Tennessee Code Title 41. Correctional Institutions and Inmates § 41-22-123

(a) All receipts from the sale of prison products shall be placed to the credit of the TRICOR board, which, except as provided in this part, is authorized to expend such moneys from this fund as may be necessary to procure tools, supplies and materials, replace equipment and to employ personnel and otherwise defray the necessary expenses incident to the employment of inmates as provided in this part.

(b) A profit and loss statement of TRICOR's operation must be prepared quarterly, within the month following the end of the quarter, and a copy of this statement, certified by the fiscal officer of TRICOR, must be sent to the commissioner of finance and administration.