Tennessee Code Title 41. Correctional Institutions and Inmates § 41-4-119

(a) For service as a guard pursuant to § 41-4-118, each guard shall receive one dollar ($1.00) for each day, and one dollar ($1.00) for each night so necessarily employed, to be taxed in the bill of costs and paid as other costs are now paid.

(b) Before the payments provided for in subsection (a) are allowed and taxed in the bill of costs, the sheriff shall, in each case, make a statement showing the names and number of the guards, the time of service and the amount due each. The district attorney general shall examine and certify the statement as correct. The circuit or criminal judge shall also examine the statement, and examine in open court such testimony as the judge may deem necessary as to the necessity of the guards, as to their service, and shall certify that the guards were necessary, and that they have rendered the service, and the cost is correctly taxed, all of which shall be spread on the records. Upon a certified copy being presented to the commissioner of finance and administration, the commissioner shall issue a warrant for the payment.