Tennessee Code Title 49. Education § 49-2-1262

To aid in the offset of the expenses incurred in the consolidation process, the state shall supplement combining systems with a five percent (5%) funding bonus for the first five (5) years of the existence of the combined system. This five percent (5%) bonus shall be over and above the funds received from the state under this title. Funds distributed under this title for administrative purposes shall continue to be distributed as if each school system were still a separate entity.