Tennessee Code Title 49. Education § 49-50-103

(a) In order to cooperate with the United States department of agriculture and the University of Tennessee in making available to boys, girls, men and women in the rural communities practical and useful instruction in agriculture, home economics and marketing as referred to in § 49-50-102, there is appropriated from moneys in the general treasury, not otherwise appropriated, for each fiscal year one hundred sixty thousand dollars ($160,000) to be used to match and supplement allotments of federal appropriations available to the state for carrying on this work under the Smith-Lever Act (7 U.S.C. §§ 341-349), and made conditional on similar sums of money being appropriated by the state.

(b) The moneys so appropriated shall be paid each year in semiannual payments and applied and disbursed as provided in subsections (c) and (d), and in accordance with the plans and under the direction of the United States department of agriculture and the board of trustees of the University of Tennessee. On July 1 and January 1 of each year, the commissioner of finance and administration is authorized and directed to issue warrants in favor of the treasurer of the University of Tennessee for the amount due on those dates.

(c) The entire amount of this appropriation shall be known as the cooperative agricultural extension fund, and a separate accounting for its expenditure shall be made by the board of trustees of the University of Tennessee in the biennial report to the governor and the general assembly. Full and complete vouchers of all such expenditures shall be kept for auditing by proper national and state officials.

(d) If there should remain in any year a balance of the state appropriation after matching the federal allotments, it, together with interest earned on the unexpended balance, shall be added to the amount available for the ensuing year.