Tennessee Code Title 49. Education § 49-7-3101

(1) “Capital outlay funds” means any non-committed funds remaining from the moneys appropriated to institutions of higher education and directed to be transferred to the capital projects fund pursuant to chapter 1130, § 1 of the Public Acts of 2022;

(2) “Commissioner” means the commissioner of finance and administration;

(3) “Comptroller” means the comptroller of the treasury;  and

(4) “Institution of higher education” or “institution” means a public four-year college or university located in this state.