Tennessee Code Title 5. Counties § 5-12-208

(a) The head of each department, office or agency covered by this part shall provide the county mayor or, if a director of accounts and budgets, director of finance, or similar person is provided by law, then to such official, with a proposed budget document on the budget forms on or before March 1 of each year.

(b) The director of schools and the chief administrative officer of the county highway department shall file, with the proposed budget, a proposed tax rate on the tax rate resolution form necessary to fund the requested budget of the department. The proposed budget submitted by these officials shall include estimated total revenues and other resources sufficient to fund the total proposed appropriations. Appropriations shall be included in an amount sufficient to fund the annual county debt service requirements.

(c) The county mayor or budget committee shall allow any department, office, or agency to alter or amend the submitted budget at any time prior to when the proposed budget is submitted to the county legislative body. The county mayor or budget committee may allow submission of amendments after the budget is submitted to the county legislative body, but not later than the adoption of the budget.