Tennessee Code Title 50. Employer and Employee § 50-7-502

(b) All moneys received from the United States secretary of labor or the secretary's successors for the administration of this chapter shall be expended solely for the purposes and in the amounts found necessary by the United States secretary of labor or the secretary's successors, for the proper and efficient administration of this chapter.

(c) It is the policy of this state that any moneys received from the United States secretary of labor or the secretary's predecessors or successors under the Social Security Act, Title III (42 U.S.C. § 501 et seq.), or any unencumbered balances in the unemployment compensation administration fund as of that date, or any moneys granted after that date to this state pursuant to the Wagner-Peyser Act (29 U.S.C. § 49 et seq.), or any moneys appropriated and allocated by this state or its political subdivisions, and matched by the moneys granted to this state pursuant to the Wagner-Peyser Act, which, because of any action or contingency, have been lost or have been expended for purposes other than, or in amounts in excess of, those found necessary by the United States secretary of labor or the secretary's successors for the proper administration of the fund, shall be replaced by the state within a reasonable time to the unemployment compensation administration fund for expenditure as provided in subsection (a).