Tennessee Code Title 53. Food, Drugs and Cosmetics § 53-11-415

(a) Except as provided in subsection (b), the county or municipality shall account for those funds received under title 39, chapter 17, part 4 in a special revenue fund. Upon demand of the chief executive of the arresting law enforcement agency, the county or municipality shall pay to that agency the funds demanded for use in cash transactions related to undercover investigative drug enforcement operations. The amount of the funds demanded and the requirement to pay the funds are subject to the availability of funds and budgetary appropriations for that purpose.

(b) In any county having a metropolitan form of government and a population in excess of five hundred thousand (500,000), according to the 1990 federal census or any subsequent federal census, the county trustee or city recorder shall set up a special account for those funds received under title 39, chapter 17, part 4. Upon demand of the chief executive of the arresting law enforcement agency, the county trustee or city recorder shall pay to that agency the demanded funds for use in the drug enforcement program. An accounting of all expenditures from the funds shall be made by the agency to the county trustee or city recorder.