Tennessee Code Title 54. Highways, Bridges and Ferries § 54-12-321

(a) The amounts collected shall be a fund to be used for the purposes named, and shall be paid out for the purposes, on the order or warrant of the county mayor; but before payment is made, all accounts or claims for work done for the purposes named shall be approved by the board of directors of the district, by resolution or motion, spread of record on the minutes of the board.

(b) A copy of the minutes shall be presented to the monthly county court, and approved by the court, and spread of record in the court on the road improvement record.

(c) The payments in all respects shall be made as now provided by law for the paying out of road improvement funds.