Tennessee Code Title 68. Health, Safety and Environmental Protection § 68-2-901

(1) A base allocation shall be made to each county to ensure that a basic level of services can be provided. The base allocation shall provide for a minimum core staff;

(2) A special needs fund shall be maintained for meeting special local health needs as determined by the commissioner of health;

(3) The remainder of the funds shall be allocated based on a plan prescribed by the commissioner of health;

(4) An annual plan shall be developed, which shall be subject to approval by the commissioner of health, the commissioner of finance and administration and the comptroller of the treasury; and

(5) Each county shall submit an annual plan of expenditures pursuant to this section for approval by the commissioner of health.