Tennessee Code Title 69. Waters, Waterways, Drains and Levees § 69-3-128

Any net increase in expenditures after subtracting out net gains from penalties and damage payments received by a local governmental entity pursuant to §§ 69-3-123 -- 69-3-129 shall be borne equally by the local governmental entity and by the department. The local governmental entity shall document and verify its expenditures before receiving reimbursement from the department.