Tennessee Code Title 8. Public Officers and Employees § 8-22-109

(a) Each officer shall be entitled to credit on the officer's settlement with the county trustee for all moneys paid by the officer for salaries, including the officer's own, and for the premiums on the officer's official bonds, if the officer executed such bonds with a surety company as surety, and for other necessary office expenses, such as the preparation of transcripts of records and the like, in the conduct of the office; provided, that such officer shall produce an itemized statement evidencing such expenditures. But the payment or allowance of any salary or expense statement shall in no way prejudice or preclude the disallowance of any one (1) or more items found to be improperly included in any of the statements, when the same has been audited, nor shall it relieve such officer from refunding to the county all such items so improperly included.

(b) Among the items of expense which the clerks of the circuit and criminal courts and clerks and masters of the chancery courts shall be allowed in their settlements with the county mayors are such expenditures out of excess fees as the judges of such courts shall authorize for office equipment and supplies for their respective clerks; provided, that this subsection (b) does not apply to counties in this state having a population of not less than two hundred thousand (200,000), according to the federal census of 1960 or any subsequent federal census.