Tennessee Code Title 8. Public Officers and Employees § 8-37-401

(a) At least thirty (30) days prior to each regular session of the general assembly, the board of trustees shall certify to the governor the estimated amounts of normal contribution, accrued liability contribution and cost-of-living contribution required to meet the provisions of chapters 34-37 of this title during the year next following, and the estimated amount required to cover the expenses of administering the retirement system during such year.

(b) The board shall certify such amounts as are required on account of state employees other than teachers separately for each department, institution, commission, board, or agency of the state and shall also certify separately such amounts as are required on account of teachers and on account of members in Group 3 not employed by the state.