Tennessee Code Title 8. Public Officers and Employees § 8-37-402

(1) The amounts of normal contribution and accrued liability contribution so ascertained to be required on account of state employees, other than teachers, shall be included in the general appropriations act for the various departments, institutions, commissions, boards and agencies of the state;

(2) The amounts of normal contribution and accrued liability contribution so ascertained to be required on account of teachers shall be included by the commissioner of education in the commissioner's estimate submitted to the general assembly of the funds necessary for the operation of the school system. Effective July 1, 1992, each local education agency shall provide for any increased amounts needed for its teachers, above the amount funded by the state for fiscal year 1991-1992, from funds appropriated for the Tennessee investment in student achievement formula (TISA); and

(3) The amounts of normal contribution and accrued liability contribution so ascertained to be required on account of members in Group 3 not employed by the state shall be provided by a separate appropriation for this purpose.