Tenn. Code § 58-7-110
At least thirty (30) days prior to the beginning of each fiscal year, the board shall submit a plan of operation for review and approval to the commissioner of veterans services, the commissioner of finance and administration and the comptroller of the treasury. The plan of operation shall be in such form as may be required by the state officials enumerated in this section and shall include, but not be limited to, a budget for operating and capital expenditures and appropriate policies and procedures adopted by the board to govern the expenditure of these funds. The plan of operation may be amended during a fiscal year with the written approval of the commissioner of veterans services, the commissioner of finance and administration and the comptroller of the treasury.
T.C.A. § 58-7-110