Any person seeking reimbursement for official expenses under § 8-26-101 shall file with the commissioner of finance and administration, or other official upon whom the commissioner's duties may be placed by law, a sworn itemized statement of the amounts necessarily expended by such person in the discharge of such official duties, as granted in § 8-26-101, and upon the receipt of such verified statement the commissioner shall issue a warrant in reimbursement of such expenses.
T.C.A. § 8-26-102