All funds from whatever source derived, including, but not limited to, taxes, county aid funds, federal funds, and fines, that are to be used in the operation and respective programs of the various departments, commissions, institutions, boards, offices and agencies of county governments shall be appropriated to such use by the county legislative bodies.
County legislative body appropriates agency funds
Tenn. Code Ann. § 5-9-401, under Agency Expenditures.
Tenn. Code Ann. § 5-9-401