Tenn. Code Ann. § 49-2-406

Any city director of schools or secretary of the town or city board of education who does not make all reports required by the commissioner of education, on or before July 10 for the fiscal year ending June 30 preceding, shall be considered delinquent and the commissioner shall appoint a competent person to make the delinquent report and allow a reasonable sum for the service, which amount shall not exceed ten dollars ($10.00) a day for the time actually required to make the report, together with transportation and subsistence.