(1) The department of finance and administration shall prescribe the budgetary, accounting, and financial reporting procedures for the Tennessee School for the Blind, the Tennessee School for the Deaf, the West Tennessee School for the Deaf, and the Alvin C. York Agricultural Institute.
(2) The department of education is authorized to carry over a maximum of ten percent (10%) of the total appropriated funds for operation of the state special schools system. This shall not affect the next year's appropriation. The department of education is authorized to utilize a part of this budget for the purposes of securing and utilizing federal grants.