Tenn. Code Ann. § 5-9-403

In all cases in which the form of the budget is not otherwise provided for by law, the comptroller of the treasury is authorized to prescribe the form, including certain standard accounts and classifications for the various operating departments of the several counties, and when so prescribed by the comptroller of the treasury, the budget shall be presented as required in § 5-9-402 in the form prescribed, including the accounts and classifications prescribed for a given county.