Tenn. Code Ann. § 56-1-309

Before submitting an estimate of its expenditure requirements as provided in § 9-4-5103, the department shall consult with each board, commission, or agency that is attached to the division of regulatory boards created under § 4-3-1303 and is authorized or required to collect any fees. The board, commission, or agency shall timely submit to the commissioner an itemized list of any improvements recommended for inclusion in the department's expenditure estimate. In the preparation of the estimate, the department shall clearly indicate the disposition of each improvement recommendation received under this section. The department shall transmit with its expenditure estimate a copy of each list of recommended improvements received under this section to the commissioner of finance and administration.