Tenn. Code Ann. § 57-6-116

For the purpose of carrying out this part, the commissioner of revenue is authorized to transfer from any funds allocated for the operation of the department, the sum of five thousand dollars ($5,000), which sum shall be repaid out of funds received under this part. In no event shall the department be called upon to render greater services or expend funds in excess of the amount received by the department as provided herein.