TN Code § 5-12-213 (2021)
2021 Tennessee Code|Title 5 - Counties|Chapter 12 - County Budgeting Laws|Part 2 - Local Option Budgeting Law of 1993|§ 5-12-213. Who May Make Amendments to the Budget — Compliance With Court Orders

   Amendments to line items within a major category of the budget may be made by the official or department head of the office or department whose budget is to be amended, including those county officials named in § 5-12-211, and by the assessor of property, upon written notice to the county mayor and the county legislative body. Any line item amendment that in any way affects amounts budgeted for personnel costs, however, shall require approval of the county mayor to be effective, or if the county mayor disapproves or fails to take action on the amendment within seven (7) calendar days after written submission of the amendment, the county legislative body may approve the amendment by a two-thirds (2/3) vote.   Amendments to line items within major categories of the budget for departments other than the school department, highway department, the officials named in § 5-12-211 or the assessor may be made with approval of the county mayor and a committee of the county legislative body specifically authorized by law or authorized by the county legislative body to approve such amendments. If no committee is created or the committee disapproves or fails to approve the requested line item amendment within twenty-one (21) days after written submission of the request to the chair of the committee, the amendment may be approved by the county legislative body. However, if amendments to the line items within major appropriation categories of the budget are not approved by the county mayor, or the county mayor fails to take action within seven (7) calendar days after written submission of the amendment to the county mayor, such amendment may be subsequently approved by a two-thirds (2/3) vote of the county legislative body.   When the budget has been adopted, whether by action of the county legislative body or by operation of law, amendments to major categories of the budget may be made with the approval of the county mayor, or a committee appointed by the county mayor, and passage of the amendment by a majority vote of the county legislative body. If the county mayor, or the committee appointed by the mayor, does not approve the amendments to the major appropriation categories of the budget, or if the county mayor, or the committee appointed by the mayor, fails to take action on the amendment within seven (7) calendar days after written submission of the amendment to the county mayor, such amendment may be subsequently approved by a two-thirds (2/3) vote of the county legislative body. The amendments to major categories of the budget must be submitted in writing to the county mayor and the county legislative body and shall specify the following:  A description of the amendment, including the purpose of the amendment and why it is needed during the current fiscal year;   A statement showing the cost of the amendment by budget line item with subclassifications showing specific cost elements (personnel, salaries, equipment, etc., included in the line item); and   Funding sources for the expenditure itemized by federal sources, state sources, local sources or fund balance.       All amendments to the budget of the school department shall first be approved by the county board of education, and all amendments to the budget of the county highway department shall first be approved by the chief administrative officer of the county highway department.   Notwithstanding, amendments shall be made to comply with any court order entered pursuant to title 8, chapter 20.