Tenn. Code § 58-4-202
When any county makes any such appropriation, the county legislative body making it shall elect five (5) reputable citizens of the respective county, over eighteen (18) years of age, who shall be known as the county monument or building commissioners, who shall be duly sworn faithfully to discharge their duties as such, and whose duty it shall be to superintend the erection of the monument or building under the general orders and direction of the legislative body; and it is expressly provided that such commissioners shall, when the monument or building has been completed and delivered, forthwith make a full and complete detailed report in writing to the county legislative body in open session, which shall be spread of record in the legislative body, accounting definitely and with detailed particulars for every dollar coming into their hands.
T.C.A. § 58-4-202