Community colleges are funded through tuition, state contribution and local government contributions, as well as donations. I wasn’t able to find specifically how much local communities contribute to the funding in Tennessee, but nationwide, states contribute 34% and local governments contribute 17%.
In Tennessee, average tuition is $3700, accepting your number for state support as $8000 and adding a guess of $2000 for local government support brings the total to $13700 per capita. Thirty students taking four classes per semester for two semesters would generate $411,000 and would require one full time equivalent instructor at a cost of $150,000 per year, leaving $261,000 for classrooms, technology, overhead, etc., which seems adequate (data from the writemyessay website).
So that leaves the question of how to pay the $3700 tuition. Tennessee offers a $1500 Hope scholarship per year to the academically qualified, with a fairly low bar for qualified, and federal Pell grants pay up to $5775 for low income students. The state is saying that with an incremental $1000 per student, they can cover the tuition for those not academically qualified for the Hope scholarships and for the students from households not eligible for the federal Pell grants.
There is no deceptive accounting required.