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Susan Combs•Texas Comptroller of Public Accounts

SPA Process User’s Guide

Issued: June 1, 2004
Updated: March 5, 2014 – View Changes

FPP N.005


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Changes to this Document
03/05/2014 Updated the SPA class code table to include 2014 class code changes and sortable functionality with drop-down list examples.
10/18/2013 Removed section on Appropriation Reductions for Lost Property that is no longer included in the GAA. Removed Appendix I and replaced with link to Capital Asset Object Codes in the Reporting Requirements for Annual Financial Reports of State Agencies and Universities.
08/31/2012 Clarified instructions in Chapter 7 and added new section on Transferring or Receiving Property From External to External Agencies.
08/27/2012 Restructured Chapter 7 and added new procedures in light of ACR 41845 – SPA System Change.
05/12/2011 Added section to Chapter 2: Impairment of Capital Assets
04/27/2011 Added instructions for Adding Prior Year Indicators.

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Susan Combs
Texas Comptroller of Public Accounts
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