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Glenn Hegar  ·  Texas Comptroller of Public Accounts

SPA Process User’s Guide

Issued: Sept. 3, 1996
Updated: May 28, 2015 – View Changes

FPP N.005


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Changes to this Document
05/28/2015 Descriptions edited for DM17, DM18 and DM19
08/22/2014 Chapter 2 now includes the full policy for SPA Year-End Reconciliation and Certification of Fiscal Balances. Deadline for External/Internal Property Transfers changed to Sept. 20.
07/25/2014 Updates include improved navigation for Appendix G, new surplus property batch process from ACR 44502, references to the actual 12 calendar days surplus property is listed on the Comptroller’s Surplus Property website and that disposal method 6a to request that TFC sell surplus property via sealed bid is obsolete.
07/21/2014 Added the new record layouts for T-Code Z in Appendix G in advance of ACR 44502
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.
Glenn Hegar
Texas Comptroller of Public Accounts
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