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Glenn Hegar  ·  Texas Comptroller of Public Accounts

ACR 28220 – SPA System Change
March 26, 2010


ACR 28220 modifies the State Property Accounting System (SPA) effective March 26, 2010.


The SPA application (both online and batch) allows for changes to the historical cost of an asset by the recipient agency after its transfer.


The system will be modified to prevent:

  • The entry of a property via batch using Acquisition Method 11 (Transfer). Acquisition Method 11 is a system-generated value that is the result of processing a property transfer via the SPA Property Transfer action, which should be initiated using transaction code (T-code) T.
  • Changes to the historical cost of assets received by transfer via the Update Fund Value (PAUVAL) screen menu selection or via batch entry.
  • Changes to the historical cost of assets received by transfer via the Update Financial Information (PAAVAL) screen menu selection or batch entry.
  • Disposition of an asset received by transfer via the Disposal of Property (PADLET) screen menu selection as Entered in Error (Disposal Method 27) or batch entry.

The system will produce these new error messages:

  • Acquisition Method 11 Is For System Use Only (Batch)
  • Cannot Modify Transfer Receipt Historical Cost (Online and batch)
  • Cannot Use Dspl 27 After Successful Transfer Receipt (Online and batch)
  • Cannot Add New Fund to Transfer Property (Online and batch)

Note: If a state agency or institution of higher education needs to request a change in the historical value of a transferred asset, written justification must be submitted. Indicate why, in the submitter's professional judgment, the exception should be granted and provide the basis for that judgment. If the request is considered justifiable (i.e., the incorrect fund was used), adjustments can be made on a case-by-case basis. Please contact your SPA Analyst for assistance.




  • T-Code I layout – A property cannot be added with Acquisition Method 11
  • T-Code A and D layouts – The historical value a property recorded as a transferred property cannot be changed
  • T-Code E layout – A transferred property cannot be deleted as Entered in Error (Disposal Method 27)

Reports affected


For more information

Stacy Parker at or (512) 463-5895.

Glenn Hegar
Texas Comptroller of Public Accounts
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