FMX Home
Glenn Hegar  ·  Texas Comptroller of Public Accounts

ACR 28543 – SPA System Change
June 25, 2010


ACR 28543 modifies the State Property Accounting System (SPA) effective June 25, 2010.


Users are allowed to change the class code value on a property record once it has been initially entered in SPA. There are currently no restrictions on an update to the class code. Class codes can be updated on both prior fiscal year property records and current fiscal year property additions.

The class code value entered on a property record defines the:

  • Capitalization threshold for the property (whether it is capitalized or not)
  • Annual financial report (AFR) category for the property
  • Useful life for the property (which affects the depreciation calculation)

A class code change on a prior fiscal year property may cause the asset to change from one AFR category to another. Class code changes that cross AFR categories entered on prior fiscal year property records alter the previously recorded and published financial presentation of the asset.

More specifically, a class code change can alter the recorded Chapter 13 beginning balance(s) of the AFR category in which the asset is recorded for both capital asset value and depreciation amount. This corrupts the beginning balance column presentation on the SPA Capital Asset/Asset Balance (CAAB) report. The recorded Chapter 13 AFR beginning balances must remain as initially reported at the end of the fiscal year in which they were last published in the Comprehensive Annual Financial Report (CAFR).


The system will be modified to prevent:

  • A class code change on a prior fiscal year property if the new class code value is not in the same AFR category as the old class code value.
  • A change in useful life of a property when a class code change on a prior fiscal year property is entered using a new class code value in the same AFR category as the old class code value.

Two new error messages will be produced:

  • Class Code Changes That Cross AFR Category Disallowed on Prior Fiscal Year Assets
  • Useful Life Not Chgd

Screens affected

  • Update Property (PAPUPD) screen

Layouts affected

  • Transaction code (T-Code) Blank layout

Reports affected


For more information

Stacy Parker at or (512) 463-5895.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact
Comptroller.Texas.Gov | FMX
FMX Sitemap | Contact FM
Accessibility Policy | Privacy and Security Policy