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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:

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 Annual Comprehensive Financial Report (ACFR).


The system will be modified to prevent:

Two new error messages will be produced:

Screens affected

Layouts affected

Reports affected


For more information

Contact your agency’s SPA Analyst.