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Glenn Hegar  ·  Texas Comptroller of Public Accounts

ACR 41845 – SPA System Change
Aug. 27, 2012

Introduction

ACR 41845 modifies the State Property Accounting (SPA) System to create the external agency transfer process effective Aug. 27, 2012.

Note: External agencies are institutions of higher education not reporting to SPA. Internal agencies are all state agencies and those institutions of higher education using the SPA system or reporting to SPA via batch. Please refer to the Internal/External SPA Institutions of Higher Education List and notify your SPA analyst if your agency’s status is incorrect.

Issue

This ACR is the result of Changes to SPA Reporting Requirements for Institutions of Higher Education (FPP C.020) from Senate Bill 5, 82nd Legislature, Regular Session, which exempted institutions of higher education from reporting to the SPA system. Per Government Code, Section 403.278, institutions of higher education not reporting to SPA are still required to report property transfers to the Comptroller’s office.

ACR 41845 creates an online process to allow an external SPA agency to enter a transfer property into the SPA system for transfer to an internal SPA agency. A process also needed to be developed for an internal agency to transfer to an external agency, which would become a hard disposal in the SPA system. This process needed to allow for the entry of a transfer into SPA for an asset not currently in SPA that would preserve the property’s depreciation and historical information. The process created by this ACR will not be available in batch.

Note: Not all internal agencies will have a visible change in procedure since this new process only affects transfers to and from external agencies. External agencies with property transfers to or from internal agencies must:

  • Enter a property on the new screen created by this ACR to send a transfer to an internal agency and
  • Use the existing receive transfer screen to receive a transfer from an internal agency.

Contact your agency security coordinator (Comptroller user ID required) to request SPA update security if needed as soon as possible.

Solution

The system was modified to:

  • Create the new External Transfer Out (PAPEXT) screen to allow an external agency to enter a property into SPA for transfer to an internal agency.

    Note: Only external agencies can view the PAPEXT screen.

  • Add the new field EXTERNAL AGENCY to the Agency Information (PAAGIN) screen to indicate when an agency is an external agency. The valid values are Y or N, with N as the default.
  • Create the new system-generated acquisition method (AM) EX to distinguish the property from properties that were in SPA before an agency became external.
  • Create the new system-generated AM 14 to be used when a transfer is completed to indicate Transfer from an External State Agency.
  • Create the new system-generated disposal method (DM) 32 to indicate Pending Transfer to an External Agency.
  • Create the new system-generated DM 31 to indicate Completed Transfer to an External Agency.
  • Modify SPA reports to include AM 14 and DM 31 and 32.

Note: The Receive Transfer Property (PARXER) screen can now be accessed by both internal and external agencies in order to receive a transfer, but there are no changes to this screen.

Procedure for External Agencies

Procedure for Internal Agencies

  • Note new acquisition and disposal methods for transfers to and from external agencies, but otherwise no change to SPA procedures.

Summary

SPA Property Transfer Scenarios for External and Internal Agencies

Scenario

External Agencies Internal Agencies
Acquisition Method Disposal Method Acquisition Method Disposal Method
External agency enters a property on PAPEXT (pending transfer). EX
System generated
02
System generated
   
Internal agency receives transfer from external agency on PARXER.   01
System generated
14
System generated
 
Internal agency transfers a property to an external agency on PATRAN (pending transfer).       32
System generated
External agency receives transfer from an internal agency on PARXER. 11
System generated
    31
System generated
Internal agency transfers a property to an internal agency on PATRAN (pending transfer).       02
System generated
Internal agency receives transfer from an internal agency on PARXER. 11
System generated
    01
System generated

Screens affected

  • Agency Information (PAAGIN)
  • NEW External Transfer Out (PAPEXT)

Reports affected

The following reports from the Daily Generation of SPA Ad Hoc Reports (FPP N.009) (login required) reflect the new AM and DM codes:

  • DM02_XFER
  • DM_ALL
  • CAAB101D
  • CAAB101S
  • CAAB201D
  • CAAB201S
  • CAAB106
  • CAAB107

The following mainframe reports listed in Appendix H – SPA Reports in the SPA Process User’s Guide (FPP N.005) reflect the new AM and DM codes:

  • SPA0001D
  • SPA00003
  • SPA00006
  • SPA00016
  • SPA00036

For more information

Stacy Parker at stacy.parker@cpa.texas.gov or (512) 463-5895

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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