ACR 60149 – SPA Surplus Process Change
Sept. 1, 2017

Completed Transfer — A property transfer that has been accepted by the receiving agency.

Pending Transfer — A property transfer initiated by the sending agency or the TFC Surplus Process that has not yet been accepted by the receiving agency.

Dismantled for Parts or Salvage with No Value (trash) — Property that has been dismantled for parts or so damaged that it has no value and cannot be recycled or sold for scrap. This property is usually discarded as trash.

This does NOT include recyclables (including electronics), modular furniture, salvage/wrecked vehicles or scrap metal.

Surplus/Exempt Entities — Property of a state entity that exceeds the state agency’s needs, is not required for the foreseeable future, has additional useful life and has been designated by the agency as surplus.

Note: This disposal method is used by state entities exempt by law from the TFC surplus process.

Surplus/TFC Process — Property of a state entity that exceeds the state agency’s needs, is not required for the foreseeable future, has additional useful life or salvage value (including recyclables) and has been designated by the agency as surplus.

Note: This disposal method is used by state entities required to use the TFC surplus process.

Surplus/Rejected by TFC — Property that has been rejected by TFC for advertisement on the Advertise Surplus Property website. Reasons for rejection include, but are not limited to, incorrect VIN or incomplete asset information.

Also used for property that has been advertised as surplus in error.

• DM 08 – Surplus property donated or sold to a political subdivision
• DM 09 – Surplus property donated or sold to an assistance organization
• DM 15 – Surplus data processing equipment that must be sent to the TDCJ Computer Recovery Program.

Surplus/Advertised by TFC — Property currently in the TFC Surplus Process. Property will remain in DM 06 until TFC notifies the Comptroller’s office that the asset has been transferred to another state entity, donated or sold to an assistance organization or political subdivision, sold to the public, has been accepted into the TFC surplus inventory or must be sent to the TDCJ computer recovery program.

Note: Property in this disposal method can only be updated by TFC. If the asset was entered as surplus property in error or needs to be updated, contact TFC to request the property be released with a DM 5R.

Surplus Property Donated or Sold to a Political Subdivision — Surplus property donated or sold to a political subdivision during the TFC Surplus process (i.e., a city, county, school district or volunteer fire department).

Note: Must have completed the TFC 10 business day advertisement. Must be in a DM 5C before being disposed with the DM 08.

Surplus Property Donated or Sold to a TFC Approved Assistance Organization — Surplus property donated or sold to an assistance organization during the TFC Advertise surplus process. See the TFC website for approved assistance organizations.

Note: Must have completed the TFC 10 business day advertisement. Must be in a DM 5C before being disposed with the DM 09.

Chair/Firearm Sold to State Official/Officer — Property sold directly to state officials or retired peace officers as allowed by law.

Chairs – see Govt. Code Sec. 2175.901.
Firearms – see Govt. Code Sec. 614.051. and Sec. 614.052.

TDCJ Computer Recovery Program — Surplus Data Processing Equipment transported to the TDCJ Computer Recovery Program.

Note: This disposal method can only be used after the property has completed the TFC Surplus Process. Must be in a DM 5C before being disposed with the DM 15.

Disposal of Real Property — Land, buildings, infrastructure, facilities and/or other improvements (1) sold or donated (via legislation) to an entity external to the state or (2) involving demolition of buildings, infrastructure, facilities and/or other improvements.

Missing – Employee Negligence — Property reported as missing and the results of an investigation determined there was employee negligence. (Previously coded as DM 19)

Missing — Missing property that an agency 1) could not locate after a complete search and 2) determined that no employee negligence existed. (Previously coded as DM 19)

Note: If documentation shows the property has been missing for two years or more and it was never coded as DM 19, the asset can be directly disposed with DM 18.

Missing/Hold for Deletion — Missing property that an agency is actively searching for or conducting an investigation for. An asset may remain in this soft disposal code for a maximum of two years from the date it was first reported as missing. If the asset is not located within the two year limit, it must be updated to DM 17 or DM 18.

Stolen – Employee Negligence — Property reported as stolen, a police report was filed and the results of an investigation determined there was employee negligence.

Stolen — Property reported as stolen, a police report was filed and the results of an investigation determined there was no employee negligence.

Eleemosynary Donations Allowed by Law — Property donated to clients by qualifying agencies.

Trade-In — Surplus property used as a trade-in towards the purchase of a new property.

Construction In Progress (CIP) – Completed — CIP property (class code 090) that has been substantially completed and placed into service.

Leasehold Improvements — Leasehold improvements that are amortized in total.

Assets Held in Trust – Returned or Awarded — Property held in trust that has been returned to the owner or awarded to a state agency by a court.

Property Entered in Error — Property reported to SPA in error.

Property Damaged by Nature — Property damaged by an act of nature: hurricane, tornado, lightning, hail, etc.

Property Damaged by Accident — Property damaged by accident.

Example: A car accident where the insurance company totals the car and keeps it.

Property Damaged by Other — Property damaged by something other than an act of nature or accident.

Completed External Transfer — A property transfer that has been accepted by the receiving external university.

Pending External Transfer — A property transfer initiated by an internal sending agency but not yet accepted by the external receiving agency.

TFC Surplus Process Sale to Public — Property sold or auctioned to the public through the TFC Surplus Process.

TFC Donation — Property that is donated by TFC during the TFC surplus process.

TFC Authorized Sale or Donation — Property that is sold or donated by the agency outside of the surplus process with authorization from TFC.

Note: Agencies must contact TFC for authorization before using this disposal method.

Intangible Asset Disposal — An intangible asset that is no longer in use by the agency.

Non-Monetary Exchange — A non-monetary asset exchange with another entity.