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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Notes & Samples

NOTE 2 – Capital Assets
SPA Capital Assets Reports

The balance for all capitalized property as of Aug. 31, 20CY, must reconcile with the total property values in SPA. The agency’s AFR line items must tie to their SPA balances. Please contact your SPA analyst if your agency needs corrections to the SPA balances. If the balances do not tie, changes are made by FRS during CAFR preparation.

Note: Report capitalized (C) property on the AFR but not inventoried (I) property. Any transfer not completed by the receiving agency continues to be reflected in the sending agency’s balances. Unpaid TPFA leases are included in the SPA report.

The CAAB 101 and CAAB 201 reports can be helpful during the Note 2 process. These reports reflect SPA balances in Note 2 format.

For questions regarding State Property Accounting, contact your SPA analyst.

Glenn Hegar
Texas Comptroller of Public Accounts
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