SPA Process User’s Guide –
Appendix A – Class Codes

Controlled Class Codes

Controlled assets are property classes that the Comptroller requires agencies to report to the SPA system. The list below includes the items the Comptroller requires agencies to report to SPA. Your agency should have an internal review to make sure you know who has these items and where they are at all times. Controlled items should not be reported in the Capital Assets section of your annual financial report (AFR), unless they meet the capitalization threshold.

If a single unit’s acquisition cost is $5,000 or greater, that item should be reported to SPA as a capitalized item. Only capitalized items are included in the Capital Assets portion of your AFR.

Controlled (at any cost)

Controlled ($500.00 to $4,999.99)