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.
In fiscal 2024, 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.
In fiscal 2025, if a single unit’s acquisition cost is $10,000 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)
| Class Code | Property Item |
|---|---|
| 106 | HANDGUNS |
| 107 | RIFLES & SHOTGUNS |
Controlled
| Class Code | Property Item | (FY 2024) | (FY 2025) |
|---|---|---|---|
| 129 | SOUND SYSTEMS AND OTHER AUDIO EQUIPMENT | 500.00 to 4,999.99 | 500.00 to 9,999.99 |
| 130 | CAMERA – PORTABLE – DIGITAL, SLR | 500.00 to 4,999.99 | 500.00 to 9,999.99 |
| 131 | TVs, VIDEO PLAYERS/RECORDERS | 500.00 to 4,999.99 | 500.00 to 9,999.99 |
| 204 | COMPUTER, DESKTOP | 500.00 to 4,999.99 | 500.00 to 9,999.99 |
| 218 | DATA PROJECTORS | 500.00 to 4,999.99 | 500.00 to 9,999.99 |
| 219 | SMARTPHONES, TABLETS & OTHER HANDHELD DEVICES | 500.00 to 4,999.99 | 500.00 to 9,999.99 |
| 284 | LAPTOP COMPUTERS | 500.00 to 4,999.99 | 500.00 to 9,999.99 |
| 735 | UNMANNED AERIAL VEHICLE (UAV) DRONES | 500.00 to 4,999.99 | 500.00 to 9,999.99 |