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SPA Process User’s Guide – Chapter 2 – General Policies

Request for Agency Reporting Status

Policy

Every agency must request and obtain certification as either an internal agency or a reporting agency in SPA. The request is made using the Certification of Request for Agency Reporting Status form (73-284). The Comptroller’s office reserves the right to request any and all property information from an agency at any time.

Agencies that are granted reporting agency status by the Comptroller’s office must maintain a complete and accurate inventory of all property. The State Auditor’s Office (SAO) may request a review of these documents at any time.

Internal agencies of SPA must enter their property online at the time of acquisition and maintain their information perpetually.

Reporting agencies must report their property information on a quarterly basis via batch transactions in the format prescribed by the Comptroller’s office and must, under certain circumstances, enter data online to the SPA system. For more information, see Appendix G (login required).

When to Use Form 73-284

An agency must complete and submit form 73-284 to the Comptroller’s office once the agency determines that it will:

  • use SPA as its own system, which requires the agency to request internal status on this form or
  • modify its existing property system to comply with the Comptroller’s office reporting requirements, which requires the agency to request reporting status on this form.

Note: Agencies who are granted certain exemptions by law must check the appropriate box provided on the form.

The Comptroller’s office reviews each request for reporting status individually, evaluates the agency’s capability to comply with the rules and reporting requirements and decides which reporting status is best for the agency.

The agency head receives written notification if Comptroller’s office grants reporting status. If the requested reporting status is denied, the written notification indicates the reason for denial.

Change in Reporting Status

If an agency wishes to request a change in reporting status, a written request for the change, along with a reason for the change, must be submitted with form 73-284 to the Comptroller’s office. The Comptroller’s office advises that a change in reporting status should not be initiated during AFR time.

The Comptroller’s office may change an agency’s reporting status at any time with cause. The change will take effect immediately or at the time prescribed by the Comptroller’s office.

Change from Reporting to Internal

The Comptroller’s office notifies the agency in writing if their request is approved or disapproved. If approved, the SPA analyst completes the USAS Security section’s USAS Central Profile Action Request form. Copies of the form and screen prints are placed in the agency’s file.

Change from Internal to Reporting

Agencies wishing to change from internal to reporting status must complete and submit form 73-284 at least 30 days before the testing of batch files.

The agency’s SPA analyst coordinates the testing of batch files with the SPA programmers and the System Information Output (SIO) group on behalf of the agency. Test files should be labeled and submitted to SPA after the SPA analyst has coordinated with the SPA programmers. The programmers will process the submitted file in the test region and produce exception reports.

After each test, a Transaction Exceptions Report (SPA00200) is faxed to the agency. This report lists all transactions that failed.

Approval or disapproval of the change in reporting status is contingent upon the results of the test files. To be granted reporting status, the agency must be able to upload data into SPA using the required layout (see Appendix G (login required) for an example of the required layouts). If approved, the SPA analyst will:

  • complete the USAS Central Profile Action Request form
  • obtain a screen print of the USAS Agency Profile (DØ2) after entering the agency number
  • cross out the N in the FA IND field on the screen print and write in the letter S and
  • attach the screen print to the form and submit to usas.maintenance@cpa.texas.gov.

Copies of the form and screen prints are placed in the agency’s file.

How to Complete the Certification of Request for Agency Reporting Status Form (73-284)

Action:

  1. Write the name of the agency requesting reporting status or exemption on the Name of Agency/Institution line.
  2. Write the agency number assigned by the Comptroller’s office on the Agency Number line. The agency number must be listed in the USAS Agency Profile (DØ2) screen.
  3. Check the box that corresponds to the reporting status being requested. Check only one box:

    Internal

    Check this box if the agency will be using SPA as its internal reporting system.

    Reporting

    Check this box if the agency will continue to use its own property accounting system. The agency must modify its system to meet the Comptroller’s office reporting requirements and must receive approval from the Comptroller’s office to become a reporting agency.

    Exemption

    Check this box to claim exemption from SPA. To claim exemption, the agency must meet the established inventory requirements as described in state statute.

  4. Sign on the Signature of Agency/Institution Head or Designee line. This line may only be completed by your agency or institution’s head or a designee.
  5. Write the date the form is completed and mail the form to:
    Comptroller of Public Accounts
    LBJ State Office Building
    SPA section
    111 E. 17th Street
    Austin, TX 78774

Form 73-284

For an interactive version of this form, please see the Property Accounting Forms page.

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