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

Exemptions From SPA and/or the General Provisions for Surplus and Salvage Property

By law, some property is exempted from being reported to SPA or the general provisions for surplus and salvage property.

Exemptions

Exemptions for the Texas Department of Health are here stated:

The department: Under the following authority, “the department” refers to the Texas Department of Health.

Texas Health & Safety Code Annotated Section 12.053 (Vernon Supplemental 1997) reads:

“All equipment and supplies which are purchased through a program, contract or grant with the department by or for qualified entities, including but not limited to individuals, corporations, local units of government and other state agencies and that are used to promote and maintain public health are exempt from the statewide personal property accounting system administered by the comptroller of public accounts described in Subchapter L, Chapter 403, Texas Government Code. The qualified entities shall maintain complete equipment and supply records. The department may request the return of any usable equipment or supplies purchased with funds provided by the department upon the termination of the program, contract or grant.”

When a program, contract or grant is terminated, the Department of State Health Services may request the return of any usable equipment or supplies purchased with funds provided by the Department. All of this property must be returned. Upon receipt, the Department of State Health Services transfers the property into its possession and begins reporting possession of the property to the comptroller.

Exemptions for the Texas Rehabilitation Commission are here stated:

Texas Human Resources Code Annotated Section 111.002 (5)(J) (Vernon Supplemental 1997) reads, in part:

“(5)…The commission may engage in or contract for activities, including but not limited to…

(J) providing other equipment, supplies, services or goods that can reasonably be expected to benefit a handicapped individual in terms of employment in a gainful occupation or achievement of maximum personal independence.”

Texas Human Resources Code Annotated Section 91.023 (Vernon Supplemental 1997) reads:

“The commission may furnish materials, tools, books and other necessary apparatus and assistance for use in rehabilitating blind and visually handicapped persons.”

Effective Sept. 1, 2004, the Texas Rehabilitation Commission was closed and merged into the Department of Assistive and Rehabilitative Services (DARS). This exemption also transferred to the DARS agency.

Exemptions for the Secretary of State are here stated:

Texas Government Code Annotated Section 2175.305 reads:

“This chapter does not apply to the disposition of surplus computer equipment by the secretary of state. The secretary of state shall give preferenced to transferring the property to counties for the purpose of improving voter registration technology and complying with Section 18.063, Election Code.”

Exemptions for Eleemosynary Institutions are here stated:

Texas Government Code Annotated Section 2175.302 reads:

“Except as provided by Section 2175.126(b), this chapter does not apply to the disposition of surplus or salvage property by a state eleemosynary institution.”

Exemptions for Institutions of Higher Education are here stated:

Texas Government Code Annotated Section 2175.304(a) reads:

“This chapter does not apply to the disposition of surplus or salvage property of a university system or of an institution or agency of higher education except as provided by this section.”

Exemptions for Legislature are here stated:

Texas Government Code Annotated Section 2175.301 reads:

“This chapter does not apply to the disposition of surplus property by either house of the legislature under a disposition system provided by rules of the administration committee of each house.”

Exemptions for Texas Veterans Commission are here stated:

Texas Government Code Annotated Section 434.106 reads:

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