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

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

Some property is exempt from being reported to SPA or the general provisions for surplus and salvage property, according to Texas’ Health and Safety Code and Government Code.

Note: These are general descriptions; consult specific statutes for detailed qualifications for these exceptions.

SPA Reporting Exceptions

Institutions of Higher Education

SPA is retired for institutions of higher education effective Dec. 31, 2025. Institutions were exempted from reporting to SPA in 2011 per Senate Bill 5, 82nd Legislature, Chapter 1049. (See SPA Phase Out Plan.)

Institutions are required to report interagency transfers and submit Note 2 capital asset information using CANSS.

Equipment From Department of State Health Services (DSHS)

Equipment and supplies purchased from DSHS by or for qualified entities through programs, contracts or grants to promote and maintain public health are exempt from certain reporting procedures. These entities must maintain complete records of these items. If the equipment is returned to DSHS, resume property accounting with the Comptroller’s office. (See Health and Safety Code, Section 12.053.)

Surplus Disposal Exceptions

Secretary of State

Exempted from standard state procedures for disposing of surplus computer equipment, the Secretary of State is authorized to transfer such equipment directly to counties to improve voter registration technology. (See Government Code, Section 2175.305.)

Charitable Institutions

Under this statute, standard regulations for the disposition of surplus or salvage property do not apply to property held by a state eleemosynary (charitable) institution. (See Government Code, Section 2175.302.)

Institutions of Higher Education

Universities and agencies of higher education are exempt from standard surplus property disposal rules. Institutions are required to establish written procedures for selling or transferring surplus/salvage property to public schools, school districts, or designated assistance organizations. (See Government Code, Section 2175.304.)

Legislature

State law exempts the Texas Legislature from the standard surplus property disposal process. The House and Senate follow rules set by their respective administration committees. Legislative agencies can create their own disposal systems. Their systems must prioritize giving surplus property to public schools, other government agencies, and assistance organizations. (See Government Code, Section 2175.301.)

Office of Court Administration

The Office of Court Administration is exempt from the standard property disposal process regarding surplus computer equipment. It must prioritize giving the equipment to judicial branch governmental entities at the state or local level. (See Government Code, Section 2175.307.)