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

Governing and Dependent Agencies

Under certain circumstances, a state agency may ask another state agency to handle their SPA functions under an interagency contract. The agency contracting for this business support service is called the “dependent agency.” The agency that will provide the service is called the “governing agency.”

When the contract is prepared, the dependent agency sends an email to their SPA analyst requesting that the designated agency be set up as their governing agency. The SPA analyst notifies both the dependent and governing agencies by email when this has occurred. A governing agency is granted access to their dependent agency’s records on SPA, which allows them to perform all SPA functions for the dependent agency.

A governing agency can view their dependent agencies by accessing the Governing Agencies (PAGOVT) screen on the SPA main menu and then following the procedures in Chapter 5 of this guide.

The governing agency’s access to the dependent agency’s records in no way impacts ownership of the assets. The dependent agency continues to be responsible for their capital assets and reports all capitalized assets on their annual financial report (AFR).

The dependent agency should notify their SPA analyst to remove a governing agency once the contract is completed or terminated.

Glenn Hegar
Texas Comptroller of Public Accounts
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