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SPA Process User’s Guide
Chapter 2 – General Policies

Tagging of Property

Policy

All property capitalized or designated as a “controlled” asset must be marked or tagged as property owned by the agency with the exception of real property.

Marking is considered acceptable when it can be removed only through considerable or intentional means.

Each item of property, capitalized or controlled, must be assigned a unique property inventory number. Agencies may not reuse a previously-assigned property number.

Agencies may choose to track property using appropriate labeling methods as long as they meet guidelines established by the Comptroller’s office in consultation with the SAO. Property number labels must be highly visible and easily accessible during the annual inventory.

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