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

Missing or Stolen Property

Employees entrusted with property must exercise reasonable care for its safekeeping. Reasonable care is to ensure the asset’s security, location, maintenance, and documentation specifying the person responsible for the asset.

Missing or Damaged Property – Employee Negligence

Property that has been lost, destroyed, or damaged through negligence by any state official or employee must be reported to the Comptroller’s office and the Attorney General’s office within five (5) business days of discovery. The agency head or property manager may submit the report.

Missing or Damaged Property – No Employee Negligence

Agencies may establish their own policies concerning missing, destroyed, or damaged property in situations where there was no employee negligence.

Stolen Property

Theft of agency property must be reported to the Comptroller’s office, the Attorney General’s office, and law enforcement by the agency head or property manager.

Upon discovery, stolen property must be reported to:

• The appropriate law enforcement agency within 48 hours.
• The Attorney General’s office within five (5) business days.

The Attorney General’s Office

In addition to law enforcement, the Attorney General’s office may also investigate a report of negligence or theft. If the originating agency or an Attorney General investigation reveals property loss occurred through the negligence of a state official or employee, the agency may collect reimbursement from the official or employee.

If the agency has not recovered the reimbursement from the responsible employee, the Attorney General’s collections division will make a written demand to the official or employee for reimbursement. If the demand is refused or disregarded, the collections division may take legal action to recover the value of the property.

How to contact the Attorney General’s office: email spa@oag.texas.gov.

Reporting Missing or Stolen Property to SPA

For all property maintained on SPA that is found to be missing or stolen, agencies must immediately assign an appropriate disposal code that provides electronic notification to the Comptroller’s office.

• Missing Property. Immediately upon recognizing that a property is missing, notify the Comptroller’s office by assigning the property a disposal code of:
  • 19 – Missing/Hold for Deletion

  DM 19 is a soft disposal code only used temporarily during a search and investigation. Property can remain in DM 19 for a maximum of two years, but should be updated at the end of an investigation, or if it is determined that the property is unlikely to be located or recovered.

  Property can be placed directly in DM 17 or 18 without using DM 19.

  Once it has been determined the property is not likely to be located or recovered, the property must be deleted using a disposal code of:

  • 18 – Missing

  If an investigation determined that there was employee negligence and the property is not likely to be located or recovered, the property must be deleted using a disposal code of:

  • 17 – Missing – Employee Negligence
• Stolen Property. Immediately upon recognizing that property has been stolen, notify the Comptroller’s office by assigning the property one of the following disposal codes:
  • 20 – Stolen – Employee Negligence
  • 21 – Stolen

When to Use The Missing, Damaged or Stolen Property Report Form (74-194)

The Missing, Damaged or Stolen Property Report form (74-194) must be completed upon determination that the agency’s property is missing, damaged or stolen.

Employee negligence: The head of the agency must report the occurrence to the Attorney General’s office. The agency must scan a signed copy of form 74-194 with a copy of the police report (if applicable) and email it to spa@oag.texas.gov. The agency must retain all supporting documentation of the items and circumstances for review by the Attorney General’s office for the current fiscal year plus three years.

No employee negligence: Agencies must retain a copy of form 74-194 for the current fiscal year plus three years, along with any supporting documentation.

How to Complete Form (74-194):

1. Write the name of the agency on the Name of Agency/Institution line.
2. Write the agency number on the Agency Number line. The agency number must be listed in the USAS Agency Profile (D02).
3. Write the place the loss occurred on the Place of Occurrence line, also include the city and county on the City and County lines.
4. Write the name of police agency on Police Agency Notified line.
5. Write the police report number on the Police Report Number line.
6. Write the disposal method used in SPA on Disposal Code line.
7. Write the estimated value on Estimated Value at Date of Loss line.
8. In boxes provided, write the serial number, purchase date, purchase value, state property number, component number, description, and location for each missing item.
9. Write the name of the employee that the property was entrusted to on the Person(s) Responsible For Asset(s) line.
10. Write the property manager on the Property Manager Name line.
11. Write the property manager’s phone number on the line provided.
12. Check the appropriate box indicating if there was negligence.
13. Sign your name on the Signature of Agency/Institution Head or Designee line.
14. Write the date you completed this form on the Date line.