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

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Missing or Stolen Property

Each agency should ensure that an employee entrusted with property exercises, at a minimum, reasonable care for its safekeeping. Reasonable care means that steps have been taken to ensure:

Missing or Damaged Property – Employee Negligence

If the property manager or agency head has reasonable cause to believe that any property in the agency’s possession has been lost, destroyed or damaged through the negligence of any state official or employee, the head of the agency or property manager must report the loss, destruction or damage to the comptroller and the Office of the Attorney General (OAG) within 72 hours of discovery.

Missing or Damaged Property – No Employee Negligence

Agencies may establish their own policies for situations where property may become missing, destroyed or damaged and they have determined there was no employee negligence.

Stolen Property

If the head or property manager of a state agency has reasonable cause to believe that any property in the agency’s possession has been stolen, the head of the agency or property manager must report the theft to the Comptroller’s office, the OAG and the appropriate law enforcement agency. Stolen property should be reported to the appropriate law enforcement agency within 48 hours of realizing the property has been stolen and within 72 hours to the OAG.

The Attorney General

The OAG may investigate a report received for negligence or theft. If the investigation reveals that a property loss occurred through the negligence of a state official or employee, the OAG makes a written demand on the official or employee for reimbursement of the loss. If the demand is refused or disregarded, the OAG may take legal action to recover the value of the property, as that office deems necessary.

The OAG determines the value to be recovered based on the market value of the property and the degree of responsibility of the person who was entrusted with the property.

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.

When to Use 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.

If the property is stolen, missing or damaged due to employee negligence, the head of the agency must report the occurrence to the OAG. The agency must fax (or send by interagency mail if agency is located in Austin) a copy of the Missing, Damaged or Stolen Property Report form (74-194) and a copy of the police report (if applicable) to the OAG.

The agency must retain documentation of the items and circumstances for review by the OAG. The retention period is specified in the Records Retention section of this chapter.

When property becomes missing or damaged, and the agency has determined there was no employee negligence, form 74-194 should be retained on file.

How to Complete the Missing Damaged or Stolen Property Report 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 (DØ2).
  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 whether or not 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.

Form 74-194

For an interactive version of this form, please see the Property Accounting Forms page.