SPA Process User’s Guide –
Chapter 6 – Deleting Property and Funds
Disposal Method 17 (Missing – Employee Negligence)
This disposal method is used to dispose property that is missing and an internal agency investigation determined there was employee negligence.
The following procedures should be followed when an asset is found to be missing during the annual physical inventory or at any other time.
- Report the asset as missing in SPA with a Disposal Method 19 (Missing – Temporary Hold for Deletion). This is a soft disposal code that should only be used temporarily while the asset is searched for and an investigation is conducted. An asset cannot remain in DM 19 longer than two years, but should be updated at the end of an investigation or when it is determined that the asset is not likely to be recovered. An asset can be placed directly in disposal method 17 without using disposal method 19.
- Complete an internal investigation to determine if there is employee negligence related to the missing asset. Each agency must have internal policies established providing procedures to conduct an investigation for missing property. See Missing or Stolen Property for more information.
- Complete form 74-194 to document the investigation.
- If there is no employee negligence, maintain the form 74-194 on file; do not submit the form to the Comptroller.
- If employee negligence is indicated, update the disposal method in SPA from 19 to 17 and submit a copy of form 74-194 to the Office of the Attorney General (OAG) within five (5) business days of discovery, and maintain a copy of the form on file. Do not submit the form to the Comptroller’s office.
- Access the Disposal of Property (PADLET) screen on the Main Menu.
- Enter the property and component number.
- Enter disposal method 17 in the
Note: If disposal method 19 displays, enter disposal method 17 and press Enter.
- Enter the disposal date in the
DISPOSAL DATEfield (using MM-DD-YYYY format).
- Press Enter. The message Press F4 To Continue Or F5 To Cancel appears.
- Press F4. The message Information Has Been Deleted appears.