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SPA Process User’s Guide – Chapter 7 – Transferring Property

Transferring or Receiving Property From External to External Agencies

Note: External agencies are institutions of higher education not reporting to SPA. Internal agencies are all state agencies and those institutions of higher education using the SPA system or reporting to SPA via batch. Please refer to the Internal/External SPA Institutions of Higher Education List and notify your SPA analyst if your agency’s status is incorrect.

In order to reconcile the transfer of capital assets at the statewide level for CAFR, external agencies are required to provide the following information using the External Agencies Transfers In and Out (Excel) template:

  • Transfers from internal agencies
  • Transfers from external agencies within the system
  • Transfers from external agencies outside the system
  • Transfers to internal agencies
  • Transfers to external agencies within the system
  • Transfers to external agencies outside the system

External agencies must submit the fiscal year-end External Agencies Transfers In and Out (Excel) to the financial reporting section by Nov. 1, 20XX.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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