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

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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:

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