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State Property Accounting Requirements for Institutions of Higher Education

Issued: Aug. 25, 2011
Updated: Aug. 22, 2014 – View Changes

FPP C.020


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Requirements and Deadlines by Type of Agency


If you have questions, contact the SPA analyst for your agency or email


Applicable to

Institutions of higher education


Per Government Code, Chapter 403, Subchapter L, Section 403.2715, institutions of higher education (institutions) are exempt from reporting to the State Property Accounting System (SPA), but must still comply with Comptroller state property accounting policies and procedures.

Institutions choosing to continue to use SPA must adhere to all SPA deadlines and rules. Please see Requirements and Deadlines by Type of Agency in the SPA Process User’s Guide (FPP N.005).

Requirements for All Institutions

All institutions of higher education are required to:

  • Account for all property as defined by the Comptroller under Government Code, Section 403.272.
  • Designate one or more property managers to maintain the records required and be custodian of all property possessed by the system or institution per Government Code, Section 403.2715(d).
  • Remain subject to periodic examination of property records and inventory by the State Auditor’s Office to determine if controls are adequate to safeguard state property per Government Code, Section 403.273(h).
  • Remain subject to liability for property loss as defined in Government Code, Section 403.275.
  • Document and report interagency transfers of property in the manner prescribed by the Comptroller’s office per Government Code, Section 403.278. See Chapter 7 of the SPA Process User’s Guide (FPP N.005) for instructions.

Additional requirements for SPA internal and external agencies

Note: External agencies are institutions of higher education not using 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.

For your reference

Please see Requirements and Deadlines by Type of Agency for a table that summarizes what must be done by state agencies, universities and consolidated university systems with applicable due dates.

Changes to This Document
Date Updates
08/22/2014 Added link to the revised procedure for SPA Year-End Reconciliation and Certification of Fiscal Balances with Requirements and Deadlines by Type of Agency.
09/20/2013 Updated through the acts of the 83rd Legislature, Regular Session