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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).

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