Appendix G: Legacy Systems
State Property Accounting (SPA) System
Implemented in 1993, the State Property Accounting (SPA) System is an in-house-developed system for tracking capital and controlled assets. Many state agencies use SPA as their internal fixed asset system; the remaining agencies report their asset data to SPA.
SPA contains the capital asset balances for the state of Texas. The data is utilized for the Comprehensive Annual Financial Report (CAFR) to prepare the Capital Asset Note to the Financial reports. According to the 2011 CAFR, the total balance for Capital Assets for the state is $98.8 billion, or 47 percent of the state’s total assets.
SPA is also used to enforce the provisions of Section 12.04 of the General Appropriations Act (GAA) that requires the Comptroller’s office to withhold from state agency and institution of higher education appropriations an amount equivalent to 50 percent of the value of lost property.
SPA is also relied upon to comply with various open records requests.