| (4) Updating information. If the results of a state
agency's annual physical inventory vary from the information on the
SPA system, the agency shall immediately update the information on
the SPA system. An agency must maintain documentation in accordance
with the comptroller's requirements.
(j) Entrusting personal property to other agency officials
or employees.
(1) Required receipt. A state agency may not entrust
personal property in its possession to an agency official or employee,
other than the agency's property manager, unless the official or employee
provides to the agency's property manager a signed, written, and dated
receipt, which includes the statement described in paragraph (2) of
this subsection.
(2) Statement. The receipts required under paragraph
(1) of this subsection and subsection (k)(1) of this section must
contain a statement similar to the following: "I understand that I
am financially liable to the state for the disappearance of the personal
property if I fail to exercise reasonable care for its safekeeping;
the deterioration of the property if I fail to exercise reasonable
care to maintain and service it; and the damage or destruction of
the property if it occurs because of my negligent or intentional wrongful
act."
(3) Use for other than state purposes. A head of a
state agency or property manager may not entrust personal property
to a person if the head of the state agency or property manager knows
or reasonably should know that the person will use the property for
other than state purposes.
(k) Loaning personal property to another state agency.
(1) Written authorization. A state agency may not loan
personal property to another state agency unless the head of the agency
lending the property provides written authorization for lending the
property and the head of the agency to which the property is lent
executes a written receipt, which includes the statement described
in subsection (j)(2) of this section.
(2) Document the loan. A state agency that loans personal
property to another state agency shall document the loan as required
by the comptroller.
(3) Agency responsibility. A state agency that loans
personal property to another state agency does not suspend or eliminate
its responsibilities toward the property under this section and applicable
law.
(l) Transferring state property.
(1) Comptroller requirements. A state agency that transfers
state property to another state agency or receives state property
from another state agency shall comply with the comptroller's requirements.
(2) Agency responsibility. State property that is in
pending transfer status to another state agency is the responsibility
of the transferring state agency until the transfer has been completed
in accordance with the comptroller's requirements.
(3) Master lease financing program. A state agency
may not transfer property purchased through the master lease financing
program administered by the Texas Public Finance Authority unless
the authority provides advance approval of the transfer in accordance
with the authority's requirements.
(4) University system or institution of higher education.
A university system or institution of higher education is subject
to the requirements of this subsection.
(m) Lost, destroyed, or damaged personal property.
(1) Comptroller requirements. A state agency must enter
the appropriate disposal code for lost, destroyed, or damaged personal
property into the SPA system in accordance with the comptroller's
requirements.
(2) Physical inventory. A state agency must include
in the agency's annual physical inventory the agency's lost, destroyed,
or damaged personal property until the appropriate disposal code for
the property has been entered into the SPA system in accordance with
the comptroller's requirements.
(3) Reporting. If the head of a state agency or property
manager has reasonable cause to believe that any property in the agency's
possession has been lost, destroyed, or damaged through the negligence
of any state official or employee, the head of the agency or property
manager shall report the loss, destruction, or damage to:
(A) the comptroller immediately by entering the appropriate
disposal code into the SPA system; and
(B) the attorney general in the manner prescribed by
the comptroller not later than the fifth working day after reasonable
cause for the belief arises.
(n) Stolen personal property.
(1) Comptroller requirements. A state agency must enter
the appropriate disposal code for stolen personal property into the
SPA system in accordance with the comptroller's requirements.
(2) Physical inventory. A state agency must include
in the agency's annual physical inventory the agency's stolen personal
property until the appropriate disposal code for the property has
been entered into the SPA system in accordance with the comptroller's
requirements.
(3) Reporting. If the head of a state agency or property
manager has reasonable cause to believe that any property in the agency's
possession has been stolen, the head of the agency or property manager
shall report the theft to:
(A) the comptroller immediately by entering the appropriate
disposal code into the SPA system;
(B) the attorney general in the manner prescribed by
the comptroller not later than the fifth working day after reasonable
cause for the belief arises; and
(C) the appropriate law enforcement agency not later
than the 48th hour after reasonable cause for the belief arises.
(o) Surplus and salvage personal property.
(1) Compliance with applicable law and rules. A state
agency shall comply with Government Code, Chapter 2175, and the rules
promulgated by the Texas Facilities Commission when transferring,
selling, or disposing of its surplus or salvage personal property.
(2) Disposal of surplus or salvage personal property.
A state agency shall enter the appropriate disposal code for surplus
or salvage personal property into the SPA system in accordance with
the comptroller's requirements.
(3) Physical inventory. A state agency must include
in the agency's annual physical inventory the agency's salvage or
surplus personal property until the appropriate disposal code for
the property has been entered into the SPA system in accordance with
the comptroller's requirements.
(p) Real property. In addition to other requirements
set forth in this section, a state agency must submit information
about real property to the General Land Office.
(q) Abolished state agencies.
(1) Application of this subsection. This subsection
applies to an abolished state agency only to the extent this section
is consistent with the law that abolishes the agency.
(2) Responsibilities of the head of an abolished state
agency.
(A) The head of an abolished state agency shall:
(i) conduct a complete and accurate physical inventory
of the agency's state property in accordance with the comptroller's
requirements;
(ii) furnish a copy of the inventory to the appropriate
governmental entity designated to take custody of the agency's state
property not later than the date prescribed by the legislature or,
if the legislature did not prescribe a date, the effective date of
the abolition of the state agency; and
(iii) transfer all state property of the agency to
the appropriate governmental entity designated to take custody of
the agency's state property.
(B) The physical inventory required by subparagraph
(A)(i) of this paragraph is in addition to the annual physical inventory
required by subsection (i) of this section.
(r) Conflict with federal laws or regulations. If a
federal law or regulation conflicts with this section, the federal
law or regulation prevails over this section to the extent necessary
to avoid the conflict.
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