| (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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