O controle interno no patrimônio da Universidade Federal de Santa Maria – um estudo de caso

Abstract

The present article analyzes, historically, the form with that the patrimonial control has been made in the Federal University of Santa Maria (UFSM) since its creation in December 19 of 1960. It is also worried about the legal devices which the Autarchies are connected in what it refers to the security, zeal and rendering of accounts of the capital assets. It detaches the performance of the Division of Patrimony (DIPAT) in the period of 2002 and 2005 developing a minute work when inventorying the permanent patrimony of the UFSM. It presents, to the end, recommendations of improvements for the internal control of the patrimony of the UFSM. In relation to the used methodology, the work was developed by means of exploratory and bibliographical research.