A situação do registro contábil e patrimonial dos ativos de infraestrutura pelos cinco municípios mais populosos do Rio Grande do Sul

Abstract

The present article seeks to demonstrate, based on the analysis of a questionnaire sent to each entity, the condition of attendance by the five most populous municipalities of Rio Grande do Sul of the work of surveying, valuing and accounting for Heritage Assets, determined by the Implementation Plan for Asset Accounting Procedures, annex to Administrative Rule No. 548/2016, of the Secretariat of the National Treasury. According to the schedule contained in this plan, said disclosure must be recorded in the accounting records of these municipalities as from the first day of the year 2023. It is up to, before reaching this condition, to raise the inventory of assets and carry out their evaluation; therefore, no work can be carried out in an extremely short time. As a result of this research, it can be said that few initiatives have been taken by the municipalities surveyed to meet this norm within the established limit. However, based on the most advanced municipalities in the procedure, it is possible to find alternatives to carry it out in the time still available.