O controle do patrimônio e as normas brasileiras de contabilidade aplicadas ao setor público: o caso de Santa Maria – RS

Abstract

It is necessary an adequate and integrated control to ensure the assets’ management in the Public Sector. The significant increase in assets requires a greater control over routines and flows of public services rendering, what constitute accounting entries objects. To accomplish such an objective the Administration needs to empower its servants providing them capacity to manage such assets and aspects over their custody and responsibility. It can make possible to establish responsibilities and duties of the servants towards the public assets. Besides it is necessary to provide the asset managers with knowledge on the importance of assets’ controls. In this sense, the present study is justified by the importance of activities and routines control together with principles of planning, simplifying management and efficiency that are in force. This work is a case study classified as a quantitative descriptive research. The survey was employed as data collection method, besides structured interview, directed observation and documental research. Finally, this study sought to identify the methods that the Municipality of Santa Maria uses to control its assets, as well as the needs to comply and implementation new controls as preventive measures to ensure it meets legal aspects imposed by Law 4.320/64 and the brand recent Standard NBC 16.9 T i.e. the depreciation bookeeping.