Depreciação no setor público: análise dos bens móveis do IPASSP-SM

Abstract

The present study shows a case study on the devaluation of the movable goods of the municipal autarchy, denominated Institute of Welfare and Assistance to the Health of the Municipal Public Servants of Santa Maria-RS (IPASSP-SM), which provides a general glance on the distribution of the movable goods by value, by year of acquisition, and by accounting group. Besides, it also emphasizes the way how the patrimony of the institute is affected through its goods devaluation by using the linear, the constant tax and the Cole’s methods. The devaluation practice in the Characteristic Regimes of social Welfare (RPPS), since the publication of the Decree of the Ministry of Welfare (MPS) n° 916/2003 and its changes, owns obligation character, being applied starting from the period of 2007. However, difficulties occur regarding the procedures to be adopted for the devaluation accountancy once that it was a previously optional proceeding to the public departments. This paper is separated in four chapters and it concludes that the application of an appropriate methodology on the devaluation accounting is extremely important for the making of decision, though, there is requirement of adopting specific controls and accounting registers.