Controle patrimonial na administração pública

Abstract

This research aims to present the difficulties encountered in a Military Organization in the process of classification of permanent material and consumables, as well as impacts caused by the same erroneous bookkeeping. Exposing the concepts and features to be observed at the time of the disposition of all, emphasizing the laws that deal with the matter within the scope of Public Accounts. Thus, on the grounds that approach will be presented throughout the detailed process of purchase and the time of decision making by the charge of the session, being shown to what may happen when the erroneous allocation of the good. The focus of research is the moment of decision-making considering the characteristics of the material, as the treatment that the law brings to the same classification based on the regulations of the Brazilian Army. For the analysis of documentation relating to the classification of materials based on the accounting law, it is easy to verify that the records of accounting controls have some sort of error in the case of non-compliance with the legal aspects constantly updated by the system operators within the flow of acquisition of property. Analyzing the procurement documents we see the failures in the form of accounting, thus, evident that the problem is connected to a first record made improperly and later based on this.