Desfazimento de bens públicos inservíveis: um estudo de caso no âmbito da administração pública municipal

Abstract

The study aims to analyze the process of disposing of unusable assets, specifically vehicles, in the context of municipal public administration. To this end, specifically, the object of research is the process of disposing of unusable vehicles, carried out through auction by the municipal entity studied. For this, the methodology usedwas qualitative, descriptive, through case studies. Thus, in order to describe the process of operation, monitoring and control of the activities carried out by the heritage sector, documents were analyzed to collectin formation, in addition to interviews with municipal employees from the heritage sector and others involved in the evaluation and decommissioning commissions. The results demonstrate that the public entity analyzed uses the auction as the main instrument for the disposalofunusable assets, Who secriteria are governed by legais standards. The auction processes carried out by the municipality in the analyzed period contain photographic images of the good soffered, anevaluation form considering the average between the market value and the concessionaire' sassessment, including the state of conservation, list of good soffered and the minutes of the process. Regarding the perception of public agents, the categories of analysis are: asset management; vehicle management; assessment; Bidding; accounting reflections. The study concludes that the process of disposing of city hall's unusable assets follows legal rites, acting with transparency in the evaluation and valuation of assets, contributing to other municipalities by serving as a model.