Depreciação de bens públicos: estudo sobre a implementação da nova sistemática em uma Instituição Federal de Ensino Superior

Abstract

With the issue of Brazilian Accounting Standards Applied to the Public Sector (NBCASP) has created a new scenario for the mandatory registration of depreciation in the public sector. Based on the Brazilian Technical Accounting Standard (NBC-T) No 09/16 and Ordinances of the National Treasury in 184/2008 and 437/2012 the present study was to evaluate the procedures for the implementation of the new system of depreciation a Universidade Federal do Rio Grande do Norte . It is characterized as qualitative based on a case study, descriptive and document type. Used as a methodology own development tool, and as a guideline to macrofunção SIAFI 020330. Data were collected through SIAFI the Federal Executive Branch, the Integrated Heritage System, Administration and Contracts of one and the Federal Audit Court. The application of the instrument It showed that the local authority fully complied with the procedures relating to the new system of depreciation in the public sector. It was recommended the improvement of the local authority system and greater interaction with managers of this.