Patrimonial Management in Teaching Institutions: analysis of a campus at the Federal Institute of Mato Grosso

Abstract

Over the last years, in the realm of Public Management, a constant search for improvement in the management processes has been perceived, mainly with changes deriving from the introduction of the Brazilian Public Service Accounting Standard (BPSAS), in 2006. These norms brought about considerable impact to several administrative sectors, especially those related to assets of public entities. In light of this context, Patrimonial Management has become a theme that has deserved special attention from the managers at the campuses that compose the Federal Institute of Mato Grosso (IFMT). This article aims at analyzing the monitoring procedures of the permanent movable assets at the IFMT so as to contribute to a reflection about the procedures at the campus. It is a research of applied and exploratory nature, using a qualitative approach and also bibliographic and documental analyses, as well as the researchers’ intensive direct observation regarding the procedures of the Patrimonial Management at the campus. The result of this research showed that the institution has some discrepancies in its Patrimonial Management, such as fragilities in the processes carried out and the not fulfillment of some important procedures for the control of its assets. For this reason, it was possible to note that the Patrimonial Management of the campus under study must be improved for achieving its administrative and pedagogical demands, as well as to adequately comply with the patrimonial legislation in force.

DOI: https://doi.org/10.56238/methofocusinterv1-107