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Previous issue date: 2016-03-21 / Com a edi??o das Normas Brasileiras de Contabilidade Aplicadas ao Setor P?blico (NBCASP) foi criado um novo cen?rio relativo a obrigatoriedade do registro da deprecia??o no setor p?blico. O presente estudo teve por objetivo demonstrar e avaliar a maneira na qual os procedimentos relativos ? nova sistem?tica de deprecia??o foram adotados numa autarquia federal. Caracteriza-se como qualitativo baseado em um estudo de caso, descritivo e de tipologia documental. Os dados foram coletados atrav?s do Sistema Integrado de Administra??o Financeira do Poder Executivo Federal, do Sistema Integrado Patrim?nio, Administra??o e Contratos da Universidade Federal do Rio Grande do Norte e do Tribunal de Contas da Uni?o. Os resultados obtidos evidenciaram que a Universidade Federal do Rio Grande do Norte cumpriu plenamente os procedimentos atinentes ? nova sistem?tica de deprecia??o no setor p?blico, estando livre, assim de san??es legais. / 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 macrofun??o 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.
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/21532 |
| Date | 21 March 2016 |
| Creators | Nascimento Neto, Pedro En?as do |
| Contributors | 54951631415, Caricio, Marcelo Rique, 33844356487, Medeiros, Robson Ant?o de, 45791708491, Guimar?es, Patricia Borba Vilar |
| Publisher | PROGRAMA DE P?S-GRADUA??O EM GEST?O DE PROCESSOS INSTITUCIONAIS, UFRN, Brasil |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Source | reponame:Repositório Institucional da UFRN, instname:Universidade Federal do Rio Grande do Norte, instacron:UFRN |
| Rights | info:eu-repo/semantics/openAccess |
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