Desfazimento de bens em instituição de educação pública: um caso prático no Instituto Federal da Paraíba

Abstract

This work aims to make a diagnosis of the patrimonial management of the Federal Institute of Paraíba (IFPB) - Campina Grande Campus, focusing on the outcome process where it sought to analyze the level of adherence of the process of alienation of movable assets and listed public governance practices IFAC and the constitutional principles of Public Administration. This is a case study with a qualitative approach, using bibliographic and documentary research techniques. The data were collected in laws, internal regulations, internal reports, regulations and public notice in which a general examination of the public administration models that allow the sale of assets was made, started after a more specific study on IFAC's public governance. The results of the study pointed out by the IFPB - Campus Campina Grande, satisfactorily fulfills the requirements of the IFAC (Federation's International Accounting Committee) and the constitutional principles of Public Administration in its outcome process. As a contribution, a survey shows a proposal for a model for altering assets in accordance with current good governance practices.