Desfazimento de bens patrimoniais em uma instituição federal de ensino superior: uma análise na Universidade Federal da Paraíba

Abstract

This study aims to contribute to the asset management of the Federal University of Paraíba (UFPB), with emphasis on the process of disposing of assets. Specifically, an attempt was made to make a diagnosis of the UFPB asset disposal process, identify its critical points and propose a (normative) model for the disposal of assets for the UFPB, in the light of legislation and public administration management practices. With a qualitative approach, based on a single case study at UFPB, data were collected through semi-structured interviews and documents, being analyzed according to the content analysis technique. As a result, it was noticed that asset management takes place in a decentralized way in its acquisition planning, but centralized in terms of acquisition, receipt and tipping of the asset, as well as the undoing procedure. It was identified that there is difficulty for civil servants and managers to state whether the UFPB applies the relevant legislation to the process of disposal of assets in its operation, in addition to the existence of several management problems that involve the disposal procedures of assets. After understanding the points for improvement related to this process, a regulation was created to be used at the university, in order to make it standardized, transparent and facilitating the flow. The research contributes to the field of studies on heritage management in the public sector, which is still limited. The results can also help UFPB managers and employees who deal with the disposal of heritage assets to better act in this activity.