Patrimônio público : a importância do controle patrimonial no Tribunal de Contas do Estado de Mato Grosso

Abstract

We can now highlight a major concern with the public administration and the assets of these governmental entities. Where we can perceive that these goods are being poorly managed and distributed by their managers and administrators, moreover, the misuse of these goods and materials by their employees and employees worries the oversight agencies. Therefore, the objective of this work is to verify the efficiency and effectiveness of the Mato Grosso Court of Audit, which is a supervisory body and has the function of collecting, auditing and guiding the other organs belonging to the municipal public administration, and in this sense we verified in its internal control through the monitoring in the Materials and equity sector from the incorporation, tipping, term of responsibility until the annual verification of Inventories where a report is made with the goods in use and its state of use, consequently the proper depreciation of these goods.