Analyzing the Asset Inventory Process for Permanent Movable Property at a Federal Higher Education Institution
Asset Inventory; Asset Control; Movable Assets; IFES; UnB
A Federal Higher Education Institution (IFES), the University of Brasilia (UnB), has a vast collection of permanent movable assets, ranging from laboratory and IT equipment to furniture and vehicles. The effective management of these assets is crucial for the efficient running of the institution and for rendering accounts to supervisory bodies and society. In order to answer the research question, the general objective was to analyze the process of inventorying permanent movable assets at IFES UnB. Its realization and implementation in asset control seeks the efficiency of the services provided to UnB's academic community and society. In general, the inventory can be defined as a control instrument, through which an organized and analytical breakdown of all permanent assets is carried out, as well as the valuation of asset control, focusing on meeting its purpose. The specific objectives are to Identify and map the current processes used by the IFES for the inventory of permanent movable assets, including the information system and technologies used; Evaluate the conformity of the procedures adopted with the rules and regulations in force, identifying possible gaps and areas for improvement; Analyze the main challenges and difficulties faced in the management of permanent movable assets, such as those with limited useful life and depreciation; Identify obstacles in carrying out the inventory. The methodological approach is qualitative, exploratory and descriptive. The data collection techniques are based on documentary research, in organizational documents relating to asset records, developed in the area of assets. Simple observation, the application of a questionnaire to civil servants in the heritage sectors and semi-structured interviews with managers responsible for the heritage area of three of the institution's management units. The technical product is a tutorial aimed at helping to carry out the asset inventory, designed to meet the needs of civil servants who are members of inventory committees and subcommittees and asset agents, in controlling, tracking and managing the institution's assets, providing an efficient solution for managing these assets. This Step-by-Step Instructions Tutorial for carrying out the Institution's asset inventory will focus on the immediate needs of carrying out the asset inventory. The contributions go beyond operational efficiency, positively impacting transparency, compliance and confidence in the Institution's asset control management. The recommendation is to provide a path for continuous improvement and excellence in the management of standardized procedures in the control of UnB's assets, promoting a more responsible and transparent use of the control of public assets.