Application of the management records compliance procedure: study at a federal public institution

Abstract

In order to identify the relevance of applying the management records compliance procedure in a federal public institution, this research was carried out based on a simulation of the procedure through the analysis of records and documents, which is classified as descriptive, a case study, bibliographic and documentary. As a result, non-conformities were identified in the use of the expense nature, in the observation field, in the summary work plan, in the expense element, in the event code, in the responsible management unit field, and others. The implications of the non-conformities found generate inadequacies in the budgetary, financial and/or patrimonial execution, resulting from inadequacies in the filling of documents, such as: Note of Commitment, System Release Note, and documents related to tax withholdings. All verified non-conformities are subject to correction and were corrected through the conference. The implications of the non-conformities found generated several inadequacies, culminating in incorrect records of data of a budgetary, accounting and financial nature for the researched entity, inadequacies in the registration of public assets, and, in addition, objectively not visible losses as a limitation to the transparency of expenses public, so desirable by all. Therefore, in view of the analysis, it was concluded that the management records compliance procedure is relevant for the adequate budgetary, financial and accounting execution of the public institution.