A importância do controle de depreciação e amortização dos bens públicos: um estudo de caso no Ministério Público do Estado do Amazonas

Abstract

The 2008 publication of the Accounting Standards Applied to the Public Sector (NBC TSP) by the CFC and, in 2009, the convergence with International Accounting Standards brought a major shift in the focus of Brazilian public accounting, which had previously focused solely on the budgetary aspect to the detriment of the equity aspect. With the new regulations, equity changes (both incremental and decremental) began to be recognized separately, regardless of budget execution. Among the 2008 standards, NBC T 16.9 dealt with depreciation, amortization, and depletion; this standard was revoked and replaced in 2019 by NBC TSP 07 (fixed assets) and supplemented by NBC TSP 08 (intangible assets), which define, respectively, the depreciation and amortization calculations according to criteria such as useful life, obsolescence, and physical deterioration. The Manual of Accounting Applied to the Public Sector (MCASP, 2021) defines depreciation as the loss in value of a tangible asset in use, and amortization as the reduction in value of an intangible asset with a limited useful life. Accurate recording of these processes increases the transparency and reliability of financial statements and allows for better asset control. To strengthen this control, State Decree 34.161/2013 established the AJURI system in Amazonas, which generates detailed reports on inventories and listed assets. The proposed research aims to understand how the Public Prosecutor's Office of the State of Amazonas applies depreciation and amortization standards in its asset control and whether AJURI reports are sufficient for decision-making by user public agencies.