Governance in Asset Management: Compliance between Standards and Practices in an Educational Institution
Asset Management. Public Governance. Normative Compliance. Movable Assets. Educational Institution
Asset management in public educational institutions is strategic for transparency and administrative efficiency, requiring the control of movable property from acquisition to disposal. This study aims to evaluate the compliance between normative elements and asset management governance practices in an educational institution. Methodologically, it is a case study with a mixed approach (quantitative and qualitative), of an applied nature and exploratory-descriptive purposes. Data collection involved a documentary survey of asset inventories (2022-2024) extracted from the Unified Public Administration System (SUAP) and semi-structured interviews with employees in the area. Preliminary results indicate instability in the regularity of inventory completion by campuses (ranging between 59% and 72%) and the existence of a critical volume of unlocated assets, reaching 25.27% in 2023. The study is justified by the need to identify gaps between the legal framework and daily practice, providing support for strengthening governance and protecting public assets.