O controle patrimonial dos bens móveis e a transparência das informações patrimoniais previstas na lei de acesso à informação

This article addressed asset control and the transparency of asset information in Public Administration, with the guiding question: How can asset control of movable assets be a tool for transparency of asset information in public institutions? The study is based on the understanding that asset control of movable assets can be used as a tool for transparency of asset information in public institutions, in accordance with the guidelines of the Access to Information Law. Using the hypothetical deductive method, documentary and bibliographical research, the article is divided into three sections: Accounting and Law, Public assets and asset control and the Principle of Transparency and the relationship with the Access to information law. Asset control must be used by the public manager as an instrument for managing fixed assets, resulting in an improvement in the transparency of asset information. Furthermore, effective asset control contributes to preventing fraud, avoiding losses and optimizing the use of resources, promoting management more responsible and aligned with organizational objectives.