As repercussões de despesas com imóveis em nome do INSS na cidade do Rio de Janeiro

Abstract

This study describes the expectations of the National Social Security Institute (INSS), an agency of the federal government, given the maintenance of non-operational real estate in the city of Rio de Janeiro with expenditure of public resources to pay these linked over the last few years and the possible lack of treatment of these goods. To answer this research problem, the study was divided into three stages. The first is presented in a bibliographical review. In the second stage, data is collected for subsequent analysis. In the third and final stage, a quantitative study is carried out on the documents prepared with cost data under this heading and the elaboration of indicators that allow the visualization of the municipality's general costs in relation to the costs focused on non-operational real estate, both, on the payment of benefits. This work provides a comprehensive and multidisciplinary approach to explore expenses related to non-operational properties, combining a systematic bibliographic review with quantitative analysis, understanding the dynamics of these costs and their implications for the INSS. The study is valuable not only for public accounting, but also for asset management and decision-making processes within government institutions such as the INSS.