Intangible capital positively impacts performance in the private sector. Austerity raised demands for a more effi cient public sector. Improving intangible capital is a possible solution. The paper analyses the methodology of capturing characteristics of intangible capital in public sector by introducing the survey methodology as a complementary method to the prevailing (offi cial statistical sources). Survey enables a comprehensive understanding of intangible capital and possible improvements. Empirical illustration is based on the police and tax аdministration in Slovenia. The paper introduces such an approach, one of the few such studies intangibles in general and the first for Slovenia.