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camararestinga.sp.gov.br/?menu=noticia_detalhe&id=19
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Recomendações Avaliadas
1.1 Respeitar os Padrões Web.

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1.1.3 Presença de CSS(s) in-line 121 612 644 873 874 876 877 879 879 884 889 889 893 893 897 897 899 899 902 902 905 905 908 908 911 911 913 913 915 915 917 917 919 919 922 922 924 924 926 927 930 930 936 940 940 942 942 952 952 962 962 965 966 971 971 975 975 980 980 987 987 992 994 994 998 998 1004 1004 1010 1010 1015 1015 1066 1066 1099 1169 1271 1283 1287 1288 1294 1298 1299 1305 1309 1310 1316 1320 1321 1327 1331 1332 1338 1342 1343 1349 1353 1354 1360 1364 1365 1371 1375 1376 1382 1386 1387 1393 1397 1398 1404 1408 1409 1578 1581 1581 1581 1581 1581 1584 1587 2033
1.1.4 Presença de CSS(s) interno 4 702 832 2040 2196
1.1.5 Presença de javascript(s) in-line 8 189 190 191 192 612 690 694 821
1.1.6 Presença de javascript(s) interno 8 754 1866 1872 1934 1978 2013 2183 2286
612 <![CDATA[<button onclick="document.getElementById('busca').focus();" class="search_button button button_orange_hover" style="color: #383e44;" > <i class="fa fa-search"></i> </button>]]>
644 <![CDATA[<div class="content" style="margin: 0 0 0px;"> <!-- style="margin: 0 0 0px;" = para o estilo f3 abaixog galeria--> <!-- Galeria Slide 2 arquivos como estilos galeria.php ou galeria_f.php--> <!--fim Galeria banners--> <div class="container"> <!-- Mensagem quentinhas--> <!-- fim Mensagem quentinhas--> <div class="row"> <div class="col-lg-8 col-md-8 col-sm-12"> <div class="section"> <div class="clearfix page_theme"> <div class="f_left"> <div class="post_image_buttons"> <div class="buttons_container"> <a href="#" class="button banner_button Serviços ">Serviços</a> </div> </div> <div class="event_date"></div> </div> <div class="f_right event_info"> <a onclick="demo.showNotification('dark', 'topRight', ':)', 'Total de Favoritos: ' + document.getElementById('total_favorito').innerHTML, '');" href="#"> <i class="fa fa fa-heart-o d_inline_m m_right_3"></i> <span id="total_favorito">0</span> </a> <a onclick="demo.showNotification('dark', 'topRight', ':)', 'Total de Acessos: ' + document.getElementById('total_acesso').innerHTML, '');" href="#"> <i class="fa fa-eye d_inline_m m_right_3"></i> <span id="total_acesso">651</span> </a> </div> </div> <style> .heart{ background-color: white; height: 70px; width: 70px; position: absolute; top: 43%; left: 45%; transform: rotate(45deg); animation: beat 2s infinite; cursor: pointer; opacity: 0.1; } @keyframes beat{ 25%{ transform: scale(1.5); } 50%{ transform: rotate(45deg) scale(0.5); } 75%{ transform: rotate(90deg) scale(1.5); } 100%{ transform: rotate(45deg) scale(0.5); } } .heart-l,.heart-r{ background-color: white; height: 40px; width: 70px; position: relative; border-radius: 70px 70px 0 0; } .heart-l{ bottom: 38px; } .heart-r{ bottom: 25px; right: 53px; transform: rotate(-90deg); } </style> <script> function conta_favorito() { $.ajax({ type: "POST", url: "favorito_atualiza.php", async: true, data: { id_conteudo: 1982 }, dataType: 'html', success: function (data) { console.log('total_favorito'); console.log(data); document.getElementById('total_favorito').innerHTML = data; }, error: function (err) { console.log(err); } }); } function busca_lat_lng() { $lng = null; $lat = null; if (!('geolocation' in navigator)) { alert("Navegador não tem suporte API Geolocation"); } else { navigator.geolocation.getCurrentPosition(function (posicao) { $lat = posicao.coords.latitude; $lng = posicao.coords.longitude; $('#lat').val($lat); $('#lng').val($lng); sendform_favorito(); //favoritar.js }); } } conta_favorito(); //entrada carregando contagem </script> <h2 class="section_title section_title_medium_var2">Controle Interno</h2> <div class="text_post_block"> <div class="scale_image_container " > <div tabindex="0" id="coracao" class="div1"> <form id="favoritar" role="formfavoritar" name="favoritar" id="favoritar" onSubmit="return false"> <img src="images/20210216160557_controle interno imagem.png" alt="" class="scale_image2"> <input type="hidden" id="nome_ip" name="nome_ip" value="bigsea-01.speed.dcc.ufmg.br150.164.203.80"> <input type="hidden" id="id_conteudo" name="id_conteudo" value="1982"> <input type="hidden" id="lat" name="lat" value=""> <input type="hidden" id="lng" name="lng" value=""> <div id='mouse_over'> <a onclick="busca_lat_lng()"> <div class="heart"> <div class="heart-l"></div> <div class="heart-r"></div> </div> </a> </div> <style> #mouse_over { opacity: 0; } #mouse_over:hover { opacity: 1; } </style> </form> </div> </div> <p><b>Controle Interno da Câmara Municipal de Restinga </b></p> </div> <!--chamada destaque <div class="text_post_section"> <div class="row"> <div class="col-lg-6 col-md-6 col-sm-6 col-xs-6"> <p>asdsada</p> </div> <div class="col-lg-6 col-md-6 col-sm-6 col-xs-6"> <div class="blockquotes"> <div>“Ut tellus dolor, dapibus eget, elementum vel, cursus eleifend, elit. Aenean auctor wisi et urna. Aliquam erat volutpat. Duis ac turpis. Integer rutrum ante eu lacus.”</div> <div>John Doe, New York</div> </div> </div> </div> </div> --> <div class="text_post_block text-justify" > <!--<h3 class="section_title section_title_small">Sub Title</h3>--> <p><br><p class="MsoNormal" style="margin-top:4.8pt;margin-right:0cm;margin-bottom:4.8pt; margin-left:0cm;text-align:justify;line-height:normal;mso-outline-level:1"><b><span style="font-size:21.5pt;font-family:&quot;inherit&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;mso-font-kerning:18.0pt; mso-fareast-language:PT-BR">Qual é o papel do Controle Interno municipal? <o:p></o:p></span></b></p><p class="MsoNormal" style="margin-top:4.8pt;margin-right:0cm;margin-bottom:4.8pt; margin-left:0cm;text-align:justify;line-height:normal;mso-outline-level:1"><b><span style="font-size:19.0pt;font-family:Roboto;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;mso-fareast-language:PT-BR">O que é Controle Interno<o:p></o:p></span></b></p><p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">O sistema de controle interno há muito tempo vem sendo utilizado na iniciativa privada. Em última análise, na área empresarial ele é um órgão de assessoramento que tem por missão diminuir os prejuízos e aumentar os lucros. ;</span><span style="font-family: Georgia, serif; font-size: 12pt; letter-spacing: 0.05pt;">Entende-se como controle interno: o plano da organização, todos os métodos e medidas coordenadas adotados pela empresa para salvaguardar seus ativos, verificar a adequação e confiabilidade de seus dados contábeis, promover a eficiência operacional e estimular o respeito e obediência às políticas administrativas fixadas pela gestão (AICPA – American Institute of Certified Public Accountants).</span></p><p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">O Controle tende a estimular o planejamento e fortalecer a organização, aumentar a eficiência do comando além de facilitar a coordenação.<o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt; font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR">No Brasil, o Controle Interno na Administração Pública aparece pela primeira vez na ;</span><a href="https://www.jusbrasil.com.br/legislacao/1036036/constitui%C3%A7%C3%A3o-federal-1967-constitui%C3%A7%C3%A3o-da-republica-federativa-do-brasil-1967" title="Constituição da República Federativa do Brasil de 1967"><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">Constituição Federal de 1967</span></a><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR"> ;e a ;</span><a href="https://www.jusbrasil.com.br/legislacao/155571402/constitui%C3%A7%C3%A3o-federal-constitui%C3%A7%C3%A3o-da-republica-federativa-do-brasil-1988" title="CONSTITUIÇÃO DA REPÚBLICA FEDERATIVA DO BRASIL DE 1988"><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">Constituição Federal</span></a><span style="font-size: 12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR"> ;de 1988 no seu art. ;</span><a href="https://www.jusbrasil.com.br/topicos/10631436/artigo-70-da-constitui%C3%A7%C3%A3o-federal-de-1988" title="Artigo 70 da Constituição Federal de 1988"><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">70</span></a><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR"> ;estabelece com mais clareza o escopo do Controle Interno ao mesmo tempo em que consagra no ;</span><a href="https://www.jusbrasil.com.br/legislacao/155571402/constitui%C3%A7%C3%A3o-federal-constitui%C3%A7%C3%A3o-da-republica-federativa-do-brasil-1988" title="CONSTITUIÇÃO DA REPÚBLICA FEDERATIVA DO BRASIL DE 1988"><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">texto constitucional</span></a><span style="font-size: 12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR"> ;os Princípios Básicos da Administração Pública.<o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt; font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR">O Controle Interno é previsto nos arts. ;</span><a href="https://www.jusbrasil.com.br/topicos/10637689/artigo-31-da-constitui%C3%A7%C3%A3o-federal-de-1988" title="Artigo 31 da Constituição Federal de 1988"><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">31</span></a><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR">, ;</span><a href="https://www.jusbrasil.com.br/topicos/10631436/artigo-70-da-constitui%C3%A7%C3%A3o-federal-de-1988" title="Artigo 70 da Constituição Federal de 1988"><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">70</span></a><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR">, ;</span><a href="https://www.jusbrasil.com.br/topicos/10630501/artigo-74-da-constitui%C3%A7%C3%A3o-federal-de-1988" title="Artigo 74 da Constituição Federal de 1988"><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">74</span></a><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR"> ;e ;</span><a href="https://www.jusbrasil.com.br/topicos/10630281/artigo-75-da-constitui%C3%A7%C3%A3o-federal-de-1988" title="Artigo 75 da Constituição Federal de 1988"><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">75</span></a><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR"> ;da ;</span><a href="https://www.jusbrasil.com.br/legislacao/155571402/constitui%C3%A7%C3%A3o-federal-constitui%C3%A7%C3%A3o-da-republica-federativa-do-brasil-1988" title="CONSTITUIÇÃO DA REPÚBLICA FEDERATIVA DO BRASIL DE 1988"><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">Constituição Federal</span></a><span style="font-size: 12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR"> ;e o caput do art. ;</span><a href="https://www.jusbrasil.com.br/topicos/11235750/artigo-59-lc-n-101-de-04-de-maio-de-2000" title="Artigo 59 Lc nº 101 de 04 de Maio de 2000"><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">59</span></a><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR"> ;da Lei Complementar ;</span><a href="https://www.jusbrasil.com.br/legislacao/102628/lei-de-responsabilidade-fiscal-lei-complementar-101-00" title="Lei Complementar nº 101, de 4 de maio de 2000."><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">101</span></a><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR">/00 (</span><a href="https://www.jusbrasil.com.br/legislacao/102628/lei-de-responsabilidade-fiscal-lei-complementar-101-00" title="Lei Complementar nº 101, de 4 de maio de 2000."><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">Lei de Responsabilidade Fiscal</span></a><span style="font-size:12.0pt;font-family: &quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family: &quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language:PT-BR">) confirma a necessidade de existência do Controle Interno em cada Poder.<o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">Desta forma, não é apenas a Prefeitura Municipal que deve ter o Controle Interno implantado, mas também as Câmaras e Assembleias Legislativas, Estados, União, Autarquias, Ministério Público, Poder Judiciário, etc., que deverão assim ter um sistema de controle interno próprio. ;</span><span style="font-family: Georgia, serif; font-size: 12pt; letter-spacing: 0.05pt;">Segundo o professor Milton Mendes Botelho, um bom Sistema de Controle Interno é sinônimo de “boa administração” que, também, é o objetivo de todo gestor público. Ele ensina que o gerenciamento do patrimônio público exige uma eficiente Controladoria Geral implantada.</span></p><p class="MsoNormal" style="margin: 38.4pt 0cm 0.0001pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><b><span style="font-size:19.0pt; font-family:Roboto;mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family: &quot;Times New Roman&quot;;mso-fareast-language:PT-BR">Do Controle Interno Municipal<o:p></o:p></span></b></p><p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">A Controladoria Geral do Município, devidamente inserida na estrutura organizacional do Município por força de lei local, tem poder de fiscalizar os atos de quaisquer agentes responsáveis por bens ou dinheiro público. Uma das funções primordiais da Controladoria é dar cumprimento às metas e funções definidas na lei que a criou, priorizando a fiscalização de atos dos órgãos da administração direta e indireta do ente federado. Ela também pode fiscalizar instituições que recebem recursos do Município (subvenções sociais ou auxílios) e deve propor as medidas cabíveis às autoridades responsáveis, tanto em sede administrativa quanto em sede judicial.<o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">A Controladoria é o Órgão Central de Controle Interno do Poder Executivo, com total autonomia funcional, responsável pela expedição de atos normativos e regulamentadores dos procedimentos de controle. É unidade administrativa para integrar os procedimentos de controle e fiscalização e ainda consolidar as informações de gestão orçamentária, financeira, patrimonial e operacional, com a finalidade de atestar a legalidade, a legitimidade, a economicidade, a eficiência e a eficácia dos programas de governo; podendo também fazer controle exercido com metodologia de auditoria no âmbito de determinada unidade administrativa.<o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt; font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR">A ;</span><a href="https://www.jusbrasil.com.br/legislacao/102628/lei-de-responsabilidade-fiscal-lei-complementar-101-00" title="Lei Complementar nº 101, de 4 de maio de 2000."><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">Lei de Responsabilidade Fiscal</span></a><span style="font-size:12.0pt;font-family: &quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family: &quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language:PT-BR"> ;veio conferir grande relevância ao acompanhamento e à fiscalização financeira, impondo severas penas aos administradores descuidados. Daí a importância da implantação de um Controle Interno que funcione de forma efetiva.<o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">Cabe a cada ente (município, estado, união, autarquias, etc.) implantar seu sistema de controle interno, não havendo, desta forma, nenhum modelo infraconstitucional a ser seguido.<o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt; font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR">O Controle Interno deve ter o ;<i>status</i> ;de uma Secretaria, devendo assim estar ligado diretamente ao gabinete do prefeito, na medida em que os próprios secretários passam a ser passíveis de fiscalização.<o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">O papel do Controle Interno é muito maior do que apenas o de fiscalizar. A função principal do Controle é servir como ferramenta de apoio ao prefeito e de orientar, e somente após, cobrar e, em último caso, levar ao conhecimento do Ministério Público e do Tribunal de Contas, caso seja constatada algum ato ilícito de malversação do dinheiro público.<o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><i><span style="font-size:12.0pt; font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR">O maior motivo de afastamento de prefeitos, nos anos recentes, não foi por corrupção, mas sim por desconhecimento das técnicas legais de procedimentos administrativos</span></i><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">.<o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">Muitos gestores vieram da iniciativa privada e quando assumem a cadeira de prefeito não estão nada familiarizados com licitação, pregão eletrônico, contabilidade pública, etc.<o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">Diante disso, o administrador inteligente, que tem um Controle Interno técnico e atuante, irá se apoiar nesse departamento, que certificará se tudo está ocorrendo dentro da legalidade, e o Controle o ajudará a fiscalizar, entre outras coisas, os atos dos servidores municipais, protegendo desta forma, o gestor.<o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">Cabe à Controladoria Municipal também fiscalizar desde o consumo de combustível na prefeitura, processos licitatórios, RH, patrimônio, até o Portal da Transparência, bem como garantir que qualquer cidadão tenha o livre acesso à informação pública, além de outras funções.<o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">Outra atribuição importante ao Controle Interno é a de coordenar a transição do mandato, assegurando a ordem e a legalidade na transmissão, bem como que as informações passadas à equipe do gestor que estará assumindo estejam de acordo com a realidade.<o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">O prefeito honesto e inteligente terá o controlador como o seu maior aliado. Afinal, ambos respondem solidariamente pelos atos da administração. Desta forma, se ambos andarem alinhados e cada um respeitando a competência do outro, quem sairá ganhando em primeira análise serão ambos, mas também toda a população ganhará, pois significará que está havendo eficiência e legalidade na gestão.<o:p></o:p></span></p><p> </p><p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">Daí também a importância da legislação municipal impor uma série de pré-requisitos técnicos e morais que o controlador deve possuir, além de exigir que o mesmo comprovadamente não possua nenhum vínculo 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src="data:image/png;base64,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" style="width: 125px;" data-filename="tvp.png"><br></p></a> <a title="E-mail" target="_blank" href="https://mail.restinga.sp.gov.br/webmail"><p><img src="data:image/png;base64,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" data-filename="email_direita.png" style="width: 125px;"><br></p><p style="margin-right: 0px; margin-bottom: 0px; margin-left: 0px; background: transparent; padding: 0px 0px 0px 25px; border: 0px; outline: 0px; vertical-align: top;"><span style="color: rgb(62, 69, 76); background-color: transparent;">DEPARTAMENTO JURIDICO.</span></p><p style="margin-right: 0px; margin-bottom: 0px; margin-left: 0px; background: transparent; padding: 0px 0px 0px 25px; border: 0px; outline: 0px; vertical-align: top;"><span style="color: rgb(62, 69, 76); background-color: transparent;">E-MAIL: leonardo@adv.oabsp.org.br</span></p></a> <a title="Contas Públicas - TCE" target="_blank" href="https://transparencia.tce.sp.gov.br/municipio/restinga"><p><img src="data:image/png;base64,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" data-filename="tce.png" style="width: 125px;"><br></p></a> <a title="IBGE" target="_blank" href="https://cidades.ibge.gov.br/brasil/sp/restinga/panorama"><p><img 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RN06ZfMPu8AAAAASUVORK5CYII=" data-filename="ibge.png" style="width: 125px;"><br></p></a> </div> </div> </div> <div class="row"> <!--Weather widget <div class="col-lg-12 col-md-12 col-sm-6 col-xs-6"> <div class="section"> <h3 class="section_title">Weather Forecast</h3> <div class="weather_widget type2"> <div class="weather_info clearfix"> <div> <h2>Maribor</h2> <div class="day_number">23<span class="degree">°C</span></div> </div> <div> <p> sunny <br> humidity: 70% <br> wind: omph ENE <br>H 46, L 44</p> </div> </div> <div class="date_list"> <ul class="clearfix"> <li> <div>26<span class="degree">°C</span></div> <div>FRI</div> </li> <li> <div>24<span class="degree">°C</span></div> <div>SAT</div> </li> <li> <div>25<span class="degree">°C</span></div> <div>SUN</div> </li> <li> <div>28<span class="degree">°C</span></div> <div>MON</div> </li> <li> <div>27<span class="degree">°C</span></div> <div>TUE</div> </li> </ul> </div> </div> </div> </div> --> <!--Calendar <div class="col-lg-12 col-md-12 col-sm-6 col-xs-6"> <div 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src="js/cadastro.js" type="text/javascript"></script> <!--fim coluna da direita---> <script src="js/eddydata.js" type="text/javascript"></script> <script src="js/comentario.js" type="text/javascript"></script> <script src="js/favoritar.js" type="text/javascript"></script> </div> </div> </div>]]>
873 <![CDATA[<p class="MsoNormal" style="margin-top:4.8pt;margin-right:0cm;margin-bottom:4.8pt; margin-left:0cm;text-align:justify;line-height:normal;mso-outline-level:1"><b><span style="font-size:21.5pt;font-family:&quot;inherit&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;mso-font-kerning:18.0pt; mso-fareast-language:PT-BR">Qual é o papel do Controle Interno municipal? <o:p></o:p></span></b></p>]]>
874 <![CDATA[<span style="font-size:21.5pt;font-family:&quot;inherit&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;mso-font-kerning:18.0pt; mso-fareast-language:PT-BR">Qual é o papel do Controle Interno municipal? <o:p></o:p></span>]]>
876 <![CDATA[<p class="MsoNormal" style="margin-top:4.8pt;margin-right:0cm;margin-bottom:4.8pt; margin-left:0cm;text-align:justify;line-height:normal;mso-outline-level:1"><b><span style="font-size:19.0pt;font-family:Roboto;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;mso-fareast-language:PT-BR">O que é Controle Interno<o:p></o:p></span></b></p>]]>
877 <![CDATA[<span style="font-size:19.0pt;font-family:Roboto;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;mso-fareast-language:PT-BR">O que é Controle Interno<o:p></o:p></span>]]>
879 <![CDATA[<p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">O sistema de controle interno há muito tempo vem sendo utilizado na iniciativa privada. Em última análise, na área empresarial ele é um órgão de assessoramento que tem por missão diminuir os prejuízos e aumentar os lucros. ;</span><span style="font-family: Georgia, serif; font-size: 12pt; letter-spacing: 0.05pt;">Entende-se como controle interno: o plano da organização, todos os métodos e medidas coordenadas adotados pela empresa para salvaguardar seus ativos, verificar a adequação e confiabilidade de seus dados contábeis, promover a eficiência operacional e estimular o respeito e obediência às políticas administrativas fixadas pela gestão (AICPA – American Institute of Certified Public Accountants).</span></p>]]>
879 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">O sistema de controle interno há muito tempo vem sendo utilizado na iniciativa privada. Em última análise, na área empresarial ele é um órgão de assessoramento que tem por missão diminuir os prejuízos e aumentar os lucros. ;</span>]]>
884 <![CDATA[<span style="font-family: Georgia, serif; font-size: 12pt; letter-spacing: 0.05pt;">Entende-se como controle interno: o plano da organização, todos os métodos e medidas coordenadas adotados pela empresa para salvaguardar seus ativos, verificar a adequação e confiabilidade de seus dados contábeis, promover a eficiência operacional e estimular o respeito e obediência às políticas administrativas fixadas pela gestão (AICPA – American Institute of Certified Public Accountants).</span>]]>
889 <![CDATA[<p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">O Controle tende a estimular o planejamento e fortalecer a organização, aumentar a eficiência do comando além de facilitar a coordenação.<o:p></o:p></span></p>]]>
889 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">O Controle tende a estimular o planejamento e fortalecer a organização, aumentar a eficiência do comando além de facilitar a coordenação.<o:p></o:p></span>]]>
893 <![CDATA[<p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt; font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR">No Brasil, o Controle Interno na Administração Pública aparece pela primeira vez na ;</span><a href="https://www.jusbrasil.com.br/legislacao/1036036/constitui%C3%A7%C3%A3o-federal-1967-constitui%C3%A7%C3%A3o-da-republica-federativa-do-brasil-1967" title="Constituição da República Federativa do Brasil de 1967"><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">Constituição Federal de 1967</span></a><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR"> ;e a ;</span><a href="https://www.jusbrasil.com.br/legislacao/155571402/constitui%C3%A7%C3%A3o-federal-constitui%C3%A7%C3%A3o-da-republica-federativa-do-brasil-1988" title="CONSTITUIÇÃO DA REPÚBLICA FEDERATIVA DO BRASIL DE 1988"><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">Constituição Federal</span></a><span style="font-size: 12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR"> ;de 1988 no seu art. ;</span><a href="https://www.jusbrasil.com.br/topicos/10631436/artigo-70-da-constitui%C3%A7%C3%A3o-federal-de-1988" title="Artigo 70 da Constituição Federal de 1988"><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">70</span></a><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR"> ;estabelece com mais clareza o escopo do Controle Interno ao mesmo tempo em que consagra no ;</span><a href="https://www.jusbrasil.com.br/legislacao/155571402/constitui%C3%A7%C3%A3o-federal-constitui%C3%A7%C3%A3o-da-republica-federativa-do-brasil-1988" title="CONSTITUIÇÃO DA REPÚBLICA FEDERATIVA DO BRASIL DE 1988"><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">texto constitucional</span></a><span style="font-size: 12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR"> ;os Princípios Básicos da Administração Pública.<o:p></o:p></span></p>]]>
893 <![CDATA[<span style="font-size:12.0pt; font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR">No Brasil, o Controle Interno na Administração Pública aparece pela primeira vez na ;</span>]]>
897 <![CDATA[<span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">Constituição Federal de 1967</span>]]>
897 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR"> ;e a ;</span>]]>
899 <![CDATA[<span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">Constituição Federal</span>]]>
899 <![CDATA[<span style="font-size: 12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR"> ;de 1988 no seu art. ;</span>]]>
902 <![CDATA[<span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">70</span>]]>
902 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR"> ;estabelece com mais clareza o escopo do Controle Interno ao mesmo tempo em que consagra no ;</span>]]>
905 <![CDATA[<span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">texto constitucional</span>]]>
905 <![CDATA[<span style="font-size: 12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR"> ;os Princípios Básicos da Administração Pública.<o:p></o:p></span>]]>
908 <![CDATA[<p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt; font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR">O Controle Interno é previsto nos arts. ;</span><a href="https://www.jusbrasil.com.br/topicos/10637689/artigo-31-da-constitui%C3%A7%C3%A3o-federal-de-1988" title="Artigo 31 da Constituição Federal de 1988"><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">31</span></a><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR">, ;</span><a href="https://www.jusbrasil.com.br/topicos/10631436/artigo-70-da-constitui%C3%A7%C3%A3o-federal-de-1988" title="Artigo 70 da Constituição Federal de 1988"><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">70</span></a><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR">, ;</span><a href="https://www.jusbrasil.com.br/topicos/10630501/artigo-74-da-constitui%C3%A7%C3%A3o-federal-de-1988" title="Artigo 74 da Constituição Federal de 1988"><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">74</span></a><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR"> ;e ;</span><a href="https://www.jusbrasil.com.br/topicos/10630281/artigo-75-da-constitui%C3%A7%C3%A3o-federal-de-1988" title="Artigo 75 da Constituição Federal de 1988"><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">75</span></a><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR"> ;da ;</span><a href="https://www.jusbrasil.com.br/legislacao/155571402/constitui%C3%A7%C3%A3o-federal-constitui%C3%A7%C3%A3o-da-republica-federativa-do-brasil-1988" title="CONSTITUIÇÃO DA REPÚBLICA FEDERATIVA DO BRASIL DE 1988"><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">Constituição Federal</span></a><span style="font-size: 12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR"> ;e o caput do art. ;</span><a href="https://www.jusbrasil.com.br/topicos/11235750/artigo-59-lc-n-101-de-04-de-maio-de-2000" title="Artigo 59 Lc nº 101 de 04 de Maio de 2000"><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">59</span></a><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR"> ;da Lei Complementar ;</span><a href="https://www.jusbrasil.com.br/legislacao/102628/lei-de-responsabilidade-fiscal-lei-complementar-101-00" title="Lei Complementar nº 101, de 4 de maio de 2000."><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">101</span></a><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR">/00 (</span><a href="https://www.jusbrasil.com.br/legislacao/102628/lei-de-responsabilidade-fiscal-lei-complementar-101-00" title="Lei Complementar nº 101, de 4 de maio de 2000."><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">Lei de Responsabilidade Fiscal</span></a><span style="font-size:12.0pt;font-family: &quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family: &quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language:PT-BR">) confirma a necessidade de existência do Controle Interno em cada Poder.<o:p></o:p></span></p>]]>
908 <![CDATA[<span style="font-size:12.0pt; font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR">O Controle Interno é previsto nos arts. ;</span>]]>
911 <![CDATA[<span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">31</span>]]>
911 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR">, ;</span>]]>
913 <![CDATA[<span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">70</span>]]>
913 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR">, ;</span>]]>
915 <![CDATA[<span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">74</span>]]>
915 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR"> ;e ;</span>]]>
917 <![CDATA[<span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">75</span>]]>
917 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR"> ;da ;</span>]]>
919 <![CDATA[<span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">Constituição Federal</span>]]>
919 <![CDATA[<span style="font-size: 12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR"> ;e o caput do art. ;</span>]]>
922 <![CDATA[<span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">59</span>]]>
922 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR"> ;da Lei Complementar ;</span>]]>
924 <![CDATA[<span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">101</span>]]>
924 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family: &quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt; mso-fareast-language:PT-BR">/00 (</span>]]>
926 <![CDATA[<span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">Lei de Responsabilidade Fiscal</span>]]>
927 <![CDATA[<span style="font-size:12.0pt;font-family: &quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family: &quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language:PT-BR">) confirma a necessidade de existência do Controle Interno em cada Poder.<o:p></o:p></span>]]>
930 <![CDATA[<p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">Desta forma, não é apenas a Prefeitura Municipal que deve ter o Controle Interno implantado, mas também as Câmaras e Assembleias Legislativas, Estados, União, Autarquias, Ministério Público, Poder Judiciário, etc., que deverão assim ter um sistema de controle interno próprio. ;</span><span style="font-family: Georgia, serif; font-size: 12pt; letter-spacing: 0.05pt;">Segundo o professor Milton Mendes Botelho, um bom Sistema de Controle Interno é sinônimo de “boa administração” que, também, é o objetivo de todo gestor público. Ele ensina que o gerenciamento do patrimônio público exige uma eficiente Controladoria Geral implantada.</span></p>]]>
930 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">Desta forma, não é apenas a Prefeitura Municipal que deve ter o Controle Interno implantado, mas também as Câmaras e Assembleias Legislativas, Estados, União, Autarquias, Ministério Público, Poder Judiciário, etc., que deverão assim ter um sistema de controle interno próprio. ;</span>]]>
936 <![CDATA[<span style="font-family: Georgia, serif; font-size: 12pt; letter-spacing: 0.05pt;">Segundo o professor Milton Mendes Botelho, um bom Sistema de Controle Interno é sinônimo de “boa administração” que, também, é o objetivo de todo gestor público. Ele ensina que o gerenciamento do patrimônio público exige uma eficiente Controladoria Geral implantada.</span>]]>
940 <![CDATA[<p class="MsoNormal" style="margin: 38.4pt 0cm 0.0001pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><b><span style="font-size:19.0pt; font-family:Roboto;mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family: &quot;Times New Roman&quot;;mso-fareast-language:PT-BR">Do Controle Interno Municipal<o:p></o:p></span></b></p>]]>
940 <![CDATA[<span style="font-size:19.0pt; font-family:Roboto;mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family: &quot;Times New Roman&quot;;mso-fareast-language:PT-BR">Do Controle Interno Municipal<o:p></o:p></span>]]>
942 <![CDATA[<p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">A Controladoria Geral do Município, devidamente inserida na estrutura organizacional do Município por força de lei local, tem poder de fiscalizar os atos de quaisquer agentes responsáveis por bens ou dinheiro público. Uma das funções primordiais da Controladoria é dar cumprimento às metas e funções definidas na lei que a criou, priorizando a fiscalização de atos dos órgãos da administração direta e indireta do ente federado. Ela também pode fiscalizar instituições que recebem recursos do Município (subvenções sociais ou auxílios) e deve propor as medidas cabíveis às autoridades responsáveis, tanto em sede administrativa quanto em sede judicial.<o:p></o:p></span></p>]]>
942 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">A Controladoria Geral do Município, devidamente inserida na estrutura organizacional do Município por força de lei local, tem poder de fiscalizar os atos de quaisquer agentes responsáveis por bens ou dinheiro público. Uma das funções primordiais da Controladoria é dar cumprimento às metas e funções definidas na lei que a criou, priorizando a fiscalização de atos dos órgãos da administração direta e indireta do ente federado. Ela também pode fiscalizar instituições que recebem recursos do Município (subvenções sociais ou auxílios) e deve propor as medidas cabíveis às autoridades responsáveis, tanto em sede administrativa quanto em sede judicial.<o:p></o:p></span>]]>
952 <![CDATA[<p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">A Controladoria é o Órgão Central de Controle Interno do Poder Executivo, com total autonomia funcional, responsável pela expedição de atos normativos e regulamentadores dos procedimentos de controle. É unidade administrativa para integrar os procedimentos de controle e fiscalização e ainda consolidar as informações de gestão orçamentária, financeira, patrimonial e operacional, com a finalidade de atestar a legalidade, a legitimidade, a economicidade, a eficiência e a eficácia dos programas de governo; podendo também fazer controle exercido com metodologia de auditoria no âmbito de determinada unidade administrativa.<o:p></o:p></span></p>]]>
952 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">A Controladoria é o Órgão Central de Controle Interno do Poder Executivo, com total autonomia funcional, responsável pela expedição de atos normativos e regulamentadores dos procedimentos de controle. É unidade administrativa para integrar os procedimentos de controle e fiscalização e ainda consolidar as informações de gestão orçamentária, financeira, patrimonial e operacional, com a finalidade de atestar a legalidade, a legitimidade, a economicidade, a eficiência e a eficácia dos programas de governo; podendo também fazer controle exercido com metodologia de auditoria no âmbito de determinada unidade administrativa.<o:p></o:p></span>]]>
962 <![CDATA[<p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt; font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR">A ;</span><a href="https://www.jusbrasil.com.br/legislacao/102628/lei-de-responsabilidade-fiscal-lei-complementar-101-00" title="Lei Complementar nº 101, de 4 de maio de 2000."><span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">Lei de Responsabilidade Fiscal</span></a><span style="font-size:12.0pt;font-family: &quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family: &quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language:PT-BR"> ;veio conferir grande relevância ao acompanhamento e à fiscalização financeira, impondo severas penas aos administradores descuidados. Daí a importância da implantação de um Controle Interno que funcione de forma efetiva.<o:p></o:p></span></p>]]>
962 <![CDATA[<span style="font-size:12.0pt; font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR">A ;</span>]]>
965 <![CDATA[<span style="font-size: 12pt; font-family: Georgia, serif; color: rgb(0, 145, 234); letter-spacing: 0.05pt;">Lei de Responsabilidade Fiscal</span>]]>
966 <![CDATA[<span style="font-size:12.0pt;font-family: &quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family: &quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language:PT-BR"> ;veio conferir grande relevância ao acompanhamento e à fiscalização financeira, impondo severas penas aos administradores descuidados. Daí a importância da implantação de um Controle Interno que funcione de forma efetiva.<o:p></o:p></span>]]>
971 <![CDATA[<p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">Cabe a cada ente (município, estado, união, autarquias, etc.) implantar seu sistema de controle interno, não havendo, desta forma, nenhum modelo infraconstitucional a ser seguido.<o:p></o:p></span></p>]]>
971 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">Cabe a cada ente (município, estado, união, autarquias, etc.) implantar seu sistema de controle interno, não havendo, desta forma, nenhum modelo infraconstitucional a ser seguido.<o:p></o:p></span>]]>
975 <![CDATA[<p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt; font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR">O Controle Interno deve ter o ;<i>status</i> ;de uma Secretaria, devendo assim estar ligado diretamente ao gabinete do prefeito, na medida em que os próprios secretários passam a ser passíveis de fiscalização.<o:p></o:p></span></p>]]>
975 <![CDATA[<span style="font-size:12.0pt; font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR">O Controle Interno deve ter o ;<i>status</i> ;de uma Secretaria, devendo assim estar ligado diretamente ao gabinete do prefeito, na medida em que os próprios secretários passam a ser passíveis de fiscalização.<o:p></o:p></span>]]>
980 <![CDATA[<p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">O papel do Controle Interno é muito maior do que apenas o de fiscalizar. A função principal do Controle é servir como ferramenta de apoio ao prefeito e de orientar, e somente após, cobrar e, em último caso, levar ao conhecimento do Ministério Público e do Tribunal de Contas, caso seja constatada algum ato ilícito de malversação do dinheiro público.<o:p></o:p></span></p>]]>
980 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">O papel do Controle Interno é muito maior do que apenas o de fiscalizar. A função principal do Controle é servir como ferramenta de apoio ao prefeito e de orientar, e somente após, cobrar e, em último caso, levar ao conhecimento do Ministério Público e do Tribunal de Contas, caso seja constatada algum ato ilícito de malversação do dinheiro público.<o:p></o:p></span>]]>
987 <![CDATA[<p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><i><span style="font-size:12.0pt; font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR">O maior motivo de afastamento de prefeitos, nos anos recentes, não foi por corrupção, mas sim por desconhecimento das técnicas legais de procedimentos administrativos</span></i><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">.<o:p></o:p></span></p>]]>
987 <![CDATA[<span style="font-size:12.0pt; font-family:&quot;Georgia&quot;,&quot;serif&quot;;mso-fareast-font-family:&quot;Times New Roman&quot;; mso-bidi-font-family:&quot;Times New Roman&quot;;letter-spacing:.05pt;mso-fareast-language: PT-BR">O maior motivo de afastamento de prefeitos, nos anos recentes, não foi por corrupção, mas sim por desconhecimento das técnicas legais de procedimentos administrativos</span>]]>
992 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">.<o:p></o:p></span>]]>
994 <![CDATA[<p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">Muitos gestores vieram da iniciativa privada e quando assumem a cadeira de prefeito não estão nada familiarizados com licitação, pregão eletrônico, contabilidade pública, etc.<o:p></o:p></span></p>]]>
994 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">Muitos gestores vieram da iniciativa privada e quando assumem a cadeira de prefeito não estão nada familiarizados com licitação, pregão eletrônico, contabilidade pública, etc.<o:p></o:p></span>]]>
998 <![CDATA[<p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">Diante disso, o administrador inteligente, que tem um Controle Interno técnico e atuante, irá se apoiar nesse departamento, que certificará se tudo está ocorrendo dentro da legalidade, e o Controle o ajudará a fiscalizar, entre outras coisas, os atos dos servidores municipais, protegendo desta forma, o gestor.<o:p></o:p></span></p>]]>
998 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">Diante disso, o administrador inteligente, que tem um Controle Interno técnico e atuante, irá se apoiar nesse departamento, que certificará se tudo está ocorrendo dentro da legalidade, e o Controle o ajudará a fiscalizar, entre outras coisas, os atos dos servidores municipais, protegendo desta forma, o gestor.<o:p></o:p></span>]]>
1004 <![CDATA[<p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">Cabe à Controladoria Municipal também fiscalizar desde o consumo de combustível na prefeitura, processos licitatórios, RH, patrimônio, até o Portal da Transparência, bem como garantir que qualquer cidadão tenha o livre acesso à informação pública, além de outras funções.<o:p></o:p></span></p>]]>
1004 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">Cabe à Controladoria Municipal também fiscalizar desde o consumo de combustível na prefeitura, processos licitatórios, RH, patrimônio, até o Portal da Transparência, bem como garantir que qualquer cidadão tenha o livre acesso à informação pública, além de outras funções.<o:p></o:p></span>]]>
1010 <![CDATA[<p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">Outra atribuição importante ao Controle Interno é a de coordenar a transição do mandato, assegurando a ordem e a legalidade na transmissão, bem como que as informações passadas à equipe do gestor que estará assumindo estejam de acordo com a realidade.<o:p></o:p></span></p>]]>
1010 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">Outra atribuição importante ao Controle Interno é a de coordenar a transição do mandato, assegurando a ordem e a legalidade na transmissão, bem como que as informações passadas à equipe do gestor que estará assumindo estejam de acordo com a realidade.<o:p></o:p></span>]]>
1015 <![CDATA[<p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">O prefeito honesto e inteligente terá o controlador como o seu maior aliado. Afinal, ambos respondem solidariamente pelos atos da administração. Desta forma, se ambos andarem alinhados e cada um respeitando a competência do outro, quem sairá ganhando em primeira análise serão ambos, mas também toda a população ganhará, pois significará que está havendo eficiência e legalidade na gestão.<o:p></o:p></span></p>]]>
1015 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">O prefeito honesto e inteligente terá o controlador como o seu maior aliado. Afinal, ambos respondem solidariamente pelos atos da administração. Desta forma, se ambos andarem alinhados e cada um respeitando a competência do outro, quem sairá ganhando em primeira análise serão ambos, mas também toda a população ganhará, pois significará que está havendo eficiência e legalidade na gestão.<o:p></o:p></span>]]>
1066 <![CDATA[<p class="MsoNormal" style="margin-bottom: 19.2pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">Daí também a importância da legislação municipal impor uma série de pré-requisitos técnicos e morais que o controlador deve possuir, além de exigir que o mesmo comprovadamente não possua nenhum vínculo político-partidário, a fim de que seja garantida a imparcialidade, impessoalidade e tecnicidade do trabalho.<o:p></o:p></span></p>]]>
1066 <![CDATA[<span style="font-size:12.0pt;font-family:&quot;Georgia&quot;,&quot;serif&quot;; mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;; letter-spacing:.05pt;mso-fareast-language:PT-BR">Daí também a importância da legislação municipal impor uma série de pré-requisitos técnicos e morais que o controlador deve possuir, além de exigir que o mesmo comprovadamente não possua nenhum vínculo político-partidário, a fim de que seja garantida a imparcialidade, impessoalidade e tecnicidade do trabalho.<o:p></o:p></span>]]>
1099 <![CDATA[<div class="widget widget_tags_dri appear-animation fadeInDown appear-animation-visible" data-appear-animation="fadeInDown" data-appear-animation-delay="1150" style="animation-delay: 1150ms;"> <div class="box-tags_dri col-sm-12"> <a class="btn-tags" href="?menu=noticia_detalhe&id=1984" >Documentos e relatórios - 2021</a> <a class="btn-tags" href="?menu=noticia_detalhe&id=1985" >Documentos e relatórios - 2020</a> <a class="btn-tags" href="?menu=noticia_detalhe&id=2108" >Documentos e relatórios - 2022</a> </div> </div>]]>
1169 <![CDATA[<hr style="border-top-color: #3e454c "/>]]>
1271 <![CDATA[<div class="section" style=" width: 100%; padding: 0px;"> <h3 class="section_title">Serviços em Destaque</h3> <ul class="social_media_list clearfix"> <li style="width: 100px; margin-right: 10px;"> <a href="?menu=noticia_detalhe&amp;id=2103" class='serv3' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">Depto.</div> <p style="font-size: 10px"><p>JURÍDICO</p></p> </a> </li> <li style="width: 100px; margin-right: 10px;"> <a href="https://camararestinga.sp.gov.br/?menu=noticia_detalhe&amp;id=1982" class='serv4' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">Controle</div> <p style="font-size: 10px"><p>Interno</p></p> </a> </li> <li style="width: 100px; margin-right: 10px;"> <a href="https://www.facebook.com/C%C3%A2mara-Municipal-de-Restinga-101136638674283/?view_public_for=101136638674283" class='fb' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">FACEBOOK</div> <p style="font-size: 10px"><p>PAGINA OFICIAL</p></p> </a> </li> <li style="width: 100px; margin-right: 10px;"> <a href="?menu=noticia_detalhe&id=1952" class='serv4' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">Covid</div> <p style="font-size: 10px"><p>19</p></p> </a> </li> <li style="width: 100px; margin-right: 10px;"> <a target="_blank" href="https://cmrestinga.eddydata.com/gestor-publico/transparencia/contas-publicas/restinga/010000/ano=2021&mes=2&titulo=" class='serv4' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">Contas</div> <p style="font-size: 10px"><p>Públicas</p></p> </a> </li> <li style="width: 100px; margin-right: 10px;"> <a href="?menu=noticia_detalhe&amp;id=433" class='serv3' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">Vereadores</div> <p style="font-size: 10px"><p>Em Exercício</p></p> </a> </li> <li style="width: 100px; margin-right: 10px;"> <a target="_blank" href="https://app.eddydata.com/SGL/Restinga/" class='serv3' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">OpenSGL</div> <p style="font-size: 10px"><p>Legislativo</p></p> </a> </li> <li style="width: 100px; margin-right: 10px;"> <a target="_blank" href="https://app.eddydata.com/SGL/Restinga/Ordem" class='serv4' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">Ordem</div> <p style="font-size: 10px"><p>Do DIa</p></p> </a> </li> <li style="width: 100px; margin-right: 10px;"> <a target="_blank" href="#" class='serv2' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">Holerite</div> <p style="font-size: 10px"><p>Online</p></p> </a> </li> <li style="width: 100px; margin-right: 10px;"> <a target="_blank" href="https://cmrestinga.eddydata.com/gestor-publico/transparencia/restinga/010000" class='twitter' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">Portal</div> <p style="font-size: 10px"><p>TRANSPARÊNCIA ;</p></p> </a> </li> <li style="width: 100px; margin-right: 10px;"> <a target="_blank" href="http://domunicipal.com.br/ir.php?id_orgao=1" class='serv4' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">Diário</div> <p style="font-size: 10px"><p>Oficial<br></p></p> </a> </li> <li style="width: 100px; margin-right: 10px;"> <a target="_blank" href="https://camararestinga.sp.gov.br/?menu=noticia_detalhe&amp;id=1977" class='you_tube' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">Licitações</div> <p style="font-size: 10px"><p>TRANSPARÊNCIA<br></p></p> </a> </li> </ul> </div>]]>
1283 <![CDATA[<li style="width: 100px; margin-right: 10px;"> <a href="?menu=noticia_detalhe&amp;id=2103" class='serv3' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">Depto.</div> <p style="font-size: 10px"><p>JURÍDICO</p></p> </a> </li>]]>
1287 <![CDATA[<div style="font-size: 15px;">Depto.</div>]]>
1288 <![CDATA[<p style="font-size: 10px">]]>
1294 <![CDATA[<li style="width: 100px; margin-right: 10px;"> <a href="https://camararestinga.sp.gov.br/?menu=noticia_detalhe&amp;id=1982" class='serv4' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">Controle</div> <p style="font-size: 10px"><p>Interno</p></p> </a> </li>]]>
1298 <![CDATA[<div style="font-size: 15px;">Controle</div>]]>
1299 <![CDATA[<p style="font-size: 10px">]]>
1305 <![CDATA[<li style="width: 100px; margin-right: 10px;"> <a href="https://www.facebook.com/C%C3%A2mara-Municipal-de-Restinga-101136638674283/?view_public_for=101136638674283" class='fb' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">FACEBOOK</div> <p style="font-size: 10px"><p>PAGINA OFICIAL</p></p> </a> </li>]]>
1309 <![CDATA[<div style="font-size: 15px;">FACEBOOK</div>]]>
1310 <![CDATA[<p style="font-size: 10px">]]>
1316 <![CDATA[<li style="width: 100px; margin-right: 10px;"> <a href="?menu=noticia_detalhe&id=1952" class='serv4' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">Covid</div> <p style="font-size: 10px"><p>19</p></p> </a> </li>]]>
1320 <![CDATA[<div style="font-size: 15px;">Covid</div>]]>
1321 <![CDATA[<p style="font-size: 10px">]]>
1327 <![CDATA[<li style="width: 100px; margin-right: 10px;"> <a target="_blank" href="https://cmrestinga.eddydata.com/gestor-publico/transparencia/contas-publicas/restinga/010000/ano=2021&mes=2&titulo=" class='serv4' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">Contas</div> <p style="font-size: 10px"><p>Públicas</p></p> </a> </li>]]>
1331 <![CDATA[<div style="font-size: 15px;">Contas</div>]]>
1332 <![CDATA[<p style="font-size: 10px">]]>
1338 <![CDATA[<li style="width: 100px; margin-right: 10px;"> <a href="?menu=noticia_detalhe&amp;id=433" class='serv3' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">Vereadores</div> <p style="font-size: 10px"><p>Em Exercício</p></p> </a> </li>]]>
1342 <![CDATA[<div style="font-size: 15px;">Vereadores</div>]]>
1343 <![CDATA[<p style="font-size: 10px">]]>
1349 <![CDATA[<li style="width: 100px; margin-right: 10px;"> <a target="_blank" href="https://app.eddydata.com/SGL/Restinga/" class='serv3' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">OpenSGL</div> <p style="font-size: 10px"><p>Legislativo</p></p> </a> </li>]]>
1353 <![CDATA[<div style="font-size: 15px;">OpenSGL</div>]]>
1354 <![CDATA[<p style="font-size: 10px">]]>
1360 <![CDATA[<li style="width: 100px; margin-right: 10px;"> <a target="_blank" href="https://app.eddydata.com/SGL/Restinga/Ordem" class='serv4' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">Ordem</div> <p style="font-size: 10px"><p>Do DIa</p></p> </a> </li>]]>
1364 <![CDATA[<div style="font-size: 15px;">Ordem</div>]]>
1365 <![CDATA[<p style="font-size: 10px">]]>
1371 <![CDATA[<li style="width: 100px; margin-right: 10px;"> <a target="_blank" href="#" class='serv2' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">Holerite</div> <p style="font-size: 10px"><p>Online</p></p> </a> </li>]]>
1375 <![CDATA[<div style="font-size: 15px;">Holerite</div>]]>
1376 <![CDATA[<p style="font-size: 10px">]]>
1382 <![CDATA[<li style="width: 100px; margin-right: 10px;"> <a target="_blank" href="https://cmrestinga.eddydata.com/gestor-publico/transparencia/restinga/010000" class='twitter' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">Portal</div> <p style="font-size: 10px"><p>TRANSPARÊNCIA ;</p></p> </a> </li>]]>
1386 <![CDATA[<div style="font-size: 15px;">Portal</div>]]>
1387 <![CDATA[<p style="font-size: 10px">]]>
1393 <![CDATA[<li style="width: 100px; margin-right: 10px;"> <a target="_blank" href="http://domunicipal.com.br/ir.php?id_orgao=1" class='serv4' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">Diário</div> <p style="font-size: 10px"><p>Oficial<br></p></p> </a> </li>]]>
1397 <![CDATA[<div style="font-size: 15px;">Diário</div>]]>
1398 <![CDATA[<p style="font-size: 10px">]]>
1404 <![CDATA[<li style="width: 100px; margin-right: 10px;"> <a target="_blank" href="https://camararestinga.sp.gov.br/?menu=noticia_detalhe&amp;id=1977" class='you_tube' > <i class="fa fa fa-link"></i> <div style="font-size: 15px;">Licitações</div> <p style="font-size: 10px"><p>TRANSPARÊNCIA<br></p></p> </a> </li>]]>
1408 <![CDATA[<div style="font-size: 15px;">Licitações</div>]]>
1409 <![CDATA[<p style="font-size: 10px">]]>
1578 <![CDATA[<img 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1581 <![CDATA[<p style="margin-right: 0px; margin-bottom: 0px; margin-left: 0px; background: transparent; padding: 0px 0px 0px 25px; border: 0px; outline: 0px; vertical-align: top;"><span style="color: rgb(62, 69, 76); background-color: transparent;">DEPARTAMENTO JURIDICO.</span></p>]]>
1581 <![CDATA[<span style="color: rgb(62, 69, 76); background-color: transparent;">DEPARTAMENTO JURIDICO.</span>]]>
1581 <![CDATA[<p style="margin-right: 0px; margin-bottom: 0px; margin-left: 0px; background: transparent; padding: 0px 0px 0px 25px; border: 0px; outline: 0px; vertical-align: top;"><span style="color: rgb(62, 69, 76); background-color: transparent;">E-MAIL: leonardo@adv.oabsp.org.br</span></p>]]>
1581 <![CDATA[<span style="color: rgb(62, 69, 76); background-color: transparent;">E-MAIL: leonardo@adv.oabsp.org.br</span>]]>
1584 <![CDATA[<img 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src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAH0AAAB9CAYAAACPgGwlAAABhGlDQ1BJQ0MgcHJvZmlsZQAAKJF9kT1Iw1AUhU9TpVUqHexQxCFDdbIgKuIoVSyChdJWaNXB5KV/0MSQpLg4Cq4FB38Wqw4uzro6uAqC4A+Ii6uToouUeF9SaBHjg8v7OO+dw333AUKzxlSzZxxQNcvIJBNivrAiBl7RhzBVFEGJmXoqu5CD5/q6h4/vd3Ge5X3vzzWgFE0G+ETiWaYbFvE68fSmpXPeJ46wiqQQnxOPGdQg8SPXZZffOJcdFnhmxMhl5ogjxGK5i+UuZhVDJZ4ijimqRvlC3mWF8xZntVZn7T75C0NFbTnLdaphJLGIFNIQIaOOKmqwEKddI8VEhs4THv4hx58ml0yuKhg55rEBFZLjB/+D37M1S5MTblIoAfS+2PbHCBDYBVoN2/4+tu3WCeB/Bq60jn+jCcx8kt7oaLEjILwNXFx3NHkPuNwBok+6ZEiO5KcSSiXg/Yy+qQAM3gL9q+7c2uc4fQByNKulG+DgEBgtU/aax7uD3XP79057fj8qXHKKwEFymAAAAAZiS0dEAPkA+QD5whOLtAAAAAlwSFlzAAAuIwAALiMBeKU/dgAAAAd0SU1FB+MJDwk5E4ycRkAAAAyiSURBVHja7Z1pdFTlGcf/d/bJMtkmGbLvBBJCBEJYZUdkkQjYukERrVqPRlq1R6u1PdWjrWJbjkftoUoRK6ItqIhshiUQMRIgEEMISQgh+2SSzGSZJJNZ7u2HgUmG9yaZCaZ+4Pl9yr3nudv7e5fnfd85J5xerxdA3FLIACAoKIhK4hbBZDJBQsVw60HSSTpB0gmSTpB0gqQTJJ0g6QRJJ0g6QdIJkk6QdIKkEySdIOkESSdIOkknSDpB0gmSTpB0gqQTJJ0g6QRJJ0g6QdIJkk6QdIKkEySdIOkESSfpBEknSDpB0gmSTpB0gqQTJJ0g6QRJJ0g6QdIJkk6MDNnNXOxw8Gjv7AUHzvNreB4B/irI5VIY23vcrhUggOM4qJQyyGVSyOVSj+7Z0toOu93hXpslHLTaQEglznrd1dWDru4ecBwH3PgPTDiA5wWoVQooFHKolArIZNIRlUdNnR6N+jYYWjthtdkh4TjwggCNnxraEA3GJUdD4+876D3M3b3o7OoWf8/hWrCEgy4sePSkC4KAgrM1OFNq8Prah1ZPxIGDF9Hc1jtkXESYL7ImRiAuevAPMZq68MCzH+JEc4/b+TdWTUDOL1dck+HA+x/n4nd7Sj16v1CZBMvStMhMi8LKJVMxRhcyZDnoDUYcOnYOm3edQ5nZNuz9tz4yHWtWzIJarWQqzY5deXh657kROXl0SjjeeW3D6HXvdgc/IuHzp0VDIuWGFQ4AjYZufHm4EhVXWgaNuVRZi7I2i9u5SIUEc6aPg1Tq/DxTuxl5RbUev2OLncf2YgNyPilC7PotMLSYROPqGwx4Z+s+xK3fgsc/LPRIOAA8svV7/G3LV6Kt/Ehh9Yh73pwNi0Z3TK+uNXp9TWpiMDJSI1BSpvfqugsVBlhtDua8zWZHcWkNWuy823mFhMOE1IQB76rHobquERfmpco6pnV//c0pPPbyTjy364cR3fOVg5VoM3a4V6LGFuypah/R/WaHqZGSFD26Y3rBuQav4mMj/HHHnGTYbA4Y2nq8urajywqLxQbFDWN8T68Fu46VM/HPrM6AQt7/aXtz2e7yH+syMSMzBTa7HRzH4UxxFX61/bTo8/181W45yWdfHMeG9wtEYzfOjsHy+ekI0wbC1GHGlp3f4tOyNtHYXovV7fibvGLRuGfmxA5ZPq3tvXj8gdtHN5FrM3XD1NnncXxcpD9WLEhxtk67Axar/UfJQiurGvCtgR0mli/O7K8wnWa8cfQKE3Pf6rnwGTCmpqcmoLG5Ha8crGRi42PH9Fegg9+LCr8/VYvfPLwQGRMS3c7PzEpD6c83oaST7fp1oUEDKkAfXviyVLRyPvzgHT999l5a4flYPiU1DLOmxkEi4QYmy16hUkohk7Ej0fbd37Eyx4cgMlzrOj5w5CwT8+KiRMik7P2q6tix+9UV4xAU6A8AOJxXhHvfzoOfhIOZ70+tn5oRhRdzshESHCD6/n/deAfKq5pcz3TwAnShGsgH9EbHT5aIXrtk/qSffsrW12dHvd6z8XHlgiREhQfg5Omr6O61ISEmCGMTQqHxV0LvQSJ3neAAFdQquXuX1taBf55pYmI3rJnmNva+uI1tlXNnjINCIXfrst985wvsKG11i7stQIGnH3XOABoaW7Bpe74z4RogPDsxEC88uXJQ4QAwZ+ZE3D4j3X2WyLlX/bd3nGSu+9OyFGi1gT+99BajeciuXS6TICxYjUWzE+Bw8HhvR39Lu1RtQnOrGdNui0JNYxf6rI5hn8dxHOKiAplCOnDkDDv2Sjikp8a7josvVKHByjNxH+4+hf3HSmCzOyCXSbH1uzo3kdenPy/lrIRKqYAgCDh8ohh5Td3M8zb+Yg5CB4hx8Dx4Bz98wQ9YB6iuacIVo0UkRoJLFbXMtw9MZONidENWuJuWzvMCLl81wmZnP0rjq0BCtAaJMcEI1wWA53ls/e95Ju5sqQHJ8VqsXJiMc6VNaDH2orvX7ur2FDIJpFIOMikHnndWohvn6VabHR/tY7vD3945Fn6+Pq7jk6fLRb9j58VW0fNZISqsW5KKlMRwTJqY5FpEae8wY9vXbJb+wOQxmDVtwoDy4XHsxHlUVDdBMogoQQDCdYFYumgqlNd6m9PnK1FtYRvAS1+V4aWvyoZ00rQzZ/Rbup+vAqmJwVAqpAjwVyFQo0KY1g8KuQxSqQTXv7WusROCIL6kdKXGiJmZsdCF+oN38BAASDgODp5Hd48VvRYbLBY7bHYHIsMDoFS4v2ZpWTXqOtjeZnJ6LJRK+bVFm04UlTV69W0BahkmjIvGzKw0t/NlFbUoaGVb4lMPuc+L2zvM+Pee04Nm69f5+InbXcK7eyw4f7F+RN30ayvHIzjIf3Sl91ps4ADotL6QSjjI5VJYbQ5cvtoGnhegVEih8VdBF+oPuUwy6PKsWuV8rEwqgV0Q0GnuQ3WdEbWNnWhq6YbV1t+TrLt7AnP9meIrTMuYHabG+LExruOGplZ8XNLiVWHk1puR+4c9WBp7FDv+/ih8fVTOBC6fzaqTfWTMvFhvMA4rfLyfHFMy+jP8NmMHPi2oHZH0u5dmjf6Ynl94FZeqTcPGhQWrsXx+MuKiNCi/IV4hlyA5XovuHitq6k24UGFAY4v4vF0bqEJIkPs6dUenGYUldWxhRgciOjLMNQwVnKlgYhZH+eGxNVNhtdkhk0lhau/G7qNlyK03u+cLNV34+tAp3LtqLhw8j9dyLzP3enhxCnNu975CZsy/MVdIDfdDQlyE6/hieZ1o3vH2/ZMGHcsFQYAgCEgccJ9RkW612j0SDgAGYy++K6rD/Onx4HkBlTXOVSY/tRz3LBuPVmM3ThTWwjjMXD8rg/2oRn0bPvqBnTKuvnOSW4KT80kRu3CydhYWz5sCQXBu7PA8j6T4Mcj90172Oc3Od242iK88qlRs0WUvyUT2kkxIpRI06Y1Y/peDTMyDd012O/5g1ykm5rl5cXh8/VJmE+nGBHewSvGjSb/i5bJrebUJs6bEYPmCFJi7+2Dps0Mb7IuSS0044kF3ppBLEKHTMOfzTopvmszKSu1PFosrBolJc5suSSSDr0KHhjjHyp4e8Yp55gK7IjkxrX/pt8ss3nvNndk/dauta8be6g4mZu2qWUyG/2Pi8dp7Q3On1zfvNFuuJX9K+PspcfRklUfCASAhKgCqG+bmfVYbfv0ZOyN4PTsVSqXCdfzujnwm5r11mfC5NkZfp6auGZv+lSf6/Iy0uGsVQ7w17ShtRWXV4AnYW1uPMeeeX5AAP7/+2cXn+9lW/mCaFuMG5CajgcctvafX5vXNr+9yWfrsOHS8EtUNnlUcjuMQHaFhVs0KTl8Ujc9eMtX1d129AbvKjSLvb8Xh40XgeQFSqQSG1g58dqhEdCNmfUYY0q9t2IQNWCplJG76Em8+vwpJ8ZH9yW5vH06dLRNtwWuW9b+npc+KV0W2ekODfXD4eNGgMx9nzgJkTU4ZUebulXQ/H4XXNw/wV8Hh4JFfWO2xcABQK6WIjmBXot7adpwtyOQgt2XXw/nimxbO3TDPdsQ2/3HtgCmqGhtu02Hb+WYmbt/VTux7YjvWpociRqeBwdiNAxcMoonZvHBftzX8s+crmCQPADbn12Jz/tC94V3xAZiUnjD63XtqcphXNx4bFwgftQLnSxtRetm7fCA0WA2Nn3tXXF3TxGTZzqXeVCiU/XPeb4uujrgwnp0bh8ZPnmSGgZyHFg497y5pweuHq/BBkV5UOABkz0mCWtW/wXPiVPmI33NhVrxHv5C5aem6UH/MnOT5FCE5LhgXK5qRf7bB65fKTGefk3tcvAWPS4p0/SSqrLzG67n59XH00MvL8fuNq0WXNMePjcF/Ns67qXE0MyPRtcFSW9+MvQUjr5zTp4z9/629T82Iwth4La7Wm9DeaYGlzw6Hg0dvn9217OjgBQQFqBATGYT9RysQM8bP4596OXgBIYEqpmu3WKzw9VFi0z3umxaB/j5ITox0zV37rDb8OTsNMvnwdZl3CAgN8UdmRiLi4yIgl0kHnQJJJBJkL52JH5Kj8fn+Qrz7TSUCFeLP0CilmJUahvEJOkRHhiA2WoeQYA1CgjRuy8g/m5uE+2Re/oZFcOZJA/cXRgKn1+uFoKAgELcGJpOJfgJ9K0LSSTpB0gmSTpB0gqQTJJ0g6QRJJ0g6QdIJkk6QdIKkEySdIOkESSdIOkknSDpB0gmSTpB0gqQTJJ0g6QRJJ0g6QdIJkk6QdIKkEySdIOkESSfpBEknSDpB0gmSTpB0gqQTJJ0g6QRJJ0g6QdIJkk6QdIKkE4MhA5z/14O4dfgfm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2033 <![CDATA[<div style="cursor: pointer" class="ba-we-love-subscribers-fab"> <div class="wrap"> <div class="img-fab img"></div> </div> </div>]]>
702 <![CDATA[<style> .heart{ background-color: white; height: 70px; width: 70px; position: absolute; top: 43%; left: 45%; transform: rotate(45deg); animation: beat 2s infinite; cursor: pointer; opacity: 0.1; } @keyframes beat{ 25%{ transform: scale(1.5); } 50%{ transform: rotate(45deg) scale(0.5); } 75%{ transform: rotate(90deg) scale(1.5); } 100%{ transform: rotate(45deg) scale(0.5); } } .heart-l,.heart-r{ background-color: white; height: 40px; width: 70px; position: relative; border-radius: 70px 70px 0 0; } .heart-l{ bottom: 38px; } .heart-r{ bottom: 25px; right: 53px; transform: rotate(-90deg); } </style>]]>
832 <![CDATA[<style> #mouse_over { opacity: 0; } #mouse_over:hover { opacity: 1; } </style>]]>
2040 <![CDATA[<style> @import url('https://fonts.googleapis.com/css?family=Roboto'); .ba-we-love-subscribers { width: 320px; height: 50px; background-color: #fff; border-radius: 15px; box-shadow: 0px 12px 45px rgba(0, 0, 0, .15); font-family: 'Roboto', sans-serif; text-align: center; margin: 0 0 10px 0; overflow: hidden; opacity: 0; } .ba-we-love-subscribers.open { height: 500px; opacity: 1; } .ba-we-love-subscribers.popup-ani { -webkit-transition: all .8s cubic-bezier(0.175, 0.885, 0.32, 1.275); transition: all .8s cubic-bezier(0.175, 0.885, 0.32, 1.275); } .ba-we-love-subscribers h1 { font-size: 20px; color: #757575; padding: 25px 0; margin: 0; font-weight:400; font-family: 'Roboto', sans-serif; } .ba-we-love-subscribers .love { width: 20px; height: 20px; background-position: 35px 84px; display: inline-block; margin: 0 6px; background-size: 62px; } .ba-we-love-subscribers .ba-logo { width: 65px; height: 25px; background-position: 0px; margin: 0 auto; opacity: .5; cursor: pointer; } .ba-we-love-subscribers .ba-logo:hover { opacity: 1; } .logo-ani { transition: 0.5s linear; -webkit-transition: 0.5s linear; } .ba-we-love-subscribers input { font-size: 14px; padding: 12px 15px; border-radius: 15px; border: 0; outline: none; margin: 8px 0; width: 100%; box-sizing: border-box; line-height: normal; /*Bootstrap Overide*/ font-family: sans-serif; /*Bootstrap Overide*/ } .ba-we-love-subscribers form { padding: 5px 30px 0; margin-bottom: 15px; } .ba-we-love-subscribers input[name="email"] { background-color: #eee; } .ba-we-love-subscribers input[name="submit"] { background-color: #00aeef; cursor: pointer; color: #fff; } .ba-we-love-subscribers input[name="submit"]:hover { background-color: #26baf1; } .ba-we-love-subscribers .img { /* background-image: url("https://4.bp.blogspot.com/-1J75Et4_5vc/WAYhWRVuMiI/AAAAAAAAArE/gwa-mdtq0NIqOrlVvpLAqdPTV4VAahMsQCPcB/s1600/barrel-we-love-subscribers-img.png"); --*/ } .ba-we-love-subscribers-fab { width: 65px; height: 65px; background-color: #1F73B7; border-radius: 30px; float: right; box-shadow: 0px 12px 45px rgba(0, 0, 0, .3); z-index: 5; position: relative; } .ba-we-love-subscribers-fab .img-fab { height: 30px; width: 30px; margin: 15px auto; background-image: url("images/chatbot.png"); background-position: -1px -53px; } .ba-we-love-subscribers-fab .wrap { transform: rotate(0deg); -webkit-transition: all .15s cubic-bezier(0.15, 0.87, 0.45, 1.23); transition: all .15s cubic-bezier(0.15, 0.87, 0.45, 1.23); } .ba-we-love-subscribers-fab .ani { transform: rotate(45deg); -webkit-transition: all .15s cubic-bezier(0.15, 0.87, 0.45, 1.23); transition: all .15s cubic-bezier(0.15, 0.87, 0.45, 1.23); } .ba-we-love-subscribers-fab .close { background-position: -2px 1px; transform: rotate(-45deg); float: none; /*Bootstrap Overide*/ opacity: 1; /*Bootstrap Overide*/ } .ba-we-love-subscribers-wrap { position: fixed; right: 25px; bottom: 25px; z-index: 1000; } .ba-settings { position: absolute; top: -25px; right: 0px; padding: 10px 20px; background-color: #555; border-radius: 5px; color: #fff; } </style>]]>
2196 <![CDATA[<style> .botaoacessibilidade { background: transparent; } /* ..................................................................................................... */ /* ALTO CONTRASTE */ .contrast, .contrast nav, .contrast div, .contrast li, .contrast ol, .contrast header, .contrast footer, .contrast section, .contrast main, .contrast aside, .contrast article { background: black !important; color: white !important; } .contrast h1, .contrast h2, .contrast h3, .contrast h4, .contrast h5, .contrast h6, .contrast p, .contrast label, .contrast strong, .contrast em, .contrast cite, .contrast q, .contrast i, .contrast b, .contrast u, .contrast span { color: white !important; } .contrast a { color: yellow !important; } .contrast .dropdown_list>li a, .sort_list>li a { background: #000; color: yellow !important; } .contrast button, .contrast input[type=button], .contrast input[type=reset], .contrast input[type=submit] { background: black !important; color: yellow !important; border: none !important; } .contrast input[type=text], .contrast input[type=password], .contrast input[type=url], .contrast input[type=search], .contrast input[type=email], .contrast input[type=tel], .contrast input[type=date], .contrast input[type=month], .contrast input[type=week], .contrast input[type=datetime], .contrast input[type=datetime-local], .contrast textarea, .contrast input[type=number] { background: black !important; border: 1px solid white !important; color: white !important; } .contrast img.on-contrast-force-gray { filter: grayscale(100%) contrast(120%); } .contrast img.on-contrast-force-white { filter: brightness(0) invert(1); } </style>]]>
189 <![CDATA[<a href="#" onclick="fonte('a');" class="tr_delay_hover default_t_color"> ;A+ ; Mais </a>]]>
190 <![CDATA[<a href="#" onclick="fonte('n');" class="tr_delay_hover default_t_color"> ;A ; Padrão </a>]]>
191 <![CDATA[<a href="#" onclick="fonte('d');" class="tr_delay_hover default_t_color"> ;A- ; Menos </a>]]>
192 <![CDATA[<a href="#altocontraste" id="altocontraste" accesskey="3" onclick="window.toggleContrast()" onkeydown="window.toggleContrast()" class="tr_delay_hover default_t_color"> ;◑ ; Contraste </a>]]>
612 <![CDATA[<button onclick="document.getElementById('busca').focus();" class="search_button button button_orange_hover" style="color: #383e44;" > <i class="fa fa-search"></i> </button>]]>
690 <![CDATA[<a onclick="demo.showNotification('dark', 'topRight', ':)', 'Total de Favoritos: ' + document.getElementById('total_favorito').innerHTML, '');" href="#"> <i class="fa fa fa-heart-o d_inline_m m_right_3"></i> <span id="total_favorito">0</span> </a>]]>
694 <![CDATA[<a onclick="demo.showNotification('dark', 'topRight', ':)', 'Total de Acessos: ' + document.getElementById('total_acesso').innerHTML, '');" href="#"> <i class="fa fa-eye d_inline_m m_right_3"></i> <span id="total_acesso">651</span> </a>]]>
821 <![CDATA[<a onclick="busca_lat_lng()"> <div class="heart"> <div class="heart-l"></div> <div class="heart-r"></div> </div> </a>]]>
754 <![CDATA[<script> function conta_favorito() { $.ajax({ type: "POST", url: "favorito_atualiza.php", async: true, data: { id_conteudo: 1982 }, dataType: 'html', success: function (data) { console.log('total_favorito'); console.log(data); document.getElementById('total_favorito').innerHTML = data; }, error: function (err) { console.log(err); } }); } function busca_lat_lng() { $lng = null; $lat = null; if (!('geolocation' in navigator)) { alert("Navegador não tem suporte API Geolocation"); } else { navigator.geolocation.getCurrentPosition(function (posicao) { $lat = posicao.coords.latitude; $lng = posicao.coords.longitude; $('#lat').val($lat); $('#lng').val($lng); sendform_favorito(); //favoritar.js }); } } conta_favorito(); //entrada carregando contagem </script>]]>
1866 <![CDATA[<script> $(function() { $('audio').audioPlayer(); }); </script>]]>
1872 <![CDATA[<script> /* var colors = [['#fa985d', '#ffffff']], circles = []; var child = document.getElementById('circles-4'); circles.push(Circles.create({ id: child.id, value: 8, radius: 19, width: 3, maxValue: 10, duration: 1000, text: function (value) { return value; }, colors: ['#fa985d', '#ffffff'] })); var child = document.getElementById('circles-5'); circles.push(Circles.create({ id: child.id, value: 7.7, radius: 19, width: 3, maxValue: 10, duration: 1000, text: function (value) { return value; }, colors: ['#fa985d', '#ffffff'] })); var child = document.getElementById('circles-6'); circles.push(Circles.create({ id: child.id, value: 9.2, radius: 19, width: 3, maxValue: 10, duration: 1000, text: function (value) { return value; }, colors: ['#fa985d', '#ffffff'] })); var child = document.getElementById('circles-1'); circles.push(Circles.create({ id: child.id, value: 6.5, radius: 19, width: 3, maxValue: 10, duration: 1000, text: function (value) { return value; }, colors: ['#fa985d', '#ffffff'] })); */ </script>]]>
1934 <![CDATA[<script> //galeria noticia_detalhe // flexslider-2 // The slider being synced must be initialized first $('#carousel').flexslider({ animation: "slide", controlNav: false, directionNav: false, animationLoop: false, slideshow: false, prevText: '', nextText: '', itemWidth: 100, asNavFor: '#slider' }); $('#slider').flexslider({ animation: "slide", controlNav: false, animationLoop: false, animationSpeed: 1000, prevText: '', nextText: '', slideshow: false, sync: "#carousel" }); </script>]]>
1978 <![CDATA[<script> function wrapper_container(cor) { $('#wrapper_container').css({ background: cor }); } function h_top_part(cor) { $('#h_top_part').css({ background: cor }); } function h_bot_part(cor) { $('#h_bot_part').css({ background: cor }); } function footer_middle_part(cor) { $('#footer_middle_part').css({ background: cor }); } function footer_bottom_part(cor) { $('#footer_bottom_part').css({ background: cor }); } </script>]]>
2013 <![CDATA[<script> new window.VLibras.Widget('https://vlibras.gov.br/app'); </script>]]>
2183 <![CDATA[<script> $(".ba-we-love-subscribers-fab").click(function () { $('.ba-we-love-subscribers-fab .wrap').toggleClass("ani"); $('.ba-we-love-subscribers').toggleClass("open"); $('.img-fab.img').toggleClass("close"); }); </script>]]>
2286 <![CDATA[<script> (function() { var Contrast = { storage: 'contrastState', cssClass: 'contrast', currentState: null, check: checkContrast, getState: getContrastState, setState: setContrastState, toogle: toogleContrast, updateView: updateViewContrast }; window.toggleContrast = function() { Contrast.toogle(); }; Contrast.check(); function checkContrast() { this.updateView(); } function getContrastState() { return localStorage.getItem(this.storage) === 'true'; } function setContrastState(state) { localStorage.setItem(this.storage, '' + state); this.currentState = state; this.updateView(); } function updateViewContrast() { var body = document.body; //var link_acess = document.getElementById("link_acess"); if (this.currentState === null) this.currentState = this.getState(); if (this.currentState) { //adriano mexi 10/11 body.classList.add(this.cssClass); // link_acess.style.display = "block"; // link_acess.style.padding = "7px 15px;"; // link_acess.style.background = "#f2f2f2"; // link_acess.style.color = "#212428;" } else { //adriano mexi body.classList.remove(this.cssClass); //link_acess.classList.remove("link_acess"); } } function toogleContrast() { this.setState(!this.currentState); } })(); function fonte(e) { var elemento = $(".acessibilidade"); var fonte = parseInt(elemento.css('font-size')); var body = $("body"); const fonteNormal = parseInt(body.css('font-size')); if (e == 'a') { fonte++; } if (e == 'd') { fonte--; } if (e == 'n') { fonte = fonteNormal; } elemento.css("fontSize", fonte); } </script>]]>