{"id":9934,"date":"2021-07-15T14:40:34","date_gmt":"2021-07-15T17:40:34","guid":{"rendered":"https:\/\/monsenhorpaulo.mg.gov.br\/site\/?page_id=9934"},"modified":"2021-07-15T15:02:47","modified_gmt":"2021-07-15T18:02:47","slug":"controladoria","status":"publish","type":"page","link":"https:\/\/monsenhorpaulo.mg.gov.br\/site\/controladoria\/","title":{"rendered":"Controladoria"},"content":{"rendered":"\n<style id=\"sp_tab_dynamic_style9933\">#sp-tabpro-wrapper_9933.sp-tab__lay-default .sp-tab__tab-content {width: 100%;}#sp-tabpro-wrapper_9933 .animated {-webkit-animation-duration: 500ms;animation-duration: 500ms;}#sp-wp-tabs-wrapper_9933 .sp-tab__nav {justify-content: start;}#sp-wp-tabs-wrapper_9933.sp-tab__lay-default.sp-tab__horizontal-bottom {display: flex;flex-direction: column-reverse;}#sp-wp-tabs-wrapper_9933.sp-tab__lay-default.sp-tab__horizontal-bottom > ul {border-top: 0px solid rgba(91,90,64,0.55);border-bottom: 0;margin-top: 0;}#sp-wp-tabs-wrapper_9933.sp-tab__lay-default.sp-tab__horizontal-bottom > ul > li .sp-tab__nav-link.sp-tab__active {border-color: transparent rgba(91,90,64,0.55)rgba(91,90,64,0.55);margin-top: -0px;}#sp-wp-tabs-wrapper_9933.sp-tab__lay-default.sp-tab__horizontal-bottom > ul > li .sp-tab__nav-link,#sp-wp-tabs-wrapper_9933.sp-tab__lay-default.sp-tab__horizontal-bottom > ul > li a,#sp-wp-tabs-wrapper_9933.sp-tab__lay-default.sp-tab__horizontal-bottom > ul > .sp-tab__nav-item {border-top: 0;border-top-left-radius: 0;border-top-right-radius: 0;border-bottom-left-radius: 5px;border-bottom-right-radius: 5px;}#sp-wp-tabs-wrapper_9933.sp-tab__lay-default.sp-tab__horizontal-bottom > ul {border-bottom: none;}#sp-wp-tabs-wrapper_9933.sp-tab__lay-default.sp-tab__horizontal-bottom .sp-tab__tab-content .sp-tab__tab-pane {border-top: 1px solid rgba(91,91,91,0.2);border-bottom: 0;}#sp-wp-tabs-wrapper_9933.sp-tab__lay-default .sp-tab__tab-content .sp-tab-content > ul,#sp-wp-tabs-wrapper_9933.sp-tab__lay-default .sp-tab__tab-content .sp-tab-content > ol {border-bottom: none;}#sp-wp-tabs-wrapper_9933 > .sp-tab__nav-tabs .sp-tab__nav-link.sp-tab__active .sp-tab__tab_title,#sp-wp-tabs-wrapper_9933.sp-tab__lay-default .sp-tab__nav-link > .sp-tab__card-header {color: #ffffff;}#sp-wp-tabs-wrapper_9933 > .sp-tab__nav-tabs > .sp-tab__nav-item.show .sp-tab__nav-link,#sp-wp-tabs-wrapper_9933 > .sp-tab__nav-tabs > .sp-tab__nav-item .sp-tab__nav-link.sp-tab__active,#sp-wp-tabs-wrapper_9933.sp-tab__lay-default .sp-tab__nav-link > .sp-tab__card-header {background-color: rgba(91,90,64,0.55);}#sp-wp-tabs-wrapper_9933 .sp-tab__nav-tabs .sp-tab__nav-item.show .sp-tab__nav-link,#sp-wp-tabs-wrapper_9933.sp-tab__lay-default ul li .sp-tab__nav-link.sp-tab__active {border-color: rgba(91,90,64,0.55)rgba(91,90,64,0.55) transparent;}#sp-wp-tabs-wrapper_9933.sp-tab__lay-default > ul > li > .sp-tab__nav-link,#sp-wp-tabs-wrapper_9933.sp-tab__lay-default > ul > li > a {cursor: pointer;border-color: rgba(91,90,64,0.55);padding-top: 10px;padding-right: 10px;padding-bottom: 10px;padding-left: 10px;}#sp-wp-tabs-wrapper_9933 > .sp-tab__nav-tabs .sp-tab__nav-link {border: 0px none rgba(91,90,64,0.55);height: 100%;}#sp-wp-tabs-wrapper_9933.sp-tab__lay-default > ul > li .sp-tab__nav-link,#sp-wp-tabs-wrapper_9933.sp-tab__lay-default > ul > li a,#sp-wp-tabs-wrapper_9933.sp-tab__lay-default > ul > .sp-tab__nav-item {border-top-left-radius: 5px;border-top-right-radius: 5px;}#sp-wp-tabs-wrapper_9933 .sp-tab__nav-tabs .sp-tab__nav-item {margin-bottom: -0px; }#sp-wp-tabs-wrapper_9933.sp-tab__lay-default > ul .sp-tab__nav-item,#sp-wp-tabs-wrapper_9933.sp-tab__lay-default .sp-tab__nav-link.collapsed > .sp-tab__card-header {background-color: #0066bf;}#sp-wp-tabs-wrapper_9933.sp-tab__lay-default > ul .sp-tab__nav-item {margin-right: 5px;margin-top: 5px;}#sp-wp-tabs-wrapper_9933.sp-tab__lay-default > ul .sp-tab__nav-item .sp-tab__nav-link:hover .sp-tab__tab_title,#sp-wp-tabs-wrapper_9933.sp-tab__lay-default > ul .sp-tab__nav-item a:hover .sp-tab__tab_title,#sp-wp-tabs-wrapper_9933.sp-tab__lay-default .sp-tab__nav-link.collapsed .sp-tab__card-header:hover {color: #000000;transition: .3s;}#sp-wp-tabs-wrapper_9933.sp-tab__lay-default > ul .sp-tab__nav-item:hover,#sp-wp-tabs-wrapper_9933.sp-tab__lay-default .sp-tab__nav-link.collapsed > .sp-tab__card-header:hover {background-color: rgba(191,191,191,0.69);}#sp-wp-tabs-wrapper_9933.sp-tab__lay-default > ul .sp-tab__nav-item:last-child {margin-right: 0;}#sp-wp-tabs-wrapper_9933.sp-tab__lay-default > .sp-tab__tab-content .sp-tab__tab-pane {border: 1px solid rgba(91,91,91,0.2);padding-top: 20px;padding-right: 20px;padding-bottom: 20px;padding-left: 20px;border-top: 0px;background-color: #ffffff;}#sp-wp-tabs-wrapper_9933.sp-tab__lay-default > ul {border-bottom: 1px solid rgba(91,91,91,0.2);}@media(max-width:480px) {#sp-wp-tabs-wrapper_9933.sp-tab__lay-default > ul li.sp-tab__nav-item {width: 100%;margin-right: 0px;}#sp-wp-tabs-wrapper_9933.sp-tab__lay-default > ul li.sp-tab__nav-item:last-child {margin-bottom: -1px;}}#poststuff h2.sp-tab__section_title_9933, h2.sp-tab__section_title_9933 ,.editor-styles-wrapper .wp-block h2.sp-tab__section_title_9933{margin-bottom: 5px !important;font-weight: 600;font-style: normal;font-size: 28px;line-height: 28px;letter-spacing: 0px;padding: 0;color: #ffffff;}#sp-wp-tabs-wrapper_9933.sp-tab__lay-default > ul .sp-tab__nav-item .sp-tab__tab_title,#sp-wp-tabs-wrapper_9933.sp-tab__lay-default span > .sp-tab__card-header {font-weight: 600;font-style: normal;font-size: 16px;line-height: 22px;letter-spacing: 0px;color: #ffffff;margin: 0px;}#sp-wp-tabs-wrapper_9933.sp-tab__lay-default > .sp-tab__tab-content .sp-tab__tab-pane {font-weight: 400;font-style: normal;font-size: 16px;line-height: 24px;letter-spacing: 0px;color: rgba(1,2,2,0.76);}#sp-wp-tabs-wrapper_9933.sp-tab__lay-default > .sp-tab__tab-content .sp-tab__tab-pane ul li a, #sp-wp-tabs-wrapper_9933.sp-tab__lay-default .sp-tab__tab-content .sp-tab__tab-pane ol li a {color: rgba(1,2,2,0.76);}<\/style>\t<h2 class=\"sp-tab__section_title_9933\"> Controladoria<\/h2>\n\t\t\t<div id=\"sp-wp-tabs-wrapper_9933\" class=\"sp-tab__lay-default\" data-preloader=\"1\" data-activemode=\"tabs-activator-event-click\">\n\t\t\t<div class=\"sp-tab__preloader\">\n\t\t<div class=\"sp-tab__spinner\">\n\t\t\t<div class=\"rect1\"><\/div>\n\t\t\t<div class=\"rect2\"><\/div>\n\t\t\t<div class=\"rect3\"><\/div>\n\t\t\t<div class=\"rect4\"><\/div>\n\t\t\t<div class=\"rect5\"><\/div>\n\t\t<\/div>\n\t<\/div>\n\t<ul class=\"sp-tab__nav sp-tab__nav-tabs\" id=\"sp-tab__ul\" role=\"tablist\">\n\t\t\t\t<li class=\"sp-tab__nav-item\" role=\"tab\">\n\t\t\t\t<span class=\"sp-tab__nav-link sp-tab__active\" data-sptoggle=\"tab\" for=\"#tab-99331\" role=\"tab\" aria-controls=tab-99331 aria-selected=true tabindex=0>\n\t\t\t\t\t<span class=\"tab_title_area\"><H5 class=\"sp-tab__tab_title\">Controladoria<\/H5><\/span>\n\t\t<\/span>\n\t\t\t<\/li>\n\t\t\t\t\t\t<li class=\"sp-tab__nav-item\" role=\"tab\">\n\t\t\t\t<span class=\"sp-tab__nav-link\" data-sptoggle=\"tab\" for=\"#tab-99332\" role=\"tab\" aria-controls=tab-99332 aria-selected=true tabindex=0>\n\t\t\t\t\t<span class=\"tab_title_area\"><H5 class=\"sp-tab__tab_title\">Legisla\u00e7\u00e3o<\/H5><\/span>\n\t\t<\/span>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<div class=\"sp-tab__tab-content\">\n\t\t\t\t<div id=\"tab-99331\" class=\"sp-tab__tab-pane sp-tab__show sp-tab__active\" role=\"tabpanel\">\n\t\t\t\t\t<div class=\"sp-tab-content animated fadeIn\"><p align=\"justify\">Uma das fun\u00e7\u00f5es atribu\u00eddas aos respons\u00e1veis pelo Controle Interno \u00e9 a de apoiar o Controle Externo no exerc\u00edcio de sua miss\u00e3o institucional, dando ci\u00eancia ao Tribunal de Contas de qualquer irregularidade ou ilegalidade observada na gest\u00e3o dos recursos p\u00fablicos, sob pena de\u00a0 responsabilidade solid\u00e1ria. Prev\u00ea que a fiscaliza\u00e7\u00e3o cont\u00e1bil, financeira, or\u00e7ament\u00e1ria, operacional e patrimonial dos poderes\/\u00f3rg\u00e3os e de todas as entidades da administra\u00e7\u00e3o direta e indireta, quanto aos aspectos de legalidade, legitimidade e economicidade, assim como a aplica\u00e7\u00e3o das subven\u00e7\u00f5es e ren\u00fancia de receitas, ser\u00e1 exercida pelo Poder Legislativo Municipal, mediante controle externo, e pelos sistemas de controle interno que, de forma integrada, ser\u00e3o mantidos pelo pr\u00f3prio poder e a entidade envolvida. A Lei de Responsabilidade Fiscal n. 101\/2000, prev\u00ea a obrigatoriedade da participa\u00e7\u00e3o do respons\u00e1vel pelo controle interno nos relat\u00f3rios de gest\u00e3o fiscal (controles de limites de despesas, empenhos e d\u00edvidas). Com a efetiva implementa\u00e7\u00e3o do controle interno, a Administra\u00e7\u00e3o P\u00fablica garante \u00e0 sociedade instrumentos de transpar\u00eancia na gest\u00e3o dos recursos p\u00fablicos, sintonizado com o princ\u00edpio de maior acompanhamento por parte dos gestores, cumprindo com os ditames de uma gest\u00e3o fiscal respons\u00e1vel em atendimento \u00e0s exig\u00eancias da Lei de Responsabilidade Fiscal, bem como garantindo o cumprimento da atribui\u00e7\u00e3o constitucional determinada ao Controle Interno de apoiar o Controle Externo no exerc\u00edcio de sua miss\u00e3o institucional.<\/p>\n<p align=\"justify\">Texto extra\u00eddo da Cartilha de Orienta\u00e7\u00f5es sobre Controle Interno, elabora pelo Tribunal de Contas do Estado de Minas Gerais -TCE\/MG, podendo ser consultada em sua \u00edntegra no link:<\/p>\n<p><a href=\"https:\/\/www.tce.mg.gov.br\/img_site\/Cartilha_Controle%20Interno.pdf\"><span style=\"color: #3366ff;\">https:\/\/www.tce.mg.gov.br\/img_site\/Cartilha_Controle%20Interno.pdf<\/span><\/a><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div id=\"tab-99332\" class=\"sp-tab__tab-pane \" role=\"tabpanel\">\n\t\t\t\t\t<div class=\"sp-tab-content animated fadeIn\"><h4><span style=\"color: #000000;\">Legisla\u00e7\u00e3o Estadual e Federal<\/span><\/h4>\n<p>No \u00e2mbito do Tribunal de Contas encontra-se a seguinte normatiza\u00e7\u00e3o afeta ao controle interno:<\/p>\n<p><strong>Constitui\u00e7\u00e3o Federal:<\/strong>\u00a0<a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/constituicao\/constituicaocompilado.htm\"><span style=\"color: #3366ff;\">http:\/\/www.planalto.gov.br\/ccivil_03\/constituicao\/constituicaocompilado.htm<\/span><\/a><\/p>\n<p><strong>Lei Federal n\u00ba 4.320\/64:<\/strong>\u00a0<a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4320.htm\"><span style=\"color: #3366ff;\">http:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4320.htm<\/span><\/a><\/p>\n<p><strong>Lei Federal n\u00ba 101\/2000:<\/strong>\u00a0<a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/leis\/LCP\/Lcp101.htm\"><span style=\"color: #3366ff;\">http:\/\/www.planalto.gov.br\/ccivil_03\/leis\/LCP\/Lcp101.htm<\/span><\/a><\/p>\n<p><strong>Lei Complementar n\u00ba 102 de 17\/01\/08:<\/strong><a href=\"http:\/\/www.tce.mg.gov.br\/IMG\/Legislacao\/Lei%20Orgnica%20do%20TCEMG_3.pdf\">\u00a0<span style=\"color: #3366ff;\">http:\/\/www.tce.mg.gov.br\/IMG\/Legislacao\/Lei%20Orgnica%20do%20TCEMG_3.pdf<\/span><\/a><\/p>\n<p><strong>Constitui\u00e7\u00e3o Estadual:\u00a0<\/strong><a href=\"https:\/\/www.almg.gov.br\/export\/sites\/default\/consulte\/legislacao\/Downloads\/pdfs\/ConstituicaoEstadual.pdf\"><span style=\"color: #3366ff;\">https:\/\/www.almg.gov.br\/export\/sites\/default\/consulte\/legislacao\/Downloads\/pdfs\/ConstituicaoEstadual.pdf<\/span><\/a><\/p>\n<p><strong>RESOLU\u00c7\u00c3O N\u00ba 12\/2008:<\/strong>\u00a0- Institui o Regimento Interno do Tribunal de Contas do Estado de Minas Gerais:\u00a0<a href=\"http:\/\/tclegis.tce.mg.gov.br\/Home\/Detalhe\/978636\"><span style=\"color: #3366ff;\">http:\/\/tclegis.tce.mg.gov.br\/Home\/Detalhe\/978636<\/span><\/a><\/p>\n<p><strong>INSTRU\u00c7\u00c3O NORMATIVA N\u00ba 13\/2008:<\/strong>\u00a0<a href=\"http:\/\/tclegis.tce.mg.gov.br\/Home\/Detalhe\/978166\"><span style=\"color: #3366ff;\">http:\/\/tclegis.tce.mg.gov.br\/Home\/Detalhe\/978166<\/span><\/a><\/p>\n<p><strong>INSTRU\u00c7\u00c3O NORMATIVA N\u00ba 14\/2011:<\/strong>\u00a0<a href=\"http:\/\/tclegis.tce.mg.gov.br\/Home\/Detalhe\/978428\"><span style=\"color: #3366ff;\">http:\/\/tclegis.tce.mg.gov.br\/Home\/Detalhe\/978428<\/span><\/a><\/p>\n<p><strong>DECIS\u00c3O NORMATIVA N\u00ba 02\/2016:<\/strong>\u00a0<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"http:\/\/tclegis.tce.mg.gov.br\/Home\/Detalhe\/1138501\">http:\/\/tclegis.tce.mg.gov.br\/Home\/Detalhe\/1138501<\/a><\/span><\/p>\n<p><strong>LEI MUNICIPAL N\u00ba 1.144\/2000:<\/strong>\u00a0<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/monsenhorpaulo.mg.gov.br\/site\/wp-content\/uploads\/2021\/07\/SISTEMA-DE-CONTRELE-INTERNO.pdf\">Projeto de Lei 14\/2000<\/a><\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-9934","page","type-page","status-publish",""],"_links":{"self":[{"href":"https:\/\/monsenhorpaulo.mg.gov.br\/site\/wp-json\/wp\/v2\/pages\/9934","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/monsenhorpaulo.mg.gov.br\/site\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/monsenhorpaulo.mg.gov.br\/site\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/monsenhorpaulo.mg.gov.br\/site\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/monsenhorpaulo.mg.gov.br\/site\/wp-json\/wp\/v2\/comments?post=9934"}],"version-history":[{"count":1,"href":"https:\/\/monsenhorpaulo.mg.gov.br\/site\/wp-json\/wp\/v2\/pages\/9934\/revisions"}],"predecessor-version":[{"id":9935,"href":"https:\/\/monsenhorpaulo.mg.gov.br\/site\/wp-json\/wp\/v2\/pages\/9934\/revisions\/9935"}],"wp:attachment":[{"href":"https:\/\/monsenhorpaulo.mg.gov.br\/site\/wp-json\/wp\/v2\/media?parent=9934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}