{"id":4015,"date":"2018-11-14T11:59:14","date_gmt":"2018-11-14T13:59:14","guid":{"rendered":"https:\/\/ipmu.com.br\/site\/?p=4015"},"modified":"2018-11-14T14:38:30","modified_gmt":"2018-11-14T16:38:30","slug":"representes-do-ipmu-participam-do-39o-congresso-da-acopesp","status":"publish","type":"post","link":"https:\/\/ipmu.com.br\/site\/representes-do-ipmu-participam-do-39o-congresso-da-acopesp\/","title":{"rendered":"Representes do IPMU participam do 39\u00ba  CONGRESSO DA ACOPESP"},"content":{"rendered":"<p>Entre os dias 06 a 09\/11\/2018, representes do<strong><span style=\"color: #0000ff;\"> Instituto de Previd\u00eancia Municipal de Ubatuba &#8211; IPMU<\/span><\/strong> participaram do 39\u00ba CONGRESSO DA ACOPESP &#8211; ASSOCIA\u00c7\u00c3O DOS CONTABILISTAS E OR\u00c7AMENTISTAS P\u00daBLICOS DO ESTADO DE S\u00c3O PAULO, realizado no Teatro Municipal de Ubatuba, entre os dias 06 \u00e0 09 de novembro de 2018.<\/p>\n<ul>\n<li>Fernando (Diretor Financeiro)<\/li>\n<li>Sirleide (Presidente)<\/li>\n<li>Wellington (Contador)<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<p>O encontro reuniu contabilistas e or\u00e7amentistas p\u00fablicos do estado.<br \/>\nO prefeito D\u00e9lcio Sato e o vice-prefeito Jurandir de Oliveira Veloso \u201cPel\u00e9\u201d estiveram presentes na ter\u00e7a-feira, 6, na abertura oficial do 39\u00ba Congresso da Acopesp.<\/p>\n<p>O encontro reuniu cerca de 200 pessoas, entre prefeitos, vereadores, servidores p\u00fablicos e representantes da sociedade civil, debatendo\u00a0temas como or\u00e7amento municipal e contabilidade p\u00fablica<\/p>\n<p>Organizado em parceria com o Tribunal de Contas do Estado de S\u00e3o Paulo, o evento \u00e9 um dos mais importantes do pa\u00eds nos temas ligados \u00e0s administra\u00e7\u00f5es municipais. O congresso contou com palestras de membros do Tribunal e de outros especialistas em gest\u00e3o p\u00fablica.<\/p>\n<p>No evento foram ministradas palestras relacionadas a or\u00e7amento municipal, contabilidade p\u00fablica, controle interno, fiscaliza\u00e7\u00e3o do Tribunal de Contas e do Minist\u00e9rio P\u00fablico, atua\u00e7\u00e3o das c\u00e2maras municipais, improbidade administrativa, licita\u00e7\u00e3o, arquivamento de documentos oficiais, governan\u00e7a p\u00fablica eficiente e efetiva, regime pr\u00f3prio de previd\u00eancia, \u00edndices de efetividade em gest\u00e3o municipal, repasses ao terceiro setor, sistema AUDESP (TCESP) e v\u00e1rios outros.<\/p>\n<p><strong>Programa\u00e7\u00e3o<\/strong><\/p>\n<p><strong>1\u00ba Dia &#8211; 06 de novembro <\/strong><\/p>\n<p>14:00 &#8211; 14:30<\/p>\n<p>Abertura oficial com autoridades<\/p>\n<p>14:30 &#8211; 17:00<\/p>\n<p>\u201cDESAFIOS DA SA\u00daDE P\u00daBLICA E TERCEIRO SETOR\u201d Palestrante: Dra. Renata Constante Cestari &#8211; Procuradora de Contas do TCE-SP, ex-Procuradora de Contas do TCE &#8211; Amap\u00e1, ex- Procuradora Municipal de An\u00e1polis, Especialista em Direito Processual Civil pela Universidade Federal de Goi\u00e1s, Professora Universit\u00e1ria de Direito \u201cA PARCERIA TCE E ARQUIVO P\u00daBLICO DO ESTADO NAS \u00c1REAS DE GEST\u00c3O DOCUMENTAL E TRANSPAR\u00caNCIA. IMPACTOS EM \u00c2MBITO MUNICIPAL\u201d Palestrante: Dr. Igor Blumer Marangone &#8211; Diretor T\u00e9cnico do Centro de Assist\u00eancia aos Munic\u00edpios do Arquivo P\u00fablico do Estado de S\u00e3o Paulo .<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>2\u00ba Dia &#8211; 07 de novembro <\/strong><\/p>\n<p>09:00 &#8211; 10:10<\/p>\n<p>\u201cMETAS FISCAIS E ENDIVIDAMENTO P\u00daBLICO\u201d Palestrante: Dr. Ricardo Rocha de Azevedo &#8211; Professor na FACIC, Universidade Federal de Uberl\u00e2ndia. Doutor e mestre em Controladoria e Contabilidade pela FEARP-USP. P\u00f3s-graduado em Gerente de Cidades pela FAAP. Graduado em Ci\u00eancias Cont\u00e1beis e Sistemas Informatizados. Experi\u00eancia de mais de 15 anos como consultor de contabilidade p\u00fablica com foco em munic\u00edpios. Instrutor de cursos e oficinas pelo CFC, STN e CRC-SP. Ex-contador da auditoria interna da Prefeitura Municipal de Ribeir\u00e3o Preto.<\/p>\n<p>10:30 &#8211; 11:40<\/p>\n<p>GEST\u00c3O DO PATRIM\u00d4NIO E CUSTOS CONT\u00c1BEIS\u201d Palestrante: Prof. C\u00e9zar Volnei Mauss &#8211; Contador, Especialista em Gest\u00e3o e Controle da Administra\u00e7\u00e3o P\u00fablica, Mestre em Contabilidade e Auditoria, Autor e Co-autor de v\u00e1rios livros e artigos sobre contabilidade de custos<\/p>\n<p>11:40 &#8211; 12:00<\/p>\n<p>\u201cDEBATES COM OS PALESTRANTES SOBRE A CONTABILIDADE APLICADA AO SETOR P\u00daBLICO \u2013 CASP\u201d<\/p>\n<p>14:00 &#8211; 15-10<\/p>\n<p>\u201cE-SOCIAL PARA \u00d3RG\u00c3OS P\u00daBLICOS\u201d Palestrante: Dr. R\u00f4mulo Borges Ara\u00fajo &#8211; Servidor do Tribunal Regional do Trabalho da 2\u00aa Regi\u00e3o (S\u00e3o Paulo) e Membro do Grupo T\u00e9cnico de Trabalho do E-Social.<\/p>\n<p>15:30 &#8211; 17:00<\/p>\n<p>\u201cOS PONTOS DE ATEN\u00c7\u00c3O DO SISTEMA AUDESP E RESPOSTAS \u00c0S QUEST\u00d5ES MAIS FREQUENTES\u201d Palestrante: Dr. C\u00e9sar Schneider &#8211; Administrador e Especialista em Controladoria e Gest\u00e3o P\u00fablica. Servidor do Tribunal de Contas do Estado de S\u00e3o Paulo desde 2007, atualmente na Chefia da Se\u00e7\u00e3o Operacional da Divis\u00e3o AUDESP. Participou do desenvolvimento de ferramentos de neg\u00f3cios (Business Inteligence). Ministrou cursos e palestras relacionados \u00e0 fiscaliza\u00e7\u00e3o e auditoria governamental. Coautor do livro Manual de Contabilidade P\u00fablica pela IOB\/Sage.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>3\u00ba Dia &#8211; 08 de novembro <\/strong><\/p>\n<p>09:00 &#8211; 10:40<\/p>\n<p>\u201cTERCEIRO SETOR \u2013 OS PRINCIPAIS ELEMENTOS DE GOVERNAN\u00c7A E AS D\u00daVIDAS MAIS FREQUENTES\u201d Palestrantes: Dra. Edneia de F\u00e1tima Marques e Dra. Sonia Regina Rocco &#8211; Diretoras T\u00e9cnicas de Divis\u00e3o \u2013 Diretorias Espec\u00edficas de Fiscaliza\u00e7\u00e3o dos Repasses ao Terceiro Setor &#8211; Tribunal de Contas do Estado de S\u00e3o Paulo<\/p>\n<p>11:00 &#8211; 12:00<\/p>\n<p>\u201cDEFESA ADMINISTRATIVA EM TRIBUNAIS DE CONTAS &#8211; OS PRINCIPAIS APONTAMENTOS EM PREFEITURAS E C\u00c2MARAS MUNICIPAIS\u201d Palestrante: Dr. Ivan Barbosa Rigolin &#8211; Advogado Militante na \u00c1rea de Direito P\u00fablico, Consultor e Assessor Jur\u00eddico de Prefeituras, C\u00e2maras Municipais e outros \u00f3rg\u00e3os p\u00fablicos, autor de onze livros sobre temas de direito administrativo e constitucional, e de centenas de artigos publicados em revistas jur\u00eddicas.<\/p>\n<p>14:00 &#8211; 15:40<\/p>\n<p>\u201cSISTEMA DE CONTROLE INTERNO &#8211; OUVIDORIAS E A NOVA LEI DE USU\u00c1RIOS DOS SERVI\u00c7OS P\u00daBLICOS (LEI N\u00ba 13.460\/17)\u201d Palestrante: Dra. Maria Lumena Balaben Sampaio -Ouvidora Geral do Munic\u00edpio de S\u00e3o Paulo, Advogada pela PUC &#8211; S\u00e3o Paulo, Especialista em Gest\u00e3o P\u00fablica, Diversidade e Inclus\u00e3o Social \u2013 Universidade S\u00e3o Francisco ; Ouvidora Certificada pela UNICAMP, Mediadora de Conflitos &#8211; Certificada pela USF, Docente da ABO Nacional- Associa\u00e7\u00e3o Brasileira de Ouvidores e Ombudsman. \u201cSISTEMA DE CONTROLE INTERNO E A IMPLANTA\u00c7\u00c3O EM C\u00c2MARAS MUNICIPAIS\u201d Palestrante: Dr. Paulo Massaru Uesugi Sugiura &#8211; Diretor T\u00e9cnico de Divis\u00e3o lotado na Assessoria da Secretaria-Diretoria Geral do Tribunal de Contas do Estado de S\u00e3o Paulo. Autor do livro \u201cOr\u00e7amento P\u00fablico \u2013 uma vis\u00e3o transparente\u201d, editado pela IOB Folhamatic Ebs.<\/p>\n<p>16:00 &#8211; 17:00 \u2013<\/p>\n<p>\u201cA RESPONSABILIDADE DOS MUNIC\u00cdPIOS COM OS OBJETIVOS DE DESENVOLVIMENTO SUSTENT\u00c1VEL &#8211; ODS\u201d Palestrante: Dr. Sidney Estanislau Beraldo &#8211; Conselheiro do Tribunal de Contas do Estado de S\u00e3o Paulo. Graduado em Administra\u00e7\u00e3o de Empresas pela Funda\u00e7\u00e3o de Ensino Oct\u00e1vio Bastos, de S\u00e3o Jo\u00e3o da Boa Vista. P\u00f3s-graduado em Gest\u00e3o Empresarial pelo Instituto Nacional de P\u00f3s Gradua\u00e7\u00e3o (INPG), de S\u00e3o Paulo. Graduado em Ci\u00eancias Biol\u00f3gicas pela PUC-Campinas.<\/p>\n<p>\u201cD\u00daVIDAS MAIS FREQUENTES NA ADMINISTRA\u00c7\u00c3O P\u00daBLICA\u201d Palestrante: Dra. Claudine Correa Leite Bottesi -Agente da Fiscaliza\u00e7\u00e3o desde 2006, Assessora T\u00e9cnico-Procuradora desde 2010 e Substituta do Secret\u00e1rio-Diretor Geral.<\/p>\n<p><a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181106_144804.jpg?ssl=1\" data-rel=\"gallery-image-0\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-4019\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181106_144804.jpg?resize=300%2C169&#038;ssl=1\" alt=\"20181106_144804\" width=\"300\" height=\"169\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181106_144804.jpg?resize=300%2C169&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181106_144804.jpg?resize=1024%2C576&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181106_144804.jpg?resize=1280%2C720&amp;ssl=1 1280w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181106_144804.jpg?w=2400&amp;ssl=1 2400w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181106_144804.jpg?w=3600&amp;ssl=1 3600w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181106_144810.jpg?ssl=1\" data-rel=\"gallery-image-1\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-4020\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181106_144810.jpg?resize=300%2C169&#038;ssl=1\" alt=\"20181106_144810\" width=\"300\" height=\"169\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181106_144810.jpg?resize=300%2C169&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181106_144810.jpg?resize=1024%2C576&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181106_144810.jpg?resize=1280%2C720&amp;ssl=1 1280w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181106_144810.jpg?w=2400&amp;ssl=1 2400w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181106_144810.jpg?w=3600&amp;ssl=1 3600w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181106_145745.jpg?ssl=1\" data-rel=\"gallery-image-2\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-4021\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181106_145745.jpg?resize=300%2C169&#038;ssl=1\" alt=\"20181106_145745\" width=\"300\" height=\"169\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181106_145745.jpg?resize=300%2C169&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181106_145745.jpg?resize=1024%2C576&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181106_145745.jpg?resize=1280%2C720&amp;ssl=1 1280w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181106_145745.jpg?w=2400&amp;ssl=1 2400w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181106_145745.jpg?w=3600&amp;ssl=1 3600w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> \u00a0<a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181107_110958.jpg?ssl=1\" data-rel=\"gallery-image-3\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-4023\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181107_110958.jpg?resize=300%2C169&#038;ssl=1\" alt=\"20181107_110958\" width=\"300\" height=\"169\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181107_110958.jpg?resize=300%2C169&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181107_110958.jpg?resize=1024%2C576&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181107_110958.jpg?resize=1280%2C720&amp;ssl=1 1280w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181107_110958.jpg?w=2400&amp;ssl=1 2400w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181107_110958.jpg?w=3600&amp;ssl=1 3600w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181108_142858.jpg?ssl=1\" data-rel=\"gallery-image-4\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-4024\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181108_142858.jpg?resize=300%2C169&#038;ssl=1\" alt=\"20181108_142858\" width=\"300\" height=\"169\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181108_142858.jpg?resize=300%2C169&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181108_142858.jpg?resize=1024%2C576&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181108_142858.jpg?resize=1280%2C720&amp;ssl=1 1280w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181108_142858.jpg?w=2400&amp;ssl=1 2400w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/20181108_142858.jpg?w=3600&amp;ssl=1 3600w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0025.jpg?ssl=1\" data-rel=\"gallery-image-5\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-4025\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0025.jpg?resize=300%2C225&#038;ssl=1\" alt=\"IMG-20181106-WA0025\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0025.jpg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0025.jpg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0025.jpg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0025.jpg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0025.jpg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0025.jpg?w=1280&amp;ssl=1 1280w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0027.jpg?ssl=1\" data-rel=\"gallery-image-6\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-4026\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0027.jpg?resize=300%2C225&#038;ssl=1\" alt=\"IMG-20181106-WA0027\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0027.jpg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0027.jpg?resize=1024%2C767&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0027.jpg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0027.jpg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0027.jpg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0027.jpg?w=1280&amp;ssl=1 1280w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0034.jpg?ssl=1\" data-rel=\"gallery-image-7\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-4027\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0034.jpg?resize=300%2C225&#038;ssl=1\" alt=\"IMG-20181106-WA0034\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0034.jpg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0034.jpg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0034.jpg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0034.jpg?resize=600%2C450&amp;ssl=1 600w, 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src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0049.jpg?resize=300%2C225&#038;ssl=1\" alt=\"IMG-20181106-WA0049\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0049.jpg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0049.jpg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0049.jpg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0049.jpg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0049.jpg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181106-WA0049.jpg?w=1280&amp;ssl=1 1280w\" sizes=\"auto, (max-width: 300px) 100vw, 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alt=\"IMG-20181107-WA0029\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0029.jpg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0029.jpg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0029.jpg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0029.jpg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0029.jpg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0029.jpg?w=1280&amp;ssl=1 1280w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0040.jpg?ssl=1\" data-rel=\"gallery-image-20\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-4041\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0040.jpg?resize=300%2C225&#038;ssl=1\" alt=\"IMG-20181107-WA0040\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0040.jpg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0040.jpg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0040.jpg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0040.jpg?resize=600%2C450&amp;ssl=1 600w, 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src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0045.jpg?resize=300%2C225&#038;ssl=1\" alt=\"IMG-20181107-WA0045\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0045.jpg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0045.jpg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0045.jpg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0045.jpg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0045.jpg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0045.jpg?w=1280&amp;ssl=1 1280w\" sizes=\"auto, (max-width: 300px) 100vw, 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srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0047.jpg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0047.jpg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0047.jpg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0047.jpg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0047.jpg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0047.jpg?w=1280&amp;ssl=1 1280w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0051.jpg?ssl=1\" data-rel=\"gallery-image-25\" data-rl_title=\"\" 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alt=\"IMG-20181107-WA0058\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0058.jpg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0058.jpg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0058.jpg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0058.jpg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0058.jpg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0058.jpg?w=1280&amp;ssl=1 1280w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0107.jpg?ssl=1\" data-rel=\"gallery-image-28\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-4050\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0107.jpg?resize=300%2C136&#038;ssl=1\" alt=\"IMG-20181107-WA0107\" width=\"300\" height=\"136\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0107.jpg?resize=300%2C136&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0107.jpg?resize=1024%2C466&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0107.jpg?w=1280&amp;ssl=1 1280w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0108.jpg?ssl=1\" data-rel=\"gallery-image-29\" data-rl_title=\"\" 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alt=\"IMG-20181107-WA0123\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0123.jpg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0123.jpg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0123.jpg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0123.jpg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0123.jpg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181107-WA0123.jpg?w=1280&amp;ssl=1 1280w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181108-WA00671.jpg?ssl=1\" data-rel=\"gallery-image-33\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-4055\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181108-WA00671.jpg?resize=300%2C226&#038;ssl=1\" alt=\"IMG-20181108-WA0067\" width=\"300\" height=\"226\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181108-WA00671.jpg?resize=300%2C226&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181108-WA00671.jpg?resize=1024%2C773&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181108-WA00671.jpg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181108-WA00671.jpg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181108-WA00671.jpg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2018\/11\/IMG-20181108-WA00671.jpg?w=1280&amp;ssl=1 1280w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Entre os dias 06 a 09\/11\/2018, representes do Instituto de Previd\u00eancia Municipal de Ubatuba &#8211; IPMU participaram do 39\u00ba CONGRESSO DA ACOPESP &#8211; ASSOCIA\u00c7\u00c3O DOS CONTABILISTAS E OR\u00c7AMENTISTAS P\u00daBLICOS DO ESTADO DE S\u00c3O PAULO, realizado no Teatro Municipal de Ubatuba, entre os dias 06 \u00e0 09 de novembro de 2018. 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