{"id":13910,"date":"2020-07-07T11:31:20","date_gmt":"2020-07-07T14:31:20","guid":{"rendered":"https:\/\/ipmu.com.br\/site\/?p=13910"},"modified":"2020-07-07T11:53:56","modified_gmt":"2020-07-07T14:53:56","slug":"curso-on-line-apeprem-abc-prev","status":"publish","type":"post","link":"https:\/\/ipmu.com.br\/site\/curso-on-line-apeprem-abc-prev\/","title":{"rendered":"Curso on-line Apeprem \/ABCPREV"},"content":{"rendered":"<p>Membros da Diretoria Executiva e do Conselho Fiscal do<span style=\"color: #0000ff;\"><strong> Instituto de Previd\u00eancia Municipal de Ubatuba &#8211; IPMU<\/strong><\/span>, participaram do curso on-line realizado pela APEPREM em parceria com a ABCPREV:<\/p>\n<p>Data: 07\/07\/2020<\/p>\n<p>Tema:<\/p>\n<ul>\n<li>Lei 13.846\/19<\/li>\n<li>Portaria 9.907\/20 \u2013 Responsabilidade dos Gestores, Conselheiros e Membros do Comit\u00ea de Investimentos<\/li>\n<li>Exig\u00eancias de altera\u00e7\u00e3o na estrutura administrativa, segundo o Pr\u00f3-Gest\u00e3o<\/li>\n<li>\n<table class=\"wrapper-table\" style=\"font-size: 14px; font-family: Arial, 'Helvetica Neue', Helvetica, sans-serif; border-collapse: collapse; background-repeat: no-repeat; color: #444; line-height: 1.5; background-color: #eee;\" border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"5\" bgcolor=\"#eeeeee\">\n<tbody>\n<tr style=\"border-color: transparent;\">\n<td style=\"border-collapse: collapse; border-color: transparent;\" align=\"center\">\n<table id=\"bodyTable\" style=\"font-size: 14px; font-family: Arial, 'Helvetica Neue', Helvetica, sans-serif; border-collapse: collapse; color: #444; line-height: 1.5;\" border=\"0\" width=\"600\" cellspacing=\"0\" cellpadding=\"0\" bgcolor=\"#ffffff\">\n<tbody>\n<tr style=\"border-color: transparent;\">\n<td style=\"border-collapse: collapse; border-color: transparent;\">\n<table style=\"font-size: 14px; font-family: Arial, 'Helvetica Neue', Helvetica, sans-serif; width: 100%; border-collapse: collapse; color: #444; line-height: 1.5;\" border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"border-color: transparent;\">\n<th class=\"tc\" style=\"vertical-align: top; font-weight: 400; text-align: left; border-color: transparent;\" align=\"left\" valign=\"top\" width=\"600\"><\/th>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n<\/ul>\n<p>Facilitadores: Douglas Figueiredo e Thiago Fonseca Gon\u00e7alves<\/p>\n<p><a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-01-at-11.18.52.jpeg?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-13911\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-01-at-11.18.52.jpeg?resize=300%2C169&#038;ssl=1\" alt=\"WhatsApp Image 2020-07-01 at 11.18.52\" width=\"300\" height=\"169\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-01-at-11.18.52.jpeg?resize=300%2C169&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-01-at-11.18.52.jpeg?resize=1024%2C575&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-01-at-11.18.52.jpeg?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\/2020\/07\/WhatsApp-Image-2020-07-07-at-09.37.10.jpeg?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-13937\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-09.37.10.jpeg?resize=300%2C169&#038;ssl=1\" alt=\"WhatsApp Image 2020-07-07 at 09.37.10\" width=\"300\" height=\"169\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-09.37.10.jpeg?resize=300%2C169&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-09.37.10.jpeg?resize=1024%2C576&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-09.37.10.jpeg?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\/2020\/07\/image.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-13945\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/image.jpg?resize=300%2C125&#038;ssl=1\" alt=\"image\" width=\"300\" height=\"125\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/image.jpg?resize=300%2C125&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/image.jpg?w=639&amp;ssl=1 639w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.26.jpeg?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-13914\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.26.jpeg?resize=300%2C225&#038;ssl=1\" alt=\"WhatsApp Image 2020-07-07 at 11.12.26\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.26.jpeg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.26.jpeg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.26.jpeg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.26.jpeg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.26.jpeg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.26.jpeg?w=1152&amp;ssl=1 1152w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29-2.jpeg?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-13918\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29-2.jpeg?resize=300%2C225&#038;ssl=1\" alt=\"WhatsApp Image 2020-07-07 at 11.12.29 (2)\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29-2.jpeg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29-2.jpeg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29-2.jpeg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29-2.jpeg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29-2.jpeg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29-2.jpeg?w=1152&amp;ssl=1 1152w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29-3.jpeg?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-13919\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29-3.jpeg?resize=300%2C225&#038;ssl=1\" alt=\"WhatsApp Image 2020-07-07 at 11.12.29 (3)\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29-3.jpeg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29-3.jpeg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29-3.jpeg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29-3.jpeg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29-3.jpeg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29-3.jpeg?w=1152&amp;ssl=1 1152w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29.jpeg?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-13921\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29.jpeg?resize=300%2C225&#038;ssl=1\" alt=\"WhatsApp Image 2020-07-07 at 11.12.29\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29.jpeg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29.jpeg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29.jpeg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29.jpeg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29.jpeg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.29.jpeg?w=1152&amp;ssl=1 1152w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30-2.jpeg?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-13923\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30-2.jpeg?resize=300%2C225&#038;ssl=1\" alt=\"WhatsApp Image 2020-07-07 at 11.12.30 (2)\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30-2.jpeg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30-2.jpeg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30-2.jpeg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30-2.jpeg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30-2.jpeg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30-2.jpeg?w=1152&amp;ssl=1 1152w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30-3.jpeg?ssl=1\" data-rel=\"gallery-image-8\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-13924\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30-3.jpeg?resize=300%2C225&#038;ssl=1\" alt=\"WhatsApp Image 2020-07-07 at 11.12.30 (3)\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30-3.jpeg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30-3.jpeg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30-3.jpeg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30-3.jpeg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30-3.jpeg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30-3.jpeg?w=1152&amp;ssl=1 1152w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30.jpeg?ssl=1\" data-rel=\"gallery-image-9\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-13925\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30.jpeg?resize=300%2C225&#038;ssl=1\" alt=\"WhatsApp Image 2020-07-07 at 11.12.30\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30.jpeg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30.jpeg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30.jpeg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30.jpeg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30.jpeg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.30.jpeg?w=1152&amp;ssl=1 1152w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31-1.jpeg?ssl=1\" data-rel=\"gallery-image-10\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-13926\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31-1.jpeg?resize=225%2C300&#038;ssl=1\" alt=\"WhatsApp Image 2020-07-07 at 11.12.31 (1)\" width=\"225\" height=\"300\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31-1.jpeg?resize=225%2C300&amp;ssl=1 225w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31-1.jpeg?resize=768%2C1024&amp;ssl=1 768w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31-1.jpeg?w=864&amp;ssl=1 864w\" sizes=\"auto, (max-width: 225px) 100vw, 225px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31-2.jpeg?ssl=1\" data-rel=\"gallery-image-11\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-13927\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31-2.jpeg?resize=300%2C225&#038;ssl=1\" alt=\"WhatsApp Image 2020-07-07 at 11.12.31 (2)\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31-2.jpeg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31-2.jpeg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31-2.jpeg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31-2.jpeg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31-2.jpeg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31-2.jpeg?w=1152&amp;ssl=1 1152w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31-4.jpeg?ssl=1\" data-rel=\"gallery-image-12\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-13929\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31-4.jpeg?resize=300%2C225&#038;ssl=1\" alt=\"WhatsApp Image 2020-07-07 at 11.12.31 (4)\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31-4.jpeg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31-4.jpeg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31-4.jpeg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31-4.jpeg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31-4.jpeg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31-4.jpeg?w=1152&amp;ssl=1 1152w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31.jpeg?ssl=1\" data-rel=\"gallery-image-13\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-13930\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31.jpeg?resize=300%2C225&#038;ssl=1\" alt=\"WhatsApp Image 2020-07-07 at 11.12.31\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31.jpeg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31.jpeg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31.jpeg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31.jpeg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31.jpeg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.31.jpeg?w=1152&amp;ssl=1 1152w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-1.jpeg?ssl=1\" data-rel=\"gallery-image-14\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-13931\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-1.jpeg?resize=300%2C225&#038;ssl=1\" alt=\"WhatsApp Image 2020-07-07 at 11.12.32 (1)\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-1.jpeg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-1.jpeg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-1.jpeg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-1.jpeg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-1.jpeg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-1.jpeg?w=1152&amp;ssl=1 1152w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-3.jpeg?ssl=1\" data-rel=\"gallery-image-15\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-13933\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-3.jpeg?resize=300%2C225&#038;ssl=1\" alt=\"WhatsApp Image 2020-07-07 at 11.12.32 (3)\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-3.jpeg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-3.jpeg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-3.jpeg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-3.jpeg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-3.jpeg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-3.jpeg?w=1152&amp;ssl=1 1152w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-4.jpeg?ssl=1\" data-rel=\"gallery-image-16\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-13934\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-4.jpeg?resize=300%2C225&#038;ssl=1\" alt=\"WhatsApp Image 2020-07-07 at 11.12.32 (4)\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-4.jpeg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-4.jpeg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-4.jpeg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-4.jpeg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-4.jpeg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32-4.jpeg?w=1152&amp;ssl=1 1152w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a> <a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32.jpeg?ssl=1\" data-rel=\"gallery-image-17\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-13935\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32.jpeg?resize=300%2C225&#038;ssl=1\" alt=\"WhatsApp Image 2020-07-07 at 11.12.32\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32.jpeg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32.jpeg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32.jpeg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32.jpeg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32.jpeg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.12.32.jpeg?w=1152&amp;ssl=1 1152w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.31.54.jpeg?ssl=1\" data-rel=\"gallery-image-18\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-13939\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.31.54.jpeg?resize=300%2C225&#038;ssl=1\" alt=\"WhatsApp Image 2020-07-07 at 11.31.54\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.31.54.jpeg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.31.54.jpeg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.31.54.jpeg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.31.54.jpeg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.31.54.jpeg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.31.54.jpeg?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\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.32.01.jpeg?ssl=1\" data-rel=\"gallery-image-19\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-13941\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.32.01.jpeg?resize=300%2C225&#038;ssl=1\" alt=\"WhatsApp Image 2020-07-07 at 11.32.01\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.32.01.jpeg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.32.01.jpeg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.32.01.jpeg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.32.01.jpeg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.32.01.jpeg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.32.01.jpeg?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\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.32.21.jpeg?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-13942\" src=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.32.21.jpeg?resize=300%2C225&#038;ssl=1\" alt=\"WhatsApp Image 2020-07-07 at 11.32.21\" width=\"300\" height=\"225\" srcset=\"https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.32.21.jpeg?resize=300%2C225&amp;ssl=1 300w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.32.21.jpeg?resize=1024%2C768&amp;ssl=1 1024w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.32.21.jpeg?resize=94%2C70&amp;ssl=1 94w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.32.21.jpeg?resize=600%2C450&amp;ssl=1 600w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.32.21.jpeg?resize=900%2C675&amp;ssl=1 900w, https:\/\/i0.wp.com\/ipmu.com.br\/site\/wp-content\/uploads\/2020\/07\/WhatsApp-Image-2020-07-07-at-11.32.21.jpeg?w=1280&amp;ssl=1 1280w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Membros da Diretoria Executiva e do Conselho Fiscal do Instituto de Previd\u00eancia Municipal de Ubatuba &#8211; IPMU, participaram do curso on-line realizado pela APEPREM em parceria com a ABCPREV: Data: 07\/07\/2020 Tema: Lei 13.846\/19 Portaria 9.907\/20 \u2013 Responsabilidade dos Gestores, Conselheiros e Membros do Comit\u00ea de Investimentos Exig\u00eancias de altera\u00e7\u00e3o na estrutura administrativa, segundo o 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