Contratação de empresa especializada para a construção de carneiras em alvenaria, incluso a mão de obra e o material, nos 27 cemitérios de abrangência do município de Palmeira das Missões, dos quais apenas 01(um) está situado na cidade e os demais no interior, sendo que os cemitérios localizados no interior não possuem rede elétrica nem abastecimento de água.

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