Municipal Public Management: An analysis of the revenues of the Municipality of Ibicaraí-BA from 2010 to 2015
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In order to achieve these objectives, we used secondary data from official state sources, such as the Bahia State Municipal Audit Court (TCM-BA). In addition, vertical and horizontal analyses were adopted as analytical procedures.
The results show that Ibicaraí is highly dependent on resources from other spheres of government. In this section, the main source of municipal income was current transfers, which accounted for an average of 87.
01% of revenue in the period. Thus, Ibicaraí has little financial autonomy, since tax revenues were negligible.
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