Municipal Public Management

The general aim of this study is to analyse the composition of the Ibicaraí municipality's revenue between 2010 and 2015. Specifically, it aims to: (I) describe a brief overview of the municipality of Ibicaraí-BA (II) identify the absolute and relative share of each revenue in the overall composition of revenue and (III) measure the share of own revenue in revenue. 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.