The municipality presented an IPTU collection below the optimum, mainly for having a collection of high ISS-QN coming from a luxury resort. In addition, there were several opportunities for increased efficiency in spending. The Gove Solution assisted the municipality in structuring the process of issuing and distributing tickets to IPTU, implementing a program to capture active debt and partnering with Sefaz to increase ICMS. On the expenditure side, it re-adjusted school transportation routes and water and energy expenditures