Causales de glosas y su impacto financiero en las entidades sociales del estado de Colombia

Abstract

Introduction: At the national level, a high percentage of the State Social Enterprises (ESE) is at high financial risk, these difficulties affected obstacles such as: late payments, reiteration of glosses, reconciliation of medical accounts and even more serious non-payment of these invoices, which ends up significantly affecting the financial status of the ESE. Objective: The objective of this compilation monograph with an analytical approach, is to identify the causes of glosses generated by the provision of health service in the ESE of Colombia and the financial impact generated by them. Methods: A compilation of research articles, theses and undergraduate works on the analysis of glosses related to the provision of health services in the ESE of Colombia was processed, the databases used were Scielo, ScienceDirect, DialNet, ELSEVIER, Bdigital Unal, PubMed, BMC, university magazines, health magazines and scientific research. Results: 10 research studies with a central topic of glosses in E.S.E. were compiled and analyzed from Colombia. Conclusions: According to the reviewed literature, the main causes of glosses are: billing error, poorly charged rates, lack of supports, lack of authorizations, coverage, service relevance and billing returns. Non-conformities can directly affect the return of resources in the Social Entities of the State E.S.E.