Importancia de la rendición de cuentas en el sector salud. Caso: Nueva EPS

Abstract

The purpose of this work is to compile literature and put accountability in the health sector in context, establishing a relationship with the largest EPS in Colombia at the date of preparation of this document (2021), developing the analysis of the financial impact and publication of information for public interest that allows to see the actions of an entity. To carry out this, the accounting periods of 2019 and 2020 of Nueva EPS were evaluated, years where it was intended to show the impact of the global health crisis COVID-19 for the provision of health services, where factors of absence in transparency were identified when it comes to accountability and the serious economic situation that most health entities go through. In order to determine the change in the financial situation of Nueva EPS, a detailed analysis of the financial statements was carried out, including an evaluation by indicators or financial reasons. It was found that the public information exposed by the EPS on its website casts doubt on the veracity of the information due to the lack of data concordance, versus public opinions as media and even citizen participation.