Analizar la incidencia del incumplimiento de pagos por parte del Gobierno de Colombia en la sostenibilidad financiera de una IPS privada de alta complejidad en Santander, durante los períodos 2022 al 2024

Abstract

This study analyzes the impact of payment defaults by the Colombian National Government on the financial sustainability of a high-complexity private Health Service Provider Institution (IPS) in the department of Santander during the period 2022–2024. The main objective was to determine the extent to which government payment delays affect the institution’s financial structure through the analysis of financial statements and key performance indicators. The research adopted a quantitative, descriptive, and analytical approach. Financial statements were examined using horizontal and vertical analysis techniques, along with the evaluation of key liquidity, profitability, and leverage indicators. Additionally, the macroeconomic context of the period—characterized by high inflation and elevated interest rates—was considered as an aggravating factor influencing financial performance. The results revealed a sustained increase in accounts receivable related to public resources, deterioration in profitability indicators (decline in ROE and ROA), growth in financial expenses, and increased pressure on institutional liquidity. The findings indicate that government payment delays directly impact cash flow, limit investment capacity, and increase reliance on external financing. The discussion highlights that the issue extends beyond internal management and reflects a structural imbalance between the regulatory framework of the health system and its operational execution. From the perspective of Statutory Auditing and External Auditing, the study emphasizes the need to strengthen financial monitoring mechanisms, risk assessment, and early warning systems to safeguard institutional sustainability. In conclusion, government payment delays significantly affect the financial stability of the analyzed institution, underscoring the importance of implementing preventive and corrective strategies to mitigate structural financial risks.