Afectación por la disminución del recaudo en la elaboración del presupuesto de las vigencias fiscales 2023 y 2024 de la ESE Oriente del Distrito de Cali.

Abstract

This study examines the financial management of ESE Oriente in order to explore the factors that may be related to the decrease in revenue collection and its possible impact on the preparation of the budgets for fiscal years 2023 and 2024. The review of administrative records from 2019 to 2023 suggests a reduction in current revenues and an increase in overdue accounts, possibly associated with delays in payments from Health Promoting Entities (EPS). Since current regulations require that institutional budgets be formulated based on the actual revenue collected in the previous year, the decrease in income during 2021 and 2022 may have limited the budgetary availability for 2023 and 2024, influencing appropriations and the planning of service delivery. The analysis of budgeting models, together with financial planning and quality management elements, made it possible to identify potential opportunities for improvement. Based on these findings, strategies are proposed such as the gradual adoption of Results-Based Budgeting, the strengthening of accounts receivable monitoring, the improvement of capitation contracting, and the development of a service-based costing system. These actions could contribute to greater financial sustainability, more efficient use of the budget, and the provision of quality and timely health services for users in the eastern area of the District of Santiago de Cali.