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Manual Saneamiento Fiscal de ESE – Resolucion 3467 de 2012
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La resolucion 3467 de 2012 adopta el manual de condiciones para el diseño y adopcion del programa de saneamiento fiscal y financiero por parte de las Empresas Sociales del Estado del nivel territorial, categorizadas en riesgo medio o alto.
Un programa de saneamiento fiscal y financiero es un programa integral, institucional, financiero y administrativo de la ESE, que tiene por objeto restablecer su solidez economica y financiera, con el fin de asegurar la continuidad en la prestacion del servicio publico de salud mediante la aplicacion de medidas de reorganizacion administrativa , racionalizacion del gasto, saneamiento de pasivos, reestructuracion de la deuda, fortalecimiento de los ingresos, incremento de la productividad, implementacion del sistema obligatorio de garantia de calidad, y mejoramiento de los procesos de captura, consolidacion, analisis y uso de la informacion.
La ejecucion del programa debe basarse en un flujo financiero en el cual se deben registrar cada una de las rentas e ingresos de la ESE, el monto y el tiempo en que ellas estaran destinadas al programa, y cada uno de los gastos claramente definidos en cuanto monto y tipo.
Igualmente deberan indicar el periodo de tiempo en que se sanearan los pasivos y las fuentes de ingresos con las cuales se financiaran.
Descargue: Resolucion 3467 de 2012 – manual de saneamiento fiscal y financiero de las empresas sociales del estado ESE
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