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Provisión y Castigo de la Cartera de Salud – Concepto Jurídico de 2017
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Mediante un concepto jurídico el Ministerio de Salud y Protección Social aclara las normas contables para poder dar de baja la cartera de las diferentes EPS liquidadas que tenían contratos con la respectiva entidad prestadora de salud.
En primera medida el documento recuerda que la decisión para dar de baja la cartera con cualquier EPS, es única y exclusiva de los prestadores de salud de manera autónoma, previo análisis y estudio detallado de la misma por parte del área contable, cumpliendo con las normas vigentes allí citadas.
La misiva puntualiza que dentro del análisis es importante tener en cuenta aspectos tales como: riesgo de incobrabilidad, la antigüedad, la morosidad de la deuda; una vez se revisen todos esos aspectos la entidad podrá proceder a la depuración de la cartera contable, siempre y cuando la EPS en su proceso de liquidación ya cuenta con un cierre contable definitivo.
No obstante, la Dirección Jurídica del Ministerio recuerda que en el caso específico de la baja de cartera con una EPS en liquidación, toda entidad prestadora de salud debe estar presente dentro del proceso de liquidación para “cobrar el respectivo derecho a crédito y seguir el procedimiento adecuado para lograr el pago efectivo de dicha acreencia”.
Descargue: Provisión y Castigo de la Cartera de Salud – Concepto Jurídico de 2017
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