Auditoria de contas em um hospital de ensino especializado em cardiologia e pneumologia: um estudo de caso / Audit of Accounts in a Specialized Cardiology and Pneumology Teaching Hospital: a case study

As instituições hospitalares que prestam serviços às operadoras de planos de saúde investem na auditoria de contas visando à adequada remuneração do atendimento prestado. No momento da pré-análise das contas a equipe de auditoria realiza correções para fundamentar a cobrança dos procedimentos, evitar glosas e perdas de faturamento. Nesta perspectiva esta pesquisa objetivou verificar os itens componentes das contas dos pacientes internados, conferidos por enfermeiras, que mais receberam ajustes no momento da pré-análise; identificar o impacto dos ajustes no faturamento das contas analisadas pela equipe de auditoria (médicos e enfermeiras) do hospital após a pré-analise; calcular o faturamento que esta equipe consegue ajustar nas contas e identificar as glosas relacionadas aos itens por ela conferidos. Tratou-se de uma pesquisa exploratória, descritiva, retrospectiva, de abordagem quantitativa na modalidade de estudo de caso, desenvolvida no Instituto do Coração (InCor) do Hospital das Clínicas da Faculdade de Medicina da Universidade de São Paulo. Foram estudadas 2.613 contas pré-analisadas pela equipe de auditoria do InCor no período de janeiro a dezembro de 2011. O faturamento concentrou-se em 04 (62,9%) das 34 operadoras de planos de saúde credenciadas. Houve predominância da operadora A (27,6%), porém o maior valor médio obtido por conta referiu-se a operadora D com R$ 19.187,50. Os itens mais incluídos nas contas pelas enfermeiras foram gases (90,5%); materiais de internação (85%) e serviço de enfermagem (83,2%). Materiais de Hemodinâmica com média de R$ 1.055,90 (DP± 3.953,45); gases com média de R$ 707, 91 (DP± 843,95) e equipamentos com média de R$ 689, 42 (DP± 1145,20) constituíram os itens de maior impacto financeiro nesses ajustes.Os itens mais excluídos das contas referiram-se a medicamentos de internação (41,2%); equipamentos (28%) e serviços de enfermagem (17%). Em relação aos ajustes negativos os itens que tiveram maior impacto financeiro foram os materiais de Hemodinâmica com média de R$ 3.860,15 (DP± 15.220,80); medicamentos utilizados na Hemodinâmica com média de R$ 1.983,04 (DP± 8.324,42) e gases com média de R$ 1.048,51 (DP± 3.025,53). As enfermeiras incluíram R$ 1.877.168,64 e excluíram R$ 1.155.351,36 e os médicos incluíram R$ 563.927,46 e excluíram R$ 657.190,19. Caso não fosse realizada a pré-análise, haveria a perda de R$ 628.554,55 no faturamento. Dentre as contas analisadas 91,42% receberam ajustes, sendo 57,59% positivos, com média de R$ 1.340,75 (DP±2.502,93) e 33,83% negativos, com média de R$ 1.571,58 (DP± 5.990,51). O total de glosas dos itens analisados por enfermeiras ou por médicos, bem como em itens examinados por ambos, correspondeu em média a R$ 380,51 (DP±1.533,05). As glosas referentes aos itens conferidos por médicos perfizeram um total médio de R$ 311,94 (DP±646,86) e as glosas referentes aos itens conferidos por enfermeiras de R$ 255,84 (DP± 1.636,76). O excesso de ajustes evidenciou a deficiência e a falta de uniformidade dos registros da equipe de saúde. Considera-se que esta pesquisa representa a possibilidade de avanço no conhecimento acerca da auditoria de contas hospitalares à medida que investigou o processo de pré-análise realizado por enfermeiras e médicos auditores.

Hospitals that provide services to health plan companies invest in the audit of accounts aiming to provide adequate remuneration of their service. The pre-analysis of accounts is when the audit team makes corrections to determine the foundations for billing the procedures, and to avoid disallowances and revenue losses. From that perspective, the objective of the present study was to identify the patient bill items that were most corrected after being submitted to pre-analysis; identify the impact of those corrections on the revenue of accounts that were analyzed by the hospitals audit team (physicians and nurses) after the pre-analysis; calculate the revenue that the referred team is able to correct, and identify the disallowances related to the items they checked. This exploratory, descriptive, retrospective case study was performed at the Heart Institute (InCor) of the University of São Paulo School of Medicine Clinics Hospital (HCFMUSP) using a quantitative approach. The study included a total of 2,613 accounts that had been pre-analyzed by the InCor audit team in the period spanning January to December of 2011. The revenue was concentrated in four (62.9%) of the 34 credited health plan companies. There was predominance by company A (27.6%), but the highest mean value per account was obtained by company D, with R$ 19,187.50. The items most often included in the accounts by the nurses were gauzes (90.5%); hospitalization materials (85%) and nursing care (83.2%). Hemodynamics materials, with a mean R$ 1,055.90 (SD± 3,953.45); gauzes, with a mean R$ 707.91 (SD± 843.95), and equipment, with a mean R$ 689.42 (SD± 1145.20) were the items with the strongest financial impact on the corrections.The items most often excluded from the accounts referred to hospitalization medications (41.2%); equipment (28%) and nursing care (17%). Regarding the negative changes, the items with the strongest financial impact were Hemodynamics materials, with a mean R$ 3,860.15 (SD± 15,220.80); medications used in Hemodynamics, with a mean R$ 1,983.04 (SD± 8,324.42), and gauzes, with a mean R$ 1,048.51 (SD± 3,025.53). Nurses included a total of R$ 1,877,168.64, and excluded R$ 1,155,351.36, while physicians included R$ 563,927.46 and excluded R$ 657,190.19. If the pre-analysis had not been performed, there would have been a revenue loss of R$ 628,554.55. Of all the accounts submitted to analysis, 91.42% were corrected, of which 57.59% were positive, with a mean R$ 1,340.75 (SD±2,502.93) and 33.83% were negative, with a mean R$ 1,571.58 (SD± 5,990.51). Regarding disallowances, the final sum considering the items analyzed by nurses, physicians or both corresponded to a mean R$ 380.51 (SD±1,533.05). The disallowances referring to the items analyzed by physicians added up to a mean total of R$ 311.94 (SD±646.86), and those referring to the items analyzed by nurses to R$ 255.84 (SD± 1,636.76). The excessive number of corrections showed the lack of uniformity in the records made by the health team. This study represents a possibility of knowledge advancement regarding the audit of hospital accounts as it investigated the pre-analysis process performed by nurses and physicians.

Partnered care in the Bahamas: A model of advanced healthcare delivery for developing countries / Cuidados mediante asociación en las bahamas: un modelo avanzado de prestación de servicios de salud Para los países en vías de desarrollo

OBJECTIVE: To assess the delivery of advanced specialized medical care using The Partnered Care Model as a means of providing affordable access to all, irrespective of ability to pay. DESIGN AND METHODS: A retrospective analysis of all persons presenting to a specialized, private, cardiac unit, The Bahamas Interventional Cardiology Center (BICC), over an 8.5-year period from March 1996 to September 2004 was conducted. The Bahamas Heart Center's Discounted Service System had been applied since inception to all patients in three groups including insured patients billed at 100of the fee schedule of The Medical Association of the Bahamas for the procedures performed, private self-pay and government patients billed at 75and 50respectively. Their respective distribution and contributions to total revenue was analyzed. A series of financial models were constructed taking into consideration variables that could influence the percentages of revenues collected from each sector and the number of individuals served RESULTS: One thousand five-hundred and forty-two patients received services in BICC over the 8.5 year period (56males and 44females age range: 0.25 - 96 years, with mean age of 55.7 years). One thousand eight-hundred and eighty-eight patient-procedures were performed, with 51insured generating 69total revenue, 18Private producing 16Revenue, and 31Government patients generating 15. Financial models were created to predict revenue behaviour in various scenarios. CONCLUSION: Partnered Care is a viable alternative for Governments (Ministries of Health) of developing countries to provide costly specialized healthcare to their populations at minimal expense and capital outlay. Partnered Care reduces the otherwise overwhelming burden of healthcare cost to governments, particularly in developing countries, by sharing the burden of care between the private, user and government sectors.

OBJETIVO: Evaluar la prestación de servicios médicos especializados avanzados, usando el modelo de cuidados mediante asociación, como medio de proporcionar acceso económico a todos, con independencia de su capacidad de pago. DISEÑO Y MÉTODOS: Se llevó a cabo un análisis retrospectivo de todas las personas que acudieron a una unidad privada de cardiología – The Bahamas Interventional Cardiology Center (BICC) – por un periodo del 8.5 años, a saber, de marzo de 1996 a septiembre de 2004. El sistema de servicio de descuentos del Centro Cardiológico de Bahamas, había sido aplicado desde el principio a todos los pacientes en tres grupos. Los mismos comprendían: los pacientes con seguro – quienes pagaban el 100% de la suma estipulada por la Asociación Médica de Bahamas para los procedimientos realizados, los pacientes privados auto-financiados, y los pacientes con asistencia gubernamental, que abonaban 75% y 50% respectivamente. Se analizó su distribución respectiva y sus contribuciones al ingreso total. Se construyó una serie de modelos financieros tomando en consideración las variables que podrían influir en los porcentajes de ingresos percibidos por cada sector así como el número de individuos atendidos. RESULTADOS: Mil quinientos cuarenta y dos pacientes recibieron servicios en el BICC por espacio de 8.5 años (56% hombres y 44% mujeres). El rango de edad: 0.25–96 años, con una edad media de 55.7 años). Se realizaron mil ochocientos ochenta y ocho procedimientos por los cuales el 51% constituido por los asegurados generó un ingreso total del 69%; el 18% formado por los privados produjo un ingreso del 17%; y el 31% representado por los pacientes gubernamentales generó una entrada del 15%. Se crearon modelos financieros a fin de predecir el comportamiento de los ingresos en diversos escenarios. CONCLUSIÓN: El cuidado mediante asociación es una alternativa viable, mediante la cual los gobiernos (los ministerios de salud) de los países en vías de desarrollo pueden brindar a sus respectivas poblaciones, servicios de salud especializados – que de otra forma serían costosos – con costos y desembolso de capital mínimos. Los cuidados mediante asociación reducen la carga del costo de la atención a la salud para los gobiernos – carga que de otra forma resultaría realmente abrumadora, especialmente en los países en vías de desarrollo. Esto se logra mediante el procedimiento de compartir la carga de los cuidados médicos entre los tres sectores referidos – el de los usuarios, el privado, y el gubernamental.