Processos de devolução ao erário e per capita saúde suplementar na UFT e UFNT

Abstract

The general objective of this study is to analyze the incidence of processes of reimbursement of per capita supplementary health care funds to the treasury at UFT and UFNT. The methodology used combines exploratory research regarding the objectives, with bibliographical and documentary research and case study regarding the procedures, adopting a qualitative approach. The mapping of reimbursement processes resulted in the identification of 91 cases related to per capita supplementary health care in both institutions. It was found that each stage of the process is defined, aiming at ensuring that the procedures are followed correctly and that interested parties are informed. However, the flow of the reimbursement process sent by UFT is complex, in which the presence of several stages can mean an increase in the procedural time spent. The analysis of the reasons for the reimbursements revealed that the main cause was the exclusion of the employee from the health plan, with 59 cases identified. Regarding the amounts reimbursed, R$129,225.16 were returned to the public coffers, representing more than 50% of the total initially charged by the institutions. The results suggest the need for improvements in the administrative and financial management processes of universities in order to ensure a more efficient and transparent application of public resources. The research offers valuable contributions to the formulation of more effective policies and the improvement of management practices in higher education institutions.