The Comptroller General of the Republic issued an alert on the administrative and financial situation of the new EPS, after a judicial police operation carried out in July 2025. In the diligence, 4,524 files corresponding to the validity 2022, 2023, 2024 were collected and the first semester of 2025, with technical-assistance information, administrative, legal and financial of the entity.
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According to the Directorate of Information, Analysis and Immediate Reaction (Diari), the preliminary analysis evidenced irregularities in the management of advances, the billing of health services, the hiring of providers and the constitution of technical reserves. These findings raise tax and sustainability risks for an entity that covers about 22% of the population affiliated with the health system.
One of the critical points detected is the increase in pending advances to legalize. Between 2023 and 2024, the value went from $ 3.4 billion to $ 8.6 billion, which represents an increase of 155%. In the first half of 2025, the figure rose to $ 15.27 billion, with $ 6.6 additional billion compared to the closure of 2024.
“The accumulation of advances without legalizing compromises institutional liquidity and increases the risk of possible patrimonial detriment, especially those that exceed two years, which total $ 143,000 million”, Says the report.
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The entity has 22.7 million unprojust invoices for $ 22.1 billion, of which 9.1 million are repeated.
Mauricio Moreno – Portfolio
The Comptroller also alerted about the high volume of unprocessed invoices. According to the information delivered by the EPS, there are 22.7 million records for a value of $ 22.1 billion. However, in the initial verification more than 9.1 million repeated invoices were identified, equivalent to $ 8.9 billion. Excluding those duplicates, $ 13.2 billion pending for review persists.
37.1% of these invoices correspond to the validity 2024 and 59.9% to the first semester of 2025, indicating that 97% of the obligations have not yet been reviewed. The control entity warned that this situation generates accounting and financial inconsistencies, as essential aspects such as the relevance of cost, contractual compliance or the validity of the supports are not verified. In addition, it was identified that 36 providers concentrate 40% of the total pending value to process, equivalent to $ 5.2 billion.
The operation also found deficiencies in contract documentation. The entity did not provide complete supports that prove compliance with the minimum requirements established in Decree 441 of 2022. In several contractual folders there were no copies of contracts, technical notes, annexes or other documents required by the regulations.
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Accounts payable reached $ 21.37 billion as of March 2025, with $ 10.5 billion in non -legalized advances.
Cesar Melgarejo – Portfolio
In relation to the accounts payable, the Comptroller established that, as of March 2025, they amounted to $ 21.37 billion. The figure includes $ 10.5 billion in pending advances to legalize and $ 8.7 billion in invoices still unprocessed. “The trend reflects an imbalance between income and expenses that could lead to restrictions on the provision of services and affect the financial stability of the entity”, Was warned in the report.
In terms of technical reserves, the preliminary analysis evidenced with a cut to December 2024 a subsemination of the liabilities for $ 11.1 billion. Likewise, not enough authorizations and invoices were found in the detail of the reserves, which raises doubts about the financial solidity of the EPS to cover its obligations.
The Comptroller also highlighted the lack of technological capacity of the new EPS to guarantee the quality of data in resource management. Despite the current regulations required by robust information systems, the entity did not prove sufficient platforms to exercise timely and precise control over information processing.
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The Comptroller detected a underestimation in technical reserves for $ 11.1 billion with December 2024.
Portfolio file
In its balance, the control agency warned that the financial and administrative situation of the new EPS shows risks of progressive deterioration, despite the intervention of the National Superintendence of Health. The growing indebtedness, non -legalized advances and the delay in invoices processing were indicated as factors that compromise the sustainability of the entity and the proper provision of health services to their affiliates.
The alert will be sent to the Comptroller Delegate for the Health Sector, which will define the corresponding fiscal control procedures, including the possible determination of fiscal responsibility. In parallel, the information will be transferred to the competent authorities to evaluate disciplinary and criminal responsibilities.
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Diana K. Rodríguez T.
Portfolio journalist
