Banca de DEFESA: ALINE PEREIRA MACEDO

WHAT IS THE IMPACT OF AUDITS ON THE “AQUI TEM PHARMACIA POPULAR” PROGRAM IN RIO DE JANEIRO?

 Audit; National Audit System; organization and administration; Popular Pharmacy.

The study aims to carry out an an f the impact of the noncompliances found in the audit reports of the National Audit of the SUS, federal component, referring to the Popular Pharmacy Program of Brazil (PFPB) - "Aqui tem Farmácia Popular", in the State of Rio de Janeiro, from 2016 to 2022. This is a descriptive and documentary research with a quantitative and qualitative approach. Considering the outcomes of the descriptive analysis, the value of the proposals for the return of financial resources, the number of accredited establishments that presented irregularities and the nonconformities found in the audit reports. As an outcome of the impact assessment of non-conformities, exposure of the main irregularities and recommendations to public management to assist in decision-making. Thus, primary data from the 62 audit reports and institutional standards that guide the actions of the PFPB and the audit in the program were used. The noncompliances were
identified and categorized, and of the 375 findings, 79.5% were non-compliant, with an average of six findings per report. These non-conformities resulted in the proposal for a return in the total amount of BRL 7,395,515.30, corresponding to 24.8% of the audited amount. Dispensing medication on behalf of deceased people was identified in 39% of audits. The most frequent noncompliance was non-proof of purchase of the medication registered for sale through invoices, followed by violations in copies of coupons and accompanying documents. Another relevant data was the frequency with which non-conformities were repeated in the sarne proportion throughout the analysis period of this study, among other results. The collect and improvement of the data will allow a more profound analysis to compare and identify the alterations, if they suffered positive or negative influences, transforming simple data into fundamental information for an efficient management.