Abstract
Objective: To analyze the disallowances and their justifications as their financial impact on the Home Care of the Unified Health System Methods: It was a descriptive study of the case study type, which used the economic evaluation in health. The data were collected in a matrix and compiled in the Excel program where they were analyzed. It was submitted to and approved by the Research Ethics Committee. Results: There was a high percentage of disallowed medical bills for chronic non-communicable diseases that have been at the top of the list of health costs. The disallowed evidenced in this study demonstrated the scenario of costs in the specific homecare in SUS, representing the most disallowed items and subitems, their justifications and the financial presentation of the period studied. Conclusion: Based on this study, a high percentage of medical bills for chronic non-communicable diseases was found. The health audit seeks, contributes and improves the management approach, optimizing the allocation of financial resources in health.