This social, business and solidarity practice is carried out in the Fosfec section of the Family Compensation Fund of Arauca-COMFIAR, aimed at carrying out the administrative actions necessary for the review and debugging of the accounting information for the accounting consolidation of the accounts of recoveries of the Family Compensation Fund of Arauca - COMFIAR validity 2018, based on the provisions of Articles 65 and 66 of Law 863 of 2003, which orders public entities to advance the process of sanitation of accounting information to establish the real existence of goods, rights and obligations that allow to reveal in the financial statements the faithful image of their economic and financial situation.Qualitative research was carried out in the Recovery process for which four specific objectives were designed and oriented to achieve the purpose set out in the general objective, which are the following: Review the application process, payments and granting of benefits Fosfec of the process of Subsidy Management and the procedure of accounting adjustments in the execution of the financial management process, established by the Family Compensation Fund of Arauca - COMFIAR, to identify the differences in the values recorded in the accounting accounts of the Recobros process in effect 2018, Identify the differences in the values recorded in the accounting accounts of the Recobros process in effect 2018 and deliver the reports to the areas involved for their respective socialization and corresponding adjustments. Finalizing an opportune analysis and interpretation of the results, it is concluded that it is necessary to constantly cross-check information to identify new beneficiaries who have received the unemployment benefit without being entitled and thus be able to make the requirements to said beneficiaries quickly and in a timely manner.