This report is the result of business practice conducted at the Municipal Comptroller of Villavicencio, in the accounting area of the General Secretariat of the entity. The general objective was to update the financial management process and physical resources management process of the same. The Municipal Comptroller of Villavicencio is an entity of the public sector dedicated to monitor the State's Industrial and Commercial Companies, Mixed Economy Companies and individuals that manage and administer funds or state assets. The work carried out by Luisa Fernanda Beltrán Medina was carried out in its entirety in the offices of the Municipal Comptroller of Villavicencio, complying with the updating of the process of financial management and process of physical resources. The practice was carried out from August 23 of 2018 until October 30 of the same year, fulfilling a working day of 8 hours a day from Monday to Friday, completing a total of 402 hours worked and 30 hours with the director of degree work. During the time of the practice the main activities that were developed were: 1. Analyze supporting documentation of operations submitted to the financial processes. 2. Support in updating the procedures that are carried out in financial management and physical resources. 3. Consider the updating of other documents attached to the procedures. To comply with the aforementioned activities, I counted on the support of the officials of this department and the technical and technological support.