The present report of professional practices is entitled DEBUGGING FROM THE BANK ACCOUNT PAYING OF INSTITUTO COLOMBIANO DE BIENESTAR FAMILIAR – ICBF. Debugging of accounts is a function with a high level within the organization to define a set of strategies that, from the resources (physical, human and financial) seeks, in the short-term, financial stability of the company, while protecting the assets and income, and, in the long term, minimize the losses caused by the occurrence of these risks. Therefore, the purified bank reconciliation is a fundamental tool for the control of resources of the ICBF, because it reflects and ensures the reliability of the balances both in books such as in banks, essential for decision-making of the financial and administrative issues. The Arauca regional has the necessary tools to carry out the logging and debugging of the reconciling items pending in agreements, thereby ensuring that the existing values in the same are purged, with which the ICBF may comply with the commitments and requirements acquired before the General Comptroller of the Republic. Not worthwhile to recall that the permanent monitoring and supervision on the development of bank agreements, debugging of reconciling items pending and its proper conservation, is constituted in one of the most effective and safe control tools. Through the implementation of controls and perform periodically and selectively, crosses between e-flip, the proof of payment generated by the SIIF and bank agreements, accounts are depurated.