This report focuses mainly on the analysis of the surrender and review of the accounts of the public entities of the department of Tolima for 2017, as a result of the support provided as an audit assistant in the Departmental Comptroller's Office of Tolima. The development of the work was carried out through the comparison of information debited by the public entities in order to identify the possible demise or not of some accounts established in the accounting exercise presented by said institutions of public order and the area of health.