The present feasible work had the purpose of designing a manual of procedures for the management of glosses in the ESE Camu Santa Teresita de Loricacordoba, with the purpose of describing the activities to be developed for the management of the glosses and to facilitate the billers the corresponding handling when these eventualities arise, The confidentiality of designing a procedures manual for handling glosses at the ESE Camú Santa Teresita was a checklist made to the person in charge of the billing area, after which an analysis and interpretation of data, using graphs and tabulation as tools, to conclude with improvement actions and the design of the manual.