The Social Enterprise of State Medical (SES) Center of Attention of Urgencies (MCAU) Iris López Duran of the Municipality of San Antero was categorized as high risk by the Ministry of Health and Social Protection for the 2019 term through Resolution 1342 of May 29, 2019. Such categorization requires this health institution in the short term, adopt a fiscal and financial consolidation program, which provides the methodology and tools necessary to clean up and achieve financial balance using the logical framework methodology. In this sense, the design of a proposal for the elaboration of a fiscal and financial sanitation program for the period 2020-2024; it aims to support some strategic development objectives, starting from a comprehensive diagnosis to establish the possible causes that categorized SES as high risk, analyze different strategies to correct errors, reorganize, qualify its actors and strengthen it establishing the pertinent methodology for the preparation of the fiscal and financial consolidation program. As a result of this proposal, it is expected that through the adoption of the Fiscal and Financial Sanitation Program valid 2020 -2024, will balance the accounts receivable and the accounts payable in the budget, to generate financial sustainability.