La superintendencia de Educación Superior (SES) pone a disposición de la ciudadanía, los documentos que sustentan la Norma Contable, recientemente elaborada en conjunto con la Contraloría de la República, para la entrega de información financiera por parte de las universidades y centros de formación técnica pertenencientes al Estado, documento actualizado con modificaciones al 24 de noviembre de 2023.

Document	File
Accounting standards for Institutions of Higher Education in the State
Plan of Accounts of institutions of higher education in the State
Chart of Accounts and the Dictionary of the Accounts of institutions of higher education in the State
Oficio que modifica Plan de Cuentas y Diccionario de Cuentas de instituciones de educación superior del Estado
Consolidated report of Responses to the Observations of the Period of Public Information of the Accounting standards for institutions of Higher Education in the State

The Superintendence of Higher Education (SES) makes available to the citizenship documentation that supports the Accounting Standard for the delivery of financial information on the part of universities, professional institutes and technical training centers that do not belong to the State.

Document	File
Accounting standard for higher education institutions of non-state
Resolution N°510 approving the accounting Regulations for institutions of higher education outside the state.
Consolidated report of Responses to the Observations of the Period of Public Information of the Accounting standard for higher education institutions of non-state

The Superintendence of Higher Education (SES) makes available to all citizens, the documents supporting the creation of what is reported:

Document	File
Sets standards on the reporting obligation of the institutions of higher education
Aprueba Modificación a la Norma de Carácter General N° 1
Informe consolidado de respuestas a las observaciones del período de información pública de la modificación a la Norma de Carácter General N° 1

Document	File
Versión anterior de la Norma de Carácter General N° 1 que establece normas sobre la obligación de informar de las instituciones de educación superior

The Superintendence of Higher Education (SES) puts at the disposal of citizens, the documents supporting the creation of what is reported:

Document	File
Lays down general rules on surrender of the contribution to institutional cost-free.
Approved Standard General N°2, resolución N°363.
Consolidated report of responses to the observations of the period of public information of the General N° 2.

The Superintendence of Higher Education (SES) puts at the disposal of citizens, the documents supporting the creation of what is reported:

Document	File
Establece normas generales sobre Fondo Solidario de Crédito Universitario
Aprueba Norma de Carácter General N°3, Resolución Exenta N°150.
Informe consolidado de respuestas a las observaciones del período de información pública de la Norma de Carácter General N° 3.