Aportes profesionales desde el ámbito de la administración ambiental a la Contraloría de Cundinamarca para la elaboración del Informe Macro Fiscal Informe anual sobre el estado actual de los recursos naturales y del ambiente del departamento de Cundinamarca, año 2024, vigencia 2023

Abstract

This work addresses the issue from the perspective of environmental fiscal control carried out by the Comptroller's Office of Cundinamarca. Throughout the theoretical framework, key concepts are examined, such as integrated water resource management, current environmental regulations in Colombia, and the Sustainable Development Goals related to access to clean water and sanitation. Furthermore, the roles and responsibilities of territorial comptroller offices in overseeing investments in the protection of natural resources are explored, providing a solid foundation for understanding the importance of fiscal control in environmental protection. The results obtained during the research reveal significant deficiencies in the infrastructure and management of drinking water treatment plants and basic sanitation systems. Additionally, gaps in information were identified in several municipalities, making it difficult to assess the actual condition of sewerage systems. Moreover, the analysis of water quality and wastewater discharge indicators in prioritized municipalities highlighted the need to strengthen wastewater treatment systems to mitigate their negative impact on water bodies. The internship at the Comptroller’s Office of Cundinamarca provided an opportunity to apply the knowledge acquired in academia to contribute to the preparation of the "Annual Report on the State of Natural Resources and the Environment of the Department of Cundinamarca." This activity was carried out during the second semester of 2024 and involved multidimensional management in 2023, which allowed for the verification of procedures that characterize fiscal control. This experience was essential in identifying critical areas in the management of drinking water and sanitation.