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” capítulos, capitulo 1: Análisis de las inversiones realizadas por los sujetos de control en el componente ambiental y de servicios públicos vigencias 2022-2023, capitulo 2: Diagnóstico del servicio de acueducto vigencias 2022-2023, capitulo 3: Diagnóstico del servicio de alcantarillado vigencia 2023

Abstract

The undergraduate thesis entitled “Professional Contributions from the Field of Environmental Management to the Comptroller’s Office of Cundinamarca for the Preparation of the Environmental Macro-Fiscal Report 2023” was developed within the framework of an internship at the Departmental Comptroller’s Office of Cundinamarca. The study examined fiscal and environmental management of oversight entities through three key areas: public investments in the environmental and public services component (2022–2023), diagnosis of the water supply service (2022–2023), and diagnosis of the sewerage service (2023). The findings highlight territorial inequalities in investment and coverage, deficiencies in drinking water quality, and limitations in basic sanitation, particularly in rural municipalities. While some progress was identified in planning and management, structural challenges remain in institutional coordination, budget allocation, and compliance with the Sustainable Development Goals, especially SDG 6 (Clean Water and Sanitation). This work provides a technical and academic contribution to the Annual Report on the State of Natural Resources and the Environment of Cundinamarca, Fiscal Year 2023, reinforcing the role of environmental management in territorial fiscal oversight.