Aportes profesionales desde el ámbito de la administración ambiental a la Contraloría de Cundinamarca para la elaboración del Informe Anual del Estado de los Recursos Naturales y del Ambiente del Departamento de Cundinamarca (IERNA) año 2024, Vigencia 2023.

Abstract

This document presents the contribution made, as an intern, to the fiscal control and surveillance process led by the Comptroller's Office of Cundinamarca. The management was carried out through technical support in the preparation of the Annual Report on the State of Natural Resources and the Environment in the Department of Cundinamarca - 2023 (IERNA). To this end, according to the provisions of the Environmental Costs Subdirectorate, a specialized environmental department within the fiscal control entity, the examination carried out on the control subjects is related to the obligations derived for the Colombian State, following the ratification of the United Nations Framework Convention on Climate Change through Law 164 of 1994, which establishes obligations for the parties involved regarding the formulation, implementation, publication, and updating of national and, where appropriate, regional programs that contain measures aimed at mitigating climate change. Likewise, with the obligations assumed after the implementation of the Sustainable Development Goals (SDGs) since 2018 in Colombia, which requires that national and territorial development plans be aligned with these objectives. In this context, the IERNA (Regulatory and Administrative Resources for the Protection of Water Quality) is framed within two themes presented in chapters 5 and 6, primarily related to the fulfillment of the goals proposed in environmental planning instruments: the Sanitation and Discharge Management Plan (PSMV), the Efficient Use and Saving of Water Program (PUEAA), the Integrated Solid Waste Management Plan (PGIRS), and the Municipal Disaster Risk Management Plan (PMGRD) and Sustainable Development Goal (SDG) number 6, "Ensure the availability and sustainable management of water and sanitation for all." The fiscal review focused on the investments made by the audited entities, with their own resources, in the areas of basic sanitation and drinking water in 2022 and 2023.