Auditoría a planes de mejoramiento municipales y apoyo en los procesos ambientales en la dirección de obras civiles y valoración de costos ambientales de la contraloría general de Boyacá en calidad de pasante.

Abstract

Currently the environmental crisis in our country has generated great problems, due to the misuse of natural resources, causing a greater deterioration of the environment in some areas and in turn the health of people is affected, a clear example of this. , has been the increase in the level of water contamination in rural areas of Colombia, this has been reflected in the increase in the risk index for the quality of drinking water (IRCA), which has brought with it public health problems and damage irreversible in the different ecosystems, this is generated mainly by the poor management of resources by the municipalities, as well as the lack of environmental education activities (Rodríguez Miranda et al., 2016). For this reason, the national government has appointed public entities, such as municipal, departmental and national comptrollers, which manage the control, management and use of natural resources, to guarantee in this way that there is an adequate sustainable development, and in this way it is possible to help its conservation or restoration. In addition, the comptroller prevents and controls the factors of environmental deterioration, caused by anthropic factors, all this through the application of legal sanctions, so that the damage caused is repaired (General Comptroller of the Republic, 2018). In addition to this, there is the operational direction of civil works and assessment of environmental costs, which is in charge of carrying out environmental control. In accordance with the foregoing, the preparation of preliminary reports of the audits carried out by the Comptroller to each of the municipalities that are under its jurisdiction, as well as the preparation of reports on environmental files, allow the Comptroller to carry out better control of the investments made by each municipality, in addition, each year a natural resources report book is made, which is exposed to the departmental assembly in order to publicize all the environmental control activities carried out in the 2020-2021 period.