El control fiscal ambiental en la amazonia colombiana y las políticas públicas ambientales: una contribución al cumplimiento del ODS 13

Abstract

This article analyzes the role of environmental fiscal oversight and climate public policies in Colombia as strategic mechanisms for achieving Sustainable Development Goal 13 (SDG 13): Climate Action. In a country highly vulnerable to climate change, the Colombian State has committed to international agreements aimed at mitigation and adaptation. However, significant challenges remain regarding the coordination between fiscal oversight and environmental planning. Environmental fiscal oversight, led by the Office of the Comptroller General, is a key tool to ensure the efficient, lawful, and sustainable use of public funds in environmental matters. Using a qualitative, descriptive, and analytical approach, this study examines the Colombian legal and institutional framework, reviews relevant environmental audits, and compares national practices with Brazil’s experience through its Federal Court of Accounts. The findings reveal progress in environmental supervision, while also highlighting structural and operational limitations that hinder fiscal oversight’s effectiveness as a guarantor of climate policies. The article concludes with strategic recommendations to strengthen interinstitutional coordination, improve monitoring tools, and promote a culture of accountability in climate governance. This research contributes to the academic and institutional reflection on the role of fiscal control in the transition toward a more sustainable and climate-resilient development model.