Evaluación del control fiscal ambiental en las entidades públicas del distrito de Barranquilla

Attorney Environmental Control in Colombia is framed in our Constitution, assigning this task to the Comptroller General of the Republic and the Regional Comptroller. The Comptroller General's Office has made available the Territorial Comptrollers Audit 4.0 and GAT methodologies for comprehensive audits of entities subject to fiscal control, which incorporates an environmental component. In this work, information on the implementation of environmental fiscal control, the Colombian regulatory framework of the control and the methodologies adopted by the Ministry of Environment and Sustainable Development regarding the valuation of environmental costs is collected. Besides public bodies of the District of Barranquilla that affect the environment and natural resources that are subject to control by the District of Barranquilla is Comptroller; the methodology used for the performance of this task and the behavior of the monitored entities. Finally we analyze considering regulations and concludes that fiscal control within the various public bodies of the District of Barranquilla, is evaluated in terms of budgetary investments year after year, leaving aside the assessment of environmental management; the role assumed by the District Comptroller of Barranquilla against the environmental subject is passive, so the behavior assumed by the subject public entities control is indifference, because if they are not required to take legal guidelines , on their own not taken.

• Autores: Pérez Blanco, Guillermo
• Tipo de recurso: Trabajo de grado de pregrado
• Fecha de publicación: 2014
• Institución: Corporación Universidad de la Costa
• Repositorio: REDICUC - Repositorio CUC
• Idioma: spa
• OAI Identifier: oai:repositorio.cuc.edu.co:11323/793
• Acceso en línea: https://hdl.handle.net/11323/793; https://repositorio.cuc.edu.co/
• Palabra clave: Control Fiscal Ambiental; Costos Ambientales; Afectación; Environmental Fiscal Control; Environmental Costs; Affectation
• Rights: openAccess
• License: Atribución – No comercial – Compartir igual