The Budgeted Unit of Environmental Services ¨Alejandro de Humboldt¨, belonging to the Territorial Delegation of the Ministry of Science, Technology and Environment in the province of Guantánamo, has the mission of managing protected areas of interest for conservation in Cuba. The execution of conservation projects is especially useful for the protection and development of management programs, for which, the Manuals of Norms and Procedures constitute materials for their control. Designing an internal procedure to improve the internal control of projects approved by the Ministry of Science, Technology and Environment is an objective that makes it possible to strengthen control,as one of the essential elements of the process of direction towards the projects that are developed in the “Alejandro de Humboldt” National Park and in the Hatibonico Ecological Reserve, aimed at the environmental economic sustainability of the ecosystems that comprise it.
Abstract.
The Unit Budgotten of Environmental Services ¨Alejandro de Humboldt¨, belonging to the Territorial Delegation of the Ministry of Science, Technology and Environment in the county of Guantánamo has the mission of administering areas protected of interest for the conservation in Cuba. The execution of projects of conservation is of special interest for the protection and development from the programs of handling, for which, the Manuals of Norms and Procedures constitute materials for the control of the same. Designing an internal procedure in order to perfect the internal control of the projects approven by the Ministry of Science, Technology and Environment, it is an objective that facilitates fortify the control,like one of the essential elements of the process of address toward the projects that develop in the National Park «Alejandro de Humboldt» and in the Ecological Reservation Hatibonico, guided to the economical environmental sustainability of the ecosystems that they conform it.
Introduction:
The term project comes from the Latin proiectus and is usually applied in multiple areas of daily life, in the literature there are several definitions, among which the following can be analyzed:
- The project is the operational unit of the plans. The plans are materialized in the projects, and it is expressed as a means for solving problems. 1 It is the search for an intelligent solution to the approach of a problem that tends to solve, among many, a human need. 2 It is an operational unit, composed of a set of activities and tools, which, to the extent that they are the most appropriate, will give a better response to a problem or an opportunity, which will allow a better orientation in the use of scarce resources. He is an efficient advisor of investment or divestment and also to internalize or outsource company operations .It could also be defined as a process of disaggregation of value, which allows obtaining a final product, the pre-investment study based on making the decision to invest.3
As seen in all the definitions, a project is related to the need to search for solutions to a given problem under specific conditions, with resources assigned and duly planned and organized. In the world, projects are divided into two main categories: productive projects (associated with companies, seeking to generate economic benefits) and, on the other, social or public projects (aimed at improving the quality of life of people). Basic cell for the organization, execution, financing and control of the activities and tasks of scientific research, technological development and innovation, aimed at achieving specific objectives, obtaining impact results and contributing to the solution of the problems that determined their implementation.
The development of projects contribute to the development of different spheres and especially the scientific advance encouraged by research projects in the exact, natural or social sciences stands out, today more than ever Science and its applications are indispensable for world development, becoming essential in the least developed countries that face the urgent need to advance their process of economic and social sustainability; in which Science, Technology and Innovation play a fundamental role.
Cuba is not exempt from this process, and it is evidenced in guidelines 129 to 139 of the Party's Economic Policy, where the country's future policy on science, technology and the environment is designed.
The Ministry of Science, Technology and Environment (CITMA), which has as its background the Cuban Academy of Sciences, is the body in charge of directing, executing and controlling the policy of the State and the Government in matters of science, technology and the environment. and use of nuclear energy, promoting the coherent integration of these in the country's sustainable development. It proposes and evaluates the scientific and technological strategy and policies in correspondence with the economic and social development of the country, establishing the corresponding objectives, priorities, lines and programs and directing and controlling their execution. Directs and controls the process of elaboration, execution and evaluation of scientific research and technological innovation programs.
This ministry is in charge of issuing and enforcing the legal norms that regulate the development of this activity at the country level, and complying with guideline 130 of the Party's Economic Policy… ¨ Adopt the required measures for functional and structural reorganization and update the pertinent legal instruments to achieve the integrated and effective management of the Science, Technology, Innovation and Environment System ¨4
These regulations pursue the organization and control of it and the control of the material, human and financial resources used.
The projects related to the conservation and management of protected areas highlighted by the National Center for Protected Areas (CNAP), which directs this activity at the country level, stand out for their importance. Among the entities attached to this is the Budgeted Services Unit Environmental “Alejandro de Humboldt” (UPSA), located in the Guantánamo province, which is in charge of the administration and management of the Alejandro de Humboldt National Park and the Hatibonico Ecological Reserve located in intricate mountainous areas of the northeastern zone of Cuba between the Holguín and Guantánamo provinces.
Given the specificities of its activity and despite the implementation and compliance with the general regulations established, the need to improve the intrinsic control mechanisms of the projects managed and with the participation of the entity, both national, is still identified as a weakness. institutional and international and the absence of an internal procedure, so the objective of the investigation is to design and apply a procedure that allows the management of the Budgeted Unit of Environmental Services ¨Alejandro de Humboldt¨ to control the projects that are developed in the protected areas that are under his administration.
In order to carry out this work, necessary information was reviewed regarding the projects carried out in the protected areas and other relevant aspects for the investigation, as well as the sources of different theorists, interviews were conducted that were used as a source of information to diagnose the situation of the entity and techniques and procedures of the audit activity applied in the documentary verification carried out.
In the development of this investigation, the legal regulations issued by the Ministry of Science, Technology and the Environment, the criteria of specialists related to the activity, as well as the experience acquired by the author in audits of the Budgeted Unit were also taken into account. of Environmental Services ¨Alejandro de Humboldt¨.
Outcome.
The Budgeted Unit of Environmental Services ¨Alejandro de Humboldt¨ was created on January 11, 2000 by Resolution 7/2000 issued by Dr. Rosa Elena Simeón Negrín, Minister of the Ministry of Science, Technology and Environment on the aforementioned date; having under her administration the “Alejandro de Humboldt” National Park, the Hatibonico Ecological Reserve, the Outstanding Natural Element Yara - Majayara, and the “El Paraíso” Cave Archaeological Museum.
Its mission as part of the National System of Protected Areas (SNAP) is to contribute to reducing the loss of biological diversity, to the protection of heritage and natural values, and to sustainable development.
This entity is one of the main executors in this territory of projects in the protected areas that it has under its administration and custody in order to preserve its biodiversity, endemism, as well as the improvement of the living conditions of the inhabitants of this area.
In the 2013-2014 period, a total of 18 projects are being developed in the park areas, 10 associated with programs financed by the state budget and 8 with international collaboration, 1 where the Budgeted Unit of Environmental Services is an executing entity and 7 are executed. by other entities getting involved as a participant and beneficiary.
Graph representing number of projects executed, Park in Cuba. Source: Prepared by the author
Results have been obtained that have had an impact on the economic, social, environmental and scientific-technological dimensions, among which the following stand out:
- Advanced studies of ecology and conservation biology of the populations of almiquins (Solenodoncubanus) in the Alejandro de Humboldt National Park. Elimination and control of invasive flora species by cutting down strips, groups or individuals isolated from the previously selected species, of the Alejandro de Humboldt National Park and the Hatibonico Ecological Reserve. Study and implementation of the management proposal for the control of the infestation of the catfish (Clariasgariepinus) in the Toa basin. Recovery of tropical fruit trees with dual purpose, feeding the wildlife and humans, in protected areas. Ethnobotanical and ethnopharmacological study through participation in the national multidisciplinary group,that validated the analyzes for the production of a nutritional supplement from common sage (Plucheacarolinensis) with a view to improving the quality of life of the Cuban female population. Ecological rehabilitation and adaptive management in ecosystems affected by open pit mining in the Cuchillas del Toa Biosphere Reserve. Design and construction of 10 new trails for the development of ecological and scientific tourism in the Provincial System of Protected Areas of Guantánamo. Ecological study and evaluation of presence-absence of species of ornithofauna that validated the observation of birds in protected areas of Guantánamo, as a new modality of scientific and ecological tourism. In a joint result with the Institute of Oceanology of Cuba, a new species of marine mollusk was described for science,Called Prunumhumbolti, honoring the Alejandro de Humboldt National Park. Recovery of species of threatened and reduced flora, also endemic to the eastern region, such as manajú, manglillo and alvaradoa. Their populations increased in situ, in which it has been possible to obtain up to 75% of germination and viability.
Financial, material and human resources have been allocated to achieve these results, without which the execution of the projects would be impossible, so it was necessary to diagnose the state of internal control in this activity in order to strengthen the control mechanisms. existing and it was found that the main weaknesses were found in the international projects that are executed by other institutions in the protected areas belonging to the entity, which are summarized in the following scheme:
Scheme representing deficiencies in project execution. Park in Cuba. Source. Prepared by the author
The analysis shows irregularities that violate the provisions of Resolution 139 of 2013 ¨ Regulations for the negotiation, planning, approval, execution and control of international projects and specific donations in the Ministry of Science, Technology and Environment ¨, in Articles 52 and 82:
Article 52: The executing or participating entities are obliged to record the assets, supplies and materials received from international projects, in accordance with the provisions of this matter.
Article 82: The project coordinators in charge of controlling the technical execution and coordinating the receipt of goods with the participating entities, by means of a delivery document prepared by the Head of the Project addressed to the Head of the entity that receives the goods. Likewise, they are in charge of periodically monitoring and evaluating with the economic area of the participating entities their financial and accounting system.
The heads of the CITMA entities that participate in projects executed by other OACEs are responsible for guaranteeing the control of the resources received through the International Projects, the fulfillment of the activities that correspond to them within the framework of the International Project. They also appoint a coordinator who represents the entity for the purposes of coordinating such actions.
The difficulties indicated are propitiated by failing to appear by the entity's management and the project coordinator in the entity in the discussion prior to the approval of the terms of reference with the executing entity, the interests and needs of the entity as administrator of the benefited areas and maintain a systematic reconciliation where the management maintains a feedback with the executor and financier and also requires compliance with what is agreed in the terms of reference and in the regulations for international projects.
Obviously there is a dissatisfaction of the entity as an internal customer of this process, however, its dual role as beneficiary but at the same time a participating entity gives it the possibility of influencing its improvement.
In order to improve a process, it is necessary to plan the improvement objectives for it and the way in which they will be achieved, which is why it is necessary to prepare an internal procedure that regulates the activity of projects, which should constitute a tool for the entity address.
A Procedure is an element of the Internal Control System, which is a detailed and comprehensive document that contains, in an orderly and systematic manner, instructions, responsibilities and information on policies, functions, systems and procedures of the different operations or activities they carry out in a entity, in all its areas, sections, departments, services, etc.
The purpose of the design of this procedure is to provide the guidelines that allow the entity to strengthen the internal control mechanisms over the material, financial and human resources used in the execution of the projects that are developed in the protected areas administered by the Ministry of Sciences., Technology and Environment in the Guantánamo province. This was prepared taking into account the general regulations and procedures established for project activities, Resolution 60/11 of the Internal Control System Standards, issued by the General Comptroller of the Republic of Cuba, the audit work carried out in the entity that allowed familiarization with the characteristics of the entity,the study of a sample of the files of existing projects and the interviews carried out with the specialists of the activity.
The procedure consists of the following sections:
- Index. Introduction. Objective: The objective of this procedure is to define the aspects to be followed in the execution and control of projects related to the conservation and development of protected areas. Scope: It is applicable to the Budgeted Unit of Environmental Services ´´Alejandro de Humboldt¨ of the Guantánamo province. Responsibility: They are responsible for compliance with the provisions, the entity's management and all the sub-directorates and departments involved in the execution and control of projects. Terms and definitions: Includes 29 terms related to project activity and the conservation and management of protected areas. Policy and procedures: Policies of a general nature are reflected based on the regulations issued by the Ministry of Science, Technology and Environment and the specific ones in correspondence with the diagnosis made in the entity.
Objectives that are pursued with its application:
- Use it as a working instrument by the entity's management. Ensure that all the specialists involved in this activity have an adequate understanding of the established policies. Systematize the initiation, approval and publication of the necessary modifications in the organization. Facilitate the study of the problems of the organization. Determine the responsibility of each position and its relationship with the rest of the organization. Make clear the sources of approval and the degree of authority of the various levels. Serve as a guide for newly recruited personnel.
Conclusions:
- The design and application of this procedure will allow the entity's management to: Comply with the resolutions established for the project activity Control and evaluate compliance with the existing internal control mechanisms for the execution of projects, strengthening control over the assigned resources. Minimize the existing weaknesses in the execution of the international projects that are executed in the areas of the «Alejandro de Humboldt» National Park. Evaluate the performance of the specialists involved in this activity.
Discussion
Undoubtedly, at the international and national level, we can find various procedures and methodologies for the execution of projects. In Cuba, the Ministry of Science, Technology and the Environment has regulated this activity by issuing regulations and resolutions.
The contribution of this research is to provide a procedure according to the specificities of this entity with the aim of eradicating and minimizing the irregularities existing in those projects carried out by other organizations in which it classifies in the terms of reference as a participating entity and its once the protected areas under its administration are benefited,In the bibliographic review carried out, no regulations or procedures were found that reflect how to counteract the difficulties and even procedural violations that may arise when developing a project in a protected area without taking into account their particularities and needs, for which reason we consider that the procedure that is presented despite being designed to be applied by the Budgeted Unit of Environmental Services ¨Alejandro de Humboldt¨, could be useful for the entire National System of Protected Areas.
Bibliographic references
- Juan José Miranda. Project Management.NassirSapagChain -Reinaldo SapagChaín -Preparation and Evaluation of projects.Nelson Aristazabal. Project management. Economic Policy Guidelines of the PCC.
