Legal budgets related to ecological control in Cuba

Summary

Environmental control in Cuba is based on regulations related to environmental matters from the revolutionary triumph in 1959, with the reorganization of the Public Administration, outlining policies and strategies to preserve natural resources, when Law No. 81 was promulgated through the Ministry of Sciences, Technology and Environment.

With the implementation of the audit in the country as a control activity, according to Law No. 107, to exercise the highest state control and with it environmental control as one of the management tools.

Administrative law, a transversal axis of state public activity, radiates for the achievement of public functions to be exercised by the Administration towards its administrations, related to ecological control for sustainable development, tributary to local development in correspondence with the policy outlined in the economic model through the Guidelines adopted in the 6th Congress of the Communist Party of Cuba as of 2012.

For the execution of the article, we rely on scientific methods to support research in logical historical, exegetical-legal, analysis and review of scientific documents related to economics, social and legal sciences.

Introduction

The Constitution of 1976 institutionally and legally assumes the guardianship in matters of protection of nature and its natural resources by the State in Cuba, as well as by citizens with a socializing sense in line with what was approved at the Rio de Janeiro Summit in the year 1992, contextualized in the internal rights of each country, as found in the entire Latin American region and in Cuba.

In correspondence with the international mandate that the country is a signatory in environmental matters, so the organization of the Central State Administration in Law No. 1323 of 1976 as a legal expression, attributed to the State Committee for Science and Technology the establishment, direction and control of the National System for the Protection of the Environment and the Rational Use of Natural Resources, creating the National Commission for the Protection of the Environment and the use of Natural Resources in Cuba.

In 1980, Decree Law No. 31 dictated the functions of the State Committee of Sciences and Technology, delegated to the Academy of Sciences, being attached to it the National Commission for the Protection of the Environment and Conservation of Natural Resources, bases that contributed to the approval of Law No. 33, legal fact that allowed Cuba for the first time to regulate this matter in a law as a State party to the international Treaties of International Environmental Law, as indicated above.

At the beginning of the 90s of the last century, the Central State Administration Bodies (hereinafter OACEs) were reorganized, ceasing the National Commission for Environmental Protection, attributions that were delegated to the Ministry of Sciences, Technology and Environment (CITMA), who directs, executes and controls the policy of the State and the Government in this sphere. Law No. 33 is repealed by Law No. 81, defining in it the powers of the OACEs, the Local Bodies of People's Power, the Attorney General's Office (FGR), and the Ministry of Agriculture (MINAGRI); together with substantive laws that have been implemented in tax, agrarian, foreign investment, health, protection and hygiene policies, administrative sanctioning law, energy and mines,make that today we have adequate environmental legal regulations, which in the opinion of these authors are not exclusive of an update that allows us to be in better conditions to give a treatment at a higher level to the environmental problems that befall us, in correspondence with the results scientists, of which the social sciences are not alien, as specified in the Guidelines of the VI Congress of the Communist Party of Cuba for the economic model that is implemented.as specified in the Guidelines of the VI Congress of the Communist Party of Cuba for the economic model that is implemented.as specified in the Guidelines of the VI Congress of the Communist Party of Cuba for the economic model that is implemented.

The authors intend to contextualize the actions that are carried out in terms of control of natural resources and their relevance in pursuit of local development, in compliance with the Magna Carta, for sustainable development. Since we consider that the current environmental regulations do not recognize environmental auditing, strategic environmental evaluation, cleaner productions as part of the management instruments, not contextualizing their action under the guidelines that will be implemented by the Comptroller General of the Republic, related to environmental control and public services in this case those related to environmental issues.

1.-Environmental control in Cuba. Legislative historical analysis

Ecological control appears regulated in Law No. 81, related to environmental management tools and in particular with the exercise of state environmental inspection, exercised by CITMA, executed at the three levels in relation to what is administratively regulated for this type of environmental action to natural resources in order to preserve the environmental legal good.

As the governing body of environmental policy that is mandated; These authors consider the existence of a possible duality to environmental control; Before the mandate that Law No. 107 when granting the CGR, to exercise actions to protect the environment at the highest level, with legal regulations in order to achieve a right to sustainable development, of the present and future society, with the help of specialists from CITMA and from other areas of knowledge deemed pertinent when this type of control is exercised through the environmental audit.

It has allowed these authors to consider criteria expressed on the subject by Traba Armada and Aguilera Mesa, who from scientific and practical studies have formulated theoretical assumptions for its realization in the country from the accounting-administrative knowledge about the protection of environmental auditing, such as environmental control mechanism by the services of the Public Administration.

That in one way or another will contribute to economic recovery, contributing to a solid base in order to advance in the establishment and implementation of the National Environmental Strategy delimiting the environmental problems declared by CITMA, budgets that will lead to a higher stage in protection of the environment and the rational use of natural resources, taking into account the limited financial and material resources provided by the State, which impose its gradual materialization as a more viable alternative, following priorities closely linked to the problems of socioeconomic development at the local level, with a new look through the tax regulations, which will contribute to the creation of monetary funds to mitigate the environmental problems declared by the State,when applying fiscal taxes for its future concretion (environmental discharge).

Cuba radiates as an exponent of an adequate environmental policy in tune with the new paradigms, consequently with what exists in the environmental legal area in Latin America and Europe in terms of environmental protection. It fulfills its duties stipulated in the protection agreements in which it participates and is a party, creating environmental protection policies aimed at guaranteeing the well-being of man and the community in general, for the achievement of better management that facilitates economic and social development. sustainable, in view of the economic limitations as a blocked country and to be taxed the protective actions to the environment of sufficient financial resources not available today by the Public Administration for its action.

But it is necessary to mean by these authors that our framework law on environmental matters is in need of an update and evolution, we appreciate a lag with what is concurrent in environmental matters in the Latin American area and in other geographical blocks contrasted in matters related to green accounting, environmental insurance, environmental justice, environmental auditing, treatment of environmental responsibility in the adjective and substantive norm, as related to administrative sanctioning law and the doctrinal development of administrative environmental law.

Contextualized in the principles of Cuban environmental policy, such as: the right to a healthy environment is a fundamental right of all citizens; The protection of the environment is a citizen duty, environmental management is comprehensive and cross-sectoral and in it, state bodies and agencies, other entities and institutions, society and citizens in general participate in a coordinated manner, in accordance with their respective competencies. and capabilities.

1-1.- Environmental management tools, environmental control through state audit and inspection:

Its antecedents, beginning and starting point are based on the technical processes of production, carrying the environmental problem recognized today. Images of hundreds of smokestacks spewing smoke long represented the symbol of progress and the consolidation of economic power (Since 1789, there have been many years of ecological indifference and 'ecological violence).

It is the criterion of these authors that today this perception no longer exists, the world and with it its statesmen have realized that protection of the environment is a priority issue to solve and consolidate, which will have to work with a new thought in the solutions that are addressed by Environmental Law, until today not resolved before this period of environmental crisis that coexists.

Auditing is recognized as an evolving function in all sectors of developed societies. With limitations, imposed by the influence of the cultural, institutional and regulatory environment in each country, deducing general principles in order to form a basis for the development of a theory of general application. Control action that has dealt for centuries with the honest and accurate accounting of money and property in state affairs, in the services of central, local and miscellaneous government agencies, in the business affairs of merchants, landowners, venturers, manufacturers and people dedicated to all forms of commercial and industrial enterprise, and in transactions of other institutions and organizations large and small.

Its purpose is the fulfillment of duties by the persons responsible for the guardianship and accountability with respect to the custody of money and other resources, the administration of estates, commercial and manufacturing establishments, the provision of services and other activities. To ensure that it is done with the necessary competence and authority to fulfill its corporate purpose, both the audit process and access to information must be at least equal to those of those who are audited. Although there are other benefits to the audit, the main one is the report and opinion of the auditors as a result of the investigation.

This ecological or environmental control is instrumented in the technical standards ISO 14000, defining environment, they are technical standards of the environmental management system, such as organizational structure, planning activities, responsibilities, practices, procedures, processes and resources to develop, implement, carry out, review and maintain environmental policy, diagnosing environmental problems with a multidisciplinary, interdisciplinary and transdisciplinary character, establishing the level of responsibilities, supported by current legislation and policies, based on a decision-making process and citizen participation, related to the environmental impact, producing a certain action on the environment; linked to environmental auditing, as a systematic and documented verification process,to obtain and objectively evaluate the evidence of the activities, incidents, conditions and specified environmental management systems or the information that on these matters meet the control criteria, carried out by CITMA through the state inspection, in accordance with the Law No. 81 and the substantive administrative regulations.

It will correspond to the CGR, to exercise the highest protection of environmental control, through audit programs (guidelines), as a public service of the State Administration, which starts from the recognition that the environment has from constitutional law, not yet disengaged of the administrative function that was exercised by the defunct Ministry of Audit and Control through government Control to the OACEs.

Activity in correspondence with the Environmental Impact Assessment, as this is the end of the environmental audit, related to the technologies used by Cuban business today not clean, due to the current industrial obsolescence and heterogeneity of more than 50 years, how to avoid or prevent these impacts, tributary to an adequate ecological balance as expected situation, with the help of CITMA, who must be inserted in the execution of this environmental control with the execution of the audit.

The CITMA, OACE that executes the control of the environment through the State Inspection, protected in Law No. 81, and in the substantive norms that contextualize it in the administrative order through government control, using for this the technical norms ISO in the control of the environment as does the CGR, exercised by its three levels throughout the national territory, in response to the designed program, in correspondence with the main environmental problems that have the greatest preponderance included in the National Environmental Strategy. Linked to the application of environmental management tools as a public policy, in many cases complying with the provisions of Government control.

Multidisciplinary teams from other OACEs participate in this, in the case of the forest inspection of the Ministry of Agriculture, the sanitary inspection of the Ministry of Public Health, the inspection on occupational health and safety of the Ministry of Labor and Social Security and the Ministry of the Interior, among some of the agencies linked to the activity of the state inspection. They participate in this environmental control action together with CITMA as specialists, certifying the conclusions they arrive at in their evaluations.

Actions considered by these authors, both the inspection and the audit have an adequate response to the protection of the environmental legal asset, with the requirement of the types of environmental responsibility, applied in its three aspects: civil, criminal and the administrative; the latter is mostly used by the controllers in the exercise as a state public function. By applying strict liability, not adequately established in our legal system yet regarding the procedural matter.

1.2.-Current trends related to environmental protection in relation to environmental protection and environmental control in comparative law:

The rapid evolution of environmental problems and the concepts on which environmental policies are based, but also the problems that man has had to face as a social being, have ended up making natural the institutional transformation processes that have come to take place in recent years and that may occur in the future. These transformations do not refer only to the organic structures of the Administration institutions but also to all the mechanisms of articulation between the State and civil society.

To distinguish environmental auditing from other services, we consulted the definition of auditing, given by the American Accounting Association and we cited: “systematic process to obtain and objectively evaluate evidence in relation to a verifiable statement about activities and events to ascertain the degree of correspondence between the statement and the established criteria and then communicate the results to interested users "

The International Chamber of Commerce defines eco-auditing as: “a management tool that includes a systematic, documented, periodic and objective evaluation of the operation of the environmental organization. It provides for the implementation of management, as well as the necessary control equipment in order to: Facilitate management control of environmental practices and declare compliance with the company's policy in accordance with environmental regulations ”.

This concept is introduced for the first time in the United States, in response to increasingly restrictive environmental legislation and the heavy penalties associated with voluntary violations. In a first phase, the objectives consisted of ensuring that the company met the legal provisions in a methodical and comprehensive manner. Preventive provision that evolved in the eighties of the last century towards a defensive position, and thus began to be seen as instruments capable of promoting an unbeatable use of resources, allowing to improve the image of the company in the market and contribute to its competitiveness.

At the end of the seventies of the last century, when a series of companies implemented audit programs, even using environmental safety and hygiene (EHS) audits to analyze compliance with government regulations and internal regulations. At the end of the eighties, a third factor emerged related to the development of EHS audits that reflected the growing desire of public opinion for companies to provide complete information on their incidence and performance on the environment. In recent years, chemical, petroleum and industrial companies have been trying to respond by publishing public environmental reports. At present, it is discussed among professionals who execute environmental control,around the objectives and strategies aimed at providing information on the degree of compliance with environmental regulations and their risks.

The Environmental Protection Agency of the United States, considered mandatory the implementation of independent environmental audits, it was from there when the North American regulations began to require companies to publish some data. (Superfund Amendments and Reauthorization Act (SARA), Title III, Sec. 313, requires companies to report the amounts of toxic substances they emit). In the European Union, the environmental standards that a company must comply with vary considerably depending on the country of implementation.

The Regulation of the Community of European States 1836/93, applied as of April 1995, tries to mitigate the aforementioned differences, establishes environmental management standards, requires companies to promote the performance of environmental audits and to prepare environmental reports for the government of your country, and this, in turn, proceed to its disclosure.

Considering a vast set of environmental issues, including the emission of pollutants, the production of waste, noise and consumption of raw materials, the consumption of energy and water. Today all environmental management is transformed, companies will end up constituting an independent function that will have to distribute its priorities with other processes, until it becomes an increasingly integrated function in those processes. A fourth factor today is visualized with: the growing confidence of managers in the usefulness of this discipline as a measuring instrument that values ​​and helps to change and improve EHS performance, thus closing a complete cycle in relation to the treatment given to this institution.

These authors estimate that it was the industry that first felt the need to anticipate the environmental aspects of its operations and now it is also the industry that expects auditing to play an important role in the next phase of environmental management.

Confirming it with the results of researchers from the accounting-financial area of ​​consulted countries of the European Union and Latin America, such as Gaz, Casals, Malheiros, Eyer, Iribarrem, Malaxechavarría, Dense Pinheiro, and Garay, when defining it as: “research process carried out by an independent auditor aimed at determining the degree of business efficiency, in relation to the degree of satisfaction experienced by the community and its habitat, indicated in its audit report to the degrading agents of the environment and the magnitude of the degradation produced "," systematic research, carried out by specialists, aimed at the environmental management system and its results.

Other authors contrasted from the legal knowledge of the countries consulted on comparative law, such as: Carmona Lara, De Bessa Antunes, Irribarren, Bustamante Alsina, Fernández de Gatta Sanchez, Di Trindade Arnado, De Medeiros Garcia, Beltrao, Martin, Meier, Bustamante Alsina, Lopez Sela and Ferro Negrete, Quintana Valtierra, Morales Lamberti, Lorenzetii, Bustamante Alsina, Morales Lamberti, Novak, and Sales, agree that among the modes of action of the Public Administration, this control action is an activity of limitation or police, is a provision of a public service, a management or economic activity, with inspection and sanctioning or police power from the perspective assumed by the Public Administrations,of its officials in the face of their faults and for committing damage to natural resources, with the known non-compliance with environmental policies implemented in pursuit of sustainable or sustainable development.

In Cuba, investigations carried out by specialists in the financial accounting area, such as Armada Traba, Font Aranda, Pelegrin Mesa, Pérez Bello and Aguilera Mesa, who from this point of view have shown inadequacies in the achievement of this management tool related to green accounting, the lack of environmental culture, the non-demand for environmental responsibility, the repair of environmental damage and its relationship with environmental costs, the lack of mandatory environmental insurance that allows compensation for damages caused by damage to the environment. Other Cuban academics, who from the legal sciences, have investigated on the subject, are: Viamontes Guilbeaux, Caraballo Maqueira, Rubio-Legrá, Rey Santos, Fournier Duharte, Monzón Brugera, Elías Vega, and Cánovas González, among others;making contributions to Environmental Law, related to environmental protection, protection of environmental responsibility, management tools, Comprehensive Management of Coastal Zones, treatment of environmental justice, environmental administrative law since 1980. Existing shortcomings in the analysis related to the treatment of environmental control, in the theoretical, doctrinal and legislative order.

The authors, when contextualizing all these criteria expressed in its definition, consider it as: the instrument of the administration of the company that deals with the work routines and procedures of this, or of one of its sectors, referring to environmental management, At the level of compliance with environmental laws and the policy of the company itself, it is an orderly procedure whose basic objectives are the examination and evaluation, periodically or occasionally, of the legal, technical and administrative aspects related to the environmental activities of the company. Company, as an instrument for analyzing its environmental performance and actions related to these endeavors, is also a management instrument that allows us to make a systematic evaluation,periodic and documented and objective of the management and performance systems of the equipment (equipment) installed in the establishment of a company, to control and limit the impact of its activities on the environment.

As a component or compartment of the social audit that consists of an independent, systematic, periodic, documented and objective examination or evaluation, carried out by an interdisciplinary team of environmental auditors (professionals specialized in the accounting-financial-economic fields, of environmental sciences of biology, engineering, law, social sciences, and general industry or government expert) all of them with knowledge of the standards and training in the application of the respective procedures of financial and management audits.

It is a systematic evaluation to determine if the environmental control system and environmental performance are in accordance with the action programs and the system is being effectively implemented and is adequate for the company's environmental policy. It is an objective and documented evaluation of the impact of your business activities on the environment, it aims to appreciate, at any given time, the impact that all or part of the production or the existence of a company is likely to have on the environment and appears as a management tool, which allows monitoring the progress of environmental management and highlighting potential risks early.

Finally, considering that there is consensus that it is a management tool to know the environmental management in a company, its potential risks, its social dimension, executed by multidisciplinary teams, to determine the degree of efficiency in environmental matters. In Cuba, it is contextualized in the business sector that has implemented the improvement system, in the environmental management folder, but not in other areas of the state and non-state business sectors, where policies related to environmental protection are not adequately implemented. environmental Protection.

We were able to analyze the provisions of the international organization that groups together the Supreme Audit Institutions, defines it as: the planning and management tool that gives a response to the demands that any type of treatment of the urban environment requires, it serves to make an analysis followed by the interpretation of the situation and the operation of entities such as a company or a municipality, analyzing the interaction of all the aspects required to identify those points, both weak and strong, which must be influenced in order to achieve a respectable model for environment.

In the opinion of these authors, if we point out the case of a state or non-state company, why and why does it carry out an environmental audit on a voluntary basis, it does so to quantify industrial operations, determining whether the effects of pollution produced by said company are within the legal framework of environmental protection, so that it contributes to the expected local development with clean productions. Something not very internalized in the Cuban business community, there is still no adequate environmental awareness that allows with positive actions to mitigate the current environmental problem, included in the Environmental Strategy, although it has as a distinctive note the obligation through a plan.

Evidentiary studies of the Environmental Impact Assessment are usually carried out to determine if a new development or an expansion work will comply with the regulations imposed during the construction process of the project. Therefore, the authors define it as: the environmental control action carried out by an SAI that allows knowing the result of the environmental impact, in which the environmental management in which a Legal Person attends can be monitored and the risks that may be incurred can be determined, to certify its clean technology.

Keeping relation to the management audit, the compliance audit and the financial one within Cuban internal law. The countries taken as a benchmark in the matter of comparative law, execute this control action by the environmental norms created by the International Organization for Standardization; ISO 14 000 series of international standards, which is not law, but if the countries have it registered to do business, compliance and commitment to the environment must be shown, as a requirement to negotiate, recognized in international treaties, barriers to development of international trade.

Continuing with the analysis of environmental law and within this, the environmental control of natural resources as protection of the environmental legal good, we have the study carried out by professors and researchers from the legal area of ​​Latin America, the Green Planet Project, Caferrata and Rinaldi, the one that concluding in its first phase, its results are collated: “almost all the countries of Latin America and the Caribbean present a similar legal structure: in the head, environmental constitutional clauses, then a General Law, Bases Law, Framework, or Organic, Environmental, and below, environmental sector laws ”.

Coincident with the previous studies carried out by Professor Brañes Ballesteros; confirmed by the CITMA environmental policy director, Rey Santos, who affirms, “the constitutional norms that deal with the environment constitute a very relevant part of Environmental Law. This is so because these norms outline essential guidelines that must be considered by the legislator and, therefore, guide the actions of the legislative body. (…) On the other hand, its character as a stable norm means that the modification or repeal of the constitution is subject to special conditions, and its “rigid” condition determines that the procedure for such changes is generally included in the constitution itself. This stability is transmitted to the environmental budgets it contains,elements that make constitutional regulations a particularly relevant area for the analysis of the evolution and progress of environmental law. "

Brañes Ballesteros, highlighted in his studies that: “the complex recent political history of the vast majority of the 20 countries that make up Latin America has led to a renewal of their institutions, which has been reflected, among other things, in constitutional changes. Between 1972 and 1999, 16 of the 20 countries in the region have created new Political Constitutions, which in various ways have tried to incorporate the modern concerns of Latin American society ”.

Considering these authors that what is analyzed here in a first result has allowed us to recognize that these new Constitutions contain an important number of provisions that refer to the concern for the protection of the environment and the promotion of a model of sustainable development, which have come to green these fundamental laws from the last century to the present, which is reinforced by the mechanisms introduced in relation to the control of natural resources for both the state and non-state sectors, paying tribute to sustainable development, which is nothing more than pay tribute to adequate local development, and that as a bastion is Ecuador, a Latin American country, as part of the ALBA economic bloc.

2.-The activity of public services

We can point out that the first idea of ​​public service, like other administrative legal institutions, takes place as it is mostly recognized and the doctrine agrees, in 18th century France, starting from the consolidation of the bourgeois revolutionary movement, in the face of the influence of the nobility in the judicial bodies of this historical moment.

Matilla Correa, stated: the notion of public service not only appears here as a technique that frames a management activity within the administrative legal field, but as a criterion also allows evaluating the administrative law nature of other actions of public entities.

It is not also to point out that the concept of public service has had different meanings, in correspondence with the historical moment in which it has been written about. The new constitutionalism that is emerging in the Hispanic-American area, of which we are part, has shown some interest in the recognition of this activity. Being of the utmost interest for the State to legitimize its achievement in regulations, in correspondence to the modifications that have been made with the economic changes in the Cuban social project, as this is a fundamental link within the administrative activity, which is not yet seen with an adequate doctrinal construction by the legal knowledge in the country.

Within domestic law, we visualize the structuring of the Cuban administrative organization, which finds its legal basis from Decree Law 67 of 1983, as the core legal regulation of the central structure of the Public Administration; later modified by Decree Law 147 of 21 of 1994 and other legal bodies that in this sense have been unifying activities in this organic-administrative framework of the country. Those that allow at least general functionality of the OACEs and the Local Bodies of People's Power through their Administration Councils, being those in charge of directing the activities and services that the Public Administration is responsible for.

In determining an activity as a public service, a series of elements are essential that derail its proper configuration. These elements, or also called characteristics, have made it possible that together with the criteria and principles raised, the public service can be defined more accurately as a legal category. Fortunately the doctrine is peaceful and uniform before them. One of the first elements to take into account is the need of a general nature; logically, if the end of the public service is given by solving public needs, it must first start from the existence of such individual need that is generalized, otherwise there would be no case.

On the other hand, there is the subject providing the activity, in this case it is evident that reference is made to the bodies of the Public Administration or the private subject in charge of carrying out the provision.

Another important element of the public service is given by the need for a regular, continuous and uniform provision, so that it can satisfy the needs of the communities over the interests of those who provide them.

Among other elements of public service, the important element of ownership should not be forgotten, that is, who enjoys being the owner of the activity carried out? In this direction, the doctrine responds practically unanimously to the State. Last but not least is what refers to the legal regime, according to Jèze… the expression public services should be reserved for cases of satisfaction of needs in the general interest in which "public agents may resort, through public law procedures, to rules that are outside the orbit of private law

As has been observed individually, it has been tried to show some substantial elements that make up public services to some extent. However, the doctrine itself has not lacked other authors who group certain elements to configure the public service.

2.1.-Budgets of the activity of public services related to the control of natural resources in Cuba:

The public services considered by these authors that are related to the control of the environment, in accordance with the provisions of the doctrine analyzed in the previous section, it is considered by these authors that those related to environmental law are based on Law No. 81 itself, They are linked to environmental management tools, complemented by the regulations regulated in forestry, tax and urban matters and in auditing as a legal expression within the legal system, these are:

• Environmental management. (This is carried out in collaboration with the Ministry of Economy and Planning, through the Directorate of Physical Planning), using urban regulations as part of Urban Law. The norm itself indicates that its main objective will be to ensure the sustainable development of the territory from a comprehensive consideration of environmental aspects and their link with economic, demographic and social factors, in order to achieve the maximum possible harmony in the interrelationships of society with nature The environmental license. (The same is granted by CITMA specialists, after an environmental inspection carried out for the activity to be carried out, specialists from other organizations, such as the Ministry of Public Health, participate in its concession.the Ministry of Agriculture, the Physical Planning Directorates among others). The standard defines it as any activity capable of producing significant effects on the environment or that requires due control for the purposes of compliance with the provisions of current environmental legislation, will be subject to the granting of an environmental license by CITMA in accordance with what this body stipulates in this regard, which will also establish the types and modalities of said license. The environmental impact assessment. (This type of action is carried out by CITMA specialists, although the law provides that other specialists summoned to carry out said evaluation may participate, which is not carried out at 100% of the activity in the country) Law No.81 in this particular defines that it will be mandatory to submit to CITMA for consideration, in order for the corresponding environmental impact assessment process to be carried out, new works or activities projects. The State Environmental Inspection System. (It is a system designed by the agency, from its central, provincial and municipal structure) Establishing that the state bodies and agencies that participate in the State Environmental Inspection System will include in their inspection systems the aspects required to guarantee the protection of the environment in their respective spheres, for which they will act in coordination with CITMA. Administrative, civil and criminal liability regimes. (They are those established in the Environmental Framework Law,that substantively derive from exercising responsibility in compliance with what is regulated in the Penal Code, the Civil Code, and in the application of Administrative Penalty Law by those who have competence and jurisdiction) Environmental audit (control action carried out by specialists of the CGR in its three levels) as well as within the OACEs and civil societies accredited in the body itself, it is executed according to the provisions of the doctrine consulted whose purpose is destined to certify the clean technologies of an audited entity. Which appears prescribed in Law No. 107 and in the Agreement of the Council of State regulating this activity. As in the audit programs established by this control body.and in the application of Administrative Penalty Law by those who have competence and jurisdiction) The environmental audit (control action carried out by specialists from the CGR at its three levels) as well as within the OACEs and civil companies accredited in the body itself, It is executed according to the provisions of the doctrine consulted, the purpose of which is to certify the clean technologies of an audited entity. Which appears prescribed in Law No. 107 and in the Agreement of the Council of State regulating this activity. As in the audit programs established by this control body.and in the application of Administrative Penalty Law by those who have competence and jurisdiction) The environmental audit (control action carried out by specialists from the CGR at its three levels) as well as within the OACEs and civil companies accredited in the body itself, It is executed according to the provisions of the doctrine consulted, the purpose of which is to certify the clean technologies of an audited entity. Which appears prescribed in Law No. 107 and in the Agreement of the Council of State regulating this activity. As in the audit programs established by this control body.It is executed according to the provisions of the doctrine consulted, the purpose of which is to certify the clean technologies of an audited entity. Which appears prescribed in Law No. 107 and in the Agreement of the Council of State regulating this activity. As in the audit programs established by this control body.It is executed according to the provisions of the doctrine consulted, the purpose of which is to certify the clean technologies of an audited entity. Which appears prescribed in Law No. 107 and in the Agreement of the Council of State regulating this activity. As in the audit programs established by this control body.

The authors consider that there are other public services related to the protection of natural resources, such as the distribution of water and the collection of solid waste, among others, that in one way or another the Public Administration regulates proceeding towards their administered (social citizen), using administrative regulations, which are vertically and horizontally related to environmental law. Those that still do not have an adequate treatment in the business accounting systems (green accounting subsystem) and in domestic law.

Today within the Cuban legal system they have a normative expression that is based on an administrative axis for its compliance by the Public Administration towards its administered, biased without yet an adequate doctrinal construction on the part of the academic area in the country. Being at the discretion of these authors what they still do not allow a recognition of Environmental Administrative Law.

2.2.- Environmental control, an environmental management tool for local development as an activity of the Administration's public services:

Control of the environment is carried out by the OACEs and the State control bodies, as well as by the Administration Councils in each territory, in correspondence with the political-administrative division of the country. Law No. 81 establishes that CITMA will be the body that will exercise control of the environment, noting that other organizations such as the Ministry of Public Health also have competence and jurisdiction in this activity, which exercises state sanitary inspection, under protection what is provided by Law No. 41 and the rest of the regulations and administrative provisions that complement it.

In the Ministry of Agriculture, it is responsible for exercising inspection in forestry matters, which it exercises with its body of inspectors, covered by what is regulated in Law No. 85. Another body that has powers in this regard is the Ministry of Labor and Social Security, who, through the control of occupational health and safety, exercises labor inspection within the business sector. It executes it in compliance with the provisions of Law No. 13 and the provisions that complement and update it in this regard.

Therefore, in the opinion of these authors, these three organizations are the ones with the greatest implication in the control of the environment, being in correspondence with what is provided in the current Cuban environmental framework law.

Now, the bodies that are linked to the control of natural resources, in the first order is the FGR, which fulfilling the mandate established in Law No. 83. They exercise it, as it is the watchdog of compliance with legality, It does this through Tax Verifications, verifying compliance with the policies established by the State in relation to the issue addressed.

The other body with competence is the CGR, which under the provisions of Law No. 107 and Decree Law No. 159, will exercise the highest control by the State in compliance with its mandate, through the audit. This action is not related to the inspection by discerning in its procedure and forms of execution, as in the person who executes it, who will have to have a certification as an auditor or controller.

The authors agree that this activity of the environmental audit or eco-audit is a public service that the Public Administration provides to its administrations and natural persons, we start from the very concept of public service and the characteristics that distinguish it. Destined within the local development to identify within the business sector those who pollute the environment, certifying or not their production as clean, a challenge due to the technological obsolescence of the current industry in the country, with many of these with more than 50 years in operation and heterogeneity in the business system, today committed to implementing an economic model that will allow, according to its design, to evolve in the international market with the products that we are capable of producing duly certified.

That is why the Public Administration has conceived in its internal law new figures that in one way or another have a link with environmental control, this is the case of tax regulations, with Law No. 113, which radiates to the application of the eco-tax or environmental tax, allowing you to take strategies in order to mitigate negative actions that have been raised against the environment, by having a monetary fund to take actions to reverse or mitigate the adverse environmental situation.

It is the criteria of the authors to consider that there are still biases to be implemented in our internal law, an example of this is the case of accounting within the business system, which does not include environmental risks in its accounting entries (green accounting), another example is environmental insurance, which would cover risks through the policy agreed with the country's insurers.

Therefore, far from recognizing that the legislation on environmental matters in the country is adequate, it is in need of updating and evolution, in keeping with the factual situations implemented and with a solution in other systems of law that have been contrasted by the authors of this material..

3.- Conclusions

The environmental control action through the environmental audit, as a state function, will be exercised under Law No. 107, through the control programs established by the Office of the Comptroller General of the Republic to legal and natural persons, in order to certify + clean production, the result of which will be to mitigate environmental problems, making commercial production competitive in the market with its eco-label, as a public service of the State Administration.

The legal sciences and the accounting sciences must march together in pursuit of a sustainable development and balance to preserve the environment.

The Audit Law and the Environment Law must be updated considering that:

• From these start the identification of the legal principles and the consolidation of the legal techniques related to the protection of environmental control, today in contradiction With the understanding and legal regulation of this control action, they will allow to achieve the goals and objectives that guide the action of control in response to the state function as public policy, in correspondence with the guidelines established by the Supreme Audit Institutions. In Cuban domestic law, there is no adequate treatment of accounting in relation to the due protection of the environment, as a policy state public, related to sustainable development, tributary to local development. Cuban substantive norm does not establish the environmental insurance policy,related to the commission of environmental damage by natural and legal persons.Ecotributation, modernized with the implementation in accordance with Law No. 113, will have to be contextualized by Cuban businessmen, to help mitigate environmental problems. Higher education will have to project higher studies related to studies in environmental engineering or environmental sciences, which allow an adequate response to current environmental problems. Promote studies for doctrinal recognition of public services in environmental matters.Higher education will have to project higher studies related to studies in environmental engineering or environmental sciences, which allow an adequate response to current environmental problems. Promote studies for doctrinal recognition of public services in environmental matters.Higher education will have to project higher studies related to studies in environmental engineering or environmental sciences, which allow an adequate response to current environmental problems. Promote studies for doctrinal recognition of public services in environmental matters.

To promote academic studies that contribute to the conformation in doctrinal matters of environmental administrative law in the country by jurists dedicated to the study of this branch of legal sciences.

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