Publicación: Apoyo de procesos contables, tributarios y administrativos a las asociaciones comunitarias en el marco del proyecto “Reducción del riesgo y de la vulnerabilidad frente al cambio climático en la región de la depresión momposina en Colombia”
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This paper has been made in order to develop a basic training program in accounting, tax/fiscal and administration matters for six community associations: ASOCANTOR, ASOMATIAS, EL CHINCHORRO, ASPASFU y ASOFAM belonging to San Marcos, San Benito de Abad y Ayapel municipalities. These municipalities are part of La Mojana sub region belong to Sucre department in Colombia. This work contributes to the improvement of administration, financial and tax/fiscal management, taking in to account that the absence of this has become a problem to make decisions and comply with state obligations. The applied methodology has focus on Participatory action research to gather required information through observations techniques and interviews implemented to Chinchorro, Mata de Caña, La Mancha, El Torno, Las chispas y Pasifueres communities. The used of Primary and Secondary sources as information gathering method has allowed the following results: first of all, implementing accounting and administrative records mechanisms that allow the achievement of the associations goals; second of all, the association learned to make their accountability and formal registration of legal documents; finally, the association’s members work in the stipulated roles by organizational structure, this has facilitated the performance of community, collective confidence and good management of resources.