{"id":7517,"date":"2026-10-21T13:06:16","date_gmt":"2026-10-21T06:06:16","guid":{"rendered":"https:\/\/audithink.com\/?p=7517"},"modified":"2026-10-21T13:06:16","modified_gmt":"2026-10-21T06:06:16","slug":"university-procurement-audit","status":"publish","type":"post","link":"https:\/\/audithink.com\/en\/blog\/audit-pengadaan-perguruan-tinggi\/","title":{"rendered":"Procurement Audit of Goods and Services in Universities: Rules, Risk Points, and Audit Program"},"content":{"rendered":"
\"University<\/figure>\n\n\n\n

Photo by Jakub \u017berdzicki on Unsplash<\/p>\n\n\n\n

A campus buys many things at once: buildings and renovations, laboratory equipment, information technology devices, books and journal subscriptions, and consulting services. The values are large, the parties many, and the funding sources varied, from state budgets and service revenue to cooperation and grants. That is why procurement almost always makes the list of areas the SPI should look at.<\/p>\n\n\n\n

This article covers the procurement rules that apply to each type of university, the principles that serve as audit criteria, risk points at each stage, and an example audit program. General discussion of procurement audits is in the article audit of procurement of goods and services<\/a>. References were checked as of October 21, 2026.<\/p>\n\n\n\n

Which Procurement Rules Apply to Each Type of University?<\/h2>\n\n\n\n
Type of institution<\/th>Procurement rules<\/th>Notes for auditors<\/th><\/tr><\/thead>
Work-unit PTN (state budget)<\/td>Presidential Regulation 16\/2018 on Government Procurement of Goods\/Services, as amended by Presidential Regulations 12\/2021 and 46\/2025<\/td>The scope of the presidential regulation covers procurement at ministries, agencies, and other institutions that use the APBN. Check the latest version and LKPP implementing regulations.<\/td><\/tr>
PTN BLU<\/td>Exempt from the presidential regulation and governed by the BLU head's regulation (Presidential Regulation 46\/2025 Article 61; Minister of Finance Regulation 129\/PMK.05\/2020 Article 125 as amended by Regulation 202\/2022)<\/td>If it has no regulation of its own, a BLU follows the presidential regulation. The obligation to use domestic products and products of micro and small enterprises and cooperatives still applies.<\/td><\/tr>
PTN-BH<\/td>I did not find a provision in the regulations referenced in this article<\/td>Check the statute and the university leadership's regulations, as well as the terms of funding agreements if there are state funds.<\/td><\/tr>
PTS<\/td>Policy of the organizing body and the university<\/td>Funds from the government or grantors may carry their own procurement terms in their agreements.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Article 125 of Regulation 129 states that the BLU exemption applies to procurement sourced from service revenue, unrestricted grants, cooperation or other business results, and state budget receipts (pure rupiah). The BLU head's regulation follows the principles of transparency, fairness and non-discrimination, accountability, effectiveness, efficiency, economy, and sound business practice, and covers planning, preparation, selection, and contract execution. For pure rupiah funds, the provisions on payment procedures charged to the APBN still apply.<\/p>\n\n\n\n

Which Principles and Ethics Serve as Audit Criteria?<\/h2>\n\n\n\n

Article 6 of Presidential Regulation 16\/2018 names seven procurement principles: efficient, effective, transparent, open, competitive, fair, and accountable. Article 7 sets the ethics all parties must follow, including:<\/p>\n\n\n\n