{"id":7520,"date":"2026-10-21T13:07:22","date_gmt":"2026-10-21T06:07:22","guid":{"rendered":"https:\/\/audithink.com\/?p=7520"},"modified":"2026-10-21T13:07:22","modified_gmt":"2026-10-21T06:07:22","slug":"research-grant-fund-audit","status":"publish","type":"post","link":"https:\/\/audithink.com\/en\/blog\/audit-dana-hibah-penelitian\/","title":{"rendered":"Audit of Research and Community Service Grant Funds in Universities"},"content":{"rendered":"
\"University<\/figure>\n\n\n\n

Photo by Trnava University on Unsplash<\/p>\n\n\n\n

Research and community service funds flow into campuses from many directions: ministries, industry partners, funding institutions, and grantors from home and abroad. Each source brings its own agreement, rules of use, and reporting obligations. That is why these funds are often the object of examinations that demand care: not only whether the money was spent, but whether it was spent according to the contract and produced the promised outputs.<\/p>\n\n\n\n

This article covers the rules underlying research funding in universities, the difference between grant funds and state budget funds at a BLU, risk points, and an example audit program. References were checked as of October 21, 2026.<\/p>\n\n\n\n

What Is the Legal Basis for Research Funds and Grants on Campus?<\/h2>\n\n\n\n
Reference<\/th>Relevant content<\/th><\/tr><\/thead>
Law 12\/2012 Article 46 paragraph (2)<\/td>Research results must be disseminated through seminars, publications, and\/or patents, except those that are confidential or endanger the public interest. The elucidation of this article states that the obligation applies to research funded by the government and\/or regional governments.<\/td><\/tr>
Law 12\/2012 Article 89 paragraphs (6) and (7)<\/td>The government allocates at least 30 percent of PTN operational assistance funds to research funds at PTN and PTS, and those research funds are managed by the ministry<\/td><\/tr>
Minister of Finance Regulation 129\/PMK.05\/2020 Articles 69 to 69C, as amended by Regulation 76\/2025<\/td>Rules on grants received by a BLU: definition, registration, consultation, grant agreement, and use of restricted and unrestricted grants<\/td><\/tr>
Funding agreement or contract<\/td>The purpose, amount, period, conditions, reports, and sanctions that apply to a particular project<\/td><\/tr>
Current-year funding guidelines from the funder<\/td>Details of cost components, accountability evidence, and report deadlines. Guidelines can change every year, so take the edition that applies to the project being audited.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

I do not list the details of cost components from specific funding guidelines because their content differs between funders and between years. Auditors should treat the agreement and the guidelines in force as the main criteria.<\/p>\n\n\n\n

What Is the Difference Between Grants and State Budget Funds at a BLU?<\/h2>\n\n\n\n

Article 69 paragraph (7) of Regulation 129, as amended by Regulation 76\/2025, defines a BLU grant as income in the form of money, goods, services, and\/or securities received from the public, other bodies, or entities outside the central government, without any obligation for the BLU to hand over money, goods, or services to the grantor. This means not all research funds received by a campus have grant status in this sense. Funds from the state budget through ministries follow budget management provisions, not grant provisions.<\/p>\n\n\n\n

Some other provisions for grants received by a BLU, which can serve as audit criteria:<\/p>\n\n\n\n