Behind the Law of Goods/Services Procurement Implementation during Covid-19

Abstract

Pandemic situation brings dramatic changes in many aspects, including state budget to recover the emergency situation that force the government to take immediate action known as discretion, including goods and services procurement particularly in health and social sector. Government regulation on Goods and Services Procurement always updated to adjust with current situation to anticipate changing needs. But in abnormal situation, there are many niches may use on behalf of self or certain party interest. In that, the government auditor, both internal and external, must recognize the possibility area where fraud may exist. By studying existing regulation as starting point, an auditor can develop effective audit program both to prevent or detect wrongdoing practices in GSP in health and social sector. There are some wrong doing possibilities in GSP implementation, where involved both internal apparatus and external parties, such as the vendor. Regarding the government regulation in GSP, this study found that there are five important steps should integrate into their audit program, namely assess the role of commitment holder, test the relevancies with circular letter of LKPP number 3/2020, test conformity with Presidential Regulation Number 16/2018 and Article 6 paragraph (2) of LKPP Regulation No. 13 of 2018, and check the provider qualification.