Auditor of BLUD Health Centre Statements Under Article 99
Home Affairs Regulation 79/2018 says BLUD financial statements are audited by an external government examiner. In practice, some local governments appoint a public accounting firm for each BLUD health centre.
Key points
- A health centre about to adopt BLUD status submits its latest audit report, or a statement that it is willing to be audited if no report exists.
- The BLUD Supervisory Board monitors follow-up on audit results.
Home Affairs Regulation 79 of 2018 on Regional Public Service Agencies (BLUD) governs BLUD financial statements in Article 99. It applies to technical units of regional offices that adopt BLUD status, including community health centres (Puskesmas).
Article 99(7) names the examiner. BLUD financial statements are audited by an external government examiner in accordance with the laws and regulations.
Public accounting firms in practice
That wording does not name public accounting firms. Even so, some local governments appoint a firm to audit each BLUD health centre’s statements.
One example is on the official site of the Samarinda City Government. An independent auditor’s report on the financial statements of BLUD UPTD Puskesmas Harapan Baru for financial year 2025 was issued by a public accounting firm and dated 27 March 2026. It is addressed to the director of that BLUD, separately from other health centres.
The statements do not stop at the health centre. Under Article 100(3), BLUD statements are integrated into those of the regional work unit, here the Health Office, then into the regional government statements. The health centre audit therefore needs to finish before that consolidation schedule.
Before a health centre becomes a BLUD
An audit is also requested at the application stage. Article 36 sets the administrative requirements for a technical unit adopting BLUD status, and item f asks for the latest audit report or a statement of willingness to be audited by an external government examiner.
The statement is used when no audit report is available, and is signed by the head of the unit adopting BLUD status.
For a health centre that has never been audited, the first audit also tests the opening balance sheet. The work is longer than in later years, and this should be written into the terms of reference so that every bidder prices the same scope.
Role of the Supervisory Board
Audit results are used again after the auditor’s report is issued. Article 18(1)(c) gives the BLUD Supervisory Board the task of monitoring follow-up on evaluation and performance assessment from the external government examiner’s audit report.
Findings an auditor usually puts in a management letter, such as revenue recording, cash administration or asset records, therefore have a reader at supervisory level, not only in the health centre’s finance section.
Terms of reference and procurement schedules for health centre audits are set out on the BLUD Puskesmas audit page, in Indonesian.
Frequently asked questions
Does each BLUD health centre receive its own auditor's report?
Each BLUD prepares its own financial statements under Article 99(1), so the auditor's report is also per health centre. Procurement can still be combined in one package with the health centres listed in the terms of reference.