<![CDATA[Expenditure management in an organization is an important issue to discuss. This is because spending involves a large amount of resources in an institution. Based on this, this research aims to conduct an examination of how spending is carried out at the West Nusa Tenggara Child Protection Institute (LPA NTB) by comparing it with the SOP for procurement of goods and services owned by the LPA NTB. The aim of this research is to compare provisions for procurement of goods and services with SOPs for procurement of goods and services. The research method used in this research is a qualitative method of document/text study, namely by examining goods and services purchase files and comparing them with SOP documents. The samples in this research are three transactions at three purchasing levels, namely at the direct purchasing level, three price comparisons and closed tenders.The results of this research indicate that the procurement of goods and services at the West Nusa Tenggara Child Protection Institute (LPA NTB) is in accordance with the SOP for procurement of goods and services. Procurement of goods and services in the samples tested proves that the NTB LPA has been carried out correctly, in accordance with procedures and has been equipped with sufficient proof of purchase. Of the three samples tested, all three were in accordance with the stages of procedures for procuring goods and services, both for direct purchases, three price comparisons and closed tenders.]]>
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