To support the maintenance and repair of building, it requires reserve goods inventory that usually stored in warehouse. Reserve goods inventory becomes very important because it determines the amount of investment to create a effective management. The absence of of rules to govern the reserve goods inventory risks slow down the duration of work and also enlarge the cost of work. Several delayed occurred in maintenance and repair work in government building caused by unavailability of reserve goods needed. As a consequence, it interferes worker activity. The purpose of this study is to establish Standard Operating Procedures on risk basis in processing of reserve goods inventory on government building. The method used in this research is Delphi Method and respondent survey. The result of this research is the compilation of ten standard operating procedure on risk basis of reserve goods inventory for maintenance and repair on government building.