Sistem Perakaunan Berkomputer Standard Kerajaan Negeri or SPEKS is a modified cash-based accounting system. This system has been in used since March 2002 in eleven (11) State Governments. Main objective of SPEKS is to:
- Improve the administration of State Finance;
- Smoothen and to enhance productivity as well as efficiency of financial management; and
- Prepare accurate and timely Financial Statement.
The SPEKS system is still being used by seven (7) State Governments until 2020 as the Government's accounting landscape is still in the process of transitioning from cash-based accounting to accrual accounting.