The Electronic Budget Planning and Control System (e-SPKB) was developed to cater the need for financial control as well as financial information as required by the apprentice projects under the Electronic Government application. The apprentice projects mentioned are :

1. Electronic Procurement (ePerolehan)
2. Human Resource Management Information System (HRMIS)
3. Electronic Services (eKhidmat)
4. Project Monitoring System II (SPP II)

The system assists in the budget control processes, monitoring responsibility centre expenditure and accelerates preparation of financial documents. With eSPKB interfacing with GFMAS System, all expense payment process can be expedited.

1. The preparation of financial documents involves three stages; these are preparation, approval I and approval II.
2. Updates of vote books and reconciliation of accounts can be done electronically including for bulk payment expenses and remuneration.
3. Allocation warrant, payment voucher, collection statements and journal vouchers are sent to the accountancy offices online.
4. Hardcopy of all financial documents as well as its supporting documents are kept by the responsibility centre. Checking and approval at the Accounting Office are done electronically.
5. Payment can be made via cheque or Electronic Fund Transfer (EFT).
6. Division’s records i.e. bill register and vote books are no longer manually maintain but generated automatically through the system.
7. All schedule, option, daily and monthly reports can now be printed whenever required.
8. All activities made by personnel in processing the documents are recorded automatically in the information verification segment.
9. Documentation control complies with the legal financial procedure being enforced.
10. Balance of allocation is transparent at all times.
11. Financial data accuracy in the federal government account is guaranteed as all data comes from eSPKB or other EG applications, and not re-entered by Accounting Offices.
12. The usage of smartcard in the system tightens the security in government finance.
13. Interfaces with Electronic Government applications involving payment and accounting are enhanced.
14. Financial documents printed/generated follows through a authentic system in replacement of manual documentation i.e. local messages, air travel warrant, , journal voucher, collection statements payment voucher and others.