<![CDATA[General Background Public financial management requires robust oversight to prevent administrative fraud. Specific Background Manual revenue recording exposes government units to transcription errors, reconciliation delays, and misappropriation risks. Knowledge Gap Few studies evaluate how integrating virtual accounts with cash receipt systems operationalizes the COSO framework in local governments. Aims This study analyzes virtual account-based cash receipt systems and evaluates COSO-based internal controls at the Construction Testing Laboratory. Results Qualitative analysis reveals the system successfully integrates virtual accounts via local revenue applications, automatically synchronizing banking networks and regional treasuries. This implementation eliminates manual errors, accelerates reconciliation, and fulfills all COSO components through strict task segregation. Novelty This research explicitly maps how virtual gateways transform manual cash receipt vulnerabilities into automated compliance mechanisms. Implications Public administrators should adopt integrated virtual account frameworks to secure revenues and guarantee transparent reporting. Highlights: Automated payment synchronization eliminates manual data entry vulnerabilities within regional treasury operations. Digital transaction documentation fully satisfies COSO framework compliance requirements for public institutions. Strict task segregation mechanisms successfully prevent unauthorized fund manipulation during service delivery. Keywords: Financial Transparency, COSO Framework, Public Sector Governance, Digital Payment, Risk Management]]>
