Public finance management and accounting demands more research and studies. Various Accounting practices exercises are implemented indifferent countries. Financial Accounting Standard Board (FASB) Government Accounting Standard Board (GASB) Generally Accepted Accounting Principles (GAAP) set various principles standards guides and rules to mantain standards. Among theses government revenue, its receivables and expenditure budget are discussed and explain in literatures. However the government expenditure budget, beyond allocation and distribution/transfer to government bodies, payment for actual expenditure -advance payment method and its noncollectable portion during fiscal year seems overlooked. The cumulative effect of the noncollectable /receivables are highly affect the balance sheet item by increasing the asset. More of this, it affect the government commitment to the public. The question is, if advance payment is highly employed in government budget payment, are there, supporting studies/researches or literature? This research book tried to assess issues to be address matters raised on advance payment management and control system.