This project looks at the impact of effective internal control on the revenue generation of local government councils in Kogi state which much emphasis on Ankpa local government council. This study reflected on internal control and revenue generation in local government council. To this end, related literatures were reviewed, through books, papers, lectures delivered, seminar and guidelines for executive management of internal control on the revenue generation. The study also covered the designing and administration of questionnaire. A total of one hundred and twenty (120) questionnaires were designed. Senior staff and junior staff of Ankpa local government council. These were filled and returned and the data summed up and analyzed in tables with simple percentage method use in finding the difference in responses. The findings were summarized, conclusions were drawn and recommendations proffered.