Purpose: The study explores the influence of internal control practices on revenue mobilization in Metropolitan, Municipal, and District Assemblies in the Greater Accra Region of Ghana. The study addresses three objectives: examining internal control mechanisms and their level of implementation, exploring contextual challenges hindering control effectiveness, and identifying strategies perceived as essential for strengthening controls to enhance revenue mobilization outcomes.

Methodology/Design: Grounded in the interpretivist paradigm and drawing on the COSO framework, agency theory, and stewardship theory, the study employed a multiple case study design. Data were collected through semi structured interviews with 20 finance officers, internal auditors, and revenue collectors from four selected assemblies. Thematic analysis was used to identify patterns and themes across the data.

Findings/Results: The findings revealed four internal control mechanisms: official receipting protocols, segregation of duties, supervision and monitoring, and digital collection systems, though implementation was inconsistent across assemblies. Key contextual barriers included political interference, inadequate staffing, technological limitations, and weak enforcement culture. Participants identified strengthening internal audit, technological modernization, capacity building, and enhanced supervision as essential strategies for improving control effectiveness.

Implications: The study offers actionable recommendations for MMDAs, the Ministry of Local Government, and development partners. Strengthening internal controls requires addressing contextual barriers alongside formal mechanisms, with emphasis on leadership commitment, investment in human and technological resources, and creation of accountability systems.

Originality/Value: This study contributes to public financial management literature by providing rich qualitative insights from frontline staff, demonstrating the complementary value of agency and stewardship perspectives, and offering context specific evidence from Greater Accra that informs policy and practice in local government revenue mobilization.