This study examined the impact of internally generated revenue on the development of tertiary
institutions in Niger state, Nigeria. (1) objective of the study was to examine the impact of the
utilising of IGR on the management of tertiary institution in Niger state. Relevant literature was
reviewed. Cross sectional survey research design was used for the study. Total population of 24 made
up of all the management staff of the 4 tertiary institutions within Minna. Hence, the entire
population was maintained for the sample. A self-developed questionnaire titled Internally
Generated Revenue Management Questionnaire (IGRMQ) which comprised of 5 structured item
statements. Likert scale was used to rate opinions of the respondents. The instrument was validated
and a reliability coefficient of 0.82 was obtained. Decision mean of 2.5 was set as acceptance or
rejection level for each item statement. The study concluded that the consequences of the utilization
of IGR in effective management amidst scarce and dwindling resources (finance) on varied
educational transactions are positively rated. The study recommended that the institutions
management need to closely monitor and supervise these ventures and internal fund sources to
ensure accountability and profitability. The proceeds from the ventures should effectively utilized to
enhance effective and efficient management of tertiary institutions in Niger state
