This study investigated how the internal control environment affects FP in KMUC. It used a descriptive research survey design and adopted both qualitative and quantitative methods. The study targeted 70 respondents but 58 returned the survey questions, indicating a response rate of 83%. Stratified sampling techniques were used to select administrative staff, and purposive sampling used to select political leaders and top-level administrators. Data analysis involved frequencies, percentages and inferential statistics such as correlations, and coefficient of determinations. The study finding reveals a significant relationship between internal control environment and FP (0.335). The study concludes that internal control environment and audit positively affected FP in one way or the other. The study recommends that the environment for the implementation of ICS should be improved by ensuring that management is committed to the operation of the system, closely monitoring its implementation and giving feedback to the staff. District Public Accounts Committee capacity should be built and their office properly facilitated to enable them follow up on the internal audit reports so that corrective measures are taken.