The Audit, Risk and Governance Committee of Lancashire Council approved the External Audit Plan 2025/26 on 27 July 2026. The plan outlines the approach to auditing the council's financial statements and value for money arrangements for the year ending 31 March 2026. The approved plan includes specific audit procedures for identified significant risks such as management override of controls, valuation of land and buildings, investment properties, and the pension fund net asset/liability.