Delegated decisions linked to this meeting

Decision summaries below are AI-generated from the council’s published record. Check the council source or the full decision page before relying on them.

• Counter Financial Crime, Investigations and Whistleblowing Annual Report

  Recommendations Approved

  The Audit, Risk and Governance Committee of Lancashire Council approved the Counter Financial Crime, Investigations and Whistleblowing Annual Report on 27/07/2026. The report details the council's current crime landscape, completed investigations, whistleblowing complaints, and ongoing anti-financial crime work.

• Update on the Overpayment of Salaries

  Recommendations Approved

  The Audit, Risk and Governance Committee of Lancashire Council approved recommendations on 27/07/2026. The committee received an update on salary overpayments and steps to reduce recovery amounts.

• Appendix 'C' to Item 12 - Corporate Risk and Opportunity Register - Quarterly Update

  Recommendations Approved

  The Audit, Risk and Governance Committee of Lancashire Council approved recommendations on 27/07/2026.

• Appendix 'A' to Item 11 - Procurement Waivers and Non-Compliance 2025-26

  Recommendations Approved

  The Audit, Risk and Governance Committee of Lancashire Council approved recommendations on 27/07/2026. This concerned Appendix 'A' to Item 11, Procurement Waivers and Non-Compliance 2025-26.

• External Audit: Lancashire County Pension Fund External Audit Plan 2025/26

  Recommendations Approved

  The Audit, Risk and Governance Committee of Lancashire Council approved the Lancashire County Pension Fund External Audit Plan 2025/26 on 27 July 2026. The plan outlines the scope and timing of the statutory audit for the year ending 31 March 2026. It details significant risks, including management override of controls, valuation of Level 3 investments, and valuation of directly held property.

• Statement of Accounts 2025/26

  Recommendations Approved

  The Audit, Risk and Governance Committee of Lancashire Council approved the 2025/26 Statement of Accounts on 27 July 2026. The committee noted that the Statement of Accounts for the 2025/26 financial year, including those for the Lancashire County Pension Fund, were available for review and had been published on the Council's website.

• Internal Audit Annual Report 2025/26 and Progress Report

  Recommendations Approved

  The Audit, Risk and Governance Committee approved the Internal Audit Annual Report 2025/26 and Progress Report on 27/07/2026. The committee received a conclusion of reasonable assurance over the council's systems of internal control and governance for 2025/26.

• Draft Work Plan 2026-27

  Recommendations Approved

  The Audit, Risk and Governance Committee of Lancashire Council approved the draft work plan for 2026-27 on 27/07/2026. The committee also considered the training plan.

• Treasury Management Strategy Update and 2025/26 Outturn

  Recommendations Approved

  The Audit, Risk and Governance Committee of Lancashire Council approved recommendations regarding treasury management strategy and the 2025/26 outturn on 27/07/2026. The committee reviewed the 2025/26 treasury management activity and noted progress against the current financial year's strategy. They also approved a recommendation to Full Council to amend the 2026/27 prudential indicator relating to the profile of borrowing.

• External Audit: Lancashire County Council External Audit Plan 2025/26

  Recommendations Approved

  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.

• Annual Report of the Audit, Risk and Governance Committee

  Recommendations Approved

  The Audit, Risk and Governance Committee of Lancashire Council approved recommendations on 27/07/2026. The committee reviewed its annual report for 2025-26, assessing its effectiveness and identifying areas for improvement.

• Procurement Waivers and Non-Compliance 2025-26

  Recommendations Approved

  The Audit, Risk and Governance Committee of Lancashire Council approved recommendations on 27/07/2026 regarding procurement waivers and non-compliance. The committee considered a report detailing 11 waivers and one instance of non-compliance between October 2025 and March 2026. The council is developing its Commercial function to improve contract management and commissioning.

• Corporate Risk and Opportunity Register – Quarterly Update

  Recommendations Approved

  The Lancashire Audit, Risk and Governance Committee approved the updated Corporate Risk and Opportunity Register on 27/07/2026. The register has been refreshed to reflect the council's current operating environment. No new risks were added, and scores for school places and national policy risks have reduced.

• Internal Audit Charter and Mandate

  Recommendations Approved

  The Audit, Risk and Governance Committee approved the Internal Audit Charter and Mandate on 27/07/2026. This decision establishes the framework for Lancashire County Council's Internal Audit Service. The approved charter includes additional provisions regarding the management responsibilities of the Head of Internal Audit for the Investigation Service and Health, Safety and Quality functions.

• Constitution, Membership and Terms of Reference

  Recommendations Approved

  The Audit, Risk and Governance Committee of Lancashire Council approved recommendations on 27/07/2026. The committee noted the appointment of County Councillor G Mirfin as Chair and County Councillor R Edwards as Deputy Chair for the 2026-27 municipal year. It also noted the membership of the committee and its Terms of Reference.

• Minutes of the Meeting held on 27 April 2026

  Recommendations Approved

  The Audit, Risk and Governance Committee of Lancashire Council on Monday 27 July 2026 approved the minutes of the meeting held on 27 April 2026. The minutes were to be confirmed and signed by the Chair.

Attendees

Councillor County Councillor Clive Balchin Vice Chairman of the Council Reform UK · Mid Rossendale

Councillor County Councillor Mr Joel Michael Tetlow Reform UK · Accrington North

Councillor County Councillor Rick Edwards Local Councillor Decision - Burscough & Rufford Reform UK · Burscough & Rufford

Councillor County Councillor Graeme Austin Local Councillor Decision - Heysham Reform UK · Heysham

Councillor County Councillor Mark Jewell Local Councillor Decision - Preston South West Liberal Democrat · Preston South West

Councillor County Councillor Mackenzie Ritson Reform UK · Rossendale East

Councillor County Councillor Paul Stubbins Green · Lancaster East

Councillor County Councillor Alf Clempson Local Councillor Decision - Poulton-le-Fylde Conservative · Poulton le Fylde

Councillor County Councillor Ged Mirfin Local Councillor Decision - Ribble Valley North East Reform UK · Ribble Valley North East

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Meeting Documents