The Full Council decided to approve recommendations from the Audit, Risk and Governance Committee on 27/05/2021. The Council noted the Internal Audit Annual Report 2020/21, approved the Internal Audit Annual Plan 2021/22, and noted the Annual Audit Letter for 2019/20. The Council also noted the Audit Progress Report and Sector Update at April 2021, the Lancashire County Council Audit Plan for 2020/21, and the Lancashire County Pension Fund Audit Plan for 2020/21. The Council approved the draft Annual Governance Statement for 2020/21 for inclusion in the draft Statement of Accounts for 2020/21, noted the inclusion of the Pension Fund Governance Statement, and noted the signing and publication of the Annual Governance Statement. The Council recommended the updated Code of Corporate Governance for 2021/22 to Full Council for approval. The Council approved the management response to the external auditor's annual information request and noted the decisions approved by the Director of Corporate Services as urgent business. The Council also noted the Counter Fraud, Special Investigations and Whistleblowing Annual Report.