The Lancashire County Council Audit, Risk and Governance Committee approved the Internal Audit Charter. The committee also noted the Lancashire County Council Audit Findings Report 2020/21 and the Lancashire County Pension Fund Audit Findings Report 2020/21. The committee recommended to Full Council that Public Sector Audit Appointments Limited be recommissioned as the appointing person for external auditors. The committee noted the Corporate Risk and Opportunity Register and the Summary Risk Profile. The committee approved the Debt Management Policy.