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.

• External Audit: Lancashire County Pension Fund External Audit Plan 2024/25

  Recommendations Approved

  The Audit, Risk and Governance Committee of Lancashire Council approved the Lancashire County Pension Fund External Audit Plan 2024/25 on 21 July 2025. The plan outlines the approach to auditing the fund for the year ending 31 March 2025. It details significant risks including management override of controls, valuation of Level 3 investments, and valuation of directly held properties.

• External Audit - Lancashire County Council External Audit Plan 2024/25

  Recommendations Approved

  The Audit, Risk and Governance Committee of Lancashire Council approved the External Audit Plan for Lancashire County Council for the year ending 31 March 2025 on 21 July 2025. The plan outlines the approach to the audit, materiality, risks, and key dates.

• Draft Work Plan 2025-26

  Recommendations Approved

  ...to approve the draft work plan for the Audit, Risk and Governance Committee for the year 2025-26.

• Appendix 'A' to Item 9 - Procurement Waivers and Non-Compliance 2024-25

  Recommendations Approved

• Appendix 'C' to Item 13 - Corporate Risk and Opportunity Register - Quarterly Update

  Recommendations Approved

• Lancashire County Council Internal Audit Strategy

  Recommendations Approved

  ...to approve the recommendations within the Internal Audit Strategy 2025-2028, which aligns audit activities with the council's strategic objectives, key risks, and stakeholder expectations.

• Treasury Management Activity 2024/25 and Strategy Update

  Recommendations Approved

  ...to approve the recommendations related to the update on treasury management activity for 2024/25 and the treasury management strategy.

• Statement of Accounts 2024/25

  Recommendations Approved

  ...to approve the recommendations regarding the Statement of Accounts for 2024/25.

• Procurement Waivers and Non-Compliance 2024-25

  Recommendations Approved

  ...to approve the recommendations outlined in the Procurement Waivers and Non-Compliance 2024-25 report.

• Update on the Overpayment of Salaries

  Recommendations Approved

  ...to continue receiving regular updates on salary overpayments and the progress of recovery efforts, having reviewed the 2024/25 overpayment data.

• Annual Report of the Audit, Risk and Governance Committee

  Recommendations Approved

  ...to approve the recommendations outlined in their annual report on the work of the Audit, Risk and Governance Committee.

• Corporate Risk and Opportunity Register - Quarterly Update

  Recommendations Approved

  ...to approve the recommendations related to the updated Corporate Risk and Opportunity Register.

• Internal Audit Annual Report 2024/25 and Progress Report

  Recommendations Approved

  ...to approve the recommendations within the Internal Audit Annual Report 2024/25, which concluded that moderate assurance can be provided over the county council's systems of internal control and governance.

• Counter Fraud, Investigations and Whistleblowing Annual Report

  Recommendations Approved

  ...to note and approve the Financial Crime, Investigations and Whistleblowing Annual Report, as recommended.

• Internal Audit Charter and Mandate

  Recommendations Approved

  ...to approve the recommendations regarding the Internal Audit Charter and Mandate, which establishes the framework for the Internal Audit Service, enhances transparency, strengthens independence, and promotes continuous improvement.

• Constitution, Membership and Terms of Reference

  Recommendations Approved

  The Audit, Risk and Governance Committee of Lancashire Council approved recommendations on 21/07/2025. The committee noted the appointment of County Councillor H Whalley as Chair and County Councillor R Edwards as Deputy Chair for the 2025-26 municipal year. It also noted the committee's membership and terms of reference.

Attendees

Councillor County Councillor Hannah Whalley Cabinet Member for Resources, Property and Efficiency Reform UK · Leyland Central

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 Peter Buckley Local Councillor Decision - St Annes North Conservative · St Annes North

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

Councillor County Councillor Paul Stubbins Green · Lancaster East

Councillor County Councillor Mackenzie Ritson Reform UK · Rossendale East

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

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Meeting Documents