Final budget decisions will be made later this month at county hall
Lancashire County Council is making plans to save at least £21m from its budget over the coming year.
Its planned savings have been detailed in a report to be considered by the full council later this month.
No rise in council tax is planned and the council says it plans to protect vital services.
The proposed cuts include £3m in "more efficient management structures" in three council departments and a £1m cut in funds for compensation claims.
The council says its preventative work to reduce "slips and trips" claims should balance the reduction.
The plans include a £1.5m saving by reducing the number of children and young people who are looked after by agencies and placing them with council carers instead.
The budget is part of a four-year plan to save between £48m and £110m over the next four years.
County Councillor Geoff Driver, leader of Lancashire County Council, said: "In the current economic climate, people's finances are being squeezed and it is only fair to the people we serve that we tighten our belts so that their council tax doesn't increase.
"We're also acting now to get the council into shape to face the future and to protect those services that the people of Lancashire tell us are most important to them."
The proposals will be considered on 18 February.