Convener

*Richard Leonard (Central Scotland) (Lab)

Deputy convener

*Sharon Dowey (South Scotland) (Con)

Committee members

Colin Beattie (Midlothian North and Musselburgh) (SNP)

*Willie Coffey (Kilmarnock and Irvine Valley) (SNP)

*Craig Hoy (South Scotland) (Con)

Committee substitutes

Alexander Burnett (Aberdeenshire West) (Con)

Katy Clark (West Scotland) (Lab)

Bill Kidd (Glasgow Anniesland) (SNP)

The following also participated:

Douglas Black (Audit Scotland)

Stephen Boyle (Auditor General for Scotland)

Joanne Brown (Grant Thornton UK LLP)

Morag Campsie (Audit Scotland)

Rebecca Seidel (Audit Scotland)

Gordon Smail (Audit Scotland)

Clerk to the committee

Lynn Russell