Committee members

*Colin Beattie (Midlothian North and Musselburgh) (SNP) (Chair)

*Sharon Dowey (South Scotland) (Con) (Deputy Chair)

*Daniel Johnson (Edinburgh Southern) (Lab)

*Richard Leonard (Central Scotland) (Lab)

*Mark Ruskell (Mid Scotland and Fife) (Green)

The following also participated:

Professor Alan Alexander (Audit Scotland)

Vicki Bibby (Audit Scotland)

Stephen Boyle (Auditor General for Scotland)

Stuart Dennis (Audit Scotland)

Bill Moyes (Accounts Commission)

Martin Walker (Audit Scotland)