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)

*Graham Simpson (Central Scotland) (Con)

The following also participated:

Stephen Boyle (Auditor General for Scotland)

Leigh Johnston (Audit Scotland)

Christine Lester (Accounts Commission)

Eva Thomas-Tudo (Audit Scotland)

Clerk to the committee

Lynn Russell