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Convener

*Richard Leonard (Central Scotland) (Lab)

Deputy convener

*Jamie Greene (West Scotland) (LD)

Committee members

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

Joe FitzPatrick (Dundee City West) (SNP)

*Graham Simpson (Central Scotland) (Reform)

The following also participated:

Michelle Borland (Audit Scotland)

Stephen Boyle (Auditor General for Scotland)

Keith Brown (Clackmannanshire and Dunblane) (SNP) (Committee Substitute)

Mark MacPherson (Audit Scotland)

Nicola Wright (Deloitte LLP)

Clerk to the committee

Katrina Venters