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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)

The following also participated:

Stephen Boyle (Auditor General for Scotland)

Joanne Brown (Grant Thornton UK LLP)

Graeme Greenhill (Audit Scotland)

Leigh Johnston (Audit Scotland)

Pat Kenny (Deloitte LLP)

Clerk to the committee

Lynn Russell