Convener

*Paul Martin (Glasgow Provan) (Lab)

Deputy convener

*Mary Scanlon (Highlands and Islands) (Con)

Committee members

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

*Nigel Don (Angus North and Mearns) (SNP)

*Colin Keir (Edinburgh Western) (SNP)

*Stuart McMillan (West Scotland) (SNP)

*Tavish Scott (Shetland Islands) (LD)

*Dr Richard Simpson (Mid Scotland and Fife) (Lab)

*David Torrance (Kirkcaldy) (SNP)

The following also participated:

Nick Bennett (Scott-Moncrieff)

Stephen Boyle (Audit Scotland)

Caroline Gardner (Auditor General for Scotland)

Fraser McKinlay (Audit Scotland)

Michael Oliphant (Audit Scotland)

Kenny Wilson (PricewaterhouseCoopers)

Clerk to the committee

Anne Peat