Convener

*Hugh Henry (Renfrewshire South) (Lab)

Deputy convener

*Mary Scanlon (Highlands and Islands) (Con)

Committee members

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

*Willie Coffey (Kilmarnock and Irvine Valley) (SNP)

*Bruce Crawford (Stirling) (SNP)

James Dornan (Glasgow Cathcart) (SNP)

*Colin Keir (Edinburgh Western) (SNP)

*Ken Macintosh (Eastwood) (Lab)

*Tavish Scott (Shetland Islands) (LD)

The following also participated:

Caroline Gardner (Auditor General for Scotland)

Cathy MacGregor (Audit Scotland)

Fraser McKinlay (Audit Scotland)

Douglas Sinclair (Accounts Commission)

Gordon Smail (Audit Scotland)

Claire Sweeney (Audit Scotland)

David Torrance (Kirkcaldy) (SNP) (Committee Substitute)

Clerk to the committee

Jane Williams