*Colin Beattie (Midlothian North and Musselburgh) (SNP) (Chair)
*Sharon Dowey (South Scotland) (Con) (Deputy Chair)
*Daniel Johnson (Edinburgh Southern) (Lab)
* Attended
Jane Williams (Secretary to the Commission)
Professor Alan Alexander (Audit Scotland)
Stephen Boyle (Auditor General for Scotland)
Steven Cunningham (Alexander Sloan)
Stuart Dennis (Audit Scotland)
Diane McGiffen (Audit Scotland)
Jillian So (Alexander Sloan)
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