The report says: "The selection of Bovis was based on the final interview, ignoring the performance of the other contractors at previous interviews and without analysis or consideration of the tender sums."
The report also concludes that QS Davis Langdon & Everest was given an unfair advantage. It says: "DL&E was in contact with the client when the selection process for the quantity surveyor was imminent."
The findings of the report, which was produced in September 2000 by QS Gardiner & Theobold, were never made public.
Responding to the report, the Scottish parliament said: "The auditor general was satisfied the appointments were properly made."