Convener

*Ariane Burgess (Highlands and Islands) (Green)

Deputy convener

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

Committee members

*Miles Briggs (Lothian) (Con)

*Pam Gosal (West Scotland) (Con)

*Mark Griffin (Central Scotland) (Lab)

*Fulton MacGregor (Coatbridge and Chryston) (SNP)

*Emma Roddick (Highlands and Islands) (SNP)

The following also participated:

Jonathan Belford (Chartered Institute of Public Finance and Accountancy)

Councillor Katie Hagmann (Convention of Scottish Local Authorities)

Ellen Leaver (Scottish Government)

Paul Manning (Society of Local Authority Chief Executives and Senior Managers)

Jamie Robertson (Chartered Institute of Public Finance and Accountancy)

Shona Robison (Cabinet Secretary for Finance and Local Government)

Ian Storrie (Scottish Government)

Clerk to the committee

Euan Donald