Convener

*Andrew Welsh (Angus) (SNP)

Deputy convener

*Tom McCabe (Hamilton South) (Lab)

Committee members

*Derek Brownlee (South of Scotland) (Con)

*Malcolm Chisholm (Edinburgh North and Leith) (Lab)

*Linda Fabiani (Central Scotland) (SNP)

*Joe FitzPatrick (Dundee West) (SNP)

*Jeremy Purvis (Tweeddale, Ettrick and Lauderdale) (LD)

*David Whitton (Strathkelvin and Bearsden) (Lab)

Committee substitutes

Gavin Brown (Lothians) (Con)

Lewis Macdonald (Aberdeen Central) (Lab)

Stewart Maxwell (West of Scotland) (SNP)

Liam McArthur (Orkney) (LD)

The following also participated:

Sir John Arbuthnott

Robert Black (Auditor General for Scotland)

Caroline Gardner (Audit Scotland)

Anne Houston (Children 1st)

Colin Mair (Improvement Service)

Don Peebles (Chartered Institute of Public Finance and Accountancy)

Jack Perry

Professor John Seddon (Vanguard Consultants)

Ben Thomson (Reform Scotland)

Clerk to the committee

James Johnston