Convener

*Kevin Stewart (Aberdeen Central) (SNP)

Deputy convener

*John Wilson (Central Scotland) (SNP)

Committee members

*Richard Baker (North East Scotland) (Lab)

*Cameron Buchanan (Lothian) (Con)

*Stuart McMillan (West Scotland) (SNP)

*Anne McTaggart (Glasgow) (Lab)

*Stewart Stevenson (Banffshire and Buchan Coast) (SNP)

The following also participated:

Ian Lorimer (Chartered Institute of Public Finance and Accountancy Directors of Finance Section and Angus Council)

Elma Murray (Society of Local Authority Chief Executives and Senior Managers Scotland and North Ayrshire Council)

Graham Owenson (Scottish Government)

John Swinney (Cabinet Secretary for Finance, Employment and Sustainable Growth)

Clerk to the committee

David Cullum