Convener

*Hugh Henry (Renfrewshire South) (Lab)

Deputy convener

*Mary Scanlon (Highlands and Islands) (Con)

Committee members

*Colin Beattie (Midlothian North and Musselburgh) (SNP)

Willie Coffey (Kilmarnock and Irvine Valley) (SNP)

*Bob Doris (Glasgow) (SNP)

James Dornan (Glasgow Cathcart) (SNP)

*Colin Keir (Edinburgh Western) (SNP)

*Ken Macintosh (Eastwood) (Lab)

*Tavish Scott (Shetland Islands) (LD)

The following also participated:

Angela Cullen (Audit Scotland)

Caroline Gardner (Auditor General for Scotland)

Christina McKelvie (Hamilton, Larkhall and Stonehouse) (SNP) (Committee Substitute)

Fraser McKinlay (Audit Scotland)

Amyas Morse (National Audit Office)

Mr Edward Troup (HM Revenue and Customs)

Sarah Walker (HM Revenue and Customs)

Clerk to the committee

Jane Williams