Convener

*Jenny Marra (North East Scotland) (Lab)

Deputy convener

*Liam Kerr (North East Scotland) (Con)

Committee members

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

*Bill Bowman (North East Scotland) (Con)

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

*Alex Neil (Airdrie and Shotts) (SNP)

*Anas Sarwar (Glasgow) (Lab)

Committee substitutes

Finlay Carson (Galloway and West Dumfries) (Con)

John Mason (Glasgow Shettleston) (SNP)

David Stewart (Highlands and Islands) (Lab)

The following also participated:

Antony Clark (Audit Scotland)

Professor Kevin Dunion (University of Dundee)

Caroline Gardner (Auditor General for Scotland)

Mark MacPherson (Audit Scotland)

Dr Karen McCullagh (University of East Anglia)

Professor Colin Reid (University of Dundee)

Alistair Sloan (Inkster Solicitors)

Dr Ben Worthy (University of London)

Clerk to the committee

Lucy Scharbert