Convener

*Joe FitzPatrick (Dundee City West) (SNP)

Deputy convener

*Kevin Stewart (Aberdeen Central) (SNP)

Committee members

*Ruth Davidson (Glasgow) (Con)

*Kezia Dugdale (Lothian) (Lab)

*Mark Griffin (Central Scotland) (Lab)

*David Torrance (Kirkcaldy) (SNP)

*Bill Walker (Dunfermline) (SNP)

The following also participated:

Lynn Brown (Chartered Institute of Public Finance and Accountancy)

Brenda Campbell (Convention of Scottish Local Authorities)

David Dorward (Society of Local Authority Chief Executives and Senior Managers Scotland)

Councillor Kevin Keenan (Convention of Scottish Local Authorities)

Marjory Stewart (Chartered Institute of Public Finance and Accountancy)

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

Clerk to the committee

Eugene Windsor