Convener

*Kenneth Gibson (Cunninghame North) (SNP)

Deputy convener

*John Mason (Glasgow Shettleston) (SNP)

Committee members

*Alex Johnstone (North East Scotland) (Con)

*Derek Mackay (Renfrewshire North and West) (SNP)

*Margaret McCulloch (Central Scotland) (Lab)

*John Pentland (Motherwell and Wishaw) (Lab)

*Paul Wheelhouse (South Scotland) (SNP)

Committee substitutes

*James Dornan (Glasgow Cathcart) (SNP)

*Mary Fee (West Scotland) (Lab)

*David McLetchie (Lothian) (Con)

The following also participated:

Robert Black (Auditor General for Scotland)

Graeme Greenhill (Audit Scotland)

Barbara Hurst (Audit Scotland)

Michael Oliphant (Audit Scotland)

Clerk to the committee

James Johnston