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)

*Iain Gray (East Lothian) (Lab)

*Alex Neil (Airdrie and Shotts) (SNP)

Committee substitutes

Finlay Carson (Galloway and West Dumfries) (Con)

Kenneth Gibson (Cunninghame North) (SNP)

David Stewart (Highlands and Islands) (Lab)

The following also participated:

Andrew Chapman (Scottish Government)

Caroline Gardner (Auditor General for Scotland)

Eleanor Ryan (Scottish Government)

Mark Taylor (Audit Scotland)

Aileen Wright (Scottish Government)

Clerk to the committee

Terry Shevlin