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:

Antony Clark (Audit Scotland)

Caroline Gardner (Auditor General for Scotland)

Kenneth Gibson (Cunninghame North) (SNP) (Committee Substitute)

Tricia Meldrum (Audit Scotland)

Rebecca Smallwood (Audit Scotland)

Clerk to the committee

Alison Wilson