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:

Chris Brown (Scott-Moncrieff)

Caroline Gardner (Auditor General for Scotland)

Rhoda Grant (Highlands and Islands) (Lab)

Leigh Johnston (Audit Scotland)

Pat Kenny (Deloitte LLP)

Michael Oliphant (Audit Scotland)

Karlyn Watt (Deloitte LLP)

Clerk to the committee

Lucy Scharbert