Convener

*Richard Leonard (Central Scotland) (Lab)

Deputy convener

*Sharon Dowey (South Scotland) (Con)

Committee members

*Colin Beattie (Midlothian North and Musselburgh) (SNP)

*Willie Coffey (Kilmarnock and Irvine Valley) (SNP)

*Craig Hoy (South Scotland) (Con)

The following also participated:

Donna Bell (Scottish Government)

Stephen Boyle (Auditor General for Scotland)

Antony Clark (Audit Scotland)

Nicola Dickie (Convention of Scottish Local Authorities)

Rhoda Grant (Highlands and Islands) (Lab)

Caroline Lamb (Scottish Government)

Gill Miller (Audit Scotland)

Sarah Watters (Convention of Scottish Local Authorities)

Clerk to the committee

Lynn Russell