Convener

*Ariane Burgess (Highlands and Islands) (Green)

Deputy convener

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

Committee members

*Miles Briggs (Lothian) (Con)

*Pam Gosal (West Scotland) (Con)

*Mark Griffin (Central Scotland) (Lab)

*Fulton MacGregor (Coatbridge and Chryston) (SNP)

*Emma Roddick (Highlands and Islands) (SNP)

The following also participated:

Jo Armstrong (Accounts Commission)

Dr Jonathan Carr-West (Local Government Information Unit)

Blyth Deans (Audit Scotland)

Lucy Jones (Audit Scotland)

Abdool Kara (National Audit Office)

Derek Yule (Accounts Commission)

Clerk to the committee

Euan Donald