Convener

*Ariane Burgess (Highlands and Islands) (Green)

Deputy convener

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

Committee members

*Miles Briggs (Lothian) (Con)

*Mark Griffin (Central Scotland) (Lab)

*Paul McLennan (East Lothian) (SNP)

Marie McNair (Clydebank and Milngavie) (SNP)

*Annie Wells (Glasgow) (Con)

Committee substitutes

Sarah Boyack (Lothian) (Lab)

Murdo Fraser (Mid Scotland and Fife) (Con)

Ruth Maguire (Cunninghame South) (SNP)

The following also participated:

Martin Booth (Chartered Institute of Public Finance and Accountancy)

Andrew Burns (Accounts Commission)

Carol Calder (Audit Scotland)

Blyth Deans (Audit Scotland)

Robert Emmott (Dundee City Council)

Kirsty Flanagan (Chartered Institute of Public Finance and Accountancy)

Bill Moyes (Accounts Commission)

Clerk to the committee

Euan Donald