Convener

*Colin Smyth (South Scotland) (Lab)

Deputy convener

*Michelle Thomson (Falkirk East) (SNP)

Committee members

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

*Murdo Fraser (Mid Scotland and Fife) (Con)

*Jamie Halcro Johnston (Highlands and Islands) (Con)

*Daniel Johnson (Edinburgh Southern) (Lab)

*Gordon MacDonald (Edinburgh Pentlands) (SNP)

*Lorna Slater (Lothian) (Green)

*Kevin Stewart (Aberdeen Central) (SNP)

The following also participated:

Cornilius Chikwama (Audit Scotland)

Richard Dennis (Accountant in Bankruptcy)

Neil McInroy (Economic Development Association Scotland)

Ivan McKee (Minister for Public Finance)

Paul Mitchell (Scottish Building Federation)

Catherine Young (Audit Scotland)

Clerk to the committee

Anne Peat