Convener

*Kenneth Gibson (Cunninghame North) (SNP)

Deputy convener

*John Mason (Glasgow Shettleston) (SNP)

Committee members

*Gavin Brown (Lothian) (Con)

*Malcolm Chisholm (Edinburgh Northern and Leith) (Lab)

*Jamie Hepburn (Cumbernauld and Kilsyth) (SNP)

*Michael McMahon (Uddingston and Bellshill) (Lab)

*Jean Urquhart (Highlands and Islands) (Ind)

Committee substitutes

Jackson Carlaw (West Scotland) (Con)

Annabelle Ewing (Mid Scotland and Fife) (SNP)

The following also participated:

Gareth Davies (Chartered Institute of Public Finance and Accountancy)

Colin Mair (Improvement Service)

Fraser McKinlay (Audit Scotland)

Ann McVie (Scottish Government)

Calum Webster (Scottish Government)

Clerk to the committee

James Johnston