Convener

*Jenny Marra (North East Scotland) (Lab)

Deputy convener

*Graham Simpson (Central Scotland) (Con)

Committee members

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

*Neil Bibby (West Scotland) (Lab)

*Bill Bowman (North East Scotland) (Con)

*Alex Neil (Airdrie and Shotts) (SNP)

*Gail Ross (Caithness, Sutherland and Ross) (SNP)

Committee substitutes

Johann Lamont (Glasgow) (Lab)

John Mason (Glasgow Shettleston) (SNP)

Adam Tomkins (Glasgow) (Con)

The following also participated:

Stephen Boyle (Auditor General for Scotland)

Sharon Fairweather (Scottish Government)

Conor Healy (Deloitte LLP)

Paul Johnston (Scottish Government)

Pat Kenny (Deloitte LLP)

Graeme Logan (Scottish Government)

Catriona Maclean (Scottish Government)

Michael Oliphant (Audit Scotland)

Clerk to the committee

Lucy Scharbert