Convener

*Dave Thompson (Skye, Lochaber and Badenoch) (SNP)

Deputy convener

*Helen Eadie (Cowdenbeath) (Lab)

Committee members

*George Adam (Paisley) (SNP)

*John Lamont (Ettrick, Roxburgh and Berwickshire) (Con)

*Richard Lyle (Central Scotland) (SNP)

*Margaret McCulloch (Central Scotland) (Lab)

*Fiona McLeod (Strathkelvin and Bearsden) (SNP)

Committee substitutes

Mark Griffin (Central Scotland) (Lab)

Colin Keir (Edinburgh Western) (SNP)

David McLetchie (Lothian) (Con)

The following also participated:

Stuart Foubister (Scottish Government)

Andy Myles (Scottish Environment LINK)

Don Peebles (Chartered Institute of Public Finance and Accountancy)

Mark Roberts (Audit Scotland)

John Swinney (Cabinet Secretary for Finance, Employment and Sustainable Growth)

Clerk to the committee

Gillian Baxendine

Alison Walker