Convener

*Ariane Burgess (Highlands and Islands) (Green)

Deputy convener

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

Committee members

*Meghan Gallacher (Central Scotland) (Con)

*Mark Griffin (Central Scotland) (Lab)

*Fulton MacGregor (Coatbridge and Chryston) (SNP)

*Alexander Stewart (Mid Scotland and Fife) (Con)

*Evelyn Tweed (Stirling) (SNP)

The following also participated:

Jonathan Belford (Chartered Institute of Public Finance and Accountancy)

Andrew Connal (Scottish Government)

Councillor Katie Hagmann (Convention of Scottish Local Authorities)

Councillor Steven Heddle (Convention of Scottish Local Authorities)

Ellen Leaver (Scottish Government)

Shona Robison (Cabinet Secretary for Finance and Local Government)

Alan Russell (Society of Local Authority Chief Executives and Senior Managers)

Clerk to the committee

Jenny Mouncer