Convener

*Stephen Kerr (Central Scotland) (Con)

Deputy convener

*Kaukab Stewart (Glasgow Kelvin) (SNP)

Committee members

*Stephanie Callaghan (Uddingston and Bellshill) (SNP)

*Bob Doris (Glasgow Maryhill and Springburn) (SNP)

*James Dornan (Glasgow Cathcart) (SNP)

*Fergus Ewing (Inverness and Nairn) (SNP)

*Ross Greer (West Scotland) (Green)

*Michael Marra (North East Scotland) (Lab)

*Oliver Mundell (Dumfriesshire) (Con)

*Willie Rennie (North East Fife) (LD)

The following also participated:

Stephen Boyle (Auditor General for Scotland)

Tricia Meldrum (Audit Scotland)

Sharon O’Connor (Accounts Commission)

Rebecca Seidel (Audit Scotland)

Clerk to the committee

Stephen Herbert