Convener

*Richard Leonard (Central Scotland) (Lab)

Deputy convener

*Sharon Dowey (South Scotland) (Con)

Committee members

Colin Beattie (Midlothian North and Musselburgh) (SNP)

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

*Craig Hoy (South Scotland) (Con)

The following also participated:

Stephen Boyle (Auditor General for Scotland)

Colin Cook (Scottish Government)

Neil Gray (Cabinet Secretary for Wellbeing Economy, Fair Work and Energy)

Kate Hall (Scottish Government)

David Hoose (Mazars LLP)

Bill Kidd (Glasgow Anniesland) (SNP) (Committee Substitute)

Rebecca Seidel (Audit Scotland)

Graham Simpson (Central Scotland) (Con)

Clerk to the committee

Lynn Russell