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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:

Jonathan Athow (Her Majesty’s Revenue and Customs)

Stephen Boyle (Auditor General for Scotland)

Jackie McGeehan (Her Majesty’s Revenue and Customs)

Lucy Nutley (Mazars LLP)

Rebecca Seidel (Audit Scotland)

Graham Simpson (Central Scotland) (Con)

Alyson Stafford (Scottish Government)

Fiona Thom (Scottish Government)

Clerk to the committee

Lynn Russell