1. Pre-budget Scrutiny 2027-28: Affordability and sustainability of Scotland's tax and spending plans

The Committee will take evidence from—

• Mary Beattie
  Head of Finance
  Aberdeenshire Council
• Lorraine O'Hagan
  Head of Finance
  South Lanarkshire Council
• Councillor Kelly Parry
  Resources Spokesperson
  COSLA
• Sarah Fortune
  CIPFA Directors of Finance
• David Robertson
  Solace

and then from:

• Ashley Campbell
  Policy and Practice Manager
  Chartered Institute of Housing Scotland
• John Dickie
  Director
  Child Poverty Action Group Scotland
• Karen Hedge
  Deputy Chief Executive Officer
  Scottish Care
• Jason Henderson
  Policy and Public Affairs Officer
  Scottish Council for Voluntary Organisations (SCVO)
• Michael Kellet
  Director of Strategy, Governance and Performance
  Public Health Scotland
• Claire McPherson
  Director
  Universities Scotland
• Dave Moxham
  Deputy General Secretary
  Scottish Trades Union Congress
• Sarah Roughead
  Chief Financial Officer
  Police Scotland
• Andy Witty
  Director of Strategic Policy and Corporate Governance
  Colleges Scotland

2. Pre-budget Scrutiny 2027-28: Affordability and sustainability of Scotland's tax and spending plans – review of evidence (in private)

The Committee will consider the evidence heard at agenda item 1.