Pre-budget scrutiny 2025-26: Managing Scotland's Public Finances: A Strategic Approach: The Committee will take evidence from— Richard Robinson, Senior Manager, Performance Audit and Best Value, Audit Scotland; Professor David Bell, Fellow, Royal Society of Edinburgh; Professor David Heald, Emeritus Professor and Honorary Senior Research Fellow, Adam Smith Business School, University of Glasgow; and then from— Vikki Manson, Deputy Head of Policy Scotland, Federation of Small Businesses; David Lonsdale, Director, Scottish Retail Consortium; David Lott, Deputy Director (Funding, Reform and Accountability), Universities Scotland. 2.