Mr Mackay says even the chancellor does not have clarity yet as to what will be in the Autumn Statement.

He says there would be serious concerns with publishing the draft budget ahead of the statement.

The finance secretary says it makes sense to delay finalising the spending plans until after 23 November.

The minister says he will publish a draft budget for 2017-18 on 15 December 2016.

Finance Secretary Derek Mackay says there is a strong record of cooperation between the government and the Finance Committee, which he looks forward to carrying forward.

Mr Mackay says there is a strong reason for publishing the draft budget after the Autumn Statement.

He says it will not be until the 23 November with the statement that the uncertainty will finally be addressed.

The minister says there could be changes to tax policy, welfare and pay in the statement.

Scotland's auditor general has called for extra work to strengthen the transparency of public finances in light of Holyrood's new fiscal powers.

In her annual audit of Scotland's accounts, Caroline Gardner praised progress made by the government but identified areas for extra improvement.

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With budgets "increasingly complex", Ms Gardner said transparency and scrutiny had "never been more important".

The Scottish government said the report showed it was managing resources well.

It has also established a "fundamental" review of the budget process to take account of Holyrood's new powers.

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Having studied the government's balance sheets, external, Ms Gardner said she was "content they show a true and fair picture, follow accounting standards and that the income and expenditure for the year is lawful".

But she said management of the budget process was "becoming increasingly complex".

Mr Crawford says the committee accepts the Scottish government faces significant challenges in its budget preparation.

The SNP MSP says the committee says there must be scrutiny of the government's actual spending proposals.

Due to Brexit and further tax powers being devolved the situation is more complex, he says.

The Finance Committee convener says the committee would find it unacceptable if scenarios were not published ahead of the draft budget being published.

He says the budget review group will now examine the effectiveness of this year's budget scrutiny.

Finance Committee convener Bruce Crawford says finance secretary says the draft budget will be published three weeks after the Autumn Statement.

Mr Crawford says the potential impact of Brexit on the budget must be considered.

The Scottish draft budget is traditionally published in September, but new finance secretary Mr Mackay has proposed delaying his until December - leaving much less time for MSPs to study the details before voting on it in February.

He said uncertainty caused by the UK's vote to leave the EU, coupled with Holyrood's new financial powers, meant he would need to see what moves new Chancellor Philip Hammond makes in his statement on 23 November.

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Mr Crawford, an SNP MSP and former cabinet minister, acknowledged the government faces "a significant challenge" in putting the budget together, but said his committee "remains concerned at the amount of time which will be available for parliamentary scrutiny".

And in a letter to the finance secretary, he said it was "unacceptable" that Mr Mackay was not prepared to give the committee any scenario planning information in advance of the draft budget being published.

Finance Secretary Derek Mackay defended the delay when questioned by the Finance Committee earlier in September.

He said: "Publishing an inaccurate budget would be the wrong thing to do. The starting position is about to change, and having such intense scrutiny on a budget that would be subject to so much change because of the variables would be the wrong approach."

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The Scottish Conservatives welcomed the move, with committee member Murdo Fraser saying it was "essential" that parliament had "sufficient time to scrutinise the budget".

Scottish Labour also said it would be "completely unacceptable" for the government to delay all scrutiny until December.

A Scottish government spokeswoman welcomed the committee's recognition that the Brexit vote and new powers "necessitates a later publication" of the budget.

Image source, PA

MSPs will now debate the Scottish government's budget timetable after the Finance Committee, external raised concerns about the delayed draft of spending plans.

Finance Secretary Derek Mackay wants to hold off on publishing his first draft budget until December, after the chancellor's Autumn statement.

However finance committee convener Bruce Crawford warned this did not leave MSPs much time for scrutiny.

A "fundamental" review of the budget process has also been established.

MSPs will now debate the matter in the chamber, and will vote on a motion put forward by Mr Crawford.

The SNP MSP's motion simply asks that parliament "notes the timetable for the Scottish government's draft budget" for the 2017/18 financial year.

However, in a letter, external to Mr Mackay, the former cabinet minister said he was "concerned at the amount of time which will be available for parliamentary scrutiny after the draft budget is published" in December.

The Finance Committee will now lead a debate entitled 'Timetable for the Scottish Government’s Draft Budget 2017-18'.

Environment Secretary Roseanna Cunningham says there is a low risk to the environment.

Ms Cunningham says a full impact assessment will be undertaken.

Mr Scott asks about risks to workers and the marine environment and calls for robust operational procedures by BP.

Ms Cunningham says all industrial activity must have regard to the safety of the  workforce and the environment.

The cabinet secretary says the environmental risk has been assessed as low.

BP has shut down one of its oil platforms, about 75km to the west of Shetland, because of a leak.

Oil was released into the water from the Clair platform on Sunday morning.

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The size of the leak is unclear, and efforts are under way to ascertain whether it has caused damage to the environment.

BP said it was caused by a "technical issue" and an investigation into what happened was under way.

No-one was injured. It was not clear how long the platform would remain shut down.

Lib Dem MSP Tavish Scott asks what environmental assessment the Scottish government has made of the leak from the Clair oil platform, west of Shetland.

Labour MSP Neil Findlay asks if the government can't sort out farm payments, what chance do they have with the benefits system.

Tory MSP Edward Mountain asks how many people were given the wrong information.

Mr Ewing says a relatively few farmers were affected.

Lib Dem MSP Mike Rumbles says by Thursday afternoon "we knew another shambles was in the offing" for farmers and crofters.

Mr Rumbles asks why the minister's officials had not been more forthcoming in committee on Thursday morning.

The minister says he is absolutely delighted his officials corrected the error and no-one will lose a penny piece as regards this matter.

Scottish Labour MSP Rhoda Grant asks if this issue was yet another fault with a new computer system.

The minister says that he would wait for the results of the internal investigation on the matter, before commenting on how it happened.  

Rural Economy Secretary Fergus Ewing says the loan scheme has been largely welcomed.

Mr Ewing says the loan payments will be received earlier than normal.

He says up to £300m will be injected into the rural economy in November.

Conservative MSP Peter Chapman says: "The shambles continues.

"To be frank you can hardly make it up."

The Tory MSP asks if farmers are facing a "double whammy".

The minister says the aim is that the bulk of payments should be made in the first fortnight of October.

Those affected by the undervaluation will be given an extra week to return the form, says Mr Ewing.