Finance Secretary Derek Mackay pledges a funding increase of £240m for local services
Opposition parties said the amount of cash going direct to councils will be cut.
The finance secretary does not change income tax rates or bands - but does not pass on the UK Treasury's tax cut for high earners
Mr Mackay reveals the draft budget for 2017-18
£120m for the education attainment fund, with the cash going directly to schools, a u-turn with the cash coming from central government and not councils
Image source, bbcDenise Horsfall from the DWP says the closures have been done with the distance staff have to travel to the remaining sites in mind.
Ms Horsfall says there is still an ongoing consultation period.
Image source, bbcCommittee convener Sandra White
Committee convener Sandra White asks if there is a timetable for UC (Universal Credit) roll out in Scotland.
Mr Couling says he is happy to share that information with the committee.
Ms White asks about the Jobcentre closures.
The DWP representative says of 712 Jobcentres in the UK, they all have schedules and the existing services must be kept going.
Mr Couling says the reform is about getting people into work.
He says more people are finding work due to Universal Credit.
The DWP representative says there has been a very encouraging start to Universal Credit.
Image source, bbcNeil Couling from the DWP
Neil Couling from the DWP gets us underway with an opening statement.
Mr Couling says Universal Credit is a huge undertaking and the biggest thing since the creation of the welfare stat.
Social Security Committee convener Sandra White introduces the witnesses
A total of £1.7bn in benefits was not paid to those entitled to the money in 2015-16 owing to fraud and error, a new record rate of underpayment.
An increase led to 1% of benefits being unpaid during the year, Department for Work and Pensions figures reveal.
A year ago, a committee of MPs told the UK government that delayed benefits meant families were going hungry.
The UK government said it was providing more help to claimants to provide accurate information.
Nearly 65% of underpaid benefits - the equivalent to about £1bn a year - was the result of inaccurate information from claimants, it said.
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Former Work and Pensions Secretary Iain Duncan Smith is urging Prime Minister Theresa May to reverse cuts to Universal Credit.
Mr Duncan Smith, who quit days after the 2016 Budget, is urging the PM to postpone a plan to raise the income tax threshold to fund the move.
Iain Duncan Smith urges PM to reverse Universal Credit cuts.
In 2015, cuts to the Universal Credit "work allowance" were announced - reducing the amount people could earn before benefit payments were withdrawn.
A UK government spokesperson said there were "no plans" to reverse the cuts.
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The UK government's flagship benefit reform has "serious design flaws" and has "veered off track" because of cost-cutting, a think tank warned in May.
The Resolution Foundation said Universal Credit could leave 2.5 million families worse off, some by more than £3,000 a year.
Image source, PAIt comes as the government announces a further expansion of the scheme.
Welfare Secretary Stephen Crabb said the payment was "transforming welfare" and getting people into work faster.
Universal Credit, championed by Mr Crabb's predecessor Iain Duncan Smith, aims to provide incentives for people to move off benefits and into work.
The UK government may continue to administer some benefits for several years after legislative control over them is passed to Holyrood.
Image source, LUKASSEKThe Scottish government is to take over delivery of benefits including disability living allowances
Power over 11 benefits is being devolved, but the UK government could continue to oversee delivery of some until 2020 to "minimise risk".
Social Security Secretary Angela Constance said the transfer of powers would be complete in the current term.
However opposition parties claimed the SNP were "terrified" of responsibility.
The Social Security Committee will take evidence on the. Universal Credit roll-out from:
Good morning and welcome to Holyrood Live's coverage of budget day at the Scottish Parliament, on Thursday 15 December 2016.
The Social Security Committee takes evidence from the DWP on the controversial and troubled roll out of Universal Credit.
After general questions, we’ll bring you extensive coverage of first minister’s questions, with all the social media reaction.
Image source, bbc/Scottish ParliamentWe'll bring you extensive coverage of first minister's questions from 12pm.
The lunchtime member’s debate focuses on the future of Edinburgh's World Heritage Site.
Then it’s the highlight of the week as Finance Secretary Derek Mackay reveals the draft budget for 2017-18.
Again we’ll bring you extensive coverage of this, including analysis and social media reaction.
Image source, BBC/Getty ImagesFinance Secretary Derek Mackay delivers his first budget statement from 2.30pm
The Scottish government will then lead a debate on Scotland's Food Waste Target.
It will then appoint the Scottish Land Commissioners and the Tenant Farming Commissioner.