The Public Audit Committee will take evidence from the Scottish Police Authority and Police Scotland's chief constable
The attainment gap, the mental health strategy and retail banks are all raised during general questions
Opposition leaders quiz Nicola Sturgeon during first minister's questions
SNP MSP Fulton MacGregor leads a debate on Apprenticeship Week
The government gives a ministerial statement on the Child Protection Improvement Programme
The government leads a debate on the Scottish Patient Safety Programme
Image source, Getty ImagesMs Marra asks if the problems are in any way down to the expertise lost during redundancies.
Police Scotland chief constable Philip Gormley says "no I don't think it is".
Mr Gormley says that they lost hard working and competent people but they needed a different level of expertise and that is the point of a plan..
Image source, bbcPolice Scotland chief constable Philip Gormley
Labour MSP Jenny Marra asks if this was due to failure of leadership of the SPA and Police Scotland.
Scottish Police Authority chair of the board Andrew Flanagan says the chief constable of the day focused on maintaining the operational level of the force.
The committee convener asks if redundancies at Police Scotland staff caused this.
Police Scotland chief constable Philip Gormley says the redundancies were across Police Scotland and he says there are not sufficient corporate functions.
Mr Gormley says he needs a set of corporate functions that allow him to make the right decison.
Labour MSP Jenny Marra asks if there is a fault with the original legislation.
Scottish Police Authority chair of the board Andrew Flanagan says Police Scotland's focus was about operational policing rather than financing which fell to the SPA.
That's why there been this delay, he says.
Image source, bbcScottish Police Authority chair of the board Andrew Flanagan says there is a need for the transformation of the back offices of Police Scotland, not just in finance, but across the board.
Mr Beattie says there has been for three years and Mr Flanagan says they have indeed.
Scottish Police Authority chair of the board Andrew Flanagan says the legacy systems had not been nationalised and streamlined and the still haven't.
Mr Flanagan says there had been a "breakdown in the relationship between Police Scotland and the SPA".
SNP MSP Colin Beattie says "it is three years on and this was supposed to be about saving money".
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Image source, bbcScottish Police Authority chief executive John Foley
Scottish Police Authority chief executive John Foley says the chair of the financial committee is now a qualified accountant.
Mr Foley says they hope to have a chief financial officer in place by April.
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SNP MSP Colin Beattie says this is the third time there has been such a serious audit report.
Scottish Police Authority chair of the board Andrew Flanagan says not only is it unprcedented to have three audit reports like this, but the challenges of creating a single force mean the challenges go deeper than he envisgaged.
Mr Flanagan says perhaps if he is guilty of something it was the naivety of the depth of the challenge.
Image source, bbcSNP MSP Colin Beattie
Mr Flanagan says: "We are on the right path".
SNP MSP Colin Beattie says it has been three years and we are frankly listening to platitudes.
Mr Flanagan says: "We absolutely are taking action."
Image source, bbcSPA chief executive John Foley
Ms Marra asks why the action plan was not submitted to the committee.
SPA chief executive John Foley accepts that should have been done and apologises.
Mr Foley says the financial team at Police Scotland has been strengthened.
Mr Flanagan says there are only three cost elements:
The SPA chair of the board says non pay cost are not sufficient to cover what needs to be achieved.
He says he is confident reach a financially stable position by 2020.
Mr Flanagan says the SPA board will recommend a final strategy to the cabinet secretary, after consultation, in June.
Image source, bbcScottish Police Authority chair of the board Andrew Flanagan
Scottish Police Authority chair of the board Andrew Flanagan says he will restrict his remarks to the development of the financial strategy for Police Scotland.
Mr Flanagan says the revenue deficit in the budget, without a plan, would be £60m in the coming year.
He says he takes no issue with the auditor general's projections, although he says they do not include a transformational plan.
Mr Flanagan points to the 10 year strategy launched on Monday.
Image source, bbcCommittee convener Jenny Marra says the auditor general told the committee there was "ongoing and unacceptable weaknesses in financial management" in the Scottish Police Authority and Police Scotland.
The Labour MSP highlights the potential funding gap of nearly £200m and the need for a financial strategy.
Image source, bbcThe Public Audit Committee begins.
It will take evidence on the 2015/16 audit of the Scottish Police Authority, external from:
Image source, bbcImage caption MSPs on the public audit committee voiced worries about police finances
In January MSPs voiced fears Scotland's police force is "an organisation in crisis" over a £200m financial gap.
Members on the public audit committee questioned Auditor General Caroline Gardner about policing budgets.
She said updated projections suggested Police Scotland and the Scottish Police Authority would run a cumulative deficit of almost £200m by 2021.
SNP MSP Alex Neil called this "totally unacceptable" and a sign of "an organisation in crisis" over finance.
Audit Scotland issued a highly critical report of Scotland's policing finances for the third year running in December.
Image source, bbcCaroline Gardner said the estimated hole in police budgets was a "conservative" estimate
Ms Gardner told MSPs that "the lack of progress that's been made in demonstrating financial leadership is unacceptable for any public body, but particularly for one of the scale and importance of policing in Scotland", adding that there was "scope for more transparency" in how the £1.1bn policing budget is spent.
She said: "To illustrate the scale of the future financial challenge, I've updated my projections of the potential funding gap facing the SPA and Police Scotland.
"These suggest a cumulative deficit of almost £200m in real terms by the end of this parliamentary session. I consider this projection to be conservative."
Image source, Getty ImagesScotland's police service is facing a £188m funding gap by 2020/21 , the country's financial watchdog said last December.
In a highly-critical report, external , the auditor general said she had again found "substantial issues" during her examination of the Scottish Police Authority (SPA) accounts.
The accounts cover the £1.1bn spent by the SPA and Police Scotland in the past year.
Auditor general Caroline Gardner said they were of "poor quality".
Ms Gardner said she had made "significant corrections" because of inaccurate records and poor financial management, and called for "substantial improvement".
In response, the SPA said it had "demonstrated continued progress in the reform of policing and the delivery of further significant financial savings and efficiencies".
But it acknowledged that more work needed to be done to address the concerns over its accounting procedures.
Police Scotland to cut officer recruitment in 10-year plan
Chief Constable Phil Gormley said recruitment levels would remain unchanged in the current year, but would begin to slow between 2018-20.
He said resources would be re-directed to frontline operations, amid big financial challenges.
Last December, the spending watchdog said Scotland's police service was facing a £188m funding gap by 2020-21.
Mr Gormley said officer numbers had been at historic highs but said some staff had been used for corporate, rather than community roles.
As part of a new strategy, external , Policing 2026, he said police officers would be released from corporate and backroom roles, with priority given to frontline operations and a more visible community presence.
The Public Audit Committee begins at 9am.
It will take evidence on the 2015/16 audit of the Scottish Police Authority, external from:
Image source, PAPolice Scotland chief constable Phil Gormley
and then from:
Good morning and welcome to Holyrood Live on Thursday 2 March 2017.
We begin with coverage of the Public Audit Committee, as it takes evidence from Chief Constable Philip Gromley and the Scottish Police Authority on the Audit Scotland report into the SPA.
Image source, Getty ImagesThe Public Audit Committee begins at 9am.
After general questions we will bring you extensive coverage of first minister's questions, including the social media reaction as it happens.
The lunchtime member's debate focuses on Apprenticeship Week.
Image source, Scottish Parliament/PAFirst minister's questions begins at noon.
In the afternoon session in the chamber there will be a ministerial statement on the Child Protection Improvement Programme.
The Scottish government will then lead a debate on the Scottish Patient Safety Programme.
Image source, ISTOCK