The group set up to examine where cuts can be made to public spending is due to set out its findings.
The Independent Budget Review Group's report was drawn up against a backdrop of a looming £42 billion spending squeeze over the next 16 years.
Finance Secretary John Swinney said the report would help "inform public and Parliamentary debate about the challenges and choices we face as a result of the spending cuts set in train by the previous UK Government, and intensified by the current Westminster coalition".