Professor David Heald
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On fiscal transparency
- Transparency about public expenditure numbers (1998) (view 868KB PDF)
- Parliament's information needs on public expenditure (2003) (view 448KB PDF)
- Budget Report 2005: the need to reform fiscal institutions (2005) (view 523KB PDF)
- The implications for public spending of fixed-term Parliaments (2014): David Heald emphasised that institutional arrangements affect transparency in his written evidence to the House of Commons Political and Institutional Reform Committee on 13 February 2014 when it inquired into the effects of Fixed-term Parliaments. This evidence and his web-cast oral evidence is cited in the Committee's Report.
- . David Heald pre-recorded an interview on fiscal transparency, in English with Italian sub-titles, for an Italian webinar on 16 July 2015. This webinar was organised jointly by the Polytechnic of Milan (Politecnico di Milano) and OpenCoesione (a transparency initiative of the Italian Government which, inter alia, hosts data analyses on the disbursement in Italy of EU funding). The title of the webinar was 'La trasparenza de finanziamenti pubblici nell'era dell'ICT: une sfida aperta'.
- The contributors were authors of think pieces commissioned by the Global Initiative for Fiscal Transparency's project on incentives for fiscal transparency. David Heald prepared a think piece on 'Surmounting the obstacles to fiscal transparency' (2015), as part of a series commissioned by the Global Initiative for Fiscal Transparency
On Public-Private Partnerships
- David Heald's written and oral evidence on
14 December 2009 to the Treasury Committee on the 2009 Pre-Budget Report drew attention to the arbitrage of accounting and
national accounts standards in relation to Private Finance Initative projects. This evidence was referred to extensively in the
January 2010 Report.
- David Heald submitted written evidence to
the House of Lords Economic Affairs Commitee inquiry into the Private Finance and Off-Balance Sheet debt, the Report being published in
- David Heald submitted written evidence
to the Treasury Committee's inquiry into the Private Finance Initiative, his views on PFI accounting being heavily cited in its
- David Heald gave oral evidence on the UK Coalition Government's December 2012 relaunch of the Private Finance Initiative,
now known as PF2, to the Treasury Committee on 5 March 2013. The web cast is available here (his evidence starts 55 minutes into
the recording). His evidence was extensively cited in the Committee's March 2014 Report.
On devolution finance
- Written evidence on 'Funding Devolution', to the House of Lords Select Committee on the Constitution, 24 April 2002
- Oral evidence on 'Funding
Devolution', to the House of Lords Select Committee on the Constitution, 16 May 2002
- Oral evidence on 'Budget Process
2005-06' to the Finance Committee of the Scottish Parliament, 4 May 2004
- Oral evidence at the 'Round Table on the Budget Process' held by the Finance Committee of the Scottish Parliament on 10 June
- Evidence to the Calman Commission on Scottish Devolution (2008) (view 70KB PDF)
- Evidence to the Holtham Commission on the funding of Wales (2008) (view 174KB PDF)
- Evidence to the House of Lords' Committee on the Barnett formula (2009) (view 4.75MB PDF)
- Evidence to the Holtham Commission on taxes and borrowing powers (2009) (view 174KB PDF)
- Oral evidence on the October 2010 Spending Review to the Committee of Finance and Personnel of the Northern Ireland
Assembly (David Heald's evidence starts 52 minutes into this recording), the written transcript
- David Heald gave oral
evidence (pages 133-68) on 10 May 2012 at the University of Edinburgh to the McKay Commission on the implications of devolution for the
composition and role of the House of Commons.
- David Heald submitted written
evidence and gave oral
evidence on 25 June 2014 to the Finance Committee of the Scottish Parliament. These hearings were held in advance of the
Scottish Independence referendum on 18 September 2014: he was asked to concentrate on the financial implications of a No vote.
The web cast appears here, with his
evidence starting 70 minutes into the proceedings.
- David Heald submitted written evidence and gave oral evidence on 5
November 2014 to the Finance Committee of the Scottish Parliament. These hearings were held after the No vote in the Scottish
Independence referendum on 18 September 2014, forming part of the Committee's Inquiry into further devolved powers. The webcast
can be found here.
- David Heald submitted written evidence to the Smith Commission, established by the UK Government after the No vote in the Scottish Independence referendum on 18
September 2014. The Commission brings together two representatives of five political parties, under an independent chair, to
propose new powers for the Scottish Parliament.
- David Heald submitted to the Devolution (Further Powers) Committee of the Scottish Parliament a memorandum on the misalignment of budgetary timetables at Holyrood and Westminster, and a pessimistic commentary on the Fiscal Framework after its publication on 23 February 2016.
On public audit
- David Heald gave oral evidence on 7 February 2011 at the House of Commons to the Communities and Local Government Committee
on the abolition of the Audit Commission. His written and
oral evidence were extensively cited in the Committee's Report.
- David Heald gave written and oral evidence on legislative proposals concerning the Wales Audit
Office to the Public Accounts Committee of the National Assembly of Wales on 16 October 2012. His evidence was extensively
cited in the Committee's Report.
- Oral evidence on the future of audit arrangements in England, following the abolition of the Audit Commission, to the Local
Audit Bill Committee, on 30 October 2012. The Committee's Report refers to
David Heald's oral evidence.
On government accounting reform
On public expenditure planning and control
- The new fiscal framework (1998) (view 615KB PDF)
- The public finances in the 2003 Financial Statement and Budget Report (2003) (view 714KB PDF)
- Budget 2004: a limited window on SR 2004 (2004) (view 775KB PDF)
- Spending Review 2004: more difficult times ahead (2004) (view 1.04MB PDF)
- Pre-Budget Report 2004: testing the fiscal rules (2005) (view 976KB PDF)
- Budget 2006: the public expenditure dimension (2006) (view 456KB PDF)
- Comprehensive Spending Review 2007: urgent issues for Parliament (2007) (view 1.5 MB PDF)
- The implications of the delayed switch to IFRS (2008) (view 7MB PDF)
- Pre-Budget Report 2008: The return of hard times (2008) (view 1.05MB PDF)
- Budget 2009: The future consideration of public expenditure (2009) (view 1.05MB PDF)
- Pre-Budget Report 2009: a holding statement (2010) (view 1.61MB PDF), together with the written transcript of
oral evidence to the Treasury Committee of the House of Commons on 14 December 2009 (view 1.61MB PDF)
- David Heald submitted written evidence in May 2016 on 'Reforming Supply' to the Procedure Committee of the House of Commons