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Professor David Heald

Public Testimony

All documents are available electronically as Adobe PDF files. These can be viewed with Adobe's free PDF viewer.

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.

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 March 2010.
  • 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 2011 Report
  • 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 2008
  • 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 appearing here
  • 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.

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)