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 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  
On government accounting reform On public expenditure planning and fiscal transparency
  • Transparency about public expenditure numbers (1998) (view 868KB PDF)
  • The new fiscal framework (1998) (view 615KB PDF)
  • Parliament's information needs on public expenditure (2003) (view 448KB 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 Report 2005: the need to reform fiscal institutions (2005) (view 523KB 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)