Professor David Heald
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On Public-Private Partnerships
On public audit
- 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). The transcript will be published later.
On government accounting reform
On public expenditure planning and fiscal
- 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 devolution finance
- 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
- Pre-Budget Report 2004: testing the fiscal rules (2005) (view
- Budget Report 2005: the need to reform fiscal institutions
- Budget 2006: the public expenditure dimension (2006) (view
- Comprehensive Spending Review 2007: urgent issues for
Parliament (2007) (view 1.5
- The implications of the delayed switch to IFRS (2008) (view
- Pre-Budget Report 2008: The return of hard times (2008) (view
- Budget 2009: The future consideration of public expenditure
- 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
- 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 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.