Professor David Heald
- David Heald met on 27 April 2017 with the members of the Budget Process Review Group, established by the Scottish Government and the Scottish Parliament. This Group is revisiting the issues addressed in 1998 by the Financial Issues Advisory Group of which David Heald was a member. This reconsideration is timely because from 2017-18 the Scottish budget is heavily dependent on the performance of Scottish devolved and assigned tax revenues following the Scotland Act 2016.
- David Heald contributed on 24 April 2017 to the work programme planning meeting of the Finance and Constitution Committee of the Scottish Parliament.
- David Heald gave oral evidence on 9 February 2017 to the Scottish Parliament's Culture, Tourism, Europe and External Relations Committee on the post-Brexit implications of the repatriation of expenditure in Scotland which is currently financed by the European Union. The video appears here. The Committee's Report on 'Determining Scotland's future relationship with the European Union' refers to his evidence on pages 62-64.
- David Heald submitted written evidence on 12 July 2016 to the Scottish Government's user consultation on expanding and speeding up the publication of Government Expenditure & Revenue Scotland. Details about the consultation appear here.
- David Heald submitted written evidence on 24 May 2016 on the uses of government accounts to the Public Administration and Constitutional Affairs Committee's Inquiry into government accounts. The Committee reported on 27 April 2017, making extensive reference to David Heald's evidence.
- David Heald submittted written evidence to the Procedure Committee's
Inquiry into the scrutiny of Supply Estimates, the process through which the UK Government secures parliamentary approval for central government spending. On 10 May 2016 he gave supporting
oral evidence, the video of which appears here. The Committee reported on 18 March 2017, making extensive reference to David Heald's evidence.
- David Heald gave oral evidence on 14 January 2016 in relation to the (then proposed) 'Fiscal Framework' for the Scottish Parliament, following the Scotland Bill 2015-16, to the Devolution (Further Powers) Committee of the Scottish Parliament. The video recording is available, and the written transcript here. Subsequently, he submitted to the Committee 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.
- David Heald gave oral evidence on 13 January 2016 in relation to the (then proposed) 'Fiscal Framework' for the Scottish Parliament, following the Scotland Bill 2015-16, to the Scottish Affairs Committee of the UK Parliament. The video recording is available here, as is the written transcript.
- David Heald participated on 3 December 2015 in a private meeting of the Scottish Parliament's Devolution (Further Powers) Committee. This considered the potential contents of the 'Fiscal framework' which has to be agreed between the UK and Scottish Governments, in relation to the Scotland Bill 2015 which would extend the taxation powers of the Scottish Parliament.
- David Heald submitted written evidence in September 2015 to the Independent Review of UK Economic Statistics, led by Sir Charles Bean who reported at the time of the March 2016 Budget.
- David Heald gave oral evidence on 21 July 2015 to the House of Lords Economic Affairs Committee for its inquiry into the devolution of public finances. The video recording appears here.
- 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'.
- David Heald took part on 20 May 2015 in 'Accounting for the European public sector: Round table on the ongoing reform of European Public Sector Accounting Standards (EPSAS)', one of the sessions of
'Which Accounting Regulation for Europe's Economy and Society', organised by the Research Lab on Financial Regulation (LabEx Refi). This was held under the auspices of the European Parliament, as part of the '10th Rendez-vous Européens de Strasbourg'. His views about the the potential role and consequences of EPSAS were published in August 2015, in an academic article in Accounting, Audit and Accountability Journal, co-authored with Ron Hodges of Birmingham Business School.
- David Heald contributed to the National Audit Office conference on guarantees for instructure funding, which brought together, on 17 March 2015 for a video call, participants at the NAO's Newcastle-upon-Tyne and London offices.
- David Heald gave oral evidence on 11 February 2015 to the Committee for Finance and Personnel of the Northern Ireland Assembly. This was part of its inquiry into the Barnett formula which controls changes to the funding of the Northern Ireland Assembly and also the Scottish Parliament and National Assembly of Wales. His evidence is extensively cited in the Committee's report. The video of that evidence appears here.
- David Heald gave oral evidence on 11 December 2014 to the Devolution (Further Powers) Committee of the Scottish Parliament, in support of his earlier written evidence on possible future changes to the funding system for the Scottish Parliament after the Barnett 'Vow' made by UK party leaders on the eve of the Scottish Independence Referendum. The video of his evidence appears here.
- David Heald gave oral evidence on 5 November 2014, after the Scottish Independence Referendum, to the Finance Committee of the Scottish Parliament, in support of his written evidence on possible future changes to the funding system for the Scottish Parliament. The video of his evidence appears here.
- David Heald made a presentation on 'Austerity post 2015' at the dinner meeting of the SOLACE dinner meeting at Edinburgh City Chambers on 26 June 2014. (SOLACE is the acronymn for the Society of Local Authority Chief Executives and Senior Managers.) He applied to the position of Scotland some of the ideas in his co-edited book, When the Party's Over: The Politics of Fiscal Squeeze in Perspective (Proceedings of the British Academy 197, Oxford University Press, 2014).
- David Heald gave oral evidence on 25 June 2014, ahead of the Scottish Independence Referendum, to the Finance Committee of the Scottish Parliament, in support of his written evidence on the funding system of the Scottish Parliament. The video recording of his oral evidence begins 55 minutes into the recording.
- David Heald participated in the annual meeting of OECD Senior Budget Officials Network on Public-Private Partnerships, held in Paris on 17-18 February 2014.
- David Heald submitted written evidence and also gave oral evidence on 10 February 2014 to the House of Commons Political and Constitutional Reform Committee's inquiry into the public expenditure implications of the Fixed-Term Parliaments Act 2015. The Committee's report made reference to his evidence. The video of the oral evidence appears here.
- 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.
- 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.
- 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 oral evidence on 3 November 2010 on the effects of 2010 Spending Review to the Committee on Finance and Personnel of the Northern Ireland Assembly. His evidence starts 52 minutes into this
recording. The Report of the Committee made extensive reference to his evidence. Together with the official transcript, the Report can be found here.
- David Heald
was specialist adviser to the Treasury
Committee of the House of Commons from 1989 to 2010, assisting it on matters
relating to Supply Estimates, government accounting and public
- From 2004 until its dissolution in 2010, David Heald was a member of the Technical
Advisory Group which advised the Audit Commission on
accounting and auditing developments.
- From 2007 to 2013, David Heald was a member of the Research
Advisory Board of the Institute of Chartered Accountants in
England and Wales. This body is responsible for the research
programme funded by ICAEW's charitable trusts and organises the
annual 'Information for Better Markets' conference.
- David Heald served a five-year term as a member of the Financial
Reporting Advisory Board for the period 1 August 2004 to 31
July 2009, having been nominated as an independent economist by
the Head of the Government Economic Service.
- From July 2002 to July 2008, David Heald was specialist
adviser to the Public Accounts Commission, with regard to its role
in approving the Corporate Plan and Supply Estimate of the
National Audit Office. He resigned this role so that he could
publicly oppose legislative proposals to change the governance of
the National Audit Office by establishing the NAO as a corporate
body with a Chair and Non-Executive Director majority. He has
contributed articles on this matter to Public
(the montly magazine published by the Guardian) and Public
Money & Management
- David Heald contributed to the 'Round
Table on the Budget Process' on 10 June 2008 held by the
Finance Committee of the Scottish Parliament.
- David Heald gave oral
evidence in Edinburgh on 4 May 2004 to the Finance Committee
of the Scottish Parliament on 'Budget Process 2005-06'.
- David Heald gave oral
evidence in Edinburgh on 16 May 2002 to the House of Lords
Select Committee on the Constitution, chaired by Professor
The Lord Norton of Louth. This was part of its inquiry into
'Devolution: inter-institutional relations in the United Kingdom'.
evidence concerns financial relationships between the UK
Government and the Devolved Administrations, including the future
of the Barnett formula.
- David Heald produced a report on the funding of the Northern
Ireland Assembly, which was presented at a conference in Belfast
on 13 March 2003. His Report was
published by the Northern Ireland
Economic Council, the predecessor organisation of the now closed Economic Research Institute for
Northern Ireland. This research was co-funded by NIEC and the
Department of Finance and
- Along side Ken Wild (partner in Deloitte and a member of
the Financial Reporting Advisory Board), David Heald gave evidence
to the Treasury Committee on 7 March 2000, strongly supporting the
Treasury's plan to go ahead with the 2001-02 implementation date
for Resource Accounting, notwithstanding the proposal of the then
Comptroller & Auditor General for a one-year postponement.