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(Nid yw'r nodyn hwn yn rhan o'r Gorchymyn)
Mae Rhan 1 o Ddeddf Llywodraeth Leol 1999 yn gosod dyletswyddau ar awdurdodau lleol ac awdurdodau eraill i wneud trefniadau i sicrhau gwelliannau parhaol yn y ffordd y mae eu swyddogaethau yn cael eu harfer (gwerth gorau), i gynnal adolygiadau gwerth gorau o'u swyddogaethau ac i baratoi cynllun perfformiad gwerth gorau ar gyfer pob blwyddyn ariannol.
Mae adrannau 2(5) a 29(1) o'r Ddeddf yn galluogi Cynulliad Cenedlaethol Cymru, mewn perthynas â Chymru, i eithrio awdurdodau penodedig, neu ddisgrifiadau penodedig o awdurdod, rhag y dyletswyddau hynny ynglŷn â swyddogaethau penodedig.
Mae'r Gorchymyn hwn yn eithrio cynghorau cymuned sydd wedi cyllidebu ar gyfer gwariant refeniw gros nad yw'n fwy na £1,000,000 ar gyfer y naill neu'r llall o'r blynyddoedd ariannol a ddechreuodd ar 1 Ebrill 1998 neu 1 Ebrill 1999.
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