Gorchymyn Awdurdodau Lleol (Trefniadau Gweithredol a Threfniadau Amgen) (Addasu Deddfiadau a Darpariaethau Eraill) (Cymru) 2002

Swyddogaethau swyddogion cyfrifol mewn perthynas ag adroddiadau

19.—( 1) Yn adran 114 o Ddeddf Cyllid 1988(1) (swyddogaethau swyddog cyfrifol mewn perthynas ag adroddiadau)—

(a) yn is-adran (2), ar y dechrau, mewnosodwch “Subject to subsection (2A),”;

(b) ar ôl is-adran (2), mewnosodwch—

“(2A) Where a relevant authority is operating executive arrangements, the chief finance officer of the relevant authority shall not make a report under subsection (2) in respect of any action referred to in paragraph (a), (b) or (c) of that subsection unless it is action taken otherwise than by or on behalf of the relevant authority’s executive.”; ac

(c) yn is-adran (4), ar y diwedd, ychwanegwch—

“; and

(c) in a case where the relevant authority has a mayor and council manager executive, the person who at the time the report is made is the council manager of that authority”.

(2) Ar ôl adran 114 o Ddeddf Cyllid 1988, mewnosodwch—

“Functions of responsible officer as regards reports — local authorities operating executive arrangements

114A.— (1) The person having responsibility under section 151 of the 1972 Act for the administration of the financial affairs of a relevant authority which is operating executive arrangements shall have the duties mentioned in this section, without prejudice to any other functions; and in this section he is referred to as the chief finance officer of the authority.

(2) The chief finance officer of an authority that is referred to in subsection (1) shall make a report under this section to the executive of that authority if it appears to him that, in the course of the discharge of functions of the authority, the executive or a person on behalf of the executive—

(a) has made or is about to make a decision which involves or would involve the authority incurring expenditure which is unlawful;

(b) has taken or is about to take a course of action which, if pursued to its conclusion, would be unlawful and likely to cause a loss or deficiency on the part of the authority; or

(c) is about to enter an item of account the entry of which is unlawful.

(3) It shall be the duty of the chief finance officer of an authority, in preparing a report in pursuance of subsection (2) above, to consult so far as practicable—

(a) with the person who is for the time being designated as the head of the authority’s paid service under section 4 of the Local Government and Housing Act 1989; a

(b) with the person who is for the time being responsible for performing the duties of the authority’s monitoring officer under section 5 and 5A of that Act(2).

(4) Where a chief finance officer has made a report under this section he shall send a copy of it to—

(a) the person who at the time the report is made has the duty to audit the authority’s accounts;

(b) each person who at that time is a member of the authority; and

(c) where the authority has a mayor and council manager executive, the person who at that time is the council manager.

(5) Subsections (5) and (6) of section 114 shall apply in relation to duties under subsections (2) and (3) of this section as they apply in relation to duties under subsections (2) and (3) of that section.

(6) A relevant authority shall provide its chief finance officer with such staff, accommodation and other resources as are in his opinion sufficient to allow the duties under this section to be performed.”.

(1)

Diwygiwyd Adran 114 gan baragraffau 1 a 66 o Atodlen 5 i Ddeddf 1989 (p.29). Ceir diwygiadau eraill i adran 114 nad ydynt yn berthnasol i'r Gorchymyn hwn.

(2)

Mewnosodir adran 5A gan erthygl 22(2) o'r Gorchymyn hwn.