Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2009

Offerynnau Statudol Cymru

2009 Rhif 560 (Cy.52)

LLYWODRAETH LEOL, CYMRU

Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2009

Gwnaed

6 Mawrth 2009

Gosodwyd gerbron Cynulliad Cenedlaethol Cymru

10 Mawrth 2009

Yn dod i rym

31 Mawrth 2009

Mae Gweinidogion Cymru, drwy arfer y pwerau a roddwyd gan adrannau 21(1), 24 a 123(1) o Ddeddf Llywodraeth Leol 2003(1), yn gwneud y Rheoliadau canlynol:

Enwi, cychwyn a chymhwyso

1.—( 1) Enw'r Rheoliadau hyn yw Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2009 a deuant i rym ar 31 Mawrth 2009.

(2) Mae'r Rheoliadau hyn yn gymwys o ran awdurdodau lleol yng Nghymru.

Diwygio Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) 2003

2.   Mae Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) 2003(2) wedi'u diwygio drwy fewnosod y canlynol ar ôl rheoliad 24F—

“Impairment of certain investments

24G.— (1) Where, in relation to a relevant investment, in accordance with proper practices—

(a) an impairment loss is recognised in a revenue account of the local authority for the financial year beginning on 1 April 2008;

(b) an impairment loss is recognised in a revenue account of the local authority for the financial year beginning on 1 April 2009; or

(c) the value of an impairment loss recognised in a revenue account of the local authority for the financial year beginning on 1 April 2008 is increased in a revenue account of the authority for the financial year beginning on 1 April 2009,

the local authority may credit to a revenue account for the year in which the loss is recognised, or increased in value, any amount up to the amount of the loss.

(2) A local authority which credits an amount to a revenue account for the financial year beginning on 1 April 2008 under paragraph (1) may debit an amount of up to the value of that credit to a revenue account for the financial year beginning on 1 April 2009.

(3) Where—

(a) under paragraph (1) a local authority credits an amount to a revenue account for the financial year beginning on 1 April 2008; and

(b) in accordance with proper practices—

(i) the value of the impairment loss to which that credit relates is reduced in the financial year beginning on 1 April 2009, and

(ii) the local authority credits an amount to a revenue account for that year to recognise that reduction,

the local authority must debit to a revenue account for the financial year beginning on 1 April 2009 an amount equal to the credit mentioned in paragraph (b)(ii).

(4) Where—

(a) under paragraph (1) a local authority credits an amount to a revenue account for the year beginning on 1 April 2008; and

(b) in accordance with proper practices credits or has credited any amount to a revenue account before 1 April 2009 in respect of interest on the relevant investment not received on or before the date of the event giving rise to the impairment loss,

the local authority must debit to a revenue account for the financial year beginning on 1 April 2008 an amount equal to the total of the amounts mentioned in sub-paragraph (b).

(5) Where—

(a) under paragraph (1) a local authority credits an amount to a revenue account for the year beginning on 1 April 2008 or 1 April 2009; and

(b) in accordance with proper practices credits or has credited any amount to a revenue account before 1 April 2010 in respect of interest on the relevant investment not received on or before the date of the event giving rise to the impairment loss,

to the extent it has not debited an amount under paragraph (4) in respect of the interest, the local authority must debit to a revenue account for the financial year beginning on 1 April 2009 an amount equal to the total of the amounts mentioned in sub-paragraph (b).

(6) A local authority need not under paragraphs (3) to (5) debit to a revenue account a total amount that exceeds the total amount it has credited under paragraph (1).

(7) In paragraph (6), the reference to the total amount credited under paragraph (1) is a reference to that amount as reduced by a debit under paragraph (2).

(8) To the extent that a credit under paragraph (1) has not been fully reversed by debits under paragraphs (2) to (5), a local authority must debit to a revenue account for the financial year beginning on 1 April 2010 an amount equal to the value of the credit.

(9) In this regulation, a relevant investment is a local authority investment—

(a) in a bank;

(b) affected by an event in the period commencing on 1 April 2008 and ending on 27 November 2008,

other than an investment of the type described in section 17(1)(e)(3).”.

Brian Gibbons

Y Gweinidog dros Gyfiawnder Cymdeithasol a Llywodraeth Leol, un o Weinidogion Cymru.

6 Mawrth 2009

Nodyn Esboniadol

(Nid yw'r nodyn hwn yn rhan o'r Rheoliadau)

Mae'r Rheoliadau hyn yn diwygio Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) 2003 (“Rheoliadau 2003”) ac maent yn gymwys o ran awdurdodau lleol yng Nghymru. Maent yn newid y modd arferol y mae colledion ariannol penodol a ddioddefir gan awdurdodau lleol yn cael eu trin o safbwynt cyfrifyddu drwy ganiatáu i awdurdod lleol y mae'r colledion yn effeithio arno gofnodi credyd i'w gwrthbwyso yn ei gyfrifon hyd at werth y golled. Effaith hyn yw lleddfu ar effeithiau'r golled ar gyfrifiadau cyllidebol yr awdurdod tra bo cyfrifon yr awdurdod yn parhau i ddangos yn llawn y golled yr aed iddi. Trefniant dros dro yw hwn: rhaid i'r credyd sy'n gwrthbwyso gael ei wrth-droi'n llawn yn y flwyddyn ariannol sy'n dechrau ar 1 Ebrill 2010 os na fydd eisoes wedi'i wrth-droi erbyn hynny.

Nid oes asesiad effaith rheoleiddiol wedi'i lunio ar gyfer yr offeryn hwn, gan na ragwelir y bydd yr offeryn yn effeithio o gwbl ar fusnes, elusennau na'r sector gwirfoddol.

(1)

2003 p.26.

(2)

O.S. 2003/3239 (Cy.319), a ddiwygiwyd gan O.S. 2007/1051 (Cy.108) ac O.S. 2008/588 (Cy.59); y mae offerynnau diwygio eraill i'w cael, ond nid oes yr un ohonynt yn berthnasol.

(3)

Yn Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) 2003 mae unrhyw gyfeiriad at adran yn gyfeiriad at adran o Ddeddf Llywodraeth Leol 2003: gweler rheoliad 1(3).