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Rheoliadau Cyfrifon ac Archwilio (Cymru) 2014
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This is the original version (as it was originally made). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
RHAN 6Cyrff Perthnasol Penodol
Byrddau draenio mewnol
19. Rhaid i fwrdd draenio mewnol godi ar gyfrif refeniw swm sy’n hafal i’r taliadau a’r cyfraniadau sy’n daladwy’n statudol am y flwyddyn honno o dan drefniant a gyfrifir fel cynllun pensiwn â buddion wedi eu diffinio neu fel buddion eraill hirdymor i gyflogeion (fel y’u diffiniwyd yn unol ag arferion priodol mewn perthynas â chyfrifon).
Cyd-bwyllgorau etc.
20.—(1) Rhaid i unrhyw gyd-bwyllgor, awdurdod tân ac achub neu awdurdod Parc Cenedlaethol y mae’r Rheoliadau hyn yn gymwys iddynt adneuo gyda phob awdurdod cyfansoddol—
(a)pan fo’r pwyllgor yn gorff perthnasol llai, o fewn y cyfnod o 14 diwrnod a bennir yn rheoliad 18, gopi o adroddiad yr archwilydd a’r datganiadau cyfrifyddu; a
(b)fel arall, wrth roi hysbysiad o dan reoliad 13, gopi o adroddiad yr archwilydd a’r datganiad o gyfrifon.
(2) Yn y rheoliad hwn, ystyr “awdurdod cyfansoddol” (“constituent authority”) yw unrhyw gyngor sir, cyngor bwrdeistref sirol neu gyngor cymuned sydd â hawl am y tro i benodi aelodau o’r pwyllgor neu’r awdurdod dan sylw ac mewn perthynas ag awdurdod Parc Cenedlaethol, mae’n cynnwys Gweinidogion Cymru.
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