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Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2023
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This is the original version (as it was originally made).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.
Offerynnau Statudol Cymru
2023 Rhif 439 (Cy. 67)
Llywodraeth Leol, Cymru
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2023
Gwnaed
18 Ebrill 2023
Gosodwyd gerbron Senedd Cymru
20 Ebrill 2023
Yn dod i rym
19 Mai 2023
Enwi a dod i rym
1. Enw’r Rheoliadau hyn yw Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2023 a deuant i rym ar 19 Mai 2023.
Diwygio Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) 2003
2. Yn rheoliad 24K(5) o Reoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) 2003 (enillion a cholledion gwerth teg cronfeydd buddsoddi cyfun)(3), yn lle “2023” rhodder “2025”.
Rebecca Evans
Y Gweinidog Cyllid a Llywodraeth Leol, un o Weinidogion Cymru
18 Ebrill 2023
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”).
Mae rheoliad 24K o Reoliadau 2003 yn darparu na chaiff awdurdod lleol godi swm ar ei gyfrif refeniw i adlewyrchu unrhyw amrywiad yng ngwerth teg buddsoddiad awdurdod lleol mewn cronfa fuddsoddi gyfun. Yn hytrach, rhaid cofnodi’r symiau hynny mewn cyfrif ar wahân sydd wedi ei greu at y diben hwnnw yn unig ac a ddefnyddir at y diben hwnnw yn unig. Mae’r Rheoliadau hyn yn estyn cymhwysiad rheoliad 24K ddwy flynedd ariannol ychwanegol i 31 Mawrth 2025.
Ystyriwyd Cod Ymarfer Gweinidogion Cymru ar gynnal Asesiadau Effaith Rheoleiddiol mewn perthynas â’r Rheoliadau hyn. O ganlyniad, ystyriwyd nad oedd yn angenrheidiol cynnal asesiad effaith rheoleiddiol o’r costau a’r manteision sy’n debygol o ddeillio o gydymffurfio â’r Rheoliadau hyn.
(1)
Mae’r pwerau yn adran 21(1) o Ddeddf Llywodraeth Leol 2003 wedi eu breinio yng Ngweinidogion Cymru i’r graddau y maent yn gymwys i Gymru yn rhinwedd adran 24 o Ddeddf Llywodraeth Leol 2003. Diwygiwyd adran 24 gan adran 238(3) o Ddeddf Llywodraeth Leol a Chynnwys y Cyhoedd mewn Iechyd 2007 (p. 28).
(2)
(3)
O.S. 2003/3239 (Cy. 319), a ddiwygiwyd gan O.S. 2020/110 (Cy. 19); mae offerynnau diwygio eraill ond nid yw’r un ohonynt yn berthnasol i’r Rheoliadau hyn.
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