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Gorchymyn Adroddiadau Archwilio ac Asesu (Cymru) (Diwygio) 2011
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Offerynnau Statudol Cymru
2011 Rhif 2602 (Cy.280)
LLYWODRAETH LEOL, CYMRU
Gorchymyn Adroddiadau Archwilio ac Asesu (Cymru) (Diwygio) 2011
Gwnaed
31 Hydref 2011
Gosodwyd gerbron Cynulliad Cenedlaethol Cymru
1 Tachwedd 2011
Yn dod i rym
22 Tachwedd 2011
Mae Gweinidogion Cymru, drwy arfer y pwerau a roddwyd iddynt gan adran 19(3)(b) o Fesur Llywodraeth Leol (Cymru) 2009(1), yn gwneud y Gorchymyn a ganlyn:
Enwi a chychwyn
1. Enw'r Gorchymyn hwn yw Gorchymyn Adroddiadau Archwilio ac Asesu (Cymru) (Diwygio) 2011 ac fe ddaw i rym ar 22 Tachwedd 2011.
Diwygio Gorchymyn Adroddiadau Archwilio ac Asesu (Cymru) 2010
2.—(1) Mae Gorchymyn Adroddiadau Archwilio ac Asesu (Cymru) 2010(2) wedi ei ddiwygio fel a ganlyn.
(2) Yn lle erthygl 2 (y dyddiad ar gyfer anfon copïau o adroddiad) rhodder—
“In respect of financial years beginning on or after 1 April 2011 copies of a report issued in accordance with section 19(2) of the Measure must be sent by 31 January in the financial year during which the audit was carried out or to which the assessment relates.”.
Carl Sargeant
Y Gweinidog dros Llywodraeth Leol a Chymunedau, un o Weinidogion Cymru
31 Hydref 2011
Nodyn Esboniadol
(Nid yw'r nodyn hwn yn rhan o'r Gorchymyn)
Mae adran 17 o Fesur Llywodraeth Leol (Cymru) 2009 (“y Mesur”) yn gosod dyletswydd ar Archwilydd Cyffredinol Cymru i gynnal archwiliad er mwyn penderfynu a yw awdurdod gwella Cymreig wedi cyflawni ei ddyletswyddau o dan adran 15 o'r Mesur.
Mae adran 18 o'r Mesur yn gosod dyletswydd ar Archwilydd Cyffredinol Cymru i gynnal asesiad mewn cysylltiad â phob blwyddyn ariannol er mwyn penderfynu a yw awdurdod gwella Cymreig yn debyg o gydymffurfio â gofynion Rhan 1 o'r Mesur.
Mae adran 19 o'r Mesur yn ei gwneud yn ofynnol i Archwilydd Cyffredinol Cymru ddyroddi adroddiad archwilio ac asesu mewn cysylltiad ag awdurdod gwella Cymreig ac i'w anfon at Weinidogion Cymru a'r awdurdod gwella Cymreig o dan sylw.
Mae'r Gorchymyn hwn yn diwygio Gorchymyn Adroddiadau Archwilio ac Asesu (Cymru) 2010 drwy ddarparu, mewn cysylltiad â'r blynyddoedd ariannol sy'n dechrau ar neu ar ôl 1 Ebrill 2011, mai 31 Ionawr yn y flwyddyn ariannol y cynhaliwyd yr archwiliad ynddi neu y mae'r asesiad yn ymwneud â hi fydd y dyddiad erbyn pryd y mae'n rhaid anfon yr adroddiad.
(1)
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