<dc:identifier>http://www.legislation.gov.uk/wsi/2009/560/contents/made/welsh</dc:identifier>
<dc:title>Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2009</dc:title>
<dc:language>cy</dc:language>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2017-11-24</dc:modified>
<dc:subject scheme="SIheading">LLYWODRAETH LEOL, CYMRU</dc:subject>
<dc:description>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.</dc:description>
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