Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
5.—(1) A local government body shall ensure that the statement of accounts is prepared in accordance with these Regulations.
(2) The statement of accounts, signed and certified in accordance with regulation 4(2), shall be approved by a resolution of a committee of a local government body or by a resolution of the members of the body meeting as a whole, such approval shall take place as soon as reasonably practicable and in any event before the 30th June immediately following the end of the financial year.
(3) If a committee of a local government body or the members of the body meeting as a whole has not given approval in accordance with paragraph(2), they are required—
(a)to publish a statement before 30th June including reasons why approval has not been obtained; and
(b)to agree a course of action so that approval may be given and, subject to paragraph (4), agree a new approval date for the statement of accounts.
(4) For the purposes of paragraph (3)(b) a new approval date should be set—
(a)which is no longer than 20 working days after the date in paragraph(2); or
(b)as soon as reasonably practicable where in exceptional circumstances, despite the best endeavours of a committee of a local government body or the members of the body meeting as a whole, they cannot resolve relevant issues to allow a decision to be made in accordance with the time limit in paragraph (a).
(5) If a committee of a local government body or the members of the body meeting as a whole cannot approve the accounts in accordance with paragraph (3)(b), they shall as soon as reasonably practicable hold a meeting and resolve as to the reasons why they cannot approve the accounts and publish a statement setting out those reasons.
(6) Following approval in accordance with paragraph (2) or (3)(b), the statement of accounts shall be signed and dated by the person presiding at the committee or meeting at which that approval was given.
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
