- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
- Gwreiddiol (Fel y'i Gwnaed) - Saesneg
- Gwreiddiol (Fel y'i Gwnaed) - Cymraeg
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
10. After regulation 8 insert—
8A. A local government body must ensure that—
(a)the statement of accounts, or
(b)where no statement of accounts is required to be prepared, the income and expenditure account and the statement of balances, or
(c)where no income and expenditure account and statement of balances are required to be prepared, the record of receipts and payments of the body,
is prepared in accordance with these Regulations.
8B.—(1) The responsible financial officer of a local government body must—
(a)in the case of a body which has prepared a record of receipts and payments, sign and date that record, and certify that it properly presents that body’s receipts and payments for the year to which the record relates;
(b)in the case of a body which has prepared an income and expenditure account and statement of balances, sign and date the account and statement, and certify that they present fairly the financial position of the body at the end of the year to which they relate and that body’s income and expenditure for that year;
(c)in the case of a community council to which regulation 7(3) applies or a community council which has determined in accordance with regulation 8(3)(a), sign and date the statement of accounts, and certify that it presents fairly the financial position of the council at the end of the year to which it relates and of that council’s income and expenditure for that year;
(d)in the case of any other body, sign and date the statement of accounts, and certify that it presents a true and fair view of the financial position of the body at the end of the year to which it relates and of that body’s income and expenditure for that year.
(2) The responsible financial officer must comply with paragraph (1)—
(a)before the 30 June following the end of a year; and
(b)immediately before the approval referred to in regulation 9(3) is given.
(3) The responsible financial officer must also comply with paragraph (1) immediately before any approval referred to in regulation 9(4) is given.
(4) If the responsible financial officer does not comply with paragraph (2) or (3), the local government body must:
(a)publish immediately a statement setting out reasons for his or her non-compliance; and
(b)agree to a course of action to ensure compliance as soon as practicable.”.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’. Dim ond yn Saesneg y mae’r fersiwn ddiwygiedig ar gael ar hyn o bryd.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed) - Saesneg: Mae'r wreiddiol Saesneg fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed)-Cymraeg:Y fersiwn Gymraeg wreiddiol o’r ddeddfwriaeth fel yr oedd yn sefyll pan gafodd ei deddfu neu ei gwneud. Ni wnaed unrhyw newidiadau i’r testun.
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