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Rheoliadau Cynlluniau Lleoli Oedolion (Cymru) 2004
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Sefyllfa ariannol
27.—(1) Rhaid i'r darparwr cofrestredig reoli'r cynllun mewn dull sy'n debygol o sicrhau y bydd yn ddichonadwy yn ariannol at ddibenion cyrraedd y nodau a'r amcanion a nodir yn y datganiad o ddiben.
(2) Os nad awdurdod lleol yw'r darparwr cofrestredig, rhaid i'r darparwr roi i'r Cynulliad Cenedlaethol unrhyw wybodaeth y mae'n gofyn amdani er mwyn ystyried dichonoldeb ariannol y cynllun, gan gynnwys —
(a)cyfrifon ariannol y cynllun, wedi'u hardystio gan gyfrifydd;
(b)geirda oddi wrth fanc ac sy'n mynegi barn am sefyllfa ariannol y darparwr cofrestredig;
(c)gwybodaeth am ariannu'r cynllun a'i adnoddau ariannol;
(ch)pan fydd y darparwr cofrestredig yn gwmni, gwybodaeth am unrhyw un o'i gwmnïau cysylltiedig; a
(d)tystysgrif yswiriant ar gyfer y darparwr cofrestredig mewn perthynas ag unrhyw rwymedigaeth y mae'n bosibl i'r darparwr fynd iddi mewn perthynas â'r cynllun o ran marwolaeth, anaf, atebolrwydd i'r cyhoedd, difrod neu unrhyw golled arall.
(3) Os nad awdurdod lleol yw'r darparwr cofrestredig, rhaid i'r darparwr —
(a)sicrhau bod cyfrifon digonol yn cael eu cynnal a'u cadw mewn perthynas â'r cynllun a'u bod yn cael eu diweddaru'n gyson;
(b)sicrhau bod y cyfrifon yn rhoi manylion costau rhedeg y cynllun, gan gynnwys rhent, taliadau o dan forgais a gwariant ar gyflogau staff; ac
(c)rhoi copi o'r cyfrifon i'r Cynulliad Cenedlaethol ar ei gais.
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