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Rheoliadau Cyfrifon ac Archwilio (Cymru) 2014
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Offerynnau Statudol Cymru
2014 Rhif 3362 (Cy. 337)
Llywodraeth Leol, Cymru
Rheoliadau Cyfrifon ac Archwilio (Cymru) 2014
Gwnaed
22 Rhagfyr 2014
Gosodwyd gerbron Cynulliad Cenedlaethol Cymru
23 Rhagfyr 2014
Yn dod i rym
31 Mawrth 2015
Mae Gweinidogion Cymru yn gwneud y Rheoliadau a ganlyn drwy arfer y pwerau a roddir iddynt gan adrannau 13, 105 a 106 o Ddeddf Llywodraeth Leol 2000(1), adrannau 21(1), (2)(b) a (5), 23(2) a (3), 24 a 123 o Ddeddf Llywodraeth Leol 2003(2) ac adrannau 39 a 58 o Ddeddf Archwilio Cyhoeddus (Cymru) 2004(3).
Yn unol ag adran 39(2) o Ddeddf Archwilio Cyhoeddus (Cymru) 2004, mae Gweinidogion Cymru wedi ymgynghori ag Archwilydd Cyffredinol Cymru, y cymdeithasau hynny o awdurdodau lleol yng Nghymru y mae’n ymddangos iddynt eu bod yn ymwneud â hyn a’r cyrff hynny o gyfrifwyr y mae’n ymddangos iddynt eu bod yn briodol.
(1)
2000 p. 22 ; diwygiwyd adran 13 gan Ddeddf Llywodraeth Leol a Chynnwys y Cyhoedd mewn Iechyd 2007 (p. 28), adran 236(9); Deddf Lleoliaeth 2011 (p. 20), Atodlen 3, paragraffau 8 a 13; a Mesur Llywodraeth Leol (Cymru) 2011 (mccc 4), adran 57(2)(a). Diwygiwyd adran 105 gan Ddeddf Llywodraeth Leol 2003 (p. 26), Atodlen 3, paragraffau 11 a 14; Deddf Lleoliaeth 2011 (p. 20), Atodlen 3, paragraffau 8 a 70; a chan O.S. 2013/2597. Diwygiwyd adran 106 gan Ddeddf Lleoliaeth 2011 (p. 20), Atodlen 3, paragraffau 8 ac 71; a Mesur Llywodraeth Leol (Cymru) 2011(mccc 4), adran 176(1). Diwygiwyd adran 106 hefyd gan Ddeddf Llywodraeth Leol (Democratiaeth) (Cymru) 2013 (dccc 4), adran 68(4), ond ar adeg gwneud y Rheoliadau hyn, nid yw adran 68(4) eto mewn grym.
(2)
2003 p. 26; diwygiwyd adran 24 gan Ddeddf Llywodraeth Leol a Chynnwys y Cyhoedd mewn Iechyd 2007 (p. 28), adran 238(3). Diwgiwyd adran 24 hefyd gan Ddeddf Llywodraeth Leol a Chynnwys y Cyhoedd mewn Iechyd 2007, Atodlen 14, paragraff 5, a chan Ddeddf Archwilio ac Atebolrwydd Lleol 2014, Atodlen 12, paragraffau 49 a 52, ond ar adeg gwneud y Rheoliadau hyn nid yw’r darpariaethau hynny eto mewn grym.
(3)
2004 p. 23; diwygiwyd adran 39 gan Ddeddf Archwilio Cyhoeddus (Cymru) 2013 (dccc 3), Atodlen 4, paragraffau 20 a 44. Diwygiwyd adran 58 gan y Ddeddf honno, Atodlen 4, paragraffau 20 a 58.
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