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Rheoliadau Cyfrifon ac Archwilio (Cymru) 2014

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Arferion priodol

4.  At ddibenion adran 21(2) o Ddeddf 2003 (arferion cyfrifyddu)—

(a)mewn perthynas â byrddau draenio mewnol, mae’r arferion cyfrifyddu sydd wedi eu cynnwys yn “Governance and Accountability in Internal Drainage Boards in England: A Practitioners Guide 2006” (fel y’i diwygiwyd ym mis Tachwedd 2007 ac a ddyroddwyd ar y cyd gan Gymdeithas yr Awdurdodau Draenio ac Adran yr Amgylchedd, Bwyd a Materion Gwledig) yn arferion priodol; ac

(b)mewn perthynas ag awdurdodau iechyd porthladd nad ydynt yn gynghorau sir nac yn gynghorau bwrdeistref sirol, mae’r arferion cyfrifyddu sydd wedi eu cynnwys yn “Governance and accountability for Local Councils in Wales: A Practitioners’ Guide 2011 (Wales)” fel y’i diwygir neu y’i hailddyroddir o bryd i’w gilydd (pa un ai o dan yr un teitl ai peidio) a ddyroddwyd ar y cyd gan Un Llais Cymru a’r Gymdeithas Clercod Llywodraeth Leol yn arferion priodol.

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