- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)At each audit of accounts under this Act, other than an audit of accounts of a health service body, any persons interested may—
(a)inspect the accounting records for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records, and
(b)make copies of all or any part of those records or documents.
(2)At the request of a local government elector for any area to which the accounts relate, the local auditor must give the elector, or any representative of the elector, an opportunity to question the auditor about the accounting records.
(3)The local auditor’s reasonable costs of complying with subsection (2) are recoverable from the relevant authority to which the accounts relate.
(4)This section does not entitle a person—
(a)to inspect or copy any part of any record or document containing information which is protected on the grounds of commercial confidentiality, or
(b)to require any such information to be disclosed in answer to any question.
(5)Information is protected on the grounds of commercial confidentiality if—
(a)its disclosure would prejudice commercial confidentiality, and
(b)there is no overriding public interest in favour of its disclosure.
(6)This section does not entitle a person—
(a)to inspect or copy any part of any record or document containing personal information, or
(b)to require any personal information to be disclosed in answer to any question.
(7)Information is personal information if it identifies a particular individual or enables a particular individual to be identified (but see subsection (8)).
(8)Information is not personal information merely because it relates to a business carried on by an individual as a sole trader.
(9)Information is personal information if it is information about an officer of the relevant authority which relates specifically to a particular individual and is available to the authority because—
(a)the individual holds or has held an office or employment with that authority, or
(b)payments or other benefits in respect of an office or employment under any other person are or have been made or provided to that individual by that authority.
(10)For the purposes of subsection (9)—
(a)“the relevant authority” means the relevant authority whose accounts are being audited, and
(b)payments made or benefits provided to an individual in respect of an office or employment include any payment made or benefit provided in respect of the individual ceasing to hold the office or employment.
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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’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys