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Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2008

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This is the original version (as it was originally made). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.

Offerynnau Statudol Cymru

2008 Rhif 588 (Cy.59)

LLYWODRAETH LEOL, CYMRU

Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2008

Gwnaed

3 Mawrth 2008

Gosodwyd gerbron Cynulliad Cenedlaethol Cymru

5 Mawrth 2008

Yn dod i rym

31 Mawrth 2008

Mae Gweinidogion Cymru, drwy arfer y pwerau a roddwyd gan adrannau 21(1), 24 a 123(1) o Ddeddf Llywodraeth Leol 2003(1), yn gwneud y Rheoliadau canlynol:

Enwi, cychwyn a chymhwyso

1.—(1Enw'r Rheoliadau hyn yw Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2008, a deuant i rym ar 31 Mawrth 2008.

(2Mae'r Rheoliadau hyn yn gymwys o ran awdurdodau lleol yng Nghymru.

Diwygiadau

2.  Mae Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) 2003(2) wedi'u diwygio fel a bennir yn rheoliadau 3 i 5.

Darpariaeth refeniw

3.  Yn lle rheoliad 22 rhodder—

Calculation of minimum revenue provision

22.  A local authority must calculate for the current financial year an amount of minimum revenue provision which it considers to be prudent..

Ad-dalu benthyciadau'n gynnar — premiymau a disgowntiau ar ôl 31 March 2007

4.  Yn rheoliad 24C—

(a)yn lle paragraff (1)(b) rhodder—

(b)as a consequence of such early repayment—

(i)the local authority is required to pay a premium to the lender of the loan or is required, in accordance with proper practices, to account for an amount in respect of a premium as if it were required to pay such a premium; or

(ii)the lender of the loan gives the local authority a discount on the loan or the local authority is required, in accordance with proper practices, to account for an amount in respect of a discount as if the lender had given the local authority such a discount; and;

(b)in paragraph (4), in the definition of “initial year”, after “repaid” insert—

  • ;

  • “replacement loan” means any loan of money to the local authority some or all of which the local authority treats, for accounting purposes, as a replacement for some or all of the loan referred to in sub-paragraph (a) of paragraph (1).

Benthyciadau a gwarantau

5.  Ar ôl rheoliad 24D, mewnosoder—

Interest on stepped interest rate loans taken out by local authorities

24E.(1) This regulation applies—

(a)where on any day before 21 January 2008 —

(i)a local authority had taken out a stepped interest rate loan, and

(ii)that loan had not been repaid in full; and

(b)in relation to financial years beginning on or after 1 April 2007.

(2) Where this regulation applies, the amount the local authority charges to its revenue account with respect to the interest payable on the loan must be either—

(a)the amount of the interest, if any, which it is due to pay in the financial year in accordance with the loan agreement for that loan; or

(b)calculated in accordance with the accounting practices identified in regulation 25.

(3) In this regulation, “stepped interest rate loan” means a loan taken out by a local authority at an interest rate which increases in one or more increments through the life of the loan.

Financial guarantees given by local authorities

24F.(1) This regulation applies—

(a)where before 21 January 2008 a local authority has given a financial guarantee on behalf of another person; and

(b)in relation to financial years beginning on or after 1 April 2007.

(2) Where this regulation applies, the amount the local authority charges to its revenue account with respect to the guarantee must be calculated either—

(a)in accordance with proper practices for the financial year beginning on 1 April 2006; or

(b)in accordance with the accounting practices identified in regulation 25..

Brian Gibbons

Y Gweinidog dros Gyfiawnder Cymdeithasol a Llywodraeth Leol, un o Weinidogion Cymru

3 Mawrth 2008

Nodyn Esboniadol

(Nid yw'r nodyn hwn yn rhan o'r Rheoliadau)

Mae'r Rheoliadau hyn yn diwygio Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) 2003 (“Rheoliadau 2003”) ac maent yn gymwys o ran awdurdodau lleol yng Nghymru.

Mae rheoliad 3 yn rhoi darpariaethau newydd yn lle'r rhai yn Rheoliadau 2003 sy'n ymdrin â chyfrifo isafswm darpariaeth refeniw — sef y swm y mae awdurdod lleol yn codi ar ei gyfrif refeniw mewn cysylltiad ag ariannu gwariant cyfalaf. Mae rheoliad 22 newydd yn disodli'r gofyniad bod awdurdodau lleol yn gwneud cyfrifiadau manwl â dyletswydd newydd i wneud darpariaeth ddarbodus.

Mae rheoliad 4 yn diwygio darpariaethau penodol yn rheoliad 24C o Reoliadau 2003, sy'n ymwneud â phremiymau a disgowntiau ar fenthyciadau sy'n cael eu codi gan awdurdodau lleol a'u had-dalu'n gynnar, er mwyn i'r darpariaethau hynny adlewyrchu'r rhai cyfatebol yn rheoliad 24B.

Mae rheoliad 5 yn mewnosod rheoliadau 24E a 24F newydd yn Rhan 6 o Reoliadau 2003. Mae'r rheoliadau newydd yn rhoi i awdurdodau lleol rywfaint o hyblygrwydd yn y ffordd y maent yn rhoi cyfrif am fenthyciadau ar gyfradd llog gynyddrannol yr ymrwymwyd iddynt cyn 21 Ionawr 2008 ac am warantau ariannol a roesant cyn y dyddiad hwnnw.

(2)

O.S. 2003/3239 (Cy.319), a ddiwygiwyd gan O.S. 2007/1051 (Cy.108); y mae offerynnau diwygio eraill i'w cael, ond nid oes yr un ohonynt yn berthnasol.

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