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Rheoliadau Cyfrifon ac Archwilio (Cymru) (Diwygio) 2010
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- Wales Statutory Instruments
- 2010 No. 683 (Cy. 66)
- Regulation 4
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Dehongli a chymhwyso
4.—(1) Yn rheoliad 2(1) (dehongli a chymhwyso), mewnosoder y diffiniadau canlynol yn y mannau priodol—
“ystyr “cyd-bwyllgor” (“joint committee”) yw cyd-bwyllgor o ddau neu fwy o awdurdodau lleol;”, ac
“ystyr “is-gydbwyllgor” (“minor joint committee”) yw cyd-bwyllgor y mae ei incwm neu wariant gros (p'un bynnag yw'r uchaf) ar gyfer y flwyddyn ac ar gyfer pob un o'r ddwy flynedd yn union cyn hynny yn llai na £1,000,000;”.
(2) Ar ôl rheoliad 2(2), mewnosoder—
“(2A) Mae unrhyw gyfeiriad yn y Rheoliadau hyn at arfer priodol(1) o ran bwrdd draenio mewnol, yn golygu'r arferion cyfrifyddu a geir yn “Governance and Accountability in Internal Drainage Boards in England: A Practitioners Guide 2006” (fel y'i diwygiwyd yn Nhachwedd 2007) a ddyroddwyd ar y cyd gan Gymdeithas yr Awdurdodau Draenio ac Adran yr Amgylchedd, Bwyd a Materion Gwledig (ac mae'r cyfryw ddogfen, drwy'r Rheoliadau hyn, i'w chymhwyso i fwrdd draenio mewnol yng Nghymru fel y mae'n gymwys i fwrdd draenio mewnol yn Lloegr).”.
(1)
Gellir canfod arferion priodol mewn perthynas â chyrff penodol mewn rheoliadau a wnaed o dan adran 21 o Ddeddf Llywodraeth Leol 2003 (p.26). Nid yw adran 21 yn gymwys i fyrddau draenio mewnol.
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