techiaith/legislation-gov-uk_en-cy huggingface dataset:
17. A licence under section 1 of the Import of Live Fish (England and Wales) Act 1980 (10) authorising a person to keep or release live fish, or the live eggs of fish, which is in force immediately before the coming into force of these Regulations, is to be taken to be a permit under these Regulations authorising the keeping of fish or the introduction of fish into inland waters.
17. Mae trwydded o dan adran 1 o Ddeddf Mewnforio Pysgod Byw (Cymru a Lloegr) 1980 (10) sy'n awdurdodi person i gadw neu ryddhau pysgod byw, neu wyau byw o bysgod, sydd mewn grym yn union cyn i'r Rheoliadau hyn ddod i rym, i'w hystyried fel trwydded o dan y Rheoliadau hyn sy'n awdurdodi cadw pysgod neu gyflwyno pysgod i ddyfroedd mewndirol.
Repeal of section 30 of the Salmon and Freshwater Fisheries Act 1975
Diddymu adran 30 o Ddeddf Pysgodfeydd Eogiaid a Dŵr Croyw 1975
18. Section 30 of the Salmon and Freshwater Fisheries Act 1975 (11) is repealed.
18. Mae adran 30 o Ddeddf Pysgodfeydd Eogiaid a Dŵr Croyw 1975 (11) wedi ei diddymu.
Regulation 5 (2)
Rheoliad 5 (2)
Taxonomic Order Common name
Urdd Dacsonomaidd Enw cyffredin
PART 2 Species of fish that may be kept without a permit
RHAN 2 Rhywogaethau o bysgod y caniateir eu cadw heb drwydded
Taxonomic Order Species
Urdd Dacsonomaidd Rhywogaeth
Common name Species name
Enw cyffredin Enw'r rhywogaeth
Includes all varieties of the same species (e.g. Ghost Carp, Leather Carp, Koi Carp, Ogen Carp).
Gan gynnwys pob amrywiaeth o'r un rhywogaeth (ee Carp Llyfn, Carp Euraidd).
Includes all varieties of the same species (e.g. Brown, Golden, Lion's Head, London Shubunkin).
Gan gynnwys pob amrywiaeth o'r un rhywogaeth (ee Brown, Euraidd, Shubunkin Llundain).
Includes all ornamental varieties of the same species (e.g. Golden Orfe, Blue Orfe).
Gan gynnwys pob amrywiaeth addurniadol o'r un rhywogaeth (ee Orffod Aur, Orffod Glas).
These Regulations control the keeping and introduction of fish in inland waters. They apply in relation to Wales. They provide that it is an offence to introduce any fish into inland waters, to keep certain types of fish (the fish that belong to the taxonomic order specified in Part 1 of the Schedule but are not of a species specified in Part 2 of the Schedule) in inland waters, or to keep any kind of fish in protected areas where those fish would otherwise be absent, other than in accordance with a permit granted under these Regulations by the Natural Resources Body for Wales ("the Body") (regulations 4 and 5). The Body may attach conditions to permits to introduce fish or to keep fish and a list of purposes for which, or matters in relation to which, conditions may in particular be imposed is contained in regulation 6 (4).
Mae'r Rheoliadau hyn yn rheoli cadw a chyflwyno pysgod mewn dyfroedd mewndirol. Maent yn gymwys o ran Cymru. Maent yn darparu ei bod yn drosedd cyflwyno unrhyw bysgod i ddyfroedd mewndirol, cadw mathau penodol o bysgod (y pysgod sy'n perthyn i'r urdd dacsonomaidd a bennir yn Rhan 1 o'r Atodlen ond nad ydynt yn rhywogaeth a bennir yn Rhan 2 o'r Atodlen) mewn dyfroedd mewndirol, neu i gadw unrhyw fath o bysgod mewn ardaloedd gwarchodedig lle na fyddai'r pysgod hynny yno fel arall, ac eithrio yn unol â thrwydded a roddwyd o dan y Rheoliadau hyn gan Gorff Adnoddau Naturiol Cymru ("y Corff") (rheoliadau 4 a 5). Caiff y Corff atodi amodau i drwyddedau i gyflwyno pysgod neu i gadw pysgod ac mae rhestr o ddibenion y caniateir gosod amodau yn benodol mewn perthynas â hwy, neu o faterion y caniateir gosod amodau yn benodol mewn perthynas â hwy, wedi ei chynnwys yn rheoliad 6 (4).
Regulation 3 excludes aquaculture production businesses from the scope of these Regulations, including the transportation of fish between premises of one or more aquaculture production businesses. However, it does not exclude aquaculture production businesses from the requirement to have a permit to keep (otherwise than on the premises) fish or to introduce fish into inland waters.
Mae rheoliad 3 yn eithrio busnesau cynhyrchu dyframaethol rhag cwmpas y Rheoliadau hyn, gan gynnwys cludo pysgod rhwng mangreoedd un neu ragor o fusnesau cynhyrchu dyframaethol. Fodd bynnag, nid yw'n eithrio busnesau cynhyrchu dyframaethol rhag y gofyniad i gael trwydded i gadw (heblaw am yn y fangre) pysgod neu i gyflwyno pysgod i ddyfroedd mewndirol.
Regulation 7 specifies the circumstances in which the Body may revoke, suspend or vary a permit.
Mae rheoliad 7 yn pennu o dan ba amgylchiadau y caiff y Corff ddirymu, atal dros dro neu amrywio trwydded.
Regulation 8 enables the Body to serve a notice on any person who is the owner or occupier of inland waters requiring that person to remove and dispose of fish, if the fish have been introduced into the water or kept in contravention of the Regulations. Paragraph (3) sets out the circumstances in which the Body may remove and dispose of fish without serving notice under paragraph (1). Paragraph (5) makes it a criminal offence not to comply with a notice under paragraph (1) without reasonable excuse.
Mae rheoliad 8 yn galluogi'r Corff i gyflwyno hysbysiad i unrhyw berson sy'n berchennog neu'n feddiannydd dyfroedd mewndirol sy'n ei gwneud yn ofynnol i'r person hwnnw symud ymaith a gwaredu pysgod, os yw'r pysgod wedi eu cyflwyno i'r dŵr neu eu cadw yn groes i'r Rheoliadau. Mae paragraff (3) yn nodi'r amgylchiadau pan gaiff y Corff symud a gwaredu pysgod heb gyflwyno hysbysiad o dan baragraff (1). Mae paragraff (5) yn ei gwneud yn drosedd i beidio â chydymffurfio â hysbysiad o dan baragraff (1) heb esgus rhesymol.
Regulation 9 makes provision for the time at which a notice under regulation 7 or 8 takes effect.
Mae rheoliad 9 yn gwneud darpariaeth ar gyfer yr adeg y mae hysbysiad o dan reoliad 7 neu 8 yn cael effaith.
Regulation 10 makes provision in relation to appeals by an applicant for a permit, or the holder of a permit or an owner or occupier of inland waters, who is the recipient of a notice under regulation 7 or 8.
Mae rheoliad 10 yn gwneud darpariaeth mewn perthynas ag apelau gan geisydd trwydded, neu ddeiliad trwydded neu berchennog neu feddiannydd dyfroedd mewndirol, sy'n cael hysbysiad o dan reoliad 7 neu 8.
Regulation 11 confers powers of entry on an authorised officer of the Body for the purposes of enforcing the Regulations. Regulation 12 sets out additional powers of an authorised officer, including the power to stop and detain any vehicle, and the power to carry out any search. Regulation 13 provides for certain offences relating to obstruction of a person acting in the execution of the Regulations.
Mae rheoliad 11 yn rhoi pŵer mynediad i swyddog awdurdodedig y Corff at ddibenion gorfodi'r Rheoliadau hyn. Mae rheoliad 12 yn nodi pwerau ychwanegol swyddog awdurdodedig, gan gynnwys y pŵer i stopio a chadw'n gaeth unrhyw gerbyd, a'r pŵer i gynnal unrhyw chwiliad. Mae rheoliad 13 yn darparu ar gyfer troseddau penodol sy'n ymwneud â rhwystro person sy'n gweithredu i roi'r Rheoliadau ar waith.
Regulation 14 states that a person who is guilty of an offence under the Regulations is liable, on summary conviction, to a fine not exceeding £50,000, or on conviction on indictment to a fine which is unlimited. However, if section 85 (2) of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 is in force on the day on which these Regulations are made, a fine imposed on summary conviction in a court in Wales will not be limited to £50,000.
Mae rheoliad 14 yn nodi bod person sy'n euog o drosedd o dan y Rheoliadau yn atebol, ar gollfarn ddiannod, i ddirwy nad yw'n fwy na £50,000, neu ei gollfarnu ar dditiad i ddirwy heb derfyn. Fodd bynnag, os yw adran 85 (2) o Ddeddf Cymorth Cyfreithiol, Dedfrydu a Chosbi Troseddwyr 2012 mewn grym ar y diwrnod y gwnaed y Rheoliadau hyn, ni fydd dirwy a osodir ar gollfarn ddiannod mewn llys barn yng Nghymru wedi ei chyfyngu i £50,000.
Regulation 15 makes provision for offences by bodies corporate. The effect of paragraph (1) is that, in certain circumstances, a director or other similar person of a body corporate may be personally liable for an offence as well as the body corporate. Regulation 16 makes provision for offences committed (or alleged to have been committed) by partnerships and unincorporated associations.
Mae Rheoliad 15 yn gwneud darpariaeth ar gyfer troseddau a gyflawnir gan gyrff corfforaethol. Effaith paragraff (1) yw, mewn amgylchiadau penodol, y caiff cyfarwyddwr neu berson tebyg arall o gorff corfforaethol fod yn atebol yn bersonol am drosedd yn ogystal â'r corff corfforaethol. Mae rheoliad 16 yn gwneud darpariaeth ar gyfer troseddau a gyflawnir (neu yr honnir eu bod wedi eu cyflawni) gan bartneriaethau a chymdeithasau anghorfforedig.
Regulation 17 provides than an existing licence in force under section 1 of the Import of Live Fish (England and Wales) Act 1980 is to be taken to be a permit under the Regulations.
Mae rheoliad 17 yn darparu bod trwydded sydd eisoes mewn grym o dan adran 1 o Ddeddf Mewnforio Pysgod Byw (Cymru a Lloegr) 1980 i gael ei hystyried yn drwydded o dan y Rheoliadau.
Regulation 18 repeals section 30 of the Salmon and Freshwater Fisheries Act 1975 in relation to Wales.
Mae rheoliad 18 yn diddymu adran 30 o Ddeddf Pysgodfeydd Eogiaid a Dŵr Croyw 1975 o ran Cymru.
The Welsh Ministers' Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy can be obtained from Marine and Fisheries Division, Welsh Government, Cathays Park, Cardiff, CF10 3NQ.
Ystyriwyd Cod Ymarfer Gweinidogion Cymru ar gynnal Asesiadau Effaith Rheoleiddiol mewn perthynas â'r Rheoliadau hyn. O ganlyniad, lluniwyd asesiad effaith rheoleiddiol o'r costau a'r manteision sy'n debygol o ddeillio o gydymffurfio â'r Rheoliadau hyn. Gellir cael copi oddi wrth: Yr Is-adran Môr a Physgodfeydd, Llywodraeth Cymru, Parc Cathays, Caerdydd, CF10 3NQ.
1981 c.69. Relevant amendments to section 52 (1) were made by section 75 (1) of, and paragraphs 5 (1) and, (2) of Schedule 9 to, the Countryside and Rights of Way Act 2000 (c. 37).
1981 p.69. Gwnaed diwygiadau perthnasol i adran 52 (1) gan adran 75 (1) o Ddeddf Cefn Gwlad a Hawliau Tramwy 2000 (p. 37) a pharagraffau 5 (1) a (2) o Atodlen 9 iddi.
S.I. 2010/490. Regulation 8 was amended by S.I. 2012/1927.
O.S. 2010/490. Diwygiwyd rheoliad 8 gan O.S. 2012/1927.
Section 37A was inserted by section 77 of the Countryside and Rights of Way Act 2000 (c.37).
Mewnosodwyd adran 37A gan adran 77 o Ddeddf Cefn Gwlad a Hawliau Tramwy 2000 (p. 37).
1925 c.86. Subsections (1) and (2) of section 33 were repealed by section 132 of, and Schedule 6 to, the Magistrates' Courts Act 1952 (c. 55); subsection (3) was amended by section 56 (1) of, and paragraph 19 of Part 2 of Schedule 8 to, the Courts Act 1971 (c. 23); subsection (4) was amended by section 109 (1) and (3) of, and paragraph 71 of Schedule 8 and Schedule 10 to, the Courts Act 2003 (c. 39); subsection (5) was repealed by section 132 of, and Schedule 6 to, the Magistrates' Courts Act 1952.
1925 p. 86. Diddymwyd is-adrannau (1) a (2) o adran 33 gan adran 132 o Ddeddf Llysoedd Ynadon 1952 (p. 55) ac Atodlen 6 iddi; diwygiwyd is-adran (3) gan adran 56 (1) o Ddeddf y Llysoedd 1971 (p. 23) a pharagraff 19 o Ran 2 o Atodlen 8 iddi; diwygiwyd is-adran (4) gan adran 109 (1) a (3) o Ddeddf y Llysoedd 2003 (p. 39) a pharagraff 71 o Atodlen 8 ac Atodlen 10 iddi; diddymwyd is-adran (5) gan adran 132 o Ddeddf Llysoedd Ynadon 1952 ac Atodlen 6 iddi.
1980 c.43. Paragraph 2 (a) was repealed by sections 41 and 332 of, and paragraphs 51 (1) and 13 (a) of Schedule 3 and Part 4 of Schedule 37 to, the Criminal Justice Act 2003 (c. 44); paragraph 5 was repealed by sections 25 (2) and 101 (2) of, and Schedule 13 to, the Criminal Justice Act 1991 (c. 53); paragraph 6 was amended by section 41 of, and paragraph 51 (1) and 13 (b) of Schedule 3 to, the Criminal Justice Act 2003.
1980 p. 43. Diddymwyd paragraff 2 (a) gan adrannau 41 a 332 o Ddeddf Cyfiawnder Troseddol 2003 (p. 44) a pharagraffau 51 (1) a 13 (a) o Atodlen 3 a Rhan 4 o Atodlen 37 iddi; diddymwyd paragraff 5 gan adrannau 25 (2) a 101 (2) o Ddeddf Cyfiawnder Troseddol 1991 (p. 53) ac Atodlen 13 iddi; diwygiwyd paragraff 6 gan adran 41 o Ddeddf Cyfiawnder Troseddol 2003 a pharagraff 51 (1) a 13 (b) o Atodlen 3 iddi.
1980 c.27. Subsection (1) was amended by regulation 45 of, and paragraph 5 of Schedule 2 to, the Aquatic Animal Health (England and Wales) Regulations 2009 (S.I. 2009/463); subsection (2) was amended by section 105 (1) of, and paragraph 62 of Schedule 11 to, the Natural Environment and Rural Communities Act 2006 (c. 16); section 132 of, and paragraph 8 of Schedule 9 to, the Environmental Protection Act 1990 (c. 43); and article 4 (1) of, and paragraph 158 of Schedule 2 to, Natural Resources Body for Wales (Functions) Order 2013 (S.I. 2013/755) (W.90); subsection 3 was amended by section 37 (2) of the Fisheries Act 1981 (c. 29).
1980 p. 27. Diwygiwyd is-adran (1) gan reoliad 45 o Reoliadau Iechyd Anifeiliaid Dyfrol (Cymru a Lloegr) 2009 (O.S. 2009/463) a pharagraff 5 o Atodlen 2 iddi; diwygiwyd is-adran (2) gan adran 105 (1) o Deddf yr Amgylchedd Naturiol a Chymunedau Gwledig 2006 (p. 16) a pharagraff 62 o Atodlen 11 iddi; adran 132 o Ddeddf Diogelu'r Amgylchedd 1990 (p. 43) a pharagraff 8 o Atodlen 9 iddi; ac erthygl 4 (1) o Orchymyn Corff Adnoddau Naturiol Cymru (Swyddogaethau) 2013 (O.S. 2013/755) (Cy. 90) a pharagraff 158 o Atodlen 2 iddo; diwygiwyd is-adran 3 gan adran 37 (2) o Ddeddf Pysgodfeydd 1981 (p. 29).
1975 c.51. Section 30 was amended by article 4 (1) of, and paragraph 127 and 142 of Schedule 2 to, Natural Resources Body for Wales (Functions) Order 2013 (S.I. 2013/755) (W.90); sections 105 and 120 of, and paragraph 17 of Schedule 15 and Schedule 24 to, the Environment Act 1995 (c. 25); and section 190 of, and Part 1 of Schedule 27 to, the Water Act 1989 (c. 15); section 34 of the Salmon Act 1986 (c. 62).
1975 p. 51. Diwygiwyd adran 30 gan erthygl 4 (1) o Orchymyn Corff Adnoddau Naturiol Cymru (Swyddogaethau) 2013 (O.S. 2013/755) (Cy. 90) a pharagraff 127 a 142 o Atodlen 2 iddo; adrannau 105 a 120 o Ddeddf yr Amgylchedd 1995 (p. 25), a pharagraff 17 o Atodlen 15 ac Atodlen 24 iddi; ac adran 190 o Ddeddf Dŵr 1989 (p. 15) a Rhan 1 o Atodlen 27 iddi; adran 34 o Ddeddf Eogiaid 1986 (p. 62).
2014 No. 3362 (W. 337)
2014 Rhif 3362 (Cy. 337)
31 March 2015
31 Mawrth 2015
The Welsh Ministers make the following Regulations in exercise of the powers conferred on them by sections 13, 105 and 106 of the Local Government Act 2000 (1), sections 21 (1), (2) (b) and (5), 23 (2) and (3), 24 and 123 of the Local Government Act 2003 (2) and sections 39 and 58 of the Public Audit (Wales) Act 2004 (3).
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).
In accordance with section 39 (2) of the Public Audit (Wales) Act 2004, the Welsh Ministers have consulted the Auditor General for Wales, such associations of local authorities in Wales as appear to them to be concerned and such bodies of accountants as appear to them to be appropriate.
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. - (1) The title of these Regulations is the Accounts and Audit (Wales) Regulations 2014 and they come into force on 31 March 2015.
1. - (1) Enw'r Rheoliadau hyn yw Rheoliadau Cyfrifon ac Archwilio (Cymru) 2014 a deuant i rym ar 31 Mawrth 2015.
These Regulations apply as follows -
Mae'r Rheoliadau hyn yn gymwys fel a ganlyn -
regulations 2, 5 to 7 (2), and 21 to 28 apply to all relevant bodies;
mae rheoliadau 2, 5 i 7 (2), a 21 i 28 yn gymwys i bob corff perthnasol;
regulations 3 and 4 apply to internal drainage boards and port health authorities;
mae rheoliadau 3 a 4 yn gymwys i fyrddau draenio mewnol ac awdurdodau iechyd porthladd;
regulations 7 (3) to 13 apply to larger relevant bodies;
mae rheoliadau 7 (3) i 13 yn gymwys i gyrff perthnasol mwy;
regulations 14 to 18 apply to smaller relevant bodies;
mae rheoliadau 14 i 18 yn gymwys i gyrff perthnasol llai;
regulations 19 and 20 apply to the particular relevant bodies mentioned in Part 6;
mae rheoliadau 19 ac 20 yn gymwys i'r cyrff perthnasol penodol a grybwyllir yn Rhan 6;
regulations 5 to 28 apply, with all necessary modifications, to the accounts of an officer whose accounts are required to be audited by section 38 of the 2004 Act (audit of accounts of officers); and
mae rheoliadau 5 i 28, â'r holl addasiadau angenrheidiol, yn gymwys i gyfrifon swyddog y mae'n ofynnol archwilio ei gyfrifon gan adran 38 o Ddeddf 2004 (archwilio cyfrifon swyddogion); ac
regulation 29 applies to county councils and county borough councils.
mae rheoliad 29 yn gymwys i gynghorau sir a chynghorau bwrdeistref sirol.
otherwise, the Auditor General for Wales;
ystyr "blwyddyn" (" year ") yw'r 12 mis sy'n dod i ben ar 31 Mawrth;
an established body, which meets the qualifying condition for the year concerned or for either of the two preceding years;
ystyr "Deddf 1989" (" the 1989 Act ") yw Deddf Llywodraeth Leol a Thai 1989 (8);
a newly established body, which meets the qualifying condition for its first or second year;
ystyr "Deddf 2004" (" the 2004 Act ") yw Deddf Archwilio Cyhoeddus (Cymru) 2004;
"working day" (" diwrnod gwaith ") means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or any other day which is a bank holiday in Wales under the Banking and Financial Dealings Act 1971 (9); and
ystyr "diwrnod gwaith" (" working day ") yw unrhyw ddiwrnod nad yw'n ddydd Sadwrn, yn ddydd Sul, yn Ddydd Nadolig, yn Ddydd Gwener y Groglith nac yn unrhyw ddiwrnod arall sy'n ŵyl y banc yng Nghymru o dan Ddeddf Bancio a Thrafodion Ariannol 1971 (9); ac
the person who is responsible for the administration of the financial affairs of a relevant body by virtue of -
y person sy'n gyfrifol am weinyddu materion ariannol corff perthnasol yn rhinwedd -
section 151 of the 1972 Act (financial administration),
adran 151 o Ddeddf 1972 (gweinyddiaeth ariannol),
section 112 (1) of the Local Government Finance Act 1988 (financial administration as to certain authorities) (10), or
adran 112 (1) o Ddeddf Cyllid Llywodraeth Leol 1988 (gweinyddiaeth ariannol o ran awdurdodau penodol) (10), neu
paragraph 13 (6) of Schedule 7 to the Environment Act 1995 (national park authorities) (11),
paragraff 13 (6) o Atodlen 7 i Ddeddf yr Amgylchedd 1995 (awdurdodau parciau cenedlaethol) (11),
or, if no person is so responsible, the person who is responsible for keeping the accounts of such a body; or
neu, os nad oes unrhyw berson sy'n gyfrifol yn y modd hwn, y person sy'n gyfrifol am gadw cyfrifon corff o'r fath; neu
if the person referred to in sub-paragraph (a) is unable to act owing to absence or illness -
os nad yw'r person y cyfeirir ato yn is-baragraff (a) yn alluog i weithredu oherwydd absenoldeb neu salwch -
such member of that person's staff as is nominated by that person for the purposes of section 114 of the Local Government Finance Act 1988 (functions of responsible officer as regards reports) (12); or
unrhyw aelod o staff y person hwnnw a enwebwyd gan y person hwnnw at ddibenion adran 114 o Ddeddf Cyllid Llywodraeth Leol 1988 (swyddogaethau swyddog cyfrifol o ran adroddiadau) (12); neu
if no nomination is made under that section, such member of staff nominated by the person referred to in sub-paragraph (a) for the purposes of these Regulations.
os na wnaed enwebiad o'r fath o dan yr adran honno, unrhyw aelod o staff a enwebwyd gan y person y cyfeirir ato yn is-baragraff (a) at ddibenion y Rheoliadau hyn.
PART 2 Specification of Bodies and Proper Practices
RHAN 2 Pennu Cyrff ac Arferion Priodol
Specification of internal drainage boards and port health authorities
Pennu byrddau draenio mewnol ac awdurdodau iechyd porthladd
3. Internal drainage boards and port health authorities are specified for the purposes of section 23 (1) of the 2003 Act (local authority) but only in relation to section 21 (accounting practices) of that Act.
3. Pennir byrddau draenio mewnol ac awdurdodau iechyd porthladd at ddibenion adran 23 (1) o Ddeddf 2003 (awdurdod lleol) ond mewn perthynas ag adran 21 (arferion cyfrifyddu) o'r Ddeddf honno yn unig.
Proper practices
Arferion priodol
4. For the purposes of section 21 (2) of the 2003 Act (accounting practices) -
4. At ddibenion adran 21 (2) o Ddeddf 2003 (arferion cyfrifyddu) -
in relation to internal drainage boards, the accounting practices contained in the "Governance and Accountability in Internal Drainage Boards in England: A Practitioners Guide 2006" (as revised in November 2007 and issued jointly by the Association of Drainage Authorities and the Department for Environment, Food and Rural Affairs) are proper practices; and
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
in relation to port health authorities which are not county councils or county borough councils, the accounting practices contained in the "Governance and accountability for Local Councils in Wales: A Practitioners' Guide 2011 (Wales) " as may be amended or reissued from time to time (whether under the same title or not) issued jointly by One Voice Wales and the Society for Local Council Clerks are proper practices.
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.
PART 3 Financial Management and Internal Control
RHAN 3 Rheolaeth Ariannol a Rheoli Mewnol
Responsibility for internal control and financial management
Cyfrifoldeb am reoli mewnol a rheolaeth ariannol
5. - (1) The relevant body must ensure that there is a sound system of internal control which facilitates the effective exercise of that body's functions and which includes -
5. - (1) Rhaid i'r corff perthnasol sicrhau bod system gadarn o reoli mewnol sy'n hwyluso gweithrediad effeithiol swyddogaethau'r corff hwnnw ac sy'n cynnwys -
arrangements for the management of risk, and
trefniadau ar gyfer rheoli risg, a
adequate and effective financial management.
rheolaeth ariannol ddigonol ac effeithiol.
The relevant body must conduct a review at least once in a year of the effectiveness of its system of internal control.
Rhaid i'r corff perthnasol gynnal adolygiad o leiaf unwaith mewn blwyddyn ar effeithiolrwydd ei systemau rheoli mewnol.
The findings of the review referred to in paragraph (2) must be considered -
Rhaid i ganfyddiadau'r adolygiad y cyfeirir ato ym mharagraff (2) gael eu hystyried -
in the case of a larger relevant body, by the members of the body meeting as a whole or by a committee, and
yn achos corff perthnasol mwy, gan aelodau'r corff yn cyfarfod yn ei gyfanrwydd neu gan bwyllgor, a
in the case of a smaller relevant body, by the members of the body meeting as a whole.
yn achos corff perthnasol llai, gan aelodau'r corff yn cyfarfod yn ei gyfanrwydd.
Following the review, the body or committee must approve a statement on internal control prepared in accordance with proper practices.
Ar ôl yr adolygiad, rhaid i'r corff neu'r pwyllgor gymeradwyo datganiad ar reoli mewnol a baratowyd yn unol ag arferion priodol.