Materion Ariannol a Polisiau / Financial Matters and Policies

Public Audit (Wales) Act 2004 Section 29 Rheoliadau Cyfrifon ac Archwilio (Cymru) 2014 1. Mae archwiliadau cyfrifon dros CYNGOR CYMUNED LLANSANNAN ar gyfer y blynyddoedd Sy'n gorffen ar 31 Mawrth 2024 wedi'u cwblhau. 2. Mae'r cofnod blynyddol ar gael i'w arolygu gan etholwyr llywodraeth leol ardal CYNGOR CYMUNED LLANSANNAN [ trwy wneud cais at: (a) Rhowch enw, swydd a chyfeiriad y person y dylai etholwyr llywodraeth leol wneud cais iddo/iddi i archwilio'r datganiad cyfrifon (a) EMRYS WILLIAMS, Clerc, Cyngor Cymuned Llansannan. Groesffordd, Henllan, Dinbych > Click to email< (b) Rhowch yr amseroedd y gall etholwr llywodraeth leol wneud cais i archwilio'r Ffurflen Flynyddol rhwng 9.00 yb, a 5.00 yp ar ddydd Llun i ddydd Gwener gan eithrio gwyliau cyhoeddus), pryd y gall unrhyw etholwr llywodraeth leol wneud copïau o'r cofnod blynyddol 3. Darperir copïau i unrhyw etholwr llywodraeth leol os gwneir taliad o £1.00 am bob copi o'r ffurflen flynyddol (d) Rhowch enw a swydd y person sy'n gosod yr hysbysiad EMRYS WILLIAMS, Clerc, Cyngor Cymuned Llansannan (e) Rhowch ddyddiad gosod yr hysbysiad 08fed EBRILL 2025 Public Audit (Wales) Act 2004 Section 29 Accounts and Audit (Wales) Regulations 2014 1. The audit of accounts for the LLANSANNAN COMMUNITY COUNCIL for the years ended 31 March 2024 has been concluded. 2. The annual return is available for inspection by any local government elector for the area of the LLANSANNAN COMMUNITY COUNCIL on application to: (a) Insert name, position and address of person to whom local government electors should apply to inspect the annual retuurn EMRYS WILLIAMS, Clerk Llansannan Community Council . Groesffordd, Henllan, Denbigh. LL16 5DA > Click to email < (b) Insert the times between which a local government elector may apply to inspect the annual return between 9.00 am and 5.00 pm on Mondays to Fridays (excluding public holidays), when any local government elector may make copies of the annual return. 3. Copies will be provided to any local government elector on payment of £ 1.00 for each copy of the annual return. (d) Insert name and position of person placing the notice EMRYS WILLIAMS, Clerk Llansannan Community Council (e) Insert date of placing of the notice 08th APRIL 2025 Hysbysiad archwilio Hysbysiad o benodi'r dyddiad ar gyfer arfer hawliau etholwyr CYNGOR CYMDEITHAS LLANSANNAN. Y flwyddyn ariannol sy'n dod i ben 31 Mawrth 2024 1. Dyddiad cyhoeddi 16eg Mehefin 2024 2. Bob blwyddyn mae'r cyfrifon blynyddol yn cael eu harchwilio gan Archwilydd Cyffredinol Cymru. Cyn y dyddiad hwn, caiff unrhyw berson â buddiant gyfle i archwilio a gwneud copïau o'r cyfrifon a'r holl lyfrau, gweithredoedd, contractau, biliau, talebau a derbynebau ac ati sy'n ymwneud â hwy am 20 diwrnod gwaith ar rybudd rhesymol. Ar gyfer y flwyddyn a ddaeth i ben ar 31 Mawrth 2024, bydd y dogfennau hyn ar gael ar rybudd rhesymol wrth wneud cais i: Emrys Williams, Clerc, Cyngor Cymuned Llansannan e-bost > Click to email Ffon symudol 07876266339 rhwng oriau 9.00 y bore a 5.00 y prynhawn. o ddydd Llun i ddydd Gwener yn dechrau ar 01 Gorffennaf 2024 ac yn gorffen ar 26 Gorffennaf 2024 3. O 12 Medi 2024, hyd nes y bydd yr archwiliad wedi'i gwblhau, mae gan Etholwyr Llywodraeth Leol a'u cynrychiolwyr hefyd: • yr hawl i holi'r Archwilydd Cyffredinol am y cyfrifon. • yr hawl i fod yn bresennol gerbron yr Archwilydd Cyffredinol a gwneud gwrthwynebiadau i'r cyfrifon neu unrhyw eitem ynddynt. Yn gyntaf, rhaid rhoi rhybudd ysgrifenedig o wrthwynebiad i'r Archwilydd Cyffredinol. Rhaid rhoi copi o'r hysbysiad ysgrifenedig i'r cyngor hefyd. Gellir cysylltu â'r Archwilydd Cyffredinol drwy: Archwiliadau Cyngor Cymunedol, Archwilio Cymru, 1 Prifddinas-Chwarter, Stryd Tyndall, Caerdydd, CF10 4BZ neu drwy e-bost yn Click to email 1. Mae'r archwiliad yn cael ei gynnal o dan ddarpariaethau Deddf Archwilio Cyhoeddus (Cymru) 2004, Rheoliadau Cyfrifon ac Archwilio (Cymru) 2014 a Chod Ymarfer Archwilio Archwilydd Cyffredinol Cymru. Audit notice Notice of appointment of the date for the exercise of electors' rights LLANSANNAN COMMUNITY COUNCIL. Financial year ending 31 March 2024 1. Date of announcement, 16th June 2024. 2. Each year the annual accounts are audited by the Auditor General for Wales. Prior to this date, any interested person has the opportunity to inspect and make copies of the accounts and all books, deeds, contracts, bills, vouchers and receipts etc relating to them for 20 working days on reasonable notice. For the year ended 31 March 2024, these documents will be available on reasonable notice on application to: Emrys Williams, Clerk, Llansannan Community Council. e-mail > Click to email mobile number, 07876266339 between the hours of 9.00 am and 5.00 pm on Monday to Friday commencing on 01 July 2024 and ending on 26 July 2024 3. From 12 September 2024, until the audit has been completed, Local Government Electors and their representatives also have: • the right to question the Auditor General about the accounts. • the right to attend before the Auditor General and make objections to the accounts or any item in them. Written notice of an objection must first be given to the Auditor General. A copy of the written notice must also be given to the council. The Auditor General can be contacted via: Community Council Audits, Audit Wales, 1 Capital Quarter, Tyndall Street, Cardiff, CF10 4BZ or by email at Click to email 4. The audit is being conducted under the provisions of the Public Audit (Wales) Act 2004, the Accounts and Audit (Wales) Regulations 2014 and the Auditor General for Wales' Code of Audit Practice

RHEOLIADAU ARIANNOL CYNGOR CYMUNED LLANSANNAN
Adolygwyd a mabwysiadwyd 12-02-2025 (16.1)
Cynnwys
1. Cyffredinol 5
2. Rheoli risgiau a rheolaeth fewnol 6
3. Cyfrifon ac archwilio 7
4. Y gyllideb a’r praesept 8
5. Caffael 9
6. Bancio a thaliadau 11
7. Taliadau electronaidd 12
8. Taliadau siec 14
9. Cardiau talu 14
10. Arian mân 14
11. Talu cyflogau a lwfansau 15
12. Benthyciadau a buddsoddiadau 15
13. Incwm 16
14. Taliadau trwy gontractau am waith adeiladu neu waith adeiladweithiol arall 16
15. Storau ac offer 17
16. Asedau, eiddo a stadau 17
17. Yswiriant 17
18. [Elusennau] 18
19. Atal a diwygio Rheoliadau Ariannol 18
Atodiad 1 – Proses dendro 19

Mabwysiadwyd y Rheoliadau Ariannol hyn gan y Cyngor yn ei gyfarfod a gynhaliwyd ar [rhowch y dyddiad].

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1. Cyffredinol
1.1. Mae’r rheoliadau ariannol hyn yn rheoli rheolaeth ariannol y Cyngor a’r Cyngor yn unig all eu newid neu eu diwygio trwy benderfyniad. Maent yn un o ddogfennau llywodraethu’r cyngor a rhaid cadw atynt law yn llaw â Rheolau Sefydlog y cyngor.
1.2. Mae disgwyl i gynghorwyr Cyngor ddilyn y rheoliadau hyn ac i beidio annog gweithwyr i’w torri. Mae methu dilyn y rheoliadau hyn yn dwyn anfri ar swydd cynghorydd.
1.3. Gall unrhyw enghraifft o weithiwr yn torri’r rheoliadau hyn yn fwriadol arwain at gamau disgyblu.
1.4. Yn y Rheoliadau Ariannol hyn:
• Mae ‘Rheoliadau cyfrifon ac archwilio’ yn golygu’r rheoliadau a gyhoeddwyd o dan Adran 39 Deddf Archwilio Cyhoeddus (Cymru) 2004, neu unrhyw ddeddfwriaeth ddisodlol, ac sydd wedyn ar waith, oni nodir yn wahanol.
• Mae “Cymeradwyo” yn cyfeirio at weithred ar-lein, sy’n galluogi trafodiad electronaidd i ddigwydd.
• Mae “Awdurdodi” yn cyfeirio at benderfyniad gan y cyngor, neu bwyllgor neu swyddog, i alluogi rhywbeth i ddigwydd.
• Mae ‘arferion priodol’ yn golygu’r rhai a nodir yn y Canllaw i Ymarferwyr.
• Canllaw i Ymarferwyr Llywodraethiant ac Atebolrwydd ar gyfer Cynghorau Lleol yng Nghymru – Canllaw i Ymarferwyr a gyhoeddwyd ar y cyd gan Un Llais Cymru a Chymdeithas Clercod Cynghorau Lleol yng Nghymru.
• Mae ‘Rhaid’ a thestun tywyll yn cyfeirio at gyfrifoldeb statudol na all y cyngor ei newid.
• Mae ‘Bydd’ yn cyfeirio at gyfarwyddyd anstatudol gan y cyngor i’w aelodau a staff.

1.5. Mae’r Swyddog Ariannol Cyfrifol (SAC) yn swydd statudol ac fe’i penodir gan y cyngor. [Penodwyd y Clerc yn SAC ar gyfer y Cyngor hwn a bydd y rheoliadau hyn yn berthnasol yn hynny o beth.] Mae’r SAC yn;
• gweithredu o dan gyfarwyddyd polisi’r cyngor;
• gweinyddu materion ariannol y cyngor yn unol â phob Deddf, Rheoliad ac arfer priodol;
• pennu ar ran y Cyngor ei gofnodion cyfrifo a’i systemau rheolaeth gyfrifyddol;
• sicrhau y cedwir at y systemau rheolaeth gyfrifyddol;
• gofalu fod cofnodion cyfrifyddol y Cyngor yn cael eu cadw’n gyfredol;
• cynorthwyo’r Cyngor i sicrhau economi, effeithlonrwydd ac effeithiolrwydd wrth ddefnyddio ei adnoddau; ac
• yn cynhyrchu’r wybodaeth rheolaeth ariannol sy’n ofynnol gan y Cyngor.
1.6. Ni ddylai’r cyngor ddirprwyo unrhyw benderfyniad ynghylch:
• pennu’r gyllideb derfynol neu’r praesept (gofyniad treth y cyngor);
• canlyniad adolygiad o effeithiolrwydd ei reolyddion mewnol
• cymeradwyo datganiadau cyfrifo;
• cymeradwyo datganiad llywodraethu blynyddol;
• benthyca;
• cyhoeddi ei fod yn gymwys ar gyfer y Grym Cymhwysedd Cyffredinol; a
• rhoi sylw i argymhellion gan yr archwilwyr mewnol neu allanol.
1.7. Hefyd, mae’n rhaid i’r cyngor:
• benderfynu ac adolygu’n rheolaidd y mandad banc ar gyfer holl gyfrifon banc y cyngor;
• cymeradwyo unrhyw grant neu ymrwymiad unigol dros [£5,000].
2. Rheoli risgiau a rheolaeth fewnol
2.1. Rhaid i’r cyngor ofalu fod ganddo system rheolaeth fewnol gadarn, sy’n darparu rheolaeth ariannol, weithredol a risg effeithiol.
2.2. Bydd y Clerc [gyda’r SAC] yn paratoi, i’w gymeradwyo gan [y cyngor], bolisi rheoli risg ar gyfer holl weithgarwch y cyngor. Bydd y polisi hwn a’r trefniadau rheoli risg sy’n deillio ohono yn cael eu hadolygu gan y cyngor o leiaf yn flynyddol.
2.3. Wrth ystyried unrhyw weithgaredd newydd, bydd y Clerc [gyda’r SAC] yn paratoi asesiad risg drafft gan gynnwys cynigion rheoli risg i’w ystyried gan y cyngor.
2.4. O leiaf unwaith y flwyddyn, rhaid i’r cyngor adolygu effeithiolrwydd ei system rheolaeth fewnol, cyn cymeradwyo’r Datganiad Llywodraethiant Blynyddol.
2.5. Bydd rhaid i’r systemau rheolaeth gyfrifyddol a ddewisir gan y SAC gynnwys camau i:
• sicrhau y caiff risgiau eu rheoli’n briodol;
• sicrhau y caiff trafodion ariannol eu cofnodi’n brydlon a manwl-gywir;
• atal a chanfod anghywirdeb neu dwyll; a
• galluogi ail-gyfansoddi unrhyw gofnodion a gollwyd;
• adnabod dyletswyddau swyddogion sy’n delio â thrafodion a
• sicrhau y caiff cyfrifoldebau eu rhannu.
2.6. O leiaf {unwaith bob chwarter}, ac ar ddiwedd pob blwyddyn ariannol, bydd aelod ac eithrio’r Cadeirydd (neu lofnodydd sieciau] yn cael ei benodi/phenodi i wirio cysoniadau banc (ar gyfer yr holl gyfrifon) a gynhyrchwyd gan y SAC. Bydd yr aelod yn llofnodi’r cysoniadau a’r datganiadau banc gwreiddiol (neu ddogfennau tebyg) yn dystiolaeth o wiriad. Bydd y gweithgaredd hwn yn cael ei adrodd ar ei derfyn, gan gynnwys unrhyw eithriadau, i’r cyngor ac yn cael ei nodi ganddo {gan y Pwyllgor Cyllid }.
2.7. Gwneir copïau wrth gefn rheolaidd o’r cofnodion ar unrhyw un o gyfrifiaduron y cyngor a chânt eu storio naill ai ar-lein neu mewn lleoliad ar wahân i’r cyfrifiadur. Bydd y cyngor yn gwneud trefniadau i sicrhau nad yw’r gallu i ddefnyddio unrhyw un o gyfrifiaduron y cyngor yn cael ei golli os yw gweithiwr yn gadael neu os nad yw’n gallu gweithio am unrhyw reswm.
3. Cyfrifon ac archwilio
3.1. Bydd holl weithdrefnau cyfrifo a chofnodion ariannol y cyngor yn cael eu penderfynu gan y SAC yn unol â’r Rheoliadau Cyfrifon ac Archwilio.
3.2. Rhaid i’r cofnodion cyfrifo a benderfynir gan y SAC fod yn ddigonol i esbonio trafodion y cyngor a datgelu ei sefyllfa ariannol gyda chywirdeb rhesymol ar unrhyw adeg. Yn benodol felly, mae’n rhaid iddynt gynnwys:
• cofnodion dyddiol o’r holl arian a dderbyniwyd ac a wariwyd gan y cyngor (a gofnodir yn y llyfr arian) a’r materion y maent yn ymwneud â nhw;
• cofnod o asedau a rhwymedigaethau’r cyngor.
3.3. Caiff y cofnodion cyfrifo eu cynllunio mewn ffordd sy’n hwyluso’r gwaith o baratoi’r datganiadau cyfrifo yn y Datganiad {Llywodraethiant ac Atebolrwydd} Blynyddol.
3.4. Bydd y SAC yn cwblhau ac ardystio Datganiadau Cyfrifo blynyddol y cyngor a gynhwysir yn y Datganiad Llywodraethiant ac Atebolrwydd Blynyddol yn unol ag arferion priodol, cyn gynted ag y mae hynny’n ymarferol wedi diwedd y flwyddyn ariannol. Ar Ôl ardystio’r Datganiadau Cyfrifo, bydd y SAC yn eu cyflwyno (gydag unrhyw ddogfennau cysylltiedig) i’r cyngor o fewn y cyfnodau amser a nodir yn y Rheoliadau Cyfrifo ac Archwilio.
3.5. Rhaid i’r cyngor ofalu fod system archwilio mewnol ddigonol ac effeithiol o’i gofnodion cyfrifo ar waith, ac o’i system rheolaeth fewnol yn unol ag arferion priodol.
3.6. Bydd unrhyw swyddog neu aelod o’r cyngor yn darparu pa ddogfennau a chofnodion bynnag y mae’r archwilydd mewnol neu allanol yn eu hystyried yn angenrheidiol at ddibenion yr archwiliad a bydd, yn Ôl cyfarwyddyd y cyngor, yn rhoi i’r SAC, yr archwilydd mewnol neu’r archwilydd allanol pa wybodaeth ac esboniad bynnag y mae’r cyngor yn eu hystyried yn angenrheidiol i’r perwyl hwnnw.
3.7. Penodir yr archwilydd mewnol gan y cyngor neu un o bwyllgorau’r cyngor a bydd yn cyflawni ei waith i werthuso effeithiolrwydd prosesau rheoli risg, rheolaeth a llywodraethiant y cyngor yn unol â’r arferion priodol a nodir yn y Canllaw i Ymarferwyr.
3.8. Bydd y cyngor yn gofalu fod yr archwilydd mewnol:
• yn gymwys ac yn annibynnol o weithgarwch ariannol y Cyngor;
• yn cyflwyno adroddiad ysgrifenedig neu bersonol rheolaidd i’r Cyngor, ac y cyflwynir o leiaf un adroddiad ysgrifenedig blynyddol ym mhob blwyddyn ariannol;
• yn arddangos cymhwysedd, gwrthrychedd ac annibyniaeth, a bydd yn rhydd o unrhyw fuddiannau croes gwirioneddol neu dybiedig, gan gynnwys rhai’n deillio o berthnasoedd teuluol; ac
• na fydd ganddynt unrhyw ran yn y penderfyniadau ariannol, nac yn y gwaith o reoli’r cyngor.
3.9. Ni ddylai archwilwyr mewnol o dan unrhyw amgylchiadau:
• gyflawni unrhyw ddyletswyddau gweithrediadol i’r Cyngor;
• cychwyn neu gymeradwyo trafodion cyfrifo;
• darparu cyngor ariannol, cyfreithiol nac o unrhyw fath arall ynghylch unrhyw drafodion i’r dyfodol; na
• chyfarwyddo gwaith unrhyw un o weithwyr y cyngor, ac eithrio i’r graddau y cafodd y cyfryw weithwyr eu priodoli’n briodol i gynorthwyo’r archwilydd mewnol.
3.10. Er mwyn osgoi unrhyw amheuaeth, o ran yr archwiliad mewnol, bydd gan y termau ‘annibynnol’ ac ‘annibyniaeth’ yr un ystyr ag a ddisgrifir yn y Canllaw i Ymarferwyr.
3.11. Bydd y SAC yn gwneud trefniadau ar gyfer galluogi etholwyr i ymarfer eu hawliau o ran y cyfrifon, gan gynnwys y cyfle i archwilio’r cyfrifon, llyfrau a thalebau ac arddangos neu gyhoeddi unrhyw hysbysiadau a dogfennau sy’n ofynnol gan Reoliadau Cyfrifon ac Archwilio (Cymru).
3.12. Bydd y SAC, heb unrhyw oedi diangen, yn dwyn i sylw pob cynghorydd unrhyw ohebiaeth neu adroddiad gan archwilwyr mewnol neu allanol.
4. Y gyllideb a’r praesept
4.1. Cyn pennu praesept, rhaid i’r cyngor gyfrifo ei ofynion cyllidebol ar gyfer pob blwyddyn ariannol trwy baratoi a chymeradwyo cyllideb, yn unol â Deddf Cyllid Llywodraeth Leol 1992 neu ddeddfwriaeth ddilynol.
4.2. Caiff cyllidebau ar gyfer cyflogau, gan gynnwys cyfraniadau cyflogydd, eu hadolygu gan [y cyngor] yn flynyddol o leiaf ym mis [Hydref] ar gyfer y flwyddyn ariannol ganlynol a chedwir tystiolaeth o’r fersiwn derfynol mewn atodlen copi papur a lofnodir gan y Clerc a [Chadeirydd y Cyngor neu bwyllgor perthnasol]. {Bydd y SAC yn rhoi gwybod i bwyllgorau am unrhyw oblygiadau cyflogau cyn iddynt ystyried eu cyllidebau drafft.}
4.3. Heb fod yn hwyrach na [mis] bob blwyddyn, bydd y SAC yn paratoi cyllideb ddrafft yn cynnwys amcangyfrifon manwl o’r holl [dderbyniadau a thaliadau/incwm a gwariant] ar gyfer y flwyddyn ariannol ganlynol {ynghyd â rhagolwg ar gyfer y [tair blynedd ariannol]} nesaf, gan roi ystyriaeth i hyd oes asedau a goblygiadau cost atgyweirio neu brynu o’r newydd.
4.4. Ni fydd cyllidebau heb eu gwario ar gyfer prosiectau a gwblhawyd yn cael eu cario drosodd i flwyddyn ddilynol. {Ni ellir ond cario ymlaen arian heb ei wario ar gyfer prosiectau a gwblhawyd yn rhannol (trwy eu rhoi mewn cronfa wrth gefn wedi’i chlustnodi) gyda chymeradwyaeth ffurfiol y cyngor llawn.}
4.5. Mewn achosion priodol, bydd pob pwyllgor (os oes rhai) yn adolygu ei gyllideb ddrafft ac yn cyflwyno unrhyw newidiadau arfaethedig i’r cyngor {pwyllgor cyllid} heb fod yn hwyrach na mis [Tachwedd] bob blwyddyn.
4.6. Caiff y gyllideb ddrafft {gydag unrhyw gynigion gan bwyllgorau a rhagolwg [tair blynedd]}, gan gynnwys unrhyw argymhellion ar gyfer defnyddio neu gronni arian wrth gefn, ei hystyried gan y {pwyllgor cyllid ac argymhelliad a wneir i’r} cyngor.
4.7. Wedi ystyried y gyllideb arfaethedig a rhagolwg [tair blynedd], bydd y cyngor yn penderfynu’r gyllideb y mae ei hangen trwy bennu cyllideb. Bydd y cyngor yn pennu praesept ar gyfer y swm hwn erbyn [diwedd Ionawr] man pellaf ar gyfer y flwyddyn ariannol nesaf.
4.8. Caiff unrhyw aelod sydd heb dalu treth y cyngor am fwy na dau fis eu gwahardd rhag pleidleisio ar y gyllideb neu’r praesept gan Adran 106 Deddf Cyllid Llywodraeth Leol 1992 a rhaid iddynt ddatgelu ar ddechrau’r cyfarfod fod Adran 106 yn effeithio arnynt hwy.
4.9. Bydd y SAC yn rhoi manylion y praesept i’r awdurdod bilio erbyn diwedd mis Chwefror man pellaf a bydd yn rhoi copi o’r gyllideb a gymeradwywyd i bob aelod.
4.10. Mae’r gyllideb a gytunwyd yn sail ar gyfer monitro cynnydd yn ystod y flwyddyn trwy gymharu gwariant ac incwm gwirioneddol gyda’r hyn a gynlluniwyd.
4.11. Caiff unrhyw ychwanegiad at, neu ddidyniad o, unrhyw gronfa wrth gefn wedi’i chlustnodi eu cytuno gan y cyngor {neu bwyllgor perthnasol}.
5. Caffael
5.1. Mae aelodau a swyddogion yn gyfrifol am sicrhau gwerth am arian ar bob achlysur. Dylai unrhyw swyddog sy’n caffael nwyddau, gwasanaethau neu waith ofalu, i gymaint graddau ag y mae hynny’n ymarferol, y ceir y telerau gorau sydd ar gael, fel arfer trwy gael prisiau gan nifer o gyflenwyr.
5.2. Dylai’r SAC wirio natur gyfreithlon unrhyw bryniant arfaethedig cyn iddo gael ei wneud ac ar gyfer pryniannau newydd neu anfynych, dylai sicrhau y caiff y grym cyfreithiol a ddefnyddir ei adrodd i’r cyfarfod yr awdurdodir yr archeb ynddo ac y cofnodir hynny yn y cofnodion.
5.3. Rhaid i bob contract gydymffurfio â Rheolau Sefydlog y cyngor a’r Rheoliadau Ariannol hyn ac ni wneir unrhyw eithriadau, ac eithrio mewn argyfwng.
5.4. Ar gyfer contract i gyflenwi nwyddau, gwasanaethau neu waith lle y bydd y gwerth amcangyfrifedig yn uwch na’r trothwyon a bennwyd gan y Senedd, rhaid dilyn gofynion llawn Deddf Caffael 2023 a Rheoliadau Caffael (Cymru) 2024 neu unrhyw ddeddfwriaeth ddilynol (“y Ddeddfwriaeth”) ar gyfer tendro, dyfarnu a hysbysu am y contract hwnnw.
5.5. Pan mae’r gwerth amcangyfrifedig yn is na throthwy’r Llywodraeth, bydd y cyngor (ac eithrio eitemau a restrir ym mharagraff 6.12) yn cael prisiau fel a ganlyn:
5.6. Ar gyfer contractau yr amcangyfrifir eu bod dros [£60,000] yn cynnwys TAW, bydd y Clerc yn {gofyn am dendrau ffurfiol gan o leiaf [dri] chyflenwr a gytunwyd gan [y cyngor]} NEU’N {hysbysebu gwahoddiad agored i dendrwyr yn unol ag unrhyw ddarpariaethau perthnasol y Ddeddfwriaeth}. Gwahoddir tendrau yn unol ag Atodiad 1.
5.7. Ar gyfer contractau yr amcangyfrifir eu bod dros £30,000 yn cynnwys TAW, rhaid i’r cyngor gydymffurfio ag unrhyw ofynion yn y Ddeddfwriaeth ynghylch cyhoeddi gwahoddiadau a hysbysiadau am ddyfarnu contractau.
5.8. Ar gyfer contractau dros [£3,000] ac eithrio TAW bydd y Clerc [neu’r SAC] yn gofyn am o leiaf [3] dyfynbris pris-penodol.
5.9. Pan mae’r gwerth rhwng [£500] a [£3,000] ac eithrio TAW, bydd y Clerc [neu’r SAC] yn ceisio cael 3 dyfynbris {allai gynnwys tystiolaeth o brisiau ar-lein, neu brisiau diweddar gan gyflenwyr rheolaidd.}
5.10. Ar gyfer pryniannau llai, bydd [y clerc] yn ceisio cael gwerth am arian.
5.11. Ni ddylid rhannu contractau er mwyn osgoi cydymffurfio â’r rheolau hyn.
5.12. Nid oes rhaid defnyddio’r angen i gael prisiau cystadleuol yn y rheoliadau hyn ar gyfer contractau sy’n ymwneud ag eitemau (i) i (iv) isod:
i. gwasanaethau arbenigol, megis gweithwyr cyfreithiol proffesiynol yn gweithredu mewn anghydfodau;
ii. atgyweiriadau i, neu rannau ar gyfer, peiriannau neu offer;
iii. gwaith, nwyddau neu wasanaethau sy’n estyniad i gontract sy’n bod yn barod;
iv. nwyddau neu wasanaethau nad ydynt ar gael oddi wrth un cyflenwr neu sy’n cael eu gwerthu am bris penodol.
5.13. Pan wneir ceisiadau i hepgor y rheoliad ariannol hwn er mwyn gallu cytuno pris heb gystadleuaeth, dylid esbonio’r rheswm mewn argymhelliad i’r cyngor {neu bwyllgor perthnasol}. Nid yw osgoi cystadleuaeth yn rheswm dilys.
5.14. Ni fydd rhaid i’r cyngor dderbyn y tendr, dyfynbris neu amcan bris isaf nac o unrhyw fath arall.
5.15. Gall pryniannau unigol o fewn cyllideb a gytunwyd ar gyfer y math hwnnw o wariant gael ei awdurdodi gan:
• [y Clerc], trwy awdurdod dirprwyedig, ar gyfer unrhyw eitemau o dan [£500] ac eithrio TAW.
• y Clerc, wedi ymgynghori â Chadeirydd y Cyngor {neu Gadeirydd y pwyllgor priodol}, ar gyfer unrhyw eitemau o dan [£2,000] ac eithrio TAW.
• {pwyllgor y cyngor y rhoddwyd grymoedd dirprwyedig priodol iddo ar gyfer yr holl eitemau o wariant o fewn eu cyllidebau dirprwyedig ar gyfer eitemau o dan [£5,000] ac eithrio TAW}
• {ar gyfer grantiau, pwyllgor a gyfansoddwyd yn briodol o fewn unrhyw derfynau a osodwyd gan y cyngor ac yn unol ag unrhyw ddatganiad polisi a gytunwyd gan y cyngor.}
• y cyngor ar gyfer pob eitem dros [£5,000];
Rhaid i awdurdodiad o’r fath gael ei gefnogi gan gofnod (ar gyfer penderfyniadau gan y cyngor neu bwyllgor) neu drywydd tystiolaeth archwiliadwy arall.
5.16. Ni ddylai unrhyw aelod unigol, na gr&#373;p anffurfiol o aelodau, wneud archeb swyddogol {oni chânt eu cyfarwyddo i wneud hynny ymlaen llaw gan benderfyniad y cyngor} na gwneud unrhyw gontract ar ran y cyngor.
5.17. Ni ddylid awdurdodi unrhyw wariant fydd yn fwy na’r gyllideb ar gyfer y math hwnnw o wariant ac eithrio trwy benderfyniad gan y cyngor {neu bwyllgor y dirprwywyd iddo’n briodol yn gweithredu o fewn ei Gylch Gorchwyl} ac eithrio mewn argyfwng.
5.18. Os oes perygl difrifol na fydd y cyngor yn gallu darparu ei wasanaethau neu berygl i ddiogelwch y cyhoedd ar eiddo’r cyngor, gall y clerc awdurdodi gwariant i fyny at [£2,000] ac eithrio TAW ar atgyweirio, amnewid neu waith arall sydd yn eu barn nhw’n angenrheidiol, boed cyllideb ar gyfer gwariant o’r fath ai peidio. Bydd y Clerc yn adrodd ar gamau o’r fath i’r Cadeirydd cyn gynted ag y bo modd ac i’r [cyngor] cyn gynted ag y bo hynny’n ymarferol.
5.19. Ni ddylid awdurdodi unrhyw wariant, ni ddylid gwneud unrhyw gontract na derbyn tendr ar gyfer unrhyw brosiect sylweddol, onid yw’r [cyngor] yn fodlon fod y cyllid angenrheidiol ar gael a phan mae angen benthyciad, y cafwyd cymeradwyaeth benthyca gan Lywodraeth Cymru yn gyntaf.
5.20. Cyflwynir archeb neu lythyr swyddogol ar gyfer pob gwaith, nwydd a gwasanaeth {dros [£250] ac eithrio TAW} oni chafodd contract ffurfiol ei baratoi neu pe bai archeb swyddogol yn amhriodol. Cedwir copïau o archebion, ynghyd â thystiolaeth y derbyniwyd y nwyddau.
5.21. Gellir camddefnyddio unrhyw system archebu ac fe reolir mynediad atynt gan [y SAC].
6. Bancio a thaliadau
6.1. Bydd trefniadau bancio’r Cyngor, gan gynnwys y mandad banc, yn cael eu gwneud gan y SAC a dylent gael eu cymeradwyo gan y Cyngor; ni ellir dirprwyo trefniadau bancio i bwyllgor. Penderfynodd y cyngor fancio gyda [enw’r banc]. Dylent gael eu hadolygu’n [flynyddol] i sicrhau eu bod yn ddiogel ac effeithlon.
6.2. Mae’n rhaid i’r cyngor gael trefniadau diogel ac effeithlon ar gyfer gwneud taliadau, i warchod rhag y posibilrwydd o dwyll neu gamgymeriad. Lle bynnag y bo modd, dylai mwy nac un person fod yn rhan o wneud unrhyw daliad, er enghraifft trwy gael awdurdodiad deuol ar-lein neu ddau berson yn llofnodi sieciau. Hyd yn oed pan gafodd pryniant ei awdurdodi, mae’n rhaid awdurdodi’r taliad hefyd a dim ond taliadau awdurdodedig ddylai gael eu cymeradwyo neu eu llofnodi er mwyn gadael i’r arian adael banc y cyngor.
6.3. Bydd pob anfoneb i’w talu yn cael eu harchwilio i sicrhau eu bod yn rhifyddol gywir, eu dadansoddi i’r pennawd gwariant priodol a’u dilysu gan [y SAC] i gadarnhau y cafodd y gwaith, nwyddau neu wasanaethau y mae pob anfoneb yn gysylltiedig ag ef ei dderbyn, ei gyflawni a’i archwilio a’i fod yn cynrychioli gwariant a gymeradwywyd ynghynt gan y Cyngor. {Pan gaiff anfonebau eu hardystio fesul sypyn, bydd hynny’n cynnwys datganiad gan y SAC y cafodd pob anfoneb a restrir eu ‘harchwilio, dilysu ac ardystio gan y SAC}.
6.4. Gellir crynhoi taliadau personol (gan gynnwys cyflogau, treuliau ac unrhyw daliad a wneir ynghylch terfynu cyflogaeth) i osgoi datgelu unrhyw wybodaeth bersonol.
6.5. Gwneir pob taliad trwy [fancio ar-lein/siec], yn unol â phenderfyniad gan y cyngor {neu bwyllgor y dirprwywyd iddo’n briodol} {neu benderfyniad dirprwyedig gan swyddog}, onid yw’r [cyngor] yn penderfynu defnyddio dull talu gwahanol.
6.6. {Ar gyfer pob blwyddyn ariannol gall [y SAC] baratoi rhestr o daliadau sy’n codi’n rheolaidd oherwydd contract parhaus neu rwymedigaeth (megis Cyflogau, PAYE, Yswiriant Gwladol, cyfraniadau pensiwn, rhent, trethi, contractau cynnal a chadw rheolaidd ac eitemau tebyg) y gall y Cyngor {neu bwyllgor a chanddo’r awdurdod priodol} ei awdurdodi ymlaen llaw ar gyfer y flwyddyn}.
6.7. {Caiff copi o’r atodlen hon o daliadau rheolaidd ei lofnodi [gan ddau aelod] ar bob achlysur pan wneir taliad – gan felly leihau’r perygl o daliadau dyblyg.}
6.8. {Cyflwynir adroddiad o unrhyw daliadau o’r fath i gyfarfod priodol nesaf y cyngor neu Bwyllgor Cyllid} er gwybodaeth yn unig.
6.9. Ni fydd y Clerc a’r SAC {ond} yn cael awdurdod dirprwyedig i awdurdodi taliadau o dan yr amgylchiadau canlynol:
i. {unrhyw daliadau i fyny at [£500] ac eithrio TAW, o fewn cyllideb a gytunwyd}.
ii. taliadau i fyny at [£2,000] ac eithrio TAW pan fo perygl difrifol na ellir darparu gwasanaethau’r cyngor neu berygl i ddiogelwch y cyhoedd ar eiddo’r cyngor.
iii. os oes angen gwneud taliad er mwyn osgoi talu llog o dan Ddeddf Talu Dyledion Masnachol yn Hwyr (Llog) 1998 {neu i gydymffurfio ag amodau contractiol}, pan mae dyddiad dyladwy y taliad cyn cyfarfod arferol nesaf [y cyngor], pan mae’r [Clerc a’r SAC] yn cadarnhau nad oes unrhyw anghydfod neu reswm arall i oedi’r taliad, ar yr amod y cyflwynir rhestr o’r cyfryw daliadau i gyfarfod nesaf priodol y cyngor [neu bwyllgor cyllid }.
iv. trosglwyddo arian oddi fewn i drefniadau bancio’r cyngor i fyny at swm o [£10,000], ar yr amod y cyflwynir rhestr o’r cyfryw daliadau i gyfarfod nesaf priodol y cyngor [neu bwyllgor cyllid].
6.10. Bydd y SAC yn paratoi rhestr o daliadau y mae angen eu hawdurdodi, fydd yn rhan o agenda’r cyfarfod ac, ynghyd â’r anfonebau perthnasol, yn cyflwyno’r rhestr i’r cyngor [neu’r pwyllgor cyllid]. Bydd y cyngor {neu bwyllgor} yn archwilio’r rhestr i sicrhau ei bod yn cydymffurfio â’r gofynion priodol ac, wedi bodloni ei hun i’r perwyl hwnnw, bydd yn awdurdodi ei thalu trwy benderfyniad. Bydd y rhestr wedi’i chymeradwyo yn cael ei llofnodi â blaenlythrennau yn syth o dan yr eitem olaf gan y person sy’n cadeirio’r cyfarfod. Darperir rhestr fanwl o bob taliad yng nghofnodion y cyfarfod hwnnw, neu’n atodiad iddynt.
7. Taliadau electronaidd
7.1. Pan wneir trefniadau bancio ar y rhyngrwyd gydag unrhyw fanc, penodir [y SAC] yn Weinyddydd Gwasanaeth. Bydd y mandad banc a gymeradwyir gan y cyngor yn nodi [nifer] y cynghorwyr fydd yn cael eu hawdurdodi i gymeradwyo trafodion ar y cyfrifon hynny a bydd isafswm o ddau berson yn rhan o unrhyw broses gymeradwyo ar-lein. {Gall y Clerc fod yn llofnodydd awdurdodedig, ond ni ddylai unrhyw lofnodydd fod yn rhan o gymeradwyo taliad iddyn nhw eu hunain.}
7.2. Bydd gan bob llofnodydd awdurdodedig fodd o weld cyfrifon banc y cyngor ar-lein.
7.3. Ni fydd unrhyw weithiwr na chynghorydd yn datgelu unrhyw PIN na chyfrinair sy’n berthnasol i’r cyngor neu ei drefniadau bancio i unrhyw un na chawsant awdurdod ysgrifenedig gan y cyngor neu bwyllgor y dirprwywyd iddo’n briodol.
7.4. Bydd y Gweinyddydd Gwasanaethau yn paratoi’r holl eitemau i’w talu ar-lein. Danfonir rhestr o daliadau i’w cymeradwyo, ynghyd â chopïau o’r anfonebau perthnasol [trwy e-bost] at [ddau] lofnodydd awdurdodedig.
7.5. Os yw’r Gweinyddydd Gwasanaethau yn absennol am gyfnod estynedig bydd [llofnodydd awdurdodedig] yn paratoi unrhyw eitemau i’w talu cyn i’r Gweinyddydd Gwasanaethau ddychwelyd.
7.6. Bydd dau [gynghorydd sy’n] llofnodyddion awdurdodedig yn gwirio manylion y taliadau trwy eu cymharu â’r anfonebau cyn cymeradwyo pob taliad gan ddefnyddio’r system fancio ar-lein.
7.7. Cedwir tystiolaeth yn dangos pa aelodau a gymeradwyodd y taliad ar-lein {ac fe atodir argraffiad o’r trafodiad yn cadarnhau y gwnaed y taliad i’r anfoneb at ddibenion archwilio}.
7.8. Cyflwynir rhestr lawn o’r holl daliadau a wnaed mewn mis i gyfarfod nesaf y [cyngor] {ac fe’u hatodir i’r cofnodion}.
7.9. Gyda chymeradwyaeth [y cyngor] bob tro, gellir gwneud taliadau rheolaidd (megis nwy, trydan, ffÔn, band eang, d&#373;r, Trethi Cenedlaethol Annomestig, casglu sbwriel, cyfraniadau pensiwn a thaliadau HMRC) trwy ddebyd uniongyrchol amrywiol, ar yr amod y caiff y cyfarwyddiadau eu [llofnodi/cymeradwyo ar-lein] gan [ddau aelod awdurdodedig]. Dylai’r awdurdod i ddefnyddio debyd uniongyrchol amrywiol gael ei adnewyddu gan [y Cyngor] o leiaf bob dwy flynedd.
7.10. Gall y [Cyngor[ benderfynu gwneud taliadau trwy ddulliau BACS neu CHAPS ar yr amod y caiff y cyfarwyddiadau eu llofnodi neu eu tystio gan [ddau lofnodydd banc awdurdodedig] ac y cânt eu cadw a bod [y cyngor] yn cael adroddiad am unrhyw daliadau a wnaed yn y cyfarfod nesaf. Caiff yr awdurdod i ddefnyddio BACS neu CHAPS ei adnewyddu trwy benderfyniad y cyngor o leiaf bob dwy flynedd.
7.11. Os yw’r cyngor yn barnu fod hynny’n briodol, gellir gwneud taliadau penodedig rheolaidd trwy archeb banc, ar yr amod y llofnodir y cyfarwyddiadau {neu eu cymeradwyo ar-lein} gan [ddau aelod], y cedwir tystiolaeth o hyn ac y rhoddir gwybod i’r cyngor am unrhyw daliadau pan gânt eu gwneud. Dylai cyfarwyddo defnyddio archeb banc gael ei adolygu gan [y cyngor] o leiaf bob dwy flynedd.
7.12. Ni ellir ond gwneud newidiadau i fanylion cyfrifon ar gyfer cyflenwyr trwy hysbysiad papur ysgrifenedig gan y cyflenwr wedi’i wirio gan [ddau o] y Clerc [y SAC] [aelod]. Mae hwn yn faes lle y gallai twyll ddigwydd a dylai’r unigolion dan sylw ofalu fod unrhyw newid yn un dilys. Dylid gwirio data a gedwir gyda chyflenwyr bob [dwy flynedd].
7.13. Bydd aelodau a swyddogion yn gofalu fod unrhyw gyfrifiadur a ddefnyddir ar gyfer gwaith ariannol y cyngor yn ddigon diogel, a bod ganddo feddalwedd atal-firysau, atal-sbïo a wal dân sy’n cael ei ddiweddaru’n rheolaidd.
7.14. Ni ddylid defnyddio cyfleusterau cofio cyfrineiriau (ac eithrio storfeydd cyfrineiriau diogel sy’n defnyddio trefn ddilysu ac adnabod ar wahân} ar unrhyw gyfrifiadur a ddefnyddir ar gyfer gwaith bancio’r cyngor.
8. Taliadau siec
8.1. Bydd sieciau neu archebion i wneud taliad yn unol â phenderfyniad neu benderfyniad a ddirprwywyd yn cael eu llofnodi gan [ddau aelod o’r cyngor] {ac yn cael eu cydarwyddo gan y Clerc}.
8.2. Os oes gan aelod, sydd hefyd yn un o’r llofnodyddion banc, gysylltiad trwy berthynas deuluol neu fusnes â’r sawl sy’n derbyn y taliad, ni ddylai, o dan amgylchiadau arferol, fod yn llofnodydd i’r taliad dan sylw.
8.3. Er mwyn dangos fod y manylion ar y siec neu archeb i dalu yn cytuno gyda’r bonyn neu’r anfoneb neu ddogfen debyg, bydd y llofnodwyr hefyd yn blaenlythrennu bonyn y siec.
8.4. {Fel arfer, ni fydd sieciau neu archebion i dalu yn cael eu cyflwyno i’w llofnodi ac eithrio mewn cyfarfod cyngor {neu bwyllgor} neu’n union cyn neu wedi cyfarfod o’r fath}. Bydd unrhyw lofnodion a gafwyd ac eithrio mewn cyfarfodydd o’r fath yn cael eu hadrodd i’r cyngor [neu Bwyllgor Cyllid] yn y cyfarfod cyfleus nesaf.
9. Cardiau talu
9.1. Bydd unrhyw Gerdyn Debyd a ddefnyddir yn cael ei gyfyngu’n benodol i’r Clerc [a’r SAC] a bydd yn gyfyngedig hefyd i uchafswm gwerth un trafodiad o [£500] oni awdurdodir gan y cyngor neu bwyllgor cyllid yn ysgrifenedig cyn gwneud unrhyw archeb.
9.2. Gellir rhoi cerdyn debyd rhagdaledig i weithwyr ag iddo derfynau amrywiol. Pennir y terfynau hyn gan y cyngor. Bydd adroddiad am unrhyw drafodion a phryniannau a wneir yn cael ei gyflwyno i’r [cyngor] ac awdurdodir unrhyw gynnydd yn y terfyn yn Ôl doethineb y [cyngor].
9.3. Bydd unrhyw gerdyn credyd corfforaethol neu gyfrif cerdyn masnachu a agorir gan y cyngor yn cael ei gyfyngu’n benodol i’w ddefnyddio gan y Clerc [a’r SAC] {nodwch swyddogion eraill} ac fe delir unrhyw weddill yn llawn bob mis..
9.4. Ni ddefnyddir cardiau credyd neu ddebyd personol aelodau’r staff {o dan unrhyw amgylchiadau} NEU {ac eithrio treuliau i fyny at [£250] yn cynnwys TAW, a wariwyd yn unol â pholisi’r cyngor.}
10. Arian mân
10.1. {Ni fydd y Cyngor yn cadw unrhyw fath o gasgliad arian parod. Rhaid i’r holl arian parod a dderbynnir gael ei fancio fel y mae. Bydd unrhyw daliadau a wneir mewn arian parod gan y Clerc [neu’r SAC] (er enghraifft ar gyfer stampiau neu fân nwyddau swyddfa) yn cael eu had-dalu yn rheolaidd, o leiaf yn chwarterol.} NEU {Bydd y SAC yn cadw cyfrif arian mân [casgliad arian mân/imprest] o [£250] a gall roi arian mân i swyddogion i ad-dalu treuliau gweithredol ac o fathau eraill.
a) Cedwir talebau ar gyfer taliadau a wnaed o arian mân, ynghyd â derbynebau i gadarnhau pob taliad.
b) Ni ddylid talu incwm mewn arian i mewn i’r casgliad arian mân a dylid ei fancio ar wahân, fel y nodir mewn rhan arall o’r rheoliadau hyn.
Dangosir taliadau i gynnal y casgliad arian mân ar wahân ar unrhyw restr o daliadau a gyflwynir i’w cymeradwyo.}
11. Talu cyflogau a lwfansau
11.1. Fel cyflogydd, rhaid i’r cyngor wneud trefniadau i gydymffurfio â gofynion statudol deddfwriaeth PAYE.
11.2. Rhaid cadw’n llawn at ganllawiau a gyhoeddir gan Banel Annibynnol Cymru ar Gydnabyddiaeth Ariannol ynghylch trethu lwfansau cynghorwyr.
11.3. Caiff cyfraddau cyflog eu cytuno gan y cyngor neu bwyllgor y dirprwywyd iddo’n briodol. Ni wneir unrhyw newidiadau i gyflog gros, enillion, neu delerau ac amodau cyflogaeth gweithiwr heb gydsyniad ymlaen llaw gan y cyngor {neu bwyllgor perthnasol}.
11.4. Telir cyflogau, ar Ôl didynnu treth, yswiriant gwladol, cyfraniadau pensiwn ac unrhyw ddidyniadau statudol neu arddewisol tebyg, ar y dyddiadau a nodir mewn contractau cyflogaeth.
11.5. Telir didyniadau o gyflog i’r cyrff perthnasol o fewn y cyfnodau amser angenrheidiol, ar yr amod yr adroddir am bob taliad, fel y nodir uchod yn y rheoliadau hyn.
11.6. Bydd pob taliad cyflog net i weithwyr a’r didyniadau statudol ac arddewisol priodol yn cael eu cofnodi mewn cyfrif rheoli cyflogres neu gofnod cyfrinachol arall, ac adroddir cyfanswm y cyfryw daliadau ymhob mis calendr yn y llyfr arian. Caiff adroddiadau cyflogres eu hystyried gan [y pwyllgor cyllid] i sicrhau y cafodd y taliadau cywir eu gwneud.
11.7. Cefnogir unrhyw daliadau terfynu gan adroddiad i’r cyngor, yn cyflwyno achos busnes clir. Y cyngor llawn yn unig all awdurdodi taliadau terfynu.
11.8. Cyn cyflogi staff dros dro, mae’n rhaid i’r cyngor ystyried achos busnes llawn.
12. Benthyciadau a buddsoddiadau
12.1. Rhaid i unrhyw gais am gymeradwyaeth Llywodraeth Cymru i fenthyca arian a threfniadau dilynol am fenthyciad gael ei awdurdodi gan y cyngor llawn a’i gofnodi yn y cofnodion. Gwneir pob benthyciad yn enw’r cyngor, ar Ôl cael y gymeradwyaeth angenrheidiol.
12.2. Rhaid i bob trefniant ariannol nad oes angen cymeradwyaeth benthyca ffurfiol gan Lywodraeth Cymru ar ei gyfer (megis Hur Bwrcas, lesio asedau diriaethol neu fenthyciadau i’w had--dalu o fewn y flwyddyn ariannol) gael ei awdurdodi gan y cyngor llawn, yn dilyn adroddiad ysgrifenedig ar werth am arian y trafodiad arfaethedig.
12.3. Bydd y cyngor yn ystyried yr angen am Strategaeth a Pholisi Buddsoddi yn unol â Chanllawiau Statudol ar Fuddsoddiadau Llywodraeth Leol, y mae’n rhaid ei ysgrifennu yn unol â rheoliadau, arferion priodol a chanllawiau perthnasol. Caiff unrhyw Strategaeth a Pholisi eu hadolygu gan y cyngor o leiaf yn flynyddol.
12.4. Buddsoddir unrhyw arian sydd dan reolaeth y cyngor yn enw’r cyngor.
12.5. Bydd pob tystysgrif buddsoddi a dogfennau eraill yn gysylltiedig â nhw yn cael eu cadw gan y SAC.
12.6. Gwneir taliadau ar gyfer buddsoddiadau tymor byr neu hirdymor, gan gynnwys trosglwyddiadau rhwng cyfrifon banc a gedwir yn yr un banc, yn unol â’r rheoliadau hyn.
13. Incwm
13.1. Cyfrifoldeb y SAC fydd casglu a goruchwylio’r holl symiau sy’n daladwy i’r Cyngor.
13.2. Bydd y cyngor yn adolygu pob ffi a thaliad am waith a wnaed, gwasanaethau a ddarparwyd, neu nwyddau a werthwyd o leiaf yn flynyddol fel rhan o broses pennu’r gyllideb, yn dilyn adroddiad gan y Clerc. Bydd [y SAC] yn gyfrifol am gasglu’r holl symiau sy’n ddyledus i’r cyngor.
13.3. Bydd gwybodaeth am unrhyw symiau y bernir na ellir eu hadennill ac unrhyw ddyledion coll yn cael ei chyflwyno i’r cyngor gan [y SAC] a byddant yn cael eu dileu yn ystod y flwyddyn. Dangosir cymeradwyaeth y cyngor yn y cofnodion cyfrifo.
13.4. Bydd pob swm a dderbynnir ar ran y cyngor yn cael eu talu i fancwyr y cyngor, yn unol â chyfarwyddyd y SAC. Bydd tarddiad pob swm a dderbynnir yn cael ei gofnodi’n glir ar y slip talu mewn neu gofnod arall.
13.5. Ni chaiff sieciau personol eu talu allan o arian sy’n cael ei ddal ar ran y cyngor.
13.6. {Bydd y SAC yn gofalu fod TAW yn cael ei gofnodi’n gywir ym meddalwedd cyfrifo’r cyngor a bod unrhyw Adroddiad TAW sydd ei angen yn cael ei gyflwyno gan y feddalwedd erbyn y dyddiad priodol}. NEU {Gwneir unrhyw hawliad ad-daliad o dan Adran 33 Deddf TAW 1994 yn {chwarterol pan mae’r hawliad yn fwy na [£100] ac} o leiaf yn flynyddol ar ddiwedd y flwyddyn ariannol.}
13.7. {Pan mae’r cyngor yn derbyn symiau sylweddol o arian parod yn rheolaidd, bydd y SAC yn sicrhau bod mwy nac un person yn bresennol pan gaiff yr arian ei gyfrif am y tro cyntaf, y ceir trefn gysoni gyda rhyw fath o reolaeth fel rhifau tocynnau, ac y cymerir gofal priodol o ran diogelwch unigolion sy’n bancio arian o’r fath.}
13.8. {Caiff unrhyw incwm sy’n eiddo i ymddiriedolaeth elusennol ei dalu i mewn i gyfrif banc elusennol. Rhoddir cyfarwyddiadau ar gyfer talu arian sy’n ddyledus o’r ymddiriedolaeth elusennol i’r cyngor (i ad-dalu am wariant a wnaed eisoes gan yr awdurdod) i Reolwyr Ymddiriedolwyr yr elusen fydd yn cyfarfod ar wahân i unrhyw gyfarfod cyngor.}
14. Taliadau trwy gontractau am waith adeiladu neu waith adeiladweithiol arall
14.1. Pan mae contractau yn darparu ar gyfer talu trwy randaliadau bydd y SAC yn cadw cofnod o bob taliad o’r fath, a wneir o fewn y cyfnod amser a nodwyd yn y contract yn seiliedig ar dystysgrifau wedi’u llofnodi gan y pensaer neu ymgynghorydd arall a gyflogwyd i oruchwylio’r gwaith.
14.2. Rhaid i unrhyw amrywiad i, ychwanegiad at neu hepgoriad o gontract gael ei awdurdodi gan [y Clerc] yn ysgrifenedig i’r contractwr, a rhoddir gwybod i’r cyngor ble y tybir fod y gost derfynol yn debygol o fod 5% neu fwy uwchben swm y contract, neu’n debygol o fod yn fwy na’r gyllideb sydd ar gael.
15. Storau ac offer
15.1. {[Bydd y swyddog sy’n gyfrifol am bob adran] yn gyfrifol am ofalu am storau ac offer [yn yr adran honno].}
15.2. Rhaid cael nodiadau cyflenwi ar gyfer yr holl nwyddau a dderbyniwyd i’w storio neu a gyflenwyd mewn unrhyw fodd arall ac mae’n rhaid gwirio nwyddau o ran yr archeb a’u hansawdd ar yr adeg y gwneir y cyflenwad.
15.3. {Cedwir stociau ar y lefelau isaf derbyniol yn gydnaws â gofynion gweithredol.}
15.4. {Bydd y SAC yn gyfrifol am wneud archwiliadau achlysurol o stociau a storau, a hynny o leiaf yn flynyddol.}
16. Asedau, eiddo a stadau
16.1. Bydd y Clerc yn gwneud trefniadau addas ar gyfer storio holl weithredoedd eiddo a Thystysgrifau Cofrestrfa Dir eiddo sydd ym mherchnogaeth y cyngor.
16.2. Bydd y SAC yn gofalu y cedwir Cofrestr Asedau a Buddsoddiadau briodol a manwl-gywir, a chofnod o bob eiddo ym mherchnogaeth y cyngor, yn cofnodi lleoliad, maint, cynllun, cyfeirnod, manylion prynu, natur y budd, tenantiaethau a ganiatawyd, rhenti sy’n daladwy a’u pwrpas yn unol â Rheoliadau Cyfrifo ac Archwilio (Cymru).
16.3. Bydd y ffaith fod yr asedau diriaethol a ddangosir yn y Gofrestr yn dal i fodoli yn cael ei gadarnhau o leiaf yn flynyddol, efallai ar yr un pryd ag y cynhelir archwiliad iechyd a diogelwch o asedau.
16.4. Ni chaiff unrhyw fuddiannau mewn tir ei brynu neu ei gaffael mewn unrhyw ffordd arall, ei werthu, ei lesio na’i waredu mewn unrhyw ffordd arall heb awdurdod y cyngor, ynghyd ag unrhyw gydsyniadau eraill sy’n ofynnol yn Ôl y gyfraith. Ym mhob sefyllfa, cyflwynir adroddiad ysgrifenedig i’r cyngor ar werth a chyflwr archwiliedig yr eiddo (gan gynnwys materion fel caniatadau cynllunio a chyfamodau) ynghyd ag achos busnes llawn (gan gynnwys lefel digonol o ymgynghori gyda’r etholwyr pan mae’r gyfraith yn mynnu hynny).
Ni chaiff unrhyw eiddo symudol diriaethol ei brynu na’i gaffael mewn unrhyw ffordd arall, ei werthu, ei lesio na’i waredu mewn unrhyw ffordd arall heb awdurdod y cyngor, ynghyd ag unrhyw gydsyniadau eraill sy’n ofynnol yn Ôl y gyfraith, ac eithrio pan nad yw gwerth tybiedig unrhyw un darn o eiddo diriaethol, symudadwy yn fwy na [£500]. Ymhob sefyllfa rhaid cyflwyno adroddiad ysgrifenedig i’r cyngor yn cynnwys achos busnes llawn.
17. Yswiriant
17.1. Bydd y SAC yn cadw cofnod o bob yswiriant a drefnwyd gan y cyngor ac o’r eiddo a’r risgiau a warantir ganddo a bydd yn ei adolygu’n flynyddol cyn y dyddiad adnewyddu law yn llaw ag adolygiad y cyngor o reoli risgiau.
17.2. Bydd y Clerc yn rhoi gwybod yn syth i’r [SAC] am bob risg, eiddo neu gerbydau newydd y mae angen eu hyswirio ac am unrhyw newidiadau sy’n effeithio yswiriannau presennol.
17.3. Bydd y SAC yn cael gwybod am unrhyw golled rhwymedigaeth neu ddifrod neu am unrhyw ddigwyddiad sy’n debyg o arwain at hawliad, a bydd yn rhoi gwybod [i’r cyngor] amdanynt yn y cyfarfod nesaf. Bydd y SAC yn trafod pob hawliad i yswirwyr y cyngor {wedi ymgynghori â’r Clerc}.
17.4. Cynhwysir holl weithwyr priodol y cyngor mewn math addas o sicrhad neu yswiriant gwarantu ffyddlondeb fydd yn gwarantu rhag y perygl uchaf o risg fel y penderfynir hynny [yn flynyddol[] gan y cyngor, neu bwyllgor y dirprwywyd y mater iddo’n briodol.
18. [Elusennau]
18.1. Pan mai’r cyngor yw unig ymddiriedolydd corff elusennol bydd y Clerc a’r SAC yn gofalu y cedwir cyfrifon ar wahân o’r arian a gedwir mewn ymddiriedolaethau elusennol ac fe wneir adroddiadau ariannol ar wahân ar ba ffurf bynnag sy’n addas, yn unol â Chyfraith Elusennol a deddfwriaeth, neu yn Ôl gofynion y Comisiwn Elusennol. Bydd y Clerc a’r SAC yn trefnu unrhyw archwiliad neu arolygiad annibynnol sy’n ofynnol gan Gyfraith Elusennol neu unrhyw Ddogfen Lywodraethu.]
19. Atal a diwygio Rheoliadau Ariannol
19.1. Bydd y cyngor yn adolygu’r Rheoliadau Ariannol hyn [yn flynyddol] ac wedi penodi clerc neu SAC newydd. Bydd y Clerc yn monitro newidiadau deddfwriaethol neu mewn arferion priodol a bydd yn rhoi gwybod i’r cyngor am unrhyw angen dilynol i wneud newid i’r Rheoliadau Ariannol hyn.
19.2. Gall y cyngor, trwy benderfyniad y cyngor a hysbyswyd yn briodol cyn cyfarfod perthnasol y cyngor, atal unrhyw ran o’r Rheoliadau Ariannol hyn, ar yr amod y cofnodir y rhesymau dros yr atal ac y cynhaliwyd asesiad o’r risgiau allai ddeillio o hynny ac y cafodd ei gyflwyno ymlaen llaw i holl aelodau’r cyngor. Nid yw eu hatal yn datgymhwyso unrhyw ddeddfwriaeth nac yn caniatáu i’r cyngor weithredu’n anghyfreithlon.
19.3. Gall y cyngor, trwy benderfyniad y cyngor a hysbyswyd yn briodol, atal y Rheoliadau Ariannol hyn dros dro, i ymdopi â chyfnodau absenoldeb, ad-drefnu llywodraeth leol, cyfyngiadau cenedlaethol neu amgylchiadau eithriadol eraill.
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Atodiad 1 - Proses dendro
1) Bydd unrhyw wahoddiad i dendro yn datgan natur gyffredinol y contract arfaethedig a bydd y Clerc yn trefnu’r cymorth technegol angenrheidiol er mwyn paratoi manyleb mewn sefyllfaoedd priodol.
2) Bydd y gwahoddiad yn datgan hefyd fod rhaid cyfeirio tendrau at y Clerc trwy’r post arferol, oni chytunwyd proses dendro electronaidd gan y cyngor.
3) Pan ddefnyddir proses bost, bydd pob cwmni tendro yn derbyn amlen wedi’i marcio’n benodol y dylid selio’r tendr ynddi a dylai barhau wedi’i selio tan y dyddiad a nodwyd ar gyfer agor tendrau am y contract hwnnw. Caiff pob tendr wedi’i selio eu hagor ar yr un pryd ar y dyddiad a nodwyd gan y Clerc ym mhresenoldeb o leiaf un aelod o’r cyngor.
4) Pan ddefnyddir proses dendro electronaidd, bydd y cyngor yn defnyddio cyfeiriad e-bost penodol fydd yn cael ei fonitro i sicrhau nad yw neb yn agor unrhyw dendr cyn y dyddiad cau ar gyfer cyflwyno tendrau.
5) Bydd unrhyw wahoddiad i dendro trwy’r rheoliad hwn yn gaeth i Reol Sefydlog [cynhwyswch gyfeiriad at reol sefydlog berthnasol y cyngor] a bydd yn cyfeirio at amodau Deddf Llwgrwobrwyo 2010.
6) Pan nad yw’r cyngor, neu bwyllgor y dirprwywyd iddo’n briodol, yn derbyn unrhyw dendr, dyfynbris neu amcan bris, ac na chaiff y gwaith ei roi a bod y cyngor yn gwahodd rhagor o brisiau, ni chaniateir i unrhyw berson gyflwyno tendr, dyfynbris neu amcan bris diweddarach oedd yn bresennol pan gynhaliwyd y broses gwneud penderfyniad wreiddiol.

LLANSANNAN COMMUNITY COUNCIL FINANCIAL REGULATIONS
Reviewed and adopted 12-02-2025 (16.1.)
Contents
1. General 5
2. Risk management and internal control 6
3. Accounts and audit 7
4. Budget and precept 8
5. Procurement 9
6. Banking and payments 11
7. Electronic payments 12
8. Cheque payments 14
9. Payment cards 14
10. Petty Cash 14
11. Payment of salaries and allowances 15
12. Loans and investments 15
13. Income 16
14. Payments under contracts for building or other construction works 16
15. Stores and equipment 17
16. Assets, properties and estates 17
17. Insurance 17
18. [Charities] 18
19. Suspension and revision of Financial Regulations 18
Appendix 1 - Tender process 19

These Financial Regulations were adopted by the council at its meeting held on [enter date].

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1. General
1.1. These Financial Regulations govern the financial management of the council and may only be amended or varied by resolution of the council. They are one of the council’s governing documents and shall be observed in conjunction with the council’s Standing Orders.
1.2. Councillors are expected to follow these regulations and not to entice employees to breach them. Failure to follow these regulations brings the office of councillor into disrepute.
1.3. Wilful breach of these regulations by an employee may result in disciplinary proceedings.
1.4. In these Financial Regulations:
• ‘Accounts and Audit Regulations’ means the regulations issued under Section 39 of the Public Audit (Wales) Act 2004, or any superseding legislation, and then in force, unless otherwise specified.
• “Approve” refers to an online action, allowing an electronic transaction to take place.
• “Authorise” refers to a decision by the council, or a committee or an officer, to allow something to happen.
• ‘Proper practices’ means those set out in The Practitioners’ Guide
• Practitioners’ Guide the Governance and Accountability for Local Councils in Wales – A Practitioners Guide jointly published by One Voice Wales and the Society of Local Council Clerks in Wales.
• ‘Must’ and bold text refer to a statutory obligation the council cannot change.
• ‘Shall’ refers to a non-statutory instruction by the council to its members and staff.

1.5. The Responsible Financial Officer (RFO) holds a statutory office, appointed by the council. [The Clerk has been appointed as RFO and these regulations apply accordingly.] The RFO;
• acts under the policy direction of the council;
• administers the council's financial affairs in accordance with all Acts, Regulations and proper practices;
• determines on behalf of the council its accounting records and control systems;
• ensures the accounting control systems are observed;
• ensures the accounting records are kept up to date;
• seeks economy, efficiency and effectiveness in the use of council resources; and
• produces financial management information as required by the council.
1.6. The council must not delegate any decision regarding:
• setting the final budget or the precept (council tax requirement);
• the outcome of a review of the effectiveness of its internal controls
• approving accounting statements;
• approving an annual governance statement;
• borrowing;
• declaring eligibility for the General Power of Competence; and
• addressing recommendations from the internal or external auditors.
1.7. In addition, the council shall:
• determine and regularly review the bank mandate for all council bank accounts;
• authorise any grant or single commitment in excess of [£5,000].
2. Risk management and internal control
2.1. The council must ensure that it has a sound system of internal control, which delivers effective financial, operational and risk management.
2.2. The Clerk [with the RFO] shall prepare, for approval by [the council], a risk management policy covering all activities of the council. This policy and consequential risk management arrangements shall be reviewed by the council at least annually.
2.3. When considering any new activity, the Clerk [with the RFO] shall prepare a draft risk assessment including risk management proposals for consideration by the council.
2.4. At least once a year, the council must review the effectiveness of its system of internal control, before approving the Annual Governance Statement.
2.5. The accounting control systems determined by the RFO must include measures to:
• ensure that risk is appropriately managed;
• ensure the prompt, accurate recording of financial transactions;
• prevent and detect inaccuracy or fraud; and
• allow the reconstitution of any lost records;
• identify the duties of officers dealing with transactions and
• ensure division of responsibilities.
2.6. At least [once in each quarter], and at each financial year end, a member other than the Chair {or a cheque signatory} shall be appointed to verify bank reconciliations (for all accounts) produced by the RFO. The member shall sign and date the reconciliations and the original bank statements (or similar document) as evidence of this. This activity, including any exceptions, shall be reported to and noted by the council {Finance Committee}.
2.7. Regular back-up copies shall be made of the records on any council computer and stored either online or in a separate location from the computer. The council shall put measures in place to ensure that the ability to access any council computer is not lost if an employee leaves or is incapacitated for any reason.
3. Accounts and audit
3.1. All accounting procedures and financial records of the council shall be determined by the RFO in accordance with the Accounts and Audit Regulations.
3.2. The accounting records determined by the RFO must be sufficient to explain the council’s transactions and to disclose its financial position with reasonably accuracy at any time. In particular, they must contain:
• day-to-day entries of all sums of money received and expended by the council (documented in the cash book) and the matters to which they relate;
• a record of the assets and liabilities of the council.
3.3. The accounting records shall be designed to facilitate the efficient preparation of the accounting statements in the Annual {Governance and Accountability} Return.
3.4. The RFO shall complete and certify the annual Accounting Statements of the council contained in the Annual Governance and Accountability Return in accordance with proper practices, as soon as practicable after the end of the financial year. Having certified the Accounting Statements, the RFO shall submit them (with any related documents) to the council, within the timescales required by the Accounts and Audit Regulations.
3.5. The council must ensure that there is an adequate and effective system of internal audit of its accounting records and internal control system in accordance with proper practices.
3.6. Any officer or member of the council must make available such documents and records as the internal or external auditor consider necessary for the purpose of the audit and shall, as directed by the council, supply the RFO, internal auditor, or external auditor with such information and explanation as the council considers necessary.
3.7. The internal auditor shall be appointed by the council or a committee of the council and shall carry out their work to evaluate the effectiveness of the council’s risk management, control and governance processes in accordance with proper practices specified in the Practitioners’ Guide.
3.8. The council shall ensure that the internal auditor:
• is competent and independent of the financial operations of the council;
• reports to council in writing, or in person, on a regular basis with a minimum of one written report during each financial year;
• can demonstrate competence, objectivity and independence, free from any actual or perceived conflicts of interest, including those arising from family relationships; and
• has no involvement in the management or control of the council.
3.9. Internal may not under any circumstances:
• perform any operational duties for the council;
• initiate or approve accounting transactions;
• provide financial, legal or other advice including in relation to any future transactions; or
• direct the activities of any council employee, except to the extent that such employees have been appropriately assigned to assist the internal auditor.
3.10. For the avoidance of doubt, in relation to internal audit the terms ‘independent’ and ‘independence’ shall have the same meaning as described in The Practitioners Guide.
3.11. The RFO shall make arrangements for the exercise of electors’ rights in relation to the accounts, including the opportunity to inspect the accounts, books, and vouchers and display or publish any notices and documents required by Accounts and Audit (Wales) Regulations.
3.12. The RFO shall, without undue delay, bring to the attention of all councillors any correspondence or report from internal or external auditors.
4. Budget and precept
4.1. Before setting a precept, the council must calculate its budget requirement for each financial year by preparing and approving a budget, in accordance with The Local Government Finance Act 1992 or succeeding legislation.
4.2. Budgets for salaries and wages, including employer contributions shall be reviewed by [the council] at least annually in [October] for the following financial year and the final version shall be evidenced by a hard copy schedule signed by the Clerk and the [Chair of the Council or relevant committee]. {The RFO will inform committees of any salary implications before they consider their draft budgets.}
4.3. No later than [month] each year, the RFO shall prepare a draft budget with detailed estimates of all [receipts and payments/income and expenditure] for the following financial year {along with a forecast for the following [three financial years]}, taking account of the lifespan of assets and cost implications of repair or replacement.
4.4. Unspent budgets for completed projects shall not be carried forward to a subsequent year. {Unspent funds for partially completed projects may only be carried forward (by placing them in an earmarked reserve) with the formal approval of the full council.}
4.5. In appropriate cases, each committee (if any) shall review its draft budget and submit any proposed amendments to the council {finance committee} not later than the end of [November] each year.
4.6. The draft budget {with any committee proposals and [three-year]} forecast, including any recommendations for the use or accumulation of reserves, shall be considered by the {finance committee and a recommendation made to the} council.
4.7. Having considered the proposed budget and [three-year] forecast, the council shall determine its budget requirement by setting a budget. The council shall set a precept for this amount no later than [the end of January] for the ensuing financial year.
4.8. Any member with council tax unpaid for more than two months is prohibited from voting on the budget or precept by Section 106 of the Local Government Finance Act 1992 and must disclose at the start of the meeting that Section 106 applies to them.
4.9. The RFO shall issue the precept to the billing authority no later than the end of February and supply each member with a copy of the agreed annual budget.
4.10. The agreed budget provides a basis for monitoring progress during the year by comparing actual spending and income against what was planned.
4.11. Any addition to, or withdrawal from, any earmarked reserve shall be agreed by the council {or relevant committee}.
5. Procurement
5.1. Members and officers are responsible for obtaining value for money at all times. Any officer procuring goods, services or works should ensure, as far as practicable, that the best available terms are obtained, usually by obtaining prices from several suppliers.
5.2. The RFO should verify the lawful nature of any proposed purchase before it is made and in the case of new or infrequent purchases, should ensure that the legal power being used is reported to the meeting at which the order is authorised and also recorded in the minutes.
5.3. Every contract shall comply with the council’s Standing Orders and these Financial Regulations and no exceptions shall be made, except in an emergency.
5.4. For a contract for the supply of goods, services or works where the estimated value will exceed the thresholds set by Parliament, the full requirements of The Procurement Act 2023 and the Procurement (Wales) Regulations 2024 or any superseding legislation (“the Legislation”), must be followed in respect of the tendering, award and notification of that contract.
5.5. Where the estimated value is below the Government threshold, the council shall (with the exception of items listed in paragraph 6.12) obtain prices as follows:
5.6. For contracts estimated to exceed [£60,000] including VAT, the Clerk shall {seek formal tenders from at least [three] suppliers agreed by [the council]} OR {advertise an open invitation for tenders in compliance with any relevant provisions of the Legislation}. Tenders shall be invited in accordance with Appendix 1.
5.7. For contracts estimated to be over £30,000 including VAT, the council must comply with any requirements of the Legislation regarding the publication of invitations and notices about the award of contracts.
5.8. For contracts greater than [£3,000] excluding VAT the Clerk [or RFO] shall seek at least [3] fixed-price quotes.
5.9. Where the value is between [£500] and [£3,000] excluding VAT, the Clerk [or RFO] shall try to obtain 3 estimates {which might include evidence of online prices, or recent prices from regular suppliers.}
5.10. For smaller purchases, [the clerk] shall seek to achieve value for money.
5.11. Contracts must not be split to avoid compliance with these rules.
5.12. The requirement to obtain competitive prices in these regulations need not apply to contracts that relate to items (i) to (iv) below:
i. specialist services, such as legal professionals acting in disputes;
ii. repairs to, or parts for, existing machinery or equipment;
iii. works, goods or services that constitute an extension of an existing contract;
iv. goods or services that are only available from one supplier or are sold at a fixed price.
5.13. When applications are made to waive this financial regulation to enable a price to be negotiated without competition, the reason should be set out in a recommendation to the council {or relevant committee}. Avoidance of competition is not a valid reason.
5.14. The council shall not be obliged to accept the lowest or any tender, quote or estimate.
5.15. Individual purchases within an agreed budget for that type of expenditure may be authorised by:
• [the Clerk], under delegated authority, for any items below [£500] excluding VAT.
• the Clerk, in consultation with the Chair of the Council {or Chair of the appropriate committee}, for any items below [£2,000] excluding VAT.
• {a duly delegated committee of the council for all items of expenditure within their delegated budgets for items under [£5,000] excluding VAT}
• {in respect of grants, a duly authorised committee within any limits set by council and in accordance with any policy statement agreed by the council.}
• the council for all items over [£5,000];
Such authorisation must be supported by a minute (in the case of council or committee decisions) or other auditable evidence trail.
5.16. No individual member, or informal group of members may issue an official order {unless instructed to do so in advance by a resolution of the council} or make any contract on behalf of the council.
5.17. No expenditure may be authorised that will exceed the budget for that type of expenditure other than by resolution of the council {or a duly delegated committee acting within its Terms of Reference} except in an emergency.
5.18. In cases of serious risk to the delivery of council services or to public safety on council premises, the clerk may authorise expenditure of up to [£2,000] excluding VAT on repair, replacement or other work that in their judgement is necessary, whether or not there is any budget for such expenditure. The Clerk shall report such action to the Chair as soon as possible and to [the council] as soon as practicable thereafter.
5.19. No expenditure shall be authorised, no contract entered into or tender accepted in relation to any major project, unless [the council] is satisfied that the necessary funds are available and that where a loan is required, Welsh Government borrowing approval has been obtained first.
5.20. An official order or letter shall be issued for all work, goods and services {above [£250] excluding VAT} unless a formal contract is to be prepared or an official order would be inappropriate. Copies of orders shall be retained, along with evidence of receipt of goods.
5.21. Any ordering system can be misused and access to them shall be controlled by [the RFO].
6. Banking and payments
6.1. The council's banking arrangements, including the bank mandate, shall be made by the RFO and authorised by the council; banking arrangements shall not be delegated to a committee. The council has resolved to bank with [name bank]. The arrangements shall be reviewed [annually] for security and efficiency.
6.2. The council must have safe and efficient arrangements for making payments, to safeguard against the possibility of fraud or error. Wherever possible, more than one person should be involved in any payment, for example by dual online authorisation or dual cheque signing. Even where a purchase has been authorised, the payment must also be authorised and only authorised payments shall be approved or signed to allow the funds to leave the council’s bank.
6.3. All invoices for payment should be examined for arithmetical accuracy, analysed to the appropriate expenditure heading and verified to confirm that the work, goods or services were received, checked and represent expenditure previously authorised by the council before being certified by [the RFO]. {Where the certification of invoices is done as a batch, this shall include a statement by the RFO that all invoices listed have been ‘examined, verified and certified’ by the RFO}.
6.4. Personal payments (including salaries, wages, expenses and any payment made in relation to the termination of employment) may be summarised to avoid disclosing any personal information.
6.5. All payments shall be made by [online banking/cheque], in accordance with a resolution of the council {or duly delegated committee}{or a delegated decision by an officer}, unless [the council] resolves to use a different payment method.
6.6. {For each financial year [the RFO] may draw up a schedule of regular payments due in relation to a continuing contract or obligation (such as Salaries, PAYE, National Insurance, pension contributions, rent, rates, regular maintenance contracts and similar items), which the council {or a duly delegated committee} may authorise in advance for the year}.
6.7. {A copy of this schedule of regular payments shall be signed by [two members] on each and every occasion when payment is made - to reduce the risk of duplicate payments.}
6.8. {A list of such payments shall be reported to the next appropriate meeting of the council or Finance Committee} for information only.
6.9. The Clerk and RFO shall have delegated authority to authorise payments {only} in the following circumstances:
i. {any payments of up to [£500] excluding VAT, within an agreed budget}.
ii. payments of up to [£2,000] excluding VAT in cases of serious risk to the delivery of council services or to public safety on council premises.
iii. any payment necessary to avoid a charge under the Late Payment of Commercial Debts (Interest) Act 1998 {or to comply with contractual terms}, where the due date for payment is before the next scheduled meeting of [the council], where the [Clerk and RFO] certify that there is no dispute or other reason to delay payment, provided that a list of such payments shall be submitted to the next appropriate meeting of council {or finance committee}.
iv. Fund transfers within the councils banking arrangements up to the sum of [£10,000], provided that a list of such payments shall be submitted to the next appropriate meeting of council [or finance committee].
6.10. The RFO shall present a schedule of payments requiring authorisation, forming part of the agenda for the meeting, together with the relevant invoices, to the council {or finance committee}. The council {or committee} shall review the schedule for compliance and, having satisfied itself, shall authorise payment by resolution. The authorised schedule shall be initialled immediately below the last item by the person chairing the meeting. A detailed list of all payments shall be disclosed within or as an attachment to the minutes of that meeting.
7. Electronic payments
7.1. Where internet banking arrangements are made with any bank, [the RFO] shall be appointed as the Service Administrator. The bank mandate agreed by the council shall identify [a number of] councillors who will be authorised to approve transactions on those accounts and a minimum of two people will be involved in any online approval process. {The Clerk may be an authorised signatory, but no signatory should be involved in approving any payment to themselves.}
7.2. All authorised signatories shall have access to view the council’s bank accounts online.
7.3. No employee or councillor shall disclose any PIN or password, relevant to the council or its banking, to anyone not authorised in writing by the council or a duly delegated committee.
7.4. The Service Administrator shall set up all items due for payment online. A list of payments for approval, together with copies of the relevant invoices, shall be sent [by email] to [two] authorised signatories.
7.5. In the prolonged absence of the Service Administrator [an authorised signatory] shall set up any payments due before the return of the Service Administrator.
7.6. Two [councillors who are] authorised signatories shall check the payment details against the invoices before approving each payment using the online banking system.
7.7. Evidence shall be retained showing which members approved the payment online {and a printout of the transaction confirming that the payment has been made shall be appended to the invoice for audit purposes}.
7.8. A full list of all payments made in a month shall be provided to the next [council] meeting {and appended to the minutes}.
7.9. With the approval of [the council] in each case, regular payments (such as gas, electricity, telephone, broadband, water, National Non-Domestic Rates, refuse collection, pension contributions and HMRC payments) may be made by variable direct debit, provided that the instructions are [signed/approved online] by [two authorised members]. The approval of the use of each variable direct debit shall be reviewed by [the council] at least every two years.
7.10. Payment may be made by BACS or CHAPS by resolution of [the council] provided that each payment is approved online by [two authorised bank signatories], evidence is retained and any payments are reported to [the council] at the next meeting. The approval of the use of BACS or CHAPS shall be renewed by resolution of the council at least every two years.
7.11. If thought appropriate by the council, regular payments of fixed sums may be made by banker’s standing order, provided that the instructions are signed {or approved online} by [two members], evidence of this is retained and any payments are reported to council when made. The approval of the use of a banker’s standing order shall be reviewed by [the council] at least every two years.
7.12. Account details for suppliers may only be changed upon written notification by the supplier verified by [two of] the Clerk and [the RFO] [a member]. This is a potential area for fraud and the individuals involved should ensure that any change is genuine. Data held should be checked with suppliers every [two years].
7.13. Members and officers shall ensure that any computer used for the council’s financial business has adequate security, with anti-virus, anti-spyware and firewall software installed and regularly updated.
7.14. Remembered password facilities {other than secure password stores requiring separate identity verification} should not be used on any computer used for council banking.
8. Cheque payments
8.1. Cheques or orders for payment in accordance in accordance with a resolution or delegated decision shall be signed by [two members]{and countersigned by the Clerk}.
8.2. A signatory having a family or business relationship with the beneficiary of a payment shall not, under normal circumstances, be a signatory to that payment.
8.3. To indicate agreement of the details on the cheque with the counterfoil and the invoice or similar documentation, the signatories shall also initial the cheque counterfoil and invoice.
8.4. {Cheques or orders for payment shall not normally be presented for signature other than at, or immediately before or after a council {or committee} meeting}. Any signatures obtained away from council meetings shall be reported to the council {or Finance Committee} at the next convenient meeting.
9. Payment cards
9.1. Any Debit Card issued for use will be specifically restricted to [the Clerk and the RFO] and will also be restricted to a single transaction maximum value of [£500] unless authorised by council or finance committee in writing before any order is placed.
9.2. A pre-paid debit card may be issued to employees with varying limits. These limits will be set by [the council]. Transactions and purchases made will be reported to [the council] and authority for topping-up shall be at the discretion of [the council].
9.3. Any corporate credit card or trade card account opened by the council will be specifically restricted to use by the Clerk {and RFO} {specify other officers} and any balance shall be paid in full each month.
9.4. Personal credit or debit cards of members or staff shall not be used {under any circumstances.} OR {except for expenses of up to [£250] including VAT, incurred in accordance with council policy.}
10. Petty Cash
10.1. {The council will not maintain any form of cash float. All cash received must be banked intact. Any payments made in cash by the Clerk [or RFO] (for example for postage or minor stationery items) shall be refunded on a regular basis, at least quarterly.} OR {The RFO shall maintain a petty cash [float/imprest account] of [£250] and may provide petty cash to officers for the purpose of defraying operational and other expenses.
a) Vouchers for payments made from petty cash shall be kept, along with receipts to substantiate every payment.
b) Cash income received must not be paid into the petty cash float but must be separately banked, as provided elsewhere in these regulations.
c) Payments to maintain the petty cash float shall be shown separately on any schedule of payments presented for approval.}
11. Payment of salaries and allowances
11.1. As an employer, the council must make arrangements to comply with the statutory requirements of PAYE legislation.
11.2. Guidance issued by the Independent Remuneration Panel for Wales in relation to the taxation of councillor allowances must be fully adhered to.
11.3. Salary rates shall be agreed by the council, or a duly delegated committee. No changes shall be made to any employee’s gross pay, emoluments, or terms and conditions of employment without the prior consent of the council {or relevant committee}.
11.4. Payment of salaries shall be made, after deduction of tax, national insurance, pension contributions and any similar statutory or discretionary deductions, on the dates stipulated in employment contracts.
11.5. Deductions from salary shall be paid to the relevant bodies within the required timescales, provided that each payment is reported, as set out in these regulations above.
11.6. Each payment to employees of net salary and to the appropriate creditor of the statutory and discretionary deductions shall be recorded in a payroll control account or other separate confidential record, with the total of such payments each calendar month reported in the cashbook. Payroll reports will be reviewed by [the finance committee] to ensure that the correct payments have been made.
11.7. Any termination payments shall be supported by a report to the council, setting out a clear business case. Termination payments shall only be authorised by the full council.
11.8. Before employing interim staff, the council must consider a full business case.
12. Loans and investments
12.1. Any application for Welsh Government approval to borrow money and subsequent arrangements for a loan must be authorised by the full council and recorded in the minutes. All borrowing shall be in the name of the council, after obtaining any necessary approval.
12.2. Any financial arrangement which does not require formal borrowing approval from the Welsh Government (such as Hire Purchase, Leasing of tangible assets or loans to be repaid within the financial year) must be authorised by the full council, following a written report on the value for money of the proposed transaction.
12.3. The council shall consider the requirement for an Investment Strategy and Policy in accordance with Statutory Guidance on Local Government Investments, which must be written be in accordance with relevant regulations, proper practices and guidance. Any Strategy and Policy shall be reviewed by the council at least annually.
12.4. All investment of money under the control of the council shall be in the name of the council.
12.5. All investment certificates and other documents relating thereto shall be retained in the custody of the RFO.
12.6. Payments in respect of short term or long-term investments, including transfers between bank accounts held in the same bank, shall be made in accordance with these regulations.
13. Income
13.1. The collection of all sums due to the council shall be the responsibility of and under the supervision of the RFO.
13.2. The council will review all fees and charges for work done, services provided, or goods sold at least annually as part of the budget-setting process, following a report of the Clerk. [The RFO] shall be responsible for the collection of all amounts due to the council.
13.3. Any sums found to be irrecoverable and any bad debts shall be reported to the council by [the RFO] and shall be written off in the year. The council’s approval shall be shown in the accounting records.
13.4. All sums received on behalf of the council shall be deposited intact with the council's bankers, with such frequency as the RFO considers necessary. The origin of each receipt shall clearly be recorded on the paying-in slip or other record.
13.5. Personal cheques shall not be cashed out of money held on behalf of the council.
13.6. {The RFO shall ensure that VAT is correctly recorded in the council’s accounting software and that any VAT Return required is submitted form the software by the due date}. OR {Any repayment claim under section 33 of the VAT Act 1994 shall be made {quarterly where the claim exceeds [£100] and} at least annually at the end of the financial year.}
13.7. {Where significant sums of cash are regularly received by the council, the RFO shall ensure that more than one person is present when the cash is counted in the first instance, that there is a reconciliation to some form of control record such as ticket issues, and that appropriate care is taken for the security and safety of individuals banking such cash.}
13.8. {Any income that is the property of a charitable trust shall be paid into a charitable bank account. Instructions for the payment of funds due from the charitable trust to the council (to meet expenditure already incurred by the authority) will be given by the Managing Trustees of the charity meeting separately from any council meeting.}
14. Payments under contracts for building or other construction works
14.1. Where contracts provide for payment by instalments the RFO shall maintain a record of all such payments, which shall be made within the time specified in the contract based on signed certificates from the architect or other consultant engaged to supervise the works.
14.2. Any variation of, addition to or omission from a contract must be authorised by [the Clerk] to the contractor in writing, with the council being informed where the final cost is likely to exceed the contract sum by 5% or more, or likely to exceed the budget available.
15. Stores and equipment
15.1. {[The officer in charge of each section] shall be responsible for the care and custody of stores and equipment [in that section].}
15.2. Delivery notes shall be obtained in respect of all goods received into store or otherwise delivered and goods must be checked as to order and quality at the time delivery is made.
15.3. {Stocks shall be kept at the minimum levels consistent with operational requirements.}
15.4. {The RFO shall be responsible for periodic checks of stocks and stores, at least annually.}
16. Assets, properties and estates
16.1. The Clerk shall make arrangements for the safe custody of all title deeds and Land Registry Certificates of properties held by the council.
16.2. The RFO shall ensure that an appropriate and accurate Register of Assets and Investments is kept up to date, with a record of all properties held by the council, their location, extent, plan, reference, purchase details, nature of the interest, tenancies granted, rents payable and purpose for which held, in accordance with Accounts and Audit (Wales) Regulations.
16.3. The continued existence of tangible assets shown in the Register shall be verified at least annually, possibly in conjunction with a health and safety inspection of assets.
16.4. No interest in land shall be purchased or otherwise acquired, sold, leased or otherwise disposed of without the authority of the council, together with any other consents required by law. In each case a written report shall be provided to council in respect of valuation and surveyed condition of the property (including matters such as planning permissions and covenants) together with a proper business case (including an adequate level of consultation with the electorate where required by law).
No tangible moveable property shall be purchased or otherwise acquired, sold, leased or otherwise disposed of, without the authority of the council, together with any other consents required by law, except where the estimated value of any one item does not exceed [£500]. In each case a written report shall be provided to council with a full business case.
17. Insurance
17.1. The RFO shall keep a record of all insurances effected by the council and the property and risks covered, reviewing these annually before the renewal date in conjunction with the council’s review of risk management.
17.2. The Clerk shall give prompt notification to [the RFO] of all new risks, properties or vehicles which require to be insured and of any alterations affecting existing insurances.
17.3. The RFO shall be notified of any loss, liability, damage or event likely to lead to a claim, and shall report these to [the council] at the next available meeting. The RFO shall negotiate all claims on the council's insurers {in consultation with the Clerk}.
17.4. All appropriate members and employees of the council shall be included in a suitable form of security or fidelity guarantee insurance which shall cover the maximum risk exposure as determined [annually] by the council, or duly delegated committee.
18. [Charities]
18.1. Where the council is sole managing trustee of a charitable body the Clerk and RFO shall ensure that separate accounts are kept of the funds held on charitable trusts and separate financial reports made in such form as shall be appropriate, in accordance with Charity Law and legislation, or as determined by the Charity Commission. The Clerk and RFO shall arrange for any audit or independent examination as may be required by Charity Law or any Governing Document.]
19. Suspension and revision of Financial Regulations
19.1. The council shall review these Financial Regulations [annually] and following any change of clerk or RFO. The Clerk shall monitor changes in legislation or proper practices and advise the council of any need to amend these Financial Regulations.
19.2. The council may, by resolution duly notified prior to the relevant meeting of council, suspend any part of these Financial Regulations, provided that reasons for the suspension are recorded and that an assessment of the risks arising has been presented to all members. Suspension does not disapply any legislation or permit the council to act unlawfully.
19.3. The council may temporarily amend these Financial Regulations by a duly notified resolution, to cope with periods of absence, local government reorganisation, national restrictions or other exceptional circumstances.
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Appendix 1 - Tender process
1) Any invitation to tender shall state the general nature of the intended contract and the Clerk shall obtain the necessary technical assistance to prepare a specification in appropriate cases.
2) The invitation shall in addition state that tenders must be addressed to the Clerk in the ordinary course of post, unless an electronic tendering process has been agreed by the council.
3) Where a postal process is used, each tendering firm shall be supplied with a specifically marked envelope in which the tender is to be sealed and remain sealed until the prescribed date for opening tenders for that contract. All sealed tenders shall be opened at the same time on the prescribed date by the Clerk in the presence of at least one member of council.
4) Where an electronic tendering process is used, the council shall use a specific email address that will be monitored to ensure that nobody accesses any tender before the expiry of the deadline for submission.
5) Any invitation to tender issued under this regulation shall be subject to Standing Order [insert reference of the council’s relevant standing order] and shall refer to the terms of the Bribery Act 2010.
6) Where the council, or duly delegated committee, does not accept any tender, quote or estimate, the work is not allocated and the council requires further pricing, no person shall be permitted to submit a later tender, estimate or quote who was present when the original decision-making process was being undertaken.

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