Metadata
Author: Englishtainment upload
Data
Welsh[cy]
O gofio cryfder y cyngor gan Swyddfa Archwilio Cymru ynglŷn â'r ystumiadau a achosir wrth i rai awdurdodau godi gwariant cyfalaf ar y cyfrif refeniw, ac arferion gwahanol ond cwbl gyfreithlon o ran codi ar y gyllideb addysg am wasanaethau corfforaethol, yr oedd yn rhaid inni argymell bod Llywodraeth Cynulliad Cymru yn ystyried adolygu ymhellach y canllawiau a/neu'r rheoliadau perthnasol i adran 52 dan Ddeddf Safonau a Fframwaith Ysgolion 1998 o ran adroddiadau ariannol a ffurflenni cyfrifon refeniw.
English[en]
Given the strength of advice from the Wales Audit Office regarding the distortions caused by capital expenditure charged to the revenue account by some authorities, and differing but quite legitimate practices in terms of charges to the education budget for corporate services, we were compelled to recommend that the Welsh Assembly Government considers further revising guidance and/or regulations in respect of section 52 under the School Standards and Framework Act 1998 with regard to returns and revenue account forms.