Agenda item

Cyflwyno:

 

·        Adroddiad Cyfrif Incwm a Gwariant Refeniw 2024/25

·         Ffurflen Swyddogol Flynyddol o’r Cyfrifon, wedi’i ardystio, ond cyn Archwiliad

 

I dderbyn a chymeradwyo’r cyfrifon 

Derbyn yr adroddiad

 

Cymeradwyo:

 

•           Cyfrif Incwm a Gwariant Refeniw 2024/25

•           Ffurflen Flynyddol ar gyfer y Flwyddyn a ddaeth i ben 31 Mawrth 2025, yn amodol ar archwiliad gan Archwilio Cymru

•           Cadeirydd i arwyddo’r ffurflen yn electroneg

The report was submitted by the Assistant Head of Finance - Accountancy and Pensions.  It was explained, in accordance with the statutory requirements under the Harbours Act 1964, as a harbour authority, that Cyngor Gwynedd was required to provide an annual accounts statement relating to the activities of Barmouth, Aberdyfi, Pwllheli and Porthmadog harbours. As the turnover of the harbours was below £2.5m, it was deemed to be a smaller local government body, and therefore an annual return provided by Audit Wales must be prepared in accordance with statutory requirements. 

 

Reference was made to the out-turn report, which clarified the Harbours' final income and expenditure position for 2024/25 and highlighted that there was £24k underspend at the end of the year. Of this amount, it was reported that underspend on staffing was £14k while overspend was £18k on building maintenance which included one-off expenditure in Aberdyfi and Porthmadog and Barmouth. It was reiterated that there was an overspend of £10k on supplies and services and specifically on signs and warnings. In terms of income, it was reported that fee levels were very close to the budget and £3k below target with the use of the renewal fund made to fund the one-off expenditure that had been implemented. 

 

Attention was drawn to the external auditors' standard form together with the Annual Governance Statement, which ensured a robust internal control system.  It was highlighted that the accounts had already been the subject of an internal audit and had now been sent to the external Auditor, Audit Wales for audit. It was added that only if changes were required following the audit would an amended version be submitted to the Committee in the autumn. 

 

The Governance and Audit Committee was asked to accept and approve the Accounts for 2024/25 and for the Chair to sign the form electronically. 

 

Gratitude was expressed for the report. 

 

RESOLVED 

 

To accept the report 

 

To approve: 

 

• Revenue Income and Expenditure Account 2024/25 

• Annual Form for the Year ended 31 March 2025, subject to audit by Audit Wales 

• The Chair to sign the form electronically 

 

Cyflwynwyd yr adroddiad gan y Pennaeth Cyllid Cynorthwyol - Cyfrifeg a Phensiynau.  Eglurwyd, yn unol â’r gofynion statudol o dan Ddeddf Harbyrau 1964 bod rhaid i Cyngor Gwynedd, fel awdurdod harbyrau, ddarparu datganiad cyfrifon blynyddol sy’n ymwneud â gweithgareddau harbyrau Abermaw, Aberdyfi, Pwllheli a Porthmadog. Gyda throsiant yr harbyrau yn is na £2.5m, fe’i hystyriwyd yn gorff llywodraeth leol llai o faint ac felly bod gofyn cwblhau ffurflen datganiadau cyfrifon a ddarparwyd gan Archwilio Cymru i gwrdd â’r gofynion statudol. 

 

Cyfeiriwyd at yr adroddiad alldro, oedd yn egluro sefyllfa derfynol incwm a gwariant yr Harbyrau ar gyfer 2024/25, ac amlygwyd bod £24k o danwariant ar ddiwedd y flwyddyn. O’r swm yma, adroddwyd bod tanwariant ar staffio yn  £14k tra bod gorwariant o £18k ar  gynnal adeiladau oedd yn cynnwys gwariant un-tro yn Aberdyfi a Phorthmadog ac Abermaw. Ategwyd bod gorwariant o £10k ar gyflenwadau a gwasanaethau ac yn benodol ar arwyddion a rhybuddion. O ran yr incwm, adroddwyd bod y lefelau ffioedd yn agos iawn i’r gyllideb ac yn £3k yn is na’r targed gyda defnydd o’r gronfa adnewyddu wedi ei wneud i gyllido’r gwariant un-tro sydd wedi ei weithredu. 

 

Tynnwyd sylw at ffurflen safonol yr archwilwyr allanol ynghyd a’r Datganiad Llywodraethu Blynyddol, sydd yn sicrhau system rheolaeth fewnol gadarn. Amlygwyd bod y cyfrifon eisoes wedi bod yn destun archwiliad mewnol a bellach wedi eu hanfon at yr Archwiliwr allanol, Archwilio Cymru i’w harchwilio. Ategwyd, dim ond os bydd angen gweithredu newidiadau yn dilyn archwiliad y bydd fersiwn ddiwygiedig yn cael ei gyflwyno i’r Pwyllgor yn yr Hydref. 

 

Gofynnwyd i’r Pwyllgor Llywodraethu ac Archwilio dderbyn a chymeradwyo’r Cyfrifon am 2024/25 ac i’r Cadeirydd arwyddo’r ffurflen yn electroneg. 

 

Diolchwyd am yr adroddiad. 

 

PENDERFYNWYD 

 

Derbyn yr adroddiad 

 

Cymeradwyo: 

 

·        Cyfrif Incwm a Gwariant Refeniw 2024/25 

·        Ffurflen Flynyddol ar gyfer y Flwyddyn a ddaeth i ben 31 Mawrth 2025, yn amodol ar archwiliad gan Archwilio Cymru 

·        Cadeirydd i arwyddo’r ffurflen yn electroneg