Pwrpas yr adran hon yn y Papur Gwyn yw i ddangos yr ystod eang yn niferoedd yr uwch reolwyr mewn llywodraeth leol nad yw’n ymddangos ei bod yn cyfateb i faint na gwariant refeniw gros yr awdurdod lleol. Fy mwriad yw i ysgogi dadl am nifer a thâl uwch reolwyr mewn llywodraeth leol, yr wyf innau’n cysidro’n ormodol. Ar sail Cod CIPFA, mae Swyddfa Archwilio Cymru yn diffinio uwch reolwyr fel pawb sydd â chyflog dros £150,000 y flwyddyn, ac unrhyw berson sydd â chyflog o o leiaf £60,000 y flwyddyn, gan gynnwys y pennaeth gwasanaeth cyflogedig, unrhyw brif swyddog statudol neu anstatudol, ynghyd ag unrhyw berson gyda chyfrifoldeb am reolaeth o gorff llywodraeth leol, i’r graddau hynny fod gan y person bŵer i gyfarwyddo neu reoli prif weithrediadau’r corff.
The purpose of this section of the White Paper is to illustrate the wide variation in the number of senior managers in local government in a way which does not appear to be related to the size or gross revenue expenditure of the local authority. My intention is to stimulate a debate about the number and remuneration of senior management in local government which I consider excessive. On the basis of the CIPFA Code, the Wales Audit Office defines senior managers as all persons whose salary is more than £150,000 a year, and any person whose salary is at least £60,000 a year, including the head of paid service, any statutory or non-statutory chief officer, along with any person having responsibility for the management of the local government body to the extent that the person has the power to direct or control the major activities of the body.