Rwyf wedi derbyn rhai ymholiadau ynglŷn â’r adran hon. Er mwyn osgoi amheuaeth, y ffigurau yn yr adran hon yw’r rhai a gyhoeddwyd gan yr awdurdodau lleol eu hun yn eu datganiadau o gyfrif ar gyfer 2013/14. Yn unol â gofyniadau’r Rheoliadau Cyfrifon ac Archwilio (Cymru) 2005 a Chod Ymarfer CIPFA ar Gyfrifyddu Llywodraeth Leol, mae gofyn i awdurdodau lleol gyhoeddi manylion eu huwch reolwyr, gan gynnwys teitlau swyddi a chyflogau. Defnyddiwyd yr un diffiniad o uwch dimau rheoli gan Swyddfa Archwilio Cymru yn eu hadroddiad o fis Chwefror 2014, ‘Tâl uwch reolwyr yn y sector cyhoeddus yng Nghymru’.
I have received some queries in relation to this section. For the avoidance of doubt, the figures in this section are those which have been published by the local authorities themselves in their statements of account for 2013/14. In accordance with the requirements of the Accounts and Audit Regulations (Wales) 2005 and the CIPFA Code of Practice on Local Authority Accounting, local authorities are required to publish details of their senior managers, including job titles and salaries. The same definition of senior management was used by the Wales Audit Office in their February 2014 report, ‘Senior management pay across the Welsh public sector’.