Newsletter Archive

WCVA Trustee news 16 April 2009 / 16 Ebrill 2009

Governance

***Wales Charity Law Conference 2009***
WCVA is pleased to give advance notice of the Wales Charity Law Conference 2009, presented in partnership with Geldards LLP. This year’s conference will be held in Cardiff on 21 May next, and will offer the usual spread of high quality presentations and workshops on a variety of legal topics. It will also place some focus on the recessionary environment, looking at relevant legal issues and strategies to manage them.

The full programme and booking form can be downloaded from the WCVA website, and will be distributed via Network, by email and hardcopy mailing. For further information please contact: WCVA Events on 029 2043 1724 or eventsadmin@wcva.org.uk

Trustee experiences survey
Charity Trustee Networks, the national organisation for trustees, has launched a questionnaire to combat negative perceptions about becoming a charity trustee. The organisation wants to gather evidence emphasising the positive aspects of trusteeship because it is concerned that negative perceptions are affecting the ability of charities to recruit good trustees.

Accounting and finance

***Hallmarks of a well run charity***
WCVA, in partnership with Watts Gregory LLP accountants and the Charity Commission, will be presenting a half day seminar: Hallmarks of a well run charity – regulatory and accounting essentials, to be held at Baltic House, Cardiff on 30 April. This innovative seminar will review both the governance and financial management issues identified by the Commission‘s Hallmarks publication, essential for the sound running of any charity. Further information can be found on the WCVA website or for a copy of the booking form please contact: WCVA Events on 029 2043 1724 or eventsadmin@wcva.org.uk

Charity accounting thresholds
Trustee news previously reported on the consultation looking into charity accounting threshold. Following on from this, key income threshold changes have been introduced as of the 1 April 2009:

  • Raising the threshold above which charities prepare accruals accounts from £100,000 to £250,000 – around 11,700 in this category will benefit.
  • Raising the threshold above which accounts must undergo external scrutiny from £10,000 to £25,000 – benefiting around 37,000 charities.
  • Increasing in the threshold above which charities submit annual accounts and Trustees Annual Reports to the Charity Commission from £10,000 to £25,000 – this will benefit around 23,000 small charities.

Charity Commission

Charities and the recession
The Charity Commission’s latest, Economic Survey of Charities, illustrates the deepening impact of the recession on charities. The report’s key findings are:

  • ·52% of the charities surveyed say they have been affected by the financial downturn; of these, 58% have experienced a decrease in income;
  • 32% of charities say they have taken steps to combat the effects of the downturn;
  • 64% of charities with an annual income of over £1m are concerned that the downturn is going to affect future work;
  • Just 3% of charities say they have considered collaborating with another charity and 3% have considered merging.

Risk based regulation
The Charity Commission has launched its, Consultation on a Risk and Proportionality Framework for the Commission’s services to charities. In July 2008, the Commission published a Risk and Proportionality Framework for the Commission’s compliance work. That framework sets out how it handles work where charities or their beneficiaries are at serious risk of damage or abuse. In this consultation, the Commission is outlining its approach to risk-based regulation when it provides services to charities, including advice and support, giving legal consents and registering charities. The consultation closes on 23 June 2009.

Trustee reporting
The Charity Commission has published further online examples of trustees’ annual reports. The example reports are fictional and cover three different categories of charity:

  • Parochial Church Councils
  • Fee-charging schools
  • Grant-giving trusts

The fictional examples show how reporting on public benefit sits within the existing structure of trustees’ annual reports and illustrate how these reports can be adapted to include public benefit reporting. A plenary session on public benefit will be delivered at the forthcoming WCVA Wales Charity Law Conference 2009 – see above.

Tax and VAT

Supply of agency staff and VAT
The withdrawal of the VAT Staff Hire Concession, which applies to supplies of staff by employment bureaux and was announced in last year's Budget, is effective from 1 April 2009. The HMRC Brief 08/09, sets out the VAT treatment that should be applied from then. The VAT Information Sheet 03/09, contains more detailed guidance.

Compliance and record keeping
HMRC has published a series of updated leaflets on compliance and record-keeping:

Day subsistence allowance
HMRC has introduced an advisory system of benchmark scale rates which employers can use to make daytime subsistence payments to employees who incur allowable business travel expenses free of tax and National Insurance contributions. The new advisory system applies from 6 April 2009. Further information is available in Revenue & Customs Brief 24/09.

Company law

CICs and equity returns
The Regulator of Community Interest Companies has launched a consultation on whether she should raise caps on the returns CICs are allowed to pay their investors.

Under the legislation that launched the new legal structure for social enterprises in 2005, CICs are permitted to pay dividends to private shareholders at a maximum of five percentage points above the Bank of England base lending rate. They are also restricted to distributing a maximum of 35 per cent of their annual surpluses as dividends. The ceiling on performance-related interest – also known as quasi-equity – is four percentage points above the base rate. The consultation closes on 19 June 2009.

Charitable Incorporated Organisation
Trustee news has regularly reported on the progress of the CIO, including the recent consultation. Based on the responses, the Government is to amend its plans for the rules on the CIO in time to introduce the new legal form in April 2010. This will come as a big disappointment to charities and advisors alike, but many problems were identified by the influential Charity Law Association, which said the draft regulations relied too heavily on company law and would be too complicated for small charities.

Ben Harrison, policy manager at the Office of the Third Sector, will be delivering a plenary session on the CIO at at the forthcoming WCVA Wales Charity Law Conference 2009 – see above.

Director’s fiduciary duties and fraud
In Lexi Holdings Plc (in administration) v Luqman and Others [2009] EWCA Civ 117, the Court of Appeal has ruled that, where a director commits fraud, his or her fellow directors are in breach of their own duties to the company in allowing the fraud to happen, and cannot defend themselves on the grounds that the fraudster would have deceived them if they had tried to prevent the fraud. The case reiterates an earlier judgement where it was said that it is in itself a breach of duty by the remaining directors to allow themselves to be dominated or bamboozled by one of their number.

This is a clear message to company directors to not allow themselves to be dominated by fellow directors, particularly where there are concerns about financial management and misappropriation of funds within the organisation.

Miscellaneous

Vetting & barring, and the CRB regime
WCVA CRU would like to draw your attention to the ministerial statement made on 19 March 2009 by Meg Hillier, Parliamentary Under-Secretary of State for Identity, in which a revised date for the duty to register with the Scheme has been announced as 26 July 2010. However, from October 2009, eligibility for Enhanced checks will expand to include more employment and voluntary positions, and Standard CRB checks will no longer be available for those working with children or vulnerable adults.

In the intervening period it is important therefore to remind organisations of the importance of continuing to carry out CRB disclosure checks for staff and volunteers working with vulnerable groups where eligible. However, neither CRB checks nor ISA, when enforceable, are a replacement for the safe recruitment and employment practices that all employers should already follow.

WCVA CRU will continue to highlight major announcements concerning ISA through our website, alongside awareness raising events. Current information can be found at www.isa-gov.org.uk and similarly www.crb.gov.uk for information on the CRB disclosure service. The Vetting and Barring Scheme contact centre has now opened - phone 0300 123 111 Monday to Friday between 8:00 am and 5:30 pm

WCVA CRU would like to draw your attention to the ministerial statement made on 19 March 2009 by Meg Hillier, Parliamentary Under-Secretary of State for Identity, in which a revised date for the duty to register with the Scheme has been announced as 26 July 2010. However, from October 2009, eligibility for Enhanced checks will expand to include more employment and voluntary positions, and Standard CRB checks will no longer be available for those working with children or vulnerable adults.

In the intervening period it is important therefore to remind organisations of the importance of continuing to carry out CRB disclosure checks for staff and volunteers working with vulnerable groups where eligible. However, neither CRB checks nor ISA, when enforceable, are a replacement for the safe recruitment and employment practices that all employers should already follow.

Delivering public services through social enterprise
The Smith Institute has launched a policy pamphlet, Social Enterprise for Public Service: how does the third sector deliver?, containing chapters on the European perspective, role of housing associations, measuring impact, commissioning and more.

Consortium working guide
The Office of the Third Sector has published a summary guide for third sector organisations considering consortium working as a way to get involved in the delivery of public sector contracts. It summarises the advice in, Working in a consortium: A guide for third sector organisations involved in public service delivery, published by the OTS in December 2008.

Music licensing
The UK Intellectual Property Office has published a Summary of Responses to its consultation on music licensing. The consultation document proposed three options:

  • Option 1 will repeal the exemptions, giving right holders exclusive rights over the public playing of sound recordings in all the circumstances which are currently exempt.
  • Option 2 will narrow the scope of the exemptions so that they are only available to small charities. It will also extend the exemptions so that they apply to both the PRS licence and the PPL licence. The exemption from both licences may also be extended to some limited uses of recorded music by NHS trusts.
  • Option 3 will remove the exemptions but right holders will only be able to charge royalties set at a rate which enables a proper balance between the interests of both them and the users. This is referred to as equitable remuneration.
    Unsurprisingly, most of the collecting societies wanted Option 1, arguing that that there was no reason for charities and not-for-profit organisations to be exempt from paying for music licences, given that they are required to pay for other services such as electricity and heating and for the BBC licence fee. On the whole, the charitable sector favoured Option 2 as the ‘least worst’ option. Perhaps surprisingly, however, the Incorporated Society of Musicians (which represents ‘thousands of musicians’) also favoured Option 2 because this would exempt small charitable organisations.

Internet defamation
On 10 March 2009, the European Court of Human Rights found that the Internet publication rule, whereby a new cause of action arises each time the defamatory material is downloaded from the Internet, does not constitute an unjustifiable and disproportionate restriction on the press’s article 10 right to freedom of expression. The Court concluded that the Internet Publication rule was a justified and proportionate restriction on the applicant’s right to freedom of expression.

This ruling should assist those who have been defamed in online articles and blogs. Now that there is no doubt that the Internet publication rule will be enforced by the UK courts, statements are more likely to be withdrawn rapidly or sufficiently qualified by the press in order to avoid being liable for serious damages arising out of archived material which has failed to remove its sting.

Voices for Change Cymru
WCVA has launched the Voices for Change Cymru website, a project supported by the Big Lottery Fund. The project aim is to connect third sector organisations with local and national decision making.

Land registration
The land register, maintained by the Land Registry, covers freehold properties and leases of more than seven years in England and Wales, and charges and other matters affecting them. Land and leases that are not already registered generally do not have to be registered until it is sold, mortgaged, or gifted. But as from 6 April 2009 compulsory registration is triggered when unregistered land held in trust is vested in a new trustee. For trusts and unincorporated associations with unregistered land or leases of more than seven years, registration will be required within two months of a new holding trustee or custodian trustee being appointed. Following this, a Land Registry fee based on the value of the property is payable each time the property is vested in a new trustee.

To avoid having to pay this fee whenever an individual is appointed to hold the land, the organisation may want to appoint an incorporated body to hold the land, or if it is a charity, to vest the land in the Official Custodian for charities. The land will have to be registered when the incorporated body or Official Custodian is appointed, but once this is done there will never, or hardly ever, be a change of trustee.

Employment law and practice

Employment law changes
A useful summary of the various developments in employment law, introduced from 6 April 2009, can be found on the CIPD website.

Particular attention is drawn to the increases in tax and national insurance thresholds, and increases in Statutory sick pay to £79.15 and statutory maternity, paternity and adoption pay to £123.06 per week

A workshop reviewing many of the key changes will be delivered at the forthcoming WCVA Wales Charity Law Conference 2009 – see above.

Extension of right to request flexible working
From 6 April 2009, the (Flexible Working Eligibility, Complaints and Remedies) (Amendment) Regulations 2009, allow employees to request flexible working, "before the day on which the child concerned reaches the age of 17." This is a significant extension of the current law which at present only allows requests to be made for children under the age of 6. The law will remain unchanged in relation to disabled children, which allows employees to request flexible working in order to care for children who are under 18. The new Regulations do not amend the statutory procedure for requesting flexible working so employers should therefore continue to deal with requests as before, by following the statutory procedure – see the ACAS website for further guidance.

Simplifying Health and Safety obligations
Changes to regulations administered by the Health and Safety Executive from 6 April include:

  • A new, easier to read version of the law poster that employers must display (the existing poster and leaflet can be used until 5 April 2014 as long as they are readable and have up-to-date addresses of the enforcing authority and the Employment Medical Advisory Service).
  • Reducing the number of forms that employers must complete.
  • Employers will (no longer http://www.hse.gov.uk/consult/condocs/cd219-notification.htm) have to register the factories, offices and shops in which their employees work with the relevant health and safety authority.

Right to legal representation
The High Court has held that in certain circumstances, an employee has the right to be represented by a lawyer - and not just a workplace colleague or union official - at internal disciplinary hearings.

In R (on the application of G) v The Governors of X School, the Claimant was employed as a music assistant at X School. The School commenced disciplinary procedures against him for breach of trust as a result of him having kissed a 15 year old boy. The Claimant was dismissed. Essentially the European Court of Human Rights found a breach of Article 6 (right to a fair trial) due to the seriousness of the allegations and possible repercussions. Paragraphs 67-69 are the important ones to read. The School has been granted permission to appeal to the Court of Appeal.

Equal pay claims
The Court of Appeal has resolved the vexed question on whether a grievance for an equal pay claim needs to actually identify the comparator, or whether it is sufficient to simply claim 'equal pay'. In Mid Suffolk Mental Health Partnership and NHS Trust v Hurst and Arnold v Sandwell MBC, the Court of Appeal held that it is sufficient for the purposes of s.32 of the Employment Act 2002, for a grievance to state that claim was brought under the 1970 Equal Pay Act. There is no requirement to identify comparators or to specify the limb of the Equal Pay Act on which the Claimants seek to rely.


Newyddion Ymddiriedolwyr

Llywodraethu

*** Cynhadledd Cyfraith Elusennau Cymru 2009 ***
Mae WCVA yn falch o’ch hysbysu ymlaen llaw am Gynhadledd Cyfraith Elusennau Cymru 2009. Caiff ei chyflwyno mewn partneriaeth â Geldards LLP. Cynhelir y gynhadledd eleni yng Nghaerdydd ar 21 Mai, a bydd yn cynnig y dewis arferol o gyflwyniadau a gweithdai o safon uchel ar amrywiol bynciau cyfreithiol. Bydd hefyd yn rhoi rhywfaint o ffocws ar yr amgylchiadau mewn dirwasgiad, gan edrych ar faterion cyfreithiol perthnasol ac ar strategaethau i’w rheoli.

Gellir llwytho’r rhaglen lawn a ffurflen archebu oddi ar wefan WCVA, a chânt eu dosbarthu drwy Rhwydwaith, dros yr e-bost a thrwy bostio copi caled. I gael rhagor o wybodaeth, cysylltwch â: Digwyddiadau WCVA ar 029 2043 1724 neu eventsadmin@wcva.org.uk

Arolwg o brofiadau Ymddiriedolwyr
Mae Rhwydweithiau Ymddiriedolwyr Elusen, y sefydliad cenedlaethol i ymddiriedolwyr, wedi lansio holiadur i frwydro canfyddiadau negyddol am fod yn ymddiriedolwr elusen. Mae’r sefydliad eisiau casglu tystiolaeth yn pwysleisio’r agweddau cadarnhaol ar ymddiriedolaeth gan ei fod yn poeni bod canfyddiadau negyddol yn effeithio ar allu elusennau i recriwtio ymddiriedolwyr da.

Cyfrifyddu a chyllid

***Nodweddion elusen sy’n cael ei rhedeg yn dda***
Bydd WCVA, mewn partneriaeth â chyfrifwyr Watts Gregory LLP a’r Comisiwn Elusennau, yn cynnal seminar hanner diwrnod: Nodweddion elusen sy’n cael ei rhedeg yn dda – hanfodion rheoleiddio a chyfrifo yn Nhŷ Baltig, Caerdydd ar 30 Ebrill. Bydd y seminar arloesol hwn yn adolygu’r materion rheoli sy’n ymwneud â llywodraethu a materion ariannol a nodwyd wrth i’r Comisiwn gyhoeddi’r Nodweddion, sy’n hanfodol ar gyfer rhedeg unrhyw elusen yn gadarn. Mae rhagor o wybodaeth ar gael ar wefan WCVA neu i gael copi o’r ffurflen archebu, cysylltwch â Digwyddiadau WCVA ar 029 2043 1724 neu eventsadmin@wcva.org.uk

Trothwyon cyfrifyddu elusennau
Adroddodd newyddion ymddiriedolwyr yn flaenorol am yr ymgynghoriad sy’n ystyried trothwy cyfrifyddu elusennau. Yn dilyn hyn, mae newidiadau trothwy incwm allweddol wedi’u cyflwyno o 1 Ebrill 2009:

  • Yn codi’r trothwy y mae elusennau’n paratoi cyfrifon croniadol drosto o £100,000 i £250,000 – bydd tua 11,700 yn y categori hwn yn elwa.
  • Yn codi’r trothwy y mae’n rhaid i gyfrifon fod yn destun archwiliad allanol drosto o £10,000 i £25,000 – gan roi budd i ryw 37,000 o elusennau.
  • Yn cynyddu’r trothwy y mae’n rhaid i elusennau gyflwyno cyfrifon blynyddol ac Ymddiriedolwyr Adroddiadau Blynyddol i’r Comisiwn Elusennau drosto o £10,000 i £25,000 – bydd hyn yn rhoi budd i ryw 23,000 o elusennau bach.

Y Comisiwn Elusennau

Elusennau a’r dirwasgiad
Mae Arolwg Economaidd o Elusennau diweddaraf y Comisiwn Elusennau yn darlunio effaith gynyddol y dirwasgiad ar elusennau. Dyma ganfyddiadau allweddol yr adroddiad:

  • mae 52% o’r elusennau a holwyd yn dweud bod y dirywiad ariannol wedi effeithio arnynt; o’r rhain, mae incwm 58% wedi gostwng;
  • dywed 32% o elusennau eu bod wedi cymryd camau i frwydro effeithiau’r dirywiad;
  • mae 64% o elusennau sydd ag incwm blynyddol dros £1m yn poeni bod y dirywiad am effeithio ar waith yn y dyfodol;
  • dim ond 3% o elusennau sy’n dweud eu bod wedi ystyried cydweithio ag elusen arall ac mae 3% wedi ystyried uno.

Rheoleiddio seiliedig ar risg
Mae’r Comisiwn Elusennau wedi lansio ei Ymgynghoriad ar Fframwaith Risg a Chymesuredd ar gyfer gwasanaethau’r Comisiwn i elusennau. Ym mis Gorffennaf 2008, cyhoeddodd y Comisiwn Fframwaith Risg a Chymesuredd ar gyfer gwaith cydymffurfio’r Comisiwn. M ae’r fframwaith hwnnw’n nodi sut mae’n ymdrin â gwaith lle bo elusennau neu eu buddiolwyr mewn perygl difrifol o niwed neu gamdriniaeth. Yn yr ymgynghoriad hwn, mae’r Comisiwn yn amlinellu ei ymagwedd at reoleiddio seiliedig ar risg pan fo’n darparu gwasanaethau i elusennau, gan gynnwys cyngor a chymorth, rhoi cydsyniadau cyfreithiol a chofrestru elusennau. Mae’r ymgynghoriad yn cau ar 23 Mehefin 2009.

Adroddiadau Ymddiriedolwyr
Mae’r Comisiwn Elusennau wedi cyhoeddi enghreifftiau pellach ar-lein o adroddiadau blynyddol ymddiriedolwyr. Mae’r adroddiadau enghreifftiol yn ffuglennol ac yn ymdrin â thri gwahanol gategori o elusen:

  • Cynghorau Plwyf Eglwysig
  • Ysgolion sy’n codi ffioedd
  • Ymddiriedolaethau sy’n rhoi grantiau

Dengys yr enghreifftiau ffuglennol ymhle mae adrodd am fudd cyhoeddus yn sefyll yn strwythur presennol adroddiadau blynyddol ymddiriedolwyr ac maent yn dangos sut y gellir addasu’r adroddiadau hyn i gynnwys adrodd am fudd cyhoeddus. Cyflwynir sesiwn lawn ar fudd cyhoeddus yng Nghynhadledd Cyfraith Elusennau Cymru WCVA 2009 sydd ar ddod – gweler uchod.

Treth a Threth ar Werth

Cyflenwi staff asiantaeth a TAW
Tynnwyd y Consesiwn Cyflogi Staff TAW yn ôl, sy’n berthnasol i gyflenwadau staff gan ganolfannau cyflogaeth ac a gyhoeddwyd yng Nghyllideb y llynedd, yn effeithiol o 1 Ebrill 2009. Mae Brîff Cyllid a Thollau Ei Mawrhydi 08/09 yn nodi’r driniaeth TAW y dylid ei chymhwyso o’r man hwnnw. Mae Taflen Wybodaeth TAW 03/09 yn cynnwys cyfarwyddyd manylach.

Cydymffurfio a chadw cofnodion
Mae Cyllid a Thollau EM wedi cyhoeddi cyfres o daflenni wedi’u diweddaru am gydymffurfio a chadw cofnodion:

Lwfans cynhaliaeth dydd
Mae Cyllid a Thollau EM wedi cyflwyno system gynghori o gyfraddau graddfa feincnod y gall cyflogwyr eu defnyddio i wneud taliadau cynhaliaeth yn ystod y dydd i gyflogeion sy’n mynd i gostau teithio busnes y gellir eu caniatáu yn rhydd o dreth a chyfraniadau Yswiriant Gwladol. Mae’r system gynghori newydd yn berthnasol o 6 Ebrill 2009. Mae gwybodaeth bellach ar gael ym Mrîff Cyllid a Thollau EM 24/09.

Cyfraith cwmnïau


Cwmnïau Buddiannau Cymunedol ac adenillion ecwiti
Mae Rheolydd Cwmnïau Buddiannau Cymunedol wedi lansio ymgynghoriad sy’n holi a ddylai godi terfynau ar yr adenillion y caniateir i Gwmnïau Buddiannau Cymunedol eu talu i’w buddsoddwyr.

O dan y ddeddfwriaeth a lansiodd y strwythur cyfreithiol newydd ar gyfer mentrau cymdeithasol yn 2005, caniateir i Gwmnïau Buddiannau Cymunedol dalu difidendau i gyfranddalwyr preifat ar bum pwynt canran ar y mwyaf uwchlaw cyfradd fenthyg sylfaenol Banc Lloegr. Maent hefyd wedi’u cyfyngu i ddosbarthu 35 y cant ar y mwyaf o’u gwargedion blynyddol yn ddifidendau. Mae’r terfyn ar log cysylltiedig â pherfformiad – a elwir hefyd yn lled-ecwiti - yn bedwar pwynt canran uwchlaw’r gyfradd sylfaenol. Mae’r ymgynghoriad yn cau ar 19 Mehefin 2009.

Sefydliad Corfforedig Elusennol
Mae Newyddion Ymddiriedolwyr wedi adrodd yn rheolaidd am gynnydd y SCE, gan gynnwys yr ymgynghoriad diweddar. Yn seiliedig ar yr ymatebion, mae’r Llywodraeth am ddiwygio ei chynlluniau ar gyfer y rheolau ar y SCE mewn pryd i gyflwyno’r ffurf gyfreithiol newydd ym mis Ebrill 2010. Bydd hyn yn siom mawr i elusennau a chynghorwyr fel ei gilydd, ond nodwyd llawer o broblemau gan y Gymdeithas Cyfraith Elusennau ddylanwadol, a ddywedodd fod y rheoliadau drafft yn dibynnu gormod ar gyfraith cwmnïau ac y byddent yn rhy gymhleth i elusennau bach.

Bydd Ben Harrison, rheolwr polisi yn Swyddfa’r Trydydd Sector, yn cyflwyno sesiwn lawn ar y SCE yng Nghynhadledd Cyfraith Elusennau Cymru WCVA 2009 sydd ar ddod – gweler uchod.

Dyletswyddau ymddiriedol y Cyfarwyddwr a thwyll
Yn Lexi Holdings Plc (in administration) v Luqman and Others [2009] EWCA Civ 117, mae’r Llys Apêl wedi llywodraethu, os yw cyfarwyddwr yn cyflawni twyll, fod ei gyd-gyfarwyddwyr yn torri eu dyletswyddau eu hunain i’r cwmni wrth ganiatáu i’r twyll ddigwydd, ac ni allant amddiffyn eu hunain ar y sail y byddai’r twyllwr wedi’u twyllo petaent wedi ceisio atal y twyll. Mae’r achos yn ailadrodd dyfarniad cynharach lle dywedwyd fod gweddill y cyfarwyddwyr yn torri dyletswydd eu hunain i ganiatau i’w hunain gael eu rheoli neu dwyllo gan un o’u plith.

Dyma neges glir i gyfarwyddwyr cwmni beidio â chaniatáu i’w hunain gael eu rheoli gan gyd-gyfarwyddwyr, yn arbennig lle bo pryderon am reoli ariannol a chamddefnyddio cyllid yn y sefydliad

Amrywiol

Fetio a Gwahardd, a threfn y Swyddfa Cofnodion Troseddol
Hoffem dynnu eich sylw at y datganiad gweinidogol a wnaethpwyd ar 19 Mawrth 2009 gan Meg Hillier, yr Is-Ysgrifennydd Seneddol dros Hunaniaeth, lle cyhoeddwyd mai’r dyddiad diwygiedig ar gyfer y ddyletswydd i gofrestru â’r Cynllun yw 26 Gorffennaf 2010. Fodd bynnag, o fis Hydref 2009 ymlaen, bydd y meini prawf ar gyfer archwiliadau Manwl yn ymestyn i gynnwys mwy o swyddi cyflogedig a gwirfoddol ac ni fydd archwiliadau safonol y Swyddfa Cofnodion Troseddol bellach yn berthnasol i’r rheini sy’n gweithio gyda phlant neu oedolion agored i niwed.

Yn y cyfamser, mae’n bwysig felly atgoffa mudiadau pa mor bwysig yw parhau i gynnal archwiliadau datgelu’r Swyddfa Cofnodion Troseddol ar gyfer staff a gwirfoddolwyr sy’n gweithio gyda grwpiau agored i niwed, lle bydd hynny’n berthnasol. Er hynny, ni ddylai archwiliadau’r Swyddfa Cofnodion Troseddol na chynllun yr Awdurdod Diogelu Annibynnol, pan fydd ar waith, ddisodli’r arferion recriwtio a chyflogi diogel y dylai pob cyflogwr fod yn eu dilyn eisoes.

Bydd Uned Cofnodion Troseddol WCVA yn parhau i dynnu sylw at y prif gyhoeddiadau yng nghyswllt yr Awdurdod Diogelu Annibynnol ar ein gwefan, www.wcva-cru.org.uk, a drwy gynnal digwyddiadau i godi ymwybyddiaeth. Mae gwybodaeth gyfredol ar gael yn www.isa-gov.org.uk ac mae gwybodaeth am wasanaeth datgelu’r Swyddfa Cofnodion Troseddol ar gael yn www.crb.gov.uk. Mae canolfan gyswllt y Cynllun Archwilio a Gwahardd nawr yn agored - ffoniwch 0300 123 111 o Ddydd Llun i Ddydd Gwener rhwng 8:00 y.b. a 5:30 y.p.

Darparu gwasanaethau cyhoeddus drwy fenter gymdeithasol
Mae Smith Institute wedi lansio pamffled polisi, Social Enterprise for Public Service: how does the third sector deliver?, sy’n cynnwys penodau ar y safbwynt Ewropeaidd, rôl cymdeithasau tai, mesur effaith, comisiynu a mwy.

Canllaw i waith Consortiwm
Mae Swyddfa’r Trydydd Sector wedi cyhoeddi canllaw cryno i sefydliadau trydydd sector sy’n ystyried gwaith consortiwm yn ffordd o gyflawni contractau sector cyhoeddus. Mae’n crynhoi’r cyngor yn Working in a consortium: A guide for third sector organisations involved in public service delivery, a gyhoeddwyd gan y Swyddfa ym mis Rhagfyr 2008.

Trwyddedu cerddoriaeth
Mae Swyddfa Eiddo Deallusol y DU wedi cyhoeddi Crynodeb o Ymatebion i’w ymgynghoriad am drwyddedu cerddoriaeth. Roedd y ddogfen ymgynghori’n cynnig tri opsiwn:

  • Bydd Opsiwn 1 yn diddymu’r eithriadau, gan roi hawliau neilltuedig i ddeiliaid hawl dros chwarae’n gyhoeddus recordiadau sain yn yr holl amgylchiadau sy’n eithriedig ar hyn o bryd.
  • Bydd Opsiwn 2 yn lleihau cwmpas yr eithriadau fel nad eu bod ar gael i elusennau bach yn unig. Bydd hefyd yn estyn yr eithriadau fel eu bod yn berthnasol i’r drwydded PRS a’r drwydded PPL. Ceir hefyd estyn eithriad y ddwy drwydded i rai defnyddiau cyfyngedig o gerddoriaeth wedi’i recordio gan ymddiriedolaethau GIG.
  • Bydd Opsiwn 3 yn tynnu’r eithriadau ond bydd deiliaid hawl ddim ond yn gallu codi breindaliadau a osodir ar gyfradd sy’n galluogi cydbwysedd priodol rhwng eu buddiannau hwy a buddiannau’r defnyddwyr. Cyfeirir at hyn fel tâl cyfiawn.

Nid oedd yn syndod fod y rhan fwyaf o’r cymdeithasau casglu eisiau Opsiwn 1, gan ddadlau nad oedd unrhyw reswm i elusennau a sefydliadau dielw fod yn eithriedig o dalu am drwyddedau cerddoriaeth, o ystyried bod gofyn iddynt dalu am wasanaethau eraill fel trydan a gwres ac am ffi drwydded y BBC. Ar y cyfan, roedd y sector elusennol yn ffafrio Opsiwn 2 fel yr opsiwn ‘lleiaf gwaethaf’. Fodd bynnag, mae’n syndod efallai fod Cymdeithas Gorfforedig y Cerddorion (sy’n cynrychioli ‘miloedd o gerddorion’) hefyd yn ffafrio Opsiwn 2 gan fyddai hwn yn eithrio sefydliadau elusennol bach.

Difenwad ar y Rhyngrwyd
Ar 10 Mawrth 2009, canfu Llys Hawliau Dynol Ewrop nad yw’r rheol Cyhoeddi ar y Rhyngrwyd, trwy’r hon y bydd achos gweithredu newydd yn codi bob tro y caiff deunydd difenwol ei lwytho i lawr o’r Rhyngrwyd, yn golygu cyfyngiad anghyfiawnadwy ac anghymesur ar hawl erthygl 10 y wasg i ryddid mynegiant. Daeth y Llys i’r casgliad fod y rheol Cyhoeddi ar y Rhyngrwyd yn gyfyngiad cyfiawn a chymesur ar hawl yr ymgeisydd i ryddid mynegiant.

Dylai’r dyfarniad hwn gynorthwyo’r rheini sydd wedi’u difenwi mewn erthyglau a blogiau ar-lein. Gan nad oes unrhyw amheuaeth bellach y bydd y rheol Cyhoeddi ar y Rhyngrwyd yn cael ei gorfodi gan lysoedd y DU, mae datganiadau’n fwy tebygol o gael eu tynnu’n ôl yn gyflym neu eu hamodi’n ddigonol gan y wasg er mwyn osgoi bod yn atebol am iawndal difrifol yn codi o ddeunydd archif nad yw wedi llwyddo i gael gwared ar ei frath.

Lleisiau dros Newid Cymru
Mae WCVA wedi lansio gwefan Lleisiau dros Newid Cymru, prosiect a gefnogir gan y Gronfa Loteri Fawr. Nod y prosiect yw cysylltu sefydliadau trydydd sector â’r broses o wneud penderfyniadau lleol a chenedlaethol.

Cofrestru tir
Mae’r gofrestr tir, a gynhelir gan y Gofrestrfa Tir, yn ymdrin ag eiddo rhydd-ddaliadol a phrydlesi o fwy na saith blynedd yng Nghymru a Lloegr, a thaliadau a materion eraill sy’n effeithio arnynt. Yn gyffredinol, os nad yw tir a phrydlesi wedi’u cofrestru eisoes, nid yw’n rhaid eu cofrestru nes iddynt gael eu gwerthu, eu morgeisio neu eu rhoi. Ond o 6 Ebrill 2009 ymlaen mae cofrestru gorfodol yn cael ei ysgogi pan fydd meddiant ar dir anghofrestredig sy’n cael ei ddal mewn ymddiriedolaeth yn cael ei roi i ymddiriedolwr newydd. Ar gyfer ymddiriedolaethau a chymdeithasau anghorfforedig a chanddynt dir neu brydlesi anghofrestredig o fwy na saith blynedd, bydd angen cofrestru ymhen deufis o benodi ymddiriedolwr daliannol neu ymddiriedolwr ceidwad newydd. Wedi hyn, mae ffi Cofrestrfa Tir yn seiliedig ar werth yr eiddo yn daladwy bob tro y caiff yr eiddo ei roi i ymddiriedolwr newydd.

I osgoi gorfod talu’r ffi hon pryd bynnag y penodir unigolyn i ddal y tir, efallai bydd y sefydliad eisiau penodi corff corfforedig i ddal y tir, neu os yw’n elusen, cyflwyno’r tir i’r Ceidwad Swyddogol ar gyfer elusennau. Bydd yn rhaid i’r tir gael ei gofrestru pan benodir y corff corfforedig neu Geidwad Swyddogol, ond ar ôl gwneud hyn ni fydd byth, neu braidd byth, angen newid ymddirieodlwr.

Cyfraith ac arferion cyflogaeth

Newidiadau cyfraith cyflogaeth
Mae crynodeb defnyddiol o’r datblygiadau amrywiol mewn cyfraith cyflogaeth, a gyflwynwyd o 6 Ebrill 2009, i’w weld ar wefan CIPD.

Tynnir sylw arbennig i’r cynnydd mewn trothwyon treth ac yswiriant gwladol, a chynnydd mewn Tâl Salwch Statudol i £79.15 a thâl mamolaeth, tadolaeth a mabwysiadu statudol i £123.06 yr wythnos.

Bydd gweithdy sy’n adolygu llawer o’r newidiadau allweddol yn cael ei gyflwyno yng Nghynhadledd Cyfraith Elusennau Cymru WCVA sydd ar ddod – gweler uchod.

Estyn hawl i ofyn am weithio hyblyg
O 6 Ebrill 2009, mae Rheoliadau Gweithio Hyblyg Cymhwyster, Cwynion a Chamau Unioni Diwygiad 2009 yn galluogi cyflogeion i ofyn am weithio hyblyg "cyn y dydd y daw’r plentyn dan sylw yn 17 oed." Dyma estyniad sylweddol o’r gyfraith gyfredol sydd ar hyn o bryd yn caniatáu i geisiadau gael eu gwneud ar gyfer plant o dan 6 oed yn unig. Bydd y gyfraith yn parhau’r un fath mewn perthynas â phlant anabl, sy’n caniatáu i gyflogeion ofyn am weithio hyblyg er mwyn gofalu am blant o dan 18. Nid yw’r Rheoliadau newydd yn diwygio’r weithdrefn statudol ar gyfer gofyn am weithio hyblyg felly dylai cyflogwyr barhau felly i ymdrin â cheisiadau fel ag o’r blaen, drwy ddilyn y drefn statudol - gweler gwefan ACAS am gyfarwyddyd pellach.

Symleiddio rhwymedigaethau Iechyd a Diogelwch
Ymhlith newidiadau i reoliadau a weinyddwyd gan yr Awdurdod Gweithredol Iechyd a Diogelwch o 6 Ebrill mae:

  • Fersiwn newydd, haws ei darllen o’r poster cyfraith y mae’n rhaid i gyflogwyr ei arddangos (gellir defnyddio’r poster a’r daflen bresennol hyd 5 Ebrill 2014 cyhyd â’u bod yn ddarllenadwy ac yn cynnwys cyfeiriadau diweddaraf yr awdurdod gorfodi a’r Gwasanaeth Cynghori Meddygol Cyflogaeth).
  • Lleihau nifer y ffurflenni mae’n rhaid i gyflogwyr eu llenwi.
  • Ni fydd yn rhaid i gyflogwyr gofrestru mwyach y ffatrïoedd, swyddfeydd a siopau lle bo’u cyflogeion yn gweithio gyda’r awdurdod iechyd a diogelwch priodol.

Hawl i gynrychiolaeth gyfreithiol
Mae’r Uchel Lys wedi cynnal bod gan gyflogeion hawl, mewn rhai amgylchiadau, i gael eu cynrychioli gan gyfreithiwr – nid dim ond cydweithiwr o’r gweithle neu swyddog undeb – mewn gwrandawiadau disgyblu mewnol. Yn R (on the application of G) v The Governors of X School, cyflogwyd yr Hawlydd fel cynorthwyydd cerddoriaeth yn Ysgol X. Dechreuodd yr Ysgol gamau disgyblu yn ei erbyn am dorri ymddiriedaeth gan ei fod wedi cusanu bachgen 15 oed. Diswyddwyd yr Hawlydd. I bob pwrpas, canfu Llys Hawliau Dynol Ewrop achos o dorri Erthygl 6 (hawl i brawf teg) oherwydd difrifoldeb yr honiadau ac ôl-effeithiau posibl. Paragraffau 67-69 yw’r rhai pwysig i’w darllen. Rhoddwyd caniatâd i’r Ysgol apelio at y Llys Apêl.

Hawliadau cyflog cyfartal
Mae’r Llys Apêl wedi datrys y cwestiwn dyrys sy’n holi a oes angen i gwyn ar gyfer hawliad cyflog cyfartal enwi’r cymharydd mewn gwirionedd, neu a yw’n ddigonol hawlio ‘cyflog cyfartal’ yn syml. Yn Mid Suffolk Mental Health Partnership and NHS Trust v Hurst and Arnold v Sandwell MBC, cynhaliodd y Llys Apêl ei bod yn ddigon at ddibenion a.32 o Ddeddf Cyflogaeth 2002 i gwyn nodi y cyflwynwyd yr hawliad o dan Ddeddf Cyflog Cyfartal 1970. Nid oes unrhyw ofyniad i enwi cymaryddion na nodi ar ba ran o’r Ddeddf Cyflog Cyfartal mae’r Hawlyddion yn ceisio dibynnu.