WCVA Trustee news 16 April 2008 / 16 Ebrill 2008

Wales Charity Law Conference 2008
The WCVA Wales Charity Law Conference 2008 will be held on 13 May at the Angel Hotel in Cardiff. This year’s programme introduces a number of changes including more workshop choices, and a Panel discussion where delegates can submit written questions in advance or raise them directly from the floor.

Andrew Hind, Chief Executive of the Charity Commission will be presenting a Keynote speech on public benefit, and the day also includes sessions on: Campaigning and political activities; Letting and hiring premises; The Charities and Companies Acts; Websites and the law; an Employment update, and much more. The full programme and brochure is available on the WCVA website, or you can contact the WCVA Helpdesk on 0800 2888 329, email help@wcva.org.uk.

Be informed! Fund
Are you a third sector organisation operating in Wales and committed to working towards financial sustainability? If so, you could receive funding to visit other organisations with first hand experience of developing a sustainable funding approach. Find out more by contacting WCVA’s Helpdesk on 0800 2888 329, email help@wcva.org.uk or visit www.sustainablefundingcymru.org.uk

Charities Act 2006 implementation
Trustee news has regularly reported on the implementation of the Charities Act 2006. The third commencement order came into force on 18 March 2008 and introduced:

• The Charity Tribunal
• A new power enabling the remuneration of trustees for providing (non-trustee) services to their charity if certain criteria are met
• Charity Commission power to remove trustees or employees from charity membership
• Charity Commission powers to give directions to protect a charity or require its property to be used in a certain way
• Fewer situations where Charity Commission consent is required for a charitable company to amend its memorandum and articles
• Easier rules for unincorporated charities with annual income under £10,000 to amend their objects
• Power for some unincorporated charities with annual income under £10,000 to transfer all property to another charity or charities
• Power for unincorporated charities to spend capital (permanent endowment) in some situations
• Modernised rules for cy pres schemes.
  

The fourth commencement order came into force on 1 April and introduced:

• New statutory definition of ‘charity’ based on the list of headings of charitable purposes in the Charities Act 2006 and the public benefit requirement
• Removal of the presumption of public benefit for charities established for the advancement of education, the relief of poverty, or the advancement of religion
• A requirement for charity trustees to have regard to the Charity Commission’s guidance on public benefit when exercising powers or duties to which the guidance is relevant
• Provisions of the 2006 Act relating to the preparation and scrutiny of charity group accounts and clarifying the whistle-blowing duties of auditors or independent examiners.

Full implementation information can be found on the Cabinet Office website.

Conflict of interest
The Charity Commission and the Department for Culture Media and Sport (DCMS) have jointly prepared new conflicts of interest guidance for arts charities. The guidance, Charitable Museums and Galleries: A guide to conflicts of interest policies, trustee benefits and transactions between trustees and charities, is intended particularly for trustees of charitable museums, galleries and libraries, including those sponsored by DCMS. It sets out how trustees of such charities should identify and manage conflicts of interest and examines the different issues that might arise, including conflicts of loyalty and direct or indirect financial gain or benefit to a trustee.

Charity auditors
Charity auditors are under a statutory duty to report any matters of "material significance" to the Charity Commission (and OSCR in Scotland). The Commission and OSCR have produced new guidance on this duty which will be of interests to trustees and auditors alike.

Late filing of charity accounts
The Charity Commission is introducing new measures to ensure that charities that no longer operate are removed from the Register of Charities. Charities that fail to provide evidence that they are still operating will, after a series of warnings, be removed from the Register. In the last year, 25% of charities on the register filed their accounts and returns late, i.e. more than ten months after their financial year end. 9,000 charities with a previous known income of more than £10,000 have not sent an annual return or accounts for the last financial year, 1,200 of which have not sent an annual return or accounts for more than six years. Charities can access Help with preparing charity accounts and report and other guidance on filing on the Charity Commission website.

Trustees and ICT
The ICT Hub has published a new case study on trustees using modern communication channels to work together remotely to support the organisation and its project. The Hub also offers a number of useful ICT related governance articles, and reports such as, An ICT survival guide for trustees.

ICT and public services
The ICT Hub and NCVO have also published a fourth in the series of ICT Foresight reports, How ICT is shaping the future design and delivery of public services, examining how the advancement of new technology is putting pressure on voluntary and community organisations to adapt from their traditional ways of delivering services. It argues that as a result of new technology, voluntary organisations will need to give greater consideration to issues such as data protection and privacy laws to ensure that people using their services are safeguarded. It also argues that charities delivering public services will need to have a better understanding of the opportunities and benefits, such as the chance to engage with new audiences and make cost savings, presented by ICT to meet their users’ expectations. The report should appear on the NCVO or ICT Hub websites shortly.

CIC model documents
Social Firms UK has published a model memorandum and articles for setting up a Share Community Interest Company (CIC). This is for use by social firms, which employ people disadvantaged in the labour market, and other types of social enterprise, and has guidance notes explaining the potential of this legal structure.

It should be noted that the CIC Regulator also provides a number if different models, and Co-operatives UK has also produced a model incorporating the values and principles of co-operation.

Executing company documents
On 6 April 2008, s44 of the Companies Act 2006 came into force and introduced a new method of executing documents. It allows a company to validly execute a deed or document with only one director signing on behalf of the company in the presence of a witness who attests the signature. Accordingly, after the 6 April 2008 the following methods of execution may be used by a company (depending on what is allowed in its Articles):

1. The document is executed by the company affixing its common seal. Unless stated otherwise in the Articles of the company the seal will need to be affixed in the presence of two directors or one director and the secretary
2. The document is executed on behalf of the company by either two directors or one director and the company secretary
3. The document is executed on behalf of the company by one director.

Additionally, private companies may choose not to have a company secretary after 6 April 2008 provided that they are not required to do so by it’s Articles (s270 of the 2006 Act).

Fundraising standards
The UK Workforce Hub and The Institute of Fundraising have collaborated to revise and improve the Fundraising National Occupational Standards 2008 (NOS). The standards are for fundraisers, those who fundraise as part of their work and those that manage fundraising, whether it is in a voluntary or paid capacity. Fundraisers will be able to apply the standards that are specific to their role, as the new NOS include units on grant fundraising, corporate fundraising, major gifts and direct marketing. This makes the NOS less generic and more task specific than the first version, written in 2003. Voluntary and community organisations across the UK will be able to embed these NOS into recruitment, selection, training and development practice in order to improve the skills of fundraisers.

Gift Aid
Small public benefit organisations that do not have charitable status can claim Gift Aid, according to guidance from the Office of the Third Sector. Gift Aid: Umbrella Charities factsheet sets out how to operate such a scheme, which permits donations to small local community and voluntary groups with charitable purposes such as community associations and playgroups to be funneled through umbrella charities that have the power to make grants to them. The Government supports this scheme, which helps Gift Aid to reach local charitable fundraising activities. More general Gift aid guidance can be accessed through the Gift Aid Gateway.

Gift Aid
HM Revenue and Customs has produced a FAQ’s web page on Gift Aid transitional relief. There is also a new Gift Aid information section on the DirectGov web site, which brings together useful links for charities as well as material for taxpayers.

HMRC rates and allowances
From 6 April 2008 the:

• basic personal allowance is £5,435
• 10% starting rate for tax is abolished
• basic tax rate is changed from 22% to 20% for earnings from £0 to £36,000 higher rate remains 40% for earnings above £36,000
• starting point for national insurance contributions (the primary threshold) is increased from £100 to £105 per week
• upper earnings limit for employee's NIC rises from £670 to £770 per week
• employee's NICs remain 11% between the primary threshold and upper earnings limit and an additional 1% on earnings above the upper earnings limit
• employer's NICs remain 12.8%
• ower earnings limit (the lowest level of earnings that can count towards entitlement to contributory benefits such as statutory sick pay, maternity, paternity and adoption pay and statutory redundancy pay) is increased from £87 to £90 per week.

Full detail can be found in the current HMRC (Rates and Allowances guidance ).

Risk assessment
The HSE has published a very useful Example risk assessment for a village hall, which will also be of use to many community buildings, and even small businesses.

Health and safety
The Institute of Directors and the HSE have published, Leading health and safety at work, which is designed to set out an agenda for the effective leadership of health and safety. For use by all directors, governors, trustees, officers and their equivalents in the private, public and third sectors, it applies to organisations of all sizes.

Flood preparation
The Environment Agency has published on its website a new Flood preparation guide for business . Valuable guidance is also offered on developing an individualised flood plan for a business, and explains how to be better prepared in the event of a flood situation.

Trustee delegation
The Institute of Chartered Secretaries and Administrators (ICSA) has published Matters Reserved for the Board of Trustees , a new guidance note for charities with established boards of trustees who delegate specific functions. It aims to aid trustees and charity secretaries to draw up a list of such matters which should be reserved to the Board or can be delegated. It provides a specimen schedule which can be adapted to the charity’s requirements, and also sets out best practice guidelines on how charities should deal with urgent and non urgent matters reserved for the board. It should be noted ICSA produces a wide body of charity specific governance guidance, including various role descriptions, merger guidance etc

Finance guidance
A range of new content has been added to the Finance Hub website, for funding advisors, voluntary groups and social enterprises. The site has Expert Guides covering areas such as taxation, VAT, the accounting treatment of grants versus contracts, and more.

Tendering guidance
ACEVO has updated four recently published briefings using feedback from regional seminars: Give your tender a winning chance, Putting impact at the heart of the tendering process, Effective negotiating to secure better outcomes and VAT made simple when working in partnership.

Volunteer expenses
the Employment Bill has now been amended in the House of Lords to allow voluntary workers to claim a wider range of expenses without triggering eligibility for the national minimum wage. Under current legislation voluntary workers are only entitled to claim back expenses incurred while performing their duties. The amendment makes it clear that voluntary workers are entitled to claim reimbursement for expenses such as the cost of travel to and from work and childcare or carer expenses. The amendment inserts a new subsection (1A) into section 44 (voluntary workers) of the National Minimum Wage Act 1998, as follows:

1. For the purposes of subsection (1)(a) above, expenses which—
   a are incurred in order to enable the worker to perform his duties,
   b are reasonably so incurred, and
   c are not accommodation expenses, are to be regarded as actually incurred in the performance of his duties.

ACAS conciliation
ACAS has announced an important change to its policy on conciliation. Until October 2004, ACAS had a duty to offer conciliation in nearly all tribunal claims, but in October 2004 the Employment Act 2002 introduced fixed conciliation periods; this limited ACAS's duty to conciliate to a fixed, limited period. ACAS has now announced that, in the light of the government's intention to abolish fixed periods of conciliation, it will now exercise its power to conciliate in all cases irrespective of whether the fixed period for conciliation has expired.

Managing sickness absence
The Spring 2008 edition of leading charity lawyers, Bates Wells and Braithwaite’s Employment Law Update contains useful articles on a number of employment areas. Of particular interests is an excellent article on Managing Sickness Absence.

Immigrant workers
Trustee news has previously reported in the new rules for employing immigrant workers. Tier 2 of the New Points Based System which will replace the existing work permit system has now started. And as from later this year, possibly 1 October, any organisation wishing to take on an individual on a work permit, or apply for an extension for an individual to their existing work permit, must be licensed as a Sponsor. The application process involves an online application and then the submission of specified documentation within 10 working days of the application date. Most applicants will then receive a visit from an officer of the Border and Immigration Agency as part of the evaluation procedure.

Definition of 'Redundant'
The EAT, in Martland v Cooperative Insurance Society, has considered whether a dismissal, when the workforce is immediately offered re-engagement on new terms and conditions of employment, amounts to a 'redundancy' dismissal (entitling the workforce to redundancy payments). The tribunal found that such dismissals were not redundancy dismissals, but were dismissals for some other substantial reason.

The employees appealed, arguing that they had been dismissed because there was a reduction in the need for employees to do 'work of a particular kind', i.e. work under those terms and conditions. The EAT upheld the ET's decision, holding that 'work of a particular kind' referred to the generic type of job - in this case, insurance salesmen. The tribunal was entitled to find that the job was still essentially the same, despite the substantial changes to the terms and conditions of employment.

Newyddion Ymddiriedolwyr

Cynhadledd Cyfraith Elusennau Cymru 2008
Caiff Cynhadledd Cyfraith Elusennau Cymru 2008 ei chynnal ar 13 Mai yng Ngwesty’r Angel yng Nghaerdydd. Mae rhaglen eleni’n cyflwyno nifer o newidiadau gan gynnwys rhagor o ddewisiadau gweithdy, a thrafodaeth Panel lle gall cynadleddwyr gyflwyno cwestiynau ysgrifenedig ymlaen llaw neu eu codi’n uniongyrchol o’r llawr. Bydd Andrew Hind, Prif Weithredwr y Comisiwn Elusennau’n cyflwyno’r Prif Araith ar fudd cyhoeddus ac mae’r diwrnod hefyd yn cynnwys sesiwn ar: Ymgyrchu a gweithgareddau gwleidyddol; Gosod a llogi eiddo; Y Ddeddf Elusennau a Chwmnïau; Gwefannau a’r gyfraith; Y wybodaeth ddiweddaraf am gyflogaeth, a llawer mwy. Mae’r rhaglen lawn a llyfryn ar gael ar wefan WCVA, neu gallwch gysylltu â desg Gymorth WCVA ar 0800 2888 329, e-bost help@wcva.org.uk.

Y Gronfa Dewch Draw am Help Llaw!
Ydych chi’n fudiad trydydd sector sy’n gweithredu yng Nghymru ac wedi ymrwymo i weithio tuag at gynaliadwyedd ariannol? Os felly, gallech gael cyllid i ymweld â mudiadau eraill sydd â phrofiad uniongyrchol o ddatblygu ffordd gynaliadwy o gyllido. Mae rhagor o wybodaeth ar gael drwy gysylltu â Lein Gymorth WCVA ar 0800 2888 329, e-bost help@wcva.org.uk neu ymweld â www.sustainablefundingcymru.org.uk

Gweithredu Deddf Elusennau 2006
Mae Newyddion Ymddiriedolwyr wedi dod â newyddion rheolaidd i chi ar weithredu Deddf Elusennau 2006. Daeth y trydydd gorchymyn cychwyn i rym ar 18 Mawrth 2008 ac roedd yn cyflwyno:

• Y Tribiwnlys Elusennau
• Pŵer newydd i alluogi digolledu ymddiriedolwyr am ddarparu gwasanaethau (rhai nad ydynt yn rhan o ddyletswydd ymddiriedolwyr) i’w helusen os ydynt yn ateb meini prawf penodol
• Pŵer y Comisiwn Elusennau i gael gwared ar ymddiriedolwyr neu gyflogeion fel aelodau elusen
• Pwerau i’r Comisiwn Elusennau i roi cyfarwyddiadau i amddiffyn elusen neu ei gwneud yn ofynnol i’w heiddo gael ei ddefnyddio mewn ffordd benodol
• Llai o sefyllfaoedd lle mae angen cydsyniad y Comisiwn Elusennau i ganiatáu cwmni elusennol i newid ei femorandwm a’i erthyglau
• Rheolau symlach i elusennau anghorfforedig gydag incwm blynyddol o dan £10,000 i newid eu hamcanion
• Pŵer i alluogi rhai elusennau anghorfforedig gydag incwm blynyddol o dan £10,000 i drosglwyddo eu holl eiddo i elusen neu elusennau eraill
• Pŵer i elusennau anghorfforedig i wario cyfalaf (gwaddol parhaol) mewn rhai sefyllfaoedd
• Moderneiddio rheolau ar gyfer cynlluniau cy pres.

Daeth y pedwerydd gorchymyn cychwyn i rym ar 1 Ebrill ac roedd yn cyflwyno:

• Diffiniad statudol newydd o ‘elusen’ yn seiliedig ar y rhestr o benawdau o ddibenion elusennol yn Neddf Elusennau 2006 a’r gofyniad budd cyhoeddus
• Dileu’r rhagdybiaeth o fudd cyhoeddus yn achos elusennau a sefydlwyd i hybu addysg, lleddfu tlodi, neu hybu crefydd
• Gofyniad i ymddiriedolwyr elusennau ystyried canllaw’r Comisiwn Elusennau ar fudd cyhoeddus wrth weithredu pwerau neu ddyletswyddau lle mae’r canllaw yn berthnasol
• Darpariaethau Deddf 2006 sy’n ymwneud â pharatoi a chraffu ar gyfrifon grwpiau elusennol ac egluro dyletswyddau chwythu’r chwiban ar archwilwyr neu archwilwyr annibynnol.

Mae gwybodaeth lawn am weithredu’r gorchmynion cychwyn ar gael yn gwefan Swyddfa’r Cabinet.

Gwrthdaro buddiannau
Mae’r Comisiwn Elusennau a’r Adran dros Ddiwylliant, y Cyfryngau a Chwaraeon (DCMS) wedi dod at ei gilydd i gynhyrchu canllaw newydd ar wrthdaro buddiannau ar gyfer elusennau celfyddydol. Mae’r Canllaw, Charitable Museums and Galleries: A guide to conflicts of interest policies, trustee benefits and transactions between trustees and charities, wedi’i anelu’n bennaf at ymddiriedolwyr amgueddfeydd, orielau a

llyfrgelloedd elusennol, gan gynnwys rhai sy’n cael eu noddi gan DCMS. Mae’n esbonio sut y dylai ymddiriedolwyr elusennau o’r fath ganfod a rheoli gwrthdaro buddiannau ac mae’n edrych ar yr hyn all godi, gan gynnwys gwrthdaro teyrngarwch ac enillion neu fuddiannau ariannol uniongyrchol neu anuniongyrchol i ymddiriedolwr.

Archwilwyr elusennau
Mae dyletswydd statudol ar archwilwyr elusennau i roi gwybod i’r Comisiwn Elusennau (a’r OSCR yn yr Alban) am faterion "o bwys sylweddol". Mae’r Comisiwn a’r OSCR wedi cyhoeddi canllaw newydd ar y ddyletswydd hon a bydd o ddiddordeb i ymddiriedolwyr ac archwilwyr.

Cyflwyno cyfrifon elusennau yn hwyr
Mae’r Comisiwn Elusennau yn cyflwyno mesurau newydd i sicrhau bod elusennau nad ydynt bellach yn weithredol yn cael eu tynnu oddi ar y Gofrestr Elusennau. Bydd elusennau na all ddangos tystiolaeth eu bod yn parhau’n weithredol, ar ôl cyfres o rybuddion, yn cael eu tynnu oddi ar y Gofrestr. Yn y flwyddyn ddiwethaf, yr oedd 25% o elusennau ar y gofrestr wedi cyflwyno eu cyfrifon a’u hadroddiadau’n hwyr, h.y. mwy na deng mis ar ôl diwedd eu blwyddyn ariannol. Mae 9,000 o elusennau gydag incwm hysbys yn y gorffennol sydd dros £10,000 heb gyflwyno adroddiad neu gyfrifon blynyddol ar gyfer y flwyddyn ariannol ddiwethaf, ac mae 1,200 ohonynt heb gyflwyno adroddiad neu gyfrifon blynyddol ers dros chwe blynedd. Gall elusennau fynd i Cymorth i baratoi cyfrifon ac adroddiadau elusennol a chanllawiau eraill ar eu cyflwyno wefan y Comisiwn Elusennau.

Ymddiriedolwyr a TGCh
Mae’r ICT Hub wedi cyhoeddi astudiaeth achos newydd ar ddefnydd ymddiriedolwyr o gyfryngau cyfathrebu modern i weithio o bell gyda’i gilydd i gynorthwyo’r mudiad a’r prosiect. Mae’r Hub hefyd yn cynnig nifer o erthyglau llywodraethu’n ymwneud â TGCh, ac adroddiadau megis An ICT survival guide for trustees.

TGCh a gwasanaethau cyhoeddus
Mae’r ICT Hub a NCVO hefyd wedi cyhoeddi’r pedwerydd mewn cyfres o adroddiad ICT Foresight, How ICT is shaping the future design and delivery of public services, sy’n edrych sut y mae datblygiad technoleg newydd yn rhoi pwysau ar fudiadau gwirfoddol a chymunedol i addasu eu ffyrdd traddodiadol o ddarparu gwasanaethau. Dywed y bydd technoleg newydd yn ei gwneud yn ofynnol i fudiadau gwirfoddol roi mwy o ystyriaeth i faterion fel diogelu data a chyfreithiau preifatrwydd i sicrhau bod y bobl sy’n defnyddio eu gwasanaethau’n cael eu diogelu. Mae’n dadlau hefyd y bydd angen i elusennau sy’n darparu gwasanaethau cyhoeddus gael gwell dealltwriaeth o’r cyfleoedd a’r buddiannau, megis y cyfle i ymgysylltu gyda chynulleidfaoedd newydd ac i wneud arbedion cost, a all ddeillio o TGCh er mwyn cwrdd â disgwyliadau eu defnyddwyr gwasanaeth. Dylai’r adroddiad ymddangos ar wefan NCVO neu wefan ICT Hub cyn hir.

Dogfennau enghreifftiol Cwmnïau Buddiannau Cymunedol (CBC)
Mae Social Firms UK wedi cyhoeddi memorandwm ac erthyglau enghreifftiol ar gyfer sefydlu Cwmni Buddiannau Cymunedol Cyfranddaliadau (CBC). Maent wedi’u hanelu at gwmnïau cymdeithasol, sy’n cyflogi pobl ddifreintiedig yn y farchnad lafur a mathau eraill o fentrau cymdeithasol, ac mae’n cynnwys nodiadau cyfarwyddyd sy’n esbonio posibiliadau’r strwythur cyfreithiol hwn.

Dylid nod bod y Rheoleiddiwr CBC hefyd yn amlinellu nifer o fodelau gwahanol ac mae Co-operatives UK hefyd wedi cynhyrchu model sy’n ymgorffori gwerthoedd ac egwyddorion cydweithredu.

Gweithredu dogfennau cwmnïau
Ar 6 Ebrill 2008, daeth adran 44 Deddf Cwmnïau 2006 i rym ac roedd yn cyflwyno dull newydd o weithredu dogfennau. Mae’n caniatáu cwmnïau i weithredu gweithred neu ddogfen yn ddilys gydag un cyfarwyddwr yn unig yn llofnodi ar ran y cwmni ym mhresenoldeb tyst sy’n cadarnhau’r llofnod. Wedyn, ar ôl 6 Ebrill 2008 gall y cwmni ddefnyddio’r dulliau gweithredu canlynol (yn ddibynnol ar yr hyn a ganiateir yn ei Erthyglau):

1. Mae’r ddogfen yn cael ei gweithredu gan y cwmni sy’n gosod ei sêl gyffredin. Oni nodir yn wahanol yn Erthyglau’r cwmni bydd angen gosod y sêl ym mhresenoldeb dau gyfarwyddwr neu un cyfarwyddwr a’r ysgrifennydd
2. Mae’r ddogfen yn cael ei gweithredu ar ran y cwmni gan un ai ddau gyfarwyddwr neu un cyfarwyddwr ac ysgrifennydd y cwmni
3. Mae’r ddogfen yn cael ei gweithredu ar ran y cwmni gan un cyfarwyddwr.

Hefyd, gall cwmnïau preifat ddewis peidio â chael ysgrifennydd cwmni ar ôl 6 Ebrill 2008 ar yr amod nad yw hynny’n ofynnol yn ôl ei Erthyglau (adran 270 Deddf 2006).

Safonau codi arian
Mae UK Workforce Hub a’r Sefydliad Codi Arian wedi cydweithio i ddiwygio a gwella Safonau Galwedigaethol Codi Arian 2008 (NOS). Mae’r safonau ar gyfer codwyr arian, y sawl sy’n codi arian fel rhan o’u gwaith a’r sawl sy’n rheoli codi arian, boed yn wirfoddol neu’n gyflogedig.

Bydd codwyr arian yn gallu defnyddio’r safonau sy’n benodol i’w rôl eu hunain, gan fod y Safonau Galwedigaethol Cenedlaethol newydd yn cynnwys unedau ar godi arian grant, codi arian corfforaethol, rhoddion mawr a marchnata uniongyrchol. Mae hyn yn gwneud y Safonau’n llai generig ac yn fwy addas at dasgau penodol na’r fersiwn cyntaf, a ysgrifennwyd yn 2003. Bydd mudiadau gwirfoddol a chymunedol ledled y DU yn gallu ymgorffori’r Safonau hyn fel rhan o’u trefniadau recriwtio, dethol, hyfforddi a datblygiad er mwyn gwella sgiliau eu codwyr arian.

Cymorth Rhodd
Gall mudiadau budd cyhoeddus bach sydd heb statws elusennol hawlio Cymorth Rhodd, yn ôl canllaw gan Swyddfa’r Trydydd Sector. Mae Taflen ffeithiau Gift Aid: Umbrella Charities yn esbonio sut mae manteisio ar gynllun o’r fath, sy’n caniatáu rhoddion i grwpiau cymunedol a gwirfoddol bach lleol gyda dibenion elusennol megis cymdeithasau cymunedol a chylchoedd chwarae i gael eu sianelu trwy elusennau ymbarél sydd â phwerau i roi grantiau iddynt. Mae’r Llywodraeth yn cefnogi’r cynllun hwn, sy’n helpu Cymorth Rhodd i gyrraedd gweithgareddau codi arian elusennol lleol. Mae canllawiau mwy cyffredinol ar Gymorth Rhodd ar gael trwy’r Porth Cymorth Rhodd.

Cymorth Rhodd
Mae Cyllid a Thollau Ei Mawrhydi wedi cynhyrchu gwefan Cwestiynau Cyffredin ar ryddhad trosiannol Cymorth Rhodd. Mae adran newydd ar Gymorth Rhodd hefyd ar wefan DirectGov, sy’n dwyn ynghyd ddolenni defnyddiol ar gyfer elusennau yn ogystal â defnyddiau ar gyfer trethdalwyr.

Cyfraddau a lwfansau Cyllid a Thollau EMO
6 Ebrill 2008 ymlaen bydd:

• y lwfans personol sylfaenol yn £5,435
• y gyfradd ddechreuol o 10% ar gyfer treth yn cael ei dileu
• y gyfradd dreth sylfaenol yn newid o 22% i 20% ar gyfer enillion rhwng £0 a £36,000; bydd y gyfradd uwch yn aros yn 40% ar gyfer enillion dros £36,000
• y pwynt cychwyn ar gyfer cyfraniadau yswiriant gwladol (y trothwy sylfaenol) yn codi o £100 i £105 yr wythnos
• terfyn enillion uchaf ar gyfer cyfraniadau yswiriant gwladol y cyflogai yn codi o £670 i £770 yr wythnos
• cyfraniadau yswiriant gwladol cyflogeion yn aros yn 11% rhwng y trothwy sylfaenol a’r terfyn enillion uchaf ac 1% ychwanegol dros y terfyn enillion uchaf
• cyfraniadau yswiriant gwladol cyflogwyr yn aros yn 12.8%
• y terfyn enillion isaf (y lefel isaf o enillion a all gyfrif tuag at hawliad at fudd-daliadau ar sail cyfraniadau, megis tâl salwch statudol, taliadau mamolaeth, tadolaeth a mabwysiadu a thaliadau diswyddo statudol) yn cynyddu o £87 i £90 yr wythnos.

Mae manylion llawn am gyfraddau cyfredol Cyllid a Thollau Ei Mawrhydi.

Asesu risg
Mae’r Awdurdod Gweithredol Iechyd a Diogelwch wedi cyhoeddi canllaw defnyddiol iawn Example risk assessment for a village hall, a fydd yn ddefnyddiol hefyd i lawer o adeiladau cymunedol, a hyd yn oed busnesau bach.

Iechyd a diogelwch
Mae Sefydliad y Cyfarwyddwyr a’r Awdurdod Gweithredol Iechyd a Diogelwch wedi cyhoeddi, Leading health and safety at work, sydd wedi’i gynllunio i amlinellu agenda ar gyfer arwain iechyd a diogelwch yn effeithiol. At ddefnydd cyfarwyddwyr, llywodraethwyr, ymddiriedolwyr, swyddogion a swyddi cyfatebol yn y sectorau preifat, cyhoeddus a’r trydydd sector, mae’n weithredol i fudiadau o bob maint.

Atal llifogydd
Mae Asiantaeth yr Amgylchedd wedi cyhoeddi canllaw newydd ar ei wefan Canllaw paratoi rhag llifogydd ar gyfer busnesau. Ceir arweiniad gwerthfawr hefyd ar ddatblygu cynllun llifogydd unigol ar gyfer busnesau, ac mae’n esbonio sut mae paratoi’n well pe ceid llifogydd.

Dirprwyo ymddiriedolwyr
Mae’r Sefydliad Siartredig Ysgrifenyddion a Gweinyddwyr (ICSA) wedi cyhoeddi Matters Reserved for the Board of Trustees, canllaw newydd ar gyfer elusennau gyda byrddau sefydledig sy’n dirprwyo swyddogaethau penodol. Ei nod yw cynorthwyo ymddiriedolwyr ac ysgrifenyddion elusennau i lunio rhestr o faterion y dylid eu cadw i’r Bwrdd neu y gellid eu dirprwyo. Mae’n cynnwys atodlen enghreifftiol y gellir ei haddasu ar gyfer gofynion yr elusen, ac mae hefyd yn amlinellu canllawiau arferion gorau ar sut y dylai elusennau ddelio â materion brys a rhai nad ydynt yn rhai brys a gedwir yng ngofal y bwrdd.

Dylid nodi bod ICSA yn cynhyrchu amrywiaeth eang o ganllawiau llywodraethu’n benodol ar gyfer elusennau, gan gynnwys amrywiaeth o rôl ddisgrifiadau, canllawiau ar uno ayb

Canllaw ariannol
Mae cynnwys newydd wedi’i ychwanegu at wefan y Finance Hub, ar gyfer ymgynghorwyr ariannol, grwpiau gwirfoddol a mentrau cymdeithasol. Mae’r safle’n cynnwys Expert Guides sy’n edrych ar feysydd gan gynnwys trethiant, TAW, cymharu grantiau a chontractau o safbwynt cyfrifo, a llawer mwy.

Canllawiau Tendro
Mae AVECO wedi diweddaru pedwar briff a gyhoeddwyd yn ddiweddar ar sail adborth a gafwyd mewn seminarau rhanbarthol: Give your tender a winning chance, Putting impact at the heart of the tendering process, Effective negotiating to secure better outcomes a VAT made simple when working in partnership.

Treuliau gwirfoddolwyr
Mae’r Mesur Cyflogaeth wedi cael ei ddiwygio yn Nhŷ’r Arglwyddi i ganiatáu gweithwyr gwirfoddol i hawlio amrywiaeth o dreuliau heb sbarduno cymhwysedd ar gyfer yr isafswm cyflog cenedlaethol. O dan y ddeddfwriaeth bresennol dim ond pan fyddant yn cyflawni eu dyletswyddau y gall gwirfoddolwyr hawlio eu treuliau’n ôl. Mae’r gwelliant yn ei gwneud yn amlwg bod gan weithwyr gwirfoddol hawl i hawlio taliadau am dreuliau megis costau teithio yn ôl a blaen o’r gwaith a chostau gofal plant neu ofalwyr. Mae’r gwelliant yn gosod isadran newydd (1A) yn adran 44 (gweithwyr gwirfoddol) Deddf Isafswm Cyflog Cenedlaethol 1998, fel a ganlyn:

1. i ddibenion isadran (1)(a) uchod, treuliau sydd yn —
   a odi er mwyn galluogi’r gweithiwr i gyflawni ei ddyletswyddau,
   b yn dreuliau rhesymol, ac
   c nid ydynt yn dreuliau llety,i gael eu hystyried fel treuliau sy’n codi wrth iddo gyflawni ei ddyletswyddau.

Cymodi ACAS
Mae ACAS wedi cyhoeddi newid pwysig yn ei bolisi ar gymodi. Hyd at fis Hydref 2004, roedd dyletswydd ar ACAS i gynnig gwasanaeth cymodi ym mron pob hawliad mewn tribiwnlys, ond ym mis Hydref 2004 cyflwynwyd cyfnodau cymodi sefydlog yn sgil Deddf Cyflogaeth 2002; yr oedd hyn yn cyfyngu ar ddyletswydd ACAS i gymodi cyfyngedig, sefydlog. Yn awr mae ACAS wedi cyhoeddi, yng ngoleuni bwriad y llywodraeth i ddiddymu cyfnodau cymodi sefydlog, y bydd yn awr yn gweithredu ei bŵer i gymodi ym mhob achos boed y cyfnod cymodi sefydlog wedi dod i ben neu beidio.

Rheoli absenoldeb oherwydd salwch
Mae rhifyn Gwanwyn 2008 o Ddiweddariad ar y ddeddf Gyflogaeth, gan y prif gyfreithwyr elusennau Bates Wells and Braithwaite yn cynnwys erthyglau defnyddiol ar nifer o feysydd yn y byd cyflogaeth. O ddiddordeb arbennig fydd yr erthygl ragorol ar reoli absenoldeb oherwydd salwch (Managing Sickness Absence).

Gweithwyr mudol
Mae Newyddion Ymddiriedolwyr eisoes wedi cyhoeddi adroddiad ar y rheolau newydd ar gyfer cyflogi gweithwyr mudol. Mae Haen 2 y System Newydd sy’n Seiliedig ar Bwyntiau a fydd yn disodli’r system trwyddedau gwaith wedi dod i rym. Ar ôl dyddiad yn ddiweddarach eleni, 1 Hydref o bosibl, bydd unrhyw fudiad sy’n dymuno derbyn gweithiwr ar drwydded waith, neu sydd am wneud cais i gael estyniad at drwydded waith bresennol unigolyn, yn gorfod cael eu trwyddedu fel Noddwr.

Mae’r broses o wneud cais yn cynnwys cais ar-lein ac yna cyflwyno’r dogfennau penodol o fewn 10 diwrnod gwaith ar ôl dyddiad y cais. Wedyn bydd swyddog o’r Asiantaeth Ffiniau a Mewnfudo’n ymweld â’r rhan fwyaf o ymgeiswyr fel rhan o’r trefniadau gwerthuso.

Diffiniad o 'Ddiswyddo'
Mae’r EAT, yn Martland v Cooperative Insurance Society, wedi ystyried a yw diswyddiad, pan fydd y gweithlu’n cael cynnig eu hailgyflogi ar delerau ac amodau cyflogi newydd, yn cyfrif fel diswyddiad ‘diswyddo’, sy’n caniatáu’r gweithlu i dderbyn taliadau diswyddo). Canfu’r tribiwnlys nad oedd diswyddiadau o’r fath yn ddiswyddiadau diswyddo, ond eu bod yn ddiswyddiadau am ryw reswm sylweddol arall.

Apeliodd y cyflogeion, gan ddadlau eu bod wedi cael eu diswyddo oherwydd bod llai o alw am i’r cyflogeion wneud ‘math penodol o waith’, h.y. gwaith o dan y telerau ac amodau hynny, Cadarnhaodd yr EAT benderfyniad yr ET, gan ddatgan bod ‘math penodol o waith’ yn cyfeirio at fath generig o waith - gwerthwyr yswiriant yn yr achos hwn. Yr oedd gan y tribiwnlys hawl i ddatgan bod y gwaith yr un fath yn ei hanfod, er gwaethaf y newidiadau sylweddol yn y telerau ac amodau cyflogi.