techiaith/legislation-gov-uk_en-cy huggingface dataset:
13. As soon as reasonably possible after conclusion of an audit, a larger relevant body must give notice by advertisement and on its website stating that the audit has been concluded and that the statement of accounts is available for inspection by local government electors and including -
13. Cyn gynted ag y bo'n rhesymol bosibl ar ôl gorffen archwiliad, rhaid i gorff perthnasol mwy hysbysu drwy hysbyseb ac ar ei wefan yn datgan bod yr archwiliad wedi ei orffen a bod y datganiad o gyfrifon ar gael i'w archwilio gan etholwyr llywodraeth leol a chan gynnwys -
a statement of the rights conferred on local government electors by section 29 (inspection of statements of accounts and Auditor General for Wales' reports) (32) of the 2004 Act;
datganiad o'r hawliau a roddir i etholwyr llywodraeth leol gan adran 29 (archwilio datganiadau o gyfrifon ac adroddiadau Archwilydd Cyffredinol Cymru) (32) o Ddeddf 2004;
the address at which and the hours during which those rights may be exercised; and
y cyfeiriad lle y caniateir arfer yr hawliau hynny, a'r oriau pryd y caniateir arfer yr hawliau hynny; ac
details of where the last approved statement of accounts and auditor's reports can be found on the body's website.
manylion lle y gellir dod o hyd i'r datganiad o gyfrifon diwethaf a gymeradwywyd ac adroddiad yr archwilydd ar wefan y corff.
PART 5 Published Accounts and Audit - Smaller Relevant Bodies
RHAN 5 Cyfrifon Cyhoeddedig ac Archwilio - Cyrff Perthnasol Llai
Accounting statements
Datganiadau cyfrifyddu
14. A smaller relevant body must prepare for each year accounting statements in accordance with these Regulations and proper practices.
14. Rhaid i gorff perthnasol llai baratoi datganiadau cyfrifyddu ar gyfer pob blwyddyn yn unol â'r Rheoliadau hyn ac arferion priodol.
Signing, approval and publication of accounting statements
Llofnodi, cymeradwyo a chyhoeddi datganiadau cyfrifyddu
15. - (1) Before the approval referred to in in paragraph (2) is given, the responsible financial officer of a relevant body must -
15. - (1) Cyn rhoi'r gymeradwyaeth y cyfeirir ati ym mharagraff (2), rhaid i swyddog ariannol cyfrifol corff perthnasol -
in a case where the body has prepared a statement of accounts, sign and date the statement of accounts, and certify that it presents a true and fair view of the financial position of the body at the end of the year to which it relates and of that body's income and expenditure for that year;
mewn achos pan fo'r corff wedi paratoi datganiad o gyfrifon, llofnodi a dyddio'r datganiad o gyfrifon ac ardystio ei fod yn cyflwyno safbwynt gwir a theg o sefyllfa ariannol y corff ar ddiwedd y flwyddyn y mae'n berthnasol iddi ac o incwm a gwariant y corff hwnnw ar gyfer y flwyddyn honno;
in a case where the body has prepared a record of receipts and payments, sign and date that record, and certify that it properly presents that body's receipts and payments for the year to which the record relates; or
mewn achos pan fo'r corff wedi paratoi cofnod o dderbyniadau a thaliadau, llofnodi a dyddio'r cofnod hwnnw ac ardystio ei fod yn cyflwyno'n briodol dderbyniadau a thaliadau'r corff hwnnw ar gyfer y flwyddyn y mae'r cofnod yn berthnasol iddi; neu
in any other case, sign and date the income and expenditure account and statement of balances, and certify that they present fairly the financial position of the body at the end of the year to which they relate and that body's income and expenditure for that year.
mewn unrhyw achos arall, llofnodi a dyddio'r cyfrif incwm a gwariant a'r datganiad o falansau, ac ardystio eu bod yn cyflwyno'n deg sefyllfa ariannol y corff ar ddiwedd y flwyddyn y maent yn berthnasol iddi ac incwm a gwariant y corff hwnnw ar gyfer y flwyddyn honno.
A smaller relevant body must, no later than 30 June immediately following the end of a year -
Rhaid i gorff perthnasol llai, ddim hwyrach na'r 30 Mehefin yn union ar ôl diwedd blwyddyn -
consider the accounting statements by the members meeting as a whole;
ystyried y datganiadau cyfrifyddu gan gyfarfod llawn o'r holl aelodau;
following that consideration, approve the accounting statements for submission to the auditor by a resolution of the body; and
yn dilyn yr ystyriaeth honno, cymeradwyo'r datganiadau cyfrifyddu i'w cyflwyno i'r archwilydd drwy benderfyniad gan y corff; ac
following approval, ensure that the accounting statements are signed and dated by the person presiding at the meeting at which that approval was given.
yn dilyn cymeradwyaeth, sicrhau bod y datganiadau cyfrifyddu'n cael eu llofnodi a'u dyddio gan y person sy'n llywyddu'r cyfarfod lle y rhoddwyd y gymeradwyaeth honno.
If the responsible financial officer does not comply with paragraph (1), the smaller relevant body must -
Os nad yw'r swyddog ariannol cyfrifol yn cydymffurfio â pharagraff (1), rhaid i'r corff perthnasol llai -
Where a smaller relevant body decides to amend its accounting statements following the receipt of a report from the auditor which contains the auditor's final findings and which is issued before the conclusion of the audit, the body must ensure that the amended accounting statements are signed and dated by the person presiding at the meeting at which the amendment was approved.
Pan fo corff perthnasol llai yn penderfynu diwygio ei ddatganiadau cyfrifyddu ar ôl cael unrhyw adroddiad gan yr archwilydd sy'n cynnwys canfyddiadau terfynol yr archwilydd o'r archwiliad ac a ddyroddir cyn i'r archwiliad gael ei orffen, rhaid i'r corff sicrhau bod y datganiadau cyfrifyddu a ddiwygiwyd yn cael eu llofnodi a dyddio gan y person sy'n llywyddu'r cyfarfod lle y cymeradwywyd y diwygiad.
A smaller relevant body must, no later than 30 September in the year immediately following the end of the year to which the statement relates, either -
Rhaid i gorff perthnasol llai, ddim hwyrach na'r 30 Medi yn y flwyddyn yn union ar ôl diwedd y flwyddyn y mae'r datganiad yn berthnasol iddi, naill ai -
publish the accounting statements by means other than solely by reference in the minutes of meetings, together with -
cyhoeddi'r datganiadau cyfrifyddu drwy gyfrwng heblaw drwy gyfeiriadau'n unig yn y cofnodion o gyfarfodydd, ynghyd ag -
any certificate, opinion, or report issued, given or made by the auditor under sections 23 (2) and 33 of the 2004 Act, or
unrhyw dystysgrif, barn neu adroddiad a ddyroddwyd, a roddwyd neu a wnaed gan yr archwilydd o dan adrannau 23 (2) a 33 o Ddeddf 2004, neu
if the publication takes place prior to the conclusion of the audit and no such opinion has been given, together with a declaration and explanation of the fact that at the date of publication the auditor has given no opinion; or
os bydd y cyhoeddi'n digwydd cyn i'r archwiliad gael ei orffen ac na roddwyd unrhyw farn o'r fath, ynghyd â datganiad ac esboniad o'r ffaith na roddwyd barn gan yr archwilydd erbyn y dyddiad cyhoeddi; neu
display a notice containing the documents mentioned in sub-paragraph (a) in a conspicuous place or places in the area of the body for a period of at least 14 days.
arddangos hysbysiad sy'n cynnwys y dogfennau a grybwyllir yn is-baragraff (a) mewn lle neu leoedd amlwg yn ardal y corff am gyfnod o 14 diwrnod o leiaf.
A smaller relevant body must keep copies of the documents mentioned in paragraph (5) (a) for purchase by any person on payment of a reasonable sum.
Rhaid i gorff perthnasol llai gadw copïau o'r dogfennau a grybwyllir ym mharagraff (5) (a) i'w prynu gan unrhyw berson wrth dalu swm rhesymol.
16. The procedure for public inspection of accounts for a smaller relevant body, referred to in regulation 22, is that the body must make the documents mentioned in that regulation available for public inspection on reasonable notice, during a period of 20 working days before the date appointed by the auditor under regulation 21.
16. Y weithdrefn ar gyfer archwiliad cyhoeddus o gyfrifon corff perthnasol llai, y cyfeirir ato yn rheoliad 22, yw bod rhaid i'r corff sicrhau bod y dogfennau a grybwyllir yn y rheoliad hwnnw ar gael ar gyfer archwiliad cyhoeddus drwy roi rhybudd rhesymol, am gyfnod o 20 diwrnod gwaith cyn y dyddiad a bennwyd gan yr archwilydd o dan reoliad 21.
17. - (1) The procedure for a smaller relevant body to give notice of public rights, referred to in regulation 24, is that it must display, in a conspicuous place or places in the area of the body for a period of at least 14 days immediately prior to the period during which the accounts and other documents are made available under regulation 16, a notice containing the matters set out in paragraph (2).
17. - (1) Y weithdrefn i gorff perthnasol llai roi hysbysiad o hawliau cyhoeddus, y cyfeirir ato yn rheoliad 24, yw bod rhaid iddo arddangos, mewn lle neu leoedd amlwg yn ardal y corff am gyfnod o 14 diwrnod o leiaf yn union cyn y cyfnod y mae'r cyfrifon a dogfennau eraill ar gael o dan reoliad 16, hysbysiad yn cynnwys y materion a nodir ym mharagraff (2).
the period during which the accounts and other documents referred to in paragraph (1) will be available for inspection in accordance with regulation 16;
y cyfnod pryd y bydd y cyfrifon a dogfennau eraill y cyfeirir atynt ym mharagraff (1) ar gael i'w harchwilio yn unol â rheoliad 16;
details of the manner in which notice should be given of an intention to inspect the accounts and other documents;
manylion sut y dylid hysbysu am fwriad i archwilio'r cyfrifon a dogfennau eraill;
the provisions contained in section 30 (inspection of documents and questions at audit) and section 31 (right to make objections at audit) of the 2004 Act; and
y darpariaethau sydd wedi eu cynnwys yn adran 30 (archwilio dogfennau a chwestiynau yn ystod archwiliad) ac adran 31 (hawl i wneud gwrthwynebiadau yn ystod archwiliad) o Ddeddf 2004; ac
A smaller relevant body must on displaying a notice under paragraph (1) notify the auditor immediately in writing that a notice has been displayed.
Rhaid i gorff perthnasol llai wrth arddangos hysbysiad o dan baragraff (1) hysbysu'r archwilydd ar unwaith yn ysgrifenedig bod hysbysiad wedi ei arddangos.
18. As soon as reasonably possible after conclusion of an audit, a smaller relevant body must display a notice in a conspicuous place or places in the area of the body for a period of at least 14 days stating that the audit has been completed and that the last approved relevant accounting statements required by these Regulations and auditor's report are available for inspection by local government electors on reasonable notice and including -
18. Cyn gynted ag y bo'n rhesymol bosibl ar ôl gorffen archwiliad, rhaid i gorff perthnasol llai arddangos hysbysiad mewn lle neu leoedd amlwg yn ardal y corff am gyfnod o 14 diwrnod o leiaf yn datgan bod yr archwiliad wedi ei orffen a bod y datganiadau cyfrifyddu perthnasol diwethaf a gymeradwywyd sy'n ofynnol gan y Rheoliadau hyn ac adroddiad yr archwilydd ar gael i'w harchwilio gan etholwyr llywodraeth leol drwy roi rhybudd rhesymol a chan gynnwys -
a statement of the rights conferred on local government electors by section 29 (inspection of statements of accounts and auditors' reports) of the 2004 Act;
datganiad o'r hawliau a roddir i etholwyr llywodraeth leol gan adran 29 (archwilio datganiadau o gyfrifon ac adroddiadau archwilwyr) o Ddeddf 2004;
details of the manner in which notice should be given of an intention to exercise the right of inspection; and
manylion sut y dylid hysbysu am fwriad i arfer yr hawl i archwilio; ac
if the body has a website, details of where the last approved statement of accounts and auditor's report can be found on that website.
os oes gan y corff wefan, manylion lle y gellir dod o hyd i'r datganiad o gyfrifon diwethaf a gymeradwywyd ac adroddiad yr archwilydd ar y wefan honno.
PART 6 Particular Relevant Bodies
RHAN 6 Cyrff Perthnasol Penodol
Internal drainage boards
Byrddau draenio mewnol
19. An internal drainage board must charge to a revenue account an amount equal to the payments and contributions statutorily payable for that year under an arrangement accounted for as a defined benefit pension plan or as other long-term employee benefits (as defined in accordance with proper practices in relation to accounts).
19. Rhaid i fwrdd draenio mewnol godi ar gyfrif refeniw swm sy'n hafal i'r taliadau a'r cyfraniadau sy'n daladwy'n statudol am y flwyddyn honno o dan drefniant a gyfrifir fel cynllun pensiwn â buddion wedi eu diffinio neu fel buddion eraill hirdymor i gyflogeion (fel y'u diffiniwyd yn unol ag arferion priodol mewn perthynas â chyfrifon).
20. - (1) Any joint committee, fire and rescue authority or National Park authority to which these Regulations apply must deposit with each constituent authority -
20. - (1) Rhaid i unrhyw gyd-bwyllgor, awdurdod tân ac achub neu awdurdod Parc Cenedlaethol y mae'r Rheoliadau hyn yn gymwys iddynt adneuo gyda phob awdurdod cyfansoddol -
where the committee is a smaller relevant body, within the period of 14 days specified by regulation 18, a copy of the auditor's report and the accounting statements; and
pan fo'r pwyllgor yn gorff perthnasol llai, o fewn y cyfnod o 14 diwrnod a bennir yn rheoliad 18, gopi o adroddiad yr archwilydd a'r datganiadau cyfrifyddu; a
otherwise, on giving notice under regulation 13, a copy of the auditor's report and the statement of accounts.
fel arall, wrth roi hysbysiad o dan reoliad 13, gopi o adroddiad yr archwilydd a'r datganiad o gyfrifon.
In this regulation "constituent authority" (" awdurdod cyfansoddol ") means any county council, county borough or community council for the time being entitled to appoint members of the committee or authority in question and in relation to a National Park authority it includes the Welsh Ministers.
Yn y rheoliad hwn, ystyr "awdurdod cyfansoddol" (" constituent authority ") yw unrhyw gyngor sir, cyngor bwrdeistref sirol neu gyngor cymuned sydd â hawl am y tro i benodi aelodau o'r pwyllgor neu'r awdurdod dan sylw ac mewn perthynas ag awdurdod Parc Cenedlaethol, mae'n cynnwys Gweinidogion Cymru.
PART 7 Audit Procedure
RHAN 7 Gweithdrefn Archwilio
Appointment of date for the exercise of rights of electors
Pennu dyddiad i etholwyr arfer eu hawliau
21. The auditor must, for the purpose of the exercise of rights under sections 30 (2) (inspection of documents and questions at audit) and 31 (1) (right to make objections at audit) of the 2004 Act, appoint a date on or after which those rights may be exercised, and must notify that date to the relevant body concerned.
21. Rhaid i'r archwilydd, at ddibenion arfer hawliau o dan adrannau 30 (2) (archwilio dogfennau a chwestiynau yn ystod archwiliad) a 31 (1) (hawl i wneud gwrthwynebiadau yn ystod archwiliad) o Ddeddf 2004, bennu dyddiad y caniateir arfer yr hawliau hynny ar neu ar ôl y dyddiad hwnnw, a rhaid iddo hysbysu'r corff perthnasol o dan sylw o'r dyddiad hwnnw.
Public inspection of accounts
Archwiliad cyhoeddus o gyfrifon
22. A relevant body notified under regulation 21 must make the accounts and other documents mentioned in section 30 (inspection of documents and questions at audit) of the 2004 Act available in accordance with the procedure specified for larger relevant bodies in regulation 11, or for smaller relevant bodies in regulation 16, as appropriate.
22. Rhaid i gorff perthnasol a gafodd ei hysbysu o dan reoliad 21 sicrhau bod y cyfrifon a'r dogfennau eraill a grybwyllir yn adran 30 (archwilio dogfennau a chwestiynau yn ystod archwiliad) o Ddeddf 2004 ar gael yn unol â'r weithdrefn a bennir ar gyfer cyrff perthnasol mwy yn rheoliad 11, neu gyrff perthnasol llai yn rheoliad 16, fel y bo'n briodol.
Alteration of accounts
Newid cyfrifon
23. Except with the consent of the auditor, accounts and other documents must not be altered after the date on which they are first made available for inspection in pursuance of either regulation 11 or regulation 16.
23. Ac eithrio gyda chydsyniad yr archwilydd, ni chaniateir newid cyfrifon a dogfennau eraill ar ôl y dyddiad pan oeddynt ar gael i'w harchwilio yn gyntaf yn unol â naill ai rheoliad 11 neu reoliad 16.
24. A relevant body must give notice of public rights in accordance with the procedure specified for larger relevant bodies in regulation 12, or for smaller relevant bodies in regulation 17.
24. Rhaid i gorff perthnasol roi hysbysiad o hawliau cyhoeddus yn unol â'r weithdrefn a bennir ar gyfer cyrff perthnasol mwy yn rheoliad 12, neu i gyrff perthnasol llai yn rheoliad 17.
Written notice of objection
Hysbysiad ysgrifenedig o wrthwynebiad
25. Any written notice of an objection given in pursuance of section 31 (2) of the 2004 Act must state the facts on which the local government elector relies, and contain, so far as possible -
25. Rhaid i unrhyw hysbysiad ysgrifenedig o wrthwynebiad a roddir yn unol ag adran 31 (2) o Ddeddf 2004 ddatgan y ffeithiau y mae'r etholwr llywodraeth leol yn dibynnu arnynt, a chynnwys, i'r graddau y mae'n bosibl -
particulars of any item of account which is alleged to be contrary to law, and
manylion unrhyw eitem o gyfrif yr honnir ei bod yn groes i'r gyfraith, a
particulars of any matter in respect of which it is proposed that the auditor could make a report under section 22 (immediate and other reports in the public interest) (33) of that Act.
manylion unrhyw fater y bwriedir y gall yr archwilydd wneud adroddiad mewn cysylltiad ag ef o dan adran 22 (adroddiadau ar unwaith ac adroddiadau eraill er budd y cyhoedd) (33) o'r Ddeddf honno.
26. A relevant body must give notice of conclusion of audit in accordance with the procedure specified for larger relevant bodies in regulation 13, or for smaller relevant bodies in regulation 18, as appropriate.
26. Rhaid i gorff perthnasol roi hysbysiad yn datgan bod yr archwiliad wedi ei orffen yn unol â'r weithdrefn a bennir ar gyfer cyrff perthnasol mwy yn rheoliad 13, neu gyrff perthnasol llai yn rheoliad 18, fel y bo'n briodol.
Publication of annual audit letter
Cyhoeddi llythyr archwiliad blynyddol
27. As soon as reasonably possible after it is received, a local government body must -
27. Cyn gynted ag y bo'n rhesymol bosibl ar ôl ei gael, rhaid i gorff perthnasol -
publish the annual audit letter received from the auditor; and
cyhoeddi'r llythyr archwiliad blynyddol a gafwyd gan yr archwilydd; a
make copies available for purchase by any person on payment of such sum as the relevant body may reasonably require.
sicrhau bod copïau ar gael i'w prynu gan unrhyw berson wrth dalu unrhyw swm y caiff y corff perthnasol yn rhesymol ei wneud yn ofynnol.
Extraordinary audit
Archwiliad eithriadol
28. - (1) Where, under section 37 (extraordinary audit) (34) of the 2004 Act, the Auditor General for Wales directs an auditor to hold an extraordinary audit of accounts of a relevant body, the body must -
28. - (1) Os bydd Archwilydd Cyffredinol Cymru, o dan adran 37 (archwiliad eithriadol) (34) o Ddeddf 2004, yn cyfarwyddo archwilydd i gynnal archwiliad eithriadol o gyfrifon corff perthnasol, rhaid i'r corff -
in the case of a larger relevant body, give notice by advertisement, and
yn achos corff perthnasol mwy, rhoi hysbysiad drwy hysbyseb, a
in the case of a smaller relevant body, display a notice in a conspicuous place or places in the area of the body,
yn achos corff perthnasol llai, arddangos hysbysiad mewn lle neu leoedd amlwg yn ardal y corff,
concerning the right of any local government elector for the area to which the accounts relate to make objections to any of those accounts.
ynghylch hawl unrhyw etholwr llywodraeth leol yn yr ardal y mae'r cyfrifon yn berthnasol iddi i wrthwynebu unrhyw rai o'r cyfrifon hynny.
Where the auditor referred to in paragraph (1) is the Auditor General for Wales, the reference to the Auditor General directing an auditor to hold an extraordinary audit is to be read as the Auditor General for Wales holding an extraordinary audit.
Pan mai Archwilydd Cyffredinol Cymru yw'r archwilydd y cyfeirir ato ym mharagraff (1), mae'r cyfeiriad at yr Archwilydd Cyffredinol yn cyfarwyddo archwilydd i gynnal archwiliad eithriadol i'w ddarllen fel Archwilydd Cyffredinol Cymru yn cynnal archwiliad eithriadol.
PART 8 Amendments and Revocations
RHAN 8 Diwygiadau a Dirymiadau
Amendment to the Local Authorities (Executive Arrangements) (Functions and Responsibilities) (Wales) Regulations 2007
Diwygio Rheoliadau Awdurdodau Lleol (Trefniadau Gweithrediaeth) (Swyddogaethau a Chyfrifoldebau) (Cymru) 2007
29. - (1) Schedule 1 (functions not to be the responsibility of an authority's executive) to the Local Authorities (Executive Arrangements) (Functions and Responsibilities) (Wales) Regulations 2007 (35) is amended as follows.
29. - (1) Mae Atodlen 1 (swyddogaethau nad ydynt i fod yn gyfrifoldeb i weithrediaeth awdurdod) i Reoliadau Awdurdodau Lleol (Trefniadau Gweithrediaeth) (Swyddogaethau a Chyfrifoldebau) (Cymru) 2007 (35) wedi ei diwygio fel a ganlyn.
For the entry in column 2 of paragraph 1 of Part I (Miscellaneous functions) there is substituted "Regulations made under section 39 of the Public Audit (Wales) Act 2004 (c. 23) ."
Yn lle'r eitem yng ngholofn 2 o baragraff 1 o Ran Ff (Swyddogaethau amrywiol) rhodder "Rheoliadau a wnaed o dan adran 39 o Ddeddf Archwilio Cyhoeddus (Cymru) 2004 (p. 23) ".
Revocation and saving of instruments
Dirymu ac arbed offerynnau
30. - (1) Subject to paragraph (2) the following instruments are revoked -
30. - (1) Yn ddarostyngedig i baragraff (2), mae'r offerynnau canlynol wedi eu dirymu -
the Accounts and Audit (Wales) Regulations 2005 (36);
Rheoliadau Cyfrifon ac Archwilio (Cymru) 2005 (36);
the Accounts and Audit (Wales) (Amendment) Regulations 2007 (37);
Rheoliadau Cyfrifon ac Archwilio (Cymru) (Diwygio) 2007 (37);
the Accounts and Audit (Wales) (Amendment) Regulations 2010 (38); and
Rheoliadau Cyfrifon ac Archwilio (Cymru) (Diwygio) 2010 (38); a
the Accounts and Audit (Wales) (Amendment) Regulations 2013 (39).
Rheoliadau Cyfrifon ac Archwilio (Cymru) (Diwygio) 2013 (39).
The Regulations in paragraph (1) are saved in so far as they apply to accounts for the financial years ending on or before 31 March 2014 and the audit of those accounts.
Mae'r Rheoliadau ym mharagraff (1) wedi eu harbed i'r graddau y maent yn gymwys i gyfrifon ar gyfer y blynyddoedd ariannol sy'n dod i ben ar 31 Mawrth 2014 neu cyn hynny ac archwilio'r cyfrifon hynny.
These Regulations make provision with respect to the accounts and audit of bodies whose accounts are required to be audited in accordance with section 39 of the Public Audit (Wales) Act 2004 ("the 2004 Act") other than a local probation board for an area in Wales or a Welsh probation trust. The bodies who are subject to these Regulations are: county and county borough councils (and their committees and joint committees); community councils; fire and rescue authorities; National Park authorities; police and crime commissioners; chief constables; port health authorities; internal drainage boards; and conservation boards.
Mae'r Rheoliadau hyn yn gwneud darpariaeth mewn cysylltiad â chyfrifon ac archwilio cyrff y mae'n ofynnol archwilio eu cyfrifon yn unol ag adran 39 o Ddeddf Archwilio Cyhoeddus (Cymru) 2004 ("Deddf 2004"), ac eithrio byrddau prawf lleol ar gyfer ardal o Gymru neu ymddiriedolaeth prawf yng Nghymru. Y cyrff sy'n ddarostyngedig i'r Rheoliadau hyn yw: cynghorau sir a chynghorau bwrdeistref sirol (a'u pwyllgorau a'u cydbwyllgorau); cynghorau cymuned; awdurdodau tân ac achub; awdurdodau Parciau Cenedlaethol; comisiynwyr heddlu a throsedd; prif gwnstabliaid; awdurdodau iechyd porthladd; byrddau draenio mewnol; a byrddau cadwraeth.
These Regulations replace the Accounts and Audit (Wales) Regulations 2005 which, together with amending Regulations, are revoked.
Mae'r Rheoliadau'n disodli Rheoliadau Cyfrifon ac Archwilio (Cymru) 2005, a dirymir hwy, ynghyd hefyd â Rheoliadau diwygio.