techiaith/legislation-gov-uk_en-cy huggingface dataset:
Amounts payable under sub-paragraph (4) are to be paid by the WAO.
Caiff y telerau hynny gynnwys cyfyngiadau ar y canlynol -
may provide for a salary, allowances, gratuities, and other benefits to cover expenses properly and necessarily incurred, but not for a pension, and
y caiff aelod anweithredol eu dal tra bo'r person hwnnw yn aelod, neu wedi iddo beidio â bod yn aelod;
may include a formula or other mechanism for adjusting one or more of those elements from time to time.
y caiff cadeirydd SAC eu dal tra bo'r person hwnnw'n gadeirydd, neu wedi iddo beidio â bod yn gadeirydd, a
8 (1) The National Assembly may determine other terms for an appointment under this Part of this Schedule (subject to paragraph 9). E+W
y caiff cadeirydd SAC fod yn barti iddynt tra bo'r person hwnnw'n gadeirydd, neu wedi iddo beidio â bod yn gadeirydd.
that the non-executive member may hold while, or after ceasing to be, a member;
9 (1) Cyn gwneud unrhyw drefniadau o dan baragraff 7 neu benderfyniad o dan baragraff 8, rhaid ymgynghori â pherson priodol sydd â goruchwyliaeth dros benodiadau cyhoeddus.
that the chair of the WAO may hold while, or after ceasing to be, chair, and
Mae'r ymgynghoriad sy'n ofynnol o dan is-baragraff (1) yn ychwanegol at yr ymgynghoriad sy'n ofynnol o dan baragraff 7 (2).
to which the non-executive member may be a party while, or after ceasing to be, a member;
10 (1) Caiff y person sy'n gadeirydd ar SAC ymddiswyddo o'i swydd fel cadeirydd drwy roi hysbysiad ysgrifenedig i'r Cynulliad Cenedlaethol.
to which the chair of the WAO may be a party while, or after ceasing to be, chair.
Caiff aelod anweithredol ymddiswyddo drwy roi hysbysiad ysgrifenedig i'r Cynulliad Cenedlaethol.
But restrictions may only be imposed while a person is a non-executive member and for a maximum of 2 years afterwards, starting with the day on which the person ceases to be a non-executive member.
Daw penodiad y person sy'n ymddiswyddo i ben, yn unol ag is-baragraffau (1) neu (2), pan fo'r ymddiswyddiad yn cael ei dderbyn.
9 (1) No arrangements under paragraph 7 or determination under paragraph 8 may be made unless there has been consultation with an appropriate person with oversight of public appointments. E+W
bu'r aelod yn absennol o gyfarfodydd SAC heb ganiatâd SAC am gyfanswm o 3 mis neu fwy (dros gyfnod neu gyfnodau) mewn unrhyw gyfnod o 12 mis,
Consultation required under sub-paragraph (1) is in addition to the consultation required under paragraph 7 (2).
yw'r aelod wedi mynd yn fethdalwr neu wedi gwneud trefniant â chredydwyr,
10 (1) The person who chairs the WAO may resign from the position of chair by giving written notice to the National Assembly. E+W
yw'r aelod yn anaddas i barhau oherwydd camymddygiad,
A non-executive member may resign by giving written notice to the National Assembly.
yw'r aelod wedi methu â chydymffurfio â thelerau'r penodiad, neu
The term of appointment of a person who resigns in accordance with sub-paragraphs (1) or (2) ends when the resignation is accepted.
yw'r aelod yn methu â chyflawni ei swyddogaethau fel arall, yn anaddas i'w cyflawni fel arall, neu'n anfodlon eu cyflawni fel arall.
11 (1) The National Assembly may terminate the appointment of a non-executive member by giving the member written notice if - E+W
Os yw'r aelod anweithredol y daw a'i benodiad i ben o dan is-baragraff (1) yn gadeirydd ar SAC, mae penodiad y person hwnnw fel cadeirydd hefyd yn dod i ben.
the member has been absent from meetings of the WAO without the WAO's permission for a period or periods totalling 3 months or more in any 12 month period,
12 (1) Caiff y Cynulliad Cenedlaethol ddod â phenodiad aelod anweithredol fel cadeirydd SAC i ben.
the member has become bankrupt or has made an arrangement with creditors,
Ond cyn dod â phenodiad i ben rhaid ymgynghori â'r Prif Weinidog.
the member is unfit to continue the appointment because of misconduct,
wedi methu â chydymffurfio â thelerau'r penodiad, neu
the member has failed to comply with the terms of the appointment, or
fel arall yn anfodlon cyflawni swyddogaethau bod yn gadeirydd SAC.
12 (1) The National Assembly may terminate the appointment of a non-executive member as chair of the WAO. E+W
13 (1) Caiff SAC wneud darpariaeth i daliadau ychwanegol gael eu gwneud i'r Archwilydd Cyffredinol drwy lwfansau a buddion eraill i dalu treuliau yr aed iddynt yn briodol ac o anghenraid gan yr Archwilydd Cyffredinol yn rhinwedd ei swydd fel aelod o SAC a phrif weithredwr arni.
But before an appointment can be terminated the First Minister must be consulted.
Caniateir i daliadau gael eu gwneud o dan is-baragraff (1) yn ychwanegol at y tâl cydnabyddiaeth sy'n daladwy i'r Archwilydd Cyffredinol o dan adran 7.
The National Assembly may terminate the appointment if the chair of the WAO -
Mae symiau sy'n daladwy o dan is-baragraff (1) i'w talu gan SAC.
Additional remuneration of the Auditor General E+W
person a benodir yn unol â pharagraff 15 ("yr aelod a benodir"), a
Amounts payable by virtue of sub-paragraph (1) are to be paid by the WAO.
15 (1) Rhaid i'r Archwilydd Cyffredinol argymell person i'r aelodau anweithredol i'w benodi o dan y paragraff hwn.
PART 4 E+W EMPLOYEE MEMBERS
Rhaid i'r aelodau anweithredol -
Appointment E+W
penodi'r person hwnnw, neu
2 persons appointed in accordance with paragraph 16 ("the elected members").
16 (1) Rhaid i SAC gynnal pleidlais o'i staff at ddiben penodi person neu bersonau, yn ôl y digwydd, o dan y paragraff hwn.
15 (1) The Auditor General must recommend a person to the non-executive members for appointment under this paragraph. E+W
Mae penodiad a wneir o dan y paragraff hwn i'w drin fel penodiad ar sail teilyngdod at ddibenion paragraff 2 (2) (penodi aelodau SAC ar sail teilyngdod).
require the Auditor General to recommend another person (in which event this sub-paragraph applies again and so on until someone is appointed).
Caiff y telerau gynnwys trefniadau talu cydnabyddiaeth a all -
16 (1) The WAO must conduct a ballot of its staff for the purpose of appointing a person or, as the case may be, persons under this paragraph. E+W
cynnwys fformiwla neu fecanwaith arall ar gyfer addasu un neu fwy o'r elfennau hynny o dro i dro.
The elected members are to be appointed by the non-executive members in accordance with the result of the ballot.
Ni chaiff y trefniadau talu cydnabyddiaeth ddarparu ar gyfer talu cyflog nac ychwaith, yn ddarostyngedig i is-baragraff (5), ar gyfer pensiwn.
An appointment made under this paragraph is to be treated as an appointment on merit for the purposes of paragraph 2 (2) (appointment of WAO members to be on merit).
Bydd y symiau sy'n daladwy o dan is-baragraff (2) yn cael eu talu gan SAC.
The terms may include remuneration arrangements which -
18 (1) Caiff yr aelodau anweithredol bennu telerau penodi eraill ar gyfer penodiad aelod sy'n gyflogai.
may provide for allowances, gratuities, and other benefits to cover expenses properly and necessarily incurred by the person in the capacity of member of the WAO, and
Caiff y telerau hynny gynnwys cyfyngiadau ar y canlynol -
may include a formula or other mechanism for adjusting one or more of those elements from time to time.
y swyddi (gan gynnwys swyddi y caniateir penodi personau iddynt, eu hargymell ar eu cyfer neu eu henwebu ar eu cyfer gan neu ar ran y Goron, y Cynulliad Cenedlaethol neu Gomisiwn y Cynulliad Cenedlaethol) y caiff yr aelod sy'n gyflogai eu dal tra bo'r person hwnnw yn aelod, neu wedi iddo beidio â bod yn aelod;
Amounts payable by virtue of sub-paragraph (2) are to be paid by the WAO.
Ond dim ond tra bod person yn aelod sy'n gyflogai, ac am uchafswm o 2 flynedd yn dechrau ar y diwrnod y mae person yn peidio â bod yn aelod sy'n gyflogai, y caniateir gorfodi'r cyfyngiadau hynny.
Other terms of appointment E+W
19 Mae penodiad aelod sy'n gyflogai yn dod i ben -
18 (1) The non-executive members may determine other terms for an appointment of an employee member. E+W
os yw'r telerau penodi yn darparu ei fod yn dod i ben ar ddiwedd cyfnod, ar ddiwedd y cyfnod hwnnw, a
Those terms may include restrictions on -
beth bynnag yw'r sefyllfa, pan fo'r aelod yn peidio â bod yn gyflogai i SAC.
the offices or positions (including offices and positions to which persons may be appointed, or recommended or nominated for appointment, by or on behalf of the Crown, the National Assembly, or the National Assembly Commission) that the employee member may hold while, or after ceasing to be, a member;
20 (1) Caiff aelod sy'n gyflogai ymddiswyddo drwy roi hysbysiad ysgrifenedig i'r aelodau anweithredol.
But restrictions may only be imposed while a person is an employee member and for a maximum of 2 years afterwards, starting with the day on which the person ceases to be an employee member.
21 Caiff yr aelodau anweithredol ddod â phenodiad aelod sy'n gyflogai i ben drwy roi hysbysiad ysgrifenedig i'r aelod os -
19 E+W The appointment of an employee member terminates -
yw'r aelod wedi mynd yn fethdalwr neu wedi gwneud trefniant â chredydwyr,
if the terms of appointment provide for it to expire at the end of a period, at the end of that period, and
yw ystâd yr aelod wedi ei secwestru yn yr Alban neu fod yr aelod wedi ymrwymo i gynllun trefniant dyled o dan Ran 1 o Ddeddf Trefnu ac Atafaelu Dyled (Yr Alban) 2002 fel dyledwr, neu wedi gwneud, o dan gyfraith yr Alban, gompównd neu drefniant gyda chredydwyr yr aelod neu wedi rhoi gweithred ymddiried iddynt,
in any event, when the member ceases to be an employee of the WAO.
yw'r aelod yn anaddas i barhau oherwydd camymddygiad,
20 (1) An employee member may resign by giving written notice to the non-executive members. E+W
yw'r aelod wedi methu â chydymffurfio â thelerau'r penodiad, neu
The appointment is terminated upon acceptance of the resignation by the non-executive members.
yw'r aelod yn methu â chyflawni ei swyddogaethau fel arall, yn anaddas i'w cyflawni fel arall, neu'n anfodlon eu cyflawni fel arall.
the member has become bankrupt or has made an arrangement with creditors,
22 (1) Caiff SAC gyflogi staff.
the member's estate has been sequestrated in Scotland or the member has entered into a debt arrangement programme under Part 1 of the Debt Arrangement and Attachment (Scotland) Act 2002 as the debtor or has, under Scots law, made a composition or arrangement with, or granted a trust deed for, the member's creditors,
Ni all person gael ei benodi yn aelod o staff SAC os yw'r person wedi ei anghymhwyso rhag cael ei benodi ar unrhyw un o'r seiliau a bennir yn Rhan 6 o'r Atodlen hon.
the member is unfit to continue the appointment because of misconduct,
Bydd person yn peidio â bod yn aelod o staff SAC os yw'r person wedi ei anghymhwyso ar unrhyw un o'r seiliau hynny.
the member has failed to comply with the terms of the appointment, or
Bydd staff SAC yn cael eu cyflogi ar y telerau hynny y caniateir i SAC eu penderfynu.
the member is otherwise unable, unfit or unwilling to carry out the member's functions.
Ni chaiff person sy'n gyflogai i SAC ddal unrhyw swydd y caniateir penodi person iddi, argymell person ar ei chyfer neu enwebu person ar ei chyfer gan neu ar ran y Goron, y Cynulliad Cenedlaethol neu Gomisiwn y Cynulliad Cenedlaethol.
Appointment E+W
23 Nid yw aelod o staff SAC i'w ystyried -
A person cannot be appointed as a member of staff of the WAO if the person is disqualified from being appointed on any of the grounds specified in Part 6 of this Schedule.
yn mwynhau unrhyw statws, imiwnedd na braint sydd gan y Goron.
A person ceases to be a member of staff of the WAO if the person is disqualified on any of those grounds.
24 Ond ystyrir bod aelod o staff SAC yn was y Goron at ddibenion Deddf Cyfrinachau Swyddogol 1989.
A person who is an employee of the WAO may not hold any office or position to which a person may be appointed, or recommended or nominated for appointment, by or on behalf of the Crown, the National Assembly or the National Assembly Commission.
25 (1) Rhaid i SAC dalu tâl cydnabyddiaeth i gyflogeion fel y darperir ar ei gyfer gan eu telerau penodi, neu o dan y telerau hynny.
as the servant or agent of the Crown, or
y treuliau yr aed iddynt drwy weinyddu'r pensiynau hynny, y lwfansau hynny, y rhoddion ariannol hynny neu'r buddion eraill hynny.
24 E+W But a member of the staff of the WAO is to be taken to be a Crown servant for the purposes of the Official Secrets Act 1989.
26 (1) Ni all person gael ei benodi yn aelod o SAC neu yn gyflogai iddi os yw'r person wedi ei anghymhwyso ar unrhyw un o'r seiliau a bennir yn is-baragraff (3). LL+C
25 (1) The WAO must pay employees such remuneration as may be provided for by or under the terms of their employment. E+W
Mae person wedi ei anghymhwyso rhag bod yn aelod o SAC neu'n gyflogai iddi os yw'r person -
the provision of pensions, allowances, gratuities or other benefits by virtue of section 1 of the Superannuation Act 1972 to or in respect of any persons who are or have been members of the staff of the WAO, and
yn dal unrhyw swydd arall y caniateir i berson gael ei benodi iddi, neu ei argymell ar ei chyfer neu ei enwebu ar ei chyfer, gan neu ar ran y canlynol -
PART 6 E+W DISQUALIFICATION AS MEMBER OF, OR EMPLOYEE OF, THE WAO
y Cynulliad Cenedlaethol, neu
A person ceases to be a member or employee of the WAO if the person is disqualified on any of the grounds specified in sub-paragraph (3).
yn Aelod o Dŷ'r Cyffredin neu Dŷ'r Arglwyddi;
A person is disqualified from being a member or employee of the WAO if the person is -
yn Aelod o Senedd yr Alban; neu
a Member of the National Assembly;
yn Aelod o Gynulliad Gogledd Iwerddon.
the holder of any other office or position to which a person may be appointed, or recommended or nominated for appointment, by or on behalf of -
Mae is-baragraff (3) (b) i'w anwybyddu yn achos yr Archwilydd Cyffredinol.
the National Assembly Commission;
27 Rhaid i SAC wneud rheolau at ddibenion rheoleiddio gweithdrefnau SAC.
Sub-paragraph (3) (b) is to be disregarded in the case of the Auditor General.
Rhaid i'r rheolau ddarparu na ellir bodloni cworwm ar unrhyw adeg oni bai bod mwyafrif yr aelodau sy'n bresennol yn aelodau anweithredol.
General E+W
29 (1) Caiff y rheolau gynnwys -
27 E+W The WAO must make rules for the purpose of regulating the WAO's procedure.
darpariaeth ar gyfer sefydlu pwyllgorau SAC, ac i'r pwyllgorau hynny sefydlu is-bwyllgorau, a
28 (1) The rules must provide for a quorum for any meetings of the WAO (including meetings of committees or sub-committees set up under paragraph 29). E+W
Caiff cyflogai i SAC nad yw'n aelod sy'n gyflogai fod yn aelod o bwyllgor neu is-bwyllgor.
The rules may provide that different quorums may apply in different circumstances (for example, in relation to particular meetings or for particular purposes).
Caiff person nad yw'n aelod o SAC nac yn gyflogai i SAC fod yn aelod o bwyllgor neu is-bwyllgor, ar yr amod nad oes dim un o swyddogaethau SAC yn cael ei dirprwyo i'r pwyllgor neu'r is-bwyllgor (gweler paragraff 32).
provision regulating the procedures of those committees and sub-committees.
31 Nid effeithir ar ddilysrwydd unrhyw beth a wneir gan SAC (gan gynnwys unrhyw beth a wneir gan ei haelodau anweithredol, yr aelodau sy'n gyflogeion, unrhyw bwyllgor neu is-bwyllgor, a chan unrhyw gyflogai i SAC) gan -
30 E+W The rules must include provision about the conduct of ballots for the purpose of appointing employee members (see paragraph 16).
32 (1) Caiff SAC ddirprwyo ei swyddogaethau i -
31 E+W The validity of anything done by the WAO (including anything done by its non-executive members, the employee members, any committee or sub-committee and by any employee of the WAO) is not affected by -
Caiff pwyllgor ddirprwyo swyddogaethau (gan gynnwys swyddogaethau a ddirprwywyd iddo) i is-bwyllgor.
32 (1) The WAO may delegate any of its functions to - E+W
adran 20 (1) (a) (amcangyfrif incwm a gwariant SAC am bob blwyddyn ariannol);
any of its members, employees or committees, or
adran 25 (1) (paratoi cynllun blynyddol ar gyfer pob blwyddyn ariannol gyda'r Archwilydd Cyffredinol);
A committee may delegate functions (including functions delegated to it) to a sub-committee.
paragraff 34 (2) o Ran 8 o'r Atodlen hon (argymell person i archwilio cyfrifon SAC, etc);
The delegation of a function does not prevent the WAO or the committee (as the case may be) from carrying out the function itself.
paragraff 3 o Ran 2 o Atodlen 2 (paratoi adroddiad neu adroddiad interim, ar y cyd, bob blwyddyn ariannol ar arfer swyddogaethau'r Archwilydd Cyffredinol a SAC);
The delegation of a function does not affect the WAO's or the committee's responsibility for the function (as the case may be).
paragraff 5 o Ran 3 o Atodlen 2 (dynodi person arall, dros dro, i arfer swyddogaethau'r Archwilydd Cyffredinol).
section 20 (1) (a) (estimating the income and expenses of the WAO for each financial year);
33 (1) Yr Archwilydd Cyffredinol fydd y swyddog cyfrifyddu ar gyfer SAC.
section 25 (1) (preparing an annual plan for each financial year with the Auditor General);
Rhaid i'r swyddog cyfrifyddu, ar gyfer pob blwyddyn ariannol, yn unol â chyfarwyddiau a roddir gan y Trysorlys -
paragraph 27 of Part 7 of this Schedule (making rules for the purpose of regulating the WAO's procedure);
cadw cyfrifon priodol a chofnodion priodol mewn perthynas â hwy, a
paragraph 3 of Part 2 of Schedule 2 (jointly preparing a report or an interim report each financial year on the exercise of the functions of the Auditor General and the WAO);
Rhaid i ddatganiad o gyfrifon roi barn wir a theg ar -
paragraph 5 of Part 3 of Schedule 2 (designating another person to temporarily exercise the functions of the Auditor General).
cyflwr materion SAC ar ddiwedd y flwyddyn ariannol, a
33 (1) The Auditor General is to be the accounting officer for the WAO. E+W
Mae'r cyfarwyddiadau y caiff y Trysorlys eu rhoi yn cynnwys (ond nid ydynt yn gyfyngedig i) gyfarwyddiadau yn ymwneud â'r canlynol -
The accounting officer must, for each financial year, in accordance with directions given by the Treasury -
y materion a'r trafodion ariannol y mae'r cyfrifon neu'r datganiad o gyfrifon i ymwneud â hwy;
keep proper accounts and proper records in relation to them, and
yr wybodaeth sydd i'w chynnwys yn y cyfrifon a'r modd y mae'r cyfrifon i'w cyflwyno;
prepare a statement of accounts.
y dulliau a'r egwyddorion y mae'r cyfrifon i'w paratoi yn unol â hwy;
A statement of accounts must give a true and fair view of -
yr wybodaeth ychwanegol (os oes gwybodaeth felly) sydd i ddod gyda'r cyfrifon neu'r datganiad o gyfrifon.
the state of the WAO's affairs at the end of the financial year, and
Caiff y cyfarwyddiadau y caniateir i'r Trysorlys eu rhoi hefyd gynnwys cyfarwyddiadau i baratoi cyfrifon sy'n ymwneud â materion a thrafodion ariannol personau ac eithrio SAC.
the financial affairs and transactions to which the accounts or statement of accounts are to relate;
34 (1) Y Cynulliad Cenedlaethol sydd i benodi person yn archwilydd cyfrifon SAC, ac i bennu telerau penodi'r person hwnnw.
the information to be contained in the accounts and the manner in which the accounts are to be presented;
Caiff SAC argymell person at ddibenion is-baragraff (1).
the methods and principles in accordance with which the accounts are to be prepared;
Dim ond os yw'r person yn archwilydd cymwysedig fel y'i ddiffinnir yn adran 19 y mae person yn gymwys i'w benodi.
the additional information (if any) that is to accompany the accounts or statement of accounts.
Os yw person a benodir yn archwilydd yn peidio â bod yn archwilydd cymwysedig, mae'r person yn peidio â bod yn archwilydd.
The directions which the Treasury may give may also include directions to prepare accounts relating to financial affairs and transactions of persons other than the WAO.
Rhaid i'r person a benodir yn archwilydd roi sylw i'r safonau a'r egwyddorion y byddai disgwyl i ddarparwr proffesiynol arbenigol o wasanaethau cyfrifyddu neu archwilio eu dilyn.
The accounting officer for the WAO has, in relation to the accounts and finances of the WAO, such other responsibilities which are from time to time specified by the National Assembly.
Rhaid i SAC dalu tâl cydnabyddiaeth i'r archwilydd fel y darperir ar ei gyfer gan delerau penodi'r archwilydd, neu o dan y telerau hynny.
34 (1) It is for the National Assembly to appoint a person as auditor of the WAO's accounts, and to determine that person's terms of appointment. E+W
cael ei lofnodi gan swyddog cyfrifyddu SAC, a
The WAO may recommend a person for the purposes of sub-paragraph (1).
cael ei gyflwyno gan gadeirydd SAC i'r archwilydd a benodwyd o dan baragraff 34,
A person is eligible for appointment only if the person is a qualified auditor as defined in section 19.
heb fod yn hwyrach na 5 mis ar ôl diwedd y flwyddyn ariannol y mae'r datganiad yn ymwneud ag ef.
The person appointed as auditor must have regard to the standards and principles that an expert professional provider of accounting or auditing services would be expected to follow.
ymchwilio i unrhyw ddatganiad o gyfrifon a dderbynnir ganddo o dan is-baragraff (1) a'i ardystio, a
The WAO must pay the auditor such remuneration as may be provided for by or under the terms of the auditor's appointment.
gosod y datganiad o gyfrifon fel y'i hardystiwyd ganddo ynghyd â'i adroddiad arno gerbron y Cynulliad Cenedlaethol.
35 (1) A statement of accounts prepared under paragraph 33 must be - E+W
Rhaid i'r archwilydd, yn benodol, fod yn fodlon, ar ôl ymchwilio i ddatganiad o gyfrifon a gyflwynir iddo -
submitted by the chair of the WAO to the auditor appointed under paragraph 34,
nad yw arian y mae'r datganiad yn ymwneud ag ef, a gafodd SAC at ddiben penodol neu at ddibenion penodol, wedi ei wario ond at y diben hwnnw neu'r dibenion hynny;
no later than 5 months after the end of the financial year to which the statement relates.
bod y datganiad o gyfrifon yn cydymffurfio â gofynion unrhyw ddeddfiad sy'n gymwys i'r cyfrifon neu'r datganiad o gyfrifon;
examine and certify any statement of accounts received under sub-paragraph (1), and
Mae gan yr archwilydd yr hawl, ar bob adeg resymol, i gael gafael ar bob dogfen yr ymddengys i'r archwilydd ei bod yn angenrheidiol at ddibenion archwilio'r cyfrifon.
The auditor must, in particular, be satisfied from an examination of the statement of accounts -
ei gwneud yn ofynnol i unrhyw berson sy'n dal, neu'n atebol am ddogfen o'r fath, ddarparu unrhyw gymorth, gwybodaeth neu esboniad y mae'n rhesymol yn credu ei fod neu ei bod yn angenrheidiol at y dibenion hynny;
that the expenditure to which the statement relates has been incurred lawfully and in accordance with the authority which governs it;
ei gwneud yn ofynnol i berson perthnasol ddarparu cyfrifon i'r archwilydd, ar adegau a bennir ganddo, o ran y trafodion hynny (gan y person perthnasol) a bennir gan yr archwilydd.
The auditor has a right of access at all reasonable times to every document which appears to the auditor to be necessary for the purposes of the audit of the accounts.
unrhyw berson y mae'r cyfrifon yn ymwneud â'i faterion a'i drafodion ariannol o ganlyniad i baragraff 33 (5).
require any person holding or accountable for such document to provide any assistance, information or explanation which the auditor reasonably thinks necessary for those purposes;
cynnal ymchwiliadau i ddarbodaeth, effeithlonrwydd ac effeithiolrwydd y modd y mae'r Archwilydd Cyffredinol wedi defnyddio adnoddau wrth gyflawni swyddogaethau'r Archwilydd Cyffredinol;
require a relevant person to provide the auditor, at times specified by the auditor, with accounts of such of the transactions of the relevant person as the auditor may specify.
cynnal ymchwiliadau i ddarbodaeth, effeithlonrwydd ac effeithiolrwydd y modd y mae SAC wedi defnyddio adnoddau wrth gyflawni swyddogaethau SAC;
A " relevant person " means -
gosod adroddiad o ganlyniadau unrhyw ymchwiliadau o'r fath gerbron y Cynulliad Cenedlaethol.
the Auditor General,
At ddibenion cynnal ymchwiliadau o'r fath -
any person to whose financial affairs and transactions the accounts relate in consequence of paragraph 33 (5).
caiff yr archwilydd ei gwneud yn ofynnol i unrhyw berson sy'n dal, neu'n atebol am, unrhyw un o'r dogfennau hynny, ddarparu unrhyw gymorth, gwybodaeth neu esboniad y mae'n rhesymol yn credu ei fod neu ei bod yn angenrheidiol at y dibenion hynny.