techiaith/legislation-gov-uk_en-cy huggingface dataset:
The relevant body must ensure that the statement referred to in paragraph (4) accompanies -
Rhaid i'r corff perthnasol sicrhau bod y datganiad y cyfeirir ato ym mharagraff (4) yn mynd gydag -
any statement of accounts which it is obliged to prepare in accordance with regulation 8; or
unrhyw ddatganiad o gyfrifon y mae'n ddyletswydd arno i'w baratoi yn unol â rheoliad 8; neu
any accounting statement which it is obliged to prepared in accordance with regulation 14.
unrhyw ddatganiad cyfrifyddu y mae'n ddyletswydd arno i'w baratoi yn unol â rheoliad 14.
Accounting records and control systems
Cofnodion cyfrifyddu a systemau rheoli
6. - (1) The responsible financial officer of a relevant body must determine on behalf of the body, after consideration, when relevant, of proper practices, its -
6. - (1) Rhaid i swyddog ariannol cyfrifol corff perthnasol benderfynu ar ran y corff, ar ôl ystyried, lle bo'n briodol, arferion priodol, ei -
accounting records, including the form of accounts and supporting accounting records, and
cofnodion cyfrifyddu, gan gynnwys ffurf y cyfrifon a'r cofnodion cyfrifyddu ategol, a
accounting control systems,
systemau rheoli cyfrifyddu,
and that officer must ensure that the accounting control systems determined by that officer are observed and that the accounting records of the body are kept up to date and maintained in accordance with the requirements of any enactment and proper practices.
a rhaid i'r swyddog hwnnw sicrhau bod y systemau rheoli cyfrifyddu a benderfynir gan y swyddog hwnnw yn cael eu dilyn a bod cofnodion cyfrifyddu'r corff yn cael eu diweddaru a'u cynnal yn unol â gofynion unrhyw ddeddfiad ac arferion priodol.
The accounting records determined in accordance with paragraph (1) (a) must -
Rhaid i'r cofnodion cyfrifyddu y penderfynir arnynt yn unol â pharagraff (1) (a) -
be sufficient to show and explain a relevant body's transactions and to enable the responsible financial officer to ensure that any statement of accounts or accounting statement which is prepared under these Regulations complies with these Regulations; and
bod yn ddigonol i ddangos ac esbonio trafodion ariannol corff perthnasol ac i alluogi'r swyddog ariannol cyfrifol i sicrhau bod unrhyw ddatganiad o gyfrifon neu ddatganiad cyfrifyddu a gaiff eu paratoi o dan y Rheoliadau hyn, yn cydymffurfio â'r Rheoliadau hyn; a
contain -
cynnwys -
entries from day to day of all sums of money received and expended by the body and the matters to which the income and expenditure or receipts and payments accounts relate;
cofnodion o ddydd i ddydd o'r holl symiau o arian a dderbynnir ac a warir gan y corff a'r materion y mae'r cyfrifon incwm a gwariant neu dderbyniadau a thaliadau yn ymwneud â hwy;
a record of the assets and liabilities of the body; and
cofnod o asedau a rhwymedigaethau'r corff; a
a record of income and expenditure of the body in relation to claims made, or to be made, by it for contribution, grant or subsidy from the Welsh Ministers, any Minister of the Crown or a body to whom the Welsh Ministers or such a Minister may pay sums of monies.
cofnod o incwm a gwariant y corff mewn perthynas â hawliadau a wnaed ganddo, neu sydd i'w gwneud ganddo, am gyfraniad, grant neu gymhorthdal gan Weinidogion Cymru, unrhyw Weinidog y Goron neu gorff y caiff Gweinidogion Cymru neu'r Gweinidog hwnnw dalu symiau o arian iddo.
The accounting control systems determined in accordance with paragraph (1) (b) must include -
Rhaid i'r systemau rheoli cyfrifyddu y penderfynir arnynt yn unol â pharagraff (1) (b) gynnwys -
measures to ensure that the financial transactions of the body are recorded as soon as reasonably practicable and as accurately as reasonably possible, measures to enable the prevention and detection of inaccuracies and fraud, and the ability to reconstitute any lost records;
mesurau i sicrhau bod trafodion ariannol y corff yn cael eu cofnodi cyn gynted ag y bo'n rhesymol ymarferol ac mor gywir ag sy'n rhesymol bosibl, mesurau i alluogi rhwystro a chanfod anghywirdebau a thwyll, a'r gallu i ailgyfansoddi unrhyw gofnodion a gollwyd;
identification of the duties of officers dealing with financial transactions and division of responsibilities of those officers in relation to significant transactions;
dynodi dyletswyddau swyddogion sy'n ymwneud â thrafodion ariannol a rhannu cyfrifoldebau'r swyddogion hynny mewn perthynas â thrafodion arwyddocaol;
procedures to ensure that uncollectable amounts, including bad debts, are not written off except with the approval of the responsible financial officer, or such member of that person's staff as is nominated for this purpose, and that the approval is shown in the accounting records; and
gweithdrefnau i sicrhau nad yw symiau anghasgladwy, gan gynnwys dyledion drwg, yn cael eu diddymu ac eithrio gyda chymeradwyaeth y swyddog ariannol cyfrifol, neu unrhyw aelod o staff y person hwnnw a enwebwyd at y diben hwn, ac y dangosir y gymeradwyaeth yn y cofnodion cyfrifyddu; a
measures to ensure that risk is appropriately managed.
mesurau i sicrhau y rheolir risg yn briodol.
7. - (1) A relevant body must maintain an adequate and effective system of internal audit of its accounting records and of its system of internal control.
7. - (1) Rhaid i gorff perthnasol gynnal system ddigonol ac effeithiol o archwilio mewnol o'i gofnodion cyfrifyddu a'i system o reoli mewnol.
Any officer or member of that body must, if the body requires -
Rhaid i unrhyw swyddog neu aelod o'r corff hwnnw, os yw'r corff yn ei gwneud yn ofynnol -
make available such documents of the body which relate to its accounting and other records as appear to that body to be necessary for the purpose of the audit; and
trefnu bod unrhyw ddogfennau'r corff sy'n ymwneud â'i gofnodion cyfrifyddu a chofnodion eraill ar gael fel y mae'n ymddangos i'r corff hwnnw ei fod yn angenrheidiol at ddibenion yr archwiliad; a
supply the body with such information and explanation as that body considers necessary for that purpose.
rhoi i'r corff y cyfryw wybodaeth ac esboniad y mae'r corff hwnnw'n ystyried eu bod yn angenrheidiol at y diben hwnnw.
A larger relevant body must, at least once in each year, conduct a review of the effectiveness of its internal audit.
Rhaid i gorff perthnasol mwy, o leiaf unwaith ym mhob blwyddyn, gynnal adolygiad o effeithiolrwydd ei archwiliad mewnol.
The findings of the review referred to in paragraph (3) must be considered, as part of the consideration of the system of internal control referred to in regulation 5 (3), by the committee or body referred to in that paragraph.
Rhaid ystyried canfyddiadau'r adolygiad y cyfeirir ato ym mharagraff (3), fel rhan o'r ystyriaeth o'r system o reoli mewnol y cyfeirir ati yn rheoliad 5 (3), gan y pwyllgor neu'r corff y cyfeirir ato yn y paragraff hwnnw.
PART 4 Published Accounts and Audit - Larger Relevant Bodies
RHAN 4 Cyfrifon Cyhoeddedig ac Archwilio - Cyrff Perthnasol Mwy
8. - (1) A larger relevant body must prepare for each year a statement of accounts in accordance with these Regulations and proper practices and the statement must include such of the following accounting statements as are relevant to the functions of the body -
8. - (1) Rhaid i gorff perthnasol mwy baratoi datganiad o gyfrifon ar gyfer pob blwyddyn yn unol â'r Rheoliadau hyn ac arferion priodol a rhaid i'r datganiad gynnwys y rhai hynny o'r datganiadau cyfrifyddu canlynol sy'n berthnasol i swyddogaethau'r corff -
housing revenue account;
cyfrif refeniw tai;
firefighters' pension fund;
cronfa bensiwn diffoddwyr tân;
any other statements relating to each and every other fund in relation to which the body is required by any statutory provision to keep a separate account.
unrhyw ddatganiadau eraill sy'n berthnasol i bob cronfa arall y mae'n ofynnol gan unrhyw ddarpariaeth statudol i'r corff gadw cyfrif ar wahân mewn perthynas â hwy.
Where a county council or a county borough council is required by section 74 (duty to keep housing revenue account) of the 1989 Act (13) to maintain a Housing Revenue Account the statement of accounts required by paragraph (1) must include a note prepared in accordance with proper practices in relation to any Major Repairs Allowance grant paid to the county council or county borough council under section 31 of the 2003 Act detailing income and expenditure and any balance on any account used to record the grant.
Os yw'n ofynnol i gyngor sir neu gyngor bwrdeistref sirol gan adran 74 (dyletswydd i gadw cyfrif refeniw tai) o Ddeddf 1989 (13) gadw Cyfrif Refeniw Tai, rhaid i'r datganiad o gyfrifon sy'n ofynnol gan baragraff (1) gynnwys nodyn a baratowyd yn unol ag arferion priodol mewn perthynas ag unrhyw grant Lwfans Atgyweiriadau Mawr a delir i'r cyngor sir neu'r cyngor bwrdeistref sirol o dan adran 31 o Ddeddf 2003 yn nodi manylion incwm a gwariant ac unrhyw falans ar unrhyw gyfrif a ddefnyddiwyd i gofnodi'r grant.
Declaration of remuneration
Datganiad o dâl
9. - (1) The statement of accounts required by regulation 8 (1) must be accompanied by the notes referred to in paragraphs (2) to (4).
9. - (1) Rhaid bod y nodiadau y cyfeirir atynt ym mharagraffau (2) i (4) yn mynd gyda'r datganiad o gyfrifon sy'n ofynnol gan reoliad 8 (1).
The first note is a note of the relevant body's remuneration ratio information (but this requirement does not apply to a relevant body which is a joint committee).
Mae'r nodyn cyntaf yn nodyn o wybodaeth cymhareb tâl y corff perthnasol (ond nid yw'r gofyniad hwn yn gymwys i gorff perthnasol sy'n gyd-bwyllgor).
The second note is a note of (except in relation to persons to whom paragraph (4) applies) the number of employees or police officers in the year to which the accounts relate whose remuneration fell in each bracket of a scale in multiples of £5,000 starting with £60,000.
Mae'r ail nodyn yn nodyn (ac eithrio mewn perthynas â phersonau y mae paragraff (4) yn gymwys iddynt) o nifer y cyflogeion neu swyddogion yr heddlu yn y flwyddyn y mae'r cyfrifon yn berthnasol iddi yr oedd eu tâl yn dod o fewn pob un o'r bachau graddfa mewn lluosrifau o £5,000 gan ddechrau â £60,000.
The third note is a note of the remuneration (set out according to the categories listed in paragraph (7 and the contribution to the person's pension by the relevant body of -
Mae'r trydydd nodyn yn nodyn o'r tâl (wedi ei nodi'n unol â'r categorïau a restrir ym mharagraff (7 a chyfraniad at bensiwn y person gan y corff perthnasol ar gyfer -
relevant police officers,
swyddogion heddlu perthnasol,
in respect of their employment by the relevant body or in their capacity as a police officer, whether on a permanent or temporary basis.
mewn cysylltiad â'u cyflogaeth gan y corff perthnasol neu yn rhinwedd eu swydd fel swyddog yr heddlu, pa un ai ar sail barhaol neu dros dro.
The persons whose remuneration is to be noted under paragraph (4) must be listed individually and identified by way of job title only, except that those persons whose salary is £150,000 or more per year must also be identified by name.
Rhaid rhestru'r personau y mae eu tâl i gael ei nodi o dan baragraff (4) yn unigol a'u dynodi drwy enw'r swydd yn unig, ac eithrio bod yn rhaid dynodi'r personau hynny y mae eu cyflog yn £150,000 y flwyddyn neu fwy wrth eu henw hefyd.
The remuneration and the pension contribution noted under paragraph (4) must be noted in respect of both the year to which the accounts relate and the previous year.
Rhaid nodi'r tâl a'r cyfraniad at bensiwn a nodir o dan baragraff (4) mewn cysylltiad â'r flwyddyn y mae'r cyfrifon yn berthnasol iddi a'r flwyddyn flaenorol.
The categories to which paragraph (4) refers are -
Y categorïau y mae paragraff (4) yn cyfeirio atynt yw -
the total amount of salary, fees or allowances paid to or receivable by the person;
cyfanswm y cyflog, ffioedd neu lwfansau a delir i'r person neu a dderbynnir ganddo;
the total amount of bonuses paid to or receivable by the person;
cyfanswm y bonysau a delir i'r person neu a dderbynnir ganddo;
the total amount of sums paid by way of expenses allowance that are chargeable to United Kingdom income tax, and were paid to or receivable by the person;
cyfanswm y symiau a delir fel lwfans treuliau y mae modd codi treth incwm arnynt yn y Deyrnas Unedig ac a dalwyd i'r person neu y gallai'r person eu derbyn;
the total amount of any compensation for loss of employment paid to or receivable by the person, and any other payments made to or receivable by the person in connection with the termination of their employment by the relevant body, or, in the case of a relevant police officer, the total amount of any payment made to a relevant police officer who ceases to hold office before the end of a fixed term appointment;
cyfanswm unrhyw ddigollediad am golli cyflogaeth a dalwyd i'r person neu y gallai'r person ei dderbyn, ac unrhyw daliadau eraill a dalwyd i'r person neu y gallai'r person eu derbyn mewn cysylltiad â therfynu ei gyflogaeth gan y corff perthnasol, neu, yn achos swyddog heddlu perthnasol, cyfanswm unrhyw daliad a wnaed i swyddog heddlu perthnasol sy'n peidio â dal swydd cyn diwedd penodiad am dymor penodol;
the total estimated value of any benefits received by the person otherwise than in cash which do not fall within sub-paragraphs (a) to (d) above, which are emoluments of the person, and which are received by the person in respect of their employment by the relevant body or in their capacity as a police officer; and
cyfanswm gwerth unrhyw fuddiannau yr amcangyfrifir bod y person wedi eu derbyn ac eithrio mewn arian nad yw'n dod o fewn is-baragraffau (a) i (d) uchod, sy'n enillion y person, ac a dderbynnir gan y person o ran ei gyflogaeth gan y corff perthnasol neu yn rhinwedd ei swydd fel swyddog heddlu; ac
in relation to relevant police officers, any payments, whether made under the Police Regulations 2003 (14) or otherwise, which do not fall within (a) to (e) above.
mewn perthynas â swyddogion heddlu perthnasol, unrhyw daliadau pa un a gawsant eu gwneud o dan Reoliadau'r Heddlu 2003 (14) neu fel arall, nad ydynt yn dod o fewn (a) i (e) uchod.
in relation to contributions to the firefighters' pension scheme established under the Fire Services Acts 1947 and 1959 (18), the percentage of the aggregate of the pensionable pay calculated for the purposes of paragraph G2 (3) and (4) of Schedule 2 to the Firemen's Pension Scheme Order 1992 (19), multiplied by the person's pensionable pay;
person a chanddo gyfrifoldeb dros reoli'r corff perthnasol i'r graddau bod pŵer gan y person i gyfarwyddo neu reoli prif weithgareddau'r corff (yn benodol y gweithgareddau sy'n ymwneud â gwario arian), pa un ai ar ei ben ei hun neu ar y cyd â phersonau eraill;
the ratio of the amount in sub-paragraph (a) to the amount in sub-paragraph (b);
tâl prif weithredwr y corff yn ystod y flwyddyn y mae'r cyfrifon yn berthnasol iddi;
"senior employee" (" cyflogai hŷn ") means an employee whose salary is £150,000 or more per year, or an employee whose salary is £60,000 or more per year who falls within at least one of the following categories -
yn achos corff perthnasol sy'n gyngor sir neu'n gyngor bwrdeistref sirol, awdurdod tân ac achub neu awdurdod Parc Cenedlaethol, pennaeth gwasanaeth cyflogedig y corff a ddynodir o dan adran 4 (1) o Ddeddf 1989;
a person employed by a relevant body to which section 2 (politically restricted posts) of the 1989 Act (26) applies who -
yn achos corff perthnasol sy'n brif gwnstabl, y prif gwnstabl;
has been designated as head of paid service under section 4 of that Act (27);
yn achos corff perthnasol sy'n gomisiynydd heddlu a throsedd, y prif weithredwr a benodir gan y comisiynydd o dan Atodlen 1 i Ddeddf Diwygio'r Heddlu a Chyfrifoldeb Cymdeithasol 2011 (26);
is a statutory chief officer within the meaning of section 2 (6) of that Act; or
yn achos unrhyw gorff perthnasol arall, y cyflogai uchaf ei radd;
the person who is the head of staff for any relevant body to which section 4 of the 1989 Act does not apply; or
mewn perthynas â heddlu a gynhelir o dan adran 2 (cynnal heddluoedd) o Ddeddf yr Heddlu 1996 (27), y prif gwnstabl, ac
The sums of £60,000 and £150,000 in this regulation are to be reduced pro rata for an employee or officer who is employed or engaged on a temporary or part-time basis.
Mae'r symiau £60,000 a £150,000 yn y rheoliad hwn i'w gostwng pro rata ar gyfer cyflogai neu swyddog a gyflogir ar sail dros dro neu ar sail ran-amser, neu sydd wedi ei gymryd ymlaen felly.
Signing, approval and publication of statement of accounts
Llofnodi, cymeradwyo a chyhoeddi datganiad o gyfrifon
10. - (1) The responsible financial officer of a larger relevant body must, no later than 30 June immediately following the end of a year, 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.
10. - (1) Rhaid i swyddog ariannol cyfrifol corff perthnasol mwy, ddim hwyrach na'r 30 Mehefin yn union ar ol diwedd blwyddyn, lofnodi 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.
A larger relevant body must, no later than 30 September in the year immediately following the end of the year to which the statement relates -
Rhaid i gorff perthnasol mwy, ddim hwyrach na'r 30 Medi yn y flwyddyn yn union ar ôl diwedd y flwyddyn y mae'r datganiad yn berthnasol iddi -
consider either by way of a committee or by the members meeting as a whole the statement of accounts;
ystyried y datganiad o gyfrifon, naill ai drwy bwyllgor neu drwy gyfarfod llawn o'r holl aelodau;
following that consideration, approve the statement of accounts by a resolution of that committee or meeting;
yn dilyn yr ystyriaeth honno, cymeradwyo'r datganiad o gyfrifon drwy benderfyniad y pwyllgor neu'r cyfarfod hwnnw;
following approval, ensure that the statement of accounts is signed and dated by the person presiding at the committee or meeting at which that approval was given; and
yn dilyn cymeradwyaeth, sicrhau bod y datganiad o gyfrifon wedi ei lofnodi a'i ddyddio gan y person sy'n llywyddu'r pwyllgor neu'r cyfarfod lle y rhoddwyd y gymeradwyaeth honno; a
publish (which must include publication on the body's website) the statement of accounts together with any certificate, opinion or report issued, given or made by the auditor under sections 23 (2) (general report) (28) and 33 (advisory notices) (29) of the 2004 Act before the date of publication, or, 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.
cyhoeddi (a rhaid i hynny gynnwys cyhoeddi ar wefan y corff) y datganiad o gyfrifon ynghyd ag unrhyw dystysgrif, barn neu adroddiad a ddyroddwyd, a roddwyd neu a wnaed gan yr archwilydd o dan adrannau 23 (2) (adroddiad cyffredinol) (28) a 33 (hysbysiadau cynghorol) (29) o Ddeddf 2004 cyn y dyddiad cyhoeddi, neu, os bydd y cyhoeddi'n digwydd cyn i'r archwiliad gael ei orffen ac na roddwyd barn o'r fath, ynghyd â datganiad ac esboniad o'r ffaith na roddwyd barn gan yr archwilydd erbyn y dyddiad cyhoeddi.
The responsible financial officer must re-certify the presentation of the statement of accounts before the relevant body approves it.
Rhaid i'r swyddog ariannol cyfrifol ail-ardystio cyflwyniad y datganiad o gyfrifon cyn i'r corff perthnasol ei gymeradwyo.
If the responsible financial officer does not comply with paragraph (1) or (3), the larger relevant body must -
Os nad yw'r swyddog ariannol cyfrifol yn cydymffurfio â pharagraff (1) neu (3), rhaid i'r corff perthnasol mwy -
If the accounts were approved pursuant to paragraph (2) before the conclusion of an audit of those accounts, the accounts must be approved as soon as reasonably practicable after the receipt of any report from the auditor which contains the auditor's final findings from the audit and which is issued before the conclusion of the audit.
Os cafodd y cyfrifon eu cymeradwyo yn unol â pharagraff (2) cyn i archwiliad o'r cyfrifon hynny gael ei orffen, rhaid cymeradwyo'r cyfrifon cyn gynted ag y bo'n rhesymol ymarferol 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.
The approval required by paragraph (5) is in addition to approval pursuant to paragraph (2).
Mae'r gymeradwyaeth sy'n ofynnol gan baragraff (5) yn ychwanegol at gymeradwyaeth yn unol â pharagraff (2).
Where any material amendment is made to the accounts, the responsible financial officer must report such amendment to the larger relevant body or the committee of that body immediately before the body or committee is to approve the accounts pursuant to paragraph (2) or (5).
Os gwneir unrhyw ddiwygiad perthnasol i'r cyfrifon, rhaid i'r swyddog ariannol cyfrifol hysbysu'r corff perthnasol mwy neu bwyllgor y corff hwnnw am ddiwygiad o'r fath yn union cyn y mae'r corff neu'r pwyllgor i gymeradwyo'r cyfrifon yn unol â pharagraff (2) neu (5).
A larger relevant body must keep copies of the documents mentioned in paragraph (2) (d) for purchase by any person on payment of a reasonable sum.
Rhaid i gorff perthnasol mwy gadw copïau o'r dogfennau a grybwyllir ym mharagraff (2) (d) i'w prynu gan unrhyw berson wrth dalu swm rhesymol.
11. The procedure for public inspection of accounts for a larger relevant body, referred to in regulation 22, is that it must make the documents referred to in that regulation available for public inspection for 20 working days before the date appointed by the auditor under regulation 21.
11. Y weithdrefn ar gyfer archwiliad cyhoeddus o gyfrifon corff perthnasol mwy, y cyfeirir ato yn rheoliad 22, yw bod yn rhaid iddo sicrhau bod y dogfennau y cyfeirir atynt yn y rheoliad hwnnw ar gael ar gyfer archwiliad cyhoeddus am 20 diwrnod gwaith cyn y dyddiad a bennir gan yr archwilydd o dan reoliad 21.
12. - (1) The procedure for a larger relevant body to give notice of public rights, referred to in regulation 24, is that, not later than 14 days before the commencement of the period during which the accounts and other documents are made available in pursuance of regulation 11, the body must give notice by advertisement and on its website of the matters set out in paragraph (2).
12. - (1) Y weithdrefn i gorff perthnasol mwy roi hysbysiad am hawliau cyhoeddus, y cyfeirir ato yn rheoliad 24, yw bod yn rhaid i'r corff hysbysu drwy hysbyseb ac ar ei wefan am y materion a nodir ym mharagraff , ddim hwyrach na 14 diwrnod cyn dechrau'r cyfnod pan fydd y cyfrifon a dogfennau eraill ar gael yn unol â rheoliad 11.
the period during which the accounts and other documents referred to in paragraph (1) will be available for inspection in accordance with regulation 11;
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 11;
the place at which, and the hours during which, they will be so available;
y man lle byddant ar gael felly, a'r oriau pryd y byddant ar gael felly;
the rights contained in section 30 (inspection of documents and questions at audit) (30) and section 31 (right to make objections at audit) (31) of the 2004 Act; and
yr hawliau sydd wedi eu cynnwys yn adran 30 (archwilio dogfennau a chwestiynau yn ystod archwiliad) (30) ac adran 31 (hawl i wneud gwrthwynebiadau yn ystod archwiliad) (31) o Ddeddf 2004; ac
A larger relevant body must on giving notice under paragraph (1) notify the auditor immediately in writing that a notice has been given.
Rhaid i gorff perthnasol mwy wrth roi hysbysiad o dan baragraff (1) hysbysu'r archwilydd ar unwaith yn ysgrifenedig fod hysbysiad wedi ei roi.