The governance and audit committee will need to report on the adequacy of the authority’s risk management and internal control arrangements, and comment on their effectiveness.
Bydd angen i'r pwyllgor llywodraethu ac archwilio adrodd ar ddigonolrwydd trefniadau rheoli risg a rheolaeth fewnol yr awdurdod, a rhoi sylwadau ar eu heffeithiolrwydd.