- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
21(1)Rhaid i’r Cyngor—
(a)cadw cyfrifon priodol a chofnodion priodol mewn perthynas â hwy, a
(b)llunio datganiad o gyfrifon mewn cysylltiad â phob blwyddyn ariannol.
(2)Wrth lunio datganiad o gyfrifon, rhaid i’r Cyngor gydymffurfio ag unrhyw gyfarwyddyd a roddir gan Weinidogion Cymru o ran—
(a)ffurf a chynnwys cyfrifon o’r fath;
(b)y dulliau ac egwyddorion y mae’r datganiad i gael ei lunio yn unol â hwy.
(3)Heb fod yn hwyrach na 31 Awst ar ôl diwedd pob blwyddyn ariannol, rhaid i’r Cyngor gyflwyno copi o’i ddatganiad o gyfrifon i—
(a)Gweinidogion Cymru, a
(b)Archwilydd Cyffredinol Cymru.
(4)Rhaid i Archwilydd Cyffredinol Cymru—
(a)archwilio’r datganiad o gyfrifon, ei ardystio ac adrodd arno, a
(b)heb fod yn hwyrach na 4 mis ar ôl cyflwyno’r copi o dan is-baragraff (3), osod gerbron Cynulliad Cenedlaethol Cymru gopi o’r datganiad ardystiedig a’r adroddiad.
(5)Yn yr Atodlen hon ystyr “blwyddyn ariannol” yw’r cyfnod o 12 mis sy’n dod i ben ar 31 Mawrth.
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