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52. Cyn gynted ag y bo'n rhesymol ymarferol ar ôl paratoi eu datganiad cyfrifon blynyddol, rhaid i'r Comisiynwyr—
(a)rhoi copi o'r datganiad ar gael yn swyddfeydd y Comisiynwyr am gyfnod o dri mis, i'w archwilio'n ddi-dâl gan aelodau'r cyhoedd, a rhaid i'r Comisiynwyr, os telir tâl rhesymol, gyflenwi copi o'r datganiad i unrhyw berson sy'n gofyn am gael ei gyflenwi â chopi; a
(b)anfon copi o'r datganiad at Weinidogion Cymru a phob un o'r awdurdodau lleol.
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