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Rheoliadau Cyfrifon ac Archwilio (Cymru) 2014
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Cyfrifoldeb am reoli mewnol a rheolaeth ariannol
5.—(1) Rhaid i’r corff perthnasol sicrhau bod system gadarn o reoli mewnol sy’n hwyluso gweithrediad effeithiol swyddogaethau’r corff hwnnw ac sy’n cynnwys—
(a)trefniadau ar gyfer rheoli risg, a
(b)rheolaeth ariannol ddigonol ac effeithiol.
(2) Rhaid i’r corff perthnasol gynnal adolygiad o leiaf unwaith mewn blwyddyn ar effeithiolrwydd ei systemau rheoli mewnol.
(3) Rhaid i ganfyddiadau’r adolygiad y cyfeirir ato ym mharagraff (2) gael eu hystyried—
(a)yn achos corff perthnasol mwy, gan aelodau’r corff yn cyfarfod yn ei gyfanrwydd neu gan bwyllgor, a
(b)yn achos corff perthnasol llai, gan aelodau’r corff yn cyfarfod yn ei gyfanrwydd.
(4) Ar ôl yr adolygiad, rhaid i’r corff neu’r pwyllgor gymeradwyo datganiad ar reoli mewnol a baratowyd yn unol ag arferion priodol.
(5) Rhaid i’r corff perthnasol sicrhau bod y datganiad y cyfeirir ato ym mharagraff (4) yn mynd gydag—
(a)unrhyw ddatganiad o gyfrifon y mae’n ddyletswydd arno i’w baratoi yn unol â rheoliad 8; neu
(b)unrhyw ddatganiad cyfrifyddu y mae’n ddyletswydd arno i’w baratoi yn unol â rheoliad 14.
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