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(1)Rhaid i Archwilydd Cyffredinol Cymru a’r rheoleiddwyr perthnasol roi sylw i’r angen am gydgysylltu wrth arfer eu swyddogaethau perthnasol.
(2)Mewn cysylltiad â phob blwyddyn ariannol rhaid i Archwilydd Cyffredinol Cymru lunio amserlen mewn perthynas â phob prif gyngor sy’n nodi barn yr Archwilydd Cyffredinol ynglŷn ag ar ba ddyddiadau neu yn ystod pa gyfnodau yn y flwyddyn honno—
(a)y dylai’r rheoleiddwyr perthnasol arfer eu swyddogaethau perthnasol mewn perthynas â’r cyngor, a
(b)y dylai’r Archwilydd Cyffredinol arfer swyddogaethau perthnasol yr Archwilydd Cyffredinol mewn perthynas â’r cyngor hwnnw.
(3)Cyn llunio amserlen o dan is-adran (2) rhaid i Archwilydd Cyffredinol Cymru ymgynghori â’r rheoleiddwyr perthnasol.
(4)Caniateir i’r ddyletswydd o dan is-adran (2) gael ei chyflawni drwy lunio amserlen sy’n ymwneud â mwy nag un flwyddyn ariannol.
(5)Rhaid i Archwilydd Cyffredinol Cymru a’r rheoleiddwyr perthnasol, wrth arfer eu swyddogaethau perthnasol mewn perthynas â phrif gyngor, gymryd pob cam rhesymol i gadw at yr amserlen a lunnir mewn perthynas â’r cyngor hwnnw o dan is-adran (2).
(6)Rhaid i Archwilydd Cyffredinol Cymru gynorthwyo’r rheoleiddwyr perthnasol i gydymffurfio â’u dyletswyddau o dan is-adrannau (1) a (5).
(7)Yn yr adran hon, mae i “rheoleiddwyr perthnasol” a “swyddogaethau perthnasol” yr ystyron a roddir yn adran 120.
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