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3.—(1) O ran y flwyddyn ariannol 2011/2012 mae rhwymedigaethau Bwrdd Ardollau Cymru o dan erthyglau 13(3)(b) (paratoi cyfrifon) a 13(4) (cyflwyno cyfrifon i Archwilydd Cyffredinol Cymru) o'r Gorchymyn Ardollau wedi eu trosglwyddo i Weinidogion Cymru.
(2) Cyfrifoldeb Gweinidogion Cymru yw unrhyw faterion sy'n codi o'r cyfrifon sy'n gofyn am weithredu pellach.
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