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- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
16(1)Rhaid i GCC ar gyfer pob blwyddyn ariannol—
(a)cadw cyfrifon priodol a chofnodion priodol mewn perthynas â hwy, a
(b)llunio datganiad o gyfrifon.
(2)Rhaid i bob datganiad o gyfrifon gydymffurfio ag unrhyw gyfarwyddydau a roddir gan Weinidogion Cymru o ran—
(a)yr wybodaeth sydd i’w chynnwys ynddo,
(b)ym mha fodd y mae’r wybodaeth i’w chyflwyno, ac
(c)y dulliau a’r 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 GCC gyflwyno ei 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 i’r datganiad gael ei gyflwyno, gosod gerbron Cynulliad Cenedlaethol Cymru gopi o’r datganiad ardystiedig a’r adroddiad.
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