en-gb	These notes refer to the Public Audit (Wales) Act 2013 (anaw 3) 
cy-gb	Mae'r nodiadau hyn yn cyfeirio at Ddeddf Archwilio Cyhoeddus (Cymru) 2013 (dccc 3) 

en-gb	which received Royal Assent on 29 April 2013
cy-gb	a gafodd y Cydsyniad Brenhinol ar 29 Ebrill 2013

en-gb	PUBLIC AUDIT (WALES) ACT 2013
cy-gb	DEDDF ARCHWILIO CYHOEDDUS (CYMRU) 2013

en-gb	EXPLANATORY NOTES
cy-gb	NODIADAU ESBONIADOL

en-gb	INTRODUCTION
cy-gb	CYFLWYNIAD

en-gb	These Explanatory Notes are for the Public Audit (Wales) Act 2013 which was passed by the National Assembly for Wales on 5 March 2013 and received Royal Assent on 29 April 2013. 
cy-gb	Mae’r Nodiadau Esboniadol hyn ar gyfer Deddf Archwilio Cyhoeddus (Cymru) 2013 a basiwyd gan Gynulliad Cenedlaethol Cymru ar 5 Mawrth 2013 ac a gafodd y Cydsyniad Brenhinol ar 29 Ebrill 2013. 

en-gb	They have been prepared by the Department for Local Government and Communities of the Welsh Government to assist the reader of the Act. 
cy-gb	Fe'u lluniwyd gan Adran Llywodraeth Leol a Chymunedau Llywodraeth Cymru er mwyn cynorthwyo'r sawl sy'n darllen y Ddeddf. 

en-gb	The Explanatory Notes should be read in conjunction with the Act but are not part of it.
cy-gb	Dylid darllen y Nodiadau Esboniadol ar y cyd â'r Ddeddf ond nid ydynt yn rhan ohoni.

en-gb	The powers to make the Act are contained in Part 4 and Schedule 7 of the Government of Wales Act 2006. 
cy-gb	Mae’r pwerau i wneud y Ddeddf wedi eu cynnwys yn Rhan 4 o Ddeddf Llywodraeth Cymru 2006 ac Atodlen 7 ir Ddeddf honno. 

en-gb	The National Assembly for Wales has the legislative competence to make provision for and in connection with the Public Audit (Wales) Act 2013 by virtue of Schedule 7, subject 14 (Public Administration).
cy-gb	Mae gan Gynulliad Cenedlaethol Cymru y cymhwysedd i wneud darpariaeth ar gyfer Deddf Archwilio Cyhoeddus (Cymru) 2013, ac mewn cysylltiad â hi, yn rhinwedd Atodlen 7, pwnc 15 (Gweinyddiaeth Gyhoeddus).

en-gb	The following terms and abbreviations are used in the Explanatory Notes: 
cy-gb	Defnyddir y termau a'r byrfoddau canlynol yn y Nodiadau Esboniadol:

en-gb	The Assembly – the National Assembly for Wales 
cy-gb	Y Cynulliad – Cynulliad Cenedlaethol Cymru 

en-gb	The Assembly Commission – the National Assembly for Wales Commission 
cy-gb	Comisiwn y Cynulliad – Comisiwn Cynulliad Cenedlaethol Cymru 

en-gb	AGW – the Auditor General for Wales 
cy-gb	ACC – Archwilydd Cyffredinol Cymru 

en-gb	WAO – the Wales Audit Office 
cy-gb	SAC – Swyddfa Archwilio Cymru 

en-gb	WCF – the Welsh Consolidated Fund 
cy-gb	CGC – Cronfa Gyfunol Cymru 

en-gb	COMMENTARY ON SECTIONS
cy-gb	SYLWEBAETH AR YR ADRANNAU

en-gb	Introduction
cy-gb	Cyflwyniad

en-gb	Section 1 – Overview
cy-gb	Adran 1 – Trosolwg

en-gb	The Bill comprises 36 sections and 4 Schedules. 
cy-gb	Mae'r Ddeddf yn cynnwys 36 o adrannau a 4 Atodlen. 

en-gb	As set out in section 1 (which is not intended to have any legal effect) of the Bill, the main provisions –
cy-gb	Fel y nodir yn adran 1 (na fwriedir iddi gael effaith gyfreithiol) o'r Ddeddf, mae'r prif ddarpariaethau yn gwneud y canlynol –

en-gb	prescribe the office of the Auditor General for Wales (AGW) is to continue;
cy-gb	rhagnodi bod swydd Archwilydd Cyffredinol Cymru (ACC) i barhau;

en-gb	create a new corporate body, the Wales Audit Office (WAO), and confer functions upon it;
cy-gb	creu corff corfforaethol newydd, sef Swyddfa Archwilio Cymru (SAC), ac yn rhoi swyddogaethau iddi;

en-gb	prescribe the governance arrangements for both the AGW and the WAO, and make provision for the relationship between the two;
cy-gb	rhagnodi trefniadau llywodraethu ar gyfer ACC a SAC, a gwneud darpariaeth arall yn ymwneud â’r berthynas rhwng y ddau;

en-gb	prescribe how the functions of the AGW are to be exercised and makes the AGW the auditor of local government bodies in Wales.
cy-gb	rhagnodi sut y mae swyddogaethau ACC i’w harfer, ac yn gwneud ACC yn archwilydd i gyrff llywodraeth leol yng Nghymru.

en-gb	Part 1: 
cy-gb	Rhan 1: 

en-gb	Auditor General for Wales
cy-gb	Archwilydd Cyffredinol Cymru

en-gb	Section 2 – Office of Auditor General for Wales
cy-gb	Adran 2 - Swyddfa Archwilydd Cyffredinol Cymru

en-gb	5. This section provides for the office of the AGW to continue. 
cy-gb	5. Mae'r adran hon yn darparu ar gyfer parhau swydd ACC. 

en-gb	At present, the office of AGW is established under Schedule 8 to the Government of Wales Act 2006. 
cy-gb	Ar hyn o bryd, mae swydd ACC wedi ei sefydlu o dan Atodlen 8 o Ddeddf Llywodraeth Cymru 2006.

en-gb	By reference to the office of AGW continuing, the effect is that there is no break in the continuity of that office or in the exercise of the functions of that office. 
cy-gb	Effaith y cyfeiriad at barhau swydd ACC yw nad oes toriad ym mharhad y swydd honno nac ym mharhad arfer swyddogaethau'r swydd honno. 

en-gb	Under section 2(2) Her Majesty is to appoint an individual to that office on the nomination of the National Assembly for Wales ('the Assembly').
cy-gb	O dan adran 2(2) Ei Mawrhydi sydd i benodi unigolyn i ddal y swydd honno ar enwebiad y Cynulliad. 

en-gb	Appointment to the office is for a maximum of 8 years; 
cy-gb	Bydd penodiad i'r swydd am gyfnod o wyth mlynedd ar y mwyaf; 

en-gb	a person may only hold the office of AGW once.
cy-gb	dim ond unwaith y caiff person ddal swydd ACC.

en-gb	Before making a nomination to Her Majesty as to the person who should be appointed as AGW, the Assembly must be satisfied reasonable consultation with those bodies representing the interests of local government bodies in Wales has been undertaken.
cy-gb	Cyn gwneud enwebiad i’w Mawrhydi ynghylch y person a ddylai gael ei benodi yn ACC, rhaid i'r Cynulliad gael ei fodloni bod ymgynghoriad rhesymol wedi ei gynnal gyda'r cyrff hynny sy'n cynrychioli buddiannau cyrff llywodraeth leol yng Nghymru.

en-gb	Section 3 – Resignation or removal
cy-gb	Adran 3 – Ymddiswyddiad neu ddiswyddiad

en-gb	The AGW holds office until the end of the term for which he or she has been appointed (which can be up to 8 years from appointment, see section 2) unless the AGW is:
cy-gb	Mae ACC yn dal y swydd tan ddiwedd y cyfnod y’i penodwyd ar ei gyfer (caiff hynny fod am hyd at wyth mlynedd ar ôl y penodiad, gweler adran 2) oni fydd ACC:

en-gb	relieved of the appointment by Her Majesty at the AGW’s request;
cy-gb	yn cael ei ryddhau o’i swydd gan Ei Mawrhydi ar gais ACC ei hunan

en-gb	relieved of the appointment because Her Majesty is satisfied that the AGW is no longer capable of performing the duties because of medical reasons; and is also incapable for such reasons of requesting he or she be relieved of office;
cy-gb	yn cael ei ryddhau o’i swydd oherwydd bod Ei Mawrhydi bellach wedi ei bodloni bod ACC, am resymau meddygol, yn analluog i gyflawni ei ddyletswyddau a’i fod hefyd yn analluog, am y rhesymau hynny, i ofyn am ei ryddhau o’i swydd;

en-gb	removed from post by Her Majesty because of misbehaviour.
cy-gb	yn cael ei ddiswyddo gan Ei Mawrhydi oherwydd camymddwyn.

en-gb	Removal from post on the grounds of misbehaviour is done only on the recommendation of the Assembly. 
cy-gb	Dim ond ar argymhelliad y Cynulliad y caniateir diswyddo person ar sail camymddwyn. 

en-gb	Such a recommendation can only be made if at least two-thirds of all Assembly Members vote in favour of such action.
cy-gb	Ni cheir gwneud argymhelliad o’r fath oni fydd o leiaf ddwy ran o dair o holl Aelodau’r Cynulliad yn pleidleisio o blaid gweithredu felly . 

en-gb	Section 4 – Disqualification
cy-gb	Adran 4 - Anghymhwyso

en-gb	This section sets out the grounds which would disqualify a person from being the AGW. 
cy-gb	Mae'r adran hon yn nodi'r seiliau a fyddai yn anghymhwyso person rhag bod yn ACC. 

en-gb	The grounds relate to being a member of a legislature within the United Kingdom, an employee of the WAO, or holder of any other office or position appointed by the Crown, the Assembly or the Assembly Commission.
cy-gb	Mae'r seiliau yn ymwneud â bod yn aelod o ddeddfwrfa o fewn y Deyrnas Unedig, yn gyflogai i SAC, neu’n ddeiliad unrhyw swydd neu benodiad arall gan y Goron, y Cynulliad neu Gomisiwn y Cynulliad.

en-gb	Section 5 – Employment etc of former Auditor General
cy-gb	Adran 5 - Cyflogaeth etc cyn-Archwilydd Cyffredinol

en-gb	This section prescribes the restrictions around future employment, office-holding or provision of services that will apply to persons who have been appointed as the AGW under this Act but who no longer hold the office. 
cy-gb	Mae'r adran hon yn rhagnodi'r cyfyngiadau ynghylch cyflogaeth, dal swydd neu ddarparu gwasanaethau yn y dyfodol, a fydd yn gymwys i bersonau a benodwyd yn ACCau o dan y Ddeddf hon ond nad ydynt bellach yn dal y swydd honno. 

en-gb	The restrictions apply for two years beginning on the day the person ceases to hold office. 
cy-gb	Bydd y cyfyngiadau'n gymwys am gyfnod o ddwy flynedd sy’n dechrau gyda’r diwrnod y mae'r person yn peidio â dal y swydd. 

en-gb	The aim is to avoid any possible conflict of interest or perception of such a conflict when the person is AGW – e.g. to avoid the situation where an AGW nearing the end of his or her term of office carries out his or her functions leniently in respect of a body to which he or she may be appointed upon ceasing to be AGW.
cy-gb	Y bwriad yw osgoi unrhyw wrthdaro buddiannau neu ganfyddiad o wrthdaro o'r fath pan fo person yn ACC - e.e. er mwyn osgoi sefyllfa lle y mae ACC, a’i gyfnod yn y swydd ar fin dirwyn i ben, yn cyflawni ei swyddogaethau'n drugarog mewn perthynas â chorff y gallai gael ei benodi iddo wedi i'w swydd fel ACC ddod i ben.

en-gb	Section 7 – Remuneration
cy-gb	Adran 7 - Tâl cydnabyddiaeth

en-gb	The Assembly is required to make remuneration arrangements for an AGW appointed under this Act (prior to the appointment of the AGW), and such arrangements may include salary, allowances, gratuities, pension arrangements and other benefits. 
cy-gb	Mae'n ofynnol i'r Cynulliad wneud trefniadau i dalu tâl cydnabyddiaeth ar gyfer ACC a benodwyd o dan y Ddeddf hon (cyn penodi ACC), a chaiff y trefniadau hynny gynnwys cyflog, lwfansau, arian rhodd, trefniadau ar gyfer pensiwn abuddion eraill. 

en-gb	In all cases these arrangements (or elements therein) cannot be performance-based.
cy-gb	Ym mhob achos ni chaiff y trefniadau hyn (nac elfennau ohonynt) fod ar sail perfformiad.

en-gb	In determining the arrangements the Assembly is required to consult with the First Minister.
cy-gb	Wrth benderfynu ar y trefniadau, mae'n ofynnol i'r Cynulliad ymgynghori â'r Prif Weinidog.

en-gb	Amounts payable will be charged on the Welsh Consolidated Fund (WCF), which means that payment will be directly from that Fund rather than from monies voted annually by the Assembly. 
cy-gb	Bydd symiau sy'n daladwy yn cael eu codi ar CGC, ac mae hyn yn golygu y bydd taliad yn dod yn uniongyrchol o'r Gronfa honno yn hytrach nag o'r arian y pleidleisir arno gan y Cynulliad yn flynyddol. 

en-gb	This is designed to further protect the independence of the AGW.
cy-gb	Mae hyn wedi ei lunio i warchod annibyniaeth ACC ymhellach.

en-gb	Note also paragraph 13 of Schedule 1 and paragraph 1 of Schedule 3 to the Act – see below.
cy-gb	Noder hefyd baragraff 13 o Atodlen 1 i'r Ddeddf, a pharagraff 1 o Atodlen 3 iddi – gweler isod.

en-gb	Section 8 – How functions are to be exercised
cy-gb	Adran 8 - Sut y mae swyddogaethau i gael eu harfer

en-gb	This section maintains and enhances the independence of the AGW in the exercise of his or her functions – the functions of the office are not subject to the direction or control of the Assembly or the Welsh Government and there is new provision to make clear that the AGW has complete discretion in the manner in which he or she exercises audit related functions.
cy-gb	Mae'r adran hon yn cynnal ac yn cynyddu annibyniaeth ACC wrth iddo arfer ei swyddogaethau – nid yw swyddogaethau'r swydd yn ddarostyngedig i gyfarwyddyd na rheolaeth y Cynulliad na Llywodraeth Cymru, ac mae darpariaeth newydd i’w gwneud yn glir bod gan ACC ddisgresiwn llwyr yn y modd y mae yn arfer swyddogaethau mewn perthynas ag archwilio.

en-gb	However this is subject to the following. 
cy-gb	Er hynny, mae hyn yn ddarostyngedig i'r canlynol. 

en-gb	The AGW must seek to perform his or her functions efficiently, and in a cost-effective manner. 
cy-gb	Rhaid i ACC anelu at gyflawni ei swyddogaethau yn effeithiol ac mewn dull cost-effeithiol. 

en-gb	The AGW must also have regard to the standards and principles of professional practice in relation to auditing and accounting. 
cy-gb	Rhaid i ACC hefyd roi ystyriaeth i’r safonau a’r egwyddorion ymarfer proffesiynol mewn perthynas ag archwilio a chyfrifyddiaeth. 

en-gb	The AGW must have regard to advice provided by the WAO and provided the AGW has regard to that advice the AGW has complete discretion in the exercise of his or her audit related functions.
cy-gb	Rhaid i ACC roi ystyriaeth i gyngor a ddarperir gan SAC, ac ar yr amod bod ACC yn ystyried y cyngor hwnnw mae gan ACC ddisgresiwn llwyr wrth arfer ei swyddogaethau mewn perthynas ag archwilio.

en-gb	Section 9 – Supplementary powers
cy-gb	Adran 9 - Pwerau atodol

en-gb	This section provides the AGW with a general power to do anything which facilitates, or is incidental or conducive to, the exercise of his or her functions. 
cy-gb	Mae’r adran hon yn darparu p * er cyffredinol i ACC wneud unrhyw beth a fwriedir i hwyluso arfer unrhyw un o’i swyddogaethau, neu sy’n gysylltiedig â’u harfer neu’n gydnaws â’u harfer. 

en-gb	The general power does not extend however to functions which are or could become the responsibility of the WAO under this Act.
cy-gb	Nid yw'r p * er cyffredinol hwn yn ymestyn, fodd bynnag i swyddogaethau sydd, neu a allai ddod, yn gyfrifoldeb i SAC o dan y Ddeddf hon.

en-gb	Section 10 – Code of audit practice
cy-gb	Adran 10 - Cod ymarfer archwilio

en-gb	The AGW must issue a code of practice which embodies the best professional practice to be adopted in the carrying out of his or her functions relating to the:
cy-gb	Rhaid i ACC ddyroddi cod ymarfer yn ymgorffori'r arfer proffesiynol gorau sydd i'w fabwysiadu wrth iddo gyflawni ei swyddogaethau —

en-gb	examining of any accounts (including of local government bodies in Wales) or statement of accounts in accordance with any enactment;
cy-gb	ynglŷn ag ymchwilio i unrhyw gyfrifon (gan gynnwys cyfrifon cyrff llywodraeth leol yng Nghymru) neu ddatganiadau o gyfrifon yn unol ag unrhyw ddeddfiad;

en-gb	carrying out, undertaking or promoting value for money studies or examinations; 
cy-gb	ynglŷn â chynnal neu hybu astudiaethau neu ymchwiliadau gwerth am arian; 

en-gb	and
cy-gb	ac

en-gb	as provided for in various provisions of the Government of Wales Act 1998, the Public Audit (Wales) Act 2004 and Schedule 8 to the Government of Wales Act 2006.
cy-gb	fel y darperir mewn amryw ddarpariaethau yn Neddf Llywodraeth Cymru 1998, Deddf Archwilio Cyhoeddus (Cymru) 2004 ac Atodlen 8 i Ddeddf Llywodraeth Cymru 2006.

en-gb	19. In preparing the Code the AGW must consult those persons he or she thinks appropriate. 
cy-gb	19. Wrth baratoi'r Cod, rhaid i ACC ymgynghori â’r personau hynny yr ymddengys iddo ei bod yn briodol ymgynghori â hwy. 

en-gb	When the Code is made and published, the AGW must comply with it.
cy-gb	Pan fo'r Cod wedi ei wneud a'i gyhoeddi, rhaid i ACC gydymffurfio ag ef.

en-gb	Section 11 – Audit of local government bodies
cy-gb	Adran 11 – Archwilio cyrff llywodraeth leol

en-gb	This provides for the AGW to be the statutory auditor of the accounts of all local government bodies in Wales. 
cy-gb	Mae hyn yn darparu mai ACC fydd archwilydd statudol cyfrifon yr holl gyrff llywodraeth leol yng Nghymru. 

en-gb	Section 11 should be read with paragraph 2 of Schedule 3 to the Act – see below.
cy-gb	Dylid darllen adran 11 ar y cyd â pharagraff 2 o Atodlen 3 i'r Ddeddf – gweler isod.

en-gb	At present the AGW is not empowered to audit the accounts of local government bodies. 
cy-gb	Ar hyn o bryd, nid oes p * er gan ACC i archwilio cyfrifon cyrff llywodraeth leol. 

en-gb	Instead auditors are appointed by the AGW to perform those audits. 
cy-gb	Yn hytrach, penodir archwilwyr gan ACC i gynnal yr archwiliadau hynny. 

en-gb	Given the AGW has other functions in respect of local government bodies (for example in relation to value for money), is responsible for auditing the Welsh Government, Welsh NHS bodies and others, and the thrust of other proposals in the Act, it is considered appropriate for the audit of local government bodies in Wales to be vested with the AGW.
cy-gb	Gan fod swyddogaethau eraill gan ACC mewn perthynas â chyrff llywodraeth leol (er enghraifft mewn perthynas â gwerth am arian) a’i fod yn gyfrifol am archwilio Llywodraeth Cymru a chyrff GIG Cymru, a chan ystyried byrdwn cynigion eraill yn y Ddeddf, bernir ei bod yn briodol breinio’r p * er i archwilio cyrff llywodraeth leol yng Nghymru yn ACC.

en-gb	Section 16 of the Local Government (Wales) Measure 2009 provides that ‘relevant regulators’ include an auditor appointed under section 13 of the Public Audit (Wales) Act 2004. 
cy-gb	Mae adran 16 o Fesur Llywodraeth Leol (Cymru) 2009 yn darparu bod ‘rheoleiddwyr perthnasol’ yn cynnwys archwilydd a benodir o dan adran 13 o Ddeddf Archwilio Cyhoeddus (Cymru) 2004. 

en-gb	Because of the amendments made by section 11(1) of this Act, a consequential amendment is required to the 2009 Measure as there will no longer be auditors appointed by the AGW in this context. 
cy-gb	Oherwydd y diwygiadau a wnaed gan adran 11(1) o'r Ddeddf hon, mae'n ofynnol gwneud diwygiad canlyniadol i Fesur 2009 gan na fydd archwilwyr yn cael eu penodi gan ACC yn y cyd-destun hwnnw mwyach. 

en-gb	That is achieved by section 11(2) of the Act.
cy-gb	Cyflawnir hyn gan adran 11(2) o'r Ddeddf.

en-gb	Section 12 – Transfer etc of supervisory functions of Welsh Ministers: consultation
cy-gb	Adran 12 - Trosglwyddo etc swyddogaethau goruchwyliol Gweinidogion Cymru: ymgynghori

en-gb	Under section 146A of the Government of Wales Act 1998 certain functions of the Welsh Ministers may, by order, be transferred to or exercised on their behalf by the AGW. 
cy-gb	Mae adran 16 o Fesur Dan adran 146A o Ddeddf Llywodraeth Cymru 1998 caniateir i Weinidogion Cymru, drwy orchymyn, drosglwyddo swyddogaethau penodol i ACC, neu i ACC arfer swyddogaethau penodol ar eu rhan. 

en-gb	Such transfer, or exercise, can only be with the consent of the AGW.
cy-gb	Ni chaniateir trosglwyddo neu arfer swyddogaethau o’r fath ac eithrio gyda chydsyniad ACC.

en-gb	Section 12 of the Act amends section 146A of the 1998 Act so as to require the Welsh Ministers to consult with the WAO before making such an order. 
cy-gb	Mae adran 12 o'r Ddeddf yn diwygio adran 146A o Ddeddf 1998 i’w gwneud yn ofynnol bod Gweinidogion Cymru yn ymgynghori â SAC cyn gwneud gorchymyn o'r fath. 

en-gb	The requirement for the AGW to consent to the transfer or exercise of such functions remains unchanged.
cy-gb	Nid oes newid yn y gofyniad bod ACC yn cydsynio i'r trosglwyddiad neu i arfer y swyddogaethau hynny.

en-gb	Part 2: 
cy-gb	Rhan 2: 

en-gb	The Wales Audit Office and its relationship with the Auditor General Section 13 - Incorporation of Wales Audit Office
cy-gb	Swyddfa Archwilio Cymru a’i pherthynas â’r Archwilydd Cyffredinol Adran 13 – Ymgorffori Swyddfa Archwilio Cymru

en-gb	Section 13 establishes a new corporate body called the Wales Audit Office (the WAO). 
cy-gb	Mae adran 13 yn sefydlu corff corfforaethol newydd o'r enw Swyddfa Archwilio Cymru (SAC). 

en-gb	This section also gives effect to Schedule 1 which contains provision about the incorporation of the WAO.
cy-gb	Mae'r cymal hwn hefyd yn rhoi effaith i Atodlen 1, sy’n cynnwys darpariaeth ynghylch ymgorffori SAC.

en-gb	Section 14 and 15 – Powers and Efficiency
cy-gb	Adrannau 14 a 15 – Pwerau ac Effeithlonrwydd

en-gb	Section 14 provides that the WAO may do anything that facilitates or is incidental or conducive to the exercise of its functions, but the WAO (by virtue of section 15) must aim to carry out its functions efficiently and cost-effectively.
cy-gb	Mae adran 14 yn darparu y caiff SAC wneud unrhyw beth a fwriedir i hwyluso arfer unrhyw un neu ragor o’i swyddogaethau, neu sy’n gydnaws neu’n gysylltiedig â’u harfer, ond rhaid i SAC (yn rhinwedd adran 15) anelu at gyflawni ei swyddogaethau yn effeithiol ac yn gost-effeithlon.

en-gb	Section 16 – Relationship with the Auditor General
cy-gb	Adran 16 – Y berthynas â’r Archwilydd Cyffredinol a SAC

en-gb	Section 16 provides that the AGW is the chief executive of the WAO, but not an employee of it. 
cy-gb	Mae adran 16 yn darparu mai ACC yw prif weithredwr SAC, ond nad yw’n gyflogai iddi. 

en-gb	This section also gives effect to Schedule 2 (Relationship between the Auditor General and the WAO).
cy-gb	Mae'r adran hon hefyd yn rhoi effaith i Atodlen 2 (Y berthynas rhwng yr Archwilydd Cyffredinol a SAC).

en-gb	Section 17 – WAO to monitor and provide advice
cy-gb	Adran 17 - SAC i fonitro a darparu cyngor

en-gb	The WAO must monitor and may advise the AGW in respect of his or her functions; 
cy-gb	Rhaid i SAC fonitro ACC mewn perthynas â'i swyddogaethau. Caiff SAC hefyd gynghori ACC mewn perthynas â’i swyddogaethau. 

en-gb	the AGW is under a duty (section 17(3)) to have regard to any such advice.
cy-gb	Mae ACC o dan ddyletswydd (adran 17(3)) i roi sylw i unrhyw gyngor o'r fath.

en-gb	Section 18 – Delegation and joint exercise of functions of the Auditor General
cy-gb	Adran 18 - Dirprwyo swyddogaethau’r Archwilydd Cyffredinol a’u harfer ar y cyd

en-gb	Section 18 enables the functions of the AGW to be carried out by an employee of the WAO or a person providing services to the WAO (for example, those who are contracted to provide audit support services to the AGW), provided the employee or person is authorised to do so in a scheme of delegation and agrees to comply with the AGW’s code of audit practice (see section 10(1)). 
cy-gb	Mae adran 18 yn galluogi i swyddogaethau ACC gael eu cyflawni gan gyflogai i SAC neu berson sy'n darparu gwasanaethau i SAC (er enghraifft, y rheini sydd wedi eu contractio i ddarparu gwasanaethau cefnogi archwilio i ACC), ar yr amod fod y cyflogai neu'r person wedi ei awdurdodi i wneud hynny mewn cynllun dirprwyo, ac yn cytuno i gydymffurfio â chod ymarfer archwilio ACC (gweler adran 10(1)). 

en-gb	A scheme of delegation will be prepared by the AGW and will describe the conditions of that scheme. 
cy-gb	Caiff cynllun dirprwyo ei baratoi gan ACC, a bydd yn disgrifio amodau’r cynllun hwnnw. 

en-gb	Where functions are carried out under the scheme of delegation, the responsibility for them remains with the AGW.
cy-gb	Pan fo swyddogaethau yn cael eu cyflawni o dan y cynllun dirprwyo mae'r cyfrifoldeb am y swyddogaeth yn aros gydag ACC.

en-gb	The scheme of delegation must be prepared by the AGW (and none other) who must consult the WAO in preparing or revising that scheme.
cy-gb	Rhaid i'r cynllun dirprwyo gael ei baratoi gan ACC (a neb arall), a rhaid iddo ymgynghori gyda SAC wrth baratoi neu ddiwygio’r cynllun hwnnw.

en-gb	Section 19 – Provision of services
cy-gb	Adran 19 - Darparu gwasanaethau

en-gb	Section 19 enables the WAO to make arrangements to receive administrative, professional or technical services that it or the AGW may need to carry out their respective functions, for example the provision of expert audit services relating to tax. 
cy-gb	Mae adran 19 yn galluogi SAC i wneud trefniadau i gael gwasanaethau gweinyddol, proffesiynol neu dechnegol y gallai fod eu hangen arni hi neu ACC er mwyn cyflawni eu priod swyddogaethau, er enghraifft darparu gwasanaethau archwilio arbenigol yn ymwneud â threth. 

en-gb	It also enables the WAO to make arrangements with a 'relevant authority’ (as defined in section 19(9)) so that the WAO or AGW can provide those services to a relevant authority, or to exercise the functions of that authority.
cy-gb	Mae hefyd yn galluogi SAC i wneud trefniadau gydag 'awdurdod perthnasol' (fel y’i diffinnir yn adran 19(9)) fel bod SAC neu ACC yn gallu darparu’r gwasanaethau hynny i awdurdod perthnasol, neu i arfer swyddogaethau’r awdurdod hwnnw.

en-gb	‘Relevant authority’ includes local authorities (in Wales and in England), other public authorities and government departments.
cy-gb	Mae ‘awdurdod perthnasol’ yn cynnwys awdurdodau lleol (yng Nghymru a Lloegr), awdurdodau cyhoeddus eraill ac adrannau o'r llywodraeth.

en-gb	The WAO is able to make the arrangements on terms, including relating to payment. 
cy-gb	Mae SAC yn gallu gwneud trefniadau am delerau, gan gynnwys rhai'n ymwneud â thalu. 

en-gb	If the terms include fees payable to the WAO (for example, for the provision of services by the AGW to a relevant authority), these must be in accordance with the scheme of charges prepared under section 24 (see below).
cy-gb	Os yw'r telerau'n cynnwys ffioedd sy'n daladwy i SAC (er enghraifft, ar gyfer darparu gwasanaethau gan ACC i awdurdod perthnasol), rhaid iddynt fod yn unol â'r cynllun codi ffioedd a lunnir o dan adran 24 (gweler isod).

en-gb	Section 20 – Expenditure
cy-gb	Adran 20 – Gwariant

en-gb	The AGW and the WAO must jointly prepare an estimate for each financial year (to year ending 31 March) of all of the income and expenditure of the WAO, including in particular the resources needed for the exercise of the AGW’s functions. 
cy-gb	Rhaid i ACC a SAC ddarparu amcangyfrif ar y cyd ar gyfer pob blwyddyn ariannol (sy’n dod i ben ar 31 Mawrth) o bob incwm a gwariant gan SAC, gan gynnwys, yn benodol, yr adnoddau y mae eu hangen amdanynt ar gyfer arfer swyddogaethau ACC. 

en-gb	The estimate must be laid before the Assembly for examination and possible modification. 
cy-gb	Rhaid i'r amcangyfrif gael ei osod gerbron y Cynulliad er mwyn iddo gael edrych arno ac efallai ei addasu. 

en-gb	The estimate must be laid at least 5 months before the start of the financial year to which it relates.
cy-gb	Rhaid i'r amcangyfrif gael ei osod o leiaf bum mis cyn dechrau'r flwyddyn ariannol y mae'n ymwneud â hi.

en-gb	Modifications by the Assembly to the estimate may only be made if the AGW and WAO have been consulted, and any views made by them taken into account.
cy-gb	Dim ond os ymgynghorir ag ACC a SAC, ac yr ystyrir unrhyw safbwyntiau a fynegir ganddynt, y caniateir i’r Cynulliad wneud unrhyw addasiadau i’r amcangyfrif.

en-gb	The estimate (modified or otherwise) will be included in the Assembly’s Budget Motion under the Standing Orders of the Assembly. 
cy-gb	Bydd yr amcangyfrif (wedi ei addasu neu fel arall) yn cael ei gynnwys yng Nghynnig Cyllidebol y Cynulliad o dan Reolau Sefydlog y Cynulliad. 

en-gb	The estimate must cover all income and expenditure elements including those relating to the audit of local government bodies and all estimated fees income. 
cy-gb	Rhaid i'ramcangyfrif gynnwys pob elfen incwm a gwariant, gan gynnwys y rhai sy’n ymwneud ag archwilio cyrff llywodraeth leol a phob incwm ffioedd amcangyfrifedig. 

en-gb	(Paragraph 75 of Schedule 4 to this Act repeals paragraph 9(4) of Schedule 8 to the Government of Wales Act 2006 – power for the AGW to retain certain fees income).
cy-gb	(Mae paragraff 75 o Atodlen 4 i’r Ddeddf hon yn diddymu paragraffau 9(4) o Atodlen 8 i Ddeddf Llywodraeth Cymru 2006 – y p * er i ACC gadw incwm rhai ffioedd).

en-gb	Section 21 – Provision of resources for Auditor General’s functions
cy-gb	Adran 21 – Darparu adnoddau ar gyfer swyddogaethau’r Archwilydd Cyffredinol

en-gb	37. Section 21 requires the WAO, as the budget-holder, to provide resources to the AGW as required by the AGW so he or she can carry out his or her functions. 
cy-gb	37. Mae adran 21 yn ei gwneud yn ofynnol bod SAC, fel deiliad y gyllideb, yn darparu i ACC ba adnoddau bynnag y bo’n ofynnol ganddo er mwyn cyflawni ei swyddogaethau. 

en-gb	The resources are, in particular, -
cy-gb	Yn benodol, bydd yr adnoddau hynny yn cynnwys—

en-gb	staff to assist the AGW;
cy-gb	staff i gynorthwyo ACC

en-gb	services from any person (for example, external audit or other audit services principally under section 19);
cy-gb	gwasanaethau gan unrhyw berson (er enghraifft, gwasanaethau archwilio allanol neu wasanaethau archwilio eraill, yn bennaf o dan adran 19)

en-gb	holding property, documents or other information; 
cy-gb	dal eiddo, dogfennau neu wybodaeth arall; 

en-gb	and
cy-gb	a

en-gb	keeping records relating to the functions of the AGW.
cy-gb	cadw cofnodion mewn perthynas â swyddogaethau ACC.

en-gb	Section 22 – Borrowing
cy-gb	Adran 22 - Benthyca

en-gb	This section enables the WAO to borrow money, by way of an overdraft or otherwise, to meet a temporary excess of expenditure. 
cy-gb	Mae’r adran hon yn galluogi SAC i fenthyca arian, ar ffurf gorddrafft neu fel arall, at y diben o fodloni gorwariant dros dro. 

en-gb	A power to borrow is not available to the AGW.
cy-gb	Nid yw'r pŵer benthyca ar gael i ACC.

en-gb	Section 23 and 24 – relating to Fees
cy-gb	Adrannau 23 a 24 – yn ymwneud â ffioedd

en-gb	Section 23 enables the WAO to charge fees for audits and audit-related functions carried out by the AGW, and any services provided by the AGW, in accordance with a scheme for charging fees prepared by the WAO. 
cy-gb	Mae adran 23 yn galluogi SAC i godi ffioedd am archwiliadau a swyddogaethau mewn perthynas ag archwiliadau a gyflawnir gan ACC ac unrhyw wasanaethau a ddarperir gan ACC, a hynny yn unol â chynllun ar gyfer codi ffioedd a ddarperir gan SAC. 

en-gb	The fees charged may not exceed the full cost of providing the services in question and are payable to the WAO.
cy-gb	Ni chaniateir i’r ffioedd a godir fod yn fwy na chost lawn darparu’r gwasanaethau dan sylw, ac y mae’r ffioedd yn daladwy i SAC.

en-gb	Under section 24 the WAO’s scheme must identify the enactments enabling it to charge a fee in accordance with any prescribed amount or any scale of fees as the case may be. 
cy-gb	O dan adran 24, rhaid i gynllun SAC nodi’r deddfiadau sy’n ei galluogi i godi ffi yn unol ag unrhyw swm penodedig neu raddfa ffioedd benodedig, yn ôl y digwydd. 

en-gb	But where an enactment makes no provision for a scale or an amount, the WAO must identify its basis for calculating the fee. 
cy-gb	Ond os nad yw deddfiad yn gwneud darpariaeth ar gyfer swm neu raddfa, rhaid i SAC nodi ei sail ar gyfer cyfrifo’r ffi. 

en-gb	This section also provides for the Welsh Ministers to prescribe certain scales of fees and where that is so, the WAO must comply with the scales prescribed. 
cy-gb	Mae’r adran hon hefyd yn darparu ar gyfer rhagnodi rhai graddfeydd ffioedd gan Weinidogion Cymru, ac os gwnânt hynny, bydd rhaid i SAC gydymffurfio â’r graddfeydd a ragnodir. 

en-gb	The WAO must review its scheme at least once in every calendar year and lay its scheme (and any revision of it) before the Assembly for approval. 
cy-gb	Rhaid i SAC adolygu ei chynllun o leiaf unwaith bob blwyddyn galendr a gosod ei chynllun (ac unrhyw ddiwygiad ohono) gerbron y Cynulliad ar gyfer ei gymeradwyo. 

en-gb	The scheme takes effect when approved by the Assembly following which the WAO must publish it.
cy-gb	Bydd y cynllun yn cael effaith pan gymeradwyir ef gan y Cynulliad; ac yn dilyn hynny, rhaid i SAC gyhoeddi’r cynllun.

en-gb	Section 25 to 27 – relating to the Annual Plan
cy-gb	Adrannau 25 i 27 – yn ymwneud â’r Cynllun Blynyddol

en-gb	The AGW and the WAO must jointly prepare an annual plan. 
cy-gb	Rhaid i ACC a SAC ar y cyd baratoi cynllun blynyddol. 

en-gb	The annual plan must set out the planned work for both the AGW and the WAO; 
cy-gb	Rhaid i’r cynllun blynyddol nodi'r gwaith a gynlluniwyd ar gyfer ACC a SAC fel ei gilydd; 

en-gb	the resources available, and which may become available to the WAO; 
cy-gb	yr adnoddau sydd ar gael ac a allai ddod ar gael i SAC; 

en-gb	and how those resources are to be used to achieve their planned work (section 25 (2)).
cy-gb	a’r modd y mae’r adnoddau i gael eu defnyddio er mwyn cyflawni’r gwaith a gynlluniwyd ar eu cyfer (adran 25(2)).

en-gb	The annual plan must also include the maximum resources that it is anticipated will be allocated by the WAO to the AGW for the purpose of undertaking the AGW’s programme of work (section 25(2)(f)).
cy-gb	Rhaid i’r cynllun blynyddol nodi hefyd uchafswm yr adnoddau y rhagwelir y bydd SAC yn eu dyrannu i ACC at y diben o ymgymryd â rhaglen waith ACC (gweler adran 25(2)(f))

en-gb	Although neither the AGW nor WAO are bound by the annual plan, they must have regard to it (section 27). 
cy-gb	Er nad yw ACC na SAC wedi eu rhwymo gan y cynllun blynyddol, rhaid iddynt roi sylw iddo (adran 27). 

en-gb	That means in exercising their functions (including the provision of resources required by the AGW) both the AGW and the WAO must give the annual plan the appropriate weight in all the circumstances. 
cy-gb	Mae hynny’n golygu bod yn rhaid i ACC a SAC, wrth arfer euswyddogaethau (gan gynnwys darparu'r adnoddau sy'n ofynnol gan ACC), roi i'r cynllun blynyddol y pwysigrwydd priodol o dan yr holl amgylchiadau. 

en-gb	If other unforeseen work arises then the need for that work to be done (and its resource implications) must be properly balanced against the planned work (and resources allocated for that).
cy-gb	Os bydd rhyw waith nas rhagwelwyd yn codi, yna rhaid pwyso â mesur yn briodol yr angen i gyflawni'r gwaith hwnnw (a goblygiadau hynny i adnoddau) o’i gymharu â’r gwaith a gynlluniwyd (a'r adnoddau a ddyrannwyd i'r gwaith hwnnw).

en-gb	The annual plan must be jointly prepared by the AGW and the WAO before the start of the financial year in which that work is to be carried out (section 25(1)). 
cy-gb	Rhaid i’r cynllun blynyddol gael ei baratoi gan ACC a SAC cyn dechrau'r flwyddyn ariannol y mae'r gwaith i'w gyflawni ynddi (adran 25(1)). 

en-gb	Once prepared it must be laid before the Assembly (section 26) and the Assembly will be under a duty to publish it by virtue of section 144 of the Government of Wales Act 2006 (as amended by paragraph 73 of Schedule 4 to this Act).
cy-gb	Unwaith y'i llunnir, rhaid ei osod gerbron y Cynulliad (adran 26), a bydd y Cynulliad o dan ddyletswydd i'w gyhoeddi yn rhinwedd adran 144 o Ddeddf Llywodraeth Cymru 2006 (fel y'i diwygiwyd gan baragraff 73 o Atodlen 4 i’r Ddeddf hon).

en-gb	Part 3: 
cy-gb	Rhan 3: 

en-gb	Miscellaneous and general
cy-gb	Amrywiol a chyffredinol

en-gb	Section 28 – Functions of the National Assembly
cy-gb	Adran 28 - Swyddogaethau'r Cynulliad Cenedlaethol

en-gb	This section provides authority for the Assembly to make provision (within its Standing Orders) as to how the functions set out in this Act falling to the Assembly (other than its functions of approving legislation) are to be exercised. 
cy-gb	Mae'r adran hon yn darparu awdurdod i'r Cynulliad wneud darpariaeth (o fewn ei Reolau Sefydlog) ynghylch sut y mae'r swyddogaethau a nodir yn y Ddeddf sydd dan ofal y Cynulliad (ac eithrio ei swyddogaethau i gymeradwyo deddfwriaeth) i'w harfer. 

en-gb	The intention is that relying on this provision the Assembly could make provision in its Standing Orders so that one or more of its committees could exercise those functions relating to the oversight and supervision of the AGW. 
cy-gb	Y bwriad yw y gall y Cynulliad wneud darpariaeth yn ei Reolau Sefydlog, wrth ddibynnu ar y ddarpariaeth hon, fel bod un neu ragor o'i bwyllgorau yn gallu arfer y swyddogaethau hynny sy'n ymwneud â goruchwylio a chael trosolwg ar ACC. 

en-gb	For example, the Assembly could provide that the function of appointing the non-executive members of the WAO will be exercised by a committee of the Assembly rather than by the Assembly acting in Plenary session.
cy-gb	Er enghraifft, gallai’r Cynulliad ddarparu y bydd y swyddogaeth o benodi aelodau anweithredol SAC yn cael ei harfer gan bwyllgor y Cynulliad yn hytrach na chan y Cynulliad yn gweithredu mewn Cyfarfod llawn.

en-gb	Section 29 – Indemnification
cy-gb	Adran 29 – Indemnio

en-gb	Section 29 provides that any compensation to a third party for a breach of a duty (for example in contract or negligence) by an AGW appointed under this Act, a person providing services to the AGW or WAO (for example under section 19), the WAO’s former or current members or employees is to be charged on and paid from the WCF (as such it is not to be subject to the approval of the Assembly in a Budget resolution). 
cy-gb	Mae adran 29 yn darparu bod unrhyw ddigollediad i drydydd parti am dordyletswydd (er enghraifft mewn contract neu mewn achos o esgeulustra) gan ACC a benodwyd o dan y Ddeddf hon, person sy'n darparu gwasanaethau i ACC neu SAC (er enghraifft o dan adran 19), cyn-aelodau neu aelodau presennol SAC neu gyflogeion iddi, i'w godi ar CGC a'i dalu ohoni (felly nid yw'r digollediad yn ddarostyngedig i gymeradwyaeth y Cynulliad mewn penderfyniad cyllidebol). 

en-gb	See also paragraph 13 of Schedule 3 to the Act.
cy-gb	Gweler hefyd baragraff 13 o Atodlen 3 i'r Ddeddf.

en-gb	Section 30 – Orders
cy-gb	Adran 30 - Gorchmynion

en-gb	This section makes general provision about other powers in the Act that enable subordinate legislation to be made (namely orders). 
cy-gb	Mae'r adran hon yn gwneud darpariaeth gyffredinol ynghylch pwerau eraill yn y Ddeddf sy’n galluogi gwneud is-ddeddfwriaeth (sef gorchmynion). 

en-gb	Such legislation is to be made by statutory instrument. 
cy-gb	Mae’r is-ddeddfwriaeth honno i gael ei gwneud drwy offerynnau statudol. 

en-gb	Subsections (2) and (3) establish the Assembly procedure for making those orders. 
cy-gb	Yn is-adrannau (2) a (3) sefydlir gweithdrefn y Cynulliad ar gyfer gwneud y gorchmynion hynny. 

en-gb	Subsection (4) is a technical provision which ensures the powers in the Act to make such subordinate legislation are wide enough to make certain types of provision such as supplemental provisions.
cy-gb	Darpariaeth dechnegol yw is-adran (4), sy'n sicrhau bod y pwerau sydd yn y Ddeddf i wneud yr is-ddeddfwriaeth yn ddigon eang i wneud darpariaethau penodol, megis darpariaethau atodol.

en-gb	Section 31 – Directions
cy-gb	Adran 31 - Cyfarwyddiadau

en-gb	Section 31 makes general provision in respect of the powers in the Act to issue directions.
cy-gb	Mae adran 31 yn gwneud darpariaeth gyffredinol mewn perthynas â’r pwerau yn y Ddeddf i ddyroddi cyfarwyddiadau.

en-gb	Section 32 – Interpretation
cy-gb	Adran 32 – Dehongli

en-gb	This section provides the meaning of various terms used throughout the Act
cy-gb	Mae'r adran hon yn darparu ystyr termau amrywiol a ddefnyddir yn y Ddeddf.

en-gb	Section 33 - Transitional, supplementary and saving provisions etc
cy-gb	Adran 33 – Darpariaethau trosiannol, atodol ac arbed etc

en-gb	Section 33(1) gives effect to Schedule 3 to the Act which sets out the principal transitional etc. provisions.
cy-gb	Mae adran 33(1) yn rhoi effaith i Atodlen 3 i’r Ddeddf, sy’n nodi’r prif ddarpariaethau trosiannol etc.

en-gb	Section 33(2) enables the Welsh Ministers, by order, to make further transitional, transitory or saving etc. provisions in connection with the coming into force of the Act or to give full effect to the Act when enacted.
cy-gb	Mae adran 33(2) yn galluogi Gweinidogion Cymru, drwy orchymyn, i wneud darpariaethau trosiannol, darpariaethau darfodol neu ddarpariaethau arbed etc pellach mewn cysylltiad â'r Ddeddf hon yn dod i rym, neu i roi effaith lawn i’r Ddeddf pan fo wedi ei deddfu.

en-gb	Section 33(4) enables an order under subsection (2) to modify the transitional etc. provisions set out in Schedule 3. 
cy-gb	Mae adran 33(4) yn galluogi gorchymyn o dan is-adran (2) i addasu’r darpariaethau trosiannol etc. a nodir yn Atodlen 3. 

en-gb	This provision is a safety net provision to ensure adjustments can be made to the detailed provisions set out in Schedule 3 should the circumstances at the time the Act comes into force dictate.
cy-gb	Mae’r ddarpariaeth hon yn ‘ddarpariaeth rhwyd arbed’ er mwyn sicrhau y gellir gwneud addasiadau i’r darpariaethau manwl a nodir yn Atodlen 3 petai’r amgylchiadau ar yr adeg pryd y daw’r Ddeddf i rym yn mynnu hynny.

en-gb	Section 34 – Minor and consequential amendments
cy-gb	Adran 34 – Mân ddiwygiadau a diwygiadau canlyniadol

en-gb	Section 34 gives effect to Schedule 4 (minor and consequential amendments).
cy-gb	Mae Adran 34 yn rhoi effaith i Atodlen 4 (mân ddiwygiadau a diwygiadau canlyniadol).

en-gb	SCHEDULE 1 – INCORPORATION OF WALES AUDIT OFFICE Paragraph 1 – Membership
cy-gb	ATODLEN 1 – YMGORFFORI SWYDDFA ARCHWILIO CYMRU Paragraff 1 – Aelodaeth

en-gb	This paragraph establishes that the WAO will have 9 members, comprising 5 who are not employees of the WAO (known as ‘non-executive members’), the AGW, and 3 employees of the WAO (known as ‘employee members’).
cy-gb	Mae'r paragraff hwn yn cadarnhau y bydd gan SAC 9 aelod, sef 5 nad ydynt yn gyflogeion i SAC (a elwir yn ‘aelodau anweithredol’), ACC a 3 cyflogai i SAC (a elwir yn ‘aelodau sy'n gyflogeion’).

en-gb	Paragraph 2 – Appointment of non-executive and employee members
cy-gb	Paragraff 2 – Penodi aelodau anweithredol ac aelodau sy’n gyflogeion

en-gb	The appointments of the non-executive and employee members of the WAO are to be made on merit, and a person cannot be appointed (or remain appointed) if they are disqualified on the grounds set out in paragraph 26 of Schedule 1 – see below.
cy-gb	Penodir aelodau anweithredol ac aelodau sy’n gyflogeion SAC ar sail teilyngdod ac ni all person gael ei benodi (nac aros yn y swydd) os yw wedi ei anghymhwyso ar y seiliau a nodir ym mharagraff 26 o Atodlen 1 – gweler isod.

en-gb	Paragraph 4 – Appointment of non-executive members
cy-gb	Paragraff 4 – Penodi aelodau anweithredol

en-gb	It is for the Assembly to appoint the non-executive members of the WAO, on the basis of a fair and open competition.
cy-gb	Y Cynulliad sydd i benodi aelodau anweithredol SAC, a hynny ar sail cystadleuaeth deg ac agored.

en-gb	Paragraph 5 – Appointment of chair of the WAO
cy-gb	Paragraff 5 – Penodi cadeirydd ar SAC

en-gb	One of the 5 non-executive members of the WAO is to be appointed as the Chair of the WAO by the Assembly. 
cy-gb	Bydd y Cynulliad yn penodi un o bum aelod anweithredol SAC yn Gadeirydd ar SAC. 

en-gb	Before making such an appointment, there must be consultation with the First Minister. 
cy-gb	Cyn gwneud y penodiad hwnnw, rhaid ymgynghori â'r Prif Weinidog. 

en-gb	There may be consultation with other persons as appropriate.
cy-gb	Caniateir ymgynghori â phersonau eraill fel y bo'n briodol.

en-gb	A person cannot be appointed as Chair more than twice.
cy-gb	Ni chaniateir penodi person yn Gadeirydd fwy na dwywaith.

en-gb	Paragraph 6 – Period of appointment and re-appointment
cy-gb	Paragraff 6 – Cyfnod penodi ac ailbenodi

en-gb	Appointment of the non-executive members and Chair of the WAO is for a maximum of 4 years, and a person cannot be appointed more than twice to these offices.
cy-gb	Penodir aelodau anweithredol a Chadeirydd SAC am bedair blynedd ar y mwyaf, ac ni chaniateir penodi person i'r swyddi hyn fwy na dwywaith.

en-gb	Paragraph 7 – Remuneration arrangements
cy-gb	Paragraff 7 – Trefniadau talu cydnabyddiaeth

en-gb	The Assembly may make remuneration arrangements for the Chair of the WAO and the other non-executive members, and such arrangements may include salary,allowances, gratuities, and other benefits (but not pension arrangements). 
cy-gb	Caiff y Cynulliad wneud trefniadau ar gyfer talu cydnabyddiaeth ar gyfer Cadeirydd SAC a’r aelodau anweithredol eraill, a chaiff y trefniadau hynny gynnwys cyflog, lwfansau, rhoddion ariannol, a buddion eraill (ond nid trefniadau pensiwn). 

en-gb	In all cases these arrangements (or elements therein) must not be performance-based.
cy-gb	Ym mhob achos ni chaniateir i’r trefniadau hyn (nac elfennau ohonynt) fod yn seiliedig ar berfformiad.

en-gb	Before the arrangements for the Chair can be made, there must be consultation with the First Minister (paragraph 7(2)). 
cy-gb	Cyn gwneud y trefniadau ar gyfer y Cadeirydd, rhaid ymgynghori â’r Prif Weinidog (paragraff 7(2)). 

en-gb	There must also be consultation with an appropriate person with oversight of public appointments (paragraph 9). 
cy-gb	Rhaid ymgynghori hefyd â pherson priodol sydd â throsolwg ar benodiadau cyhoeddus (paragraff 9). 

en-gb	There may be consultation with other persons as appropriate.
cy-gb	Caniateir ymgynghori â phersonau eraill fel y bo'n briodol.

en-gb	The amounts payable for the Chair of the WAO will be charged on the WCF; 
cy-gb	Bydd y symiau sy'n daladwy ar gyfer Cadeirydd SAC yn cael eu codi ar CGC; 

en-gb	the amounts payable for the other non-executive members will be met by the WAO.
cy-gb	bydd y symiau sy'n daladwy ar gyfer yr aelodau anweithredol eraill yn cael eu talu gan SAC.

en-gb	Paragraphs 8 and 9 – Other terms of appointment
cy-gb	Paragraffau 8 a 9 – Telerau penodi eraill

en-gb	The Assembly may determine other terms and conditions applicable to the non-executive members of the WAO including the Chair. 
cy-gb	Caiff y Cynulliad benderfynu ar delerau ac amodau eraill sy'n gymwys i aelodau anweithredol SAC, gan gynnwys y Cadeirydd. 

en-gb	These agreements or arrangements may include restrictions on the offices and other positions a non-executive member may hold for a period of up to two years after these cease to hold office (paragraph 8)
cy-gb	Caiff y cytundebau neu'r trefniadau hyn gynnwys cyfyngiadau ar swyddi eraill y caniateir i aelod anweithredol eu dal am gyfnod o hyd at ddwy flynedd ar ôl iddynt orffen dal y swydd (paragraff 8).

en-gb	Before making a determination on such terms and conditions there must be consultation with an appropriate person with oversight of public appointments the Assembly considers appropriate (paragraph 9).
cy-gb	Cyn gwneud penderfyniad ar y telerau a’r amodau hynny rhaid ymgynghori â pherson priodol sydd â throsolwg ar benodiadau cyhoeddus y mae'r Cynulliad yn ystyried ei bod yn briodol ymgynghori ag ef.

en-gb	Paragraphs 10 to 12 – Termination of appointments
cy-gb	Paragraffau 10 i 12 – Dod â phenodiadau i ben

en-gb	The Chair and non-executive members of the WAO may resign their offices at any time by giving written notice to the Assembly (paragraph 10).
cy-gb	Caiff Cadeirydd ac aelodau anweithredol SAC ymddiswyddo o'u swyddi ar unrhyw adeg drwy roi hysbysiad ysgrifenedig i'r Cynulliad (paragraff 10).

en-gb	The Assembly may terminate the appointment of a non-executive member of the WAO on the grounds set out in paragraph 11(1). 
cy-gb	Caiff y Cynulliad ddod â phenodiad aelod anweithredol SAC i ben ar y seiliau a nodir ym mharagraff 11(1). 

en-gb	The Assembly may terminate the appointment of the Chair of the WAO (on the grounds set out in paragraph 12(3)), but only after there has been consultation with the First Minister. 
cy-gb	Caiff y Cynulliad ddod â phenodiad Cadeirydd SAC i ben (ar y seiliau a nodir ym mharagraff 12(3)), ond dim ond ar ôl ymgynghori â'r Prif Weinidog. 

en-gb	There may be consultation with other persons also. 
cy-gb	Caiff ymgynghori â phersonau eraill hefyd. 

en-gb	Termination of the appointment of Chair does not automatically remove him or her from being a non-executive member of the WAO. 
cy-gb	Nid yw dod â phenodiad y Cadeirydd i ben yn golygu’n awtomatig fod ei benodiad yn aelod anweithredol o SAC yn dod i ben. 

en-gb	If the person who is the Chair is subject to termination as a non-executive member then he or she will also lose office as Chair.
cy-gb	Os yw aelodaeth anweithredol y person sy'n Gadeirydd yn dod i ben, yna bydd y person hwnnw yn colli ei swydd fel Cadeirydd hefyd.

en-gb	Paragraph 13 – Additional remuneration of the Auditor General
cy-gb	Paragraff 13 – Talu cydnabyddiaeth ychwanegol i’r Archwilydd Cyffredinol

en-gb	In addition to the arrangements made by the Assembly for remuneration of the AGW (see section 7), the WAO may also make provision for additional payments to be made to the AGW to cover expenses incurred by that person as a member of and chief executive of the WAO. 
cy-gb	Yn ychwanegol at y trefniadau a wneir gan y Cynulliad ar gyfer talu cydnabyddiaeth i ACC (gweler adran 7), caiff SAC hefyd ddarparu bod taliadau ychwanegol yn cael eu gwneud i ACC i dalu costau yr eir iddynt gan y person hwnnw yn rhinwedd ei swydd fel aelod o SAC a phrif weithredwr arni. 

en-gb	Such payments are to be made by the WAO.
cy-gb	Bydd y taliadau hynny'n cael eu gwneud gan SAC.

en-gb	Paragraphs 14 to 16 – Appointment of employee members
cy-gb	Paragraff 14 i 16 – Penodi aelodau sy’n gyflogeion

en-gb	The employee members are to comprise:
cy-gb	Rhaid i’r aelodau sy’n gyflogeion gynnwys:

en-gb	one person who the AGW must recommend for appointment to the non-executive members of the WAO – the appointed member. 
cy-gb	un person y mae’n rhaid i ACC ei argymell ar gyfer ei benodi yn un o aelodau anweithredol SAC – sef yr aelod penodedig. 

en-gb	The non-executive members must then appoint that person, or require the AGW to recommend another person and so on until someone is appointed; 
cy-gb	Rhaid i’r aelodau anweithredol wedyn naill ai benodi’r person hwnnw neu ei gwneud yn ofynnol bod ACC yn argymell person arall, ac felly ymlaen, hyd nes penodir rhywun; 

en-gb	and
cy-gb	a

en-gb	two persons elected through majority votes by a ballot of the staff of the WAO - the elected members.
cy-gb	dau berson a etholir drwy bleidlais gan staff SAC – sef yr aelodau etholedig.

en-gb	Paragraph 17 – Terms of appointment
cy-gb	Paragraff 17 - Telerau penodi

en-gb	The terms of appointment of the employee members must be made by the non-executive members, and may include remuneration arrangements for allowances, gratuities, and other benefits to cover expenses. 
cy-gb	Rhaid i delerau penodi’r aelodau sy'n gyflogeion gael eu gwneud gan yr aelodau anweithredol, a chânt gynnwys trefniadau talu cydnabyddiaeth ar gyfer lwfansau, rhoddion ariannol a buddion eraill i dalu costau. 

en-gb	Such payments are to be made by the WAO. 
cy-gb	Bydd y taliadau hynny yn cael eu gwneud gan SAC. 

en-gb	The employee members will continue to receive their salary as employees of the WAO. 
cy-gb	Bydd yr aelodau sy'n gyflogeion yn parhau i dderbyn eu cyflogau fel cyflogeion i SAC. 

en-gb	There is to be no provision for a pension as employee member but if the persons who are members have a pension as a result of being an employee of the WAO then their service as employee members will also count towards that pension entitlement.
cy-gb	Nid oes unrhyw ddarpariaeth pensiwn ar gyfer aelod sy'n gyflogai, ond os oes gan aelod sy’n gyflogai bensiwn o ganlyniad i’w gyflogaeth gyda SAC yna bydd ei wasanaeth fel aelod sy'n gyflogai hefyd yn cyfrif tuag at ei hawlogaeth i'r pensiwn hwnnw.

en-gb	An employee member’s term of office will not be regarded as a break in service of employment by the new WAO.
cy-gb	Ni chaiff y SAC newydd ystyried bod cyfnod mewn swydd aelod sy'n gyflogai yn doriad yng ngwasanaeth cyflogedig yr aelod hwnnw.

en-gb	Paragraph 18 – Other terms of appointment
cy-gb	Paragraff 18 – Telerau penodi eraill

en-gb	The non-executive members may determine other terms of appointment applicable to the appointment of the employee members; 
cy-gb	Caiff yr aelodau anweithredol benderfynu ar delerau penodi eraill sy'n gymwys i benodiad aelod sy'n gyflogai; 

en-gb	such terms may include restrictions on the offices and other positions the employee members may hold during their appointment and for a period of up to two years after they cease to hold that office.
cy-gb	caiff y telerau hynny gynnwys cyfyngiadau ar y swyddi eraill y caiff aelod sy'n gyflogai eu dal yn ystod ei benodiad ac am gyfnod o hyd at ddwy flynedd ar ôl iddynt orffen yn y swydd honno.

en-gb	Paragraphs 19 to 21 – Termination of appointments
cy-gb	Paragraffau 19 i 21 – Dod â phenodiad i ben

en-gb	An employee member may resign from that office (but remain an employee of the WAO) at any time by giving written notice to the non-executive members (paragraph 20). 
cy-gb	Caiff aelod sy'n gyflogai ymddiswyddo o'r swydd honno (ond parhau'n gyflogai i SAC) ar unrhyw adeg drwy roi hysbysiad ysgrifenedig i'r aelodau anweithredol (paragraff 20). 

en-gb	Their appointment would also cease at the end of any period of appointment set in their terms of appointment, or if they ceased to be an employee of the WAO.
cy-gb	Byddai'r penodiad yn dod i ben hefyd ar ddiwedd unrhyw gyfnod penodi a nodir yn ei delerau penodi, neu os yw’n peidio â bod yn gyflogai i SAC.

en-gb	Paragraph 21 of Schedule 1 also provides the process and grounds for the termination of the appointment by the non-executive members.
cy-gb	Mae paragraff 21 o Atodlen 1 hefyd yn darparu'r broses ar gyfer dod â phenodiad i ben gan yr aelodau anweithredol, a’r seiliau dros wneud hynny.

en-gb	Paragraphs 22 to 25 – relating to appointment, status and remuneration
cy-gb	Paragraffau 22 i 25 – yn ymwneud â phenodi, statws a thalu cydnabyddiaeth

en-gb	The WAO has, by virtue of paragraph 22, powers to employ and remunerate staff on such terms as it considers appropriate.
cy-gb	Mae gan SAC, yn rhinwedd paragraff 22, bwerau i gyflogi a thalu staff ar ba delerau bynnag a ystyria’n briodol.

en-gb	The WAO will be required to make payments in respect of superannuation benefits and their associated administration costs (paragraph 25(2)).
cy-gb	Bydd yn ofynnol i SAC wneud taliadau o ran buddion blwydd-daliadau a'r costau gweinyddu sy'n gysylltiedig â hwy (paragraff 25(2)).

en-gb	Paragraph 26 – Disqualification as member of, or employee of, the WAO
cy-gb	Paragraff 26 – Anghymhwyso fel aelod o’r SAC neu gyflogai iddi

en-gb	This paragraph prescribes the grounds upon which a person cannot be appointed (or remain appointed) as a member or employee of the WAO.
cy-gb	Mae’r paragraff hwn yn rhagnodi'r seiliau pan na ellir penodi person yn aelod o SAC nac yn gyflogai SAC (na pharhau’n benodedig felly).

en-gb	Paragraph 26(4) is needed to ensure that the AGW is not disqualified from being a member of the WAO given that the AGW is appointed by Her Majesty on the nomination of the Assembly.
cy-gb	Mae angen paragraff 26(4) i sicrhau nad yw ACC yn cael ei anghymhwyso rhag bod yn aelod o SAC, o gofio bod ACC wedi ei benodi gan Ei Mawrhydi ar sail enwebiad y Cynulliad.

en-gb	Paragraphs 27 to 30 – relating to Procedural Rules
cy-gb	Paragraffau 27 i 30 – mewn perthynas â Rheolau Gweithdrefnol

en-gb	The WAO must make internal rules to regulate its procedures (paragraph 27). 
cy-gb	Rhaid i SAC wneud rheolau mewnol i reoleiddio ei gweithdrefnau (paragraff 27). 

en-gb	The rules must provide for a quorum for any meetings of the WAO (paragraph 28), may provide for setting up of committees of the WAO, and any sub-committees, including provision for regulating the procedures of the committees and sub-committees (paragraph 29) and must include provisions about the conduct of ballotsfor the purpose of appointing the elected employee members (paragraph 30).
cy-gb	Rhaid i'r rheolau ddarparu am gworwm ar gyfer unrhyw gyfarfodydd SAC (paragraff 26), a chânt ddarparu ar gyfer ffurfio pwyllgorau SAC, ac unrhyw is-bwyllgorau, gan gynnwys darpariaeth ar gyfer rheoleiddio gweithdrefnaupwyllgorau ac is-bwyllgorau (paragraff 29) a rhaid iddynt gynnwys darpariaethau ynghylch cynnal pleidleisiau at y diben o benodi’r aelodau etholedig sy’n gyflogeion (aelodau sy’n gyflogeion) (paragraff 30).

en-gb	See also paragraph 3 of Schedule 3 to the Act which enables the Chair of the WAO to make temporary rules for the determination of the business of the WAO pending the making of the first set of formal rules.
cy-gb	Gweler hefyd baragraff 3 o Atodlen 3 i'r Ddeddf sy’n galluogi Cadeirydd SAC i wneud rheolau dros dro ar gyfer penderfynu ar fusnes SAC tan y gwneir y set gyntaf o reolau ffurfiol.

en-gb	Paragraph 32 – Delegation of functions
cy-gb	Paragraff 32 – Dirprwyo swyddogaethau

en-gb	With certain exceptions (as set out in paragraph 32(5)) the WAO may delegate any of its functions to members, employees or committees (including sub-committees) of the WAO, or to persons providing services to the WAO. 
cy-gb	Gydag eithriadau penodol (fel y’u nodir ym mharagraff 32(5)) caiff SAC ddirprwyo unrhyw un o'i swyddogaethau i aelodau, cyflogeion neu bwyllgorau (gan gynnwys is-bwyllgorau) SAC, neu i bersonau sy'n darparu gwasanaethau i SAC. 

en-gb	The delegation of a function does not affect the responsibility of the new WAO for the exercise of the function.
cy-gb	Nid yw dirprwyo swyddogaeth yn effeithio ar gyfrifoldeb y SAC newydd am y gwaith o arfer y swyddogaeth.

en-gb	Paragraph 33 – WAO accounts
cy-gb	Paragraff 33 – Cyfrifon SAC

en-gb	This paragraph establishes the AGW as the accounting officer for the WAO. 
cy-gb	Mae’r paragraff hwn yn cadarnhau mai ACC yw swyddog cyfrifyddu SAC. 

en-gb	The responsibilities of the accounting officer are set by virtue of paragraph 33(2) to (6).
cy-gb	Pennir cyfrifoldebau’r swyddog cyfrifyddu yn rhinwedd paragraff 33(2) i (6).

en-gb	Paragraphs 34 and 35 – Audit etc of the WAO
cy-gb	Paragraffau 34 a 35 – Archwilio SAC etc

en-gb	The National Assembly is required to appoint an auditor of the WAO’s accounts, and to establish the terms of appointment for that auditor. 
cy-gb	Mae'n ofynnol i'r Cynulliad Cenedlaethol benodi archwilydd i archwilio cyfrifon SAC, a chadarnhau telerau penodi'r archwilydd hwnnw. 

en-gb	The WAO may recommend a person for appointment and must pay the auditor the remuneration provided for in the appointment.
cy-gb	Caiff SAC argymell person i'w benodi, ond rhaid iddi dalu’r tâl cydnabyddiaeth y darperir ar ei gyfer yn y penodiad.

en-gb	The auditor will examine and certify the statement of accounts (prepared by the AGW as accounting officer of the WAO), which are to be submitted to the auditor by the Chair of the WAO no later than 5 months after the end of the financial year. 
cy-gb	Bydd yr archwilydd yn archwilio ac yn ardystio’r datganiad o gyfrifon (a baratoir gan ACC fel swyddog cyfrifyddu SAC), sydd i'w cyflwyno i'r archwilydd gan Gadeirydd SAC cyn pen pum mis ar ôl diwedd y flwyddyn ariannol ar y mwyaf. 

en-gb	Once the statement of accounts has been audited and is certified, the auditor must lay the accounts (as certified) and his or her report on them before the Assembly.
cy-gb	Unwaith bod y datganiad o gyfrifon wedi ei archwilio a'i ardystio, rhaid i'r archwilydd osod y cyfrifon (fel y'u hardystiwyd) a'i adroddiad arnynt gerbron y Cynulliad.

en-gb	Amongst other matters, paragraph 35 empowers the auditor to gather information (including documents) necessary for the purpose of auditing the accounts.
cy-gb	Ymhlith materion eraill mae paragraff 35 yn rhoi’r pŵer i’r archwilydd gasglu gwybodaeth (gan gynnwys dogfennau) sy'n angenrheidiol at y diben o archwilio'r cyfrifon.

en-gb	Paragraph 35 also enables the auditor to carry out economy, efficiency and effectiveness examinations in relation to the use of resources by the AGW and the WAO in the discharge of their functions; 
cy-gb	Mae paragraff 35 hefyd yn galluogi'r archwilydd i gynnal ymchwiliadau i ddarbodaeth, effeithlonrwydd ac effeithiolrwydd mewn perthynas â’r defnydd o adnoddau gan ACC a SAC wrth iddynt gyflawni eu swyddogaethau; 

en-gb	confers power on the auditor to gather information (including documents) for that purpose and provides that in connection with these examinations the auditor may lay a report on the findings before the Assembly.
cy-gb	yn rhoi pŵer i'r archwilydd gasglu gwybodaeth (gan gynnwys dogfennau) at y diben hwnnw ac yn darparu y caiff yr archwilydd osod adroddiad ar ei ganfyddiadau gerbron y Cynulliad, mewn cysylltiad â'r ymchwiliadau hyn.

en-gb	SCHEDULE 2 – RELATIONSHIP BETWEEN THE AUDITOR GENERAL AND
cy-gb	ATODLEN 2 – Y BERTHYNAS RHWNG YR ARCHWILYDD CYFFREDINOL A

en-gb	THE WAO
cy-gb	SAC

en-gb	Paragraph 1 – Preparation and approval
cy-gb	Paragraff 1 – Paratoi a chymeradwyo etc

en-gb	The WAO and the AGW must jointly prepare a code of practice dealing with therelationship between them. 
cy-gb	Rhaid i SAC ac ACC ar y cyd baratoi cod ymarfer sy’n ymwneud â’r berthynas rhyngddynt. 

en-gb	In doing so they must reflect the principle in which the AGW has the complete discretion as to the manner in which the functions of his or her office are exercised under section 8(1) and 8(2) of this Act. 
cy-gb	Wrth wneud hynny, rhaid iddynt adlewyrchu’r egwyddor fod gan ACC ddisgresiwn lwyr ynglŷn â’r modd yr arferir swyddogaethau ei swydd o dan adran 8(1) ac 8(2) o’r Ddeddf hon. 

en-gb	The code must be reviewed regularly and revised as appropriate. 
cy-gb	Rhaid adolygu’r cod yn rheolaidd a’i ddiwygio fel y bo’n briodol. 

en-gb	The code, and any revision to it, must be laid before the Assembly and approved by it. 
cy-gb	Rhaid i’r cod, ac unrhyw ddiwygiad ohono, gael eu gosod gerbron y Cynulliad a’u cymeradwyo ganddo. 

en-gb	The WAO and the AGW must comply with the code and must arrange for it to be published.
cy-gb	Rhaid i SAC ac ACC gydymffurfio â’r cod a threfnu i’w gyhoeddi.

en-gb	Paragraph 2 – Content
cy-gb	Paragraff 2 – Cynnwys

en-gb	The code must include provisions about how the WAO is to monitor and advise the AGW and provision about standards for corporate governance. 
cy-gb	Rhaid i’r cod gynnwys darpariaethau ynglŷn â’r modd y bydd SAC yn monitro ac yn cynghori ACC, a darpariaeth ynglŷn â safonau ar gyfer llywodraethu corfforaethol. 

en-gb	Paragraph 2 also provides that the code may include any other matter relevant to the relationship between the WAO and the AGW.
cy-gb	Mae paragraff 2 hefyd yn darparu y caiff y cod gynnwys unrhyw fater arall sy’n berthnasol i’r berthynas rhwng SAC ac ACC.

en-gb	Paragraph 3 – Reports
cy-gb	Paragraff 3 – Adroddiadau

en-gb	Sections 25 to 27 of the Act set out the arrangements relating to the annual plan of the AGW and the WAO. 
cy-gb	Mae adrannau 25 i 27o’r Ddeddf yn nodi'r trefniadau ynghylch cynllun blynyddol ACC a SAC. 

en-gb	Paragraph 3 sets out the arrangements for an annual report on the exercise of the functions, which includes (amongst other matters) an assessment of the extent to which the priorities of the annual plan were achieved. 
cy-gb	Mae paragraff 3 yn nodi'r trefniadau ar gyfer adroddiad blynyddol ar arfer y swyddogaethau, sy'n cynnwys (ymhlith materion eraill) asesiad o'r graddau y cyflawnwyd blaenoriaethau’r cynllun blynyddol. 

en-gb	In addition to the annual report, the AGW and the Chair of the WAO must also prepare at least one interim report during each financial year on the exercise of their functions and must include an assessment of the extent to which the priorities of the annual plan have been achieved. 
cy-gb	Yn ychwanegol at yr adroddiad blynyddol, rhaid i ACC a chadeirydd SAC hefyd lunio o leiaf un adroddiad interim yn ystod pob blwyddyn ariannol ar y gwaith o arfer eu swyddogaethau, a rhaid cynnwys asesiad o'r graddau y cyflawnwyd blaenoriaethau’r cynllun blynyddol. 

en-gb	The number of any other interim reports to be prepared within a financial year is to be decided by the Assembly.
cy-gb	Y Cynulliad fydd yn penderfynu ar nifer unrhyw adroddiadau interim eraill sydd i’w llunio o fewn blwyddyn ariannol.

en-gb	The interim and annual reports must be laid before the Assembly – the latter as soon as practicable after the end of the financial year, and the former on dates to be decided by the Assembly.
cy-gb	Rhaid i'r adroddiadau interim a'r adroddiad blynyddol gael eu gosod gerbron y Cynulliad – yr adroddiad blynyddol cyn gynted ag y bo'n ymarferol ar ôl diwedd y flwyddyn ariannol, a'r adroddiadau interim ar ddyddiadau a bennir gan y Cynulliad.

en-gb	Paragraph 4 – Documents and information
cy-gb	Paragraff 4 – Dogfennau a gwybodaeth

en-gb	This paragraph provides that any document or information which a person must or may provide to the AGW may be provided to the WAO. 
cy-gb	Mae’r paragraff hwn yn darparu y caiff unrhyw ddogfen neu wybodaeth y mae'n rhaid i berson ei darparu i ACC neu y caiff ei darparu i ACC, ei darparu i SAC. 

en-gb	This supports the responsibility placed on the WAO to receive and hold documents and information for the new AGW and to maintain records (under section 21).
cy-gb	Mae hyn yn ategu'r cyfrifoldeb sydd ar SAC i gael a dal dogfennau a gwybodaeth ar gyfer yr ACC newydd ac i gynnal cofnodion (o dan adran 21).

en-gb	Paragraphs 5 to 14 – Temporary exercise of the functions of Auditor General by another person
cy-gb	Paragraffau 5 i 14 – Person arall, dros dro, yn arfer swyddogaethau’r Archwilydd Cyffredinol

en-gb	Paragraphs 5 and 6 set out the circumstances for designation of a person to temporarily exercise the functions of the AGW in place of the AGW. 
cy-gb	Mae paragraffau 5 a 6 yn pennu’r amgylchiadau ar gyfer dynodi person i arfer swyddogaethau ACC dros dro yn lle ACC. 

en-gb	Any temporary designation is to be made by the WAO, with the agreement of the Assembly. 
cy-gb	Mae unrhyw ddynodiad dros dro i gael ei wneud gan SAC, gyda chytundeb y Cynulliad. 

en-gb	A temporary designation cannot exceed 6 months but may be extended once (with the agreement of the Assembly) for a further 6 months.
cy-gb	Ni chaiff dynodiad dros dro fod am fwy na chwe mis, ond caniateir ei ymestyn unwaith (gyda chytundeb y Cynulliad) am gyfnod pellach o chwe mis.

en-gb	Any temporary designation must be of a person employed by the WAO, who would continue to be employed by the WAO on the same terms (paragraphs 9 and 10). 
cy-gb	Rhaid i unrhyw ddynodiad dros dro fod yn ddynodiad person a gyflogir gan SAC, ac a fyddai’n parhau i gael ei gyflogi gan SAC ar yr un telerau (paragraffau 9 a 10). 

en-gb	Additional terms, including remuneration, may be agreed by the WAO and the Assembly but those remuneration terms must not include an additional salary or pension.
cy-gb	Caiff SAC a’r Cynulliad gytuno ar delerau ychwanegol, gan gynnwys telerau talu cydnabyddiaeth, ond rhaid peidio â chynnwys cyflog ychwanegol na phensiwn yn y telerau hynny.

en-gb	SCHEDULE 3 – TRANSITIONAL, SUPPLEMENTARY AND SAVING PROVISIONS
cy-gb	ATODLEN 3 – DARPARIAETHAU TROSIANNOL, ATODOL AC ARBED 

en-gb	Paragraph 1 – Previous Auditor General to continue to be Auditor General
cy-gb	Paragraff 1 – Yr Archwilydd Cyffredinol blaenorol i barhau yn Archwilydd Cyffredinol

en-gb	Paragraph 1 means that if a person holds office as AGW on the ‘appointed day’ that person will be treated on and after that day as if he or she had been appointed under Part 1 of the Act. 
cy-gb	Golyga paragraff 1 fod person, os yw’n dal swydd ACC ar y 'diwrnod penodedig', i'w drin ar y diwrnod hwnnw ac wedi hynny fel pe bai wedi cael ei benodi o dan Ran 1 o’r Ddeddf. 

en-gb	This will ensure continuity between the existing statutory regime and the new statutory regime under this Act so far as the AGW is concerned.
cy-gb	Bydd hyn yn sicrhau parhad rhwng y gyfundrefn statudol sydd eisoes yn bodoli a'r gyfundrefn statudol newydd o dan y Ddeddf hon o ran ACC.

en-gb	The term ‘appointed day’ is defined in paragraph 1(5) and means the day on which this paragraph comes into effect.
cy-gb	Diffinnir y term ‘diwrnod penodedig’ ym mharagraff 1(5), a'i ystyr yw'r diwrnod y daw'r paragraff hwn i rym.

en-gb	Paragraph 1(2)(b) provides that if there is a serving AGW on the appointed day that person’s term of office will be 8 years, less any amount of time he or she was AGW before the appointed day. 
cy-gb	Mae paragraff 1(2)(b) yn darparu mai cyfnod swydd ACC, os ydyw yn y swydd ar y diwrnod penodedig, fydd wyth mlynedd namyn unrhyw gyfnod o amser y bu’n ACC cyn y diwrnod penodedig. 

en-gb	The effect of this is that if a person is the AGW before the appointed day and continues to hold that office on the appointed day, then he or she will be treated as being the AGW as if appointed under this Act. 
cy-gb	Canlyniad hyn yw y caiff y person hwnnw, os mai ef neu hi yw’r ACC cyn y diwrnod penodedig ac os yw’n parhau i ddal y swydd honno ar y diwrnod penodedig, ei drin yn ACC fel pe bai wedi ei benodi o dan y Ddeddf hon. 

en-gb	If a person’s terms of office is 8 years (as the Act provides) but he or she has already served 2 years in office, then on the appointed day that person’s term of office as AGW will be reduced to 6 years.
cy-gb	Os yw cyfnod swydd person yn gyfnod o wyth mlynedd (fel y mae’r Ddeddf yn ei ddarparu) ond ei fod eisoes wedi gwasanaethu am ddwy flynedd yn y swydd, yna bydd cyfnod y person hwnnw yn ACC yn cael ei leihau ar y diwrnod penodedig i gyfnod o chwe mlynedd.

en-gb	Paragraph 1(3) provides that in such a case the remuneration arrangements under section 7 of the Act are to be made by the Assembly (following consultation with the First Minister). 
cy-gb	Mae paragraff 1(3) yn darparu, yn yr achos hwn, fod trefniadau talu cydnabyddiaeth o dan adran 7 o'r Ddeddf i'w gwneud gan y Cynulliad (ar ôl ymgynghori â'r Prif Weinidog). 

en-gb	This must be done before the appointed day. 
cy-gb	Rhaid gwneud hyn cyn y diwrnod penodedig. 

en-gb	This will ensure that the person holding office as AGW will hold it on the terms and conditions, including as to remuneration, set in accordance with the provisions of this Act.
cy-gb	Bydd hyn yn sicrhau bod y person sy'n dal swydd ACC yn ei dal ar y telerau a’r amodau a bennir yn unol â darpariaethau'r Ddeddf hon, gan gynnwys telerau yn ymwneud â thalu cydnabyddiaeth.

en-gb	Paragraph 2 – Savings for auditors appointed under section 13 of the Public Audit (Wales) Act 2004
cy-gb	Paragraff 2 – Arbedion ar gyfer archwilwyr a benodwyd o dan adran 13 o Ddeddf Archwilio Cyhoeddus (Cymru) 2004

en-gb	This paragraph provides that an appointment made by the AGW of an auditor of local government bodies in Wales (in accordance with current section 13 of the Public Audit (Wales) Act 2004 ), will continue until the end of the period of appointment, rather than ending when the relevant provisions of this Act come into effect. 
cy-gb	Mae'r paragraff hwn yn darparu y bydd penodiad ynghylch archwilydd cyrff llywodraeth leol yng Nghymru, a wneir gan ACC (yn unol â'r adran 13 bresennol o Ddeddf Archwilio Cyhoeddus (Cymru) 2004), yn parhau tan ddiwedd y cyfnod penodi, yn hytrach na'i fod yn dod i ben pan ddaw darpariaethau perthnasol y Ddeddf i rym. 

en-gb	Also preserved is the operational effect of appointment, including the scheme for fees which may be charged and the gathering and holding of relevant information; 
cy-gb	Hefyd cedwir effaith weithredol y penodiad, gan gynnwys y cynllun ar gyfer ffioedd y caniateir eu codi, a chasglu a dal gwybodaeth berthnasol; 

en-gb	this ensures that work being done by the auditors appointed by the AGW can continue under the existing provisions of the 2004 Act, within the terms of their appointment.
cy-gb	mae hyn yn sicrhau y gall y gwaith sy'n cael ei wneud gan yr archwilwyr a benodwyd gan ACC barhau o dan ddarpariaethau presennol Deddf 2004, o fewn y telerau eu penodiad.

en-gb	Paragraph 4 – WAO’s procedural rules before rules are made under paragraph 27 of Schedule 1
cy-gb	Paragraff 4 – Rheolau gweithdrefnol SAC cyn i reolau gael eu gwneud o dan baragraff 27 o Atodlen 1

en-gb	The first formal procedural rules are to be made by the WAO (under paragraph 27 of Schedule 1 to this Act). 
cy-gb	Mae'r rheolau gweithdrefnol ffurfiol cyntaf i gael eu gwneud gan SAC (o dan baragraff 27 o Atodlen 1 i'r Ddeddf hon). 

en-gb	Before those rules are made there will be no rules in place to govern the order of business of the WAO. 
cy-gb	Cyn i'r rheolau hynny gael eu gwneud ni fydd rheolau yn eu lle i lywodraethu trefn busnes SAC. 

en-gb	Therefore, this paragraph provides that business (including making the first set of rules) will be conducted in accordance with procedures set by the Chair of the WAO. 
cy-gb	Oherwydd hyn, mae'r paragraff hwn yn darparu y bydd busnes (gan gynnwys gwneud y set gyntaf o reolau) yn cael ei gynnal yn unol â'r gweithdrefnau a bennir gan Gadeirydd SAC. 

en-gb	Once the first formal procedural rules are made, WAO business will then be conducted in accordance with those rules.
cy-gb	Cyn gynted ag y bydd y rheolau gweithdrefnol ffurfiol cyntaf wedi eu gwneud bydd y busnes SAC wedyn yn cael ei gynnal yn unol â'r rheolau hynny.

en-gb	Paragraph 5 – Transfer of staff
cy-gb	Paragraff 5 – Trosglwyddo staff

en-gb	Because the Act will transfer the responsibilities for the employment of staff from the 
cy-gb	Oherwydd y bydd y Ddeddf yn trosglwyddo cyfrifoldebau am gyflogi staff oddi 

en-gb	current AGW to the new WAO, paragraph 5 gives effect to the transfer of employment rights and liabilities of those staff.
cy-gb	wrth yr ACC presennol i'r SAC newydd, mae paragraff 5 yn rhoi effaith i drosglwyddo hawliau a rhwymedigaethau cyflogaeth y staff hynny.

en-gb	Paragraph 6 – Variation of employment contracts
cy-gb	Paragraff 6 – Amrywiadau mewn contractau cyflogaeth

en-gb	This paragraph prevents the employment contracts of employees of the AGW, whose employment transfers to the WAO, from being changed where the sole or principal reason for the change is the transfer or a reason connected with the transfer that is not an economic, technical or organisational reason entailing changes to the workforce.
cy-gb	Mae’r paragraff hwn yn rhwystro contractau cyflogaeth cyflogeion ACC, y trosglwyddwyd eu cyflogaeth i SAC, rhag cael eu newid os yr unig reswm, neu’r prif reswm, dros y newid yw’r trosglwyddiad neu reswm sy’n gysylltiedig â’r trosglwyddiad ac nad yw’n rheswm economaidd, technegol na threfniadol sy’n ysgogi newidiadau yn y gweithlu.

en-gb	Paragraph 7 and 8 – Collective agreements and Trade union recognition
cy-gb	Paragraffau 7 ac 8 – Cydgytundebau a chydnabod undebau llafur

en-gb	Paragraph 7 provides for collective agreements, made between a recognised trade union and the AGW in relation to any employee whose employment transfers from the AGW, to transfer to the WAO. 
cy-gb	Mae paragraff 7 yn darparu ar gyfer trosglwyddo cytundebau a wnaed ar y cyd rhwng undeb lafur gydnabyddedig ac ACC, ynghylch unrhyw gyflogai y trosglwyddir ei gyflogaeth o ACC i SAC. 

en-gb	Paragraph 8 provides for the WAO to continue recognising any independent trade union recognised by the AGW before the transfer. 
cy-gb	Mae paragraff 8 yn darparu ar gyfer parhau’r gydnabyddiaeth o unrhyw undeb llafur annibynnol a gydnabyddid gan ACC cyn y trosglwyddiad. 

en-gb	The paragraphs ensure that collective agreements and trades union recognition continue to exist as if having been made and recognised by the WAO.
cy-gb	Mae’r paragraffau hyn yn sicrhau bod cydgytundebau a chydnabyddiaeth o undebau llafur yn parhau, fel petaent wedi eu gwneud a’u cydnabod gan SAC.

en-gb	Paragraph 9 - Dismissal in relation to transfer
cy-gb	Paragraff 9 – Diswyddo mewn perthynas â throsglwyddo

en-gb	This paragraph protects an employee of the AGW whose employment transfers to the WAO from unfair dismissal where the sole or principal reason for the dismissal is the transfer or a reason connected with the transfer that is not an economic, technical or organisational reason entailing changes in the workforce. 
cy-gb	Mae’r paragraff hwn yn diogelu cyflogeion i ACC, y trosglwyddwyd eu cyflogaeth i SAC, rhag cael eu diswyddo’n annheg, os yr unig reswm, neu’r prif reswm, dros y diswyddo yw’r trosglwyddiad, neu reswm sy’n gysylltiedig â’r trosglwyddiad ac nad yw’n rheswm economaidd, technegol neu drefniadol sy’n ysgogi newidiadau yn y gweithlu. 

en-gb	It also provides that where an employee is dismissed for those reasons, the dismissal will be treated as having been for redundancy.
cy-gb	Mae’n darparu hefyd y trinnir y diswyddiad, os diswyddir cyflogai am resymau o’r fath, fel pe bai’n ddiswyddiad oherwydd dileu swydd.

en-gb	Paragraphs 10 and 11 – Transfer of other property, rights and liabilities
cy-gb	Paragraffau 10 ac 11 – Trosglwyddo eiddo arall a hawliau a rhwymedigaethau eraill

en-gb	Paragraphs 10 and 11 make provision as to the transfer of property, rights and liabilities from the current AGW to the new WAO. 
cy-gb	Mae paragraffau 10 ac 11 yn gwneud darpariaeth ynglŷn â throsglwyddo eiddo, hawliau a rhwymedigaethau oddi wrth yr ACC presennol i'r SAC newydd. 

en-gb	This reflects the transfer of certain functions of the AGW to the new WAO.
cy-gb	Mae hyn yn adlewyrchu’r ffaith y caiff swyddogaethau penodol ACC eu trosglwyddo i'r SAC newydd.

en-gb	Paragraph 12 – Criminal liability of the Auditor General
cy-gb	Paragraff 12 – Atebolrwydd troseddol yr Archwilydd Cyffredinol

en-gb	In connection with paragraph 7 of this Schedule (relating to the transfer of the property, rights or liabilities that are transferred to the WAO), paragraph 12 provides for any criminal liability that may have been incurred by the AGW in connection to those property, rights or liabilities is to transfer from the AGW to the WAO.
cy-gb	Mewn cysylltiad â pharagraff 7 o’r Atodlen hon (yn ymwneud â throsglwyddo eiddo, hawliau neu rwymedigaethau sydd wedi eu trosglwyddo i SAC), mae paragraff 12 yn darparu ar gyfer trosglwyddo o ACC i SAC unrhyw atebolrwydd troseddol a all fod gan ACC mewn cysylltiad â'r eiddo, yr hawliau neu'r rhwymedigaethau hynny.

en-gb	Paragraph 13 - Indemnification
cy-gb	Paragraff 13 – Indemnio

en-gb	Paragraph 13(1) makes provision to apply section 29 to liabilities arising before, or arising in relation to an act or omission occurring before, section 29 comes into force. 
cy-gb	Mae paragraff 13(1) yn gwneud darpariaeth i gymhwyso adran 29 i rwymedigaethau a oedd yn codi cyn y daeth adran 29 i rym, neu’n codi mewn perthynas â gweithred neu anweithred a ddigwyddodd cyn y daeth adran 29 i rym. 

en-gb	Section 29 provides that any amount payable by an indemnified person in consequence of a liability for a breach of duty is to be charged on, and paid out of, the WCF.
cy-gb	Mae adran 29 yndarparu bod unrhyw swm, sy’n daladwy gan berson a indemnir o ganlyniad i rwymedigaeth am dordyletswydd, yn cael ei godi ar CGC a’i dalu ohoni.

en-gb	Paragraph 13(2) and (3) makes provision that where a sum would have been payable by a former Auditor General under paragraph 9(1) of Schedule 8 to the Government of Wales Act 2006 that paragraph is to continue to have effect as if the repeal (Schedule 4, paragraph 79(2)) had not come into force.
cy-gb	Mae paragraff 13(2) a (3) yn gwneud darpariaeth i’r perwyl, os byddai swm wedi bod yn daladwy gan Archwilydd Cyffredinol blaenorol o dan baragraff 9(1) o Atodlen 8 i Ddeddf Llywodraeth Cymru 2006, y byddai’r paragraff hwnnw yn parhau i gael effaith fel pe na bai’r diddymiad (Atodlen 4, paragraff 79(2)) wedi dod i rym

en-gb	SCHEDULE 4 – MINOR AND CONSEQUENTIAL AMENDMENTS
cy-gb	ATODLEN 4 – MÀN DDIWYGIADAU A DIWYGIADAU CANLYNIADOL

en-gb	This Schedule sets out the repeals and consequential modifications to primary legislation to give effect to the Act. 
cy-gb	Mae'r Atodlen hon yn nodi'r diddymiadau a'r addasiadau canlyniadol i ddeddfwriaeth sylfaenol er mwyn rhoi effaith i'r Ddeddf. 

en-gb	They ensure (for example) there are references to the new WAO as appropriate in legislation where previously the reference had only been to the AGW.
cy-gb	Mae’r rhain yn sicrhau (er enghraifft) bod cyfeiriadau at y SAC newydd, fel y bo'n briodol, mewn deddfwriaeth lle'r oedd y cyfeiriadau blaenorol at ACC yn unig.

en-gb	Consequential amendments and repeals are made to the –
cy-gb	Gwneir diwygiadau canlyniadol a diddymiadau i'r canlynol –

en-gb	Superannuation Act 1972;
cy-gb	Deddf Blwydd-daliadau 1972;

en-gb	Finance Act 1989;
cy-gb	Deddf Cyllid 1989;

en-gb	Social Security Administration Act 1992;
cy-gb	Deddf Gweinyddu Nawdd Cymdeithasol 1992;

en-gb	Education Act 1997;
cy-gb	Deddf Addysg 1997;

en-gb	Government of Wales Act 1998;
cy-gb	Deddf Llywodraeth Cymru 1998;

en-gb	Local Government Act 1999;
cy-gb	Deddf Llywodraeth Leol 1999;

en-gb	Freedom of Information Act 2000;
cy-gb	Deddf Rhyddid Gwybodaeth 2000;

en-gb	Public Audit (Wales) Act 2004;
cy-gb	Deddf Archwilio Cyhoeddus (Cymru) 2004;

en-gb	Government of Wales Act 2006;
cy-gb	Deddf Llywodraeth Cymru 2006;

en-gb	Companies Act 2006;
cy-gb	Deddf Cwmnïau 2006;

en-gb	Local Government (Wales) Measure 2009;
cy-gb	Mesur Llywodraeth Leol (Cymru) 2009;

en-gb	Local Democracy, Economic Development and Construction Act 2009; 
cy-gb	Deddf Democratiaeth Leol, Datblygu Economaidd ac Adeiladu 2009; 

en-gb	and
cy-gb	a

en-gb	Equality Act 2010.
cy-gb	Deddf Cydraddoldeb 2010.

en-gb	RECORD OF PROCEEDINGS IN NATIONAL ASSEMBLY FOR WALES
cy-gb	COFNOD Y TRAFODION YNG NGHYNULLIAD CENEDLAETHOL CYMRU

en-gb	109. The following table sets out the dates for each stage of the Act’s passage through the National Assembly for Wales. 
cy-gb	109. Mae’r tabl a ganlyn yn nodi dyddiadau pob cam o hynt y Ddeddf drwy Gynulliad Cenedlaethol Cymru. 

en-gb	The Record of Proceedings and further information on the passage of this Act can be found on the National Assembly for Wales’ website at: 
cy-gb	Gellir cael Cofnod y Trafodion a rhagor o wybodaeth ynghylch hynt y Ddeddf hon ar wefan Cynulliad Cenedlaethol Cymru yn: 

en-gb	http:www.senedd.assemblywales.org/mgIssueHistoryHome.aspx?IId=4174 
cy-gb	http://www.senedd.cynulliadcymru.org/mgIssueHistoryHome.aspx?IId=417  4

en-gb	Stage
cy-gb	Cam

en-gb	Date
cy-gb	Dyddiad

en-gb	Introduced
cy-gb	Cyflwynwyd

en-gb	9 July 2012
cy-gb	9 Gorffennaf 2012

en-gb	Stage 1 - Debate
cy-gb	Cam 1 - Dadl

en-gb	4 December 2012
cy-gb	4 Rhagfyr 2012

en-gb	Stage 2 Scrutiny Committee – consideration of amendments
cy-gb	Cam 2 Pwyllgor Craffu – ystyried gwelliannau

en-gb	28 January 2013
cy-gb	28 Ionawr 2013

en-gb	Stage 3 Plenary - consideration of amendments
cy-gb	Cam 3 Cyfarfod Llawn – ystyried gwelliannau

en-gb	5 March 2013
cy-gb	5 Mawrth 2013

en-gb	Stage 4 Approved by the Assembly
cy-gb	Cam 4 Y Cynulliad yn cymeradwyo

en-gb	5 March 2013
cy-gb	5 Mawrth 2013

en-gb	Royal Assent
cy-gb	Y Cydsyniad Brenhinol

en-gb	29 April 2013
cy-gb	29 Ebrill 2013

en-gb	© Crown copyright 2013
cy-gb	©  Hawlfraint y Goron 2013 

en-gb	Printed and Published in the UK by the Stationery Office Limited under the authority and superintendence of Carol Tullo, Controller of Her Majesty’s Stationery Office and Queen’s Printer of Acts of Parliament.
cy-gb	Argraffwyd a chyhoeddwyd yn y Deyrnas Unedig gan The Stationery Office Limited o dan awdurdod ac arolygiaeth Carol Tullo, Rheolwr Gwasg Ei Mawrhydi ac Argraffydd Deddfau Seneddol y Frenhines.

en-gb	16
cy-gb	16