These Regulations make provision with respect to the accounts and audit of bodies whose accounts are required to be audited in accordance with section 39 of the Public Audit (Wales) Act 2004 (“the 2004 Act”) other than a local probation board for an area in Wales or a Welsh probation trust. The bodies who are subject to these Regulations are: county and county borough councils (and their committees and joint committees); community councils; fire and rescue authorities; National Park authorities; police and crime commissioners; chief constables; port health authorities; internal drainage boards; and conservation boards.
Mae’r Rheoliadau hyn yn gwneud darpariaeth mewn cysylltiad â chyfrifon ac archwilio cyrff y mae’n ofynnol archwilio eu cyfrifon yn unol ag adran 39 o Ddeddf Archwilio Cyhoeddus (Cymru) 2004 (“Deddf 2004”), ac eithrio byrddau prawf lleol ar gyfer ardal o Gymru neu ymddiriedolaeth prawf yng Nghymru. Y cyrff sy’n ddarostyngedig i’r Rheoliadau hyn yw: cynghorau sir a chynghorau bwrdeistref sirol (a’u pwyllgorau a’u cydbwyllgorau); cynghorau cymuned; awdurdodau tân ac achub; awdurdodau Parciau Cenedlaethol; comisiynwyr heddlu a throsedd; prif gwnstabliaid; awdurdodau iechyd porthladd; byrddau draenio mewnol; a byrddau cadwraeth.
