
1 
Enw'r Gorchymyn hwn yw Gorchymyn Adroddiadau Archwilio ac Asesu (Cymru) (Diwygio) 2011 ac fe ddaw i rym ar 22 Tachwedd 2011.
2 

(1) Mae Gorchymyn Adroddiadau Archwilio ac Asesu (Cymru) 2010 wedi ei ddiwygio fel a ganlyn.
(2) Yn lle erthygl 2 (y dyddiad ar gyfer anfon copïau o adroddiad) rhodder—“
 In respect of financial years beginning on or after 1 April 2011 copies of a report issued in accordance with section 19(2) of the Measure must be sent by 31 January in the financial year during which the audit was carried out or to which the assessment relates.”.
Carl Sargeant
Y Gweinidog dros Llywodraeth Leol a Chymunedau, un o Weinidogion Cymru
31 Hydref 2011