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in terms of local authorities , external auditors act as a link between councils and their electors , especially as conduits for interrogation of the detail of accounts , and for complaints of financial mismanagement
o ran awdurdodau lleol , mae archwilwyr allanol yn gweithredu fel cyswllt rhwng cynghorau a'u hetholwyr , yn enwedig fel sianelau ar gyfer ymchwilio i fanylion cyfrifon , ac ar gyfer cwynion o gamreolaeth ariannol
