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ceir yr argraff hefyd fod gwenogfryn yn gorfod cyflawni mwy na'r hyn oedd yn arferol gan archwiliwr dros yr hmc.
there is also the impression that gwenogfryn successfully achieved more than was usual by an examiner for the hmc.
bydd y llythyr rheoli blynyddol a gyflwynir i awdurdodau gan yr archwiliwr , ac a gyhoeddir , yn cyfeirio at ansawdd y trefniadau ariannol
the annual management letter presented to authorities by the auditor , which is published , will comment on the quality of the financial arrangements
carl sargeant : mae croeso ichi wneud cyhuddiadau , a dylech roi unrhyw dystiolaeth sydd gennych i'r archwiliwr dosbarth
carl sargeant : you are welcome to make your accusations known , and you should supply any evidence that you may have to the district auditor
cafwyd enghreifftiau lle mae'r archwiliwr dosbarth wedi amau pa un a oedd cynghorau yn gwasanaethu buddiannau lleol ai peidio wrth iddynt ddefnyddio arian yn y ffordd yma
there have been instances where the district audit has queried whether or not local interests were being served by councils when they used money in this way
bu gweddnewidiad yn rhondda cynon taf dros y blynyddoedd diwethaf , gyda'r awdurdod a'r archwiliwr dosbarth yn cydweithio i ddatrys ei anawsterau
there has been a transformation in recent years in rhondda cynon taff , with the authority and the district audit working together to resolve its difficulties
dim ond pythefnos yn ôl , datgelodd phil nifield yn y south wales echo fod cyngor sir caerdydd wedi rhwystro ymchwiliad yr archwiliwr dosbarth gan gostio £1 .2 miliwn hyd yma
only two weeks ago , phil nifield disclosed in the south wales echo that cardiff county council has frustrated the investigation of the district auditor at a cost of £1 .2 million to date
datganodd llythyr dyddiedig 16 hydref at y prif weinidog fod y cynghorydd aldridge wedi bod yn gas tuag at andy sutton , cyn archwiliwr mewnol cyngor sir y fflint , ers iddo ymchwilio i honiadau difrifol a wnaed yn erbyn y cynghorydd aldridge yn 1999
a letter dated 16 october to the first minister stated that councillor aldridge had been hostile towards andy sutton , the former internal auditor of flintshire county council , ever since he investigated serious allegations made against councillor aldridge in 1999
serch hynny, gellir creu darlun o gyfnod gwenogfryn fel archwiliwr i'r hmc gan iddo gadw papurau a gohebiaeth yn gydwybodol, gan gynnwys copïau drafft o atebion i lythyron dderbyniodd ef.
however, it can create a picture of gwenogfryn's time as examiner to the hmc as he conscientiously kept the papers and correspondence, including draft copies of replies to letters received by him.