In terms of the annual audit, this is planned to start in August due to Audit Wales scheduling, with a different approach also due to new risk-based auditing standards.
O ran yr archwiliad blynyddol, y bwriad yw dechrau ym mis Awst oherwydd amserlennu Archwilio Cymru, gan ddefnyddio dull gwahanol hefyd oherwydd safonau archwilio newydd sy'n seiliedig ar risg.