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Deddf Casglu a Rheoli Trethi (Cymru) 2016
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33Swyddog cyfrifo
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(1)Prif weithredwr ACC yw swyddog cyfrifo ACC.
(2)Mae gan y swyddog cyfrifo, mewn perthynas â chyfrifon a chyllid ACC, y cyfrifoldebau a bennir am y tro gan Weinidogion Cymru.
(3)Mae’r cyfrifoldebau y caniateir eu pennu o dan yr adran hon yn cynnwys (ymysg pethau eraill)—
(a)cyfrifoldebau mewn perthynas â llofnodi cyfrifon ACC a’r Datganiad Treth;
(b)cyfrifoldebau am briodoldeb a rheoleidd-dra cyllid ACC;
(c)cyfrifoldebau am ddefnyddio adnoddau ACC yn ddarbodus, yn effeithlon ac yn effeithiol;
(d)cyfrifoldebau sy’n ddyledus i Gynulliad Cenedlaethol Cymru, i Weinidogion Cymru neu i un o bwyllgorau Cynulliad Cenedlaethol Cymru.
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