A wnaiff yr Ysgrifennydd Cabinet gadarnhau pa God Ymarfer ar Adrodd ar Wasanaethau y mae wedi'i ddyroddi mewn perthynas ag adroddiadau ariannol awdurdodau lleol i Lywodraeth Cymru, a pha asesiadau effaith sydd wedi'u cynnal a'u cyhoeddi mewn perthynas â'r cod hwnnw?
The Service Reporting Code of Practice (SeRCOP) is published by CIPFA. It is prepared in accordance with the financial reporting framework established by the Code of Practice on Local Authority Accounting in the United Kingdom. It is published annually and applies throughout the UK for the preparation of budgets and performance indicators, and the completion of government statistical reporting requirements. The most recent was published in February 2025 for the 25/26 financial year. No impact assessments have been completed by the Welsh Government as this is a CIPFA publication.