"Mae hyn yn cynnwys sicrhau bod ganddyn nhw'r sgiliau sydd eu hangen arnynt, gan roi'r hyblygrwydd iddyn nhw benderfynu ar eu cyfansoddiad ac i gael defnyddio cefnogaeth arbenigol pan fo'i hangen. Er enghraifft, efallai y byddai corff llywodraethu'n dymuno penodi archwilydd neu gyfrifydd yn aelod cyswllt o'i bwyllgor cyllid am gyfnod penodol.
“This includes ensuring they have the necessary skills, giving them flexibility to determine their constitution and bring in specialist support when they need it. For example, they may want to appoint an auditor or accountant as an associate member of their finance committee for a specific time.