Mae'r cyhoeddiad yn dilyn adroddiad 2018-19 oddi wrth Archwilydd Cyffredinol Cymru, a nododd fod gormod o gynghorau yn dal i gael barn archwilio amodol ar gyfer llawer o faterion, er bod nifer yr achosion o farn archwilio amodol i gynghorau wedi gostwng.
The announcement follows the 2018-19 report from the Auditor General for Wales, which noted whilst the number of qualified audit opinions for councils has fallen, too many councils still receive qualified audit opinions for multiple issues.