8.21 Where WRA systems and processes need to be altered to give effect to legislative changes, this may incur development and implementation costs.
8.21 Os bydd angen newid systemau a phrosesau Awdurdod Cyllid Cymru er mwyn rhoi newidiadau deddfwriaethol ar waith, efallai y bydd costau datblygu a gweithredu ynghlwm wrth hynny.