The consultation was not linked to the WAO audit of CWLIDB, which was underway at that time, although it did include a commitment to consider the outcome of the audit.
Nid oedd yr ymgynghoriad â chysylltiad archwiliad SAC o CWLIDB, a oedd eisoes wedi’i ddechrau ar y pryd, ond roedd yn cynnwys ymrwymiad i ystyried canlyniad yr archwiliad.