These issues cannot simply be solved with a budget, and changes to statutory provisions should not be made without putting in place measures to mitigate these risks.
Ni all y materion hyn gael eu datrys â chyllideb yn unig, ac ni ddylai newidiadau i ddarpariaethau statudol gael eu gwneud heb gyflwyno mesurau i liniaru'r risgiau hynny.