While the Welsh Government has increased funding for SEN and ALN, the evidence also reports on significant additional costs incurred by local authorities and schools in implementing the reforms.
Er bod Llywodraeth Cymru wedi cynyddu'r cyllid ar gyfer AAA ac ADY, adrodda’r dystiolaeth hefyd bod costau ychwanegol sylweddol yn dod i awdurdodau lleol ac ysgolion wrth weithredu'r diwygiadau.