As a result, some have resorted to managing their caseload manually using spreadsheets which can be labour intensive and increases the risk of error within the eFSM and TP data sets.
Mae dyrannu staff i god goddrychol yn y cyfriflyfr cyffredinol cyllid ac ar ESR yn cynnwys prosesau llaw a gall arwain at gamgymhariad bach o godau goddrychol rhwng y ddwy ffynhonnell.