The WAO report encompassed a range of matters associated with the management and governance of CWLIDB, and in the course of their audit the WAO identified a series of operational failings.
Roedd adroddiad SAC yn cynnwys nifer o faterion sydd ynghlwm â rheoli a llywodraethu CWLIDB, ac yn ystod yr archwiliad nododd SAC nifer o fethiannau gweithredol.