These issues were set out in the highly critical Wales Audit Office report in October 2012, and are currently being examined by the Public Accounts Committee.
Yn adroddiad hynod feirniadol Swyddfa Archwilio Cymru y nodwyd y materion hyn, ym mis Hydref 2012, ac mae’r Pwyllgor Cyfrifon Cyhoeddus wrthi’n eu hystyried ar hyn o bryd.