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yn gyntaf , bod y penderfyniad a gymerwyd y llynedd a'r rheini a gymerwyd wedi hynny'n cynrychioli'r gwerth gorau posibl am arian
firstly , that the decision taken last year and those taken subsequently represent the best possible value for money
cytunwyd ar y fethodoleg a ddefnyddiwyd i gadarnhau'r arbedion hynny gyda'r swyddfa archwilio genedlaethol ac yr oedd y camau a gymerwyd wedi'u seilio'n uniongyrchol ar argymhellion gan y pwyllgor archwilio
the methodology used to establish those savings was agreed with the nao and the actions taken built directly on recommendations made by the audit committee
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