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mae'n debygol y caiff y sefyllfa annerbyniol bresennol ei chymhlethu pan gaiff yr awdurdodau iechyd eu disodli gan fyrddau iechyd lleol
the current unhappy state of affairs is likely to be complicated further when the health authorities are replaced with local health boards
caiff ei chymhlethu ymhellach gan y ffaith nad yw ffigurau cymharol ar gyfer 2003-04 a fyddai'n adlewyrchu briffiau gweinidogol newydd y llywodraeth hon wedi eu cynnwys
it is further complicated by the exclusion of comparative figures for 2003-04 , which would reflect this government's new ministerial briefs
fodd bynnag , un ffordd o lyffetheirio'r bobl hyn yw drwy wneud y broses a'r drefn yn rhy anodd drwy gynyddu deddfwriaeth a chostau a chymhlethu penderfyniad gweithiwr i fynd yn gyflogwr
however , one way of inhibiting these people is by making the process and procedure too difficult by increasing legislation and costs and complicating an employee's decision to become an employer
caiff y sefyllfa ei chymhlethu ymhellach gan y ffaith nad oes cefnogaeth i gynlluniau sy'n datblygu anghenion y person cyfan , ac yn enwedig anghenion disgyblion ôl-16 sy'n destun datganiadau
the situation is further complicated by the absence of support for schemes that develop the needs of the whole person , and especially the needs of statemented post-16 pupils