English: Can I thank the Cabinet Secretary for his answer? The report produced by the Public Accounts Committee raised some very serious concerns, I would say, Cabinet Secretary, over the conduct of the Welsh Government, as yet another substantial pot of taxpayers' money - £3 million - has been lost. There are some questions over accountability, and this is sadly not the first time that taxpayers' money has been wasted by the Welsh Government. We've had numerous other questionable decisions, including the regeneration investment fund for Wales, Kukd and Triumph. I certainly do not believe that Governments should not take risks; I certainly believe they should, but they should do so in a balanced way. In relation to Kancoat, time and time again, the expert advice given to the Welsh Government warned that the company had a weak business plan and was a high-risk investment. So, can I ask why, in your opinion, Cabinet Secretary, was the advice ignored - also bearing in mind, of course, that the Government's investment arm, Finance Wales, rated it as being unacceptably high risk? What is your determination on this, given the changes I know that you've made in your department since you've come into post, and is it your view that the department you inherited was simply not fit for purpose? Have you mentioned - ? You've mentioned in recent statements that you've now put new procedures in place; what are these new procedures? I think that's the crucial question here. And finally, where do you think accountability lies? Is it with your predecessor, or is it with officials?
Welsh: A gaf i ddiolch Ysgrifennydd y Cabinet am ei ateb? Mae'r adroddiad a gafwyd gan y Pwyllgor Cyfrifon Cyhoeddus wedi codi rhai pryderon difrifol iawn, fe ddywedwn i, Ysgrifennydd y Cabinet, ynglŷn ag ymddygiad Llywodraeth Cymru, wrth i swm sylweddol arall eto o arian trethdalwyr - £3 miliwn - gael ei golli. Mae rhai cwestiynau am atebolrwydd yn y fan yma, ac yn anffodus, nid hwn yw'r tro cyntaf i arian trethdalwyr gael ei wastraffu gan Lywodraeth Cymru. Rydym wedi gweld nifer o benderfyniadau amheus eraill, gan gynnwys Cronfa Buddsoddi Cymru mewn Adfywio, Kukd a Triumph. Nid wyf yn credu o gwbl na ddylai Llywodraethau fod yn fentrus; rwy'n bendant yn credu y dylen nhw, ond dylen nhw wneud hynny mewn ffordd gytbwys. O ran Kancoat, dro ar ôl tro, mae'r cyngor arbenigol a roddwyd i Lywodraeth Cymru wedi rhybuddio bod gan y cwmni gynllun busnes gwan a'i fod yn fuddsoddiad risg uchel. Felly, a gaf i ofyn pam, yn eich barn chi, Ysgrifennydd y Cabinet, y cafodd y cyngor ei anwybyddu - gan gofio hefyd, wrth gwrs, bod cangen buddsoddi'r Llywodraeth, Cyllid Cymru, wedi ei nodi fel risg annerbyniol o uchel? Beth yw eich dyfarniad ar hyn, o ystyried y newidiadau y gwn eich bod wedi eu gwneud yn eich adran ers i chi ddechrau yn eich swydd, ac ai eich barn chi yw fod yr adran a etifeddwyd gennych wir yn anaddas i'w ddiben? Ydych chi wedi sôn - ? Rydych chi wedi crybwyll mewn datganiadau diweddar eich bod wedi rhoi gweithdrefnau newydd ar waith erbyn hyn; beth yw'r gweithdrefnau newydd hyn? Rwy'n credu mai dyna'r cwestiwn allweddol yn y fan yma. Ac yn olaf, ble y mae'r atebolrwydd yn gorwedd, yn eich barn chi? Ai gyda'ch rhagflaenydd, neu gyda swyddogion?