In response to a query from JMa, JM reported that CDPS had an Anti-Fraud Policy in place, approved by the ARC last year, which was why fraud was not included in the Financial Regulations.
Mewn ymateb i ymholiad gan JMA, adroddodd JM fod gan CDPS Bolisi Gwrth-Dwyll ar waith, a gymeradwywyd gan yr ARC y llynedd, a dyna pam na chafodd twyll ei gynnwys yn y Rheoliadau Ariannol.