JMA noted that CDPS’ budget was reforecast every month which could raise concerns about tracking variances and the importance of independently verifying or approving bank reconciliations.
Nododd JMA fod cyllideb CDPS yn cael ei hail-ragweld pob mis a allai godi pryderon ynghylch olrhain amrywiadau a phwysigrwydd gwirio neu gymeradwyo cymod banc yn annibynnol.