As this is below 10% of the claimed amount, a reduction in the payment is made, but no over-declaration penalty is applied.
Nid yw'r diffiniadau a'r cyfrifiadau sy'n gysylltiedig â'r casgliad wedi newid, heblaw am y trothwy 10%, felly nid yw cymaroldeb dros amser wedi cael ei effeithio.