And, if the TOMs are utilised as a spreadsheet, it doesn't reduce any of the criticisms, I think around the Community Benefits Toolkit.
Ac, os defnyddir y themâu, mesurau a chanlyniadau fel taenlen, nid yw'n lleihau unrhyw un o'r beirniadaethau, rwy'n credu, am y Pecyn Cymorth Buddion Cymunedol.