Mae ymchwiliad Llywodraeth Cymru wedi canolbwyntio’n bennaf ar p’un a oedd yna stiwardiaeth gywir ar gyllid cyhoeddus a’r ffordd mae hwnnw wedi cael ei wario a’i gofnodi gan NSA Afan. Mae tystiolaeth gref o afreoleidd-dra ariannol. Mae’r gwaith ymchwilio wedi codi pryderon difrifol ynghylch effeithiolrwydd fframwaith llywodraethu a rheoli’r sefydliad. Mae’r dystiolaeth hon yn codi amheuaeth ynghylch gallu NSA Afan i reoli a gwarchod cyllid cyhoeddus.
The prime focus of the Welsh Government’s investigation has been the proper stewardship of public funds and the way that public funding has been spent and accounted for by NSA Afan.  Investigations have provided strong evidence of financial irregularities.  Furthermore, investigations have raised serious concerns about the effectiveness of the organisation’s governance and control framework.  This evidence calls into question NSA Afan’s ability to manage and safeguard public funds.