Nid yw’r gwaith sydd wedi’i wneud hyd yma wedi gwaredu’r pryderon ynghylch y modd y cafodd asedau tir y Gronfa eu gwerthu. Golyga’r ffaith na chafodd asedau tir RIFW eu gwerthu ar y farchnad agored fod cwestiynau cymhleth ynghylch a gafwyd y gwerth gorau am arian wrth werthu’r asedau hyn, yng nghyd-destun cynllun busnes y Gronfa ar y pryd. Yn naturiol, mae hyn yn peri gofid mawr. Mae gen i bryderon mawr ynghylch rhai agweddau eraill ar weithrediadau cynnar y Gronfa yn ogystal a bydd angen mynd i’r afael â’r rhain fel rhan o’r gwaith sy’n mynd rhagddo. Byddaf yn cyflwyno Datganiad mwy manwl ynghylch y materion hyn ar ôl ymgynghori’n drylwyr â Bwrdd RIFW ac â rheolwr y Gronfa, sef Amber. Bydd canlyniadau ein hadolygiadau yn cael eu cyflwyno i ymchwiliadau Swyddfa Archwilio Cymru a bydd yr Archwilydd Cyffredinol yn adrodd yn ôl ar ei ganfyddiadau maes o law.
The work undertaken to date has not removed the concerns about the manner in which RIFW’s land assets were sold.  Because they were not sold on the open market there are complex questions about whether the sale of those assets achieved best value in the context of the business plan within which the Fund was operating at that time.  There are other aspects of the Fund’s early operations about which I have serious concerns which need to be addressed as part of the continuing work.  I will make a more detailed Statement on these once we have fully consulted the RIFW Board and the Fund’s manager, Amber.  The outcomes of our reviews will be made available to the WAO and the Auditor General will report in due course on his findings.