Yn dilyn trafodaeth hir gyda Phrif Ysgrifennydd y Trysorlys ar y pryd, a swyddogion Trysorlys Ei Mawrhydi, gwrthodwyd yr hyblygrwydd inni newid refeniw yn gyfalaf. Mae hyner gwaethaf cael ar ddeall y byddai modd i’r anghydbwysedd o ran refeniw a chyfalaf gael ei reoli ar ôl diwedd y flwyddyn drwy addasiad o ran alldro.  O ganlyniad, cafodd cyllid ei hawlio’n ôl gan y Trysorlys oherwydd defnydd cwbl fympwyol o'r Canllawiau Cyllidebu Cyfunol nad oedd yn cydnabod yn llawn y trefniadau y cytunwyd arnynt gyda llywodraethau datganoledig yn eu priod fframweithiau ariannol.
Following a protracted exchange with the then Chief Secretary to the Treasury and HM Treasury officials, we were denied the flexibility to switch revenue to capital. This isdespite being given to understand that the revenue and capital imbalance could be managed after the year-end via an outturn adjustment. As a result, funding was reclaimed by Treasury due to a completely arbitrary application of the Consolidated Budgeting Guidance which did not fully recognise the arrangements agreed with devolved governments in their respective financial frameworks.