Ar ôl ystyried y materion a ddatgelwyd, sefyllfa CWLIDB fel corff cyhoeddus annibynnol a’r opsiynau ar gyfer datrys y sefyllfa, cysylltodd Llywodraeth Cymru â SAC fel archwilydd penodedig CWLIDB. Trosglwyddwyd yr holl wybodaeth a oedd ym meddiant Llywodraeth Cymru i SAC, a ddechreuodd archwiliad manwl.
After considering the matters disclosed, the standing of CWLIDB as an autonomous public body and the options for resolution, the Welsh Government contacted the WAO as the appointed auditor for CWLIDB.  All information held by the Welsh Government was passed to the WAO who commenced a detailed audit.