"Nid oes gan Lywodraeth Cymru y pwerau ariannol a pholisi sylfaenol, yn arbennig o ran y system les, sydd eu hangen i'n galluogi ni i wneud y newidiadau sylweddol angenrheidiol.
“The Welsh Government does not hold the primary policy and fiscal levers, especially in terms of the welfare system, needed to enable us to deliver the significant changes needed.