O ganlyniad, rwyf wedi penderfynu gofyn i’r Archwilydd Cyffredinol gynnal ailarolygiad brys o’r Cyngor, gan wneud argymhellion os yw hynny’n briodol.  Mae hyn yn rhan o’i gylch gwaith statudol, ac mae hefyd yn caniatáu iddo ystyried i ba raddau y mae’r argymhellion cynharach wedi’u rhoi ar waith o fewn y terfyn amser o 18 mis a osodwyd yn 2009. Ond ni ddylai’r Cyngor amau difrifoldeb ei sefyllfa; sefyllfa y mae’r Cyngor ei hun yn gyfrifol amdani i raddau helaeth. Byddaf yn ystyried argymhellion yr Archwilydd Cyffredinol yn ofalus iawn wrth benderfynu pa gamau pellach i’w cymryd. Nid wyf am wneud sylw ar unrhyw ganlyniadau ar gyfer y Cyngor cyn i’r archwilydd gynhyrchu unrhyw adroddiad gan nad wyf am ragfarnu’r mater. Fodd bynnag, os bydd y Cyngor yn ymwrthod â’r cyfleoedd i ddatrys ei broblemau, a’r gefnogaeth helaeth yr ydym ni, y Bwrdd Adfer a Chymdeithas Llywodraeth Leol Cymru wedi’i rhoi fel rhan o hynny, yna ni fydd ganddo unrhyw un i’w feio ond ef ei hun.
I have therefore asked the Auditor General to re-inspect the Council urgently, and, if appropriate, to make recommendations. That is part of his statutory remit, and also allows him to consider how far the earlier recommendations have been discharged within the 18-month deadline that our 2009 direction set. But the Council should be in no doubt about the gravity of the situation it is now in, and a situation which it has largely brought on itself. I will consider the recommendations from the Auditor General very carefully in deciding what further action to take. I will not speculate on any consequences for the Council in advance of any report from the auditor as I do not want to prejudge the issue. However, I will say that if the Council spurns opportunities to resolve its problems, and the extensive support we, the Recovery Board and the WLGA have provided as part of that, it will only have itself to blame.