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(1)Wrth gyflawni’r dyletswyddau a osodir arno gan adrannau 93 i 95, rhaid i’r Comisiwn—
(a)rhoi sylw i’r mannau lle y darperir cyfleusterau, natur y cyfleusterau a’r ffordd y maent wedi eu cyfarparu;
(b)rhoi sylw i’r galluoedd gwahanol a’r doniau gwahanol sydd gan bersonau gwahanol;
(c)rhoi sylw i ofynion cyflogwyr, cyflogeion a chyflogeion posibl mewn perthynas â’r addysg a’r hyfforddiant sy’n ofynnol mewn sectorau cyflogaeth gwahanol;
(d)rhoi sylw i’r addysg a’r hyfforddiant sy’n ofynnol er mwyn sicrhau bod cyflogeion a chyflogeion posibl ar gael sy’n gallu cyflwyno darpariaeth ddysgu ychwanegol yn Gymraeg;
(e)rhoi sylw i’r addysg a’r hyfforddiant sy’n ofynnol er mwyn sicrhau bod cyfleusterau ar gael ar gyfer asesu drwy gyfrwng y Gymraeg a oes gan bersonau anghenion dysgu ychwanegol;
(f)rhoi sylw i gyfleusterau y mae’r Comisiwn yn meddwl y gellid sicrhau’r ddarpariaeth ohonynt yn rhesymol gan bersonau eraill (gan gynnwys darpariaeth a sicrheir gan awdurdodau lleol o dan Ran 2 o Ddeddf Anghenion Dysgu Ychwanegol a’r Tribiwnlys Addysg (Cymru) 2018 (dccc 2));
(g)gwneud y defnydd gorau o adnoddau’r Comisiwn ac, yn benodol, osgoi darpariaeth a allai beri gwariant anghymesur.
(2)Nid yw darpariaeth i’w hystyried yn un sy’n peri gwariant anghymesur dim ond oherwydd bod y ddarpariaeth honno yn ddrutach na darpariaeth gyffelyb.
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