Gyda'i gilydd, mae'r gyfres hon o ymchwil yn darparu dadansoddiad pwysig ac yn amlinellu'r gwaith pellach manwl y byddai ei angen i ddatblygu diwygiadau mwy radical. Mae'r canfyddiadau'n dangos maint y gwaith a fyddai'n gysylltiedig ag ailgynllunio'r system a'r trylwyredd y bydd ei angen i reoli'r risgiau er mwyn sicrhau cynaliadwyedd y ffrwd refeniw hon o £3 biliwn. Rhaid galluogi llywodraeth leol i barhau i ddarparu gwell gwasanaethau lleol i bawb: i ddarparu'r sylfaen orau i bobl yn gynnar yn eu bywydau, i helpu'r rhai sydd ei angen fwyaf, ac i fynd i'r afael â thlodi drwy greu economi ffyniannus sy’n rhoi budd teg i bawb.
Brought together, this suite of research provides important analysis and outlines the detailed further work that would be required to take forward more radical reform. The findings illustrate the scale of work which would be involved in a redesign of the system and the rigour which will be needed in managing the risks to ensure the sustainability of this £3 billion revenue stream. Local government must be enabled to go on delivering better local services for everyone: to provide the best foundation in early life, to help those who need it most, and to tackle poverty by creating a thriving economy which benefits everyone fairly.