Mae angen i Awdurdodau Lleol gymryd cyfrifoldeb llawn dros weithredu eu democratiaeth a pherfformiad eu gwasanaethau; ac am hyrwyddo lles drwy gamau ataliol yn hytrach na chamau adweithiol. Mae’n rhaid i Awdurdodau gymryd cyfrifoldeb dros eu gwelliant corfforaethol ac am wella eu gwasanaethau, gan wneud defnydd o graffu effeithiol i ddarparu her a’u dal i gyfrif. Dylai’r cyfrifoldeb fod ar yr Awdurdodau Lleol i adnabod ac ymateb i broblemau sy’n dod i’r amlwg o ran perfformiad neu lywodraethu cyn iddynt gael eu hamlygu gan archwilwyr neu arolygwyr.
Local Authorities need to take full responsibility for the functioning of their democracy and the performance of their services; and for promoting well being through preventative, rather than reactive, action.  Authorities must take responsibility for their corporate and service improvement, making use of effective scrutiny to provide challenge and hold them to account.  The onus should be on Local Authorities identifying and responding to emerging issues of performance or governance before they are highlighted by auditors or inspectors.