Fe wnaeth yr adroddiad ganfod bod dau ffactor, sef demograffeg a graddfa, yn arwain at gostau ychwanegol nad oedd modd eu hosgoi i'r Bwrdd, ond nad oedd y ddau ffactor arall, sef pellter ac effeithlonrwydd, yn arwain at gostau ychwanegol i'r Bwrdd.
The review findings were that 2 factors, demographics and scale, generated excess costs that were unavoidable to the Board, but that the other two factors, remoteness and efficiency, did not generate excess costs for the Board.