Mae’r adroddiad gan KPMG ar gael yma:https://llyw.cymru/defnydd-byrddau-partneriaeth-rhanbarthol-o-gyllidebau-cyfun-ar-gyfer-llety-mewn-cartrefi-gofal
The report by KPMG is available at:https://gov.wales/regional-partnership-boards-use-pooled-budgets-care-home-accommodation