Datblygwyd yr ymgynghoriad i gefnogi gwaith ar sefydlu Cyfoeth Naturiol Cymru a rhaglen ehangach Cymru Fyw. Mae’n adeiladu ar adolygiadau blaenorol ar y Byrddau Draenio Mewnol yn 2005 a 2009 ac roedd yn cyd-fynd ag ymrwymiad Llywodraeth Cymru i ddiwygio gwasanaethau cyhoeddus yng Nghymru. Nid oedd yr ymgynghoriad â chysylltiad archwiliad SAC o CWLIDB, a oedd eisoes wedi’i ddechrau ar y pryd, ond roedd yn cynnwys ymrwymiad i ystyried canlyniad yr archwiliad.
The consultation was developed in support of the work on the establishment of Natural Resources Wales and the wider Living Wales Programme.  It built on previous reviews of IDBs carried out in 2005 and 2009 and was aligned with the Welsh Governments commitment to public service reform in Wales.  The consultation was not linked to the WAO audit of CWLIDB, which was underway at that time, although it did include a commitment to consider the outcome of the audit.