Ar y llaw arall mae'n siom, ar ôl tair blynedd o drafod, nad oes gennym gytundeb cyffredinol o hyd, a bod tôn y cysylltiadau rhynglywodraethol wedi dirywio, a hynny’n bennaf oherwydd cyfres o ymwthiadau ymosodol gan Lywodraeth y DU i feysydd lle mae’r cymhwysedd wedi’i ddatganoli.
At the same time, it is disappointing that after three years of discussion, we still have no overall agreement, while the tone of inter-governmental relations has deteriorated due largely to a series of aggressive intrusions by the UK Government into areas of devolved competence.