Casglodd Mathias fod y Comisiwn wedi methu â gweithredu yn unol ag amserlen afrealistig na ddylai fod cytuno i’w mabwysiadu. Casglodd ymhellach fod y Comisiwn wedi cynhyrchu cynigion annerbyniol, wedi colli hyder ei randdeiliaid ac nad oedd felly yn addas at ei ddiben.
Mathias concluded the Commission had failed to deliver on an unrealistic timetable which it should not have agreed to, had produced unacceptable proposals, had lost the confidence of its stakeholders and was, therefore, no longer fit for purpose.