Yn ail, mae’r adroddiad yn dadlau o blaid parhau i ganolbwyntio ar gostau darparu’r gwasanaeth. Nid yw hyn yn golygu cau gorsafoedd tân, a allai fod yn anodd mewn rhannau helaeth o Gymru. Fodd bynnag, mae’n golygu mabwysiadu arfer gorau o feysydd eraill, a sicrhau bod adnoddau’n cael eu defnyddio mor effeithiol ac effeithlon â phosibl. Er enghraifft, ar hyn o bryd mae’r tri gwasanaeth yn ymateb i fwy o alwadau diangen na thanau gwirioneddol; mae hyn yn arwain at gostau diangen ac yn atal cerbydau a chriwiau rhag ymdrin ag achosion go iawn. Mae modd gwneud mwy a dylid gwneud mwy i fynd i’r afael â’r broblem hon: rwy’n falch bod yn Awdurdod Tân ac Achub newydd benderfynu sefydlu system ar sail risg o ymateb i alwadau tân awtomatig.
Secondly, the report advocates continuing focus on the costs of service provision.  This does not  mean closing fire stations, which may be difficult in much of Wales.  It does, though, mean adopting best practice from elsewhere, and ensuring resources are deployed as efficiently and effectively as possible.  For example, all three Services currently respond to more false alarms than to actual fires, incurring unnecessary costs and preventing appliances and crews from dealing with genuine incidents.  More can and should be done to tackle this problem: I am pleased one FRA has recently decided to implement a risk based approach to responding to automatic fire alarms.