Roedd sefydlu'r adolygiad yn un o argymhellion allweddol Pwyllgor Plant a Phobl Ifanc ac Addysg y Senedd. Cafodd ei gomisiynu a'i gynnal gan mwyaf cyn yr argyfwng Covid-19 ond mae'n dal i gydnabod y bydd gan y pandemig 'oblygiadau difrifol' i adnoddau a gwariant ysgolion a bydd yn arwain at 'straen enfawr ar gyllid cyhoeddus'.
Setting up the review was key recommendation of the Senedd’s Children and Young People and Education committee. It was commissioned and mostly undertaken before the Covid-19 outbreak but still acknowledges the pandemic will have ‘profound implications’ for school resources and spending and will lead to ‘massive strains on public finances’.