The report can be found on the Commission’s website, and the Commission has taken it into account in determining the approach to its council size policy which is set out above.
Mae’r adroddiad ar gael ar wefan y Comisiwn, ac mae’r Comisiwn wedi ei gymryd i ystyriaeth wrth benderfynu ar y dull o ymdrin â’i bolisi maint cynghorau a nodir uchod.