The Working Smarter report, which was published in January 2012, considered whether the regulatory framework that applies to farmers in Wales was measured and appropriate.
Gwaith adroddiad Hwyluso’r Drefn a gyhoeddwyd ym mis Ionawr 2012, oedd ystyried a oedd yr holl reoliadau ar gyfer ffermwyr yn briodol ac yn gymesur.