It will also be important to understand where transfers may lead to additional costs to NRW (both financial or otherwise) – the evidence review has provided some indication of these.
Bydd hefyd yn bwysig deall lle gallai trosglwyddiadau arwain at gostau ychwanegol i CNC (yn ariannol neu fel arall) – mae’r adolygiad tystiolaeth wedi rhoi rhyw syniad o’r rhain.