Disgwylir i Awdurdodau Lleol amlinellu, mewn ffordd glir a hygyrch i'r cyhoedd, sut y gosodwyd lefel y cronfeydd hapddigwyddiadau cyffredinol a manylion am y gweithgareddau neu'r eitemau i'w hariannu o bob cronfa wrth gefn wedi'i chlustnodi.
Local Authorities are expected to set out, in a way that is clear and accessible to members of the public, how the level of general contingency reserve has been set and the detail of activities or items to be funded from each earmarked reserve.