At hynny, mae’r Prif Ysgrifennydd yn ystyried mai mater eithriadol oedd gallu’r Gweinyddiaethau Datganoledig i ddwyn y tanwariant sydd wedi’i ddatgan yn 2010-11 ymlaen i 2011-12, gan nad oedd hynny’n bosibl i Adrannau Llywodraeth Prydain.
Further, the Chief Secretary considers that the Devolved Administrations’ ability to carry forward declared underspends in 2010-11 into 2011-12 was exceptional, as it was not available to UK Departments.