Mae hyn yn golygu bod cronfeydd wrth gefn wedi’u clustnodi yn cyfrif am o 11% o wariant refeniw gros yr Awdurdodau ar gyfartaledd, ond bod cronfeydd wrth gefn heb eu clustnodi’n dod i 3% ar gyfartaledd. O fewn y cronfeydd wrth gefn wedi’u clustnodi, mae cryn amrywiad rhwng Awdurdodau Lleol yng Nghymru, yn amrywio o 3% i 22% o wariant gros, tra oedd cronfeydd wrth gefn heb eu clustnodi rhwng 1% a 5%.  Er fy mod yn cydnabod bod rhywfaint o amrywiad i’w ddisgwyl, mae’n deg disgwyl rhyw esboniad o amrywiad mor fawr â hyn.  Yn yr un modd byddai o gymorth deall pam mae’r cyfartaledd cyffredinol ar gyfer yr holl gronfeydd wrth gefn yn cyfrif am 17% o wariant yr Awdurdodau o’i gymharu â ffigur o 11% yn achos Cynghorau yn Lloegr.
This means earmarked reserves amounted to an average of 11% of Authorities’ gross revenue expenditure, whilst non-earmarked reserves amount to an average of 3%.  Within the earmarked reserves, there is considerable variation between Local Authorities in Wales, ranging from 3% to 22% of gross expenditure, whilst non-earmarked reserves were between 1% and 5%.  Although I accept some variation is to be expected, it is reasonable to expect some explanation of variation on this scale.  Similarly it would be helpful to understand why the overall average for all reserves accounts for 17% of Authorities expenditure compared with a figure of 11% for Councils in England.