Er fy mod yn derbyn mai cyfrifoldeb yr Awdurdod yw’r materion hyn, mater i’r  Aelodau etholedig lleol yw craffu ar y penderfyniadau hyn ac mae angen iddynt fod yn fodlon bod penderfyniadau’n cynnig gwerth am arian. Yn fy marn i, nid yw’r canllawiau presennol i’r Aelodau graffu’n effeithiol ar gyllidebau yn mynd yn ddigon pell wrth gefnogi craffu ar gronfeydd wrth gefn.  Rwyf y bwriadu cyhoeddi canllawiau pellach i’r aelodau i’w cefnogi yn hyn o beth.
Whilst I accept the decisions in these matters are the responsibility of the Authority, the scrutiny of these decisions rests with the Local Elected Members and they need to satisfy themselves that decisions represent value for money. In my view, the existing guidance for Members to undertake effective budget scrutiny does not go far enough in supporting scrutiny on reserves.  I intend to issue further guidance to Members to support them in this.