Mae'n synhwyrol adeiladu a chadw cronfeydd wrth gefn at ddibenion penodol, gan gynnwys trawsnewid gwasanaethau i ateb y pwysau ariannol parhaus rwy'n cydnabod y mae cynghorau'n ei wynebu. Bydd angen o hyd i awdurdodau gadw cronfeydd wrth gefn ar gyfer pethau fel yswiriant a rhwymedigaethau Mentrau Cyllid Preifat, a all fod yn sylweddol. Gall llithriadau ar gyfer mathau penodol o brosiectau effeithio ar amseriad tynnu o'r cronfeydd wrth gefn. Mae Llywodraeth Cymru hefyd yn cadw darpariaeth wrth gefn, yng nghyd-destun dyraniadau gwariant o £14.5 biliwn ac yn gymesur i'r amrywiaeth o beryglon sy'n wynebu'r Llywodraeth ar draws pob portffolio.
It is prudent to build up and hold reserves for specific purposes, including transforming services to meet the continuing financial pressures, which I recognise councils face.    There will always be a need for authorities to carry reserves for such things as insurance and PFI liabilities, which can be significant.  Slippage for certain types of projects can impact on the timing of drawing upon reserves.  The Welsh Government also carries reserve provision, in the context of expenditure allocations of £14.5 billion and proportional to the range of risks the Government faces across all portfolios.