Yn olaf, mae’n destun pryder arbennig bod diffyg cyfle, i bob golwg, i Aelodau Etholedig graffu ar y ffordd y mae’r cronfeydd wrth gefn a ddelir gan eu Hawdurdod yn cael eu gwario. Yn y mwyafrif o Awdurdodau, ymddengys nad yw craffu’n digwydd ond fel rhan o’r broses o bennu cyllidebau heb unrhyw ganolbwynt penodol ar y penderfyniadau am lefelau’r cronfeydd wrth gefn a ddelir.
Finally, and of particular concern, is an apparent lack of opportunity provided for Elected Members to engage in and scrutinise the use of reserves held by their Authority.  In the majority of Authorities, scrutiny appears to take place only as part of the budget-setting process with no specific focus on the decisions about the levels of reserves held.