"Mae cynghorau'n darparu eu gwasanaethau mewn cyfnod o gyni, y mae'r Sefydliad Astudiaethau Cyllid wedi'i alw'n gyfnod eithriadol o gwtogi gwariant ar wasanaethau cyhoeddus dros ddeng mlynedd neu fwy.
“Councils are delivering their services against a backdrop of austerity or what the Institute for Fiscal Studies have called an “extraordinary ten or more years of retrenchment in public service spending”.