Dylai cyhoeddi’r data hwn ennyn diddordeb yn y strategaethau sy’n cael eu mabwysiadu gan yr Awdurdodau ar gyfer dal a defnyddio cronfeydd wrth gefn. Mae’r canllawiau’n glir y dylai pob Awdurdod baratoi a chynnal strategaeth o’r fath.  Un Awdurdod yn unig ddarparodd dystiolaeth bod ganddo brotocol â fframwaith ar gyfer proses ddiffiniedig ar gyfer sefydlu, adolygu a gwario cronfeydd wrth gefn.  Er lles gwell tryloywder ac atebolrwydd, byddaf yn ceisio cryfhau’r gofyniad hwn.
Publishing this data should stimulate interest in the strategies adopted by Authorities for holding and utilising reserves.  The guidance is clear that all Authorities should prepare and maintain such a strategy.  Only one Authority provided evidence of having a protocol in place with a framework for a defined process for the establishment, review and discharge of reserves.  In the interests of greater transparency and accountability, I will be seeking to strengthen this requirement.