Yn yr un modd, mae lefelau cronfeydd wrth gefn heb eu neilltuo wedi cynyddu £41 miliwn ers mis Mawrth 2011. Gwelodd pump awdurdod lefelau is dros y cyfnod, ond gwelodd un deg saith lefelau uwch.
Similarly the levels of unallocated reserves have increased by £41 million since March 2011.  Five authorities reduced levels over the period but seventeen increased.