Fel llywodraeth ddatganoledig, fe wnaethom weithreduo fewn y rheolaeth gyllidebol gyffredinol a osodwyd gan Drysorlys Ei Fawrhydi ar gyfer y Terfyn Gwariant Adrannol (DEL),a dylem fod wedi cael lefel resymol o hyblygrwydd o ran y rheolaethau refeniw a chyfalaf unigol.Cafodd ein penderfyniadau i sicrhau’r gwariant cyfalaf mwyaf eu gwneud gan ystyried y rheolau yng Nghanllawiau Cyllidebu Cyfunol y Trysorlys, sef bod modd newid cyllidebau refeniw yn gyfalaf – arfer yr ydym wedi’i defnyddio yn y gorffennol i reoli’r sefyllfa ariannol.
As a devolved government,we operated within the overall DEL budgetary control set by HM Treasuryand should have been allowed a reasonable level of flexibility in respect of the individual revenue and capital controls.Our decisions to maximise capital expenditure were made having regard for the rules within HM Treasury’s Consolidated Budgeting Guidance that revenue budgets can be switched to capital – a practice we have utilised in the past to manage the financial position.