Fodd bynnag, rwy'n gwybod bod y pwysau o ran chwyddiant a wynebir gan wasanaethau yn golygu y bydd dal angen i awdurdodau lleol wneud penderfyniadau anodd wrth bennu eu cyllidebau.
I recognise however that inflationary pressures being faced by services mean that local authorities will still need to make difficult decisions in setting their budgets.