Rwy'n gwybod y bydd yn rhaid i awdurdodau wneud penderfyniadau anodd wrth osod eu cyllidebau. Bydd angen iddynt gynnal trafodaethau ystyrlon gyda'u cymunedau lleol wrth ystyried blaenoriaethau eu cyllidebau. Cyfrifoldeb pob awdurdod lleol unigol yw gosod cyllidebau, a'r dreth gyngor yn ei thro. Bydd angen i awdurdodau ystyried pob ffynhonnell o gyllid sydd ar gael iddynt, yn ogystal â'r pwysau sy'n eu hwynebu, wrth osod eu cyllidebau ar gyfer y flwyddyn sydd i ddod.
I know that authorities will need to make choices in setting their budgets.  They will need to engage meaningfully with their local communities as they consider their budget priorities.  The setting of budgets, and in turn council tax, is the responsibility of each local authority and authorities will need to take account of the full range of sources of funding available to them, as well as the pressures they face, in setting their budgets for the coming year.