Councils must balance a budget (income and expenditure) within the same financial year and these features are set out in primary legislation, the Local Government Finance Act 1992.
Rhaid i gynghorau gydbwyso cyllideb (incwm a gwariant) o fewn yr un flwyddyn ariannol ac mae’r nodweddion hyn wedi’u nodi mewn deddfwriaeth sylfaenol, sef Deddf Cyllid Llywodraeth Leol 1992.