As a result, there are expenditure headings for which responsibility is delegated to schools in some local authorities, but that are retained centrally in others.
O ganlyniad, mae penawdau gwariant y mae'r cyfrifoldeb amdanynt wedi'i ddirprwyo i ysgolion mewn rhai awdurdodau lleol, ond a gedwir yn ganolog mewn awdurdodau eraill.