Having formed the Schools Budget the local authority must then deduct from it the items of expenditure which are set out in Schedule 2 to the 2010 Regulations.
Ar ôl ffurfio'r Gyllideb Ysgolion, rhaid i'r awdurdod lleol wedyn ddidynnu'r eitemau o wariant a nodir yn Atodlen 2 i Reoliadau 2010 ohoni.