The 2010 Regulations therefore allow local authorities discretion as to whether they delegate to schools a large number of expenditure headings which are set out in Schedule 2 to the 2010 Regulations.
Mae Rheoliadau 2010 felly'n rhoi disgresiwn i awdurdodau lleol o ran p'un a fyddant yn dirprwyo nifer mawr o benawdau gwariant i ysgolion a nodir yn Atodlen 2 i Reoliadau 2010.