I am also acutely aware that in undertaking this exercise local authorities require further clarity around the financial support to be expected from the Welsh Government.
Wrth i’r awdurdodau lleol fynd ati i wneud hyn, rwyf hefyd yn llwyr sylweddoli bod angen mwy o eglurhad arnyn nhw am y cymorth ariannol y gallan nhw ei ddisgwyl gan Lywodraeth Cymru.