They will need to take account of the full range of funding sources available to them, as well as the pressures they face, in setting their budgets for the coming year.
Bydd angen iddynt ystyried yr ystod lawn o ffynonellau cyllid sydd ar gael iddynt, yn ogystal â’r pwysau sy’n eu hwynebu, wrth bennu eu cyllidebau ar gyfer y flwyddyn i ddod.