Before seeking to make any operational changes, settings should ensure that they have a full and complete picture of their finances and where other cost savings can potentially be made.
Cyn ceisio gwneud unrhyw newidiadau gweithredol, dylai lleoliadau sicrhau bod ganddynt ddarlun manwl a chyflawn o’u cyllid a lle, o bosibl, y gall arbedion cost gael eu gwneud.