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councils must be mindful of such circumstances and make allowances , and when they make mistakes they must learn to apologise
rhaid i gynghorau fod yn ystyriol o amgylchiadau o'r fath , a rhaid iddynt ddysgu ymddiheuro pan wnânt gamgymeriadau
nevertheless , this report makes recommendations that could provide the basis for councils to form their own allowances system
serch hynny , mae'r adroddiad hwn yn gwneud argymhellion a allai gynnig sylfaen er mwyn i gynghorau lunio eu system lwfansau eu hunain
it makes plain that the allowances available to members are to cover costs incurred in their duties as assembly members
maent yn egluro mai bwriad y lwfansau sydd ar gael i'r aelodau yw talu'r costau sydd yn codi yn sgîl eu dyletswyddau fel aelodau o'r cynulliad