623.Mae paragraff 3 yn golygu y caiff cyfarwyddyd o dan baragraff 1 ganiatáu i gyngor, heb farn neu gydsyniad (yn ôl y digwydd) y person a bennir yn y cyfarwyddyd, gynnwys yn y cyfrifiad gorfodol o ofynion cyllideb y cyngor-
ddisgrifiadau penodol o gronfeydd ariannol wrth gefn, neu
cronfeydd ariannol wrth gefn hyd at swm a bennir o dan y cyfarwyddyd.
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