Before the new provisions contained in the Education Act 2002 came into force local education authorities were required to allocate expenditure to 2 budgets — (section 46 of the School Standards and Framework Act 1998):
Cyn i'r darpariaethau newydd a gynhwysir yn Neddf Addysg 2002 ddod i rym yr oedd yn ofynnol i awdurdodau addysg lleol ddyrannu gwariant i ddwy gyllideb — (adran 46 o Ddeddf Safonau a Fframwaith Ysgolion 1998):
