Translate the text from English to Welsh.



 
The accounts of all ten NHS Wales organisations for 2017\-18 have been audited by the Auditor General for Wales and have been laid before the National Assembly.  

  

This is the fourth year the accounts have been prepared under the NHS three\-year financial regime that was introduced under the NHS Finance (Wales) Act, effective from 1 April, 2014\.  

  

All NHS accounts in 2017\-18 received a clean ‘true and fair’ audit opinion from the Auditor General for Wales. Six out of ten organisations have complied with the statutory break even duty by operating within their budgets over the three\-year period of assessment from April 2015 to March 2018\. In addition to their reported outturns, Aneurin Bevan and Cwm Taf generated surpluses during 2017\-18 of £2\.4 million and £3 million respectively which Welsh Government has agreed to carry forward. These amounts were removed from the boards’ 2017\-18 allocations, and will be re\-provided to them in 2018\-19\.      

  

Four of the ten organisations have not achieved their financial duty to break even over three years. Abertawe Bro Morgannwg operated within allocations in 2015\-16 but failed to do so in 2016\-17 and 2017\-18; Cardiff and Vale University Health Board operated within allocations in 2015\-16 but failed to do so in 2016\-17 and 2017\-18; Betsi Cadwaladr and Hywel Dda University Health Boards have failed to operate within allocations in all three years. Consequently these four organisations have failed to meet their statutory financial break\-even duty for the three\-year period of assessment, and as a result have received qualified regularity opinions from the Auditor General for Wales on their 2017\-18 accounts.  

  

As independent bodies that have a statutory duty to operate within their allocations over a three year period, Welsh Government expects the health boards to take the action needed to meet their financial duties. In 2017\-18 four health boards indicated they would be unable to break\-even and planned for a deficit outturn. To maintain financial discipline with these organisations, Welsh Government set maximum deficit financial control totals in 2017\-18 as follows;


* Abertawe Bro Morgannwg £36\.0 million
* Betsi Cadwaladr £26\.0 million
* Cardiff \& Vale £30\.9 million
* Hywel Dda £58\.9 million


Two organisations– Abertawe Bro Morgannwg and Cardiff and Vale – achieved an improved financial deficit position in 2017\-18 compared to 2016\-17, and improved upon the deficit control totals set by Welsh Government.  

  

In 2015\-16 and 2016\-17, Welsh Government provided Hywel Dda with additional non\-recurrent funding of £14\.4 million in each year as short term structural support in recognition of the financial challenges facing the Board. During 2017\-18, no additional funding was provided, pending the commission by Welsh Government of a zero based review of the board’s cost base. On 23 May 2018 I announced the findings of this review which partially confirms the view that Hywel Dda faces a unique set of healthcare challenges that have contributed to the consistent deficits incurred by the Board and its predecessor organisations. In response, I approved the release of £27 million additional recurrent funding to the Health Board from 2018\-19 onwards. This places the Health Board on a fair funding basis going forward compared to other health boards and provides a sound footing for the Board to develop and transform services.  

  

Betsi Cadwaladr remains in Special Measures, despite progress in some important areas, the health board continues to face significant challenges. During 2017\-18, in addition to other areas under special measures, the escalation status was raised in relation to financial management and key areas of performance. A framework setting out the expectations for the next 18 months was issued to the Health Board on 8 May 2018\.  

  

All Local Health Boards reporting financial deficits in 2017\-18 have received reports from independent financial governance reviews commissioned by the Welsh Government during 2017\-18, and have developed and published action plans for implementation. Progress on delivery of these actions is being monitored by officials through the regular intervention meetings with these boards.  

  

Additional cash support has continued to be provided when required to all boards in deficit to enable them to meet their normal cash commitments including payroll expenditure. This cash assistance is repayable in future financial years when appropriate and improved plans are developed and approved under the Act to enable the repayment of deficits.    

  

Taking account of the two health board surpluses brokered forward during 2017\-18, and the additional non\-recurrent funding provided in previous years to Hywel Dda which was not provided in 2017\-18 but will be replaced from 2018\-19 by recurrent funding following the zero based review, the overall net outturn for NHS Wales in 2017\-18 was slightly improved on the 2016\-17 position. This indicates that the actions being taken to increase financial discipline in NHS Wales through the medium term planning process and escalation and intervention process are having effect. I expect to see further progress towards financial sustainability for NHS Wales during 2018\-19\.          

  

I look forward to the Auditor General for Wales finalising his audit of the Welsh Government’s overall accounts. I am confident this will demonstrate that the health and social services budget has made a modest surplus in 2017\-18 through the actions that have been taken to manage the deficits incurred by the four health boards in 2017\-18\.  

  

The accounts can be found at: http://www.assembly.wales/en/bus\-home/Pages/Plenary.aspx?assembly\=4\&category\=Laid Document


 


 


 


 


 


 







Translation:


 
Mae cyfrifon pob un o ddeg corff y Gwasanaeth Iechyd Gwladol (GIG) yng Nghymru ar gyfer 2017\-18 wedi'u harchwilio gan Archwilydd Cyffredinol Cymru a'u gosod gerbron y Cynulliad Cenedlaethol.   
  
Dyma'r bedwaredd flwyddyn i'r cyfrifon gael eu paratoi o dan drefn ariannol dair blynedd y GIG a gyflwynwyd o dan Ddeddf Cyllid y Gwasanaeth Iechyd Gwladol (Cymru), a ddaeth i effaith ar 1 Ebrill, 2014\.  
  
Roedd Archwilydd Cyffredinol Cymru o'r farn bod holl gyfrifon y GIG ar gyfer 2017\-18 yn 'gywir a theg'. Mae chwech o'r deg corff wedi cydymffurfio â'r ddyletswydd i fantoli'r gyllideb dros gyfnod statudol drwy weithio o fewn eu cyllidebau yn ystod y cyfnod asesu tair blynedd o fis Ebrill 2015 i fis Mawrth 2018\. Yn ogystal â'r alldro yr adroddwyd arno, cynhyrchwyd £2\.4 miliwn a £3 miliwn o warged, yn eu trefn, gan Fwrdd Iechyd Prifysgol Aneurin Bevan a Bwrdd Iechyd Prifysgol Cwm Taf. Mae Llywodraeth Cymru wedi cytuno i ddwyn y symiau hyn ymlaen. Cafodd y symiau hyn eu tynnu o ddyraniadau'r byrddau ar gyfer 2017\-18, a byddant yn cael eu rhoi iddynt unwaith eto yn 2018\-19\.      
  
Nid yw pedwar o'r deg corff wedi cyflawni eu dyletswydd ariannol i fantoli'r gyllideb dros gyfnod o dair blynedd. Gweithiodd Bwrdd Iechyd Prifysgol Abertawe Bro Morgannwg o fewn ei ddyraniadau ar gyfer 2015\-16 ond methodd â gwneud hynny ar gyfer 2016\-17 a 2017\-18; gweithiodd Bwrdd Iechyd Prifysgol Caerdydd a'r Fro o fewn ei ddyraniadau ar gyfer 2015\-16 ond methodd â gwneud hynny yn 2016\-17 a 2017\-18; methodd Bwrdd Iechyd Prifysgol Betsi Cadwaladr a Bwrdd Iechyd Prifysgol Hywel Dda â gweithio o fewn eu dyraniadau yn ystod pob un o'r tair blynedd dan sylw. Felly, mae'r pedwar corff hwn wedi methu â bodloni eu dyletswydd statudol i fantoli'r gyllideb ar gyfer y cyfnod asesu tair blynedd, ac o ganlyniad, maent wedi cael barn amodol ar reoleidd\-dra gan Archwilydd Cyffredinol Cymru ar gyfer eu cyfrifon yn 2017\-18\.  
  
Fel cyrff annibynnol a chanddynt ddyletswydd statudol i weithio o fewn eu dyraniadau dros gyfnod o dair blynedd, disgwylia Llywodraeth Cymru i'r byrddau iechyd gymryd y camau angenrheidiol i fodloni eu dyletswyddau ariannol. Yn 2017\-18, dywedodd pedwar bwrdd iechyd na fyddent yn gallu mantoli'r gyllideb a chynlluniasant ar gyfer diffyg yn eu halldro. I gynnal disgyblaeth ariannol y cyrff hyn, mae Llywodraeth Cymru wedi gosod cyfansymiau rheolaeth ariannol ar gyfer uchasfwm y diffyg yn 2017\-18 fel a ganlyn:  
* Abertawe Bro Morgannwg £36\.0 miliwn
* Betsi Cadwaladr £26\.0 miliwn
* Caerdydd a'r Fro £30\.9 miliwn
* Hywel Dda £58\.9 miliwn

Mae dau gorff – Bwrdd Iechyd Abertawe Bro Morgannwg a Bwrdd Iechyd Caerdydd a'r Fro – wedi gwella eu sefyllfa o ran diffyg ariannol yn 2017\-18 o'i gymharu â 2016\-17, ac roedd eu canlyniadau hefyd yn well na'r cyfansymiau rheoli diffyg a osodwyd gan Lywodraeth Cymru.   
  
Yn 2015\-16 a 2016\-17, darparodd Llywodraeth Cymru gyllid ychwanegol afreolaidd o £14\.4 miliwn yn ystod pob blwyddyn i Fwrdd Iechyd Hywel Dda, fel cymorth strwythurol tymor byr i gydnabod yr heriau ariannol oedd yn wynebu'r Bwrdd. Yn ystod 2017\-18, ni ddarparwyd unrhyw gyllid ychwanegol, gan fod Llywodraeth Cymru ar fin comisiynu adolygiad seiliedig ar sero o sylfaen gost y Bwrdd. Ar 23 Mai 2018, cyhoeddais ganfyddiadau'r adolygiad hwnnw sy'n cadarnhau'r rhannol fod Bwrdd Iechyd Hywel Dda yn wynebu cyfres unigryw o heriau gofal iechyd sydd wedi cyfrannu at y diffygion cyson a ysgwyddir gan y Bwrdd a'i sefydliadau rhagflaenol. Wrth ymateb i'r canfyddiadau hyn, cymeradwyais fod £27 miliwn o gyllid rheolaidd ychwanegol yn cael ei ryddhau i'r Bwrdd Iechyd o 2018\-19 ymlaen. Mae hyn yn golygu y bydd y Bwrdd Iechyd ar sylfaen gyllido deg o gymharu a’r byrddau iechyd eraill wrth fynd ymlaen ac mae'n sail gadarn i'r Bwrdd ddatblygu a thrawsnewid gwasanaethau.   
  
Mae Bwrdd Iechyd Betsi Cadwaladr yn dal i fod o dan Fesurau Arbennig ac, er gwaetha'r cynnydd a wnaed mewn rhai meysydd pwysig, mae'n dal i wynebu heriau sylweddol. Yn ystod 2017\-18, yn ogystal â meysydd eraill sydd o dan fesurau arbennig, cafodd y statws uwchgyfeirio ei godi mewn perthynas â rheolaeth ariannol a meysydd perfformiad allweddol. Rhoddwyd fframwaith i'r Bwrdd Iechyd ar 8 Mai 2018 sy'n nodi'r disgwyliadau ar gyfer y 18 mis nesaf.   
  
Mae pob Bwrdd Iechyd Lleol a adroddodd am ddiffygion ariannol yn 2017\-18 wedi cael adroddiadau o adolygiadau llywodraethu ariannol annibynnol a gomisiynwyd gan Lywodraeth Cymru yn ystod 2017\-18, ac maent wedi datblygu a chyhoeddi cynlluniau gweithredu i'w rhoi ar waith. Mae cynnydd ar gyflawni'r camau hyn yn cael ei fonitro gan swyddogion drwy gyfarfodydd ymyrraeth rheolaidd â'r byrddau hyn.  
  
Mae cymorth arian parod ychwanegol yn parhau i gael ei roi yn ôl yr angen i'r holl fyrddau sydd mewn diffyg ariannol i'w galluogi i gyflawni eu hymrwymiadau arian parod arferol, gan gynnwys gwariant y gyflogres. Bydd modd ad\-dalu'r cymorth arian parod hwn yn ystod blynyddoedd ariannol y dyfodol pan fo'n briodol, a chaiff cynlluniau gwell eu datblygu a'u cymeradwyo o dan y Ddeddf ar gyfer ad\-dalu diffygion ariannol.    
  
Gan ystyried gwarged y ddau fwrdd iechyd sydd wedi cael eu broceru ymlaen yn ystod 2017\-18, a'r cyllid afreolaidd ychwanegol a ddarparwyd mewn blynyddoedd blaenorol i Fwrdd Iechyd Hywel Dda na chafodd ei ddarparu yn 2017\-18 ond a fydd yn cael ei ddisodli o 2018\-19 gan gyllid rheolaidd yn dilyn yr adolygiad yn seiliedig ar sero, roedd yr alldro net cyffredinol ar gyfer GIG Cymru yn 2017\-18 ychydig yn well nag yn 2016\-17\. Mae hyn yn dangos bod y camau sy'n cael eu cymryd i gynyddu disgyblaeth ariannol yn GIG Cymru drwy'r broses gynllunio ar gyfer y tymor canolig a'r broses uwchgyfeirio ac ymyrraeth yn cael effaith. Disgwyliaf weld rhagor o gynnydd eto tuag at sicrhau sefydlogrwydd ariannol i GIG Cymru yn ystod 2018\-19\.          
  
Edrychaf ymlaen at weld archwiliad terfynol Archwilydd Cyffredinol Cymru o gyfrifon cyffredinol Llywodraeth Cymru. Rwy'n hyderus y bydd yn dangos bod y gyllideb iechyd a gwasanaethau cymdeithasol wedi gweld gwarged bach yn 2017\-18, a hynny o ganlyniad i'r camau a gymerwyd i reoli'r diffygion a ysgwyddwyd gan y pedwar bwrdd iechyd yn 2017\-18\.   
  
Mae'r cyfrifon ar gael yn: http://www.cynulliad.cymru/cy/bus\-home/Pages/Plenary.aspx?assembly\=4\&category\=Laid Document