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The accounts of the 11 NHS Wales organisations for 2018\-19 have been audited by the Auditor General for Wales and have been laid before the National Assembly. For the first time, this includes the accounts of Health Education and Improvement Wales (HEIW), which became operational in October 2018\.


As in previous years, the accounts of local health boards and NHS trusts have been prepared under the NHS 3\-year financial regime that was introduced under the NHS Finance (Wales) Act 2014\. As a Special Health Authority, HEIW is not covered by this act, and is required to break\-even in each financial year.


All NHS accounts in 2018\-19 received a clean ‘true and fair’ audit opinion from the Auditor General for Wales. 6 out of the 10 organisations covered by the 2014 Act have complied with the statutory break even duty by operating within their budgets over the 3\-year period of assessment from April 2016 to March 2019\. HEIW also broke even in 2018\-19\.


Four organisations have not achieved their financial duty to break even over 3 years and have reported deficits in each of the 3 financial years from 2016\-17\. Consequently these 4 organisations have failed to meet their statutory financial break\-even duty for the 3\-year period of assessment, and as a result have received qualified regularity opinions from the Auditor General for Wales on their 2018\-19 accounts.


These 4 health boards had indicated they would be unable to break\-even in 2018\-19 and had planned for a deficit outturn. To maintain financial discipline, and to ensure that deficits could be managed within the overall health budget, Welsh Government set maximum deficit financial control totals in 2018\-19 as follows:




| Abertawe Bro Morgannwg | £10 million |
| --- | --- |
| Betsi Cadwaladr | £35 million |
| Cardiff \& Vale | £9\.9 million |
| Hywel Dda | £35\.6 million |


3 of these organisations– Abertawe Bro Morgannwg, Cardiff and Vale and Hywel Dda University Health Boards – met their maximum deficit control totals set by Welsh Government.


I announced in May 2018 that, following a zero\-based review of their cost base by external consultants, I would allocate an additional £27 million annually to Hywel Dda University Health Board. Taking account of this additional funding, the Health Board has reported an improved outturn of just under £7 million compared with 2017\-18\. In addition, during the year I agreed the allocation of an additional £10 million each for Abertawe Bro Morgannwg and Cardiff and Vale University Health Boards in recognition of improvements in their plans for 2018\-19\. Taking account of this additional funding, these 2 Boards have reported improved outturns of £12\.5 million and £7\.0 million respectively.


My oral statement on 4th June set out my continued concerns with Betsi Cadwaladr Health Board, and the action Welsh Government are taking to support improvement in financial planning and management in the organisation. It is disappointing that the Health Board has again failed to remain within their maximum deficit control total in 2018\-19, reporting an outturn of £6\.2 million greater than the control total, and £2\.4 million higher than their 2017\-18 deficit.


Overall, and taking account of the additional funding allocated in year outlined above, the net outturn for NHS Wales in 2018\-19 is an improvement of £24 million compared with the previous year on a comparable basis. This provides demonstrable progress of increasing financial stability for NHS Wales, a reflection of the additional investment Welsh Government is providing in line with the recommendations from the Nuffield Trust along with improvements in NHS financial management. Following my approval of 7 Integrated Medium Term Plans for 2019\-20, I am expecting a further improvement in financial positions to be reported at the end of this financial year.


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.  


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 again in 2018\-19 through the actions that have been taken to manage the deficits incurred by the four health boards last year.


My officials are preparing a summarised account of the Health Boards and Trusts, which will be published in July following sign\-off by the Auditor General for Wales. Individual organisations accounts can be found at: http://www.assembly.wales/en/bus\-home/Pages/Plenary.aspx?assembly\=5\&category\=Laid%20Document







Translation:


 
Mae cyfrifon un corff ar ddeg y Gwasanaeth Iechyd Gwladol (GIG) yng Nghymru ar gyfer 2018\-19 wedi'u harchwilio gan Archwilydd Cyffredinol Cymru a'u gosod gerbron y Cynulliad Cenedlaethol. Am y tro cyntaf, mae hyn yn cynnwys cyfrifon Addysg a Gwella Iechyd Cymru a ddaeth i rym ym mis Hydref 2018\. 


Fel yn y blynyddoedd blaenorol, mae cyfrifon y Byrddau Iechyd Lleol ac Ymddiriedolaethau'r GIG wedi'u paratoi o dan drefn ariannol tair blynedd y GIG a gyflwynwyd o dan Ddeddf Cyllid y GIG (Cymru) 2014\. Fel Awdurdod Iechyd Arbennig, nid yw Addysg a Gwella Iechyd Cymru yn dod o dan y Ddeddf hon, ac mae angen iddo fantoli'r gyllideb ym mhob blwyddyn ariannol. 


Roedd Archwilydd Cyffredinol Cymru o'r farn bod holl gyfrifon y GIG ar gyfer 2018\-19 yn 'gywir a theg'. Mae chwech o'r deg corff a ddaw dan Ddeddf 2014 wedi cydymffurfio â'r ddyletswydd statudol i fantoli'r gyllideb drwy weithio o fewn eu cyllidebau yn ystod y cyfnod asesu tair blynedd rhwng mis Ebrill 2016 a mis Mawrth 2019\. Roedd Addysg a Gwella Iechyd Cymru hefyd wedi mantoli'r gyllideb yn 2018\-19\.


Nid yw pedwar corff wedi cyflawni eu dyletswydd ariannol i fantoli'r gyllideb dros y tair blynedd ac maent wedi rhoi gwybod am ddiffyg yn y gyllideb ym mhob un o'r tair blynedd ariannol o 2016\-17\. 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 2018\-19\.


Roedd y pedwar bwrdd iechyd dan sylw wedi dweud na fyddent yn gallu mantoli'r gyllideb yn 2018\-19 ac roeddent wedi cynllunio ar gyfer diffyg yn eu halldro. I gynnal disgyblaeth ariannol, a sicrhau y gellid rheoli'r diffyg o fewn y gyllideb iechyd cyffredinol, gosododd Llywodraeth Cymru gyfansymiau rheolaeth ariannol ar gyfer uchafswm y diffyg yn 2018\-19 fel a ganlyn:




| Abertawe Bro Morgannwg | £10 miliwn |
| --- | --- |
| Betsi Cadwaladr | £35 miliwn |
| Caerdydd a'r Fro | £9\.9 miliwn |
| Hywel Dda | £35\.6 miliwn |


Roedd tri o'r sefydliadau hyn – Byrddau Iechyd Prifysgol Abertawe Bro Morgannwg, Caerdydd a'r Fro a Hywel Dda \- wedi diwallu'r cyfanswm rheolaeth ariannol ar gyfer uchafswm y diffyg a nodwyd gan Lywodraeth Cymru.


Cyhoeddais ym mis Mai 2018, yn dilyn adolygiad cwbl gynhwysfawr o'i sylfaen gostau gan ymgynghorwyr allanol, y byddwn yn dyrannu £27 miliwn ychwanegol yn flynyddol i Fwrdd Iechyd Prifysgol Hywel Dda. Gan ystyried y cyllid ychwanegol, mae'r Bwrdd Iechyd wedi rhoi gwybod am well alldro o ychydig dan £7 miliwn o'i gymharu â 2017\-18\. Hefyd, yn ystod y flwyddyn, cytunais i ddyrannu £10 miliwn ychwanegol yr un i Fyrddau Iechyd Prifysgol Abertawe Bro Morgannwg a Chaerdydd a'r Fro i gydnabod y gwelliannau yn eu cynlluniau ar gyfer 2018\-19\. Gan ystyried y cyllid ychwanegol hwn, mae'r ddau Fwrdd wedi rhoi gwybod am well alldro o £12\.5 miliwn a £7\.0 miliwn, yn y drefn honno. 


Yn fy natganiad llafar ar 4 Mehefin, nodais fy mhryderon parhaus ynglŷn â Bwrdd Iechyd Prifysgol Betsi Cadwaladr, a'r camau gweithredu y mae Llywodraeth Cymru yn eu cymryd i gefnogi gwelliant mewn cynllunio a rheolaeth ariannol yn y corff hwnnw. Mae'n siomedig bod y Bwrdd Iechyd unwaith eto wedi methu cadw o fewn y cyfanswm rheolaeth ariannol ar gyfer uchafswm y diffyg yn 2018\-19, gan roi gwybod am alldro o £6\.2 miliwn yn fwy na'r cyfanswm rheolaeth ariannol, a £2\.4 miliwn yn uwch na'u diffyg yn 2017\-18\. 


Yn gyffredinol, a gan ystyried y cyllid ychwanegol a ddyrannwyd yn ystod y flwyddyn uchod, mae alldro net GIG Cymru yn 2018\-19 £24 miliwn yn well o'i gymharu â'r flwyddyn flaenorol. Mae hyn yn dangos cynnydd amlwg mewn sefydlogrwydd ariannol ar gyfer GIG Cymru, sy'n adlewyrchiad o'r buddsoddiad ychwanegol y mae Llywodraeth Cymru yn ei ddarparu yn unol â'r argymhellion gan y Nuffield Trust, ynghyd â gwelliannau yn rheolaeth ariannol y GIG. Wedi i mi gymeradwyo saith Cynllun Tymor Canolig Integredig ar gyfer 2019\-20, rwy'n disgwyl rhoi gwybod am welliant pellach yn y sefyllfa ariannol ar ddiwedd y flwyddyn ariannol hon. 


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 angen ad\-dalu'r cymorth arian parod hwn yn ystod blynyddoedd ariannol y dyfodol pan fydd cynlluniau priodol, gwell yn cael eu datblygu a'u cymeradwyo o dan y Ddeddf ar gyfer ad\-dalu diffygion ariannol.  


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 eto yn 2018\-19, a hynny o ganlyniad i'r camau a gymerwyd i reoli'r diffygion a ysgwyddwyd gan y pedwar bwrdd iechyd y llynedd. 


Mae fy swyddogion yn paratoi cyfrifon cryno ar gyfer y Byrddau ac Ymddiriedolaethau Iechyd a fydd yn cael eu cyhoeddi ym mis Gorffennaf ar ôl eu cymeradwyo gan Archwilydd Cyffredinol Cymru. Mae cyfrifon y cyrff unigol ar gael yn: http://www.cynulliad.cymru/cy/bus\-home/Pages/Plenary.aspx?assembly\=5\&category\=Laid%20Document