Translate the text from English to Welsh.



 
The accounts of the eleven NHS Wales organisations for 2020\-21 have been audited by the Auditor General for Wales and have today been laid before the Senedd. As in previous years, the accounts of Local Health Boards and NHS Trusts have been prepared under the NHS three\-year financial regime that was introduced under the NHS Finance (Wales) Act 2014\. As a Special Health Authority, Health Education and Improvement Wales (HEIW) is not covered by this Act, and is required to break\-even in each financial year.


Despite the challenges posed by the pandemic, nine out of the eleven NHS organisations operated within their budgets in 2020\-21\. Only Hywel Dda and Swansea Bay University Health Boards were unable to balance their books in\-year, reporting deficits in line with their initial plans developed prior to the pandemic. The overall outturn for NHS Wales was a deficit of £48m, down from £89m in 2019\-20\.


Six out of the ten health boards and NHS trusts covered by the 2014 Act complied with the statutory break even duty by operating within their budgets over the three\-year period of assessment from April 2018 to March 2021\. HEIW also complied with their annual duty to break even in 2020\-21\. In addition to Hywel Dda and Swansea Bay University Health Boards, which reported deficits in 2020\-21, Betsi Cadwaladr and Cardiff and Vale University Health Boards also failed their three\-year duty due to deficits incurred in previous years. As in previous years, the four health boards that have failed to meet their statutory financial break\-even duty for the three\-year period of assessment have received qualified regularity opinions from the Auditor General for Wales on their 2020\-21 accounts.


I am pleased at the progress Cardiff and Vale University Health Board and Betsi Cadwaladr University Health Board have made in returning to in\-year financial balance. As announced by my predecessor last year, once these organisations have met their three\-year duty to break\-even, then any historic deficits they have incurred will no longer be repayable. I expect Cardiff and Vale University Health Board to achieve that position at the end of this financial year.


My officials are preparing a summarised account of the Health Boards, NHS Trusts and Health Education and Improvement Wales, which is due to be published in August following sign\-off by the Auditor General for Wales.







Translation:


 
Mae cyfrifon yr un ar ddeg o gyrff y Gwasanaeth Iechyd Gwladol (GIG) yng Nghymru ar gyfer 2020\-21 wedi'u harchwilio gan Archwilydd Cyffredinol Cymru, a heddiw cawsant eu gosod gerbron y Senedd. Fel yn y blynyddoedd diwethaf, cafodd cyfrifon Byrddau Iechyd Lleol ac Ymddiriedolaethau'r GIG eu paratoi o dan drefn ariannol tair blynedd y GIG a gyflwynwyd gan Ddeddf Cyllid y Gwasanaeth Iechyd Gwladol (Cymru) 2014\. Fel Awdurdod Iechyd Arbennig, nid yw Addysg a Gwella Iechyd Cymru (AaGIC) wedi'i gynnwys yn y Ddeddf honno, ac mae'n ofynnol i'r corff hwn fantoli'r gyllideb bob blwyddyn ariannol.


Er gwaetha heriau’r pandemig, llwyddodd naw o’r un ar ddeg o sefydliadau’r GIG weithredu o fewn eu cyllidebau yn 2020\-21\. Dim ond Bwrdd Iechyd Hywel Dda a Bwrdd Iechyd Prifysgol Bae Abertawe a fethodd â mantoli eu cyllidebau yn ystod y flwyddyn, gan adrodd diffygion yn unol â’u cynlluniau gwreiddiol a ddatblygwyd cyn y pandemig. Yr alldro cyffredinol ar gyfer GIG Cymru oedd diffyg o £48m, i lawr o £89m yn 2019\-20\.


Llwyddodd chwe o’r deg bwrdd iechyd ac ymddiriedolaeth y GIG sydd wedi’u cynnwys yn Neddf 2014 i gydymffurfio â’r ddyletswydd statudol i fantoli’r gyllideb drwy weithio o fewn eu cyllidebau yn ystod y cyfnod asesu tair blynedd rhwng mis Ebrill 2018 a mis Mawrth 2021\. Llwyddodd AaGIC hefyd i gydymffurfio â’i ddyletswydd flynyddol i fantoli ei gyllideb yn 2020\-21\. Yn ogystal â Bwrdd Iechyd Hywel Dda a Bwrdd Iechyd Prifysgol Bae Abertawe, a adroddodd ddiffygion yn 2021\-21, methodd Bwrdd Iechyd Betsi Cadwaladr a Bwrdd Iechyd Prifysgol Caerdydd a’r Fro hefyd i gyflawni eu dyletswydd tair blynedd oherwydd diffygion a ysgwyddwyd mewn blynyddoedd blaenorol. Fel mewn blynyddoedd blaenorol, mae’r pedwar bwrdd iechyd sydd wedi methu â bodloni eu dyletswydd statudol i fantoli’r gyllideb ar gyfer y cyfnod asesu tair blynedd wedi cael barn amodol ar reoleidd\-dra gan Archwilydd Cyffredinol Cymru ar gyfer eu cyfrifon yn 2020\-21\.


Rwy’n falch o weld y cynnydd y mae Bwrdd Iechyd Prifysgol Caerdydd a’r Fro a Bwrdd Iechyd Prifysgol Betsi Cadwaladr wedi’i wneud o ran dychwelyd at allu mantoli’r gyllideb yn ystod y flwyddyn. Fel y gwnaeth fy rhagflaenydd gyhoeddi llynedd, pan fydd y sefydliadau hyn wedi cyflawni eu dyletswydd tair blynedd i fantoli eu cyllideb, ni fydd yn ofynnol iddynt ad\-dalu unrhyw ddiffygion hanesyddol y maent wedi’u hysgwyddo. Rwy’n disgwyl i Fwrdd Iechyd Prifysgol Caerdydd a’r Fro fod yn y sefyllfa honno erbyn diwedd y flwyddyn ariannol hon.


Mae fy swyddogion yn paratoi adroddiad cryno o’r Byrddau Iechyd, Ymddiriedolaethau’r GIG ac Addysg a Gwella Iechyd Cymru, a fydd yn cael ei gyhoeddi ym mis Awst ar ôl i Archwilydd Cyffredinol Cymru ei gymeradwyo.