Translate the text from English to Welsh.



 
The accounts of the eleven NHS Wales organisations for 2019\-20 have been audited by the Auditor General for Wales and have 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, HEIW is not covered by this Act, and is required to break\-even in each financial year.


All NHS accounts in 2019\-20 received a clean ‘true and fair’ audit opinion from the Auditor General for Wales. Due to the challenges of preparing and auditing accounts during the pandemic, the Auditor General had to limit the scope of his opinion on Cardiff and Vale University Health Board’s account where it was not possible to undertake the normal level of audit testing of inventories at 31 March 2020\.


Eight out of the eleven NHS organisations broke even 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 2017 to March 2020\. HEIW also complied with their annual duty to break even in 2019\-20\. Cardiff and Vale University Health Board broke even in 2019\-20 for the first time in recent years, but due to deficits incurred in previous financial years, did not comply with the statutory three year break even duty.


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 2019\-20 accounts.


Overall, the 2019\-20 outturn for NHS Wales was a deficit of £89 million, reduced from £96 million in 2018\-19\. Whilst I continue to have concerns about the financial position of the three health boards that continue to be in deficit, I am pleased at the progress Cardiff and Vale University Health Board has made in 2019\-20 with the development of an approvable Integrated Medium Term Plan as well as ending the financial year in balance. Their experience demonstrates that it is possible for organisations to come out of the higher levels of escalation and intervention by Welsh Government and return to routine levels of monitoring.


It is now six years since the implementation of the NHS Finance Act 2014 and the introduction of the three year break even duty. The last two years in particular have seen a sustained improvement in overall financial performance and the number of organisations now in financial balance. However, the four organisations that have been unable to operate within their budgets over this period have accumulated deficits totalling over £600 million since 2014\. In addition, Welsh Government has had to provide strategic cash support totalling nearly £470 million to these organisations to enable them to meet their financial obligations to staff and suppliers whilst in deficit.


This level of historic deficit is clearly a barrier to these four health boards as they start to plan for the immediate and medium term recovery from the Covid\-19 pandemic. The expectation until now has been that their future plans should make provision at an appropriate time to repay this deficit and the associated cash support. This would require them to underspend significantly against future allocations to generate the necessary level of surpluses to discharge this expectation.


I am therefore confirming that the strategic cash support provided to organisations in deficit will no longer be repayable, but will continue to be disclosed annually as part of their annual accounts. Furthermore, I am confirming that when an organisation that has previously been in deficit achieves its three year break even duty, it will not be required to repay any historic deficits incurred before it achieved the statutory duty. This is intended to clarify the policy on historic deficits and to give some certainty to these organisations for future planning.  


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 pob un o un ar ddeg o gyrff y Gwasanaeth Iechyd Gwladol (GIG) yng Nghymru ar gyfer 2019\-20 wedi'u harchwilio gan Archwilydd Cyffredinol Cymru a'u gosod gerbron y Senedd. Fel y blynyddoedd diwethaf, cafodd cyfrifon Byrddau Iechyd Lleol ac Ymddiriedolaethau'r GIG eu paratoi o dan drefn ariannol dair 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.


Roedd Archwilydd Cyffredinol Cymru o'r farn bod holl gyfrifon y GIG ar gyfer 2019\-20 yn 'gywir a theg'. Oherwydd heriau paratoi ac archwilio cyfrifon yn ystod y pandemig, bu'n rhaid i'r Archwilydd Cyffredinol gyfyngu cwmpas ei farn ar gyfrif Bwrdd Iechyd Prifysgol Caerdydd a'r Fro gan nad oedd hi'n bosibl i'r archwiliad yno brofi'r rhestrau cyflenwadau ar 31 Mawrth 2020 i'r graddau arferol.


Gwnaeth wyth o'r un ar ddeg o gyrff y GIG fantoli'r gyllideb yn 2019\-20\. Gwnaeth chwech o'r deg o fyrddau iechyd ac ymddiriedolaethau'r GIG sydd wedi'u cynnwys yn Neddf 2014 gydymffurfio â'r ddyletswydd statudol i fantoli'r gyllideb drwy weithio o fewn eu cyllidebau yn ystod y cyfnod asesu tair blynedd o fis Ebrill 2017 i fis Mawrth 2020\. Hefyd, cydymffurfiodd AaGIC â'i ddyletswydd i fantoli'r gyllideb yn 2019\-20\. Gwnaeth Bwrdd Iechyd Prifysgol Caerdydd a'r Fro fantoli'r gyllideb yn 2019\-20 am y tro cyntaf ers rhai blynyddoedd, ond oherwydd diffygion mewn blynyddoedd ariannol blaenorol, ni chydymffurfiodd â'r ddyletswydd statudol i fantoli'r gyllideb dros gyfnod o dair blynedd.


Fel y blynyddoedd diwethaf, 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 2019\-20\.


Yn gyfan gwbl, alldro 2019\-20 GIG Cymru oedd diffyg o £89 miliwn, sydd wedi'i ostwng o £96 miliwn yn 2018\-19\. Er bod gennyf bryderon o hyd ynghylch sefyllfa ariannol y tri bwrdd iechyd sy'n parhau i fod mewn diffyg, rwy'n falch o weld y cynnydd y mae Bwrdd Iechyd Prifysgol Caerdydd a'r Fro wedi'i wneud yn 2019\-20 o ran datblygu Cynllun Tymor Canolig Integredig cymeradwy yn ogystal â llwyddo i fantoli'r gyllideb erbyn diwedd y flwyddyn ariannol. Mae ei brofiad yn dangos ei bod yn bosibl i gyrff ddod allan o'r lefelau uwch o uwchgyfeirio ac ymyrryd gan Lywodraeth Cymru a mynd yn ôl at lefelau monitro arferol.


Mae chwe blynedd wedi bod bellach ers cyflwyno Deddf Cyllid y Gwasanaeth Iechyd Gwladol 2014 a'r ddyletswydd i fantoli'r gyllideb dros dair blynedd. Yn y ddwy flynedd diwethaf yn enwedig, mae gwelliant cyson wedi bod yn y perfformiad ariannol cyffredinol a nifer y cyrff sydd nawr wedi mantoli'r gyllideb. Serch hynny, mae'r pedwar corff nad ydynt wedi gallu gweithio o fewn eu cyllidebau dros y cyfnod hwn wedi cronni diffygion o dros £600 miliwn yn gyfan gwbl ers 2014\. Yn ogystal, mae Llywodraeth Cymru wedi gorfod darparu cyfanswm o bron i £470 miliwn o gymorth ariannol strategol i'r cyrff hyn i'w galluogi i gyflawni eu rhwymedigaethau ariannol i staff a chyflenwyr tra maent mewn diffyg.


Mae diffyg hanesyddol i'r fath raddau yn amlwg yn rhwystr i'r pedwar bwrdd iechyd hyn wrth iddynt ddechrau cynllunio ar gyfer adfer o bandemig COVID\-19 yn y tymor byr a chanolig. Hyd yma, y disgwyl oedd y dylai eu cynlluniau at y dyfodol wneud darpariaeth ar adeg briodol i ad\-dalu'r diffyg hwn a'r cymorth ariannol perthnasol. Byddai hyn yn eu gorfodi i danwario'n sylweddol eu dyraniadau yn y dyfodol er mwyn creu digon o arian dros ben i ad\-dalu'r diffyg.


Rwyf felly'n cadarnhau na fydd angen mwyach i gyrff mewn diffyg ad\-dalu'r cymorth ariannol strategol a ddarperir iddynt, ond bydd yn parhau i gael ei ddatgelu yn eu cyfrifon blynyddol. Hefyd, pan fydd corff sydd wedi bod mewn diffyg yn flaenorol yn cydymffurfio â'r ddyletswydd i fantoli'r gyllideb dros dair blynedd, rwy'n cadarnhau na fydd yn ofynnol iddo ad\-dalu unrhyw ddiffygion hanesyddol yr aeth iddynt cyn cydymffurfio â'r ddyletswydd statudol. Bwriad hyn yw egluro'r polisi ar ddyledion hanesyddol a rhoi sicrwydd i'r cyrff hyn wrth iddynt gynllunio at y dyfodol. 


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