English: Thank you very much, Llywydd. I am pleased to speak in this debate today on behalf of the Finance Committee. The committee met on 14 February to consider the Welsh Government's second supplementary budget for 2018-19. In consideration of this supplementary budget, the committee was relatively content, however we have made several recommendations that we would like to see taken forward and implemented. First, the committee recognises that it is an ongoing and long-term process for the Welsh Government to achieve the ambitions of the well-being of future generations Act. However, the committee is disappointed that there appears to be little evidence as to how the Act is considered at the heart of all Welsh Government decisions. Therefore, we recommend that the Welsh Government provides a comprehensive objective-setting plan, outlining how it intends to deliver the requirements of the Act, particularly in terms of budgeting, and to do that by the end of this Assembly. Turning to the possible M4 relief road, this supplementary budget commits £27.8 million to the project, and we recognise, of course, that a decision has yet to be made on whether or not to proceed with the relief road. However, the committee was surprised to hear, given the funding that's already been committed to the project, that there has not been any discussion between the Finance Minister and the First Minister in terms of planning for a possible M4 relief road. Should a decision be made to proceed with the relief road, we recommend that the Minister and the First Minister should commence discussions on a long-term financing plan imminently. The supplementary budget allocations include £9.5 million, with the objective of reshaping the workforce within the Welsh Government. We heard evidence that the Government is looking to bring in new skills and possibly create posts to support Brexit, but there were no figures available on savings or actual costs. We would expect a scheme of this value to result in some savings to the organisation. Therefore, we do recommend that the Welsh Government provides an update to the committee on the outcome of the voluntary exit scheme, showing how that funding was used and what savings will be achieved in the longer term. Moving on to health and social care, we heard evidence that £20 million had been set aside over the previous winter to alleviate expected pressure on health boards. We recognise that winter pressures may vary from year to year, however, in the UK, we believe it's possible to predict these sorts of pressures to a large degree. And the committee recommends that future financial planning for health boards accounts for predictable spend on winter pressures and that this is done as early as possible in the budgeting process. This would avoid the requirement for significant in-year funding, whilst also alleviating the committee's concerns that the health main expenditure group could act as a reserve in its own right for providing additional health funding. Turning to Brexit, the committee supports the Welsh Government in using full consequential funding relating to Brexit for preparations for leaving the EU. However, there is concern that uncertainty around the nature of the UK's exit from the EU at a UK level places significant risk on the Welsh Government's planning. We support the Welsh Government's comments that it would look to the UK Government in the event of a 'no deal' scenario to secure any relevant funding and that it would expect to be kept informed of developments should this scenario transpire. Finally, the committee welcomes the opportunity to consider the explanatory memorandum provided by the Assembly Commission prior to it being laid. The Commission is, for the first time, returning underspend from the remuneration board's determination to the Welsh consolidated fund, and we welcome this. The committee is also content with the explanatory memorandum provided by the public services ombudsman. However, we would hope that, in preparing future estimates and supplementary budgets, the ombudsman will reflect on the Finance Committee's recommendations about how his budget should be presented and what information is provided in support of his requests in order to ensure transparency. With those comments, this has been an opportunity for me to convey the committee's perspective, and I look forward to the Government's positive response to our recommendations.
Welsh: Diolch yn fawr, Llywydd. Mae'n bleser gen i siarad yn y ddadl yma heddiw ar ran y Pwyllgor Cyllid. Mi gafodd y pwyllgor gyfarfod ar 14 Chwefror i drafod yr ail gyllideb atodol gan y Llywodraeth ar gyfer 2018-19. Wrth ystyried y gyllideb atodol hon, mi oedd y pwyllgor yn gymharol fodlon. Serch hynny, rŷn ni wedi gwneud nifer o argymhellion yr hoffem ni eu gweld nhw'n cael eu gweithredu a'u datblygu. Yn gyntaf, mae'r pwyllgor yn cydnabod mae proses barhaus a hirdymor i Lywodraeth Cymru yw cyflawni uchelgeisiau Deddf llesiant cenedlaethau'r dyfodol. Fodd bynnag, mae'r pwyllgor yn siomedig o weld mai prin yw'r dystiolaeth o ran sut mae'r Ddeddf yn cael ei hystyried wrth wraidd holl benderfyniadau Llywodraeth Cymru. Felly, rŷn ni'n argymell bod Llywodraeth Cymru'n darparu cynllun cynhwysfawr ar gyfer pennu amcanion, yn amlinellu sut y mae'n bwriadu cyflawni gofynion y Ddeddf, yn enwedig o ran cyllidebu, ac i wneud hynny erbyn diwedd y Cynulliad hwn. Gan droi at ffordd liniaru bosib yr M4, mae'r gyllideb atodol hon yn ymrwymo £27.8 miliwn i'r project, ac rŷn ni'n cydnabod, wrth gwrs, nad oes penderfyniad wedi bod eto o ran bwrw ymlaen ai peidio â'r ffordd liniaru. Ond, mi oedd y pwyllgor yn synnu o glywed, o ystyried yr arian sydd eisoes wedi ymrwymo i'r prosiect, nad oes unrhyw drafodaeth wedi bod rhwng y Gweinidog cyllid a'r Prif Weinidog o ran cynllunio ar gyfer ffordd liniaru bosib yr M4. Os caiff penderfyniad ei wneud i fwrw ymlaen â'r ffordd liniaru, yna rŷn ni'n argymell y dylai'r Gweinidog a'r Prif Weinidog gychwyn trafodaethau ar gynllunio cyllido hirdymor yn fuan. Mae dyraniadau'r gyllideb atodol yn cynnwys £9.5 miliwn gyda'r amcan o ad-drefnu'r gweithlu yn Llywodraeth Cymru. Fe wnaethon ni glywed tystiolaeth fod y Llywodraeth yn ceisio dod â sgiliau newydd i mewn, ac efallai hefyd greu swyddi i gefnogi Brexit. Ond doedd dim ffigurau ar gael am arbedion na chostau gwirioneddol. Bydden ni yn disgwyl i gynllun o'r fath werth arwain at arbedion i'r sefydliad. Felly, rŷn ni yn argymell bod Llywodraeth Cymru yn rhoi'r wybodaeth ddiweddaraf i'r pwyllgor am ganlyniad y cynllun ymadael gwirfoddol, yn dangos sut y defnyddiwyd yr arian hwnnw a pha arbedion fydd yn cael eu cyflawni yn y tymor hwy. Gan symud ymlaen at iechyd a gofal cymdeithasol, fe wnaethon ni glywed tystiolaeth bod £20 miliwn wedi cael ei neilltuo dros y gaeaf blaenorol i liniaru'r pwysau disgwyliedig ar y byrddau iechyd. Nawr, rŷn ni'n cydnabod bod pwysau'r gaeaf yn gallu amrywio o flwyddyn i flwyddyn, ond, yn y Deyrnas Unedig, rŷn ni'n credu bod modd rhagweld y mathau hyn o bwysau, i raddau helaeth. Mae'r pwyllgor yn argymell, felly, fod cynllunio ariannol yn y dyfodol ar gyfer y byrddau iechyd yn cyfri am wariant y mae modd ei ragweld ar gyfer pwysau'r gaeaf, a hynny cyn gynted â phosib yn y broses gyllidebu. Byddai hyn yn osgoi, wedyn, yr angen am gyllid sylweddol yn ystod y flwyddyn, a gallai hefyd leddfu pryderon y pwyllgor y gallai prif grŵp gwariant - y MEG - iechyd fod yn rhyw fath o gronfa wrth gefn yn ei hun ar gyfer darparu cyllid iechyd ychwanegol. Gan droi at Brexit, mae'r pwyllgor yn cefnogi Llywodraeth Cymru i ddefnyddio'r swm canlyniadol llawn yn ymwneud â Brexit ar gyfer paratoadau i ymadael â'r Undeb Ewropeaidd. Fodd bynnag, mae pryder bod yr ansicrwydd am y ffordd y mae'r Deyrnas Unedig yn gadael yr Undeb Ewropeaidd, ar lefel y Deyrnas Unedig, yn achosi risg sylweddol i waith cynllunio Llywodraeth Cymru. Rŷn ni'n cefnogi sylwadau Llywodraeth Cymru y byddai'n troi at Lywodraeth y Deyrnas Unedig os bydd senario 'dim cytundeb' i sicrhau unrhyw gyllid perthnasol ac y byddai'n disgwyl cael ei hysbysu am ddatblygiadau os bydd y senario hon yn codi. Yn olaf, mae'r pwyllgor yn croesawu'r cyfle i drafod y memorandwm esboniadol y mae Comisiwn y Cynulliad wedi'i ddarparu cyn iddo gael ei osod. Mae'r Comisiwn, am y tro cyntaf, yn dychwelyd tanwariant o benderfyniad y bwrdd taliadau i gronfa gyfunol Cymru, ac rŷn ni'n croesawu hyn. Mae'r pwyllgor hefyd yn fodlon gyda'r memorandwm esboniadol y mae'r ombwdsmon gwasanaethau cyhoeddus wedi'i ddarparu. Serch hynny, mae'n gobeithio, wrth baratoi amcangyfrifon a chyllidebau atodol yn y dyfodol, y bydd yr ombwdsmon yn ystyried argymhellion y Pwyllgor Cyllid ynghylch sut y dylid cyflwyno'i gyllideb a pha wybodaeth sy'n cael ei darparu i gefnogi ei alwadau i sicrhau tryloywder. Felly, gyda hynny o sylwadau, mae hwn wedi bod yn gyfle i mi gyfleu safbwynt y Pwyllgor Cyllid, ac rwy'n edrych ymlaen i'r Llywodraeth, wrth gwrs, ymateb yn bositif i'n hargymhellion ni.