English: It's been a privilege to sit as a member of the Finance Committee of Senedd Cymru/Welsh Parliament, and this is especially so when it comes to the piece of work of this committee looking at the Wales Act 2014, which within it saw the biggest changes to the Welsh devolution settlement in over 800 years. I do wish to thank the Chair for his hard work and to my fellow committee colleagues for working together assiduously, despite ideological and political differences, and I do take my proverbial hat off to the Chair in this regard. It was reassuring to hear evidence that the administration of devolved taxes is working well, including that of the Welsh Revenue Authority, who have played a vital role in the successful implementation of Welsh taxes. However, as has been stated, there are issues that this report seeks to highlight - matters of great importance to Wales. I would like to focus my remarks today to conclusion 5 of the report, namely: 'As well as the need for transparency in funding decisions made by the UK Government, the Committee believes that there needs to be an independent process for challenging these decisions.' I note, in reference paragraph 276 of the report it states, 'The Committee is concerned about the mechanism used by the UK Government to make funding decisions and the Welsh Government's means of challenging such decisions. There needs to be transparency of funding decisions made by the UK Government, and the Committee believes that there needs to be an independent process for challenging these decisions - the current route of challenging decisions via the Joint Ministerial Committee is not satisfactory as it is not an independent adjudication.' As Welsh devolution matures, 21 years into existence, the need for the UK Government to show greater respect and understanding of the powers of the Senedd Cymru Welsh Parliament are all too evident. And briefly, if I may, the UK Secretary of State for Wales - and I do emphasise 'for' - was indeed an affable chap, but comprehensively failed to answer the questions put. Though, in fairness, the chief officer of the Treasury failed to materialise for this committee and further failed to deliver any transparency to our scrutiny from Wales via post, it seems. And at a critical time of EU transition and the UK reclaiming of EU structural funds, this, in my view, is fundamentally an insult to this place, and it strengthens the virement of the former fiscal autonomy of Wales back to Whitehall. This is exemplified - and contrary to the Secretary of State's words - with Caerphilly County Borough Council, formerly objective 1, 2, 3 and 4, not being included in the UK's latest funding rounds. So, it will be a matter that no doubt will feature in the coming election and in the sixth Senedd Cymru, when it is elected - a matter of great importance to Wales.
Welsh: Mae wedi bod yn fraint cael eistedd fel aelod o Bwyllgor Cyllid Senedd Cymru, ac mae hyn yn arbennig o wir mewn perthynas â gwaith y pwyllgor hwn yn edrych ar Ddeddf Cymru 2014, deddf a arweiniodd at y newidiadau mwyaf i setliad datganoli Cymru mewn dros 800 o flynyddoedd. Hoffwn ddiolch i'r Cadeirydd am ei waith caled ac i fy nghyd-aelodau o'r pwyllgor am gydweithio'n ddyfal, er gwaethaf gwahaniaethau ideolegol a gwleidyddol, ac rwy'n codi fy het ddiarhebol i'r Cadeirydd yn hyn o beth. Roedd yn galonogol clywed tystiolaeth fod gweinyddu trethi datganoledig yn gweithio'n dda, gan gynnwys gweinyddiaeth Awdurdod Cyllid Cymru, sydd wedi chwarae rhan hanfodol yn y gwaith o weithredu trethi Cymreig yn llwyddiannus. Fodd bynnag, fel y dywedwyd, ceir materion y mae'r adroddiad hwn yn ceisio tynnu sylw atynt - materion sydd o bwys mawr i Gymru. Hoffwn ganolbwyntio fy sylwadau heddiw ar gasgliad 5 yr adroddiad, sef: 'ynghyd â'r angen am dryloywder ar gyfer y penderfyniadau cyllido a wneir gan Lywodraeth y DU, mae'r Pwyllgor o'r farn bod angen proses annibynnol ar gyfer herio'r penderfyniadau hyn.' Nodaf er gwybodaeth baragraff 276 o'r adroddiad sy'n datgan bod y pwyllgor 'yn pryderu am y mecanwaith a ddefnyddir gan Lywodraeth y DU i wneud penderfyniadau cyllido a'r broses i Lywodraeth Cymru herio penderfyniadau o'r fath. Mae angen tryloywder ar gyfer y penderfyniadau cyllido a wneir gan Lywodraeth y DU, ac mae'r Pwyllgor o'r farn bod angen proses annibynnol ar gyfer herio'r penderfyniadau hyn - nid yw'r llwybr presennol o herio penderfyniadau drwy Gyd-bwyllgor y Gweinidogion yn foddhaol gan nad yw'n ddyfarniad annibynnol.' Wrth i ddatganoli yng Nghymru aeddfedu, 21 mlynedd wedi iddo ddod i fodolaeth, mae'r angen i Lywodraeth y DU ddangos mwy o barch tuag at bwerau Senedd Cymru, a dealltwriaeth ohonynt, yn amlwg iawn. Ac yn fyr, os caf, roedd Ysgrifennydd Gwladol y DU dros Gymru - ac rwy'n pwysleisio 'dros' - yn ŵr digon hoffus yn wir, ond methodd ateb y cwestiynau a ofynnwyd yn llwyr. Er hynny, a bod yn deg, methodd prif swyddog y Trysorlys ymddangos ger bron y pwyllgor ac ymhellach, ymddengys ei fod wedi methu sicrhau unrhyw dryloywder i'n gwaith craffu o Gymru drwy'r post. Ac ar adeg dyngedfennol pan fo'r DU yn gadael yr UE a'r DU yn adfer cronfeydd strwythurol yr UE, mae hyn, yn fy marn i, yn sarhad sylfaenol ar y lle hwn, ac mae'n cryfhau virement ymreolaeth ariannol blaenorol Cymru yn ôl i Whitehall. Enghraifft o hyn - ac yn groes i eiriau'r Ysgrifennydd Gwladol - yw bod Cyngor Bwrdeistref Sirol Caerffili, amcan 1, 2, 3 a 4 yn flaenorol, heb gael ei gynnwys yng nghylchoedd ariannu diweddaraf y DU. Felly, bydd yn fater a fydd, mae'n siŵr, yn codi yn yr etholiad sydd i ddod ac yn chweched Senedd Cymru, pan gaiff ei hethol - mater o bwys mawr i Gymru.