English: This certainly is very much a draft budget. A lack of forward funding figures, with only a one-year revenue funding settlement, has made budget-setting work even more challenging. Additionally, the Welsh Government is holding significant unallocated reserves of around £800 million. The UK Government's budget is set for 3 March 2021, meaning that the Welsh Government's final budget will not be able to reflect its content, so we can be sure of significant changes to allocations during the year. Therefore, we recommend that the Minister outlines the implications of the UK budget as soon as practicable. For some time, the committee has been concerned about the mechanism and transparency used by the UK Government to make funding decisions, with the Minister saying that the level of engagement at a ministerial level between the Treasury and the Welsh Government has been 'poor'. During 2020-21, large funding consequentials were made in-year. There have also been problems with the transparency of these consequentials and how they are calculated. This has resulted in the committee having limited information regarding additional funding and conflicting statements from the UK and Welsh Governments. We recommend the Welsh Government continues to seek commitments from the UK Government that UK fiscal events will normally take place by a specified date and that multi-year funding settlements will be reinstated in time for next year's budget process. The Minister told the committee how budgetary decision making has changed during the pandemic, with Ministers meeting frequently to address key issues as they arose. The committee welcomes the efforts that the Minister has made to manage the prioritisation process more centrally this year. However, we believe that the Welsh Government needs to have systems in place to ensure that when consequentials are received, it can prioritise and deliver funding quickly and effectively. We welcome the approach taken this year, where changes to Welsh taxes have been made as part of the draft budget, given that tax changes are linked to spending commitments. This Senedd voted on three sets of tax regulations on 2 February. However, we believe it would be more prudent for the budget and tax resolutions to be considered at the same time. There have been a number of challenges as a result of COVID-19 and the financial impact on health and social services has been significant. We welcome the uplift for health, which reflects the important role that the NHS plays in responding to the pandemic. The Minister has confirmed that nearly £700 million of the unallocated reserve is in relation to COVID-19 and that she does intend to make additional allocations between the draft and final budgets. It is not clear how much resource has been identified for the pay rise for NHS staff and, as a result, what additional funding will be available to respond to the pandemic, as well as non-COVID services. We have recommended that the Welsh Government provides further information about how the additional £385 million funding for core NHS services will be used, including a breakdown to show how much has been set aside for the pay award for staff and other services.
Welsh: Drafft yn sicr yw'r gyllideb ddrafft hon. Mae diffyg ffigurau cyllido at y dyfodol a setliad cyllid refeniw am flwyddyn yn unig wedi gwneud y gwaith o osod cyllideb yn fwy heriol byth. Yn ogystal, mae gan Lywodraeth Cymru gronfeydd wrth gefn sylweddol gwerth oddeutu £800 miliwn, a'r rheini heb eu dyrannu. Y bwriad yw i gyllideb Llywodraeth y Deyrnas Unedig gael ei gosod ar 3 Mawrth, sy'n golygu na fydd cyllideb derfynol Llywodraeth Cymru yn gallu ystyried ei chynnwys. Felly, mi fedrwn ni fod yn sicr y bydd yna newidiadau sylweddol i ddyraniadau yn ystod y flwyddyn. Felly, rydym ni'n argymell bod y Gweinidog yn amlinellu goblygiadau cyllideb y Deyrnas Unedig cyn gynted ag y bo hynny'n ymarferol. Mae gan y pwyllgor bryder ers cryn amser am y mecanwaith a'r tryloywder mae Llywodraeth y Deyrnas Unedig yn eu defnyddio ar gyfer penderfyniadau cyllido, gyda'r Gweinidog yn dweud bod yr ymgysylltu ar lefel weinidogol rhwng y Trysorlys a Llywodraeth Cymru wedi bod yn 'wael'. Yn 2020-21, cafwyd symiau mawr o gyllid canlyniadol yn ystod y flwyddyn. Mae problemau hefyd gyda thryloywder y symiau canlyniadol hyn a'r ffordd maen nhw'n cael eu cyfrifo. Canlyniad hyn oedd gwybodaeth gyfyngedig i'r pwyllgor am gyllid ychwanegol a datganiadau croes i'w gilydd gan Lywodraeth y Deyrnas Unedig a Llywodraeth Cymru. Rydym ni'n argymell bod Llywodraeth Cymru yn parhau i geisio ymrwymiadau gan Lywodraeth y Deyrnas Unedig y bydd digwyddiadau cyllidol y Deyrnas Unedig yn cael eu cynnal fel arfer erbyn dyddiad penodol, ac y bydd setliadau cyllido aml-flwyddyn yn cael eu hadfer mewn pryd ar gyfer proses gyllideb y flwyddyn nesaf. Eglurodd y Gweinidog wrth y pwyllgor sut mae proses penderfyniadau cyllidebol wedi newid yn ystod y pandemig, gyda Gweinidogion yn cyfarfod yn aml i ymdrin â materion allweddol wrth iddyn nhw godi. Mae'r pwyllgor yn croesawu ymdrechion y Gweinidog i reoli'r broses flaenoriaethu yn fwy canolog eleni. Fodd bynnag, rydym ni'n credu bod angen i Lywodraeth Cymru roi systemau ar waith i sicrhau, pan gaiff symiau canlyniadol, ei bod yn gallu blaenoriaethu a darparu cyllid yn gyflym ac yn effeithiol. Mae'r pwyllgor yn croesawu'r dull sydd wedi cael ei ddefnyddio'r flwyddyn hon lle mae newidiadau i drethi Cymru wedi cael eu gwneud fel rhan o'r gyllideb ddrafft, o gofio bod newidiadau treth yn gysylltiedig ag ymrwymiadau gwariant. Pleidleisiodd y Senedd hon ar dair set o reoliadau treth ar 2 Chwefror. Fodd bynnag, rydym ni'n credu y byddai'n ddoethach i'r gyllideb a'r penderfyniadau treth gael eu hystyried ar yr un pryd. Mae sawl her wedi dod yn sgil COVID-19 ac mae'r effaith ariannol ar iechyd a gwasanaethau cymdeithasol wedi bod yn sylweddol. Rydym yn croesawu'r cynnydd ar gyfer iechyd sy'n adlewyrchu'r rôl bwysig y mae'r gwasanaeth iechyd gwladol yn ei chwarae wrth ymateb i'r pandemig. Mae'r Gweinidog wedi cadarnhau bod bron i £700 miliwn o'r gronfa wrth gefn sydd heb ei ddyrannu yn ymwneud â COVID-19 a'i bod hi'n bwriadu gwneud dyraniadau ychwanegol rhwng y gyllideb ddrafft a'r gyllideb derfynol. Dyw hi ddim yn glir faint o adnoddau sydd wedi cael eu nodi ar gyfer y codiad cyflog i staff y gwasanaeth iechyd ac, felly, ba gyllid ychwanegol fydd ar gael i ymateb i'r pandemig, yn ogystal â gwasanaethau nad ydyn nhw'n ymwneud â COVID. Rydym wedi argymell bod Llywodraeth Cymru yn darparu rhagor o wybodaeth am sut y bydd y £385 miliwn mewn cyllid ychwanegol ar gyfer gwasanaethau craidd y gwasanaeth iechyd yn cael ei ddefnyddio, gan gynnwys dadansoddiad i ddangos faint sydd wedi'i neilltuo ar gyfer y dyfarniad cyflog i staff a gwasanaethau eraill.