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.
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.