Nid yw pedwar o'r deg corff wedi cyflawni eu dyletswydd ariannol i fantoli'r gyllideb dros gyfnod o dair blynedd. Gweithiodd Bwrdd Iechyd Prifysgol Abertawe Bro Morgannwg o fewn ei ddyraniadau ar gyfer 2015-16 ond methodd â gwneud hynny ar gyfer 2016-17 a 2017-18; gweithiodd Bwrdd Iechyd Prifysgol Caerdydd a'r Fro o fewn ei ddyraniadau ar gyfer 2015-16 ond methodd â gwneud hynny yn 2016-17 a 2017-18; methodd Bwrdd Iechyd Prifysgol Betsi Cadwaladr a Bwrdd Iechyd Prifysgol Hywel Dda â gweithio o fewn eu dyraniadau yn ystod pob un o'r tair blynedd dan sylw. Felly, mae'r pedwar corff hwn wedi methu â bodloni eu dyletswydd statudol i fantoli'r gyllideb ar gyfer y cyfnod asesu tair blynedd, ac o ganlyniad, maent wedi cael barn amodol ar reoleidd-dra gan Archwilydd Cyffredinol Cymru ar gyfer eu cyfrifon yn 2017-18.
Four of the ten organisations have not achieved their financial duty to break even over three years. Abertawe Bro Morgannwg operated within allocations in 2015-16 but failed to do so in 2016-17 and 2017-18; Cardiff and Vale University Health Board operated within allocations in 2015-16 but failed to do so in 2016-17 and 2017-18; Betsi Cadwaladr and Hywel Dda University Health Boards have failed to operate within allocations in all three years. Consequently these four organisations have failed to meet their statutory financial break-even duty for the three-year period of assessment, and as a result have received qualified regularity opinions from the Auditor General for Wales on their 2017-18 accounts.