Mae’r cyfrifon wedi cael eu paratoi o dan drefn gyllid newydd y GIG, a ddaeth i rym ar Ebrill 1, 2014 ac fe gafodd pob un ohonynt farn archwiliad lân yn 2014-15 oddi wrth Archwilydd Cyffredinol Cymru.
The accounts have been prepared under the new NHS finance regime, which became operational on April 1, 2014 and all received a clean audit opinion in 2014-15 from the Auditor General for Wales.