Fel mewn blynyddoedd blaenorol, mae'r byrddau iechyd sydd wedi methu â chyflawni eu dyletswydd statudol i fantoli eu cyllidebau am y cyfnod asesu o dair blynedd wedi cael barn amodol ar reoleidd-dra gan Archwilydd Cyffredinol Cymru ar eu cyfrifon ar gyfer 2021-22.
As in previous years, health boards which 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 2021-22 accounts.