Llwyddodd chwe o’r deg bwrdd iechyd ac ymddiriedolaeth y GIG sydd wedi’u cynnwys yn Neddf 2014 i gydymffurfio â’r ddyletswydd statudol i fantoli’r gyllideb drwy weithio o fewn eu cyllidebau yn ystod y cyfnod asesu tair blynedd rhwng mis Ebrill 2018 a mis Mawrth 2021. Llwyddodd AaGIC hefyd i gydymffurfio â’i ddyletswydd flynyddol i fantoli ei gyllideb yn 2020-21. Yn ogystal â Bwrdd Iechyd Hywel Dda a Bwrdd Iechyd Prifysgol Bae Abertawe, a adroddodd ddiffygion yn 2021-21, methodd Bwrdd Iechyd Betsi Cadwaladr a Bwrdd Iechyd Prifysgol Caerdydd a’r Fro hefyd i gyflawni eu dyletswydd tair blynedd oherwydd diffygion a ysgwyddwyd mewn blynyddoedd blaenorol. Fel mewn blynyddoedd blaenorol, 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 2020-21.
Six out of the ten health boards and NHS trusts covered by the 2014 Act complied with the statutory break even duty by operating within their budgets over the three-year period of assessment from April 2018 to March 2021. HEIW also complied with their annual duty to break even in 2020-21. In addition to Hywel Dda and Swansea Bay University Health Boards, which reported deficits in 2020-21, Betsi Cadwaladr and Cardiff and Vale University Health Boards also failed their three-year duty due to deficits incurred in previous years. 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 2020-21 accounts.