Mae diffyg hanesyddol i'r fath raddau yn amlwg yn rhwystr i'r pedwar bwrdd iechyd hyn wrth iddynt ddechrau cynllunio ar gyfer adfer o bandemig COVID-19 yn y tymor byr a chanolig. Hyd yma, y disgwyl oedd y dylai eu cynlluniau at y dyfodol wneud darpariaeth ar adeg briodol i ad-dalu'r diffyg hwn a'r cymorth ariannol perthnasol. Byddai hyn yn eu gorfodi i danwario'n sylweddol eu dyraniadau yn y dyfodol er mwyn creu digon o arian dros ben i ad-dalu'r diffyg.
This level of historic deficit is clearly a barrier to these four health boards as they start to plan for the immediate and medium term recovery from the Covid-19 pandemic. The expectation until now has been that their future plans should make provision at an appropriate time to repay this deficit and the associated cash support. This would require them to underspend significantly against future allocations to generate the necessary level of surpluses to discharge this expectation.