Yn ôl datganiadau ysgrifenedig blaenorol a gyhoeddwyd ym mis Mai a Mehefin 2014, roedd y ddyletswydd gyllid tair blynedd newydd yn un o elfennau hanfodol y fframwaith cynllunio newydd ar gyfer y GIG a gyflwynwyd i wella cynllunio a rheoli ariannol ar draws y GIG yng Nghymru. Fel rhan o’r trefniadau hyn penderfynais na fyddai rhaid i gyrff ad-dalu broceriaeth neu  ddyledion a ddigwyddodd o dan y drefn gyllidol flaenorol.
Previous written statements published in May and June 2014, outlined that the new 3-year finance duty was a fundamental component of the new NHS planning framework introduced to improve service planning and financial management across the NHS in Wales. As part of these new arrangements I decided organisations would not have to repay brokerage or deficits incurred under the previous financial regime.