Nid yw pedwar corff wedi cyflawni eu dyletswydd ariannol i fantoli'r gyllideb dros y tair blynedd ac maent wedi rhoi gwybod am ddiffyg yn y gyllideb ym mhob un o'r tair blynedd ariannol o 2016-17. Felly, mae'r pedwar corff hwn wedi methu â bodloni eu dyletswydd statudol i fantoli'r gyllideb ar gyfer y cyfnod asesu tair blynedd, ac o ganlyniad, maent wedi cael barn amodol ar reoleidd-dra gan Archwilydd Cyffredinol Cymru ar gyfer eu cyfrifon yn 2018-19.
Four organisations have not achieved their financial duty to break even over 3 years and have reported deficits in each of the 3 financial years from 2016-17. Consequently these 4 organisations have failed to meet their statutory financial break-even duty for the 3-year period of assessment, and as a result have received qualified regularity opinions from the Auditor General for Wales on their 2018-19 accounts.