Rhoddwyd hyblygrwydd ariannol a reolir, ar hyn o bryd, i’r Byrddau Iechyd a’r Ymddiriedolaethau hynny sy’n gallu dangos bod ganddynt gynllun tair blynedd sy’n cynnwys blaenoriaethau digon integredig, gan gyfuno ystyriaethau o ran y gwasanaeth, o ran y gweithlu ac o ran cyllid.
Managed financial flexibility has been afforded, at this point, to those health boards and NHS trust able to demonstrate a sufficiently-integrated and prioritised three-year plan, drawing together service, workforce and financial considerations.