en-gb	Deddf Cyllid Y Gwasanaeth Iechyd
cy-gb	Deddf Cyllid Y Gwasanaeth Iechyd

en-gb	Gwladol (Cymru) 2014
cy-gb	Gwladol (Cymru) 2014

en-gb	2014 dccc 2
cy-gb	2014 dccc 2

en-gb	Nodiadau Esboniadol
cy-gb	Nodiadau Esboniadol

en-gb	National Health Service Finance (Wales)
cy-gb	National Health Service Finance (Wales)

en-gb	Act 2014
cy-gb	Act 2014

en-gb	2014 anaw 2
cy-gb	2014 anaw 2

en-gb	Explanatory Notes
cy-gb	Explanatory Notes

en-gb	£5.75
cy-gb	£5.75

en-gb	These notes refer to the National Health Service Finance (Wales) Act 2014 (anaw 2) 
cy-gb	Mae'r nodiadau hyn yn cyfeirio at Ddeddf Cyllid y Gwasanaeth Iechyd Gwladol (Cymru) 

en-gb	which received Royal Assent on 27 January 2014
cy-gb	2014 (dccc 2) a gafodd y Cydsyniad Brenhinol ar 27 Ionawr 2014

en-gb	NATIONAL HEALTH SERVICE FINANCE (WALES)ACT 2014
cy-gb	DEDDF CYLLID Y GWASANAETH IECHYDGWLADOL (CYMRU) 2014

en-gb	EXPLANATORY NOTES
cy-gb	NODIADAU ESBONIADOL

en-gb	INTRODUCTION
cy-gb	CYFLWYNIAD

en-gb	These Explanatory Notes are for the National Health Service Finance (Wales) Act 2014 which was passed by the National Assembly for Wales on 3 December 2013 and received Royal Assent on 27 January 2014. 
cy-gb	Mae'r Nodiadau Esboniadol hyn ar gyfer Deddf Cyllid y Gwasanaeth Iechyd Gwladol (Cymru) 2014 a basiwyd gan Gynulliad Cenedlaethol Cymru ar 3 Rhagfyr 2013 ac a gafodd y Cydsyniad Brenhinol ar 27 Ionawr 2014. 

en-gb	They have been prepared by the Department for Health and Social Services of the Welsh Government to assist the reader of the Act. 
cy-gb	Fe'u lluniwyd gan Adran Iechyd a Gwasanaethau Cymdeithasol Llywodraeth Cymru er mwyn cynorthwyo'r sawl sy'n darllen y Ddeddf. 

en-gb	The Explanatory Notes should be read in conjunction with the Act but are not part of it.
cy-gb	Dylid darllen y Nodiadau Esboniadol ar y cyd â'r Ddeddf ond nid ydynt yn rhan ohoni.

en-gb	COMMENTARY ON SECTIONS 
cy-gb	SYLWEBAETH AR YR ADRANNAU 

en-gb	Section 1 – Overview
cy-gb	Adran 1 – Trosolwg

en-gb	Section 1 provides an overview of the provisions in the Act. 
cy-gb	Mae adran 1 yn rhoi trosolwg o’r darpariaethau yn y Ddeddf. 

en-gb	The Act has 3 sections.
cy-gb	Mae 3 adran i'r Ddeddf.

en-gb	Section 2 – Financial duties of Local Health Boards
cy-gb	Adran 2 – Dyletswyddau ariannol y Byrddau Iechyd Lleol

en-gb	Section 2(2) to (6) detail the specific changes to section 175 of the National Health Service (Wales) Act 2006 (‘the 2006 Act’) required to move Local Health Boards from an annual financial duty to one which is measured over a rolling three year accounting period. 
cy-gb	Mae adran 2(2) i (6) yn manylu ar y newidiadau penodol i adran 175 o Ddeddf y Gwasanaeth Iechyd Gwladol (Cymru) 2006 (‘Deddf 2006’) sydd eu hangen er mwyn symud Byrddau Iechyd Lleol o ddyletswydd ariannol flynyddol i un a gaiff ei mesur dros gyfnod cyfrifyddu treigl o dair blynedd. 

en-gb	An illustration of how the financial duty is assessed over a rolling three year accounting period is identified in Table 1. 
cy-gb	Ceir enghraifft o sut y caiff y ddyletswydd ariannol ei hasesu dros gyfnod cyfrifyddu treigl o dair blynedd yn Nhabl 1. 

en-gb	An illustration of how the financial duty in section 175 as amended will operate is set out in Table 2.
cy-gb	Ceir enghraifft o sut y bydd y ddyletswydd ariannol yn adran 175 fel y'i diwygiwyd yn gweithredu yn Nhabl 2.

en-gb	Table 1– Illustration of how the financial duty is assessed over a rolling three year accounting period
cy-gb	Tabl 1 – Enghraifft o sut y caiff y ddyletswydd ariannol ei hasesu dros gyfnod cyfrifyddu treigl o dair blynedd

en-gb	2014/15
cy-gb	2014/15

en-gb	2015/16
cy-gb	2015/16

en-gb	2016/17
cy-gb	2016/17

en-gb	2017/18
cy-gb	2017/18

en-gb	2018/19
cy-gb	2018/19

en-gb	2019/20
cy-gb	2019/20

en-gb	X
cy-gb	X

en-gb	X
cy-gb	X

en-gb	X
cy-gb	X

en-gb	X
cy-gb	X

en-gb	The first assessment (X) of the financial duty will take place at the end of 2016/17. 
cy-gb	Bydd yr asesiad cyntaf (X) o'r ddyletswydd ariannol yn digwydd ar ddiwedd 2016/17. 

en-gb	(This table shows the first four three-year accounting periods only).
cy-gb	(Dim ond y pedwar cyfnod cyfrifyddu dair blynedd cyntaf y mae'r tabl hwn yn eu dangos).

en-gb	1
cy-gb	1

en-gb	Table 2 – Local Health Board performance for the three year accounting period ending 31 March 2017
cy-gb	Tab ! 2 – Perfformiad y Byrddau Iechyd L ! eo ! ar gyfer y cyfnod cyfrifyddu tair b ! ynedd sy'n dod i ben ar 31 Mawrth 2017.

en-gb	2014/15
cy-gb	2014/15

en-gb	2015/16
cy-gb	2015/16

en-gb	2016/17
cy-gb	2016/17

en-gb	Aggregate
cy-gb	Swm cyfanredol

en-gb	Net operating costs
cy-gb	Costau gweithredu net

en-gb	X1
cy-gb	X1

en-gb	X2
cy-gb	X2

en-gb	X3
cy-gb	X3

en-gb	X1+X2+X3
cy-gb	X1+X2+X3

en-gb	Expenditure Limit
cy-gb	Terfyn Gwariant

en-gb	Y1
cy-gb	Y1

en-gb	Y2
cy-gb	Y2

en-gb	Y3
cy-gb	Y3

en-gb	Y1+Y2+Y3
cy-gb	Y1+Y2+Y3

en-gb	Under/(over) spend against Expenditure Limit
cy-gb	Tanwariant/(gorwariant) yn erbyn y Terfyn Gwariant

en-gb	=(Y1+Y2+Y3)- (X1+X2+X3)
cy-gb	=(Y1+Y2+Y3)- (X1+X2+X3)

en-gb	Where a Local Health Board has not spent in excess of its expenditure limit (which is determined by the Welsh Ministers) in the rolling three year accounting period it will be assessed as having met its financial duty.
cy-gb	Os nad yw Bwrdd Iechyd Lleol wedi gwario dros ei derfyn gwariant (a bennir gan Weinidogion Cymru) yn y cyfnod cyfrifyddu treigl o dair blynedd, caiff ei asesu fel ei fod wedi cyflawni ei ddyletswydd ariannol.

en-gb	As amended section 175(1) of the 2006 Act creates a duty for each Local Health Board to manage its expenditure in each rolling three year accounting period so that it does not exceed its funding for that period, subject to a margin of tolerance as may be permitted by the Welsh Ministers.
cy-gb	Fel y'i diwygiwyd mae adran 175(1) o Ddeddf 2006 yn creu dyletswydd i bob Bwrdd Iechyd Lleol reoli ei wariant ym mhob cyfnod cyfrifyddu treigl o dair blynedd fel nad yw’n fwy na'i gyllid ar gyfer y cyfnod hwnnw, a chaiff Gweinidogion Cymru ei wneud yn ddarostyngedig i orswm y caniateir ei oddef.

en-gb	Sections 175(2) and (2A) of the 2006 Act require the Welsh Ministers to direct each Local Health Board to prepare, and submit, for approval, a plan which sets out how it will comply with its financial duty while fulfilling its overarching responsibilities to those people to whom it provides health services.
cy-gb	Mae adrannau 175(2) a (2A) o Ddeddf 2006 yn ei gwneud yn ofynnol i Weinidogion Cymru gyfarwyddo pob Bwrdd Iechyd Lleol i lunio, a chyflwyno i'w gymeradwyo, gynllun sy'n nodi sut y bydd yn cydymffurfio â'i ddyletswydd ariannol gan gyflawni ei gyfrifoldebau hollgyffredinol ar yr un pryd i'r bobl hynny y mae'n darparu gwasanaethau iechyd iddynt.

en-gb	Section 175(6A) of the 2006 Act places a duty upon the Welsh Ministers to report to the National Assembly for Wales on each Local Health Board’s compliance with its financial duty. 
cy-gb	Mae adran 175(6A) o Ddeddf 2006 yn gosod dyletswydd ar Weinidogion Cymru i adrodd wrth Gynulliad Cenedlaethol Cymru ar gydymffurfedd pob Bwrdd Iechyd Lleol â'i ddyletswydd ariannol. 

en-gb	The first report must be submitted before 31 March 2018 and subsequently on an annual basis.
cy-gb	Rhaid cyflwyno'r adroddiad cyntaf cyn 31 Mawrth 2018 a phob blwyddyn wedi hynny.

en-gb	By virtue of section 2(7) of this Act, section 176 of the 2006 Act is repealed.
cy-gb	Yn rhinwedd adran 2(7) o'r Ddeddf hon, mae adran 176 o Ddeddf 2006 wedi ei diddymu.

en-gb	Section 3– Short title and commencement
cy-gb	Adran 3 – Enw byr a chychwyn

en-gb	This section provides that this Act comes into force, in full, on 1 April 2014.
cy-gb	Mae'r adran hon yn darparu bod y Ddeddf hon yn dod i rym, yn llawn, ar 1 Ebrill 2014.

en-gb	2
cy-gb	2

en-gb	RECORD OF PROCEEDINGS IN NATIONAL ASSEMBLY FOR WALES
cy-gb	COFNOD Y TRAFODION YNG NGHYNULLIAD CENEDLAETHOL CYMRU

en-gb	11. 
cy-gb	11. 

en-gb	The following table sets out the dates for each stage of the Act’s passage through the National Assembly for Wales. 
cy-gb	Mae'r tabl a ganlyn yn nodi'r dyddiadau ar gyfer pob cyfnod o hynt y Ddeddf drwy Gynulliad Cenedlaethol Cymru. 

en-gb	The Record of Proceedings and further information on the passage of this Act can be found on the National Assembly for Wales’ website at: 
cy-gb	Gellir cael Cofnod y Trafodion a rhagor o wybodaeth am hynt y Ddeddf hon ar wefan Cynulliad Cenedlaethol Cymru ar: 

en-gb	http://www.senedd.assemblywales.org/mgIssueHistoryHome.aspx?IId=7575
cy-gb	http://www.senedd.cynulliadcymru.org/mgIssueHistoryHome.aspx?IId=7575

en-gb	Stage
cy-gb	Cyfnod

en-gb	Date
cy-gb	Dyddiad

en-gb	Introduced
cy-gb	Cyflwynwyd

en-gb	30 September 2013
cy-gb	30 Medi 2013

en-gb	Stage 1 - Debate
cy-gb	Cyfnod 1 – Dadl

en-gb	8 October 2013
cy-gb	8 Hydref 2013

en-gb	Stage 2 Scrutiny Committee – consideration of amendments
cy-gb	Cyfnod 2 Pwyllgor Craffu – ystyried y gwelliannau

en-gb	7 November 2013
cy-gb	7 Tachwedd 2013

en-gb	Stage 3 Plenary - consideration of amendments
cy-gb	Cyfnod 3 Cyfarfod Llawn – ystyried y gwelliannau

en-gb	3 December 2013
cy-gb	3 Rhagfyr 2013

en-gb	Stage 4 Approved by the Assembly
cy-gb	Cyfnod 4 Cymeradwywyd gan y Cynulliad

en-gb	3 December 2013
cy-gb	3 Rhagfyr 2013

en-gb	Royal Assent
cy-gb	Y Cydsyniad Brenhinol

en-gb	27 January 2014
cy-gb	27 Ionawr 2014

en-gb	© Crown copyright 2014
cy-gb	© h Hawlfraint y Goron 2014

en-gb	Printed and Published in the UK by the Stationery Office Limited under the authority and superintendence of Carol Tullo, Controller of Her Majesty’s Stationery Office and Queen’s Printer of Acts of Parliament.
cy-gb	Argraffwyd a chyhoeddwyd yn y Deyrnas Unedig gan The Stationery Office Limited o dan awdurdod ac arolygiaeth Carol Tullo, Rheolwr Gwasg Ei Mawrhydi ac Argraffydd Deddfau Seneddol y Frenhines.

en-gb	3
cy-gb	3

en-gb	Cyhoeddwyd gan TSO (Y Llyfrfa) ac ar gael o:
cy-gb	Cyhoeddwyd gan TSO (Y Llyfrfa) ac ar gael o:

en-gb	Ar-lein
cy-gb	Ar-lein

en-gb	www.tsoshop.co.uk
cy-gb	www.tsoshop.co.uk

en-gb	Post, Ffôn, Ffacs ac E-bost
cy-gb	Post, Ffôn, Ffacs ac E-bost

en-gb	TSO
cy-gb	TSO

en-gb	Blwch Post 29, Norwich, NR3 1GN
cy-gb	Blwch Post 29, Norwich, NR3 1GN

en-gb	Archebion ffôn/Ymholiadau cyffredinol 0870 600 5522
cy-gb	Archebion ffôn/Ymholiadau cyffredinol 0870 600 5522

en-gb	Archebu trwy Linell Seneddol ar Lo-Call 0845 7 023474
cy-gb	Archebu trwy Linell Seneddol ar Lo-Call 0845 7 023474

en-gb	Archebion ffacs:0870 600 5533
cy-gb	Archebion ffacs:0870 600 5533

en-gb	E-bost: 
cy-gb	E-bost: 

en-gb	customer.services@tso.co.uk
cy-gb	customer.services@tso.co.uk

en-gb	Ffôn Testun: 
cy-gb	Ffôn Testun: 

en-gb	0870 240 3701
cy-gb	0870 240 3701

en-gb	Y Llyfrfa
cy-gb	Y Llyfrfa

en-gb	12 Bridge Street, Parliament Square,
cy-gb	12 Bridge Street, Parliament Square,

en-gb	Llundain SW1A 2J )( 
cy-gb	Llundain SW1A 2J )( 

en-gb	Archebion ffôn/Ymholiadau cyffredinol: 
cy-gb	Archebion ffôn/Ymholiadau cyffredinol: 

en-gb	020 7219 3890
cy-gb	020 7219 3890

en-gb	Archebion ffacs: 
cy-gb	Archebion ffacs: 

en-gb	020 7219 3866
cy-gb	020 7219 3866

en-gb	E-bost: 
cy-gb	E-bost: 

en-gb	bookshop@parliament.uk
cy-gb	bookshop@parliament.uk

en-gb	Rhyngrwyd: 
cy-gb	Rhyngrwyd: 

en-gb	http://www.bookshop.parliament.uk
cy-gb	http://www.bookshop.parliament.uk

en-gb	TSO@Blackwell ac Asiantau Achrededig eraill
cy-gb	TSO@Blackwell ac Asiantau Achrededig eraill

en-gb	Published by TSO (The Stationery Office) and available from:
cy-gb	Published by TSO (The Stationery Office) and available from:

en-gb	Online
cy-gb	Online

en-gb	www.tsoshop.co.uk
cy-gb	www.tsoshop.co.uk

en-gb	Mail, Telephone, Fax & E-mail
cy-gb	Mail, Telephone, Fax & E-mail

en-gb	TSO
cy-gb	TSO

en-gb	PO Box 29, Norwich NR3 1GN
cy-gb	PO Box 29, Norwich NR3 1GN

en-gb	General enquiries: 
cy-gb	General enquiries: 

en-gb	0870 600 5522
cy-gb	0870 600 5522

en-gb	Order through the Parliamentary Hotline Lo-call 0845 7 023474
cy-gb	Order through the Parliamentary Hotline Lo-call 0845 7 023474

en-gb	Fax orders: 
cy-gb	Fax orders: 

en-gb	0870 600 5533
cy-gb	0870 600 5533

en-gb	Email: 
cy-gb	Email: 

en-gb	customer.services@tso.co.uk
cy-gb	customer.services@tso.co.uk

en-gb	Textphone: 
cy-gb	Textphone: 

en-gb	0870 240 3701
cy-gb	0870 240 3701

en-gb	The Houses of Parliament Shop
cy-gb	The Houses of Parliament Shop

en-gb	12 Bridge Street, Parliament Square
cy-gb	12 Bridge Street, Parliament Square

en-gb	London SW1A 2J )( 
cy-gb	London SW1A 2J )( 

en-gb	Telephone orders: 
cy-gb	Telephone orders: 

en-gb	020 7219 3890
cy-gb	020 7219 3890

en-gb	General enquiries: 
cy-gb	General enquiries: 

en-gb	020 7219 3890
cy-gb	020 7219 3890

en-gb	Fax orders: 
cy-gb	Fax orders: 

en-gb	020 7219 3866
cy-gb	020 7219 3866

en-gb	Email: 
cy-gb	Email: 

en-gb	bookshop@parliament.uk
cy-gb	bookshop@parliament.uk

en-gb	Internet: 
cy-gb	Internet: 

en-gb	http://www.bookshop.parliament.uk
cy-gb	http://www.bookshop.parliament.uk

en-gb	TSO@Blackwell and other Accredited Agents
cy-gb	TSO@Blackwell and other Accredited Agents