Rydym ni yma i Rhoi sicrwydd, Egluro a Ysbrydoli
Yr Archwilydd Cyffredinol yw archwilydd allanol statudol y rhan fwyaf o sector cyhoeddus Cymru
Gallwn ddarparu arf unigryw i gyrff cyhoeddus eraill i'w helpu i wella
Mae ein cyfrifon yn cael eu harchwilio gan gwmni annibynnol a benodir gan Senedd Cymru
Darganfyddwch fwy am ein tîm Arwain Gweithredol, Cyfarwyddwyr ac Aelodau'r Bwrdd
Mae'r adran hon yn nodi sut y gallwch ofyn am wybodaeth gennym ac yn rhoi rhai dolenni uniongyrchol i wybodaeth sydd o fudd cyhoeddus ehangach
Llywodraethu a goruchwyliaeth yn Archwilio Cymru
Gweler ein hymgynghoriadau presennol a blaenorol
Rydym yn gweithio i sicrhau pobl Cymru bod arian cyhoeddus yn cael ei reoli'n dda a grymuso'r sector cyhoeddus yng Nghymru i wella.
Mae gan y Gwasanaethau Archwilio gyrhaeddiad o dros 800 o gyrff cyhoeddus ledled Cymru sy'n ymdrin ag archwilio ariannol a pherfformiad
Cael mynediad at yr holl adnoddau o'n digwyddiadau dysgu a rennir
Ein blaenraglen waith ar gyfer archwilio perfformiad
Rydym yn gweithio gydag eraill o bob rhan o'r sector cyhoeddus yng Nghymru a thu hwnt
Mae'r MTG yn paru data ar draws sefydliadau a systemau i helpu cyrff cyhoeddus i nodi twyll a gordaliadau
Gweld ein newyddion diweddaraf, blogiau, digwyddiadau a mwy
Darganfyddwch y newyddion diweddaraf
Mynediad i'n hoffer data a'n ffynonellau data defnyddiol
Gwyliwch ein fideos ar ein sianel YouTube
Mae ein digwyddiadau'n dod ag unigolion o bob rhan o'r sector cyhoeddus yng Nghymru at ei gilydd
Mynediad at yr holl adnoddau o'n digwyddiadau rhannu dysgu
Rydym wedi gosod ReadSpeaker webReader, sy'n caniatáu i ymwelwyr drosi cynnwys ar-lein yn sain ar unwaith ar ein gwefan.
Cliciwch ar yr eicon uchod i roi cynnig arni, a manteisiwch ar yr ystod lawn o nodweddion defnyddiol Darllenyddwe trwy glicio ar y ddolen isod.
Gwefan Readspeaker
Mae'r datganiad hygyrchedd hwn yn berthnasol i www.archwilio.cymru. Mae'r wefan hon yn cael ei rhedeg gan Archwilio Cymru. Rydym am i gynifer o bobl â phosibl allu defnyddio'r wefan hon.
Gweld datganiad hygyrchedd
Rydym bob amser yn ceisio gwella hygyrchedd y wefan hon. Os byddwch yn dod o hyd i unrhyw broblemau nad ydynt wedi'u rhestru ar y dudalen hon neu'n credu nad ydym yn bodloni gofynion hygyrchedd, cysylltwch â:
post@archwilio.cymru
In May, the Welsh Government published new spending plans in response to COVID-19.
This was the first time the Welsh Government has ever produced a Supplementary Budget in May. In most years, the First Supplementary Budget is a very technical exercise, with limited changes in spending plans.
But this year’s Budget update is different. It sets out plans for £2.5 billion of new spending to support the response to COVID-19. This represents an increase of more than 10% in the Welsh Government’s budget: a level of annual increase that is without precedent.
Figure 1 shows the sources of funding for the Welsh Government’s COVID-19 expenditure. The vast bulk comes from an increase in the block grant, which is directly triggered by COVID-19 related spending commitments in England.
The Welsh Government has also reprioritised its available EU Structural Funds to support the response to COVID-19 and moved funding away from some of its pre-existing programmes in order to prioritise the COVID-19 response.
Figure 1: Source of £2.5 billion new funding for COVID 19.
Note: ‘Other’ includes an increase to the block grant as a result of the UK March 2020 Budget (which was not included in the Welsh Government’s 2020-21 Final budget), which is partly reduced by an expected reduction in funding from the Welsh Rates of Income Tax. There is more detail on this in the Explanatory Note [opens in new window] to the Welsh Government’s 1st Supplementary Budget.
Source: Audit Wales analysis of 1st Supplementary Budget 2020-21.
The £256 million of re-prioritised funding comes from over 60 different individual programmes across the Welsh Government. There is not space to set these out in detail.
Some of the key movements in funding include: £50 million which was intended to improve NHS waiting times; £30 million previously set aside for the Childcare Offer for Wales; £16.3 million for higher education funding; and £12 million apprenticeship funding.
The £2.5 billion new spending commitments can be split between two main areas of expenditure:
COVID-19 is making a very deep impact indeed on national economies around the world. The Office for National Statistics reports that during April alone the UK economy shrank by over 20%. This is the largest reduction, by some margin, since records began.
The Welsh Government is seeking to support businesses and charities as they try to weather this economic storm. Figure 2 breaks down the ‘Support for business, voluntary sector and transport’.
Figure 2: Breakdown of the £1.7 billion allocated to support for business, the voluntary and third sector and transport
Note: The Economic Resilience Fund also includes £100 million of capital funding which has been repurposed within the Wales Development Bank.
Source: Audit Wales analysis of 1st Supplementary Budget.
The pandemic has also had deep impacts on all our public services. We have seen rapid transformation in some key areas, with new field hospitals built in weeks around Wales. We have seen some services paused and some staff redirected to other tasks.
Figure 3 sets out the breakdown of the additional funding for public services. As might be expected during a health crisis, the bulk of funding has been allocated to the NHS. Social care gets £50 million for a one-off staff payment and care packages for recovering patients as well as £40 million within the Local Government Hardship Fund to address increased costs in social care.
The Welsh Government has provided local government with significant additional funding in order to manage a range of impacts, including additional costs and loss of income streams during the pandemic.
Figure 3: Breakdown of the £763 million funding allocated to health and public services
Note: The Local Government Hardship Fund includes: £40 million for extra costs in social care; £40 million to support those entitles to free school meals; £10 million to address homelessness and rough sleeping; £7m to support the extra costs of excess deaths; and £78 million to offset loss of income and support financial resilience.
As well as the extra money in the block grants and reprioritised between departments and programmes, there have also been significant changes within departments to redirect funding towards priority areas.
Figure 4 sets out some of the key examples.
Figure 4: Key movement of funding within departmental budgets to respond to COVID-19
£29m within the transport budget for the bus hardship fund, recognising passenger numbers have fallen by up to 90%. NHS staff will also receive free travel on buses throughout Wales as part of this support package.
£35m of capital funding from the Integrated Care Fund and Innovative Housing Programme to accelerate discharge from hospital and decelerate hospital admissions and for more permanent accommodation for vulnerable people temporarily housed.
£200k capital funding for the Violence Against Women, Domestic Abuse and Sexual Violence grant to address emerging issues faced by refuge providers. This includes support for additional beds, mattresses and white goods, as well as IT equipment for children, young people and adults who have to study at home due to closures of education settings.
£1.7m for mental health in schools will include new support to improve counselling provision, including age appropriate support for under-11s who may be experiencing increased stress or anxiety as a result of the coronavirus outbreak.
£3m to provide digital provision to disadvantaged learners recognising that many young learners do not have access to an appropriate internet-connected device to participate in online learning activities from home and £3m to deliver the ‘Stay Safe Stay Learning’ programme to support the continuity of learning during the crisis
£10m of the Youth Support Grant in the education budget to enable youth services to continue to provide support, including through online outreach.
£5.5m to provide extra support for Welsh farmers and also provided eligible dairy farmers with the ability to claim up to £10,000 to cover 70% of their lost income to allow them to continue to operate without impacting on animal welfare and the environment.
Over £4m from within the Third Sector Support Wales budget to more flexibly support the twenty organisations this budget funds.
Up to £500k existing funding for Homelessness Prevention, to secure additional accommodation for people who are displaced during the pandemic, including victims of domestic abuse and potential early prison release persons. This funding aims to provide resilience and additional capacity in the event that local authorities are unable to meet demand locally.
£18m to safeguard businesses and jobs within the culture, creative and sport sectors. The funding will be delivered in partnership with the Arts Council of Wales, Sport Wales and the Welsh Museums Federation to support vulnerable organisations within the sectors and continue to deliver our health and wellbeing ambitions.
£800k will be shared by the Eisteddfod Genedlaethol and Llangollen International Musical Eisteddfod following the cancellation of events in 2020, which will assist business continuity including planning and preparation for the 2021 events.
Source: Welsh Government 1st Supplementary Budget 2020-21.
The new and refocused spending set out in May will not be the end of the story. The Wales Governance Centre has identified in its analysis [opens in new window] that there is a further £404 million set to come to Wales as a result of new spending commitments in England.
This funding had been announced but not formalised at the time of the Welsh Government’s budget update. It is also likely that there will be further announcements on spending as the situation develops and we move into new phases of the response to COVID-19.
Within individual public bodies across Wales, there has been a huge re-prioritising of resources that also needs to be considered when thinking about the financial impact of COVID-19.
The most obvious example is that the NHS stopped all routine non-urgent activity; re-deploying staff and re-purposing operating theatres to support intensive care. We know local government staff have been re-deployed to new roles with, for example, some parking enforcement officers helping manage queues at newly opened waste recycling sites.
The Welsh Government has said that 80% of its staff have been working on COVID-19 related activity to some extent. This redirection of people and assets represents a major re-allocation of publicly funded resources away from the day job towards responding to the pandemic.
The UK Government has also spent significant sums supporting people in Wales, in particular through its schemes for furloughing staff and providing support to self-employed workers.
HM Treasury data shows that over 316,000 employees – around a quarter of the workforce - in Wales took part in the furlough scheme and a further 102,000 took up support for self-employed people. The Welsh Government recently told the Public Accounts Committee that around 80% of businesses in Wales were making some use of the furlough scheme.
The scale of expenditure on the COVID-19 response is unprecedented in recent times and the pace of decision-making and administration presents its own risks and challenges.
In a recent statement [opens in new window], the Auditor General for Wales has emphasised some of the key principles for managing this funding in Wales and his approach to providing assurance and supporting scrutiny and improvement.
Mark Jeffs is an Audit Manager in the National Studies Team. He currently manages a range of value for money studies, including studies on fuel poverty, Brexit and our Picture of Public Services work. He has been with Audit Wales and predecessor bodies since 2004.
Ym mis Mai, cyhoeddodd Llywodraeth Cymru gynlluniau gwariant newydd mewn ymateb i COVID-19.
Dyma’r tro cyntaf erioed i Lywodraeth Cymru gynhyrchu Cyllideb Atodol ym mis Mai. Yn y rhan fwyaf o flynyddoedd, ymarfer technegol iawn yw’r Gyllideb Atodol Gyntaf, gyda newidiadau cyfyngedig mewn cynlluniau gwariant.
Ond mae diweddariad y Gyllideb eleni yn wahanol. Mae’n cyflwyno cynlluniau ar gyfer £2.5 biliwn o wariant newydd i gefnogi’r ymateb i COVID-19. Mae hyn yn gynnydd o fwy na 10% yng nghyllideb Llywodraeth Cymru: lefel o gynnydd blynyddol heb ei debyg.
Mae Ffigur 1 yn dangos y ffynonellau ariannu ar gyfer gwariant COVID-19 Llywodraeth Cymru. Daw’r rhan fwyaf o bell ffordd o gynnydd yn y grant bloc, sy’n cael ei sbarduno’n uniongyrchol gan ymrwymiadau gwariant sy’n gysylltiedig â COVID-19 yn Lloegr.
Mae Llywodraeth Cymru wedi ailflaenoriaethu’r Cronfeydd Strwythurol Ewropeaidd sydd ar gael iddi hefyd er mwyn cefnogi’r ymateb i COVID-19 ac wedi symud cyllid oddi wrth rai o’i rhaglenni cyfredol er mwyn blaenoriaethu’r ymateb i COVID-19.
Ffigur 1: Ffynhonnell £2.5 biliwn o gyllid newydd ar gyfer COVID 19.
Sylwer: Mae ‘arall’ yn cynnwys cynnydd yn y grant bloc o ganlyniad i Gyllideb y DU ym mis Mawrth 2020 (nad oedd wedi’i gynnwys yng nghyllideb derfynol 2020-21 Llywodraeth Cymru), sydd wedi gostwng yn rhannol oherwydd gostyngiad disgwyliedig mewn cyllid o’r Cyfraddau Treth Incwm yng Nghymru. Mae mwy o fanylion am hyn yn y Nodyn Esboniadol [agor mewn ffenestr newydd] i Gyllideb Atodol Gyntaf Llywodraeth Cymru.
Ffynhonnell: Dadansoddiad Archwilio Cymru o Gyllideb Atodol Gyntaf 2020-2021.
Daw’r £256 miliwn o gyllid wedi’i ailflaenoriaethu o dros 60 o raglenni unigol gwahanol ledled Llywodraeth Cymru. Nid oes digon o le i nodi’r rhain yn fanwl.
Mae rhai o’r prif symudiadau mewn cyllid yn cynnwys: £50 miliwn a fwriadwyd i wella amseroedd aros y GIG; £30 miliwn a neilltuwyd yn flaenorol ar gyfer y Cynnig Gofal Plant i Gymru; £16.3 miliwn ar gyfer cyllido addysg uwch; a £12 miliwn o gyllid ar gyfer prentisiaethau.
Gellir rhannu’r £2.5 biliwn o ymrwymiadau gwariant newydd rhwng dau brif faes gwariant:
Mae COVID-19 yn cael effaith sylweddol iawn ar economïau cenedlaethol ledled y byd. Dywed y Swyddfa Ystadegau Gwladol bod economi’r DU wedi crebachu dros 20% yn ystod mis Ebrill yn unig. Dyma’r gostyngiad mwyaf, o gryn dipyn, ers dechrau cadw cofnodion.
Mae Llywodraeth Cymru yn ceisio cefnogi busnesau ac elusennau wrth iddynt geisio goroesi’r storm economaidd hon. Mae Ffigur 2 yn rhoi dadansoddiad o’r ‘Cymorth i fusnesau, y sector gwirfoddol a thrafnidiaeth’.
Ffigur 2: Dadansoddiad o’r £1.7 biliwn a ddyrannwyd ar gyfer cymorth i fusnesau, y sector gwirfoddol a thrafnidiaeth.
Sylwer: Mae’r Gronfa Cadernid Economaidd yn cynnwys £100 miliwn o arian cyfalaf hefyd sydd wedi’i neilltuo at ddibenion gwahanol ym Manc Datblygu Cymru.
Ffynhonnell: Dadansoddiad Archwilio Cymru o Gyllideb Atodol Gyntaf 2020-21.
Mae’r pandemig wedi cael effaith sylweddol ar ein holl wasanaethau cyhoeddus hefyd. Rydym wedi gweld trawsnewid cyflym mewn rhai meysydd allweddol, gydag ysbytai maes newydd yn cael eu hadeiladu mewn wythnosau ledled Cymru. Gwelwyd rhai gwasanaethau’n cael eu hoedi a rhai staff yn cael eu symud i gyflawni tasgau eraill.
Mae Ffigur 3 yn nodi’r dadansoddiad o’r cyllid ychwanegol ar gyfer gwasanaethau cyhoeddus. Fel y gellid disgwyl yn ystod argyfwng iechyd, dyrannwyd y rhan fwyaf o’r arian i’r GIG. Mae gofal cymdeithasol yn cael £50 miliwn am daliad untro ar gyfer staff a phecynnau gofal ar gyfer cleifion sy’n gwella, yn ogystal â £40 miliwn o fewn Cronfa Galedi Llywodraeth Leol i fynd i’r afael â chostau uwch mewn gofal cymdeithasol.
Mae Llywodraeth Cymru wedi rhoi arian ychwanegol sylweddol i lywodraeth leol er mwyn rheoli amrywiaeth o effeithiau, gan gynnwys costau ychwanegol a cholli ffrydiau incwm yn ystod y pandemig.
Ffigur 3: Dadansoddiad o’r £763 miliwn o gyllid a ddyrannwyd i iechyd a gwasanaethau cyhoeddus
Sylwer: Mae Cronfa Galedi Llywodraeth Leol yn cynnwys: £40 miliwn ar gyfer costau ychwanegol ym maes gofal cymdeithasol; £40 miliwn i gefnogi’r rhai sydd â hawl i gael prydau ysgol am ddim; £10 miliwn i fynd i’r afael â digartrefedd a chysgu ar y stryd; £7 miliwn i gefnogi’r costau ychwanegol sy’n ymwneud â marwolaethau ychwanegol; a £78 miliwn i wrthbwyso colli incwm a chefnogi cadernid ariannol.
Yn ogystal â’r arian ychwanegol yn y grantiau bloc a gafodd ei ailflaenoriaethu rhwng adrannau a rhaglenni, bu newidiadau sylweddol o fewn adrannau hefyd i ailgyfeirio cyllid tuag at feysydd blaenoriaeth.
Mae Ffigur 4 yn nodi rhai o’r enghreifftiau allweddol.
Ffigur 4: Symudiad cyllid allweddol o fewn cyllidebau adrannol i ymateb i COVID-19.
Ffynhonnell: Cyllideb Atodol Gyntaf 2020-21 Llywodraeth Cymru.
Nid diwedd y stori yw’r gwariant newydd, wedi’i ailffocysu, a gyhoeddwyd ym mis Mai. Mae Canolfan Llywodraethiant Cymru wedi nodi yn ei dadansoddiad [agor mewn ffenestr newydd] bod £404 miliwn arall i ddod i Gymru o ganlyniad i ymrwymiadau gwariant newydd yn Lloegr.
Roedd yr arian hwn wedi’i gyhoeddi ond heb ei ffurfioli adeg diweddariad cyllideb Llywodraeth Cymru. Mae’n debygol hefyd y bydd cyhoeddiadau pellach ar wariant wrth i’r sefyllfa ddatblygu a’n bod ni’n symud i gamau newydd o’r ymateb i COVID-19.
O fewn cyrff cyhoeddus unigol ledled Cymru, bu ailflaenoriaethu enfawr o ran adnoddau, ac mae angen ystyried hynny hefyd wrth feddwl am effaith ariannol COVID-19.
Yr enghraifft amlycaf yw bod y GIG wedi rhoi’r gorau i bob gweithgaredd nad oedd yn weithgaredd brys; adleoli staff ac addasu theatrau llawdriniaeth at ddibenion cefnogi gofal dwys. Gwyddom fod staff Llywodraeth Leol wedi cael eu hadleoli i rolau newydd, er enghraifft, gyda rhai swyddogion gorfodi parcio yn helpu i reoli ciwiau mewn safleoedd ailgylchu gwastraff sydd newydd agor.
Mae Llywodraeth Cymru wedi dweud bod 80% o’i staff wedi bod yn gweithio ar weithgarwch sy’n gysylltiedig â COVID-19 i ryw raddau. Mae ailgyfeirio pobl ac asedau fel hyn yn cynrychioli ailddyrannu sylweddol o adnoddau a ariennir yn gyhoeddus o’r gwaith bob dydd tuag at ymateb i’r pandemig.
Mae Llywodraeth y DU wedi gwario symiau sylweddol hefyd yn cefnogi pobl yng Nghymru, yn enwedig trwy ei chynlluniau ffyrlo ar gyfer staff a darparu cymorth i weithwyr hunangyflogedig.
Mae data Trysorlys EM yn dangos bod dros 316,000 o weithwyr – tua chwarter y gweithlu – yng Nghymru wedi cymryd rhan yn y cynllun ffyrlo a bod 102,000 yn rhagor wedi manteisio ar gymorth ar gyfer pobl hunangyflogedig. Dywedodd Llywodraeth Cymru wrth y Pwyllgor Cyfrifon Cyhoeddus yn ddiweddar fod tua 80% o fusnesau yng Nghymru yn gwneud rhywfaint o ddefnydd o’r cynllun ffyrlo.
Mae maint y gwariant ar ymateb i COVID-19 yn ddigynsail yn ystod y cyfnod diweddar ac mae cyflymder gwneud penderfyniadau a gweinyddu yn cyflwyno ei risgiau a’i heriau ei hun.
Mewn datganiad diweddar [agor mewn ffenestr newydd], mae Archwilydd Cyffredinol Cymru wedi pwysleisio rhai o’r egwyddorion allweddol ar gyfer rheoli’r cyllid hwn yng Nghymru a’i ddull o roi sicrwydd a chefnogi gwaith craffu a gwella.
Mae Mark Jeffs yn Rheolwr Archwilio yn y Tîm Astudiaethau Cenedlaethol. Mae wrthi’n rheoli amryw o astudiaethau gwerth am arian gan gynnwys astudiaethau ar dlodi tanwydd, Brexit a’n gwaith Darlun o Wasanaethau Cyhoeddus. Mae wedi bod gydag Archwilio Cymru a’r sefydliadau oedd yn ei ragflaenu ers 2004.