We do not make these decisions lightly and it reflects the very difficult financial position we are in, as a result of inflation and austerity, and the challenges affecting health boards.
Nid ydym yn gwneud y penderfyniadau hyn yn ysgafn ac mae’n adlewyrchu’r sefyllfa ariannol anodd iawn rydym ynddi, o ganlyniad i chwyddiant a chyni, a’r heriau sy’n effeithio ar fyrddau iechyd.