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Definition: The budget narrative is sometimes referred to as the budget justification. The narrative serves two purposes: it explains how the costs were estimated and it justifies the need for the cost. The narrative may include tables for clarification purposes.
Context: Rydym wedi ymrwymo o hyd i roi eglurder ar gostau deddfwriaeth. Rydym wedi cymryd camau o flwyddyn i flwyddyn i wella’r asesiad ariannol o’r ddeddfwriaeth yr ydym yn ei datblygu ac i ddarparu mwy o fanylder am y costau hyn yn Naratif y Gyllideb.
