Pan gomisiynwyd y gwaith hwn ym mis Hydref y llynedd ni allai neb fod wedi rhagweld y straen digynsail y byddai pandemig y coronafeirws yn ei gael ar gyllidebau'r sector cyhoeddus.
When this work was commissioned in October last year nobody could have known about the unprecedented strain the coronavirus pandemic would have on public sector budgets.