Finance Ministry officials say the zero-based budgeting approach could "theoretically" minimise the need for supplementary budget requests - barring unforeseen events such as another terror attack on the United States.

Five Government departments went through the process in preparing the country's Budget for the coming year - Education, Tourism, the Tax Commissioner's Office, Youth and Sport and the Regiment.

And zero based budgeting will be applied throughout all Government departments in the preparation of next year's Budget.

The process essentially requires that the Budget estimators start from a blank piece of paper - instead of the previous year's Budget - and forces a focus on what is actually needed for the coming year.

The approach makes it easier to avoid unnecessary spending and achieves a more efficient use of funds.

And it increases accountability with performance targets built into the process.

"One exciting by-product of the zero based budgeting initiative is the introduction of departmental output measures in the 2002-03 Estimates Book," said Mr. Cox.

"For the first time ever, the performance and output measures are clearly stated against each department's funding allocation.

"In the interest of greater transparency, the outcomes for departments will be compiled and reported upon each year in the annual Budget."

In short the process should do away with fluff while establishing greater accountability.

"Overall it's a better approach," conceded Opposition Leader Dr. Grant Gibbons. "Particularly in the area of tourism where clearly Mr. Allen should have been held accountable a number of years ago."

The Tourism Department's budget decreased by 5.3 percent as a direct result of zero based budgeting, according to the Finance Minister.

That Ministry's expenditure is expected to be just over $35.5 million, as compared to the $37.5 million estimated expenditure for last year.

In Education, the process freed up $1.7 million which was redirected to the department's school improvement programme, the `Teachers as Scholars' programme and its project to introduce teacher licensing.