The use of the first 100 Days of a new Government has become a fixture in political calendars.It began with Franklin Delano Roosevelt when he became President of the United States in January, 1933 during the depths of the Great Depression. Within 100 days, he had laid the foundation for the New Deal, having driven through a massive legislative and policy reform agenda.Since then, leaders have used the concept with varying degrees of success. John F Kennedy brought about a limited range of reforms relatively quickly. Ronald Reagan was able to bring about a change in direction in government in the early part of his presidency.Realistically, a leader can only bring about rapid change in that time span when a country is in crisis and when the changes are achievable.And there’s something to be said for taking reform and policy changes in a measured way, especially when the issues are complex. The late David Allen promised a turnaround in tourism in 100 days when he became Tourism Minister in 1998. When he failed to accomplish that, the promise became a political albatross for him.Premier Paula Cox has now provided a report card on her Government’s accomplishments in the last 100 days.In truth, it makes for somewhat thin reading. In part, that’s because she launched into a legislative session almost immediately after becoming Premier, and as a result, much of the programme was, by default, her predecessor’s.And since then, a great deal of time and effort has been consumed in the restructuring of Government Ministries. Ms Cox has admitted that this has been challenging, although she maintained it is worthwhile. If Government services are delivered more efficiently and policies are implemented more effectively, then she will be right.Ms Cox’s own speech concentrated on how impressed she was with the willingness of different stakeholders to work together for the common good.“Our differences are dwarfed by our common purpose, she said. “All of us have a role to play and the Government will work tirelessly with all who have the best interests of Bermuda and her people at heart. The country’s long-term prosperity requires the participation of all in the economy.”Indeed. And the Premier singled out the Bermuda Industrial Union for its concessions especially.What might have been expected from this speech was some kind of scene setting for the Budget, which will now be announced a week later than originally scheduled on February 18.The Premier has promised to identify $150 million in spending reductions and has promised to do this without redundancies, a tall order given how much of the Budget is consumed by personnel costs.What is certain is that this will have to cause pain, but Ms Cox did not touch on this, except to say: “All of us will feel some measure of pain. It is not easy, but it is necessary.”That may be so, but if that’s the case, the Government would do well to start preparing the Island for the pain now, and should not leave it until two weeks from today.However, it is true that Ms Cox and her Cabinet Ministers have shown a much greater willingness to listen and to debate than her predecessor did. That’s positive, but words have to be followed by action.