The Public Accounts Session is not just about putting Heads of Department on the stand to answer to Councillors; instead, Chief Auditor Mary Stewart sees it more as the two working towards a common goal. She said: "The session is intended to improve the way public moneys are collected and spent." Members of Legislative Council raise questions with a view to improving value for money, which is what Government and the people want.

The session allows Members to ask questions on the transactions during the year. This is achieved when Councillors look at Government’s expenditure and income and after they study material from the Chief Auditor who will have highlighted areas where SHG could improve. The session also allows for Heads of Department and other relevant organisations to explain why certain money was put into particular areas. This information allows for better transparency and accountability, as managers explain and justify their actions.

The accounts of some non-government organisations are also assessed at the Public Accounts Session.

From past experience Mary said that Public Accounts Sessions work well when those participating are able to see that everyone is working towards a common goal and that the sessions can help to assist departments and the Government to achieve their goals.

Councillors are tasked with looking at the bigger issues of government spending and they raise questions on this. "They should make recommendations for improvement," said Mary. There might be a case where a department had planned to spend a certain amount of money in a particular area but over or under spending took place. The Head of Department is then given the opportunity to explain why this occurred and Councillors can decide whether the department could improve spending in the future.

Departments’ accounts are audited by the Audit Department and it is not all about figures. "We have to be able to identify what is the root of the problem" said Mary. Audit identifies the problem and recommends how SHG or the non-government organisation could go about solving it. Mary said that departments and organisations agree with the majority of recommendations, but that it can be difficult for them to implement these recommendations, due to lack of resources in the form of employees, time and money.

Mary explained that during the Public Accounts Session policies are not discussed as there are separate forums for this. Instead Councillors look at the way in which policies are carried out, again with a view to determining whether the Island is getting value for money.