The "Government Accountability to Taxpayer Act" establishes the Government Accountability to Taxpayer Office as an adjunct agency within the executive branch of New Mexico. The office is tasked with conducting performance audits of state agencies, recommending improvements to enhance efficiency, and monitoring the implementation of its recommendations. It is required to provide an annual report to the legislature detailing the state's fiscal health and administrative efficiency, which will be published electronically. The office will have the authority to access records from other state agencies, employ necessary staff, and administer oaths or affirmations.

The executive director of the office will be appointed by the governor with the advice and consent of the senate for a four-year term, with responsibilities including managing the office's operations, preparing its budget, and recommending legislation to improve government efficiency. The act also includes a provision for the governor to appoint an executive director-designate by October 1, 2025, with the provisions of the act set to take effect on July 1, 2025.