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, along with the office's activities and findings. The office will have the authority to access records from other state agencies, employ necessary staff, and administer oaths or compel testimony relevant to its audits.

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