The "Government Accountability to Taxpayer Act" establishes a new office within the executive branch of New Mexico, known as the "government accountability to taxpayer office." This office is created to enhance government efficiency and accountability by conducting performance audits of state agencies, recommending improvements, and monitoring the implementation of its recommendations. The act outlines the responsibilities and powers of the executive director, who will be appointed by the governor with the advice and consent of the senate for a four-year term. The executive director will manage the office's operations, prepare an annual budget, and have the authority to employ staff and recommend legislation to improve government operations.

Additionally, the office is tasked with providing an annual report to the legislature detailing the state's fiscal health and administrative efficiency, along with the office's activities and recommendations. The office will have the authority to access records from other state agencies, employ necessary staff or consultants, and administer oaths or affirmations. The act mandates that the governor appoint an executive director-designate by October 1, 2025, with the provisions of the act taking effect on July 1, 2025.