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 act defines key terms, including "executive director" and "office," and outlines the creation of the office, which will be led by an executive director appointed by the governor with the advice and consent of the senate. The executive director is responsible for managing the office's operations, preparing its budget, and recommending legislation to enhance government efficiency and accountability. The act also allows the executive director to apply for public or private funding to support the office's programs.

The office is tasked with conducting performance audits of state agencies, recommending improvements to increase efficiency and reduce waste, 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. The office has the authority to access records from other state agencies, employ necessary staff, and administer oaths or affirmations. The governor is mandated to appoint an executive director-designate by October 1, 2025, with the act's provisions taking effect on July 1, 2025.