SENATE BILL 484

57th legislature - STATE OF NEW MEXICO - first session, 2025

INTRODUCED BY

Jay C. Block and Nicole Tobiassen

 

 

 

 

 

AN ACT

RELATING TO EXECUTIVE ORGANIZATION; ENACTING THE GOVERNMENT ACCOUNTABILITY TO TAXPAYER ACT; CREATING THE GOVERNMENT ACCOUNTABILITY TO TAXPAYER OFFICE AS AN ADJUNCT AGENCY; PROVIDING DUTIES AND POWERS OF THE EXECUTIVE DIRECTOR AND THE OFFICE.

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

     SECTION 1. [NEW MATERIAL] SHORT TITLE.--This act may be cited as the "Government Accountability to Taxpayer Act".

     SECTION 2. [NEW MATERIAL] DEFINITIONS.--As used in the Government Accountability to Taxpayer Act:

          A. "executive director" means the executive director of government accountability to taxpayer; and

          B. "office" means the government accountability to taxpayer office.

     SECTION 3. [NEW MATERIAL] OFFICE CREATED.--The "government accountability to taxpayer office" is created in the executive branch as an adjunct agency, in accordance with the provisions of Section 9-1-6 NMSA 1978.

     SECTION 4. [NEW MATERIAL] EXECUTIVE DIRECTOR--APPOINTMENT--DUTIES AND POWERS.--

          A. The chief executive and administrative officer of the office is the "executive director of government accountability to taxpayer". The executive director shall be appointed by the governor, with the advice and consent of the senate, for a four-year term and may be reappointed by the governor, with the advice and consent of the senate. The executive director shall serve and have the duties, responsibilities and authority of that position during the period prior to final action by the senate confirming or rejecting the executive director's appointment.

          B. The executive director is responsible to the governor for the operation of the office. It is the executive director's duty to manage all operations of the office and to administer and enforce the laws with which the executive director or the office is charged.

          C. To perform these duties, the executive director has every power expressly enumerated in the laws, whether granted to the executive director or the office. In accordance with these provisions, the executive director shall:

                (1) except as otherwise provided in the Government Accountability to Taxpayer Act, exercise general supervisory and appointing authority over all office employees, subject to any applicable personnel laws and rules;

                (2) prepare an annual budget of the office;

                (3) within the limitations of available appropriations and applicable laws, employ and fix the compensation of those persons necessary to discharge the executive director's duties;

                (4) delegate power to office employees as necessary and appropriate and, in doing so, clearly delineate the limits of the delegated power; and

                (5) recommend legislation to the legislature for increasing the efficiency and accountability of government operations in New Mexico.

          D. The executive director, in the name of the office and with the governor's approval, may apply for and receive public or private funding to carry out office programs, duties and services.

     SECTION 5. [NEW MATERIAL] OFFICE DUTIES AND AUTHORITY.--

          A. The office shall:

                (1) conduct performance audits of state agencies and programs;

                (2) recommend improvements in government operations to increase efficiency and reduce waste;

                (3) monitor the implementation of the office's recommendations; and

                (4) provide an annual report, no later than November 1 of each year, to the legislature, which shall include an analysis of the state's fiscal health and administrative efficiency and shall detail the office's activities, findings and recommendations. The office shall publish the report electronically to its website.

          B. The office may:

                (1) access records, documents and data of other state agencies that are not made expressly confidential by law. If it is necessary for the office's operations to access confidential information of an agency, the office shall enter into an agreement with that agency to share and maintain confidential information in accordance with federal and state confidentiality laws;

                (2) employ staff, consultants or experts as necessary to fulfill its duties; and

                (3) administer oaths or affirmations; examine witnesses under oath or affirmation; and subpoena witnesses, compel their attendance before the office and require them to produce before the office any books, records, documents or other evidence relevant or material to an audit.

     SECTION 6. TEMPORARY PROVISION--APPOINTMENT OF EXECUTIVE DIRECTOR.--No later than October 1, 2025, the governor shall appoint an executive director-designate of government accountability to taxpayer.

     SECTION 7. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2025.

- 5 -