Directs the State Auditor to establish the Division of Accountability, Value, and Efficiency (DAVE) within the Department of State Auditor. Requires every state agency to report to DAVE no later than October 1, 2025, on (1) how the state agency uses public monies to execute its powers and duties under state law, and (2) all positions within that state agency that have remained vacant for six months or more as of the effective date of the act, including the original position vacancy dates and any postings or repostings of the positions, and an explanation for the length of any applicable vacancies.

Requires DAVE to assess the continued need for each state agency and the vacant positions within each agency, based upon the reports and other information deemed relevant by DAVE. Authorizes DAVE to utilize artificial intelligence and other appropriate tools to analyze: (1) amounts spent, including the entities receiving funds and the intended purpose of spending; (2) the effectiveness of any amount spent in achieving the intended purpose; (3) duplicative spending; and (4) any other factor demonstrating the fiscal soundness or effectiveness of the agency.

Requires DAVE to report the results of its assessment to the General Assembly, including any agencies, divisions or offices of agencies, or agency positions that should be dissolved or eliminated, no later than December 31, 2025.