Restoring Accountability in the Indian Health Service Act of 2023 This bill establishes a series of programs and requirements relating to recruitment and retention in the Indian Health Service (IHS), including provisions regarding pay, credentialing, and housing needs of workforce personnel. Among other provisions, the bill requires the establishment of a pay system for health care professionals employed by IHS that is based on the pay system for health care professionals employed by the Veterans Health Administration, authorizes a program to provide tenant-based rental assistance to certain IHS employees, requires IHS to establish a centralized medical credentialing system, and expands eligibility for the IHS Loan Repayment Program. Additionally, the bill outlines additional hiring requirements for IHS, requires employees and health care providers who enter into a contract with IHS to annually complete mandatory training on tribal culture and history, establishes a demonstration program to provide IHS units with additional staffing resources, requires the Department of Health and Human Services to establish best practices for governing boards and area offices, establishes a compliance assistance program for underperforming hospitals or outpatient facilities, establishes the Office of Patient Advocacy, and requires IHS to establish regulations for standards to measure the timeliness of the provision of health care services in IHS facilities. The bill also outlines certain employee protections, including whistle-blower protections. The bill establishes various reporting requirements. For example, the bill requires the Government Accountability Office to report on the housing and staffing needs of IHS.