Puerto Rico Electric Power Authority

Puerto Rico needed electricity restored after Hurricane Maria with extraordinary speed. Urgency did not remove the need to verify supplier capacity, define work, test rates, retain field evidence and separate federal reimbursement from local payment. The Whitefish Energy contract became controversial almost immediately, but controversy is not the controlling finding. The strongest public audit later concluded that PREPA's noncompetitive procurement complied with federal requirements after amendment while warning that higher contract rates might not satisfy federal cost-reasonableness principles. That distinction is the centre of this accountability test.