This bill, titled the "Puerto Rico Energy Oversight and Accountability Act" , requires the Comptroller General of the United States to undertake a comprehensive study of the operations of LUMA Energy and Genera PR in Puerto Rico. The study will analyze how their operational and managerial decisions have affected project execution, contracting, and coordination with federal and local authorities regarding federal recovery efforts and grid improvement projects. Furthermore, the study will investigate local government policies influencing federal disaster relief and grid resilience, alongside challenges to efficient federal funding, oversight, and project implementation within Puerto Rico's energy sector. The Comptroller General must submit the initial report within one year of enactment, with a follow-up report one year later. Each submission must include actionable recommendations to improve federal recovery and grid resilience, focusing on strengthening oversight, enhancing inter-agency coordination, ensuring transparent fund use, and establishing clearer accountability for grid modernization.