[Protest of TVA Contract Award]

A firm protested the award of a contract by the Tennessee Valley Authority (TVA). The protester contended that it was the lowest responsive bidder. GAO held that it cannot consider a protest concerning procurement by TVA, because GAO is precluded by the TVA Act from disallowing credit for expenditures which the TVA Board has determined necessary to carry out the purposes of the Act. Accordingly, the protest was dismissed.