Case Study: You are the director of a state public procurement agency. Bids are invited for procuring life-saving medical equipment for rural PHCs. The lowest bidder (L1) has a history of supply delays and dubious quality, whereas the second lowest bidder (L2) offers certified, superior equipment but at a 10% higher price. Financial rules mandate awarding the tender to L1 unless severe irregularities are proven. (a) Analyze the conflict between rigid adherence to tender rules and the moral imperative of patient care. (b) How would you navigate this procurement dilemma?