K&M performed technical due diligence of the 100 MW Piñon Pine Integrated Gasification Combined Cycle (IGCC) project at Tracy Station in Reno, Nevada. This plant was the third IGCC facility built under the U.S. DOE-sponsored Clean Coal Technology program. K&M’s technical due diligence analyzed the gasifier to verify whether it was designed, built and operated according to generally accepted engineering principles. K&M also verified the nature and extent of engineering rework. Evaluation of the gasification island included all the significant start-up issues. K&M completed a comprehensive review and analysis of the contract terms, the project schedule, and all the technical issues identified by the parties for which position papers were presented start-up failures prompting review of the design and equipment before sustained operation could be achieved.