Synthetic Fuels: Analysis of DOE's Estimate of the Sale Value of the Great Plains Project

In response to a congressional request, GAO reviewed the Department of Energy's (DOE) proposed sale of the Great Plains Coal Gasification Project to: (1) evaluate the DOE $600-million sale value estimate for the project; (2) compare the sale value with the initial estimated market value; (3) determine whether DOE implemented GAO recommendations in an earlier report on the project; (4) ascertain how DOE would use the project's cash reserve fund; and (5) determine the Rural Electrification Administration's (REA) role in approving the sale.