Scott A. Miller

• Analyzes revenue requirements and performs cost of service studies and rate design for water, wastewater, electric, gas and steam utilities
• Serves as an expert witness before regulatory bodies in utility rate proceedings
• Provides assistance with bond and note financings through the capital market, State Revolving Fund, USDA Rural Development and other sources
• Provides financial reporting, strategic planning and rate management for utilities
• Provides asset management planning for utilities
• Prepares system development and capacity fee studies
• Assists with wholesale rate development and intergovernmental contract negotiations
• Provides valuation services related to utility rate base
• Advises on acquisitions, dispositions, mergers, privatization and re-municipalization of utilities
• Authors various articles related to the utility industry
• Environmental, social and governance specialists

Industry

• American Institute of Certified Public Accountants (AICPA)
• Indiana CPA Society (INCPAS)
• American Water Works Association (AWWA)
• Chair, Water Utility Council / Indiana Section AWWA
• Accelerate Indiana Municipalities (AIM)
• Indiana Water Environment Association (IWEA)
• Indiana Rural Water Association (IRWA)
• Alliance of Indiana Rural Water (AIRW)
• Former member AIRW Advisory Council

Thought leadership

• “Water Conservation and Lost Water and Their Impact on Utility Revenues,” AWWA, 2019
• “Utilities and P3s – How to Attract Capital and Manage a Strong Program,” AWWA, 2018 (co-author)
• “Succession Planning for Indiana Utilities,” AWWA, IRWA and IWEA, 2017
• “Revenue Bond Financing,” Indiana Public Finance Leadership Summit, 2017
• “Utilities and P3s – How to Attract Capital and Manage a Strong Program,” AIM, 2017 (co-author)
• “ARRA Build America Bonds – Time to Refinance? and Use of TIF’s,” ACEC, 2016
• “Utility Rate Comparisons and Current Trends in Project Financing,” AWWA, 2015
• “National Infrastructure Bank – A New Line of Credit?” AWWA, 2014
• “Encouraging Water Conservation through Effective Pricing,” AWWA and AIRW, 2012
• “Connect Four: Economic Development Strategies for Lining Up Municipalities, Water, Energy & Money,” AIM, 2011
• “Waterworks Rate Setting/Project Funding,” AWWA, 2011 (co-author)
• “System Development Charges and Capital Planning,” AIRW 2010 and IRSDA 2011
• “Ensuring Adequate Revenues to Maintain Utilities,” AIM, 2010 (co-author)
• “The Benefits of Financial Planning,” AWWA, 2009
• “Growing Pains: Utility Growth Issues,” AIRW, 2008
• “Alternative Revenue Sources: Bridging A Funding Gap,” AIM, 2008 (co-author)
• “Sales Tax and Other Taxability Issues – An Overview,” AIRW, 2007 (co-author)
• “The Right Stuff: Municipal Utilities as a Launching Pad for Growth,” AIM, 2007
• “How do you Rate? Utility Rate Studies,” AIM, 2004 (co-author)
• “Rate Review Indicators and Fee Types,” IASC, 2004

Continuing professional education

• Financial Management: Cost of Service Rate-Making (AWWA 1998)
• Intermediate Utility Cost of Service & Retail Rate Design (APPA 2010)
• Advanced Utility Cost of Service & Retail Rate Design (APPA 2010)
• Supervisory and Compliance Obligations of Municipal Advisors: MSRB Rule G-44 (MSRB 2018)
• Due Diligence: Primary Offering Disclosure Responsibilities (MSRB 2018)
• The Decision to Borrow: Roles and Responsibilities of Market Participants in Fixed Rate Primary Market Offerings (MSRB 2018)
• Revenue Recognition (Becker CPA 2018)
• U.S. Securities and Exchange Commission: Recent Trends and Actions (Becker CPA 2018)
• G400 Community Meeting (AICPA 2018)
• Introduction to Business Valuation (AICPA 2017)
• GAO Green Book – Government Internal Control Standards (Becker CPA 2017)
• Risk Management in the Public Sector (Becker CPA 2017)
• Emerging Leaders Academy Year 3 (Upstream Academy 2015)
• Emerging Leaders Academy Year 2 (Upstream Academy 2014)
• Emerging Leaders Academy Year 1 (Upstream Academy 2013)
• The Emerging Partner Training Forum (AICPA 2006)
• Leadership: Becoming an Impact Player (Center for Corporate Financial Leadership 2003)