Scott A. Miller

Scott A. Miller



+1 (317) 465 1506

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Scott Miller is a partner with Baker Tilly’s public sector municipal advisory practice. He has nearly 30 years of experience in the municipal advisor and utility rate industries. He has extensive experience with financial studies for municipally owned water, electric, gas, steam and sewage utilities, not-for-profit and investor-owned water and sewer corporations, regional water and sewer districts and conservancy districts. These studies often involve determining utility revenue and rate requirements, cost-of-service studies, rate design and the financial planning associated with the acquisition of capital.

Registered Municipal Advisor with the Securities and Exchange Commission.

  • 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
  • American Institute of Certified Public Accountants (AICPA)
  • Indiana CPA Society (INCPAS)
  • American Water Works Association (AWWA)
  • Past 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)
  • Past member AIRW Advisory Council
  • “Why ESG and Why Now”, Baker Tilly Webinar, co-author, 2023
  • “ESG: What you Need to Know Now and How to Think Beyond Tomorrow,” Baker Tilly Symposium, co-author, 2022
  • “Environmental, Social, and Governance (ESG), New Tax Incentives and What Your Municipality Needs to Know, AIM, co-author, 2022
  • “Preparing for Infrastructure Funding,” NARUC Staff Subcommittee on Accounting and Finance, 2022
  • “Environmental, Social and Governance (ESG),” Baker Tilly Utility University, 2022
  • “ESG – What’s Coming and How to be Ready,” Illinois GFOA, co-author, 2022
  • “Funding Infrastructure,” International Making Cities Livable, panelist, 2021
  • “Growing with the Auto Industry,” AWWA, co-author, 2020
  • “Public Works and Utilities,” AIM, co-author, 2020
  • “Maximize Your Financial Advisor Relationship,” Baker Tilly Utility University, co-author, 2019
  • “Leveraging Your Municipal Utility for Community Benefit,” AWWA, IWEA and AIM, co-author, 2019
  • “Municipal Storm Water Funding -an Overview,” State of Indiana Storm Water Management Task Force, 2019
  • “Legislative Updates: What Utilities Need to Know,” IRWA, co-author, 2019
  • “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, co-author, 2018
  • “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, co-author, 2017
  • “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, co-author, 2011
  • “System Development Charges and Capital Planning,” AIRW 2010 and IRSDA 2011
  • “Ensuring Adequate Revenues to Maintain Utilities,” AIM, co-author, 2010
  • “The Benefits of Financial Planning,” AWWA, 2009
  • “Growing Pains: Utility Growth Issues,” AIRW, 2008
  • “Alternative Revenue Sources: Bridging A Funding Gap,” AIM, co-author, 2008
  • “Sales Tax and Other Taxability Issues – An Overview,” AIRW, co-author, 2007
  • “The Right Stuff: Municipal Utilities as a Launching Pad for Growth,” AIM, 2007
  • “How do you Rate? Utility Rate Studies,” AIM, co-author, 2004
  • “Rate Review Indicators and Fee Types,” IASC, 2004
  • FSA Credential holder
  • Certified Public Accountant (CPA) State of Indiana
  • Financial Management: Cost of Service Rate-Making, AWWA 1998
  • Intermediate Utility Cost of Service and Retail Rate Design, APPA 2010
  • Advanced Utility Cost of Service and 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


Indianapolis, IN


Bachelor of Science in accounting

Indiana University, Kelley School of Business – Bloomington