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© 2024-2026 Baker Tilly US, LLP / Baker Tilly Advisory Group, LP

Baker Tilly US, LLP and Baker Tilly Advisory Group, LP and its subsidiary entities provide professional services through an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable laws, regulations and professional standards. Baker Tilly US, LLP is a licensed independent CPA firm that provides attest services to clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and business advisory services to their clients. Baker Tilly Advisory Group, LP and its subsidiary entities are not licensed CPA firms.

Baker Tilly Advisory Group, LP and Baker Tilly US, LLP are independent members of Baker Tilly International. Baker Tilly International Limited is an English company. Baker Tilly International provides no professional services to clients. Each member firm is a separate and independent legal entity and each describes itself as such. Baker Tilly Advisory Group, LP and Baker Tilly US, LLP are not Baker Tilly International’s agent and do not have the authority to bind Baker Tilly International or act on Baker Tilly International’s behalf. None of Baker Tilly International, Baker Tilly Advisory Group, LP, Baker Tilly US, LLP, nor any of the other member firms of Baker Tilly International has any liability for each other’s acts or omissions. The name Baker Tilly and its associated logo is used under license from Baker Tilly International Limited.

Scott A. Miller

Scott A. Miller

CPA

Principal

+1 (317) 465 1506

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Location

Indianapolis, IN

Education

Bachelor of Science in accounting
Indiana University, Kelley School of Business – Bloomington

Expertise

  • ESG & Sustainability
  • Municipal Advisory
  • Municipal Advisory Services for Utilities

Scott has more than 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 representative

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

Baker Tilly Municipal Advisors, LLC is a registered municipal advisor and controlled subsidiary of Baker Tilly Advisory Group, LP. Reference to registration does not imply any particular level of skill. Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, operate under an alternative practice structure and are members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm and provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services to their clients and are not licensed CPA firms. ©2025 Baker Tilly Municipal Advisors, LLC

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