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Thomas E. Unke, CPA
Partner
608 240 2394
Thomas.Unke@bakertilly.com
Tom Unke, Partner in the Public Sector Practice Group, has been with
Baker Tilly Virchow Krause, LLP since 1991. He specializes in serving the
financial and operational needs of the utility industry. Specific focus areas
include power supply planning and negotiations, cost of service studies,
unbundling and pricing of electric services, and strategic plan consulting
including financial modeling and facilitating focus group discussions,
shared municipal service negotiations, cash flow studies, property records,
accounting system design, and feasibility studies.
Specific Experience
Involved with emerging market issues relative to contract or litigation
support.
Involved with the electric energy markets including MISO, NYISO, and
others.
Develops cost sharing methodologies for cities, townships, and villages
in order to price joint services including wastewater treatment and water
distribution services.
Develops cost -of -service models and rate design concepts used to
attract and retain large industrial customers and send proper price
signals necessary to enhance the customer's effectiveness and
efficiency.
Prepares econometric forecasts of sales, revenues, expenses, and other
operational components necessary to predict the timing of rate
adjustments, project financing, and cash flow.
Completes financial evaluations to determine effect upon utility and city
earnings, cash flow, and levy needed when assessing options to
construct, retire, replace, or abandon utility infrastructure.
Develops activity based models used to price utility services including
marginal, embedded, incremental, and fully loaded recovery of costs
pricing strategies.
Facilitates focus group discussions regarding strategic and operational
initiatives including new business ventures and process change or
development.
an independent member of
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Thomas E. Unke, page 2
Specific Experience (cont.)
Provides expert testimony before state regulatory agencies on electric,
water, and wastewater utility revenue requirements; cost of service; and
rate design issues.
Industry Involvement
American Institute of Certified Public Accountants
Wisconsin Institute of Certified Public Accountants
American Public Power Association (APPA)
Various state utility organizations.
Frequent speaker both regionally and nationally on pricing of utility
services, financial planning for utilities, creative and innovative financial
reporting tools, rate unbundling, budgeting, and various accounting
topics.
Authors various articles on topics related to the utility industry.
Education
University of Wisconsin - Eau Claire
Bachelor of Business Administration in Accounting and Business Finance
Relevant Continuing Education
GASB No. 34 Training Session
Baker Tilly Electric Cost of Service and Rate Design Session
Baker Tilly Management Workshop
APPAAdvanced Utility Accounting Seminars
an independent member of
BAKER TILLY
INTERNATIONAL