The development of a comprehensive utility system cost of service and rate study for water, sewer and electric utilities; including pole attachment license agreement fees; power cost adjustment modeling and other necessary cost adjustment factors; and additional non-standard cost of service evaluations for rates, charges, and billings as needed. The intent of the study is to independently assess and evaluate Dothan Utilities’ existing water, sewer and electric rates to include pole attachment license agreement fees, power cost adjustment, and other non- standard cost of service evaluations needed and provide recommendations to plan for the City of Dothan’s future. The broad objective of the study is to ensure the City of Dothan (HEREIN called “the city”) can adequately fund the water, sewer and electric utility operations and services, current and future capital costs, and bonded debt to provide the best municipal services while minimizing customer rates.