The New Garden Township Sewer Authority authorized Keystone Alliance Consulting to perform a Tapping Fee Calculation for their system to comply with the requirements of Pennsylvania Act 57 of 2003. Separate calculations were done for each of the three service areas as well as a unified calculation for the entire Township.

To this end Keystone performed the following tasks:

• Compiled listings of the systems current assets separated by service area and by functional category (Capacity or Collection.)
• Calculated original and trended original cost of the system’s current assets.
• Investigated and reviewed the Authority’s expenditures on capital projects.
• Reviewed the bond documentation and debt service schedules for all of Authority’s past and present borrowing and bond issues.
• Compiled and documented accounts of interest paid, financing costs, and principal outstanding for all of Authority’s past and present borrowing and bond issues.

The calculations were done using both the Original Cost Method and the Trended Original Cost Method.