Nelsnick Enterprises performed a Cost of Services Analysis in 2008/09 and a five-year update to the study in 2015, for the City of Winder, Georgia. The City of Winder has a water system that serves approximately 14,500 customers residing inside and outside the city limits. The City also provides wastewater service for approximately 6,200 customers within the city limits. The project included the development of a financial model to project rate increase requirements for a 20 year period. Operating and non-operating costs were analyzed, billing volumes determined and projected, and a capital program provided to determined rate increase and new debt requirements. Customer classes were analyzed for appropriateness of the rate structure, including inside city vs. outside city costs. Alternative rate structures were developed for Council consideration during the initial study. The update included new billing volumes, budgets and capital program.