Gary Scandlan is a Professional Land Economist with 35 year’s experience in local government working in a management capacity for two Ontario Regional municipalities and, more recently, with Watson & Associates. He has worked in most areas of municipal finance including Development Charges, Reserve and Reserve Fund Policy, utility rate modeling, financial reporting, budgeting and financial planning, and Residential and Industrial land needs assessments. Gary is a Managing Partner with Watson & Associates Economists Limited and has worked on behalf of over 125 municipalities and utility commissions. Gary has made numerous presentations and authored several articles on the Development Charges Act, revenue alternatives to taxation, privatization of municipal services, municipal financial planning and full cost pricing of water and wastewater services. He has appeared before the Ontario Municipal Board and other tribunals on behalf of municipalities on many occasions.