I have 40 years of experience, and specialize in the field of sewer and water utility rates with specific knowledge in the areas of cost of service studies, rate policies and practices and inter-municipal agreements. I have testified 20 times on topics such as cost allocations for sewer or water facilities, EPA wastewater facilities planning requirements and utility rates, rules and practices. I was the lead negotiator and expert witness for the largest intercommunity cooperation agreement in Wisconsin which included one of the most comprehensive tax based revenue sharing agreements in the country.