The abrupt municipal amalgamation exercise reduced the number of municipalities from 815 in 1995 to 447 in 2001, which also significantly reduced the number of councillors. It should be noted that cost-savings on this alone would be fairly negligible with respect to the overall municipal budget compared to other budget items such as transportation, protection, and the provision of social services. The Harris Government sought to encourage entrepreneurial opportunities for municipalities for alternative service delivery via the Building the Ontario Public Service for the Future. 
- Anticipated cost savings were to be achieved in the following manner:
- Reduced municipal workforce through de-duplication in amalgamated municipalities
- Larger service areas for more efficient use of now pooled resources
- Downloading of select services via the Local Service Realignment exercise.
These costs, however, were not fully realized, or were masked by other factors such as property tax reform and the LSR. Other additional costs included:
- Salary equalization for employees tied to the higher pay via upward salary harmonization in the merged municipality.
- Severance and buyout packages for redundant employees.
- Higher use of consultants in the transition process.
- Increased service responsibility for municipalities via the LSR.
- Signage and stationery changes.
There is still dispute over whether or not significant cost savings were achieved as a result of the drastic restructuring, or if savings were offset by new costs such as those associated with transitioning to a new merged municipality, the increased burden of additional service delivery (lightened somewhat by the subsequent provincial government), and the effects of property tax reform. Where the authors seem to be in agreement is in the less tangible costs, such as more fragmentation of community identity in the larger municipalities, and decreased civic engagement.
Sources and Notes:
 Slack, E. and Richard Bird (2013). Does Municipal Amalgamation Strengthen the Financial Viability of Local Government? A Canadian Example
 The term is referenced in the governmentality literature of the mid-1990s. See Bourdieu, P. (1999). The abdication of the state In P. Bourdieu (Ed.), The weight of the world: Social suffering in contemporary society: 181-8. Stanford, CA: Stanford University Press; Peck, Jamie and Adam Tickell (2002). Neoliberalizing Space. Antipode 34 (3): 380-404. In a vast majority of applications of responsibilization, this is brought about through a process of market-based rationalization and a belief in disempowering liberal welfare state models of governance.
 Burak, R. (1997). Building Ontario Public Service for the Future: A Framework for Action. Ontario. Management Board of Cabinet. Secretariat. Toronto.