About Us

Our staff consists of Certified Public Accountants (CPA), financial and consulting professionals. Our professionals have the benefit of having hand-on experience in private industry, public accounting and elected government. Our well-rounded background allows us to offer multiple solutions to today’s financial and computing concerns. Understanding each client’s specific needs is essential to the successful completion of each engagement. We serve our clients by identifying the problem, developing multiple solutions, assessing the cost vs. benefit aspect and implementing an effective solution to ensure the client’s expectations are met or exceeded.

Our Experience

Douglas W. Gardner

Douglas W. Gardner is President of Pioneer Consulting Group, Inc., a firm that specializes in assisting municipalities and utilities with financial management, rate design, information systems and software. Mr. Gardner has more than 20 years of varied experience with municipal government, utility management and public service. He is a frequent speaker at municipal association meetings. Mr. Gardner has assisted more than 200 municipalities and utilities nationwide.

Specific projects Douglas Gardner has completed:

• Designed and completed Utility Rate Studies and Cost of Service Studies in which equitable rate structures were designed and implemented.
• Completed indirect cost studies to determine the level of support provided to the Enterprise Fund by supporting departments.
• Created, designed and implemented Enterprise Fund Accounting Systems.
• Completed, designed and implemented GASB 34 Depreciation Studies. 
• Created, designed and implemented Fixed Asset Accounting Systems.
• Completed Technology Studies in which the objectives of the community were developed, the current level of technology was evaluated, recommendations made to determine which hardware and software could be used in the new PC configuration, creation of RFP documents, evaluation of vendors, oversight of hardware and software installation and designed software training programs for municipal employees.
• Implemented Utility Billing Systems ranging from 500 to 40,000 customers.
• Designed and implemented PC based budgeting and expenditure control systems.
• Designed and installed Local and Wide Area networks.
• Appeared as Providence’s Fox Channel 64 Year 2000 Consultant.

Mr. Gardner is a graduate of Nichols College with a Bachelor of Science Degree in Finance and a second degree in Accounting.

Wesley T. Gardner, Jr.

Wesley T. Gardner, Jr., CPA, MBA, is Vice President and a Director with Pioneer Consulting Group, Inc.. Mr. Gardner has more than 40 years of varied experience in industry government and consulting, frequent speaker at utility association meetings and has published a number of articles in utility association publications.

Mr. Gardner has a Masters Degree in Finance and a Bachelors Degree in Accounting from Northeastern University. He has been an instructor at utility seminars and at UMASS Dartmouth. He is a Certified Public Accountant. He is a member of the AICPA, American Waterworks Association, New England Waterworks Association and various state associations. Mr. Gardner is a member of the Massachusetts Department of Environmental Protection Agency (DEP) Ad Hoc Task Force. He is assigned to the Capacity/Development group, which encompasses the technical, managerial, and financial capacity of water systems to achieve and maintain compliance with applicable drinking water standards.

Specific projects Mr. Gardner has completed:

• Designed Cost of Service studies for municipal water and sewer in Massachusetts, Rhode Island, Connecticut and New Hampshire.
• Designed enterprise fund accounting systems for water and sewer operations.
  Projected financing alternatives for new plant facilities, methods of financing and the effect on rate structures up to 20 years in the future.
• Designed Cost of Service studies for regulated municipal water and sewer utilities and appeared as an expert witness before the Utility Commissions in Massachusetts, Rhode Island, Connecticut, Maine and New Hampshire.
• Designed municipal water and sewer financial operating manuals.
• Prepared water and sewer job descriptions and salary studies.
• Prepared water and sewer System Development Charges and the Rules and Regulations Manual for municipalities.

Roger A. Hammond

Roger A. Hammond is a Senior Consultant with Pioneer Consulting Group, Inc. Roger has more than 12 years of varied experience as a public official. Roger has served as the Director of Public Works and as Town Administrator in Massachusetts.  Roger possesses numerous professional certificates and is a Massachusetts Certified Public Purchasing Official (MCPPO). Roger is a retired United State Marine and proudly served in Operation Desert Storm.

Specific projects Roger Hammond has completed:

• Administered a $14 million dollar operating budget including: highway, water, sewer, parks, trees, building, fleet management, recreation, maintenance, engineering, construction, solid waste and environmental totaling 114 employees.
• Administered $4 million dollar annual public works capital budget
• Implemented the largest pay as you throw solid waste program in Massachusetts
• Obtained and managed grants for Massachusetts municipalities
• Oversaw the design and construction of a municipal crematory
• Implemented town wide Geographic Information System (GIS)
• Negotiated collective bargaining contracts
• Completed annual operating and capital budgets for municipal government
• Managed the day to day operations of medium sized Massachusetts Town.
• Oversaw the maintenance, repairs, snowplowing and sanding of more than 400 miles of road.
• Estimator and project manager for numerous utility construction projects

Mr. Hammond possesses a MPA from Framingham State College and a Bachelors of Science Degree from the Wentworth Institute of Technology.

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