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Massachusetts Office: 508-360-1378
North Carolina Office: 910-478-6750

Our staff at Pioneer Consulting Group consists of certified public accountants (CPAs), financial and consulting professionals. Our specialists have the benefit of hands-on experience in private industry, public accounting, and elected government. Our well-rounded background allows us to offer multiple solutions to a wide range of 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.

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.
  • Developed computer utility rate and financial models
  • Developed capital improvement plans and financing plans
  • 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.
Douglas W. Gardner, President

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, Retired was president and founder of Consultants to Management, 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 is a Certified Public Accountant. He is a member of the AICPA, American Waterworks Association, New England Waterworks Association and various state associations.

Wesley T. Gardner, Jr., CPA

 Personal attention and frequent communication have been the cornerstones of our success.


Massachusetts Office:
P.O. Box 73, Harwich Port, MA 02646
Tel: 508-360-1378

North Carolina Office:
P.O. Box 998, Jacksonville, NC 28540
Tel: 910-478-6750