Duane Mercer has been a partner at London Witte Group since 1987. He specializes in Utility  and Regulatory Services. He is the Member in charge of all utility audits for the Firm and provides financial advisory services to REMCs, not-for-profit, private and municipally owned utilities and local government. His responsibilities include special services work in the review and verification of the Fuel Adjustment Clause and Gas Cost Adjustment Applications in accordance with Indiana Statute, as well as, supervision and preparation of all phases of audits for utilities and other business sectors. He has participated in cost of service and rate of return reviews, merger and acquistions, revenue requirement analyses, financial forecasting and has provided expert testimony and exhibits in rate proceedings dealing with revenue requirements, income and expense adjustments, RUS Buy-Outs, financing options, rate bases, operating income, income tax, plant acquisition adjustment, cost allocations for cost of service studies, cost of capital, weather normalization, interest synchronization and area rates/design.

Duane holds a Bachelor of Science degree in Accounting from Indiana University. He has over 27 years of experience in public utility regulation, municipal finance, and public accounting.