Commonwealth of Massachusetts | Public Employee Retirement Administration Commission
Five Middlesex Avenue, Suite 304, Somerville, MA 02145
Ph 617 666 4446 | Fax 617 628 4002 | TTY 617 591 8917 | www.mass.gov/perac
Domenic J. F. Russo, Chairman
Auditor Suzanne M. Bump | Paul V. Doane | James M. Machado | Donald R. Marquis | Robert B. McCarthy | Gregory R. Mennis

Joseph E. Connarton, Executive Director

April 20, 2011

William R. MacDonald, Chairman
Waltham Retirement Board
610 Main Street
City Hall
Waltham, MA 02452

REFERENCE: Report of the Examination of the Waltham Retirement Board for the three-year period from January 1, 2007 through December 31, 2009

Dear Mr. MacDonald

The Public Employee Retirement Administration Commission has completed a follow-up review of the finding and recommendation contained in its audit report of the Waltham Retirement Board for the most recent period referenced above. We conduct these visits as a regular part of the oversight process. They are designed to ensure the timely implementation of corrective action for the recommendation cited in that report. The results are as follows:

1. The Audit Report cited a finding that the Waltham Retirement Board funded investments during 2007 in Precision Capital Advisors, LLC for investment in the Special Opportunities Fund III, LLC. and RCP Advisors, LLC for investment in the RCP Fund IV, LP. prior to receiving notice from PERAC’s Investment Director that all required documents were submitted.

Follow-up Result:  The required documents have been submitted to PERAC. The Waltham Retirement System assets are currently in the State’s PRIT system with the exception of investments that PRIT would not accept.  The Board has not made any investments without submitting required documents since 2007.  This finding is resolved.

The Commission wishes to acknowledge the effort demonstrated by the staff of the Waltham Retirement Board to correct the deficiencies cited in the most recent examination of the system.

Thank you for your continued cooperation in this important matter.

Sincerely,

Joseph E. Connarton
Executive Director

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