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

February 9, 2011

Mr. Michael Bertino, Chairman
Winthrop Retirement Board
Town Hall
1 Metcalf Square
Winthrop, MA 02152

REFERENCE: Report of the Examination of the Winthrop Retirement Board for the two-year period from January 1, 2007 through December 31, 2008

Dear Mr. Bertino:

The Public Employee Retirement Administration Commission has completed a follow-up review of the findings and recommendations contained in its audit report of the Winthrop 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 recommendations cited in that report. The results are as follows:

1. The Audit Report cited a finding that the attendance rate for one Board member was below the seventy-five percent minimum considered reasonable.
Follow-up Result

The auditor reviewed monthly meeting minutes since the last audit field work was completed, January through December 2010.  The Board member cited in the finding had an acceptable attendance rate for the period reviewed, as did all members.  This finding is considered resolved.

2. The Audit Report cited a finding that the Board did not hold the required monthly meeting in May and December of 2009.
Follow-up Result

The auditor reviewed monthly meeting minutes since the last audit field work was completed, January through December 2010.  The Board held monthly meetings during the twelve months reviewed.  This finding is considered resolved.
The Commission wishes to acknowledge the significant effort demonstrated by the Winthrop 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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