0000932471-13-008828.txt : 20131223 0000932471-13-008828.hdr.sgml : 20131223 20131223112222 ACCESSION NUMBER: 0000932471-13-008828 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20131031 FILED AS OF DATE: 20131223 DATE AS OF CHANGE: 20131223 EFFECTIVENESS DATE: 20131223 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VANGUARD WINDSOR FUNDS CENTRAL INDEX KEY: 0000107606 IRS NUMBER: 510082711 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-00834 FILM NUMBER: 131293665 BUSINESS ADDRESS: STREET 1: PO BOX 2600 STREET 2: V26 CITY: VALLEY FORGE STATE: PA ZIP: 19482 BUSINESS PHONE: 6106691000 MAIL ADDRESS: STREET 1: PO BOX 2600 STREET 2: V26 CITY: VALLEY FORGE STATE: PA ZIP: 19482 FORMER COMPANY: FORMER CONFORMED NAME: VANGUARD WINDSOR FUNDS/ DATE OF NAME CHANGE: 20011121 FORMER COMPANY: FORMER CONFORMED NAME: VANGUARD/WINDSOR FUNDS INC DATE OF NAME CHANGE: 19931203 FORMER COMPANY: FORMER CONFORMED NAME: WINDSOR FUNDS INC DATE OF NAME CHANGE: 19920703 0000107606 S000004417 Vanguard Windsor Fund C000012178 Investor Shares VWNDX C000012179 Admiral Shares VWNEX 0000107606 S000004418 Vanguard Windsor II Fund C000012180 Investor Shares VWNFX C000012181 Admiral Shares VWNAX NSAR-B 1 answer103113.fil ANSWER FILE PAGE 1 000 B000000 10/31/2013 000 C000000 0000107606 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 000 H000000 N 000 I000000 6.1 000 J000000 A 001 A000000 VANGUARD WINDSOR FUNDS 001 B000000 811-834 001 C000000 6106691000 002 A000000 100 VANGUARD BOULEVARD 002 B000000 MALVERN 002 C000000 PA 002 D010000 19355 003 000000 N 004 000000 N 005 000000 N 006 000000 N 007 A000000 Y 007 B000000 2 007 C010100 1 007 C020100 VANGUARD WINDSOR FUND 007 C030100 N 007 C010200 2 007 C020200 VANGUARD WINDSOR II FUND 007 C030200 N 008 A000101 WELLINGTON MANAGEMENT COMPANY, LLP 008 B000101 A 008 C000101 801-15908 008 D010101 BOSTON 008 D020101 MA 008 D030101 02109 008 A000102 PZENA INVESTMENT MANAGEMENT, LLC 008 B000102 A 008 C000102 801-50838 008 D010102 NEW YORK 008 D020102 NY 008 D030102 10036 008 A000103 DELETE 008 A000201 BARROW, HANLEY, MEWHINNEY & STRAUSS, INC. 008 B000201 A 008 C000201 801-31237 008 D010201 DALLAS 008 D020201 TX 008 D030201 75201 008 A000202 ARMSTRONG SHAW ASSOCIATES INC. 008 B000202 A 008 C000202 801-20597 008 D010202 NEW CANAAN PAGE 2 008 D020202 CT 008 D030202 06840 008 A000203 LAZARD ASSET MANAGEMENT LLC 008 B000203 A 008 C000203 801-61701 008 D010203 NEW YORK 008 D020203 NY 008 D030203 10112 008 A000204 THE VANGUARD GROUP, INC. 008 B000204 A 008 C000204 801-11953 008 D010204 MALVERN 008 D020204 PA 008 D030204 19355 008 A000205 HOTCHKIS AND WILEY CAPITAL MANAGEMENT, LLC 008 B000205 A 008 C000205 801-60512 008 D010205 LOS ANGELES 008 D020205 CA 008 D030205 90017 008 A000206 SANDERS CAPITAL, LLC 008 B000206 A 008 C000206 801-70661 008 D010206 NEW YORK 008 D020206 NY 008 D030206 10022 010 A00AA01 THE VANGUARD GROUP, INC. 010 B00AA01 801-11953 010 C01AA01 MALVERN 010 C02AA01 PA 010 C03AA01 19355 011 A00AA01 VANGUARD MARKETING CORP. 011 B00AA01 8-21570 011 C01AA01 MALVERN 011 C02AA01 PA 011 C03AA01 19355 012 A00AA01 THE VANGUARD GROUP, INC. 012 B00AA01 84-772 012 C01AA01 MALVERN 012 C02AA01 PA 012 C03AA01 19355 013 A00AA01 PRICEWATERHOUSECOOPERS LLP 013 B01AA01 PHILADELPHIA 013 B02AA01 PA 013 B03AA01 19103 014 A00AA01 VANGUARD MARKETING CORP. 014 B00AA01 8-21570 015 A00AA01 BROWN BROTHERS HARRIMAN & CO. 015 B00AA01 C 015 C01AA01 BOSTON 015 C02AA01 MA PAGE 3 015 C03AA01 02110 015 E01AA01 X 018 00AA00 Y 019 A00AA00 Y 019 B00AA00 181 019 C00AA00 VANGUARDGR 020 A000001 CREDIT SUISSE SECURITIES (USA) LLC 020 B000001 13-5659485 020 C000001 1795 020 A000002 UBS SECURITIES LLC 020 B000002 13-3873456 020 C000002 1742 020 A000003 FRANK RUSSELL SECURITIES, INC. 020 B000003 91-0604934 020 C000003 1722 020 A000004 J.P. 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7891 074 S000100 0 074 T000100 16270662 074 U010100 365420 074 U020100 138952 074 V010100 19.50 074 V020100 65.81 074 W000100 0.0000 074 X000100 267181 074 Y000100 14293 PAGE 14 074 A000200 52 074 B000200 0 074 C000200 26085 074 D000200 0 074 E000200 0 074 F000200 44056508 074 G000200 0 074 H000200 0 074 I000200 1602830 074 J000200 139247 074 K000200 0 074 L000200 164950 074 M000200 0 074 N000200 45989672 074 O000200 116118 074 P000200 106194 074 Q000200 0 074 R010200 0 074 R020200 0 074 R030200 0 074 R040200 140542 074 S000200 0 074 T000200 45626818 074 U010200 498383 074 U020200 429611 074 V010200 36.19 074 V020200 64.23 074 W000200 0.0000 074 X000200 722305 074 Y000200 16990 075 A000100 0 075 B000100 14350677 075 A000200 0 075 B000200 41246998 076 000100 0.00 076 000200 0.00 077 A000000 Y 077 B000000 Y 077 C000000 N 077 D000000 N 077 E000000 N 077 F000000 N 077 G000000 N 077 H000000 N 077 I000000 N 077 J000000 N 077 K000000 N 077 L000000 N 077 M000000 N 077 N000000 N 077 O000000 N PAGE 15 077 P000000 N 077 Q010000 N 077 Q020000 N 077 Q030000 N 078 000000 N 080 A00AA00 ICI Mutual Insurance Company 080 B00AA00 N/A 080 C00AA00 400000 081 A00AA00 Y 081 B00AA00 229 082 A00AA00 N 082 B00AA00 0 083 A00AA00 N 083 B00AA00 0 084 A00AA00 N 084 B00AA00 0 085 A00AA00 Y 085 B00AA00 N 086 A010000 0 086 A020000 0 086 B010000 0 086 B020000 0 086 C010000 0 086 C020000 0 086 D010000 0 086 D020000 0 086 E010000 0 086 E020000 0 086 F010000 0 086 F020000 0 SIGNATURE WILLIAM GESSIG TITLE MANAGER EX-99.77B ACCT LTTR 2 b77pwcwindsor103113.txt ACCOUNTING LETTER Report of Independent Registered Public Accounting Firm To the Board of Trustees of Vanguard Windsor Funds and the Shareholders of Vanguard Windsor Fund and Vanguard Windsor II Fund In planning and performing our audits of the financial statements Vanguard Windsor Fund andVanguard Windsor II Fund (constituting Vanguard Windsor Funds, hereafter referred to as the ?Trust?) as of and for the year ended October 31, 2013, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Trust's internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-SAR, but not for the purpose of expressing an opinion on the effectiveness of the Trust's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Trust's internal control over financial reporting. The management of the Trust is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A company?s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company's internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and trustees of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a company?s assets that could have a material effect on the financial statements. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Trust's annual or interim financial statements will not be prevented or detected on a timely basis. Our consideration of the Trust's internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control over financial reporting that might be material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the Trust's internal control over financial reporting and its operation, including controls over safeguarding securities that we consider to be material weaknesses as defined above as of October 31, 2013. This report is intended solely for the information and use of management and the Board of Trustees of Vanguard Windsor Funds and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties. /s/PricewaterhouseCoopers LLP Philadelphia, Pennsylvania December 12, 2013 2 2