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UNITED
STATES OMB APPROVAL SECURITIES
AND EXCHANGE COMMISSION OMB Number: 3235-0360 Washington,
D.C. 20549 Expires: July 31, 2009 Estimated average burden
hours per response...2.1
FORM N-17f-2
1. Investment Company Act File Number: 811-21638 |
Date examination completed: March 31, 2008 |
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2. State identification Number: |
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AL |
AK |
AZ |
AR |
CA |
CO |
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CT |
DE |
DC |
FL |
GA |
HI |
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ID |
IL |
IN |
IA |
KS |
KY |
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LA |
ME |
MD |
MA |
MI |
MN |
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MS |
MO |
MT |
NE |
NV |
NH |
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NJ |
NM |
NY |
NC |
ND |
OH |
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OK |
OR |
PA |
RI |
SC |
SD |
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TN |
TX |
UT |
VT |
VA |
WA |
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WV |
WI |
WY |
PUERTO RICO |
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Other (specify): |
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3. Exact name of investment company as specified in registration statement: JPMorgan Institutional Trust |
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4. Address of principal executive office (number, street, city, state, zip code): 1111 Polaris Parkway, Columbus, OH 43240 |
INSTRUCTIONS
This Form must be completed by investment companies that have custody of securities or similar investments.
Investment Company
1. |
All items must be completed by the investment company. |
2. |
Give this Form to the independent public accountant who, in compliance with Rule 17f-2 under the Act and applicable state law, examines securities and similar investments in the custody of the investment company. |
Accountant
3. |
Submit this Form to the Securities and Exchange Commission and appropriate state securities administrators when filing the certificate of accounting required by Rule 17f-2 under the Act and applicable state law. File the original and one copy with the Securities and Exchange Commission's principal office in Washington, D.C., one copy with the regional office for the region in which the investment company's principal business operations are conducted, and one copy with the appropriate state administrator(s), if applicable. |
THIS FORM MUST BE GIVEN TO YOUR INDEPENDENT PUBLIC ACCOUNTANT
SEC 2198 (11-91)
PricewaterhouseCoopers LLP
300 Madison Avenue
New York NY 10017
Telephone (646) 471 3000
Facsimile (813) 286 6000
Report of Independent Registered Public Accounting Firm
To the Trustees of JPMorgan Institutional Trust:
We have examined management's assertion, included in the accompanying Management Statement Regarding Compliance with Certain Provisions of the Investment Company Act of 1940, that JPMorgan Institutional Trust (the Trust) complied with the requirements of subsections (b) and (c) of Rule 17f-2 under the Investment Company Act of 1940 (the Act) as of March 31, 2008. Management is responsible for the Trust's compliance with those requirements. Our responsibility is to express an opinion on management's assertion about the Trust's compliance based on our examination.
Our examination was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) and, accordingly, included examining, on a test basis, evidence about the Trust's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. Included among our procedures were the following tests performed as of March 31, 2008, and with respect to agreement of security purchases and sales, for the period from February 29, 2008 (the date of our last examination), through March 31, 2008:
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Count and inspection of all securities located in the vault of the JP Morgan Chase Bank, New York (the "Custodian") at 4 New York Plaza, 11th Floor, New York, NY 11245 without prior notice to management; |
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Confirmation of all securities of the Trust held by the Custodian at the Depository Trust Company and the Federal Reserve Bank of New York in book entry form; |
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Reconciliation of all securities shown on the books and records of the Trust to the statements from the Custodian, and testing of the reconciliation of such securities shown on the Custodian statements to the confirmations described above; |
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Confirmation of selected security positions held by the Custodian at foreign sub-custodians; and |
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Testing of 3 security purchases and 3 security sales or maturities since our last report from the books and records of the Trust by confirmation with the brokers or the application of alternative audit procedures |
We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Trust's compliance with specified requirements.
In our opinion, management's assertion that JPMorgan Institutional Trust complied with the requirements of subsections (b) and (c) of Rule 17f-2 of the Investment Company Act of 1940 as of
March 31, 2008 with respect to securities reflected in the investment account of the Trust is fairly stated, in all material respects.
This report is intended solely for the information and use of management and the Board of Trustees of JPMorgan Institutional Trust and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.
September 5, 2008
Management Statement Regarding Compliance with Certain Provisions of the Investment Company Act of 1940
We, as members of management of JPMorgan Institutional Trust (the "Trust"), are responsible for complying with the requirements of subsections (b) and (c) of Rule 17f-2, Custody of Investments by Registered Management Investment Companies, of the Investment Company Act of 1940. We are also responsible for establishing and maintaining effective internal controls over compliance with those requirements. We have performed an evaluation of the Trust's compliance with the requirements of subsections (b) and (c) of Rule 17f-2 as of March 31, 2008, and from February 29, 2008 (the date of our last examination), through March 31, 2008.
Based on this evaluation, we assert that the Trust was in compliance with the requirements of subsections (b) and (c) of Rule 17f-2 of the Investment Company Act of 1940 as of March 31, 2008, and from February 29, 2008 (the date of our last examination), through March 31, 2008, with respect to securities reflected in the investment account of the Trust.
JPMorgan Institutional Trust
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/s/ Frank Tango |
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Name of Company Official |
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Title
September 17, 2008 |
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Date |