0001145549-24-016368.txt : 20240315 0001145549-24-016368.hdr.sgml : 20240315 20240315111829 ACCESSION NUMBER: 0001145549-24-016368 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20231231 FILED AS OF DATE: 20240315 DATE AS OF CHANGE: 20240315 EFFECTIVENESS DATE: 20240315 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BOND FUND OF AMERICA CENTRAL INDEX KEY: 0000013075 ORGANIZATION NAME: IRS NUMBER: 952884967 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-02444 FILM NUMBER: 24753139 BUSINESS ADDRESS: STREET 1: 333 S HOPE ST - 55TH FL CITY: LOS ANGELES STATE: CA ZIP: 90071 BUSINESS PHONE: 213-486-9200 MAIL ADDRESS: STREET 1: 333 S HOPE ST - 55TH FL CITY: LOS ANGELES STATE: CA ZIP: 90071 FORMER COMPANY: FORMER CONFORMED NAME: BOND FUND OF AMERICA INC DATE OF NAME CHANGE: 19920703 0000013075 S000009231 BOND FUND OF AMERICA C000025097 Class A ABNDX C000025098 Class R-1 RBFAX C000025099 Class R-2 RBFBX C000025100 Class R-3 RBFCX C000025101 Class R-4 RBFEX C000025102 Class R-5 RBFFX C000025104 Class C BFACX C000025105 Class F-1 BFAFX C000025106 Class 529-A CFAAX C000025108 Class 529-C CFACX C000025109 Class 529-E CFAEX C000025110 Class 529-F-1 CFAFX C000068564 Class F-2 ABNFX C000077906 Class R-6 RBFGX C000148420 Class R-2E RBEBX C000164823 Class R-5E RBFHX C000179983 Class F-3 BFFAX C000189457 Class 529-T TFBFX C000189458 Class T TBFFX C000224619 Class 529-F-2 FFBOX C000224620 Class 529-F-3 FBOFX N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0000013075 XXXXXXXX true false false N-1A true BOND FUND OF AMERICA 811-02444 0000013075 F2Q0NH642XF1RP5YCC95 333 South Hope Street 55th Floor Los Angeles 90071 US-CA US 9499755000 Capital Research and Management Company 6455 Irvine Center Drive Irvine 92618 9499755000 Fund accounting and transaction settlement records N N N-1A 1 Y Alexandra Trower N/A N Francisco G. 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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and the Board of Trustees of The Bond Fund of America:

In planning and performing our audit of the financial statements of The Bond Fund of America (the "Fund") as of and for the year ended December 31, 2023, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Fund'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-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund's internal control over financial reporting.

Accordingly, we express no such opinion.

The management of the Fund 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 fund'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 fund'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 fund; (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 fund are being made only in accordance with authorizations of management and Trustees of the fund; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of a fund'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 fund's annual or interim financial statements will not be prevented or detected on a timely basis.

Our consideration of the Fund'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 that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Fund's internal control over financial reporting and its operation, including controls for safeguarding securities, that we consider to be a material weakness, as defined above, as of December 31, 2023.

This report is intended solely for the information and use of management and the Board of Trustees of the Fund 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/ Deloitte & Touche LLP

Costa Mesa, California

February 12, 2024