0001752724-19-039324.txt : 20190521 0001752724-19-039324.hdr.sgml : 20190521 20190521091507 ACCESSION NUMBER: 0001752724-19-039324 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20190331 FILED AS OF DATE: 20190521 DATE AS OF CHANGE: 20190521 EFFECTIVENESS DATE: 20190521 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Oppenheimer Municipal Fund CENTRAL INDEX KEY: 0001357431 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-21881 FILM NUMBER: 19841060 BUSINESS ADDRESS: STREET 1: 6803 SOUTH TUCSON WAY CITY: CENTENNIAL STATE: CO ZIP: 80112-3924 BUSINESS PHONE: 303-768-3200 MAIL ADDRESS: STREET 1: 6803 SOUTH TUCSON WAY CITY: CENTENNIAL STATE: CO ZIP: 80112-3924 FORMER COMPANY: FORMER CONFORMED NAME: Oppenheimer Rochester Minnesota Municipal Fund DATE OF NAME CHANGE: 20060324 0001357431 S000012507 Oppenheimer Municipal Fund C000034009 A C000034011 C C000102785 Y N-CEN 1 primary_doc.xml X0201 N-CEN LIVE 0001357431 XXXXXXXX 811-21881 N-1A true Oppenheimer Municipal Fund 811-21881 0001357431 549300JVT1YJNM39O869 6803 South Tucson Way Centennial 80112 US-CO US 3037683200 OFI Global Asset Management, Inc., OppenheimerFunds, Inc. and Shareholder Services, Inc., as applicable 6803 S. Tucson Way Centennial 80112-3924 3037683200 The accounts, books and other documents required to be maintained by Registrant pursuant to Section 31(a) of the Investment Company Act of 1940 and rules promulgated thereunder. Y N N-1A 1 Y Joanne Pace N/A N Joel W. Motley N/A N Beth Ann Brown N/A N Arthur P. Steinmetz N/A Y Mary F. Miller N/A N Daniel S. Vandivort N/A N Elizabeth Krentzman N/A N Edmund P. Giambastiani, Jr. N/A N Brian F. Wruble N/A N Mary Ann Picciotto 004235357 225 Liberty Street New York 10281-1008 XXXXXX N N N N N OPPENHEIMERFUNDS DISTRIBUTOR, INC. 8-22992 000007834 N/A Y N KPMG LLP 185 N/A N N N N N N Oppenheimer Municipal Fund S000012507 549300JVT1YJNM39O869 Y 4 0 1 N/A N N N N N/A N/A N/A Rule 22d-1 (17 CFR 270.22d-1) Y Y N N OFI Global Asset Management, Inc. 801-76771 000161556 549300LIDDYHF0BY6S79 N OPPENHEIMERFUNDS, INC. 801-08253 000104983 PDOAIGLBY74951MQ1C36 Y N OFI Global Asset Management, Inc. 84-06477 549300LIDDYHF0BY6S79 Y N N ICE Data Pricing and Reference Data 5493000NQ9LYLDBCTL34 LEI N N CITIBANK N.A E57ODZWZ7FF32TWEFA76 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N Shareholder Services, Inc. 84-00907 SEC File number Y Y N Brown Brothers Harriman & Co. 5493006KMX1VFTPYPW14 N N N 0.00000000 CITIGROUP GLOBAL MARKETS INC. 008-08177 000007059 MBNUM2BPBDO7JBLYG310 15082882.75000000 DOUGHERTY & COMPANY LLC 008-21937 000007477 549300OD1C69R64IVC38 6974177.50000000 D.A. DAVIDSON & CO. 008-2399 000000199 549300094RQ5A7DYLF51 8277577.05000000 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 24052730.29999999 NORTHLAND SECURITIES, INC. 008-48994 000040258 254900ZIK4MLVQAWLS15 5702745.85000000 RBC CAPITAL MARKETS, LLC 008-45411 000031194 549300LCO2FLSSVFFR64 10904113.00000000 BARCLAYS CAPITAL INC. 008-41342 000019714 AC28XWWI3WIBK2824319 12026194.10000000 JEFFERIES LLC 008-15074 000002347 58PU97L1C0WSRCWADL48 7564703.70000000 MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED 008-07221 000007691 8NAV47T0Y26Q87Y0QP81 31727778.51000000 PIPER JAFFRAY & CO. 008-15204 000000665 549300GRQCWQ3XGH0H10 6262641.30000000 189044248.25000003 Y 106384979.58405480 Committed 2500000000.00000000 Committed 750000000.00000000 N N N N false false true false false false INTERNAL CONTROL RPT 2 ncenmunicipalfund.htm ncenmunicipalfund.htm - Generated by SEC Publisher for SEC Filing

Report of Independent Registered Public Accounting Firm

The Board of Trustees and Shareholders
Oppenheimer Municipal Fund:

In planning and performing our audit of the financial statements of Oppenheimer Municipal Fund, formerly Oppenheimer Rochester Minnesota Municipal Fund, (the Fund) as of and for the year ended March 31, 2019, in accordance with the standards of the Public Company Accounting Oversight Board (United States), 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.

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 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 arerecorded 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 directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the 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 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 Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the Fund’s internal control over financial reporting and its operation, including controls over safeguarding securities that we consider to be a material weakness as defined above as of March 31, 2019.

This report is intended solely for the information and use of management and the Board of Trustees of Oppenheimer Municipal 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

KPMG LLP

Denver, Colorado
May 15, 2019