-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, L2oAh8K6YaMURJHxBayyJofZjXoa3Fe7RSHKu2WtrbPnb+SAZurWmhBlcvdnDoRD tldhOFAO+e7n5Ot7u2EK4g== 0000926274-02-000223.txt : 20020503 0000926274-02-000223.hdr.sgml : 20020503 ACCESSION NUMBER: 0000926274-02-000223 CONFORMED SUBMISSION TYPE: NSAR-A/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020228 FILED AS OF DATE: 20020503 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HILLIARD LYONS GOVERNMENT FUND INC CENTRAL INDEX KEY: 0000317872 IRS NUMBER: 610978881 STATE OF INCORPORATION: MD FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: NSAR-A/A SEC ACT: 1940 Act SEC FILE NUMBER: 811-03070 FILM NUMBER: 02633539 BUSINESS ADDRESS: STREET 1: HILLIARD LYONS CTR STREET 2: PO BOX 32760 CITY: LOUISVILLE STATE: KY ZIP: 40232 BUSINESS PHONE: 5025888832 MAIL ADDRESS: STREET 1: PO BOX 32760 CITY: LOUISVILLE STATE: KY ZIP: 40232 FORMER COMPANY: FORMER CONFORMED NAME: HILLIARD LYONS CASH MANAGEMENT INC DATE OF NAME CHANGE: 19830125 NSAR-A/A 1 answer.fil PAGE 1 000 A000000 02/28/2002 000 C000000 0000317872 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 Y 000 H000000 N 000 I000000 6.1 000 J000000 A 001 A000000 HILLIARD-LYONS GOVERNMENT FUND, INC. 001 B000000 811-3070 001 C000000 5025888832 002 A000000 P.O. BOX 32760 002 B000000 LOUISVILLE 002 C000000 KY 002 D010000 40232 002 D020000 2760 003 000000 N 004 000000 N 005 000000 N 006 000000 N 007 A000000 N 007 B000000 0 010 A000001 J.J.B. HILLIARD, W.L. LYONS, INC. 010 B000001 801-23120 010 C010001 LOUISVILLE 010 C020001 KY 010 C030001 40202 010 C040001 2517 013 A000001 DELOITTE & TOUCHE, LLP 013 B010001 BOSTON 013 B020001 MA 013 B030001 02105 022 A000001 BANC ONE CAPITAL MARKETS 022 B000001 36-3595942 022 C000001 2871398 022 D000001 7190 022 A000002 SEATTLE NORTHWEST SECURITIES CORP. 022 B000002 91-1172183 022 C000002 643685 022 D000002 0 022 A000003 RAYMOND JAMES & ASSOCIATES 022 B000003 59-1237041 022 C000003 455901 022 D000003 0 022 A000004 FIFTH THIRD SECURITIES, INC. 022 B000004 31-0961761 022 C000004 448486 022 D000004 0 022 A000005 ZIONS FIRST NATIONAL BANK 022 B000005 13-2555119 PAGE 2 022 C000005 379248 022 D000005 0 022 A000006 BANK OF AMERICA 022 B000006 94-1687665 022 C000006 375942 022 D000006 0 022 A000007 MERRILL LYNCH & COMPANY, INC. 022 B000007 13-5674085 022 C000007 118816 022 D000007 0 022 C000008 0 022 D000008 0 022 C000009 0 022 D000009 0 022 C000010 0 022 D000010 0 023 C000000 5293476 023 D000000 7190 027 000000 Y 028 A010000 387533 028 A020000 5135 028 A030000 0 028 A040000 407917 028 B010000 439694 028 B020000 4451 028 B030000 0 028 B040000 438561 028 C010000 420048 028 C020000 3895 028 C030000 0 028 C040000 398683 028 D010000 482724 028 D020000 0 028 D030000 0 028 D040000 473143 028 E010000 509548 028 E020000 5506 028 E030000 0 028 E040000 568158 028 F010000 426255 028 F020000 1759 028 F030000 0 028 F040000 488171 028 G010000 2665802 028 G020000 20746 028 G030000 0 028 G040000 2774633 028 H000000 0 062 A000000 Y 062 B000000 0.0 062 C000000 100.1 PAGE 3 062 D000000 0.0 062 E000000 0.0 062 F000000 0.0 062 G000000 0.0 062 H000000 0.0 062 I000000 0.0 062 J000000 0.0 062 K000000 0.0 062 L000000 0.0 062 M000000 0.0 062 N000000 0.0 062 O000000 0.0 062 P000000 0.0 062 Q000000 0.0 062 R000000 0.0 063 A000000 59 063 B000000 0.0 064 A000000 N 064 B000000 N 071 A000000 0 071 B000000 0 071 C000000 0 071 D000000 0 072 A000000 6 072 B000000 24469 072 C000000 0 072 D000000 0 072 E000000 0 072 F000000 2712 072 G000000 558 072 H000000 0 072 I000000 1449 072 J000000 157 072 K000000 0 072 L000000 31 072 M000000 33 072 N000000 170 072 O000000 0 072 P000000 0 072 Q000000 0 072 R000000 15 072 S000000 17 072 T000000 0 072 U000000 0 072 V000000 0 072 W000000 109 072 X000000 5251 072 Y000000 0 072 Z000000 19218 072AA000000 0 072BB000000 0 PAGE 4 072CC010000 0 072CC020000 0 072DD010000 19218 072DD020000 0 072EE000000 0 073 A010000 0.0099 073 A020000 0.0000 073 B000000 0.0000 073 C000000 0.0000 074 A000000 1 074 B000000 0 074 C000000 1844453 074 D000000 0 074 E000000 0 074 F000000 0 074 G000000 0 074 H000000 0 074 I000000 0 074 J000000 0 074 K000000 0 074 L000000 0 074 M000000 31 074 N000000 1844485 074 O000000 0 074 P000000 1026 074 Q000000 0 074 R010000 0 074 R020000 0 074 R030000 0 074 R040000 897 074 S000000 0 074 T000000 1842562 074 U010000 1842562 074 U020000 0 074 V010000 1.00 074 V020000 0.00 074 W000000 0.0000 074 X000000 170831 074 Y000000 0 075 A000000 1937202 075 B000000 0 076 000000 0.00 077 A000000 Y 077 B000000 N 077 C000000 N 077 D000000 N 077 E000000 N 077 F000000 N 077 G000000 N 077 H000000 N 077 I000000 N PAGE 5 077 J000000 N 077 K000000 Y 077 L000000 N 077 M000000 N 077 N000000 N 077 O000000 N 077 P000000 N 077 Q010000 N 077 Q020000 N 077 Q030000 N SIGNATURE TITLE EX-99.77K CHNG ACCNT 3 newex99-77k.txt April 29, 2002 Mr. Dean Maines Deloitte & Touche LLP 200 Berkeley Street Boston, MA 02116-5022 RE: Hilliard-Lyons Government, Inc. (Registrant) Dear Mr. Maines: Please provide us with a letter from your firm addressed to the Securities and Exchange Commission stating your agreement with the following disclosures in the Registrant's report on Form N-SAR for the period ended February 28, 2002. Item 77K Change in registrant's certifying accountant Ernst & Young LLP (Ernst & Young) served as independent auditors for the Fund until March 18, 2002 when Ernst & Young resigned as the Fund's independent auditors. Ernst & Young's reports on the financial statements for the past two years contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles. During the two fiscal years immediately preceding Ernst & Young's resignation and from September 1, 2001 through the date of Ernst & Young's resignation, there have been no disagreements with Ernst & Young on any matter of accounting principle or practice, financial statement disclosure, or audit scope or procedure. On March 19, 2002, based on the recommendation of the Audit Committee of the Fund, the Board of Directors appointed Deloitte & Touche LLP as the new independent auditors for the Fund. A copy of your letter will be filed with the Securities and Exchange Commission along with this letter as an exhibit to the Registrant's Form N-SAR for the period ended February 28, 2002 (in accordance with Sub-Item 77K of Form N-SAR). Sincerely, Dianna P. Wengler Vice President April 29, 2002 Mr. Stephen D. McCreary, Jr. Ernst & Young, LLP 250 East Fifth Street Cincinnati, OH 45202 RE: Hilliard-Lyons Government, Inc. (Registrant) Dear Mr. McCreary: Please provide us with a letter from your firm addressed to the Securities and Exchange Commission stating your agreement with the following disclosures in the Registrant's report on Form N-SAR for the period ended February 28, 2002. Item 77K Change in registrant's certifying accountant Ernst & Young LLP (Ernst & Young) served as independent auditors for the Fund until March 18, 2002 when Ernst & Young resigned as the Fund's independent auditors. Ernst & Young's reports on the financial statements for the past two years contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles. During the two fiscal years immediately preceding Ernst & Young's resignation and from September 1, 2001 through the date of Ernst & Young's resignation, there have been no disagreements with Ernst & Young on any matter of accounting principle or practice, financial statement disclosure, or audit scope or procedure. On March 19, 2002, based on the recommendation of the Audit Committee of the Fund, the Board of Directors appointed Deloitte & Touche LLP as the new independent auditors for the Fund. A copy of your letter will be filed with the Securities and Exchange Commission along with this letter as an exhibit to the Registrant's Form N-SAR for the period ended February 28, 2002 (in accordance with Sub-Item 77K of Form N-SAR). Sincerely, Dianna P. Wengler Vice President April 29, 2002 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Gentlemen: We have read Item 77K of Form N-SAR for the semi-annual reporting period ended February 28, 2002 of Hilliard-Lyons Government Fund, Inc. and are in agreement with the statements contained therein. We have no basis to agree or disagree with other statements of the registrant contained in the above-referenced filing. /s/ Ernst & Young LLP April 29, 2002 Securities and Exchange Commission 450 5th Street, N.W. Washington, D.C. 20549 Re: Hilliard-Lyons Government Inc. (the "Registrant") Ladies and Gentlemen: In accordance with Item 304(a)(3) of Regulation S-K, this is to confirm that the Registrant has provided us with disclosures concerning the Registrant's change in accountants that the Registrant has included in its report on Form N-SAR for the period ended February 28, 2002. The disclosures have been included as supplemental information outside of the Fund's financial statements, in the semi-annual report. We agree with the disclosures made by the Registrant in response to Item 304 of Regulation S-K. Yours truly, /s/ Deloitte & Touche Boston, Massachusetts April 29, 2002 April 29, 2002 Securities and Exchange Commission 450 5th Street, N.W. Washington, D.C. 20549 Re: Hilliard-Lyons Government Inc. (the "Registrant") Ladies and Gentlemen: In accordance with Item 304(a)(2) of Regulation S-K, this is to confirm that the Registrant has provided us with the disclosure concerning the appointment of Deloitte & Touche LLP as the new independent auditors for the Registrant to be included in its report on Form N-SAR for the period ended February 28, 2002. The disclosure will also be included in the Registrant's semi-annual report to shareholders. We agree with the disclosure made by the Registrant relating to the appointment of Deloitte & Touche as the Registrant's independent auditors. Yours truly, /s/ Deloitte & Touche Boston, Massachusetts April 29, 2002 -----END PRIVACY-ENHANCED MESSAGE-----