0001145549-19-006325.txt : 20190312 0001145549-19-006325.hdr.sgml : 20190312 20190312113808 ACCESSION NUMBER: 0001145549-19-006325 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20181231 FILED AS OF DATE: 20190312 DATE AS OF CHANGE: 20190312 EFFECTIVENESS DATE: 20190312 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DELAWARE GROUP LIMITED-TERM GOVERNMENT FUNDS CENTRAL INDEX KEY: 0000357059 IRS NUMBER: 232448704 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-03363 FILM NUMBER: 19674365 BUSINESS ADDRESS: STREET 1: ONE COMMERCE SQUARE STREET 2: 2005 MARKET STREET CITY: PHILADELPHIA STATE: PA ZIP: 19103 BUSINESS PHONE: 18005231918 MAIL ADDRESS: STREET 1: ONE COMMERCE SQUARE STREET 2: 2005 MARKET STREET CITY: PHILADELPHIA STATE: PA ZIP: 19103 FORMER COMPANY: FORMER CONFORMED NAME: DELAWARE GROUP LIMITED TERM GOVERNMENT FUNDS DATE OF NAME CHANGE: 19991223 FORMER COMPANY: FORMER CONFORMED NAME: DELAWARE GROUP LIMITED TERM GOVERNMENT FUNDS INC DATE OF NAME CHANGE: 19950828 FORMER COMPANY: FORMER CONFORMED NAME: DELAWARE GROUP TREASURY RESERVES INC DATE OF NAME CHANGE: 19920703 0000357059 S000002397 DELAWARE LIMITED-TERM DIVERSIFIED INCOME FUND C000006359 DELAWARE LIMITED-TERM DIVERSIFIED INCOME FUND CLASS A DTRIX C000006361 DELAWARE LIMITED-TERM DIVERSIFIED INCOME FUND CLASS C DTICX C000006362 DELAWARE LIMITED-TERM DIVERSIFIED INCOME FUND CLASS R DLTRX C000006363 DELAWARE LIMITED-TERM DIVERSIFIED INCOME FUND INSTITUTIONAL CLASS DTINX C000190626 DELAWARE LIMITED-TERM DIVERSIFIED INCOME FUND CLASS R6 N-CEN 1 primary_doc.xml X0201 N-CEN LIVE 0000357059 XXXXXXXX false false false N-1A true Delaware Group Limited-Term Government Funds 811-03363 0000357059 549300TW15BLCQFHDO16 ONE COMMERCE SQUARE 2005 MARKET STREET Philadelphia 19103 US-PA US 800-523-1918 Macquarie Investment Management Business Trust 1 Commerce Square 2005 Market St. Philadelphia 19103-7098 215-255-2300 Records related to its functions as investment adviser The Bank of New York Mellon 240 Greenwich Street New York 10286 1-212-495-1784 Records related to its functions as custodian Delaware Distributors, L.P. 2005 Market St. 9th floor Philadelphia 19103 215-255-2369 Records related to its functions as distributor Delaware Investments Fund Services Company 2005 Market St. Philadelphia 19103 1-800-523-1918 Records related to its functions as transfer agent Y N N-1A 1 Y Ann D. Borowiec 001572984 N Frances A. Sevilla-Sacasa 002891126 N Janet L. Yeomans N/A N John A. Fry 004939819 N Joseph W. Chow N/A N Lucinda S. Landreth N/A N Shawn K. Lytle N/A Y Thomas K. Whitford N/A N Thomas L. Bennett N/A N Brian L. Murray, Jr. 003130285 2005 Market St. Philadelphia 19103-7094 XXXXXX N N N N N N N CITIGROUP GLOBAL MARKETS INC. 008-8177 000007059 MBNUM2BPBDO7JBLYG310 N DELAWARE DISTRIBUTORS, L.P. 008-29755 000014232 N/A Y MERRILL LYNCH, PIERCE, FENNER & SMITH INC. 008-7221 000007691 8NAV47T0Y26Q87Y0QP81 N N PricewaterhouseCoopers LLP 238 5493002GVO7EO8RNNS37 N N N 2018-09-04 Change from mid pricing to bid pricing for IO/PO for Delaware Limited-Term Diversified Income Fund Other Fixed Income IO/PO Client decision N N N Delaware Limited-Term Diversified Income Fund S000002397 CPYJ7BXGHNWDE01BCD50 Y 5 0 0 N/A N N Y N N/A N/A N/A Rule 10f-3 (17 CFR 270.10f-3) Rule 17a-7 (17 CFR 270.17a-7) Rule 17e-1 (17 CFR 270.17e-1) Y Y N N Macquarie Investment Management Business Trust 801-32108 000105390 VMQ5TW8ZKH9FK4NGPY42 N BNY Mellon Investment Servicing (US) Inc. 084-01761 549300CFZQLI9QMJ1Z03 N Y Delaware Investments Fund Services Company N/A N/A Y N N Thomson Reuters Corporation 549300561UZND4C7B569 CA N ICE Data Pricing & Reference Data, LLC 5493000NQ9LYLDBCTL34 N Bloomberg Inc. 549300RMUDWPHCUQNE66 N Markit North America, Inc. N/A N N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) Euroclear Bank SA/NV 549300OZ46BRLZ8Y6F65 BE N Y Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7) N Delaware Investments Fund Services Company N/A Y N N BNY Mellon Investment Servicing (US) Inc. 549300CFZQLI9QMJ1Z03 N N N Delaware Distributors, L.P. 008-29755 000014232 N/A 0.000000000000 Macquarie Securities (USA) Inc. 008-47198 000036368 549300670K07JRB5UQ40 0.000000000000 0.000000000000 JP Morgan Securities LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 139783002.000000000000 BMO CAPITAL MARKETS CORP. 008-34344 000016686 RUC0QBLBRPRCU4W1NE59 129010175.000000000000 Credit Suisse First Boston 008-00422 000000816 5493001KFROXQS5VBZ89 73201653.000000000000 Merrill Lynch Professional Clearing Corp. 008-33359 000016139 549300PMHS66E71I2D34 72347690.000000000000 BARCLAY INVESTMENTS, INC. 008-16935 000006159 254900YRC13GGERHVR90 62980182.000000000000 CANTOR FITZGERALD & CO. 008-00201 000000134 5493004J7H4GCPG6OB62 70001601.000000000000 WELLS FARGO SECURITIES LLC 008-65876 000126292 VYVVCKR63DVZZN70PB21 129861717.000000000000 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 81845978.000000000000 GOLDMAN SACHS & CO. LLC 008-00129 000000361 FOR8UP27PHTHYVLBNG30 462180127.000000000000 CitiGroup Global Markets Inc. 008-08177 000007059 MBNUM2BPBDO7JBLYG310 140891847.000000000000 1758809099.000000000000 N 607811465.000000000000 0.000000000000 Committed 220000000.000000000000 N N N N true INTERNAL CONTROL RPT 2 delgrlimtergov.htm Form 8-K

Report of Independent Registered Public Accounting Firm

To the Board of Trustees and Shareholders of Delaware Group® Limited-Term Government Funds and Shareholders of Delaware Limited-Term Diversified Income Fund

In planning and performing our audit of the financial statements of Delaware Limited-Term Diversified Income Fund (the “Fund”) as of and for the year ended December 31, 2018, 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 do not express an opinion on the effectiveness of the Fund’s internal control over financial reporting.

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 over financial reporting 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 over safeguarding securities, that we consider to be a material weakness as defined above as of December 31, 2018.

This report is intended solely for the information and use of the Board of Trustees of Delaware Limited-Term Diversified Income 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/ PricewaterhouseCoopers LLP

February 14, 2019