0001752724-23-057197.txt : 20230315 0001752724-23-057197.hdr.sgml : 20230315 20230315152131 ACCESSION NUMBER: 0001752724-23-057197 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 4 CONFORMED PERIOD OF REPORT: 20221231 FILED AS OF DATE: 20230315 DATE AS OF CHANGE: 20230315 EFFECTIVENESS DATE: 20230315 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VANGUARD INDEX FUNDS CENTRAL INDEX KEY: 0000036405 IRS NUMBER: 231999755 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-02652 FILM NUMBER: 23734858 BUSINESS ADDRESS: STREET 1: PO BOX 2600 STREET 2: V26 CITY: VALLEY FORGE STATE: PA ZIP: 19482 BUSINESS PHONE: 6106691000 MAIL ADDRESS: STREET 1: PO BOX 2600 STREET 2: V26 CITY: VALLEY FORGE STATE: PA ZIP: 19482 FORMER COMPANY: FORMER CONFORMED NAME: VANGUARD INDEX FUNDS/ DATE OF NAME CHANGE: 20011121 FORMER COMPANY: FORMER CONFORMED NAME: VANGUARD INDEX TRUST DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: FIRST INDEX INVESTMENT TRUST DATE OF NAME CHANGE: 19800904 0000036405 S000002839 Vanguard 500 Index Fund C000007773 Investor Shares VFINX C000007774 Admiral Shares VFIAX C000092055 ETF Shares VOO C000170274 Institutional Select Shares VFFSX C000179712 Institutional Shares C000179713 Institutional Plus Shares 0000036405 S000002840 Vanguard Value Index Fund C000007775 Investor Shares VIVAX C000007776 Admiral Shares VVIAX C000007777 Institutional Shares VIVIX C000007778 ETF Shares VTV 0000036405 S000002841 Vanguard Extended Market Index Fund C000007779 Investor Shares VEXMX C000007780 Admiral Shares VEXAX C000007781 Institutional Shares VIEIX C000007782 ETF Shares VXF C000096110 Institutional Plus Shares VEMPX C000170275 Institutional Select Shares VSEMX 0000036405 S000002842 Vanguard Growth Index Fund C000007783 Investor Shares VIGRX C000007784 Admiral Shares VIGAX C000007785 Institutional Shares VIGIX C000007786 ETF Shares VUG 0000036405 S000002843 Vanguard Large-Cap Index Fund C000007787 Investor Shares VLACX C000007788 Admiral Shares VLCAX C000007789 Institutional Shares VLISX C000007790 ETF Shares VV 0000036405 S000002844 Vanguard Mid-Cap Index Fund C000007791 Investor Shares VIMSX C000007792 Admiral Shares VIMAX C000007793 Institutional Shares VMCIX C000007794 ETF Shares VO C000096111 Institutional Plus Shares VMCPX 0000036405 S000002845 Vanguard Small-Cap Index Fund C000007795 Investor Shares NAESX C000007796 Admiral Shares VSMAX C000007797 Institutional Shares VSCIX C000007798 ETF Shares VB C000096112 Institutional Plus Shares VSCPX 0000036405 S000002846 Vanguard Small-Cap Growth Index Fund C000007799 Investor Shares VISGX C000007800 Institutional Shares VSGIX C000007801 ETF Shares VBK C000105304 Admiral Shares VSGAX 0000036405 S000002847 Vanguard Small-Cap Value Index Fund C000007802 Investor Shares VISVX C000007803 Institutional Shares VSIIX C000007804 ETF Shares VBR C000105305 Admiral Shares VSIAX 0000036405 S000002848 Vanguard Total Stock Market Index Fund C000007805 Investor Shares VTSMX C000007806 Admiral Shares VTSAX C000007807 Institutional Shares VITSX C000007808 ETF Shares VTI C000155407 Institutional Plus Shares VSMPX C000170276 Institutional Select Shares VSTSX 0000036405 S000012756 Vanguard Mid-Cap Growth Index Fund C000034427 Investor Shares VMGIX C000034428 ETF Shares VOT C000105306 Admiral Shares VMGMX 0000036405 S000012757 Vanguard Mid-Cap Value Index Fund C000034429 Investor Shares VMVIX C000034430 ETF Shares VOE C000105307 Admiral Shares VMVAX N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0000036405 XXXXXXXX 811-02652 true false false N-1A true VANGUARD INDEX FUNDS 811-02652 0000036405 549300G6KNDK44WUN559 100 Vanguard Boulevard Malvern 19355 US-PA US 6106691000 Bank of New York Mellon 240 Greenwich Street New York 10286 212-495-1784 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 the Rules thereunder. JPMorgan Chase Bank 383 Madison Avenue New York 10179 212-648-0466 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 the Rules thereunder. State Street Bank and Trust One Lincoln Street Boston 20111 617-662-3839 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 the Rules thereunder. N N N-1A 12 Y Mortimer J. Buckley 002167630 Y Emerson U. Fullwood N/A N Mark Loughridge N/A N Peter F. Volanakis N/A N F. Joseph Loughrey N/A N Deanna Mulligan N/A N Sarah Bloom Raskin N/A N Tara Bunch N/A N David Thomas N/A N Andre F. Perold N/A N Scott C. 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LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 2143412.00000000 11025583080.19999999 N 147571366767.39333333 Committed 4385000000.00000000 N N N VANGUARD LARGE-CAP INDEX FUND S000002843 N 25000.00000000 0.01246100 0.10972848 0.98753899 0.10972848 0.04107100 0.11002540 0.95892899 0.11002540 493.90243902 0.00000000 0.00000000 434.78260869 0.00000000 0.00000000 364.86486486 0.00000000 0.00000000 500.00000000 0.00000000 0.00000000 N VANGUARD MID-CAP VALUE INDEX FUND S000012757 N 25000.00000000 0.01752450 0.13013378 0.98247549 0.13013378 0.00782358 0.02862132 0.99217641 0.02862132 343.96551724 0.00000000 0.00000000 257.89473684 0.00000000 0.00000000 285.18518518 0.00000000 0.00000000 350.00000000 0.00000000 0.00000000 N VANGUARD MID-CAP GROWTH INDEX FUND S000012756 N 25000.00000000 0.01479325 0.11611969 0.98520674 0.11611969 0.00832832 0.01861304 0.99167167 0.01861304 246.57534246 0.00000000 0.00000000 239.79591836 0.00000000 0.00000000 203.25203252 0.00000000 0.00000000 250.00000000 0.00000000 0.00000000 N VANGUARD 500 INDEX FUND S000002839 N 25000.00000000 0.09364455 0.28999320 0.90635544 0.28999320 0.00243242 0.00548481 0.99756757 0.00548481 453.57142857 0.00000000 0.00000000 310.67961165 0.00000000 0.00000000 487.71929824 0.00000000 0.00000000 500.00000000 0.00000000 0.00000000 N VANGUARD VALUE INDEX FUND S000002840 N 25000.00000000 0.06258635 0.24074305 0.93741364 0.24074305 0.00482809 0.01945351 0.99517190 0.01945351 469.06474820 0.00000000 0.00000000 363.05732484 0.00000000 0.00000000 437.50000000 0.00000000 0.00000000 500.00000000 0.00000000 0.00000000 N VANGUARD SMALL-CAP GROWTH INDEX FUND S000002846 N 25000.00000000 0.09858294 0.29558825 0.90141705 0.29558825 0.00393239 0.01685889 0.99606760 0.01685889 451.45631067 0.00000000 0.00000000 444.44444444 0.00000000 0.00000000 437.88819875 0.00000000 0.00000000 500.00000000 0.00000000 0.00000000 N VANGUARD SMALL-CAP VALUE INDEX FUND S000002847 N 25000.00000000 0.09593679 0.29155610 0.90406320 0.29155610 0.01079833 0.04560946 0.98920166 0.04560946 452.89855072 0.00000000 0.00000000 449.01960784 0.00000000 0.00000000 411.76470588 0.00000000 0.00000000 500.00000000 0.00000000 0.00000000 N VANGUARD TOTAL STOCK MARKET INDEX FUND S000002848 N 100000.00000000 0.10574612 0.30673203 0.89425387 0.30673203 0.01063897 0.02809288 0.98936102 0.02809288 896.92982456 0.00000000 0.00000000 800.00000000 0.00000000 0.00000000 805.30973451 0.00000000 0.00000000 1000.00000000 0.00000000 0.00000000 N VANGUARD MID-CAP INDEX FUND S000002844 N 25000.00000000 0.05262107 0.22295574 0.94737892 0.22295574 0.00967734 0.03679311 0.99032265 0.03679311 473.76093294 0.00000000 0.00000000 200.00000000 0.00000000 0.00000000 414.17910447 0.00000000 0.00000000 500.00000000 0.00000000 0.00000000 N VANGUARD EXTENDED MARKET INDEX FUND S000002841 N 50000.00000000 0.01326156 0.11032775 0.98673843 0.11032775 0.00168124 0.01208711 0.99831875 0.01208711 493.82716049 0.00000000 0.00000000 491.86991869 0.00000000 0.00000000 433.03571428 0.00000000 0.00000000 500.00000000 0.00000000 0.00000000 N VANGUARD SMALL-CAP INDEX FUND S000002845 N 25000.00000000 0.13304022 0.33879167 0.86695977 0.33879167 0.00445785 0.01909028 0.99554214 0.01909028 867.52136752 0.00000000 0.00000000 808.64197530 0.00000000 0.00000000 798.16513761 0.00000000 0.00000000 1000.00000000 0.00000000 0.00000000 N VANGUARD GROWTH INDEX FUND S000002842 N 25000.00000000 0.07607055 0.26476463 0.92392944 0.26476463 0.00225659 0.00975699 0.99774340 0.00975699 324.62057335 0.00000000 0.00000000 85.96491228 0.00000000 0.00000000 320.95435684 0.00000000 0.00000000 350.00000000 0.00000000 0.00000000 N true true OTHER REQUIRED INFO 2 ncencertinterfundlend12.31.txt N-CEN Certification The undersigned, as Chief Compliance Officer of the Vanguard Funds, hereby certifies that pursuant to Item G.1.a.v. of Form N-CEN as such Form may be revised, amended or superseded from time to time, that each registered open- end investment company (each, a "Registrant"), on behalf of each portfolio series of each such Registrant listed on Schedule A hereto ( each, a "Fund", and collectively, the "Funds"); and The Vanguard Group, Inc. have (i) implemented procedures reasonably designed to achieve compliance with the terms and conditions of the exemptive order granted by the U.S. Securities Exchange Commission ("SEC") on May 13, 2014 (the "Order"), and (ii) such procedures are reasonably designed to achieve the following objectives: (a) that the Interfund Loan Rate will be higher than the Repo Rate, and, if applicable, the yield of the money market funds, but lower than the Bank Loan Rate; (b) compliance with the collateral requirements as set forth in the application for the Order as filed with the SEC on January 28, 2014 (the "Application"); (c) compliance with the percentage limitations on interfund borrowing and lending; (d) allocation of interfund borrowing and lending demand in an equitable` manner and in accordance with procedures established by the Trustees; and (e) that the Interfund Loan Rate does not exceed the interest rate on any third- party borrowings of a borrowing Fund at the time of the Interfund Loan. By: /s/ Jacqueline Angell Name: Jacqueline Angell Title: Chief Compliance Officer Date: 3/15/2023 Schedule A Lender/Borrower Fund Name Registrant Borrower Vanguard 500 Index Fund Vanguard Index Funds Lender Vanguard Total Stock Market Index Fund Vanguard Index Funds INTERNAL CONTROL RPT 3 indexfunds2.15.txt Report of Independent Registered Public Accounting Firm To the Board of Trustees of Vanguard Index Funds and Shareholders of Vanguard Value Index Fund Vanguard Growth Index Fund Vanguard 500 Index Fund and Vanguard Large-Cap Index Fund In planning and performing our audits of the financial statements of Vanguard Value Index Fund, Vanguard Growth Index Fund, Vanguard 500 Index Fund and Vanguard Large- Cap Index Fund (four of the funds constituting Vanguard Index Funds, hereafter collectively referred to as the "Funds") as of and for the year ended December 31, 2022, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Funds' 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 Funds' internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Funds' internal control over financial reporting. The management of the Funds 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 are recorded 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 a 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 company's annual or interim financial statements will not be prevented or detected on a timely basis. Our consideration of the Funds' 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 Funds' 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, 2022. This report is intended solely for the information and use of the Board of Trustees of Vanguard Index Funds 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 Philadelphia, Pennsylvania February 15, 2023 INTERNAL CONTROL RPT 4 indexfunds2.16.txt Report of Independent Registered Public Accounting Firm To the Board of Trustees of Vanguard Index Funds and Shareholders of Vanguard Total Stock Market Index Fund Vanguard Extended Market Index Fund Vanguard Mid-Cap Index Fund Vanguard Mid-Cap Growth Index Fund Vanguard Mid-Cap Value Index Fund Vanguard Small-Cap Index Fund Vanguard Small-Cap Growth Index Fund and Vanguard Small-Cap Value Index Fund In planning and performing our audits of the financial statements of Vanguard Total Stock Market Index Fund, Vanguard Extended Market Index Fund, Vanguard Mid-Cap Index Fund, Vanguard Mid-Cap Growth Index Fund, Vanguard Mid-Cap Value Index Fund, Vanguard Small-Cap Index Fund, Vanguard Small-Cap Growth Index Fund, and Vanguard Small- Cap Value Index Fund (eight of the funds constituting Vanguard Index Funds, hereafter collectively referred to as the "Funds") as of and for the year ended December 31, 2022, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Funds' 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 Funds' internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Funds' internal control over financial reporting. The management of the Funds 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 are recorded 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 a 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 company's annual or interim financial statements will not be prevented or detected on a timely basis. Our consideration of the Funds' 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 Funds' 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, 2022. This report is intended solely for the information and use of the Board of Trustees of Vanguard Index Funds 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 Philadelphia, Pennsylvania February 16, 2023