0001145549-19-042305.txt : 20191108 0001145549-19-042305.hdr.sgml : 20191108 20191108102434 ACCESSION NUMBER: 0001145549-19-042305 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20190831 FILED AS OF DATE: 20191108 DATE AS OF CHANGE: 20191108 EFFECTIVENESS DATE: 20191108 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DELAWARE GROUP TAX FREE FUND CENTRAL INDEX KEY: 0000728352 IRS NUMBER: 232448684 FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-03850 FILM NUMBER: 191202709 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 TAX FREE FUND INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: DMC TAX FREE INCOME USA INC DATE OF NAME CHANGE: 19890904 FORMER COMPANY: FORMER CONFORMED NAME: DMC TAX FREE BOND FUND INC DATE OF NAME CHANGE: 19831122 0000728352 S000002403 DELAWARE TAX-FREE USA FUND C000006385 DELAWARE TAX-FREE USA FUND CLASS A DMTFX C000006387 DELAWARE TAX-FREE USA FUND CLASS C DUSCX C000074146 Institutional Class DTFIX 0000728352 S000002404 DELAWARE TAX-FREE USA INTERMEDIATE FUND C000006388 DELAWARE TAX-FREE USA INTERMEDIATE FUND CLASS A DMUSX C000006390 DELAWARE TAX-FREE USA INTERMEDIATE FUND CLASS C DUICX C000074147 Institutional Class DUSIX N-CEN 1 primary_doc.xml X0201 N-CEN LIVE 0000728352 XXXXXXXX false false false N-1A true Delaware Group Tax Free Fund 811-03850 0000728352 549300XYDSVXWKYZUD98 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 advisor 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 N N N-1A 2 Y Ann D. Borowiec 001572984 N Jerome D. Abernathy N/A N Christianna Wood N/A 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 N N N Delaware Tax-Free USA Fund S000002403 5VLH6BOP3D4OKT4X0Y06 N 3 0 0 N/A N N Y N BNY Mellon HPFHU0OQ28E4N0NFVK49 N N N/A 0.000000000000 0.000000000000 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 Bloomberg Inc. 549300RMUDWPHCUQNE66 N ICE Data Pricing & Reference Data, LLC 5493000NQ9LYLDBCTL34 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)) 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 GLEACHER & COMPANY SECURITIES, INC. 008-2018 000000298 N/A 19403301.000000000000 BARCLAYS CAPITAL, INC. 008-41342 000019714 AC28XWWI3WIBK2824319 70621531.000000000000 J.P. Morgan Securities LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 67529163.000000000000 Goldman Sachs & Co. LLC 008-00129 000000361 FOR8UP27PHTHYVLBNG30 49689246.000000000000 Merrill Lynch, Pierce, Fenner & Smith Incorporated 008-07221 000007691 8NAV47T0Y26Q87Y0QP81 60721284.000000000000 WELLS FARGO SECURITIES, LLC 008-65876 000126292 VYVVCKR63DVZZN70PB21 158395885.000000000000 TD SECURITIES (USA) LLC 008-36747 000018476 SUVUFHICNZMP2WKHG940 13432485.000000000000 PIPER JAFFRAY & CO. 008-15204 000000665 549300GRQCWQ3XGH0H10 24489468.000000000000 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 80353924.000000000000 CitiGroup Global Markets Inc. 008-08177 000007059 MBNUM2BPBDO7JBLYG310 104470178.000000000000 698919556.000000000000 N 557379649.190000000000 0.000000000000 Committed 220000000.000000000000 N N N N Delaware Tax-Free USA Intermediate Fund S000002404 AR7B6K97L47PY8QU8S91 N 3 0 0 N/A N N Y N BNY Mellon HPFHU0OQ28E4N0NFVK49 N N N/A 0.000000000000 0.000000000000 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 Bloomberg Inc. 549300RMUDWPHCUQNE66 N ICE Data Pricing & Reference Data, LLC 5493000NQ9LYLDBCTL34 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)) 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 GLEACHER & COMPANY SECURITIES, INC. 008-2018 000000298 N/A 6832035.000000000000 BARCLAYS CAPITAL, INC. 008-41342 000019714 AC28XWWI3WIBK2824319 44924684.000000000000 Siebert Cisneros Shank & Co., L.L.C. 008-49877 000042568 254900VTARX8RAY9QK77 21799926.000000000000 J.P. Morgan Securities LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 43961302.000000000000 Goldman Sachs & Co. 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Report of Independent Registered Public Accounting Firm

To the Board of Trustees of Delaware Group® Tax-Free Fund and Shareholders Delaware Tax-Free USA Fund and Delaware Tax-Free USA Intermediate Fund

In planning and performing our audits of the financial statements of Delaware Tax-Free USA Fund and Delaware Tax-Free USA Intermediate Fund (constituting Delaware Group® Tax-Free Fund, hereafter referred to as the “Funds”) as of and for the year ended August 31, 2019, 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 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 funds’ 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 their operation, including controls over safeguarding securities, that we consider to be a material weakness as defined above as of August 31, 2019.

This report is intended solely for the information and use of the Board of Trustees of Delaware Group® Tax-Free 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
Philadelphia, Pennsylvania
October 16, 2019