0001325358-13-001149.txt : 20131010 0001325358-13-001149.hdr.sgml : 20131010 20131009180135 ACCESSION NUMBER: 0001325358-13-001149 CONFORMED SUBMISSION TYPE: NSAR-B/A PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20120831 FILED AS OF DATE: 20131010 DATE AS OF CHANGE: 20131009 EFFECTIVENESS DATE: 20131010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VOYAGEUR TAX FREE FUNDS CENTRAL INDEX KEY: 0000733362 IRS NUMBER: 411473323 FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: NSAR-B/A SEC ACT: 1940 Act SEC FILE NUMBER: 811-03910 FILM NUMBER: 131144095 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: VOYAGEUR TAX FREE FUNDS INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: VOYAGEUR MINNESOTA TAX FREE FUNDS INC DATE OF NAME CHANGE: 19910226 FORMER COMPANY: FORMER CONFORMED NAME: DOUBLE EXEMPT FLEX FUND INC DATE OF NAME CHANGE: 19900131 0000733362 S000002418 DELAWARE TAX-FREE MINNESOTA FUND C000006427 DELAWARE TAX-FREE MINNESOTA FUND CLASS A DEFFX C000006428 DELAWARE TAX-FREE MINNESOTA FUND CLASS B DMOBX C000006429 DELAWARE TAX-FREE MINNESOTA FUND CLASS C DMOCX NSAR-B/A 1 answer.fil MAIN DOCUMENT 000 B000000 08/31/2012 000 C000000 0000733362 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 Y 000 H000000 N 000 I000000 6.1 000 J000000 B 001 A000000 VOYAGEUR TAX FREE FUNDS 001 B000000 811-03910 001 C000000 2152552369 002 A000000 2005 MARKET STREET 002 B000000 PHILADELPHIA 002 C000000 PA 002 D010000 19103 003 000000 N 004 000000 N 005 000000 N 006 000000 N 007 A000000 Y 007 B000000 1 007 C010100 1 007 C020100 DELAWARE TAX-FREE MINNESOTA FUND 007 C030100 N 007 C010200 2 007 C010300 3 007 C010400 4 007 C010500 5 007 C010600 6 007 C010700 7 007 C010800 8 007 C010900 9 007 C011000 10 008 A00AA01 DELAWARE MANAGEMENT COMPANY, A SERIES OF DMBT 008 B00AA01 A 008 C00AA01 801-32108 008 D01AA01 PHILADELPHIA 008 D02AA01 PA 008 D03AA01 19103 011 A00AA01 DELAWARE DISTRIBUTORS, L.P. 011 B00AA01 8-29755 011 C01AA01 PHILADELPHIA 011 C02AA01 PA 011 C03AA01 19103 012 A00AA01 DELAWARE SERVICE COMPANY, INC. 012 B00AA01 84-1640 012 C01AA01 PHILADELPHIA 012 C02AA01 PA 012 C03AA01 19103 013 A00AA01 PRICE WATERHOUSE COOPERS 013 B01AA01 PHILADELPHIA 013 B02AA01 PA 013 B03AA01 19103 014 A00AA01 DELAWARE DISTRIBUTORS, L.P. 014 B00AA01 8-29755 014 A00AA02 FOX-PITT,KELTON INCORPORATED 014 B00AA02 8-27683 014 A00AA03 MACQUARIE SECURITIES (USA) INC. 014 B00AA03 8-47198 015 A00AA01 BNY MELLON BANK N.A. 015 B00AA01 C 015 C01AA01 EVERETT 015 C02AA01 MA 015 C03AA01 02149 018 00AA00 Y 019 A00AA00 Y 019 B00AA00 82 019 C00AA00 DELAWAREIN 021 00AA00 0 022 A00AA01 BARCLAYS INVESTMENTS INC. 022 B00AA01 06-1031656 022 C00AA01 40306 022 D00AA01 0 022 A00AA02 WACHOVIA SECURITIES INC. 022 B00AA02 34-1542819 022 C00AA02 20587 022 D00AA02 4605 022 A00AA03 PIPER JAFFRAY & COMPANY 022 B00AA03 41-0953246 022 C00AA03 14982 022 D00AA03 7519 022 A00AA04 CITIGROUP GLOBAL MARKETS, INC. 022 B00AA04 11-2418191 022 C00AA04 9655 022 D00AA04 12077 022 A00AA05 JP MORGAN SECURITIES LLC 022 B00AA05 13-3224016 022 C00AA05 11257 022 D00AA05 5420 022 A00AA06 GOLDMAN SACH & CO 022 B00AA06 13-5108880 022 C00AA06 6104 022 D00AA06 6342 022 A00AA07 MERRILL LYCH, PIERCE, FENNER & SMITH INC. 022 B00AA07 13-5674085 022 C00AA07 5281 022 D00AA07 2820 022 A00AA08 LOOP CAPITAL MARKETS, LLC 022 B00AA08 36-4164012 022 C00AA08 0 022 D00AA08 6558 022 A00AA09 SEATTLE-NORTHWEST SECURITIES CORPORATION 022 B00AA09 91-1172183 022 C00AA09 0 022 D00AA09 6315 022 A00AA10 HJ SIMS 022 B00AA10 13-5213180 022 C00AA10 4208 022 D00AA10 0 023 C00AA00 120180 023 D00AA00 61590 026 A00AA00 N 026 B00AA00 Y 026 C00AA00 N 026 D00AA00 N 026 E00AA00 N 026 F00AA00 N 026 G01AA00 N 026 G02AA00 N 026 H00AA00 N 027 00AA00 Y 077 A00AA00 Y 077 B00AA00 Y 077 C00AA00 N 077 D00AA00 N 077 E00AA00 N 077 F00AA00 N 077 G00AA00 N 077 H00AA00 N 077 I00AA00 N 077 J00AA00 N 077 K00AA00 N 077 L00AA00 N 077 M00AA00 N 077 N00AA00 N 077 O00AA00 N 077 P00AA00 N 077 Q01AA00 N 077 Q02AA00 N 077 Q03AA00 N 078 00AA00 N 080 A00AA00 FEDERAL INSURANCE COMPANY 080 B00AA00 ST. 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Murray TITLE Senior Vice President/Chief Compliance Officer EX-99.77B ACCT LTTR 2 ex-99_77bvoyageurtaxfreefund.htm EX-99.77B ACCT LTTR 









Report of Independent Registered Public Accounting Firm

To the Board of Trustees of Voyageur Tax Free Funds and the Shareholders of
Delaware Tax-Free Minnesota Fund

In planning and performing our audit of the financial statements of Delaware Tax-Free Minnesota Fund (constituting Voyageur Tax Free Funds, hereafter referred to as the ?Trust?) as of and for the year ended August 31, 2012, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Trust?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-SAR, but not for the purpose of expressing an opinion on the effectiveness of the Trust?s internal control over financial reporting.  Accordingly, we do not express an opinion on the effectiveness of the Trust's internal control over financial reporting.

The management of the Trust 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 trustees 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 Trust's annual or interim financial statements will not be prevented or detected on a timely basis.

Our consideration of the Trust?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 Public Company Accounting Oversight Board (United States).  However, we noted no deficiencies in the Trust?s internal control over financial reporting and its operation, including controls over safeguarding securities that we consider to be material weaknesses as defined above as of August 31, 2012.

This report is intended solely for the information and use of management and the Board of Trustees of Voyageur Tax Free 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.




PricewaterhouseCoopers LLP
October 18, 2012
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2
EX-99.77Q1 OTHR EXHB 3 ex-99_77q1othrexhbvoyageurta.htm EX-99.77Q1 OTHR EXHB 

VOYAGEUR TAX FREE FUNDS

Registration No. 811-03910
FORM N-SAR
Annual Period Ended August 31, 2012


SUB-ITEM 77B: Accountant?s report on internal control

Accountant's report on internal control, attached as Exhibit.
WS: MFG_Philadelphia: 865308: v1

WS: MFG_Philadelphia: 865308: v1