0001325358-15-000999.txt : 20151026 0001325358-15-000999.hdr.sgml : 20151026 20151026131940 ACCESSION NUMBER: 0001325358-15-000999 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20150831 FILED AS OF DATE: 20151026 DATE AS OF CHANGE: 20151026 EFFECTIVENESS DATE: 20151026 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 SEC ACT: 1940 Act SEC FILE NUMBER: 811-03910 FILM NUMBER: 151174685 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 1 answer.fil MAIN DOCUMENT 000 B00AA00 08/31/2015 000 C00AA00 0000733362 000 D00AA00 N 000 E00AA00 NF 000 F00AA00 Y 000 G00AA00 N 000 H00AA00 N 000 I00AA00 6.1 000 J00AA00 B 001 A00AA00 VOYAGEUR TAX FREE FUNDS 001 B00AA00 811-03910 001 C00AA00 2152552369 002 A00AA00 2005 MARKET STREET 002 B00AA00 PHILADELPHIA 002 C00AA00 PA 002 D01AA00 19103 003 00AA00 N 004 00AA00 N 005 00AA00 N 006 00AA00 N 007 A00AA00 Y 007 B00AA00 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 WACHOVIA SECURITIES INC. 022 B00AA01 34-1542819 022 C00AA01 14267 022 D00AA01 2390 022 A00AA02 PIPER JAFFRAY & COMPANY 022 B00AA02 41-0953246 022 C00AA02 13310 022 D00AA02 0 022 A00AA03 MERRILL LYCH, PIERCE, FENNER & SMITH INC. 022 B00AA03 13-5674085 022 C00AA03 7177 022 D00AA03 2736 022 A00AA04 DOUGHERTY & COMPANY , LLC 022 B00AA04 41-1883794 022 C00AA04 9829 022 D00AA04 0 022 A00AA05 GOLDMAN SACH & CO 022 B00AA05 13-5108880 022 C00AA05 2000 022 D00AA05 5777 022 A00AA06 BARCLAYS INVESTMENTS, INC. 022 B00AA06 06-1031656 022 C00AA06 0 022 D00AA06 5895 022 A00AA07 B.C. ZIEGLER AND COMPANY 022 B00AA07 39-0727640 022 C00AA07 5042 022 D00AA07 0 022 A00AA08 STERN BROTHERS & CO. 022 B00AA08 43-1357568 022 C00AA08 0 022 D00AA08 4089 022 A00AA09 CITIGROUP GLOBAL MARKETS, INC. 022 B00AA09 11-2418191 022 C00AA09 3333 022 D00AA09 0 022 A00AA10 WILLIAM BLAIR & COMPANY, LLC 022 B00AA10 36-2214610 022 C00AA10 0 022 D00AA10 3234 023 C00AA00 63215 023 D00AA00 34650 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 054 A00AA00 Y 054 B00AA00 N 054 C00AA00 N 054 D00AA00 Y 054 E00AA00 Y 054 F00AA00 N 054 G00AA00 Y 054 H00AA00 Y 054 I00AA00 N 054 J00AA00 Y 054 K00AA00 N 054 L00AA00 N 054 M00AA00 Y 054 N00AA00 N 054 O00AA00 Y 077 A000000 Y 077 B000000 Y 077 C000000 N 077 D000000 N 077 E000000 N 077 F000000 N 077 G000000 N 077 H000000 N 077 I000000 N 077 J000000 N 077 K000000 N 077 L000000 N 077 M000000 N 077 N000000 N 077 O000000 N 077 P000000 N 077 Q010000 N 077 Q020000 N 077 Q030000 N 078 000000 N 080 A00AA00 FEDERAL INSURANCE COMPANY 080 B00AA00 ST. PAUL FIRE AND MARINE INSURANCE COMPANY 080 C00AA00 40000 081 A00AA00 Y 081 B00AA00 84 082 A00AA00 Y 082 B00AA00 50 083 A00AA00 N 083 B00AA00 0 084 A00AA00 N 084 B00AA00 0 085 A00AA00 Y 085 B00AA00 N 024 000100 N 028 A010100 4749 028 A020100 1222 028 A030100 0 028 A040100 5924 028 B010100 4623 028 B020100 1364 028 B030100 0 028 B040100 6127 028 C010100 3716 028 C020100 1316 028 C030100 0 028 C040100 6257 028 D010100 2917 028 D020100 1473 028 D030100 0 028 D040100 5143 028 E010100 2990 028 E020100 1310 028 E030100 0 028 E040100 3559 028 F010100 3271 028 F020100 1354 028 F030100 0 028 F040100 5164 028 G010100 22266 028 G020100 8039 028 G030100 0 028 G040100 32174 028 H000100 4090 029 000100 Y 030 A000100 313 030 B000100 4.50 030 C000100 0.00 031 A000100 48 031 B000100 0 032 000100 265 033 000100 0 034 000100 Y 035 000100 3 036 A000100 N 036 B000100 0 037 000100 N 038 000100 0 039 000100 Y 040 000100 Y 041 000100 Y 042 A000100 0 042 B000100 0 042 C000100 100 042 D000100 0 042 E000100 0 042 F000100 0 042 G000100 0 042 H000100 0 043 000100 1663 044 000100 0 045 000100 Y 046 000100 N 047 000100 Y 048 000100 0.000 048 A010100 500000 048 A020100 0.550 048 B010100 500000 048 B020100 0.500 048 C010100 1500000 048 C020100 0.450 048 D010100 0 048 D020100 0.000 048 E010100 0 048 E020100 0.000 048 F010100 0 048 F020100 0.000 048 G010100 0 048 G020100 0.000 048 H010100 0 048 H020100 0.000 048 I010100 0 048 I020100 0.000 048 J010100 0 048 J020100 0.000 048 K010100 2500000 048 K020100 0.425 049 000100 N 050 000100 N 051 000100 N 052 000100 N 053 A000100 Y 053 B000100 Y 055 A000100 N 055 B000100 N 056 000100 Y 057 000100 N 058 A000100 N 059 000100 Y 060 A000100 N 060 B000100 N 061 000100 0 062 A000100 Y 062 B000100 0.0 062 C000100 0.0 062 D000100 0.0 062 E000100 0.5 062 F000100 0.0 062 G000100 0.0 062 H000100 0.0 062 I000100 0.0 062 J000100 0.0 062 K000100 0.0 062 L000100 0.0 062 M000100 0.0 062 N000100 0.0 062 O000100 99.0 062 P000100 0.0 062 Q000100 0.0 062 R000100 0.0 063 A000100 0 063 B000100 4.9 064 A000100 Y 064 B000100 N 067 000100 N 068 A000100 N 068 B000100 N 069 000100 N 070 A010100 Y 070 A020100 Y 070 B010100 Y 070 B020100 N 070 C010100 Y 070 C020100 N 070 D010100 Y 070 D020100 N 070 E010100 Y 070 E020100 N 070 F010100 Y 070 F020100 N 070 G010100 Y 070 G020100 N 070 H010100 Y 070 H020100 N 070 I010100 Y 070 I020100 N 070 J010100 Y 070 J020100 N 070 K010100 Y 070 K020100 N 070 L010100 Y 070 L020100 N 070 M010100 Y 070 M020100 N 070 N010100 Y 070 N020100 N 070 O010100 Y 070 O020100 N 070 P010100 Y 070 P020100 Y 070 Q010100 Y 070 Q020100 N 070 R010100 Y 070 R020100 N 071 A000100 59707 071 B000100 64020 071 C000100 556963 071 D000100 11 072 A000100 12 072 B000100 24593 072 C000100 0 072 D000100 0 072 E000100 0 072 F000100 3056 072 G000100 180 072 H000100 0 072 I000100 491 072 J000100 25 072 K000100 0 072 L000100 0 072 M000100 26 072 N000100 39 072 O000100 0 072 P000100 0 072 Q000100 0 072 R000100 42 072 S000100 80 072 T000100 1663 072 U000100 0 072 V000100 0 072 W000100 39 072 X000100 5641 072 Y000100 477 072 Z000100 19429 072AA000100 1509 072BB000100 59 072CC010100 0 072CC020100 4486 072DD010100 18555 072DD020100 991 072EE000100 0 073 A010100 0.0000 073 A020100 0.0000 073 B000100 0.0000 073 C000100 0.0000 074 A000100 44 074 B000100 0 074 C000100 2600 074 D000100 550907 074 E000100 0 074 F000100 0 074 G000100 0 074 H000100 0 074 I000100 196 074 J000100 65 074 K000100 0 074 L000100 7720 074 M000100 0 074 N000100 561532 074 O000100 3513 074 P000100 377 074 Q000100 0 074 R010100 0 074 R020100 0 074 R030100 0 074 R040100 890 074 S000100 0 074 T000100 556752 074 U010100 41638 074 U020100 2548 074 V010100 0.00 074 V020100 0.00 074 W000100 0.0000 074 X000100 4241 074 Y000100 0 075 A000100 0 075 B000100 561270 076 000100 0.00 SIGNATURE Brian L. Murray TITLE Senior Vice President/Chief Compliance Officer EX-99.77Q1 OTHR EXHB 2 vtf-exlist.htm EXHIBIT LIST 
VOYAGEUR TAX FREE FUNDS

Registration No. 811-03910
FORM N-SAR
Annual Period Ended August 31, 2015


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

Accountant's report on internal control, attached as Exhibit.

895376

WS:MFG_Philadelphia:864262:v1
EX-99.77B ACCT LTTR 3 vtf-77b.htm EX-99.77B 
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, 2015, 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 trust?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 trust'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 trust; (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 trust are being made only in accordance with authorizations of management and trustees of the trust; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a trust?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, 2015.

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 22, 2015


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