-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, TH24dWzMeI2l44RQMtsTT+Y/KOxythhJNhuccrWwDyu7g3oafhKtOihChzJIG9Mx n7S71hDFmpdRZzWUyj5Pxg== 0000797923-10-000006.txt : 20100629 0000797923-10-000006.hdr.sgml : 20100629 20100629100021 ACCESSION NUMBER: 0000797923-10-000006 CONFORMED SUBMISSION TYPE: NSAR-B/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20100430 FILED AS OF DATE: 20100629 DATE AS OF CHANGE: 20100629 EFFECTIVENESS DATE: 20100629 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS MUNICIPAL BOND OPPORTUNITY FUND CENTRAL INDEX KEY: 0000797923 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: NSAR-B/A SEC ACT: 1940 Act SEC FILE NUMBER: 811-04764 FILM NUMBER: 10921764 BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE STREET 2: THE DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226840 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER MUNICIPAL BOND FUND DATE OF NAME CHANGE: 19970605 FORMER COMPANY: FORMER CONFORMED NAME: PREMIER MUNICIPAL BOND FUND DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: PREMIER TAX EXEMPT BOND FUND DATE OF NAME CHANGE: 19900916 0000797923 S000000090 DREYFUS MUNICIPAL BOND OPPORTUNITY FUND C000000131 Class A PTEBX C000000132 Class B PMUBX C000000133 Class C DMBCX C000001400 Class Z dmbzx NSAR-B/A 1 answer.fil ANNUAL REPORT PAGE 1 000 B000000 04/30/2010 000 C000000 0000797923 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 Y 000 H000000 N 000 I000000 6.1 000 J000000 U 001 A000000 DREYFUS MUNICIPAL BOND OPPORTUNITY FUND 001 B000000 811-4764 001 C000000 2129226620 002 A000000 200 PARK AVENUE 002 B000000 NEW YORK 002 C000000 NY 002 D010000 10166 003 000000 N 004 000000 N 005 000000 N 006 000000 N 007 A000000 N 007 B000000 0 007 C010100 1 007 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 A000001 THE DREYFUS CORPORATION 008 B000001 A 008 C000001 801-1847 008 D010001 NEW YORK 008 D020001 NY 008 D030001 10166 012 A000001 DREYFUS TRANSFER, INC. 012 B000001 85-11312 012 C010001 NEW YORK 012 C020001 NY 012 C030001 10166 014 A000001 BNY MELLON CAPITAL MARKETS, LLC. 014 B000001 8-35255 014 A000002 BNY CONVERGEX EXECUTION SOLUTIONS, LLC 014 B000002 8-46838 014 A000004 BNY MELLON SECURITIES LLC 014 B000004 8-51710 014 A000006 G-TRADE SERVICES LLC 014 B000006 8-67304 PAGE 2 014 A000007 DHF SERVICES LLC 014 B000007 8-67211 014 A000008 EZE CASTLE TRANSACTION SERVICES LLC 014 B000008 8-66577 014 A000009 LIQUIDPOINT LLC 014 B000009 8-51850 014 A000010 PERSHING ADVISOR SOLUTIONS LLC 014 B000010 8-47425 014 A000011 PERSHING LLC 014 B000011 8-17574 014 A000012 WESTMINSTER RESEARCH ASSOCIATES INC. 014 B000012 8-28900 014 A000014 MBSC SECURITIES CORPORATION 014 B000014 8-13801 014 A000015 NORTHPOINT TRADING PARTNERS, LLC 014 B000015 8-67289 018 000000 N 019 A000000 Y 019 B000000 167 019 C000000 DREYFUSFAM 022 A000001 CITIGROUP INC. 022 B000001 52-1568099 022 C000001 24011 022 D000001 19602 022 A000002 J.P. 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CO. OF PITTSBURGH 080 B000000 VIGILANT INSURANCE COMPANY 080 C000000 125000 081 A000000 Y 081 B000000 190 082 A000000 N 082 B000000 0 083 A000000 N 083 B000000 0 084 A000000 N 084 B000000 0 085 A000000 Y 085 B000000 N SIGNATURE GAVIN REILLY TITLE ASSISTANT TREASURER EX-23 2 nsardmbof.htm CONSENT LETTER nsardmbof.htm - Generated by SEC Publisher for SEC Filing

 

 

 

 

 

 

 

 

Report of Independent Registered Public Accounting Firm

 

 

To the Shareholders and Board of Trustees of

Dreyfus Municipal Bond Opportunity Fund

 

In planning and performing our audit of the financial statements of Dreyfus Municipal Bond Opportunity Fund (the “Company”) as of and for the year ended April 30, 2010, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Company’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 Company’s internal control over financial reporting. Accordingly, we express no such opinion. 

 

The management of the Company 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 ne cessary 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 Company’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 that might be material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the Company’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 April 30, 2010.

 

This report is intended solely for the information and use of management and the Board of Trustees of Dreyfus Municipal Bond Opportunity 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.

 

 

ERNST & YOUNG LLP

 

 

New York, New York

June 25, 2010

 

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