0000797923-12-000005.txt : 20120629 0000797923-12-000005.hdr.sgml : 20120629 20120629111238 ACCESSION NUMBER: 0000797923-12-000005 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20120430 FILED AS OF DATE: 20120629 DATE AS OF CHANGE: 20120629 EFFECTIVENESS DATE: 20120629 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 SEC ACT: 1940 Act SEC FILE NUMBER: 811-04764 FILM NUMBER: 12934539 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 1 answer.fil ANNUAL NSAR FORM PAGE 1 000 B000000 04/30/2012 000 C000000 0000797923 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 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 10 014 A000001 BNY MELLON CAPITAL MARKETS, LLC 014 B000001 8-35255 014 A000002 CONVERGEX EXECUTION SOLUTIONS, LLC 014 B000002 8-46838 014 A000003 CONVERGEX PRIME SERVICES 014 B000003 8-67289 014 A000004 G-TRADE SERVICES LLC 014 B000004 8-67304 014 A000005 EZE CASTLE TRANSACTION SERVICES LLC 014 B000005 8-66577 014 A000006 PERSHING ADVISOR SOLUTIONS LLC 014 B000006 8-47425 014 A000007 PERSHING LLC 014 B000007 8-17574 014 A000008 WESTMINSTER RESEARCH ASOCIATES INC. 014 B000008 8-28900 014 A000009 MBSC SECURITIES CORPORATION 014 B000009 8-13801 018 000000 Y PAGE 2 019 A000000 Y 019 B000000 156 019 C000000 DREYFUSFAM 020 C000001 0 020 C000002 0 020 C000003 0 020 C000004 0 020 C000005 0 020 C000006 0 020 C000007 0 020 C000008 0 020 C000009 0 020 C000010 0 021 000000 0 022 A000001 BANK OF AMERICA NA 022 B000001 94-1687665 022 C000001 71369 022 D000001 62599 022 A000002 J.P. MORGAN SECURITIES INC. 022 B000002 13-3299429 022 C000002 59673 022 D000002 33268 022 A000003 CITIGROUP INC. 022 B000003 52-1568099 022 C000003 27150 022 D000003 24428 022 A000004 GOLDMAN, SACHS & CO. 022 B000004 13-5108880 022 C000004 25324 022 D000004 22180 022 A000005 MORGAN STANLEY 022 B000005 36-3145972 022 C000005 27285 022 D000005 17777 022 A000006 WELLS FARGO & CO. 022 B000006 41-0449260 022 C000006 19966 022 D000006 15162 022 A000007 BARCLAYS CAPITAL INC. 022 B000007 06-1031656 022 C000007 24702 022 D000007 10079 022 A000008 EJD LLC 022 B000008 20-8494517 022 C000008 8682 022 D000008 8626 022 A000009 FMS BONDS, INC. 022 B000009 59-1842344 022 C000009 0 022 D000009 15409 022 A000010 SIEBERT, BRANFORD, SHANK & CO., LLC PAGE 3 022 B000010 13-3932653 022 C000010 6449 022 D000010 7770 023 C000000 292633 023 D000000 260947 024 000000 N 025 D000001 0 025 D000002 0 025 D000003 0 025 D000004 0 025 D000005 0 025 D000006 0 025 D000007 0 025 D000008 0 028 A010000 1598 028 A020000 1175 028 A030000 0 028 A040000 3588 028 B010000 1060 028 B020000 0 028 B030000 0 028 B040000 4837 028 C010000 4018 028 C020000 2402 028 C030000 0 028 C040000 3571 028 D010000 1897 028 D020000 1081 028 D030000 0 028 D040000 4524 028 E010000 1018 028 E020000 1080 028 E030000 0 028 E040000 3616 028 F010000 1545 028 F020000 1080 028 F030000 0 028 F040000 3722 028 G010000 11136 028 G020000 6818 028 G030000 0 028 G040000 23858 028 H000000 5975 029 000000 Y 030 A000000 19 030 B000000 4.50 030 C000000 0.00 031 A000000 5 031 B000000 0 032 000000 14 033 000000 0 PAGE 4 034 000000 Y 035 000000 0 036 A000000 N 036 B000000 0 037 000000 N 038 000000 0 039 000000 N 040 000000 Y 041 000000 Y 042 A000000 0 042 B000000 0 042 C000000 100 042 D000000 0 042 E000000 0 042 F000000 0 042 G000000 0 042 H000000 0 043 000000 104 044 000000 0 062 A000000 Y 062 B000000 0.0 062 C000000 0.0 062 D000000 0.0 062 E000000 2.5 062 F000000 0.0 062 G000000 0.0 062 H000000 0.0 062 I000000 0.0 062 J000000 0.0 062 K000000 0.0 062 L000000 0.0 062 M000000 0.0 062 N000000 0.0 062 O000000 99.0 062 P000000 0.0 062 Q000000 0.0 062 R000000 0.0 063 A000000 0 063 B000000 14.1 064 A000000 Y 064 B000000 Y 065 000000 N 066 A000000 N 067 000000 N 068 A000000 N 068 B000000 N 069 000000 N 070 A010000 Y 070 A020000 N 070 B010000 N 070 B020000 N PAGE 5 070 C010000 Y 070 C020000 N 070 D010000 N 070 D020000 N 070 E010000 Y 070 E020000 N 070 F010000 N 070 F020000 N 070 G010000 Y 070 G020000 N 070 H010000 N 070 H020000 N 070 I010000 N 070 I020000 N 070 J010000 Y 070 J020000 Y 070 K010000 Y 070 K020000 N 070 L010000 N 070 L020000 N 070 M010000 N 070 M020000 N 070 N010000 Y 070 N020000 N 070 O010000 Y 070 O020000 N 070 P010000 Y 070 P020000 N 070 Q010000 N 070 Q020000 N 070 R010000 Y 070 R020000 N 071 A000000 196433 071 B000000 210849 071 C000000 486405 071 D000000 40 072 A000000 12 072 B000000 24121 072 C000000 0 072 D000000 0 072 E000000 0 072 F000000 2721 072 G000000 0 072 H000000 0 072 I000000 1454 072 J000000 43 072 K000000 0 072 L000000 25 072 M000000 31 072 N000000 58 072 O000000 0 PAGE 6 072 P000000 51 072 Q000000 0 072 R000000 43 072 S000000 50 072 T000000 104 072 U000000 0 072 V000000 7 072 W000000 48 072 X000000 4635 072 Y000000 247 072 Z000000 19733 072AA000000 15615 072BB000000 3599 072CC010000 26484 072CC020000 0 072DD010000 9306 072DD020000 10276 072EE000000 0 073 A010000 0.0000 073 A020000 0.0000 073 B000000 0.0000 073 C000000 0.0000 074 A000000 3367 074 B000000 0 074 C000000 12400 074 D000000 500929 074 E000000 0 074 F000000 0 074 G000000 0 074 H000000 0 074 I000000 0 074 J000000 0 074 K000000 0 074 L000000 6853 074 M000000 27 074 N000000 523576 074 O000000 11784 074 P000000 385 074 Q000000 0 074 R010000 0 074 R020000 0 074 R030000 0 074 R040000 5511 074 S000000 0 074 T000000 505896 074 U010000 18719 074 U020000 20759 074 V010000 0.00 074 V020000 0.00 074 W000000 0.0000 074 X000000 7049 PAGE 7 074 Y000000 0 075 A000000 0 075 B000000 494905 076 000000 0.00 077 A000000 Y 077 B000000 Y 080 A000000 NATIONAL UNION FIRE INS. CO. OF PITTSBURGH 080 B000000 FEDERAL INSURANCE COMPANY 080 C000000 115000 081 A000000 Y 081 B000000 183 082 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 eyconsent.htm E&Y CONSENT eyconsent.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, 2012, 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 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 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, 2012.

 

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 28, 2012