0000797923-16-000018.txt : 20160629 0000797923-16-000018.hdr.sgml : 20160629 20160629110853 ACCESSION NUMBER: 0000797923-16-000018 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 4 CONFORMED PERIOD OF REPORT: 20160430 FILED AS OF DATE: 20160629 DATE AS OF CHANGE: 20160629 EFFECTIVENESS DATE: 20160629 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: 161737748 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 C000000133 Class C DMBCX C000001400 Class Z DMBZX NSAR-B 1 answer.fil ANNUAL N-SAR PAGE 1 000 B000000 04/30/2016 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 811-04764 001 C000000 4122342057 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 10 018 000000 Y 019 A000000 Y 019 B000000 136 019 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 19178 022 D000001 5952 PAGE 2 022 A000002 MORGAN STANLEY 022 B000002 36-3145972 022 C000002 7590 022 D000002 16695 022 A000003 CITIGROUP INC. 022 B000003 52-1568099 022 C000003 12565 022 D000003 7209 022 A000004 BARCLAYS CAPITAL INC. 022 B000004 06-1031656 022 C000004 11388 022 D000004 4563 022 A000005 JANNEY MONTGOMERY SCOTT LLC 022 B000005 23-0731260 022 C000005 512 022 D000005 8024 022 A000006 J.P. 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CO. OF PITTSBURGH, PA 080 B000000 FEDERAL INSURANCE COMPANY 080 C000000 115000 081 A000000 Y 081 B000000 161 082 A000000 N 082 B000000 0 083 A000000 N PAGE 6 083 B000000 0 084 A000000 N 084 B000000 0 085 A000000 Y 085 B000000 N SIGNATURE JONI CHARATAN TITLE VP & ASST SECRETARY EX-99.77B ACCT LTTR 2 eyletter022.htm ACCOUNTANT'S REPORT ON INTERNAL CONTROL eyletter022.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, 2016, 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, 2016.

 

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.

 

 

/s/ ERNST & YOUNG LLP

 

 

New York, New York

June 24, 2016

 EX-99.77I NEW SECUR 3 subitem77i.htm TERMS OF NEW OR AMENDED SECURITIES subitem77i.htm - Generated by SEC Publisher for SEC Filing

Sub-Items 77I & 77Q1(d). Terms of New or Amended Securities

 

Dreyfus Municipal Bond Opportunity Fund (the “Company”)
Dreyfus Municipal Bond Opportunity Fund (the “Fund”)

 

Effective February 1, 2016, the Board of Directors of the Company, on behalf of the Fund, approved the following proposals:

·         A proposal to limit the availability of certain Fund share classes and sales load waivers or reductions pursuant to “grandfathering” provisions described in the Fund’s Prospectus and/or Statement of Additional Information to shareholders who purchase Fund shares through the Fund’s distributor;

·         A proposal to modify or eliminate certain front-end sales load waivers with respect to purchases of Class A shares of the Fund and modify or eliminate certain contingent deferred sales charge waivers with respect to redemptions of Class A and Class C shares of the Fund; and

·         A proposal to modify the Fund’s exchange and related shareholder privileges.

These changes, with respect to the Fund, were reflected in a Supplement to the Fund’s Prospectus, filed with the Securities and Exchange Commission (the “SEC”) on November 13, 2015 pursuant to Rule 497(e) under the Securities Act of 1933, as amended. 

The Fund’s revised Rule 18f-3 Plan was filed with the SEC on January 21, 2016 as Exhibit (n)(2) to Post-Effective Amendment No. 50 to the Company’s Registration Statement and is incorporated by reference hereto.

 

 EX-99.77Q1 OTHR EXHB 4 subitem77qid.htm SUB-ITEM 77Q1(D) subitem77qid.htm - Generated by SEC Publisher for SEC Filing

Sub-Items 77I & 77Q1(d). Terms of New or Amended Securities

 

Dreyfus Municipal Bond Opportunity Fund (the “Company”)
Dreyfus Municipal Bond Opportunity Fund (the “Fund”)

 

Effective February 1, 2016, the Board of Directors of the Company, on behalf of the Fund, approved the following proposals:

·         A proposal to limit the availability of certain Fund share classes and sales load waivers or reductions pursuant to “grandfathering” provisions described in the Fund’s Prospectus and/or Statement of Additional Information to shareholders who purchase Fund shares through the Fund’s distributor;

·         A proposal to modify or eliminate certain front-end sales load waivers with respect to purchases of Class A shares of the Fund and modify or eliminate certain contingent deferred sales charge waivers with respect to redemptions of Class A and Class C shares of the Fund; and

·         A proposal to modify the Fund’s exchange and related shareholder privileges.

These changes, with respect to the Fund, were reflected in a Supplement to the Fund’s Prospectus, filed with the Securities and Exchange Commission (the “SEC”) on November 13, 2015 pursuant to Rule 497(e) under the Securities Act of 1933, as amended. 

The Fund’s revised Rule 18f-3 Plan was filed with the SEC on January 21, 2016 as Exhibit (n)(2) to Post-Effective Amendment No. 50 to the Company’s Registration Statement and is incorporated by reference hereto.