0001145549-19-005511.txt : 20190308 0001145549-19-005511.hdr.sgml : 20190308 20190308121509 ACCESSION NUMBER: 0001145549-19-005511 CONFORMED SUBMISSION TYPE: N-CEN/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20180831 FILED AS OF DATE: 20190308 DATE AS OF CHANGE: 20190308 EFFECTIVENESS DATE: 20190308 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VOYAGEUR MUTUAL FUNDS II CENTRAL INDEX KEY: 0000809872 IRS NUMBER: 841044878 STATE OF INCORPORATION: DE FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: N-CEN/A SEC ACT: 1940 Act SEC FILE NUMBER: 811-04989 FILM NUMBER: 19668310 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 MUTUAL FUNDS INC-II DATE OF NAME CHANGE: 19940328 FORMER COMPANY: FORMER CONFORMED NAME: VOYAGEUR COLORADO TAX FREE FUND INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: COLORADO DOUBLE TAX EXEMPT FUND INC DATE OF NAME CHANGE: 19900625 N-CEN/A 1 primary_doc.xml X0101 N-CEN/A 0001145549-18-007957 LIVE 0000809872 XXXXXXXX false false false N-1A true Voyageur Mutual Funds II 811-04989 0000809872 549300H611PRQB3GVZ78 ONE COMMERCE SQUARE 2005 MARKET STREET Philadelphia 19103 US-PA US 800-523-1918 The Bank of New York Mellon 240 Greenwich St. New York 10286 212-495-1784 Records related to its functions as custodian Macquarie Investment Management Business Trust 1 Commerce Square 2005 Market St. Philadelphia 19103-7098 215-255-2300 Records related to its functions as investment advisor Delaware Distributors, L.P. 2005 Market St. 9th floor Philadelphia 19103 215-255-2369 Records related to its functions as distributor Delaware Investments Fund Services Company 2005 Market St. Philadelphia 19103 1-800-523-1918 Records related to its functions as transfer agent Y N N-1A 1 Y Ann D. Borowiec 001572984 N Frances A. Sevilla-Sacasa 002891126 N Janet L. Yeomans N/A N John A. Fry 004939819 N Joseph W. Chow N/A N Lucinda S. Landreth N/A N Shawn K. Lytle N/A Y Thomas K. Whitford N/A N Thomas L. Bennett N/A N Brian L. Murray, Jr. 003130285 2005 Market St. Philadelphia 19103-7094 XXXXXX N N N N N N N MERRILL LYNCH, PIERCE, FENNER & SMITH INC. 008-7221 000007691 8NAV47T0Y26Q87Y0QP81 N CITIGROUP GLOBAL MARKETS INC. 008-8177 000007059 MBNUM2BPBDO7JBLYG310 N DELAWARE DISTRIBUTORS, L.P. 008-29755 000014232 N/A Y N PricewaterhouseCoopers LLP 238 5493002GVO7EO8RNNS37 N N N N N N N Delaware Tax-Free Colorado Fund S000002417 UI0P83JQ1QSD6YFNC886 Y 3 0 0 N/A N N Y N N/A N/A N/A Rule 10f-3 (17 CFR 270.10f-3) Rule 17a-7 (17 CFR 270.17a-7) Rule 17e-1 (17 CFR 270.17e-1) Y Y N N Macquarie Investment Management Business Trust 801-32108 000105390 VMQ5TW8ZKH9FK4NGPY42 N BNY Mellon Investment Servicing (U.S.) Inc. 084-01761 549300CFZQLI9QMJ1Z03 N Y Delaware Investments Fund Services Company N/A N/A Y N N Standard & Poor's Financial Services LLC 549300U4VWNITEKO2881 N ICE Data Pricing & Reference Data, LLC 5493000NQ9LYLDBCTL34 N Thomson Reuters Corporation 549300561UZND4C7B569 CA N Bloomberg Inc. 549300RMUDWPHCUQNE66 N Markit North America, Inc. N/A N N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N Delaware Investments Fund Services Company N/A Y N N BNY Mellon Investment Servicing (US) Inc. 549300CFZQLI9QNJ1Z03 N N N Delaware Distributors, L.P. 008-29755 000014232 N/A 0.000000000000 Macquarie Securities (USA) Inc. 008-47198 000036368 549300670K07JRB5UQ40 0.000000000000 0.000000000000 CitiGroup Global Markets Inc. 008-08177 000007059 MBNUM2BPBDO7JBLYG310 2206214.000000000000 GEORGE K. BAUM & COMPANY 008-47195 000036354 2549005N903KCZC52486 2695606.000000000000 JP Morgan Securities LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 30188880.000000000000 Loop Capital Markets LLC 008-50140 000043098 254900FPPM2WN90D4786 1428546.000000000000 Merrill Lynch, Pierce, Fenner & Smith Incorporated 008-07221 000007691 8NAV47T0Y26Q87Y0QP81 4689088.000000000000 STIFEL NICOLAUS & COMPANY INC. 008-01447 000000793 5WUVMA08EYG4KEUPW589 2235764.000000000000 RAYMOND JAMES & ASSOCIATES, INC. 008-10999 000000705 U4ONQX15J3RO8XCKE979 1481162.000000000000 PIPER JAFFRAY & CO. 008-15204 000000665 549300GRQCWQ3XGH0H10 1940477.000000000000 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 2254920.000000000000 OPPENHEIMER & CO., INC. 008-4077 000000249 254900VH02JQR2L8XD64 2100740.000000000000 56830382.000000000000 N 201239266.000000000000 0.000000000000 Committed 155000000.000000000000 N N N N true INTERNAL CONTROL RPT 2 voyageurmutualfundsii.htm Form 8-K

Report of Independent Registered Public Accounting Firm

To the Board of Trustees of Voyageur Mutual Funds II and Shareholders of Delaware Tax-Free Colorado Fund

In planning and performing our audit of the financial statements of Delaware Tax-Free Colorado Fund (the “Trust”) as of and for the year ended August 31, 2018, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), 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-CEN, 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 PCAOB. 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 a material weakness as defined above as of August 31, 2018.

This report is intended solely for the information and use of the Board of Trustees of Voyageur Mutual Funds II 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/ PricewaterhouseCoopers LLP

October 17, 2018