0001752724-19-105479.txt : 20190822 0001752724-19-105479.hdr.sgml : 20190822 20190822162218 ACCESSION NUMBER: 0001752724-19-105479 CONFORMED SUBMISSION TYPE: N-CEN/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20181031 FILED AS OF DATE: 20190822 DATE AS OF CHANGE: 20190822 EFFECTIVENESS DATE: 20190822 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GOLDMAN SACHS TRUST CENTRAL INDEX KEY: 0000822977 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: N-CEN/A SEC ACT: 1940 Act SEC FILE NUMBER: 811-05349 FILM NUMBER: 191046325 BUSINESS ADDRESS: STREET 1: 71 SOUTH WACKER DRIVE STREET 2: C/O GOLDMAN SACHS & CO CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 3126554400 MAIL ADDRESS: STREET 1: 200 WEST STREET CITY: NEW YORK STATE: NY ZIP: 10282 FORMER COMPANY: FORMER CONFORMED NAME: GOLDMAN SACHS SHORT INTERMEDIATE GOVERNMENT FUND DATE OF NAME CHANGE: 19910711 FORMER COMPANY: FORMER CONFORMED NAME: SHORT INTERMEDIATE GOVERNMENT FUND DATE OF NAME CHANGE: 19900104 0000822977 S000009326 Goldman Sachs Large Cap Value Insights Fund C000025517 Institutional GCVIX C000025518 Service GCLSX C000025519 Class A GCVAX C000025521 Class C GCVCX C000058963 Class R GCVRX C000058964 Investor Shares GCVTX C000158455 Class R6 Shares GCVUX C000201736 Class P Shares GMXPX 0000822977 S000009327 Goldman Sachs U.S. Equity Insights Fund C000025523 Institutional GSELX C000025524 Service GSESX C000025525 Class A GSSQX C000025527 Class C GSUSX C000058965 Class R GSURX C000058966 Investor Shares GSUTX C000158456 Class R6 Shares GSEUX C000201737 Class P Shares GSEPX 0000822977 S000009328 Goldman Sachs Large Cap Growth Insights Fund C000025529 Institutional GCGIX C000025530 Service GSCLX C000025531 Class A GLCGX C000025533 Class C GLCCX C000058967 Class R GLCRX C000058968 Investor Shares GLCTX C000158457 Class R6 Shares GLCUX C000201738 Class P Shares GMZPX 0000822977 S000009329 Goldman Sachs Small Cap Equity Insights Fund C000025535 Institutional GCSIX C000025536 Service GCSSX C000025537 Class A GCSAX C000025539 Class C GCSCX C000058969 Class R GDSRX C000058970 Investor Shares GDSTX C000158458 Class R6 Shares GCSUX C000201739 Class P Shares GMAPX 0000822977 S000009330 Goldman Sachs International Equity Insights Fund C000025541 Institutional GCIIX C000025542 Service GCISX C000025543 Class A GCIAX C000025545 Class C GCICX C000058971 Class R GCIRX C000058972 Investor Shares GCITX C000161504 Class R6 Shares GCIUX C000201740 Class P Shares GGFPX 0000822977 S000009331 Goldman Sachs International Equity ESG Fund C000025547 Institutional GSIEX C000025548 Service GSISX C000025549 Class A GSIFX C000025551 Class C GSICX C000091956 Investor Shares GIRNX C000169233 Class R6 GSIWX C000201741 Class P Shares GTFPX 0000822977 S000009335 Goldman Sachs Emerging Markets Equity Fund C000025571 Institutional GEMIX C000025572 Service GEMSX C000025573 Class A GEMAX C000025575 Class C GEMCX C000091958 Investor Shares GIRMX C000161505 Class R6 Shares GEMUX C000201742 Class P Shares GAHPX 0000822977 S000009337 Goldman Sachs Asia Equity Fund C000025583 Institutional GSAIX C000025585 Class A GSAGX C000025587 Class C GSACX C000141341 Investor Shares GSAEX C000198939 Class R6 Shares GSAFX C000201743 Class P Shares GMEPX 0000822977 S000009342 Goldman Sachs Income Builder Fund C000025613 Institutional GSBIX C000025615 Class A GSBFX C000025617 Class C GSBCX C000091959 Investor Shares GKIRX C000161511 Class R6 Shares GSBUX C000201720 Class P Shares GGKPX 0000822977 S000014928 Goldman Sachs International Equity Income Fund C000040523 Class A GSAKX C000040525 Class C GSCKX C000040526 Institutional GSIKX C000058986 Class R GSRKX C000058987 Investor Shares GSTKX C000169234 Class R6 GSUKX C000201744 Class P Shares GSNPX 0000822977 S000014929 Goldman Sachs Small Cap Value Insights Fund C000040529 Class A GSATX C000040531 Class C GSCTX C000040532 Institutional GSITX C000058988 Class R GTTRX C000058989 Investor Shares GTTTX C000158459 Class R6 Shares GTTUX C000201745 Class P Shares GSXPX 0000822977 S000014930 Goldman Sachs Small Cap Growth Insights Fund C000040533 Class A GSAOX C000040535 Class C GSCOX C000040536 Institutional GSIOX C000058990 Class R GSROX C000058991 Investor Shares GSTOX C000158460 Class R6 Shares GINUX C000201746 Class P Shares GSZPX 0000822977 S000018300 Goldman Sachs International Small Cap Insights Fund C000050449 Institutional GICIX C000050450 Class A GICAX C000050451 Class C GICCX C000091961 Investor Shares GIRLX C000161506 Class R6 Shares GICUX C000201747 Class P Shares GGDPX 0000822977 S000018301 Goldman Sachs Emerging Markets Equity Insights Fund C000050452 Institutional GERIX C000050453 Class A GERAX C000050454 Class C GERCX C000091962 Investor Shares GIRPX C000141554 Class R Shares GRRPX C000161507 Class R6 Shares GERUX C000201748 Class P Shares GAGPX 0000822977 S000031300 GOLDMAN SACHS N-11 EQUITY FUND C000097022 CLASS A SHARES GSYAX C000097023 CLASS C SHARES GSYCX C000097024 INSTITUTIONAL SHARES GSYIX C000097025 Investor Shares GSYRX C000198940 Class R6 Shares GSYFX C000201749 Class P Shares GMKPX 0000822977 S000036119 Goldman Sachs Rising Dividend Growth Fund C000110562 Class A GSRAX C000110563 Class C GSRCX C000110564 Institutional GSRLX C000110565 Investor Shares GSRIX C000110566 Class R GSRRX C000198933 Class R6 Shares GSRFX C000201721 Class P Shares GMHPX 0000822977 S000040921 Goldman Sachs Total Emerging Markets Income Fund C000126890 CLASS A SHARES GDDAX C000126891 CLASS C SHARES GDDCX C000126892 INSTITUTIONAL SHARES GDDIX C000126893 CLASS R SHARES GDDRX C000126894 Investor Shares GIRDX C000195495 Class R6 Shares GDDSX C000202047 Class P Shares GSHPX 0000822977 S000050161 Goldman Sachs Absolute Return Multi-Asset Fund C000158276 Class A Shares GARDX C000158277 Class C Shares GAREX C000158278 Institutional Shares GARFX C000158279 Investor Shares GARMX C000158280 Class R Shares GARRX C000158281 Class R6 Shares GARNX C000201717 Class P Shares GARPX 0000822977 S000057205 Goldman Sachs ESG Emerging Markets Equity Fund C000182038 Class A Shares GEBAX C000182039 Class C Shares GEBCX C000182040 Institutional Shares GEBIX C000182041 Investor Shares GEBNX C000182042 Class R Shares GEBRX C000182043 Class R6 Shares GEBSX C000203335 Class P Shares GEPPX N-CEN/A 1 primary_doc.xml X0201 N-CEN/A 0001752724-19-001110 LIVE 0000822977 XXXXXXXX 811-05349 false false false N-1A S000040921 true S000009329 true S000014929 true S000009331 true S000050161 true S000057205 true S000018301 true S000036119 true S000009326 true S000009337 true S000009342 true S000009330 true S000014928 true S000009335 true S000014930 true S000031300 true S000018300 true S000009327 true S000009328 true GOLDMAN SACHS TRUST 811-05349 0000822977 S2FHCT8U6D2VORP0J605 71 SOUTH WACKER DRIVE C/O GOLDMAN SACHS & CO CHICAGO 60606 US-IL US 312-655-4400 JPMorgan Chase Bank, National Association 1111 Polaris Parkway Columbus 43240 N-A Accounting, Financial Reporting, Expense State Street Bank and 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MORGAN SECURITIES (ASIA PACIFIC) LIMITED N/A 000000000 871JPXVZ0Z8I863B6V34 HK 1174.70000000 UBS Limited N/A 000000000 REYPIEJN7XZHSUI0N355 GB 286.45000000 MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED 8-7221 000007691 8NAV47T0Y26Q87Y0QP81 305.12000000 Credit Suisse Securities (USA) LLC 8-422 000000816 1V8Y6QCX6YMJ2OELII46 1113.24000000 CREDIT SUISSE (HONG KONG) LIMITED N/A 000000000 54930025BDY2HW6EF014 HK 143.30000000 5611.81000000 Citigroup Global Markets Inc. 8-8177 000007059 MBNUM2BPBDO7JBLYG310 2688.00000000 2688.00000000 Y 3036162.00000000 N true INTERNAL CONTROL RPT 2 NCEN_3930860458882968.txt Report of Independent Registered Public Accounting Firm To the Board of Trustees of Goldman Sachs Trust and Shareholders of the Funds listed in Appendix A: In planning and performing our audits of the financial statements of the Funds listed in Appendix A, (hereafter collectively referred to as the "Funds") as of and for the periods listed in Appendix A, in accordance with the standards of the Public Company Accounting Oversight Board (United States) ("PCAOB"), we considered the Funds' 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 Funds' internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Funds' internal control over financial reporting. The management of the Funds 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 Funds' 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 Funds' 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 October 31, 2018. This report is intended solely for the information and use of the Board of Trustees of Goldman Sachs Trust 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 Boston, Massachusetts December 27, 2018 Appendix A Fu nd Period Gol dma n Sac hs Asia Equ ity Fun d November 1, 2017 - October 31, 2018 Gol dma n Sac hs Em ergi ng Mar kets Equ ity Fun d November 1, 2017 - October 31, 2018 Gol dma n Sac hs N- 11 Equ ity Fun d November 1, 2017 - October 31, 2018 Gol dma n Sac hs ESG Em ergi ng Mar kets Equ ity Fun d May 31, 2018 (commenc ement of operations ) through October 31, 2018 Gol dma n Sac hs Inte rnat iona l Equ ity ESG Fun d (for mer ly, Gol dma n Sac hs Foc use d Inte rnat iona l Equ ity Fun d) November 1, 2017 - October 31, 2018 Gol dma n Sac hs Inte rnat iona l Equ ity Inc ome Fun d (for mer ly, Gol dma n Sac hs Stra tegi c Inte rnat iona l Equ ity Fun d) November 1, 2017 - October 31, 2018 Gol dma n Sac hs Em ergi ng Mar kets Equ ity Insi ghts Fun d November 1, 2017 - October 31, 2018 Gol dma n Sac hs Inte rnat iona l Equ ity Insi ghts Fun d November 1, 2017 - October 31, 2018 Gol dma n Sac hs Inte rnat iona l Sma ll Cap Insi ghts Fun d November 1, 2017 - October 31, 2018 Gol dma n Sac hs Inc ome Buil der Fun d November 1, 2017 - October 31, 2018 Gol dma n Sac hs Risi ng Divi den d Gro wth Fun d November 1, 2017 - October 31, 2018 Gol dma n Sac hs Tot al Em ergi ng Mar kets Inc ome Fun d April 1, 2018 - October 31, 2018 Gol dma n Sac hs Abs olut e Ret urn Mul ti- Ass et Fun d November 1, 2017 - October 31, 2018 Gol dma n Sac hs Lar ge Cap Gro wth Insi ghts Fun d November 1, 2017 - October 31, 2018 Gol dma n Sac hs Lar ge Cap Val ue Insi ghts Fun d November 1, 2017 - October 31, 2018 Gol dma n Sac hs Sma ll Cap Equ ity Insi ghts Fun d November 1, 2017 - October 31, 2018 Gol dma n Sac hs Sma ll Cap Gro wth Insi ghts Fun d November 1, 2017 - October 31, 2018 Gol dma n Sac hs Sma ll Cap Val ue Insi ghts Fun d November 1, 2017 - October 31, 2018 Gol dma n Sac hs U.S. Equ ity Insi ghts Fun d November 1, 2017 - October 31, 2018 2 2