0001752724-20-117153.txt : 20200611 0001752724-20-117153.hdr.sgml : 20200611 20200611115227 ACCESSION NUMBER: 0001752724-20-117153 CONFORMED SUBMISSION TYPE: N-CEN/A PUBLIC DOCUMENT COUNT: 4 CONFORMED PERIOD OF REPORT: 20190331 FILED AS OF DATE: 20200611 DATE AS OF CHANGE: 20200611 EFFECTIVENESS DATE: 20200611 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: 20956631 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 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Morgan Securities LLC 8-35008 000000079 ZBUT11V806EZRVTWT807 937506074.27000000 Citadel Securities LLC 8-53574 000116797 12UUJYTN7D3SW8KCSG25 236606656.93000000 4560765928.01000000 N 956520421.80000000 Committed 770000000.00000000 N N N N true true INTERNAL CONTROL RPT 2 gs_3.31.19_ncen.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 March 31, 2019. 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 May 24, 2019 Appendix A Fund Period Goldman Sachs Long Short Credit Strategies Fund April 1, 2018 - March 31, 2019 Goldman Sachs Bond Fund April 1, 2018 - March 31, 2019 Goldman Sachs Core Fixed Income Fund April 1, 2018 - March 31, 2019 Goldman Sachs Global Income Fund April 1, 2018 - March 31, 2019 Goldman Sachs Strategic Income Fund April 1, 2018 - March 31, 2019 Goldman Sachs Enhanced Income Fund April 1, 2018 - March 31, 2019 Goldman Sachs Government Income Fund April 1, 2018 - March 31, 2019 Goldman Sachs High Quality Floating Rate Fund April 1, 2018 - March 31, 2019 Goldman Sachs Inflation Protected Securities Fund April 1, 2018 - March 31, 2019 Goldman Sachs Short Duration Government Fund April 1, 2018 - March 31, 2019 Goldman Sachs Short Duration Income Fund April 1, 2018 - March 31, 2019 Goldman Sachs Short-Term Conservative Income Fund April 1, 2018 - March 31, 2019 Goldman Sachs Emerging Markets Debt Fund April 1, 2018 - March 31, 2019 Goldman Sachs High Yield Fund April 1, 2018 - March 31, 2019 Goldman Sachs High Yield Floating Rate Fund April 1, 2018 - March 31, 2019 Goldman Sachs Investment Grade Credit Fund April 1, 2018 - March 31, 2019 Goldman Sachs Local Emerging Markets Debt Fund April 1, 2018 - March 31, 2019 Goldman Sachs U.S. Mortgages Fund April 1, 2018 - March 31, 2019 Goldman Sachs Dynamic Municipal Income Fund April 1, 2018 - March 31, 2019 Goldman Sachs High Yield Municipal Fund April 1, 2018 - March 31, 2019 Goldman Sachs Short Duration Tax-Free Fund April 1, 2018 - March 31, 2019 OTHER REQUIRED INFO 3 gs_3.31.19_ncen_g.1.a.vi.txt May 24, 2019 Joseph F. DiMaria Goldman Sachs Asset Management 200 West St. New York, NY, 10282 Enclosed are our manually signed reports dated May 24, 2019 for use in the Certified Shareholder Reports of Registered Management Investment Companies on Form N-CEN relating to the financial statements of Goldman Sachs Long Short Credit Strategies Fund, Goldman Sachs Bond Fund, Goldman Sachs Core Fixed Income Fund, Goldman Sachs Global Income Fund, Goldman Sachs Strategic Income Fund, Goldman Sachs Enhanced Income Fund, Goldman Sachs Government Income Fund, Goldman Sachs High Quality Floating Rate Fund, Goldman Sachs Inflation Protected Securities Fund, Goldman Sachs Short Duration Government Fund, Goldman Sachs Short Duration Income Fund, Goldman Sachs Short-Term Conservative Income Fund, Goldman Sachs Emerging Markets Debt Fund, Goldman Sachs High Yield Fund, Goldman Sachs High Yield Floating Rate Fund, Goldman Sachs Investment Grade Credit Fund, Goldman Sachs Local Emerging Markets Debt Fund, Goldman Sachs U.S. Mortgages Fund, Goldman Sachs Dynamic Municipal Income Fund, Goldman Sachs High Yield Municipal Fund, and Goldman Sachs Short Duration Tax-Free Fund (collectively, the "Funds"). Our manually signed reports serve to authorize the use of our name on our reports in the electronic filing of the Funds' Firm N-CEN with the SEC. Please provide us with an exact copy of the Funds' Form N-CEN as electronically filed with the SEC. Very truly yours, PricewaterhouseCoopers LLP OTHER REQUIRED INFO 4 note_to_sec_on_amendment.txt In response to Item C.15, Registrant includes foreign affiliated broker-dealers for which no SEC file number, CRD number, or LEI number has been issued. For these entities, Registrant has left Item C.15.b. - .d blank. Information Classification: Limited Access Information Classification: Limited Access