-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, UuvrA1ThnB7GiXfv+BPNLbl033ZQ/xp5AFpwCKMUeoHDz8oDNgteDL9b3ANEdS51 oGeFeQ9kBxAXBfkBI2x4Fw== 0000869392-03-000018.txt : 20030129 0000869392-03-000018.hdr.sgml : 20030129 20030129122815 ACCESSION NUMBER: 0000869392-03-000018 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20021130 FILED AS OF DATE: 20030129 EFFECTIVENESS DATE: 20030129 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PUTNAM INVESTMENT GRADE MUNICIPAL TRUST CENTRAL INDEX KEY: 0000855048 IRS NUMBER: 046629611 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-05901 FILM NUMBER: 03529375 BUSINESS ADDRESS: STREET 1: ONE POST OFFICE SQUARE CITY: BOSTON STATE: MA ZIP: 02109 BUSINESS PHONE: 6172921000 MAIL ADDRESS: STREET 1: ONE POST OFFICE SQU CITY: BOSTON STATE: MA ZIP: 02109 NSAR-B 1 answer.fil PAGE 1 000 B000000 11/30/2002 000 C000000 0000855048 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 000 H000000 N 000 I000000 6.1 000 J000000 A 001 A000000 PUTNAM INVESTMENT GRADE MUNICIPAL TRUST 001 B000000 811-5901 001 C000000 6172921562 002 A000000 ONE POST OFFICE SQUARE 002 B000000 BOSTON 002 C000000 MA 002 D010000 02109 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 10 008 A000001 PUTNAM INVESTMENT MANAGEMENT, LLC 008 B000001 A 008 C000001 801-7074 008 D010001 BOSTON 008 D020001 MA 008 D030001 02109 011 A000001 DELETE 012 A000001 PUTNAM INVESTOR SERVICES 012 B000001 84-401299 012 C010001 BOSTON 012 C020001 MA 012 C030001 02109 013 A000001 KPMG LLP 013 B010001 BOSTON 013 B020001 MA 013 B030001 02110 015 A000001 PUTNAM FUDUCIARY TRUST COMPANY 015 B000001 C 015 C010001 BOSTON PAGE 2 015 C020001 MA 015 C030001 02109 015 E010001 X 015 A000002 DEUTSCHE BANK TRUST COMPANY AMERICAS 015 B000002 S 015 C010002 JERSEY CITY 015 C020002 NJ 015 C030002 07311 015 E010002 X 015 A000003 BOSTON SAFE DEPOSIT AND TRUST COMPANY 015 B000003 S 015 C010003 PITTSBURGH 015 C020003 PA 015 C030003 15258 015 E010003 X 015 A000004 BROWN BROTHERS HARRIMAN 015 B000004 S 015 C010004 BOSTON 015 C020004 MA 015 C030004 02109 015 E010004 X 015 A000005 JP MORGAN CHASE BANK 015 B000005 S 015 C010005 NEW YORK 015 C020005 NY 015 C030005 10017 015 E010005 X 015 A000006 CITIGROUP N.A. 015 B000006 S 015 C010006 TAMPA 015 C020006 FL 015 C030006 33610 015 E010006 X 015 A000007 UMB BANK N.A. 015 B000007 S 015 C010007 KANSAS CITY 015 C020007 MO 015 C030007 64106 015 E010007 X 018 000000 Y 019 A000000 Y 019 B000000 101 019 C000000 PUTNAMFUND 020 A000001 MERRILL LYNCH, PIERCE, FENNER & SMITH, INC. 020 B000001 13-5674085 020 C000001 1 020 A000002 FIMAT FUTURES USA, INC. 020 C000002 0 020 A000003 LEHMAN BROTHERS 020 B000003 13-2518466 020 C000003 0 PAGE 3 020 C000004 0 020 C000005 0 020 C000006 0 020 C000007 0 020 C000008 0 020 C000009 0 020 C000010 0 021 000000 1 022 A000001 LEHMAN BROTHERS 022 B000001 13-2518466 022 C000001 33000 022 D000001 62516 022 A000002 SALOMON SMITH BARNEY 022 B000002 11-2418191 022 C000002 26994 022 D000002 8634 022 A000003 WARBURG DILLION READ 022 B000003 13-3873456 022 C000003 19358 022 D000003 14000 022 A000004 MERRILL LYNCH, PIERCE, FENNER & SMITH, INC. 022 B000004 13-5674085 022 C000004 8247 022 D000004 15294 022 A000005 US BANCORP PIPER JAFFRAY, INC. 022 B000005 41-0953246 022 C000005 6289 022 D000005 14345 022 A000006 MORGAN (J.P.) 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N 088 D000000 Y SIGNATURE MICHAEL T. HEALY TITLE MANAGING DIRECTOR EX-99 3 auditlett058.txt The Board of Trustees and Shareholders Putnam Investment Grade Municipal Trust In planning and performing our audit of the financial statements of Putnam Investment Grade Municipal Trust, for the year ended November 30, 2002, we considered its internal control, including control activities for safeguarding securities, in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-SAR, not to provide assurance on internal control. The management of Putnam Investment Grade Municipal Trust is responsible for establishing and maintaining internal control. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. Generally, controls that are relevant to an audit pertain to the entitys objective of preparing financial statements for external purposes that are fairly presented in conformity with accounting principles generally accepted in the United States of America. Those controls include the safeguarding of assets against unauthorized acquisition, use, or disposition. Because of inherent limitations in internal control, error or fraud may occur and not be detected. Also, projection of any evaluation of internal control to future periods is subject to the risk that it may become inadequate because of changes in conditions or that the effectiveness of the design and operation may deteriorate. Our consideration of internal control would not necessarily disclose all matters in internal control that might be material weaknesses under standards established by the American Institute of Certified Public Accountants. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements caused by error or fraud in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. However, we noted no matters involving internal control and its operation, including controls for safeguarding securities, which we consider to be material weaknesses as defined above as of November 30, 2002. This report is intended solely for the information and use of management and the Board of Trustees of the Putnam Investment Grade Municipal 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. KPMG LLP Boston, Massachusetts January 2, 2003 EX-99 4 cert.txt Certifications I, Charles E. Porter, a principal financial officer of the funds listed on Attachment A, certify that: 1. I have reviewed each report on Form N-SAR for the funds listed on Attachment A: 2. Based on my knowledge, each report does not contain any untrue statements of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by each report; 3. Based on my knowledge, the financial information included in each report, and the financial statements on which the financial information is based, fairly present in all material respects the financial condition, results of operations, changes in net assets, and cash flows (if the financial statements are required to include a statement of cash flows) of the registrants as of, and for, the periods presented in each report; 4. Each registrants other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in rule 30a-2(c) under the Investment Company Act) for the registrants and have: a) designed such disclosure controls and procedures to ensure that material information relating to the registrants, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which each report are being prepared; b) evaluated the effectiveness of each registrants disclosure controls and procedures as of a date within 90 days prior to the filing date of each report (the "Evaluation Date"); and c) presented in each report our conclusions about the effectiveness of the disclosure controls and procedures based on our evaluations as of the Evaluation Date; 5. Each registrants other certifying officers and I have disclosed, based on our most recent evaluation, to each registrants auditors and the audit committee of each registrants board of directors (or persons performing the equivalent functions): a) all significant deficiencies in the design or operation of internal controls which could adversely affect each registrants ability to record, process, summarize, and report financial data and have identified for each registrants auditors any material weaknesses in internal controls; and b) any fraud, whether or not material, that involves management or other employees who have a significant role in each registrants internal controls; and 6. Each registrants other certifying officers and I have indicated in each report whether or not there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of our most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses. Date: January 28, 2003 /s/Charles E. Porter Charles E. Porter Treasurer and Executive Vice President Certifications I, Karnig H. Durgarian, a principal executive officer of the funds listed on Attachment A, certify that: 1. I have reviewed each report on Form N-SAR for the funds listed on Attachment A: 2. Based on my knowledge, each report does not contain any untrue statements of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by each report; 3. Based on my knowledge, the financial information included in each report, and the financial statements on which the financial information is based, fairly present in all material respects the financial condition, results of operations, changes in net assets, and cash flows (if the financial statements are required to include a statement of cash flows) of the registrants as of, and for, the periods presented in each report; 4. Each registrants other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in rule 30a-2(c) under the Investment Company Act) for the registrants and have: a) designed such disclosure controls and procedures to ensure that material information relating to the registrants, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which each report are being prepared; b) evaluated the effectiveness of each registrants disclosure controls and procedures as of a date within 90 days prior to the filing date of each report (the "Evaluation Date"); and c) presented in each report our conclusions about the effectiveness of the disclosure controls and procedures based on our evaluations as of the Evaluation Date; 5. Each registrants other certifying officers and I have disclosed, based on our most recent evaluation, to each registrants auditors and the audit committee of each registrants board of directors (or persons performing the equivalent functions): a) all significant deficiencies in the design or operation of internal controls which could adversely affect each registrants ability to record, process, summarize, and report financial data and have identified for each registrants auditors any material weaknesses in internal controls; and b) any fraud, whether or not material, that involves management or other employees who have a significant role in each registrants internal controls; and 6. Each registrants other certifying officers and I have indicated in each report whether or not there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of our most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses. Date: January 27, 2003 /s/Karnig H. Durgarian Karnig H. Durgarian Principal Executive Officer Certifications I, Steven D. Krichmar, a principal financial officer of the funds listed on Attachment A, certify that: 1. I have reviewed each report on Form N-SAR for the funds listed on Attachment A: 2. Based on my knowledge, each report does not contain any untrue statements of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by each report; 3. Based on my knowledge, the financial information included in each report, and the financial statements on which the financial information is based, fairly present in all material respects the financial condition, results of operations, changes in net assets, and cash flows (if the financial statements are required to include a statement of cash flows) of the registrants as of, and for, the periods presented in each report; 4. Each registrants other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in rule 30a-2(c) under the Investment Company Act) for the registrants and have: a) designed such disclosure controls and procedures to ensure that material information relating to the registrants, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which each report are being prepared; b) evaluated the effectiveness of each registrants disclosure controls and procedures as of a date within 90 days prior to the filing date of each report (the "Evaluation Date"); and c) presented in each report our conclusions about the effectiveness of the disclosure controls and procedures based on our evaluations as of the Evaluation Date; 5. Each registrants other certifying officers and I have disclosed, based on our most recent evaluation, to each registrants auditors and the audit committee of each registrants board of directors (or persons performing the equivalent functions): a) all significant deficiencies in the design or operation of internal controls which could adversely affect each registrants ability to record, process, summarize, and report financial data and have identified for each registrants auditors any material weaknesses in internal controls; and b) any fraud, whether or not material, that involves management or other employees who have a significant role in each registrants internal controls; and 6. Each registrants other certifying officers and I have indicated in each report whether or not there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of our most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses. Date: January 27, 2003 /s/Steven D. Krichmar Steven D. Krichmar Principal Financial Officer Attachment A Putnam Capital Appreciation Fund Putnam High Yield Advantage Fund Putnam New York Tax Exempt Money Market Putnam Investment Grade Municipal Trust Putnam Tax Free Health Care Fund Putnam Classic Equity Fund Putnam Ohio Tax Exempt Income Fund Putnam Equity Income Fund Putnam Michigan Tax Exempt Income Fund Putnam Managed High Yield Trust Putnam Minnesota Tax Exempt Income Fund Putnam Massachusetts Tax Exempt Income Fund Putnam New Jersey Tax Exempt Income Fund Putnam Arizona Tax Exempt Income Fund Putnam New York Tax Exempt Opportunities Fund Putnam Pennsylvania Tax Exempt Income Fund Putnam Florida Tax Exempt Income Fund Putnam Intermediate U. S. Government Income Fund Putnam New York Tax Exempt Income Fund -----END PRIVACY-ENHANCED MESSAGE-----