0001145549-19-003249.txt : 20190213 0001145549-19-003249.hdr.sgml : 20190213 20190213104413 ACCESSION NUMBER: 0001145549-19-003249 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20181130 FILED AS OF DATE: 20190213 DATE AS OF CHANGE: 20190213 EFFECTIVENESS DATE: 20190213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DELAWARE INVESTMENTS DIVIDEND & INCOME FUND, INC CENTRAL INDEX KEY: 0000896923 IRS NUMBER: 232713064 STATE OF INCORPORATION: MD FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-07460 FILM NUMBER: 19594003 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: DELAWARE INVESTMENTS DIVIDEND & INCOME FUND INC DATE OF NAME CHANGE: 20020319 FORMER COMPANY: FORMER CONFORMED NAME: DELAWARE GROUP DIVIDEND & INCOME FUND INC DATE OF NAME CHANGE: 19930714 N-CEN 1 primary_doc.xml X0101 N-CEN LIVE 0000896923 XXXXXXXX false false false N-2 Delaware Investments Dividend & Income Fund, Inc 811-07460 0000896923 M2GG85LT8NFXNQIB0573 ONE COMMERCE SQUARE 2005 MARKET STREET Philadelphia 19103 US-PA US 800-523-1918 The Bank of New York Mellon 240 Greenwich Street New York 10286 1-212-495-1784 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 Computershare, Inc. 480 Washington Blvd. Jersey City 07310 866 437-0252 Records related to its functions as transfer agent Y N N-2 N 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 DELAWARE DISTRIBUTORS, L.P. 008-29755 000014232 N/A Y N PricewaterhouseCoopers LLP 238 5493002GVO7EO8RNNS37 N N N N N N Delaware Investments Dividend & Income Fund, Inc M2GG85LT8NFXNQIB0573 Y 1 0 0 N/A N N Y N BNY Mellon HPFHU0OQ28E4N0NFVK49 N 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) N N N N Macquarie Investment Management Business Trust 801-32108 000105390 VMQ5TW8ZKH9FK4NGPY42 N Computershare Inc. 084-05925 254900Y7PP3ZED9AUY94 N N N Bloomberg Inc. 549300RMUDWPHCUQNE66 N ICE Data Pricing & Reference Data, LLC 5493000NQ9LYLDBCTL34 N Markit North America, Inc. N/A N Thomson Reuters Corporation 549300561UZND4C7B569 CA N N Euroclear Bank SA/NV 549300OZ46BRLZ8Y6F65 BE N Y Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7) Clearstream Banking S.A. 549300OL514RA0SXJJ44 LU N Y Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7) Citibanamex 5493004NLEXB8DK06353 MX N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) CIBC Mellon Trust Company (Canada) 549300IYUUH221WBZ505 CA N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N Computershare Inc. 254900Y7PP3ZED9AUY94 N N N BNY Mellon Investment Servicing (US) Inc. 549300CFZQLI9QMJ1Z03 N N N Delaware Distributors, L.P. 008-29755 000014232 N/A 0.000000000000 Macquarie Securities (USA) Inc. 008-47198 000036368 549300670K07JRB5UQ40 0.000000000000 MKM PARTNERS LLC 008-53436 000114666 25490041O5W104HFWA62 1876.000000000000 RBC CAPITAL MARKETS, LLC 008-45411 000031194 549300LCO2FLSSVFFR64 2719.000000000000 Canaccord Genuity LLC 008-03271 000001020 WTX5X269IUOQ9YMI7R44 1324.000000000000 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 779.000000000000 CREDIT SUISSE FIRST BOSTON CORPORATION 008-00722 000000816 1V8Y6QCX6YMJ2OELII46 1606.000000000000 CITIGROUP GLOBAL MARKETS, INC. 008-08177 000007059 MBNUM2BPBDO7JBLYG310 9496.000000000000 WEEDEN & CO. L.P. 008-37267 000016835 549300OYBLKSN8M8EW67 1001.000000000000 UBS Securities LLC 008-22651 000007654 T6FIZBDPKLYJKFCRVK44 966.000000000000 J.P. MORGAN SECURITIES LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 1385.000000000000 LIQUIDNET, INC. 008-52461 000103987 213800HSKBBO1GCVRG79 2092.000000000000 26856.000000000000 DEUTSCHE BANK SECURITIES, INC. 008-17822 000002525 9J6MBOOO7BECTDTUZW19 1132363.000000000000 BARCLAYS CAPITAL, INC. 008-41342 000019714 AC28XWWI3WIBK2824319 1843332.000000000000 Credit Suisse First Boston 008-00422 000000816 5493001KFROXQS5VBZ89 1434736.000000000000 Merrill Lynch Professional Clearing Corp. 008-33359 000016139 549300PMHS66E71I2D34 2129753.000000000000 Wells Fargo Clearing Services, LLC 008-37180 000019616 88KRVSOEKUGQZJ3DKW55 1803965.000000000000 J.P. Morgan Securities LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 3892149.000000000000 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 2416478.000000000000 JEFFERIES LLC 008-15074 000002347 58PU97L1C0WSRCWADL48 2123507.000000000000 GOLDMAN SACHS & CO. LLC 008-00129 000000361 FOR8UP27PHTHYVLBNG30 2287461.000000000000 CitiGroup Global Markets Inc. 008-08177 000007059 MBNUM2BPBDO7JBLYG310 4043650.000000000000 31860185.000000000000 Y 89452008.000000000000 0.000000000000 Common stock DELAWARE INVESTMENTS DIVIDEND & INCOME FUND, INC. N N N N N N 0.800000000000 2.480000000000 12.420000000000 11.090000000000 true INTERNAL CONTROL RPT 2 investmentsdivinc.htm

Report of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders of Delaware Investments® Dividend and Income Fund, Inc.

In planning and performing our audit of the financial statements of Delaware Investments® Dividend and Income Fund, Inc. (the “Fund”) as of and for the year ended November 30, 2018, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), we considered the Fund’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 Fund’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Fund’s internal control over financial reporting.

The management of the Fund 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 fund’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 fund’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 fund; (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 fund are being made only in accordance with authorizations of management and directors of the fund; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a fund’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 fund’s annual or interim financial statements will not be prevented or detected on a timely basis.

Our consideration of the Fund’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 Fund’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 November 30, 2018.

This report is intended solely for the information and use of the Board of Directors of Delaware Investments® Dividend and Income Fund, Inc. 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

January 22, 2019