0000093832-22-000002.txt : 20220309 0000093832-22-000002.hdr.sgml : 20220309 20220309105224 ACCESSION NUMBER: 0000093832-22-000002 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20211231 FILED AS OF DATE: 20220309 DATE AS OF CHANGE: 20220309 EFFECTIVENESS DATE: 20220309 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CAPITAL CASH MANAGEMENT TRUST CENTRAL INDEX KEY: 0000093832 IRS NUMBER: 132780114 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-02481 FILM NUMBER: 22724341 BUSINESS ADDRESS: STREET 1: 120 WEST 45TH STREET STREET 2: STE 3600 CITY: NEW YORK STATE: NY ZIP: 10036 BUSINESS PHONE: 2126976666 MAIL ADDRESS: STREET 1: 120 WEST 45TH STREET STREET 2: SUITE 3600 CITY: NEW YORK STATE: NY ZIP: 10036 FORMER COMPANY: FORMER CONFORMED NAME: CENTENNIAL CAPITAL CASH MANAGEMENT TRUST DATE OF NAME CHANGE: 19820921 FORMER COMPANY: FORMER CONFORMED NAME: STCM CORP DATE OF NAME CHANGE: 19770201 0000093832 S000009154 Capital Cash Management Trust C000024893 Capital Cash Management Trust Original Shares N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0000093832 XXXXXXXX true false false N-1A true CAPITAL CASH MANAGEMENT TRUST 811-02481 0000093832 5493001FCIZD3KKF4M65 120 West 45th Street Suite 3600 New York 10036 US-NY US 212-697-6666 Aquila Investment Management LLC 120 West 45th Street Suite 3600 New York 10036 212-697-6666 Records related to its function as the administrator. BNY Mellon Investment Servicing (US) Inc. 4400 Computer Drive Westborough 01581 508-871-8500 Records relating to its function as the transfer agent. The Bank of New York Mellon 240 Greenwich Street New York 10286 212-495-1784 Records relating to its function as custodian. Iron Mountain 100 Harbor Drive Jersey City 07305 201-333-5176 All records not required to be kept at the offices of the Registrant. N N N-1A 1 Y Diana P. Herrmann 002913698 Y John M. Burlingame N/A N Randall S. Fillmore 004188259 120 West 45th Street Suite 3600 New York 10036 XXXXXX N N N N N N N Aquila Distributors LLC 008-13173 000001706 5493000CXLFC5DL61F76 Y N Tait Weller & Baker LLC 445 N/A N N N N N N N false false true false false false INTERNAL CONTROL RPT 2 a51567auditreport.htm AUDITORS OPINION

 

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

 

To the Shareholders and Board of Trustees

of Capital Cash Management Trust

 

 

Opinion on the Financial Statements

 

We have audited the accompanying statement of assets and liabilities of Capital Cash Management Trust (the “Trust”), including the schedule of investments, as of December 31, 2021, the related statement of operations for the year then ended, the statements of changes in net assets for each of the two years in the period then ended, and financial highlights for each of the five years in the period then ended, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Trust as of December 31, 2021, the results of its operations for the year then ended, the changes in its net assets for each of the two years in the period then ended, and the financial highlights for each of the five years in the period then ended, in conformity with accounting principles generally accepted in the United States of America.

 

Basis for Opinion

 

These financial statements are the responsibility of the Trust’s management. Our responsibility is to express an opinion on the Trust’s financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Trust in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We have served as the Trust’s auditor since 2005.

 

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Trust is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Trust’s internal control over financial reporting. Accordingly, we express no such opinion.

 

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. Our procedures included confirmation of securities owned as of December 31, 2021 by correspondence with the custodian. We believe that our audits provide a reasonable basis for our opinion.

 

 

 

TAIT, WELLER & BAKER LLP

 

 

Philadelphia, Pennsylvania

February 28, 2022