0001145549-23-036694.txt : 20230612 0001145549-23-036694.hdr.sgml : 20230612 20230612150821 ACCESSION NUMBER: 0001145549-23-036694 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20230331 FILED AS OF DATE: 20230612 DATE AS OF CHANGE: 20230612 EFFECTIVENESS DATE: 20230612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COLUMBIA FUNDS SERIES TRUST CENTRAL INDEX KEY: 0001097519 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-09645 FILM NUMBER: 231007822 BUSINESS ADDRESS: STREET 1: 290 CONGRESS STREET CITY: BOSTON STATE: MA ZIP: 02210 BUSINESS PHONE: 800-345-6611 MAIL ADDRESS: STREET 1: 290 CONGRESS STREET CITY: BOSTON STATE: MA ZIP: 02210 FORMER COMPANY: FORMER CONFORMED NAME: NATIONS FUNDS TRUST DATE OF NAME CHANGE: 19991022 0001097519 S000010777 Columbia Short Term Bond Fund C000029788 Columbia Short Term Bond Fund Class A NSTRX C000029790 Columbia Short Term Bond Fund Class C NSTIX C000029791 Columbia Short Term Bond Fund Institutional Class NSTMX C000079024 Columbia Short Term Bond Fund Institutional 3 Class CSBYX C000094638 Columbia Short Term Bond Fund Class R CSBRX C000122568 Columbia Short Term Bond Fund Advisor Class CMDRX C000122569 Columbia Short Term Bond Fund Institutional 2 Class CCBRX N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0001097519 XXXXXXXX true false false N-1A S000010777 true Columbia Funds Series Trust 811-09645 0001097519 549300712V4UL3XCAB43 290 Congress Street Boston 02210 US-MA US 18003456611 Columbia Funds Series Trust 290 Congress Street Boston 02210 6126717086 Accounts, books and other documents required to be maintained by Section 31(a) of the Investment Company Act of 1940 and the Rules thereunder. In addition, Iron Mountain Records Management is an off-site storage facility housing historical records that are no longer required to be maintained on-site. Records stored at this facility include various trading and accounting records, as well as other miscellaneous records. Columbia Management Investment Advisers, LLC 290 Congress Street Boston 02210 6126717086 Accounts, books and other documents required to be maintained by Section 31(a) of the Investment Company Act of 1940 and the Rules thereunder. In addition, Iron Mountain Records Management is an off-site storage facility housing historical records that are no longer required to be maintained on-site. Records stored at this facility include various trading and accounting records, as well as other miscellaneous records. Iron Mountain Records Management 920 and 950 Apollo Road Eagan 55121 6126717086 Accounts, books and other documents required to be maintained by Section 31(a) of the Investment Company Act of 1940 and the Rules thereunder. In addition, Iron Mountain Records Management is an off-site storage facility housing historical records that are no longer required to be maintained on-site. Records stored at this facility include various trading and accounting records, as well as other miscellaneous records. Columbia Management Investment Distributors, Inc. 290 Congress Street Boston 02210 6126717086 Accounts, books and other documents required to be maintained by Section 31(a) of the Investment Company Act of 1940 and the Rules thereunder. In addition, Iron Mountain Records Management is an off-site storage facility housing historical records that are no longer required to be maintained on-site. Records stored at this facility include various trading and accounting records, as well as other miscellaneous records. Columbia Management Investment Services Corp. 290 Congress Street Boston 02210 6126717086 Accounts, books and other documents required to be maintained by Section 31(a) of the Investment Company Act of 1940 and the Rules thereunder. In addition, Iron Mountain Records Management is an off-site storage facility housing historical records that are no longer required to be maintained on-site. Records stored at this facility include various trading and accounting records, as well as other miscellaneous records. JP Morgan Chase Bank, N.A. 1 Chase Manhattan Plaza 19th Floor New York 10005 6126717086 Accounts, books and other documents required to be maintained by Section 31(a) of the Investment Company Act of 1940 and the Rules thereunder. In addition, Iron Mountain Records Management is an off-site storage facility housing historical records that are no longer required to be maintained on-site. Records stored at this facility include various trading and accounting records, as well as other miscellaneous records. SS&C Global Investor & Distribution Solutions, Inc. 2000 Crown Colony Drive Quincy 02169 8164351000 Accounts, books and other documents required to be maintained by Section 31(a) of the Investment Company Act of 1940 and the Rules thereunder. In addition, Iron Mountain Records Management is an off-site storage facility housing historical records that are no longer required to be maintained on-site. Records stored at this facility include various trading and accounting records, as well as other miscellaneous records. Threadneedle International Limited Cannon Place 78 Cannon Street London GB EC4N 6AG 0044-20-7464-5000 Accounts, books and other documents required to be maintained by Section 31(a) of the Investment Company Act of 1940 and the Rules thereunder. In addition, Iron Mountain Records Management is an off-site storage facility housing historical records that are no longer required to be maintained on-site. Records stored at this facility include various trading and accounting records, as well as other miscellaneous records. N N N-1A 18 Y Batejan, George S. N/A N Beckman, Daniel J. N/A Y Blatz, Kathleen N/A N Carlton, Pamela G. N/A N Carrig, Janet Langford N/A N Connaughton, J. Kevin N/A N Darragh, Olive N/A N Flynn, Patricia M. N/A N Gallagher, Brian J. N/A N Hacker, Douglas A. N/A N Lukitsh, Nancy T. N/A N Moffett, David M. N/A N Paglia, Catherine James N/A N Trunow, Natalie A. N/A N Yeager, Sandra N/A N Thomas P. McGuire N/A 290 Congress Street Boston 02210 XXXXXX N N N N N N Columbia Management Investment Distributors, Inc. 8-25845 000000840 N/A Y N PricewaterhouseCoopers LLP 00238 5493002GVO7EO8RNNS37 N N N N N N N Columbia Short Term Bond Fund S000010777 W20PRBDXHB83CYNHX881 N 7 0 0 N/A N N N N N/A N/A N/A Rule 22d-1 (17 CFR 270.22d-1) Rule 32a-4 (17 CFR 270.32a-4) Rule 18f-4 (17 CFR 270.18f-4) Rule 18f-4(f)(17 CFR 270.18f-4(f)) Y Y N N Columbia Management Investment Advisers, LLC 801-25943 000108257 6YVO3H2OUHJXER5SGR23 N Columbia Management Investment Services Corp. 084-05685 N/A Y N SS&C Global Investor & Distribution Solutions, Inc. 084-00896 N/A N Y N REFINITIV US LLC 213800HQORQAP68CJJ04 N IHS Markit Ltd. 549300HLPTRASHS0E726 BM N Bloomberg Finance L.P. 5493001KJTIIGC8Y1R12 N PricingDirect Inc. 549300WIC0TOJ7N7GD54 N ICE Data Pricing and Reference Data, LLC 5493000NQ9LYLDBCTL34 N N JPMORGAN CHASE BANK, N.A. 7H6GLXDRUGQFU57RNE97 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N Columbia Management Investment Services Corp. N/A Y N SS&C Global Investor & Distribution Solutions, Inc. N/A N Y N Columbia Management Investment Advisers, LLC 6YVO3H2OUHJXER5SGR23 Y N N Columbia Management Investment Distributors, Inc. 8-25845 000000840 N/A 0.000000000000 American Enterprise Investment Services Inc. 8-42582 000026506 549300NT7GLLVGTH0249 0.000000000000 Ameriprise Financial Services, LLC 8-16791 000006363 N/A 0.000000000000 Riversource Distributors, Inc. 8-67196 000139135 N/A 0.000000000000 0.000000000000 Wells Fargo Securities LLC 8-65876 000126292 VYVVCKR63DVZZN70PB21 93885755.340000000000 Goldman Sachs 8-129 000000361 FOR8UP27PHTHYVLBNG30 66913916.840000000000 JPMorgan 8-35008 000000079 ZBUT11V806EZRVTWT807 58612054.000000000000 Citi 8-8177 000007059 MBNUM2BPBDO7JBLYG310 50164829.370000000000 Morgan Stanley 8-15869 000008209 9R7GPTSO7KV3UQJZQ078 46489679.870000000000 Credit Suisse 8-422 000000816 1V8Y6QCX6YMJ2OELII46 44207448.550000000000 TD Securities (USA) LLC 8-36747 000018476 SUVUFHICNZMP2WKHG940 41405819.240000000000 Jane Street Execution Services, LLC 8-69254 000167280 549300HXJLXCPDWAH070 37372325.890000000000 RBC Capital Markets 8-45411 000031194 549300LCO2FLSSVFFR64 31352078.180000000000 Bank of America NA N/A N/A B4TYDEB6GKMZO031MB27 25715749.620000000000 736901175.350000000000 N 1051126274.960000000000 Committed 950000000.000000000000 N N N true true INTERNAL CONTROL RPT 2 internalcontrol_cfst.htm G.1.A.III (INTERNAL CONTROL REPORT)

  

  

Report of Independent Registered Public Accounting Firm 

  

To the Board of Trustees of Columbia Funds Series Trust and Shareholders of Columbia Short Term Bond Fund 

  

In planning and performing our audit of the financial statements of Columbia Short Term Bond Fund (the “Fund”) as of and for the year ended March 31, 2023, 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 trustees 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 material weaknesses as defined above as of March 31, 2023.  

  

This report is intended solely for the information and use of the Board of Trustees of Columbia Funds Series 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 

Minneapolis, Minnesota 

May 23, 2023 

  

  

  

  

  

  

 EXEMPT ORDER INFO 3 exemptiveorder_cfst.htm G.1.A.V (EXEMPTIVE ORDER INFORMATION)

  

  

  

  

Certification Pursuant to Form N-CEN Item G.1.a.v1  

  

  

Reference is made to that certain order (the Order) granted by the Securities and Exchange Commission to Columbia Management Investment Advisers, LLC, the Registrant and certain other affiliated registered investment companies allowing the Registrant and certain affiliated funds (and any of its series, if applicable) to, subject to certain conditions, engage in interfund borrowing and lending (the Interfund Program). See Columbia Funds Series Trust, et. al., Investment Company Act Release Nos 32998 (Jan. 30, 2018) (notice) and 33036 (Feb. 27, 2018).  Pursuant to the Order, the undersigned, Thomas P. McGuire, Chief Compliance Officer of the Registrant, does hereby certify that (1) the Registrant and Columbia Management Investment Advisers, LLC have implemented procedures reasonably designed to achieve compliance with the terms and conditions of the Order and (2) such procedures are reasonably designed to achieve the following objectives:   

  

(a)

that the interest rate (the Interfund Loan Rate) charged on any loan made through the Interfund Program (an Interfund Loan) will be set at a rate higher than the highest rate available to a lending fund from investing in overnight repurchase agreements, but lower than the Bank Loan Rate (as defined in the application for the Order filed with the Securities and Exchange Commission on November 9, 2017(the Application));  

(b)

compliance with the collateral requirements as set forth in the Application;  

(c)

compliance with the percentage limitations on interfund borrowing and lending;  

(d)

allocation of interfund borrowing and lending demand in an equitable manner and in accordance with procedures established by the Board of the Registrant; and  

(e)

that the Interfund Loan Rate does not exceed the interest rate on any third-party borrowings of a borrowing fund at the time of the Interfund Loan. 

  

  

  

  

By:  

/s/ Thomas P. McGuire 

  

Printed Name:

               Thomas P. McGuire 

  

Title:

Chief Compliance Officer 

  

Date:

May 24, 2023 

 

11 

Certain capitalized terms used in this certification have the meanings given to them in the Amended Application for exemptive relief filed with the U.S. Securities and Exchange Commission on November 9, 2017.