0001145549-19-000887.txt : 20190110 0001145549-19-000887.hdr.sgml : 20190110 20190110075117 ACCESSION NUMBER: 0001145549-19-000887 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20181031 FILED AS OF DATE: 20190110 DATE AS OF CHANGE: 20190110 EFFECTIVENESS DATE: 20190110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VOYAGEUR MUTUAL FUNDS III CENTRAL INDEX KEY: 0000763749 IRS NUMBER: 411777915 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-04547 FILM NUMBER: 19519272 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: VOYAGEUR MUTUAL FUNDS III /MN/ DATE OF NAME CHANGE: 20020625 FORMER COMPANY: FORMER CONFORMED NAME: VOYAGEUR MUTUAL FUNDS III INC /MN/ DATE OF NAME CHANGE: 19940318 FORMER COMPANY: FORMER CONFORMED NAME: VOYAGEUR GROWTH STOCK FUND INC DATE OF NAME CHANGE: 19920703 N-CEN 1 primary_doc.xml X0101 N-CEN LIVE 0000763749 XXXXXXXX false false false N-1A true Voyageur Mutual Funds III 811-04547 0000763749 549300VCXECUKWGSGR75 ONE COMMERCE SQUARE 2005 MARKET STREET Philadelphia 19103 US-PA US 800-523-1918 The Bank of New York Mellon 240 Greenwich St. New York 10286 1-212-495-1784 Records related to its functions as custodian Delaware Management Company 1 Commerce Square 2005 Market St. Philadelphia 19103-7042 1-800-523-1918 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 Delaware Investments Fund Services Company 2005 Market St. Philadelphia 19103 1-800-523-1918 Records related to its functions as transfer agent Y N N-1A 1 Y 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 N CITIGROUP GLOBAL MARKETS INC. 008-8177 000007059 MBNUM2BPBDO7JBLYG310 N DELAWARE DISTRIBUTORS, L.P. 008-29755 000014232 N/A Y MERRILL LYNCH, PIERCE, FENNER & SMITH INC. 008-7221 000007691 8NAV47T0Y26Q87Y0QP81 N N PricewaterhouseCoopers LLP 238 5493002GVO7EO8RNNS37 N N N N N N Delaware Select Growth Fund S000003946 5493007SBPDGDT1FWU76 Y 4 0 0 N/A N N Y 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) Y N N N Delaware Management Company 812-13331-03 N/A 5493007PZ5X1IZSWJ678 N Jackson Square Partners, LLC 801-79255 000170064 213800K1LUHS4VG7TG88 Y N Delaware Investments Fund Services Company N/A N/A Y N BNY Mellon Investment Servicing (U.S.) Inc. 084-01761 549300CFZQLI9QMJ1Z03 N Y N Thomson Reuters Corporation 549300561UZND4C7B569 CA N Bloomberg Inc. 549300RMUDWPHCUQNE66 N ICE Data Pricing & Reference Data, LLC 5493000NQ9LYLDBCTL34 N Markit North America, Inc. N/A N N Hongkong and Shanghai Banking Corporation, Seoul 2HI3YI5320L3RW6NJ957 KR N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Santander Securities Services S.A. 959800PF0SJV8TSAB140 ES N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Hongkong and Shanghai Banking Corporation (Hong Kong) 2HI3YI5320L3RW6NJ957 HK N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) UBS Switzerland AG 549300WOIFUSNYH0FL22 CH N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Mizuho Bank, Ltd. RB0PEZSDGCO3JS6CEU02 JP N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) 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) The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N Delaware Investments Fund Services Company N/A Y 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 CREDIT SUISSE SECURITIES (USA) LLC 008-00422 000000816 1V8Y6QCX6YMJ2OELII46 17118.000000000000 BARCLAYS CAPITAL, INC. 008-41342 000019714 AC28XWWI3WIBK2824319 21495.000000000000 Merrill Lynch, Pierce, Fenner & Smith Incorporated 008-07221 000007691 8NAV47T0Y26Q87Y0QP81 15552.000000000000 JEFFERIES LLC 008-15074 000002347 58PU97L1C0WSRCWADL48 16474.000000000000 MORGAN STANLEY & CO LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 33385.000000000000 CITIGROUP GLOBAL MARKETS, INC. 008-08177 000007059 MBNUM2BPBDO7JBLYG310 14771.000000000000 UBS Securities LLC 008-22651 000007654 T6FIZBDPKLYJKFCRVK44 41471.000000000000 Sanford C. Bernstein & Co., Inc. 008-14562 000001232 549300I7JYZHT7D5CO04 28113.000000000000 J.P. MORGAN SECURITIES LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 28933.000000000000 LIQUIDNET, INC. 008-52461 000103987 213800HSKBBO1GCVRG79 57140.000000000000 362055.000000000000 J.P. Morgan Securities LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 4672419.000000000000 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 1307810.000000000000 5980229.000000000000 N 365894008.000000000000 0.000000000000 Committed 130000000.000000000000 N N N N true INTERNAL CONTROL RPT 2 voyageurmutualfundsiii.htm Form 8-K

Report of Independent Registered Public Accounting Firm

To the Board of Trustees of Voyageur Mutual Funds III and Shareholders of Delaware Select Growth Fund

In planning and performing our audit of the financial statements of Delaware Select Growth Fund (constituting Voyageur Mutual Funds III, hereafter referred to as the “Fund”) as of and for the year ended October 31, 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 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 a material weakness as defined above as of October 31, 2018.

This report is intended solely for the information and use of the Board of Trustees of Voyageur Mutual Funds III 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

December 20, 2018