0000932471-12-000821.txt : 20120126 0000932471-12-000821.hdr.sgml : 20120126 20120126151416 ACCESSION NUMBER: 0000932471-12-000821 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20111130 FILED AS OF DATE: 20120126 DATE AS OF CHANGE: 20120126 EFFECTIVENESS DATE: 20120126 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VANGUARD PENNSYLVANIA TAX-FREE FUNDS CENTRAL INDEX KEY: 0000788606 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-04571 FILM NUMBER: 12547450 BUSINESS ADDRESS: STREET 1: PO BOX 2600 STREET 2: V26 CITY: VALLEY FORGE STATE: PA ZIP: 19482 BUSINESS PHONE: 6106691000 MAIL ADDRESS: STREET 1: PO BOX 2600 STREET 2: V26 CITY: VALLEY FORGE STATE: PA ZIP: 19482 FORMER COMPANY: FORMER CONFORMED NAME: VANGUARD PENNSYLVANIA TAX FREE FUND DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: VANGUARD PENNSYLVANIA INSURED TAX FREE FUND DATE OF NAME CHANGE: 19880407 0000788606 S000002911 Vanguard Pennsylvania Long-Term Tax-Exempt Fund C000007976 Investor Shares VPAIX C000007977 Admiral Shares VPALX 0000788606 S000002912 Vanguard Pennsylvania Tax-Exempt Money Market Fund C000007978 Investor Shares VPTXX NSAR-B 1 answer113011.fil PA NSAR PAGE 1 000 B000000 11/30/2011 000 C000000 0000788606 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 000 H000000 N 000 I000000 6.1 000 J000000 A 001 A000000 VANGUARD PENNSYLVANIA TAX-FREE FUNDS 001 B000000 811-4571 001 C000000 6106691000 002 A000000 100 VANGUARD BOULEVARD 002 B000000 MALVERN 002 C000000 PA 002 D010000 19355 003 000000 N 004 000000 N 005 000000 N 006 000000 N 007 A000000 Y 007 B000000 2 007 C010100 1 007 C020100 VANGUARD PA LONG-TERM TAX-EXEMPT FUND 007 C030100 N 007 C010200 2 007 C020200 VANGUARD PA TAX-EXEMPT MONEY MARKET FUND 007 C030200 N 008 A00AA01 THE VANGUARD GROUP, INC. 008 B00AA01 A 008 C00AA01 801-11953 008 D01AA01 MALVERN 008 D02AA01 PA 008 D03AA01 19355 010 A00AA01 THE VANGUARD GROUP, INC. 010 B00AA01 801-11953 010 C01AA01 MALVERN 010 C02AA01 PA 010 C03AA01 19355 011 A00AA01 VANGUARD MARKETING CORP. 011 B00AA01 8-21570 011 C01AA01 MALVERN 011 C02AA01 PA 011 C03AA01 19355 012 A00AA01 THE VANGUARD GROUP, INC. 012 B00AA01 84-772 012 C01AA01 MALVERN 012 C02AA01 PA 012 C03AA01 19355 013 A00AA01 PRICEWATERHOUSECOOPERS LLP 013 B01AA01 PHILADELPHIA PAGE 2 013 B02AA01 PA 013 B03AA01 19103 014 A00AA01 VANGUARD MARKETING CORP. 014 B00AA01 8-21570 015 A00AA01 State Street Bank and Trust Company 015 B00AA01 C 015 C01AA01 Boston 015 C02AA01 MA 015 C03AA01 02111 015 E01AA01 X 018 00AA00 Y 019 A00AA00 Y 019 B00AA00 180 019 C00AA00 VANGUARDGR 020 A000001 J.P. MORGAN SECURITIES INC. 020 B000001 13-3224016 020 C000001 34 020 A000002 BARCLAYS CAPITAL INC. 020 B000002 13-3410233 020 C000002 17 021 000000 51 022 A000001 J.P. MORGAN SECURITIES INC. 022 B000001 13-3224016 022 C000001 506119 022 D000001 332731 022 A000002 MERRILL LYNCH, PIERCE, FENNER & SMITH INC. 022 B000002 13-5674085 022 C000002 444957 022 D000002 103487 022 A000003 WACHOVIA SECURITIES LLC 022 B000003 54-0796506 022 C000003 313110 022 D000003 224441 022 A000004 VANGUARD INTERMEDIATE-TERM TAX EXEMPT FUND 022 B000004 23-2471389 022 C000004 187105 022 D000004 269895 022 A000005 GOLDMAN, SACHS & CO. 022 B000005 13-5108880 022 C000005 299059 022 D000005 101563 022 A000006 Vanguard Limited-Term Tax-Exempt Fund 022 B000006 23-2471390 022 C000006 143170 022 D000006 168960 022 A000007 BARCLAYS CAPITAL INC. 022 B000007 13-3410233 022 C000007 210191 022 D000007 72839 022 A000008 VANGUARD PENNSYLVANIA TAX-EXEMPT MONEY MARKET 022 B000008 23-2503199 PAGE 3 022 C000008 127870 022 D000008 123133 022 A000009 VANGUARD PENNSYLVANIA LONG-TERM TAX-EXEMPT FU 022 B000009 23-2388562 022 C000009 123133 022 D000009 127870 022 A000010 MORGAN STANLEY 022 B000010 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086 E020000 0 086 F010000 0 086 F020000 0 SIGNATURE ANDREW LEIBFREID TITLE MANAGER EX-99.77B ACCT LTTR 2 b7711302011.txt AUDIT OPINION Report of Independent Registered Public Accounting Firm To the Board of Trustees of Vanguard Pennsylvania Tax-Free Funds and the Shareholders of Vanguard Pennsylvania Tax-Exempt Money Market Fund and Vanguard Pennsylvania Long-Term Tax-Exempt Fund In planning and performing our audits of the financial statements of Vanguard Pennsylvania Tax-Exempt Money Market Fund and Vanguard Pennsylvania Long-Term Tax- Exempt Fund (constituting Vanguard Pennsylvania Tax-Free Funds, hereafter referred to as the ?Trust?) as of and for the year ended November 30, 2011, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Trust?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-SAR, but not for the purpose of expressing an opinion on the effectiveness of the Trust?s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Trust's internal control over financial reporting. The management of the Trust 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 company?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 company'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 company; (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 company are being made only in accordance with authorizations of management and trustees of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a company?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 Trust's annual or interim financial statements will not be prevented or detected on a timely basis. Our consideration of the Trust?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 Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the Trust?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 November 30, 2011. This report is intended solely for the information and use of management and the Board of Trustees of Vanguard Pennsylvania Tax-Free Funds and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties. PricewaterhouseCoopers LLP January 13, 2012 1 2