0000855887-18-000001.txt : 20180126 0000855887-18-000001.hdr.sgml : 20180126 20180126145149 ACCESSION NUMBER: 0000855887-18-000001 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20171130 FILED AS OF DATE: 20180126 DATE AS OF CHANGE: 20180126 EFFECTIVENESS DATE: 20180126 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS STRATEGIC MUNICIPAL BOND FUND INC CENTRAL INDEX KEY: 0000855887 IRS NUMBER: 051287040 STATE OF INCORPORATION: MD FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-05877 FILM NUMBER: 18551416 BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226400 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 7TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 NSAR-B 1 ANSWER.FIL ANNUAL NSAR PAGE 1 000 B000000 11/30/2017 000 C000000 0000855887 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 000 H000000 N 000 I000000 6.1 000 J000000 U 001 A000000 DREYFUS STRATEGIC MUNICIPAL BOND FUND, INC. 001 B000000 811-05877 001 C000000 4122364172 002 A000000 200 PARK AVENUE 002 B000000 NEW YORK 002 C000000 NY 002 D010000 10166 003 000000 N 004 000000 N 005 000000 N 006 000000 N 007 A000000 N 007 B000000 0 014 A000001 AMHERST PIERPONT SECURITIES LLC 014 B000001 8-68282 014 A000002 BNY MELLON CAPITAL MARKETS, LLC 014 B000002 8-35255 014 A000003 HEDGEMARK SECURITIES, LLC 014 B000003 8-69106 014 A000004 MBSC SECURITIES CORPORATION 014 B000004 8-13801 014 A000005 PERSHING ADVISOR SOLUTIONS LLC 014 B000005 8-47425 014 A000006 PERSHING LLC 014 B000006 8-17574 014 A000007 WESTMINSTER RESEARCH ASSOCIATES LLC 014 B000007 8-28900 018 000000 Y 019 A000000 Y 019 B000000 127 019 C000000 DREYFUSFAM 022 A000001 CITIGROUP INC. 022 B000001 52-1568099 022 C000001 9076 022 D000001 12374 022 A000002 BANK OF AMERICA NA 022 B000002 94-1687665 022 C000002 15873 022 D000002 2209 022 A000003 BARCLAYS CAPITAL INC. 022 B000003 06-1031656 022 C000003 0 PAGE 2 022 D000003 9550 022 A000004 JEFFERIES LLC 022 B000004 95-2622900 022 C000004 5844 022 D000004 3624 022 A000005 B.C. ZIEGLER & COMPANY 022 B000005 39-0727640 022 C000005 5609 022 D000005 350 022 A000006 J.P. MORGAN SECURITIES LLC 022 B000006 13-3299429 022 C000006 5774 022 D000006 0 022 A000007 WELLS FARGO & CO. 022 B000007 41-0449260 022 C000007 5436 022 D000007 0 022 A000008 BB & T CORP 022 B000008 56-0939887 022 C000008 0 022 D000008 5141 022 A000009 US BANK NATIONAL ASSOCIATION 022 B000009 31-0841368 022 C000009 3000 022 D000009 2000 022 A000010 STIFEL, NICOLAUS & CO, INC 022 B000010 43-0538770 022 C000010 4900 022 D000010 0 023 C000000 67958 023 D000000 43019 062 A000000 Y 062 B000000 0.0 062 C000000 0.0 062 D000000 0.0 062 E000000 0.2 062 F000000 0.0 062 G000000 0.0 062 H000000 0.0 062 I000000 0.0 062 J000000 0.0 062 K000000 0.0 062 L000000 0.0 062 M000000 0.0 062 N000000 0.0 062 O000000 148.0 062 P000000 0.0 062 Q000000 0.0 062 R000000 0.0 063 A000000 0 063 B000000 17.6 PAGE 3 064 A000000 Y 064 B000000 N 071 A000000 65059 071 B000000 55574 071 C000000 496187 071 D000000 12 072 A000000 12 072 B000000 29501 072 C000000 0 072 D000000 0 072 E000000 0 072 F000000 2527 072 G000000 1263 072 H000000 0 072 I000000 9 072 J000000 0 072 K000000 0 072 L000000 26 072 M000000 67 072 N000000 56 072 O000000 0 072 P000000 1456 072 Q000000 0 072 R000000 71 072 S000000 43 072 T000000 0 072 U000000 0 072 V000000 41 072 W000000 233 072 X000000 5792 072 Y000000 505 072 Z000000 24214 072AA000000 2566 072BB000000 1572 072CC010000 5677 072CC020000 0 072DD010000 24520 072DD020000 0 072EE000000 0 073 A010000 0.4980 073 A020000 0.0000 073 B000000 0.0000 073 C000000 0.0000 074 A000000 1164 074 B000000 0 074 C000000 1000 074 D000000 605468 074 E000000 0 074 F000000 0 074 G000000 0 074 H000000 0 PAGE 4 074 I000000 0 074 J000000 0 074 K000000 0 074 L000000 9139 074 M000000 9 074 N000000 616780 074 O000000 4051 074 P000000 275 074 Q000000 0 074 R010000 0 074 R020000 0 074 R030000 0 074 R040000 110359 074 S000000 93000 074 T000000 409095 074 U010000 49337 074 U020000 0 074 V010000 8.29 074 V020000 0.00 074 W000000 0.0000 074 X000000 1031 074 Y000000 0 075 A000000 0 075 B000000 412348 076 000000 8.40 077 A000000 Y 077 B000000 Y 080 A000000 NAT'L UNION FIRE INS. CO. OF PITTSBURGH, PA 080 B000000 FEDERAL INSURANCE CO. 080 C000000 100000 081 A000000 Y 081 B000000 150 082 A000000 N 082 B000000 0 083 A000000 N 083 B000000 0 084 A000000 N 084 B000000 0 085 A000000 Y 085 B000000 N SIGNATURE SARAH KELLEHER TITLE VP & ASST SECRETARY EX-99.77B ACCT LTTR 2 acctltter1252018.htm ACCOUNTANT'S REPORT ON INTERNAL CONTROL acctltter1252018.htm - Generated by SEC Publisher for SEC Filing

 

 

 

 

 

 

 

Report of Independent Registered Public Accounting Firm

 

 

To the Shareholders and Board of Directors of

   Dreyfus Strategic Municipal Bond Fund, Inc.

 

In planning and performing our audit of the financial statements of Dreyfus Strategic Municipal Bond Fund, Inc. (the “Company”) as of and for the year ended November 30, 2017, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Company’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 Company’s internal control over financial reporting. Accordingly, we express no such opinion. 

 

The management of the Company 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 directors 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 company’s annual or interim financial statements will not be prevented or detected on a timely basis.

 

Our consideration of the Company’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 that might be material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the Company’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, 2017.

 

This report is intended solely for the information and use of management and the Board of Directors of Dreyfus Strategic Municipal Bond 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/ ERNST & YOUNG LLP

 

 

New York, New York

January 25, 2018