EX-23 2 conaud.txt AUDITORS LETTER Report of Independent Auditors To the Shareholders and Board of Trustees of Dreyfus Connecticut Intermediate Municipal Bond Fund In planning and performing our audit of the financial statements of Dreyfus Connecticut Intermediate Municipal Bond Fund for the year ended March 31, 2001, we considered its internal control, including control activities for safeguarding securities, to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-SAR, and not to provide assurance on internal control. The management of Dreyfus Connecticut Intermediate Municipal Bond Fund is responsible for establishing and maintaining internal control. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected ben efits and related costs of control. Generally, internal controls that are relevant to an audit pertain to the entity's objective of preparing financial statements for external purposes that are fairly presented in conformity with accounting principl es generally accepted in the United States. Those internal controls include the safeguarding of assets against unauthorized acquisition, use, or disposition. Because of inherent limitations in internal control, misstatements due to errors or fraud may occur and not be detected. Also, projections of any evaluation of internal control to future periods are subject to the risk that it may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Our consideration of internal control would not necessarily disclose all matters in internal control that might be material weaknesses under standards established by the American Institute of Certified Public Accountants. A material weakness is a co ndition in which the design or operation of one or more of the specific internal control components does not reduce to a relatively low level the risk that errors or fraud in amounts that would be material in relation to the financial statements bein g audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. However, we noted no matters involving internal control, including control activities for safeguarding securitie s, and its operation that we consider to be material weaknesses as defined above at March 31, 2001. This report is intended solely for the information and use of the Board of Trustees and management of Dreyfus Connecticut Intermediate Municipal Bond Fund, and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties. ERNST & YOUNG LLP May 3, 2001