-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, DqCHqarMER9Ih9a2hkz7d/Zx2K7S+8QjLHBEfADe+Os/9JXqBxs6Xwu3u+DhfoHu yUmlnXluueFwwfS+QlpJgA== 0000356013-02-000004.txt : 20021226 0000356013-02-000004.hdr.sgml : 20021225 20021226090135 ACCESSION NUMBER: 0000356013-02-000004 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 5 CONFORMED PERIOD OF REPORT: 20021130 FILED AS OF DATE: 20021226 EFFECTIVENESS DATE: 20021226 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MUNIYIELD FLORIDA INSURED FUND /NJ/ CENTRAL INDEX KEY: 0000891188 IRS NUMBER: 223196058 STATE OF INCORPORATION: NJ FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-07156 FILM NUMBER: 02868526 BUSINESS ADDRESS: STREET 1: 800 SCUDDERS MILL RD CITY: PLAINSBORO STATE: NJ ZIP: 08536 BUSINESS PHONE: 6092822800 MAIL ADDRESS: STREET 1: P O BOX 9011 CITY: PRINCETON STATE: NJ ZIP: 08543-9011 FORMER COMPANY: FORMER CONFORMED NAME: MUNIYIELD FLORIDA INSURED FUND DATE OF NAME CHANGE: 19600201 FORMER COMPANY: FORMER CONFORMED NAME: MUNIYIELD FLORIDA FUND II DATE OF NAME CHANGE: 19600201 NSAR-B 1 answer.fil PAGE 1 000 B000000 10/31/2002 000 C000000 0000891188 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 000 H000000 N 000 I000000 6.1 000 J000000 A 001 A000000 MUNIYIELD FLORIDA INSURED FUND 001 B000000 811-7156 001 C000000 6092822800 002 A000000 P.O. 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MORGAN CHASE BANK 015 B000003 S 015 C010003 NEW YORK 015 C020003 NY 015 C030003 10017 015 E010003 X 015 A000004 CUSTODIAL TRUST CO. 015 B000004 S 015 C010004 NEW YORK 015 C020004 NY 015 C030004 10167 015 E010004 X 015 A000005 MORGAN GUARANTY TRUST CO. OF NEW YORK 015 B000005 S 015 C010005 NEW YORK 015 C020005 NY 015 C030005 10260 015 E010005 X 018 000000 Y 019 A000000 Y 019 B000000 153 019 C000000 MERRILLLYN 020 C000001 0 020 C000002 0 020 C000003 0 020 C000004 0 020 C000005 0 020 C000006 0 PAGE 3 020 C000007 0 020 C000008 0 020 C000009 0 020 C000010 0 021 000000 0 022 A000001 J.P. MORGAN SECURITIES INC. 022 B000001 13-3224016 022 C000001 31596 022 D000001 37253 022 A000002 GOLDMAN, SACHS & CO. 022 B000002 13-5108880 022 C000002 24638 022 D000002 20550 022 A000003 UBS PAINEWEBBER INC. 022 B000003 13-2638166 022 C000003 10301 022 D000003 17033 022 A000004 SALOMON SMITH BARNEY INC. 022 B000004 11-2418191 022 C000004 15813 022 D000004 9809 022 A000005 MERRILL LYNCH INSTITUTIONAL TAX-EXEMPT FUND 022 B000005 22-2509978 022 C000005 13553 022 D000005 10100 022 A000006 MORGAN STANLEY DEAN WITTER & CO. 022 B000006 13-2655998 022 C000006 12100 022 D000006 5100 022 A000007 FIRST UNION CAPITAL MARKETS 022 B000007 56-1529080 022 C000007 6403 022 D000007 2668 022 A000008 RAYMOND JAMES & ASSOCIATES, INC. 022 B000008 59-1237041 022 C000008 6280 022 D000008 0 022 A000009 PRAGER, MCCARTHY & SEALY, LLC 022 B000009 94-3057440 022 C000009 0 022 D000009 5990 022 A000010 LEGG MASON WOOD WALKER, INC. 022 C000010 0 022 D000010 5832 023 C000000 140633 023 D000000 126180 024 000000 N 026 A000000 N 026 B000000 Y 026 C000000 N 026 D000000 Y PAGE 4 026 E000000 N 026 F000000 N 026 G010000 N 026 G020000 N 026 H000000 N 027 000000 N 045 000000 Y 046 000000 N 047 000000 Y 048 000000 0.500 048 A010000 0 048 A020000 0.000 048 B010000 0 048 B020000 0.000 048 C010000 0 048 C020000 0.000 048 D010000 0 048 D020000 0.000 048 E010000 0 048 E020000 0.000 048 F010000 0 048 F020000 0.000 048 G010000 0 048 G020000 0.000 048 H010000 0 048 H020000 0.000 048 I010000 0 048 I020000 0.000 048 J010000 0 048 J020000 0.000 048 K010000 0 048 K020000 0.000 049 000000 N 050 000000 N 051 000000 N 052 000000 N 053 A000000 N 054 A000000 Y 054 B000000 Y 054 C000000 N 054 D000000 N 054 E000000 N 054 F000000 N 054 G000000 N 054 H000000 Y 054 I000000 N 054 J000000 Y 054 K000000 N 054 L000000 N 054 M000000 Y 054 N000000 N PAGE 5 055 A000000 Y 055 B000000 N 056 000000 Y 057 000000 N 058 A000000 N 059 000000 Y 060 A000000 N 060 B000000 N 061 000000 0 062 A000000 Y 062 B000000 0.0 062 C000000 0.0 062 D000000 0.0 062 E000000 0.0 062 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 141.4 062 P000000 0.0 062 Q000000 0.0 062 R000000 2.7 063 A000000 0 063 B000000 19.0 064 A000000 Y 064 B000000 N 066 A000000 N 067 000000 N 068 A000000 N 068 B000000 N 069 000000 N 070 A010000 Y 070 A020000 N 070 B010000 N 070 B020000 N 070 C010000 Y 070 C020000 N 070 D010000 N 070 D020000 N 070 E010000 Y 070 E020000 N 070 F010000 N 070 F020000 N 070 G010000 Y 070 G020000 N 070 H010000 N PAGE 6 070 H020000 N 070 I010000 N 070 I020000 N 070 J010000 N 070 J020000 N 070 K010000 Y 070 K020000 Y 070 L010000 N 070 L020000 N 070 M010000 N 070 M020000 N 070 N010000 N 070 N020000 N 070 O010000 Y 070 O020000 N 070 P010000 Y 070 P020000 Y 070 Q010000 N 070 Q020000 N 070 R010000 N 070 R020000 N 071 A000000 72231 071 B000000 75971 071 C000000 178148 071 D000000 41 072 A000000 12 072 B000000 10105 072 C000000 19 072 D000000 0 072 E000000 0 072 F000000 923 072 G000000 84 072 H000000 0 072 I000000 39 072 J000000 11 072 K000000 0 072 L000000 18 072 M000000 31 072 N000000 0 072 O000000 0 072 P000000 0 072 Q000000 0 072 R000000 44 072 S000000 28 072 T000000 0 072 U000000 0 072 V000000 0 072 W000000 208 072 X000000 1386 072 Y000000 3 072 Z000000 8741 PAGE 7 072AA000000 672 072BB000000 235 072CC010000 162 072CC020000 0 072DD010000 7608 072DD020000 0 072EE000000 23 073 A010000 0.9010 073 A020000 0.0000 073 B000000 0.0027 073 C000000 0.0000 074 A000000 16 074 B000000 0 074 C000000 0 074 D000000 179526 074 E000000 0 074 F000000 3453 074 G000000 0 074 H000000 0 074 I000000 0 074 J000000 3443 074 K000000 0 074 L000000 2680 074 M000000 19 074 N000000 189137 074 O000000 2032 074 P000000 82 074 Q000000 0 074 R010000 0 074 R020000 0 074 R030000 0 074 R040000 76 074 S000000 60000 074 T000000 126947 074 U010000 8440 074 U020000 0 074 V010000 15.04 074 V020000 0.00 074 W000000 0.0000 074 X000000 1939 074 Y000000 0 075 A000000 0 075 B000000 184529 076 000000 14.30 077 A000000 Y 077 B000000 Y 077 O000000 Y 077 Q020000 Y 077 Q030000 Y 078 000000 N 080 A000000 ICI MUTUAL INSURANCE CO. PAGE 8 080 C000000 600 081 A000000 Y 081 B000000 129 082 A000000 N 082 B000000 0 083 A000000 N 083 B000000 0 084 A000000 N 084 B000000 0 085 A000000 Y 085 B000000 N 086 A010000 3 086 A020000 45 086 B010000 0 086 B020000 0 086 C010000 0 086 C020000 0 086 D010000 0 086 D020000 0 086 E010000 0 086 E020000 0 086 F010000 0 086 F020000 0 087 A010000 COMMON STOCK 087 A020000 626298103 087 A030000 MFT 087 B010000 PREFERRED STOCK 088 A000000 N 088 B000000 N 088 C000000 N 088 D000000 Y SIGNATURE DONALD C. BURKE TITLE TREASURER EX-99.77B ACCT LTTR 2 myfli77b.htm Board of Directors










INDEPENDENT AUDITORS’ REPORT


The Board of Trustees and Shareholders,

MuniYield Florida Insured Fund:


In planning and performing our audit of the financial statements of MuniYield Florida Insured Fund (the “Fund”) for the year ended October 31, 2002 (on which we have issued our report dated December 6, 2002), we considered its internal control, including control activities for safeguarding securities, in order 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 the Fund’s internal control.


The management of the Fund is responsible for establishing and maintaining internal control.  In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls.  Generally, 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 principles generally accepted in the United States of America.  Those controls include the safeguarding of assets against unauthorized acquisition, use, or disposition.


Because of inherent limitations in any internal control, misstatements due to error 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 the internal controlit may become inadequate because of changes in conditions, or that the effectiveness of the design and operation may deteriorate degree of compliance with policies or procedures may deteriorate.


Our consideration of the Fund’s internal control would not necessarily disclose all matters in the internal control that might be material weaknesses under standards established by the American Institute of Certified Public Accountants.  A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements caused by error or fraud in amounts that would be material in relation to the financial statements being 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 the Fund’s internal control and its operation, including controls for safeguarding securities, that we consider to be material weaknesses as defined above a s of October 31, 2002.


This report is intended solely for the information and use of management, the Board of Trustees and Shareholders of the 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..


/s/ Deloitte & Touche LLP


Princeton, New Jersey

December 6, 20028

 EX-99.77O RULE 10F-3 3 myfli77o.htm 10F-3 TRANSACTIONS

MUNIYIELD FLORIDA INSURED FUND

FILE # 811-7156

ATTACHMENT 77O








TRADE DATE






DESCRIPTION OF SECURITY






ISSUE SIZE





AMOUNT PURCHASED

MEMBER OF UNDERWRITING SYNDICATE FROM WHOM FUND PURCHASED

10/03/02

Children’s Trust Puerto Rico Tobacco 5.625% 5/15/43

$1,171,200,000

$1,100,000

Salomon

     
     
  

$

$

 
  

$

$

 



 EX-99.77Q2 ITEM 405 4 myfli77q2.htm [FUND NAME]

MuniYield Florida Insured Fund


File No. 811-7156


Item No. 77Q2


Compliance with Section 16(a) of the

Securities Exchange Act of 1934




Mr. Robert Sneedon, Manager to the Registrant, is subject to Section 16 of the Securities Exchange Act of 1934 with respect to the Registrant.  A Form 3 should have been filed on his behalf by January 21, 2002; a late filing was executed on July 18, 2002.


Mr. Stephen Benham, Secretary to the Registrant, is subject to Section 16 of the Securities Exchange Act of 1934 with respect to the Registrant.  A Form 3 should have been filed on his behalf by February 25, 2002; a late filing was executed on July 18, 2002.


 EX-99.77Q3 CERT 5 myfli77q3.htm Memo





Item 77Q3(a)(i)


The registrant’s certifying officers have reasonably designed such disclosure controls and procedures to ensure material information relating to the registrant is made known to us by others particularly during the period in which this report is being prepared.  The registrant’s certifying officers have determined that the registrant’s disclosure controls and procedures are effective based on our evaluation of these controls and procedures as of a date within 90 days prior to the filing date of this report.


#






Item 77Q3(a)(ii)


There were no significant changes in the registrant’s internal controls or in other factors that could significantly affect these controls subsequent to the date of their evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.


#







EX-99.77Q3 CERT


CERTIFICATION PURSUANT TO SECTION 302

OF THE SARBANES-OXLEY ACT OF 2002


I, Donald C. Burke, Chief Financial Officer of MuniYield Florida Insured Fund certify that:

1.

I have reviewed this report on Form N-SAR of MuniYield Florida Insured Fund;

2.

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.

Based on my knowledge, the financial information included in this report, and the financial statements on which the financial information is based, fairly present in all material respects the financial condition, results of operations, changes in net assets, and cash flows (if the financial statements are required to include a statement of cash flows) of the registrant as of, and for, the periods presented in this report;

4.

The registrant’s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in rule 30a-2(c) under the Investment Company Act) for the registrant and have:

a)

designed such disclosure controls and procedures to ensure that material information related to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b)

evaluated the effectiveness of the registrant’s disclosure controls and procedures as of a date within 90 days prior to the filing date of this report (the “Evaluation Date”); and

c)

presented in this report our conclusions about the effectiveness of the disclosure controls and procedures based on our evaluation as of the Evaluation Date;

1.

The registrant’s other certifying officers and I have disclosed, based on our most recent evaluation, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a)

all significant deficiencies in the design or operation of internal controls which could adversely affect the registrant’s ability to record, process, summarize, and report financial data and have identified for the registrant’s auditors any material weaknesses in internal controls; and

b)

any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal controls; and

1.

The registrant’s other certifying officers and I have indicated in this report whether or not there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of our most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.


Date: December 23, 2002


_/s/ Donald C. Burke________

(Donald C. Burke

Chief Financial Officer of  

MuniYield Florida Insured Fund)

#









EX-99.77Q3 CERT


CERTIFICATION PURSUANT TO SECTION 302

OF THE SARBANES-OXLEY ACT OF 2002


I, Terry K. Glenn, President of MuniYield Florida Insured Fund certify that:

1.

I have reviewed this report on Form N-SAR of MuniYield Florida Insured Fund;

2.

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.

Based on my knowledge, the financial information included in this report, and the financial statements on which the financial information is based, fairly present in all material respects the financial condition, results of operations, changes in net assets, and cash flows (if the financial statements are required to include a statement of cash flows) of the registrant as of, and for, the periods presented in this report;

4.

The registrant’s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in rule 30a-2(c) under the Investment Company Act) for the registrant and have:

a)

designed such disclosure controls and procedures to ensure that material information related to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b)

evaluated the effectiveness of the registrant’s disclosure controls and procedures as of a date within 90 days prior to the filing date of this report (the “Evaluation Date”); and

c)

presented in this report our conclusions about the effectiveness of the disclosure controls and procedures based on our evaluation as of the Evaluation Date;

5.  The registrant’s other certifying officers and I have disclosed, based on our most recent evaluation, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a)

all significant deficiencies in the design or operation of internal controls which could adversely affect the registrant’s ability to record, process, summarize, and report financial data and have identified for the registrant’s auditors any material weaknesses in internal controls; and

b)

any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal controls; and

6.  The registrant’s other certifying officers and I have indicated in this report whether or not there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of our most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.


Date: December 23, 2002


_/s/ Terry K. Glenn________

(Terry K. Glenn

President of  

MuniYield Florida Insured Fund)



#



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