0001145549-22-001657.txt : 20220114 0001145549-22-001657.hdr.sgml : 20220114 20220114130850 ACCESSION NUMBER: 0001145549-22-001657 CONFORMED SUBMISSION TYPE: N-CEN/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20211031 FILED AS OF DATE: 20220114 DATE AS OF CHANGE: 20220114 EFFECTIVENESS DATE: 20220114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CARILLON SERIES TRUST CENTRAL INDEX KEY: 0000897111 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: N-CEN/A SEC ACT: 1940 Act SEC FILE NUMBER: 811-07470 FILM NUMBER: 22531340 BUSINESS ADDRESS: STREET 1: 880 CARILLON PARKWAY CITY: ST PETERSBURG STATE: FL ZIP: 33716 BUSINESS PHONE: 727-567-8143 MAIL ADDRESS: STREET 1: 880 CARILLON PARKWAY CITY: ST. PETERSBURG STATE: FL ZIP: 33716 FORMER COMPANY: FORMER CONFORMED NAME: EAGLE SERIES TRUST DATE OF NAME CHANGE: 20081110 FORMER COMPANY: FORMER CONFORMED NAME: HERITAGE SERIES TRUST DATE OF NAME CHANGE: 19930714 0000897111 S000008481 Carillon Eagle Mid Cap Growth Fund C000023254 Class A HAGAX C000023256 Class C HAGCX C000023257 Class I HAGIX C000023258 Class R-3 HAREX C000023259 Class R-5 HARSX C000103747 Class R-6 HRAUX C000193406 Class Y HRAYX 0000897111 S000008482 Carillon Eagle Small Cap Growth Fund C000023260 Class A HRSCX C000023262 Class C HSCCX C000023263 Class I HSIIX C000023264 Class R-3 HSRRX C000023265 Class R-5 HSRSX C000103748 Class R-6 HSRUX C000193407 Class Y HSRYX 0000897111 S000039949 Carillon ClariVest International Stock Fund C000123871 A EISAX C000123872 C EISDX C000123873 I EISIX C000123874 R-3 EISRX C000123875 R-5 EISSX C000123876 R-6 EISVX C000193411 Class Y EISYX 0000897111 S000051825 Carillon Cougar Tactical Allocation Fund C000163084 Class A ETAFX C000163085 Class C ETDFX C000163086 Class I ETIFX C000163087 Class R-3 ETRFX C000163088 Class R-5 ETSFX C000163089 Class R-6 ETUFX C000193412 Class Y ETYFX 0000897111 S000058957 Carillon ClariVest Capital Appreciation Fund C000193343 Class A HRCPX C000193344 Class C HRCCX C000193345 Class I HRCIX C000193346 Class R-3 HRCLX C000193347 Class R-5 HRCMX C000193348 Class R-6 HRCUX C000193349 Class Y HRCYX 0000897111 S000058958 Carillon Eagle Growth & Income Fund C000193350 Class I HIGJX C000193351 Class R-3 HIGRX C000193352 Class R-5 HIGSX C000193353 Class R-6 HIGUX C000193354 Class Y HIGYX C000193355 Class A HRCVX C000193356 Class C HIGCX 0000897111 S000058959 Carillon Reams Core Bond Fund C000193357 Class A CRCBX C000193358 Class C CRCDX C000193359 Class I SCCIX C000193360 Class R-3 CRCQX C000193361 Class R-5 CRCSX C000193362 Class R-6 CRCUX C000193363 Class Y SCCYX 0000897111 S000058960 Carillon Reams Core Plus Bond Fund C000193364 Class A SCPDX C000193365 Class C SCPEX C000193366 Class I SCPZX C000193367 Class R-3 SCPUX C000193368 Class R-5 SCPVX C000193369 Class R-6 SCPWX C000193370 Class Y SCPYX 0000897111 S000058961 Carillon Scout International Fund C000193371 Class A CSIGX C000193372 Class C CSIHX C000193373 Class I UMBWX C000193374 Class R-3 CSIQX C000193375 Class R-5 CSIUX C000193376 Class R-6 CSIWX C000193377 Class Y CSIZX 0000897111 S000058963 Carillon Scout Mid Cap Fund C000193385 Class A CSMEX C000193386 Class C CSMFX C000193387 Class I UMBMX C000193388 Class R-3 CSMRX C000193389 Class R-5 CSMSX C000193390 Class Y CSMZX C000193391 Class R-6 CSMUX 0000897111 S000058964 Carillon Scout Small Cap Fund C000193392 Class A CSSAX C000193393 Class C CSSJX C000193394 Class I UMBHX C000193395 Class R-3 CSSQX C000193396 Class R-5 CSSSX C000193397 Class R-6 CSSVX C000193398 Class Y CSSWX 0000897111 S000058965 Carillon Reams Unconstrained Bond Fund C000193399 Class A SUBDX C000193400 Class C SUBEX C000193401 Class I SUBFX C000193402 Class R-3 SUBRX C000193403 Class R-5 SUBSX C000193404 Class R-6 SUBTX C000193405 Class Y SUBYX N-CEN/A 1 primary_doc.xml X0404 N-CEN/A 0001145549-22-001498 LIVE 0000897111 XXXXXXXX false false false N-1A S000058957 C000193349 C000193348 C000193347 C000193346 C000193345 C000193344 C000193343 S000039949 C000123876 C000193411 C000123875 C000123871 C000123873 C000123872 C000123874 S000051825 C000163088 C000163089 C000163087 C000193412 C000163085 C000163086 C000163084 S000058958 C000193354 C000193353 C000193352 C000193355 C000193350 C000193356 C000193351 S000008481 C000193406 C000103747 C000023259 C000023258 C000023257 C000023256 C000023254 S000008482 C000103748 C000023265 C000023264 C000193407 C000023262 C000023260 C000023263 S000058961 C000193377 C000193371 C000193372 C000193373 C000193374 C000193375 C000193376 S000058963 C000193390 C000193391 C000193389 C000193385 C000193387 C000193386 C000193388 S000058964 C000193396 C000193397 C000193398 C000193395 C000193393 C000193392 C000193394 S000058959 C000193362 C000193361 C000193360 C000193363 C000193358 C000193357 C000193359 S000058960 C000193370 C000193369 C000193368 C000193367 C000193365 C000193364 C000193366 S000058965 C000193404 C000193405 C000193403 C000193401 C000193402 C000193400 C000193399 Carillon Series Trust 811-07470 0000897111 549300RNYMX90LFTNW23 880 Carillon Parkway Building 6 St. Petersburg 33716 US-FL US 7275671000 Carillon Tower Advisers, Inc. 880 Carillon Parkway Building 6 St. Petersburg 33716 7275671000 Records related to its function as investment adviser and administrator. 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Report of Independent Registered Public Accounting Firm

To the Board of Trustees of Carillon Series Trust and Shareholders of Carillon ClariVest Capital Appreciation Fund, Carillon ClariVest International Stock Fund, Carillon Eagle Growth & Income Fund, Carillon Eagle Mid Cap Growth Fund, Carillon Eagle Small Cap Growth Fund, Carillon Scout International Fund, Carillon Scout Mid Cap Fund, Carillon Scout Small Cap Fund, Carillon Reams Core Bond Fund, Carillon Reams Core Plus Bond Fund, and Carillon Reams Unconstrained Bond Fund

In planning and performing our audits of the financial statements of Carillon ClariVest Capital Appreciation Fund, Carillon ClariVest International Stock Fund, Carillon Eagle Growth & Income Fund, Carillon Eagle Mid Cap Growth Fund, Carillon Eagle Small Cap Growth Fund, Carillon Scout International Fund, Carillon Scout Mid Cap Fund, Carillon Scout Small Cap Fund, Carillon Reams Core Bond Fund, Carillon Reams Core Plus Bond Fund, and Carillon Reams Unconstrained Bond Fund (constituting Carillon Series Trust, hereafter collectively referred to as the "Funds") as of and for the year ended October 31, 2021, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Funds' 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 Funds' internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Funds' internal control over financial reporting.

The management of the Funds 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 Funds' 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 Funds' 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, 2021.

This report is intended solely for the information and use of the Board of Trustees of Carillon Series Trust 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

Tampa, Florida

December 17, 2021

PricewaterhouseCoopers LLP, 4040 West Boy Scout Boulevard, Tampa, Florida 33607

T: (813) 229 0221; F: (813) 229 3646, www.pwc.com/us