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® by the SEC on 4/2/04.As Of Filer Filing For·On·As Docs:Size 2/27/02 Fidelity Municipal Trust NSAR-B® 12/31/01 4:159K |
Document/Exhibit Description Pages Size
1: NSAR-B Annual Report by an Investment Company 28 117K
3: EX-99 Miscellaneous Exhibit HTML 82K
4: EX-99 Miscellaneous Exhibit HTML 59K
2: EX-99.77B ACCT LTTR Independent Public Accountant's Report on HTML 7K
Internal Controls
| REPORT OF INDEPENDENT ACCOUNTANTS |
REPORT OF INDEPENDENT ACCOUNTANTS
TO ACCOMPANY FORM N-SAR
____
To the Trustees of Fidelity Municipal Trust:
In planning and performing our audits of the financial statements and financial highlights (hereafter referred to as "financial statements") of the Funds of Fidelity Municipal Trust: Spartan Pennsylvania Municipal Income Fund, Spartan Michigan Municipal Income Fund, Spartan Short-Intermediate Municipal Income Fund, Spartan Municipal Income Fund, Spartan Minnesota Municipal Income Fund and Spartan Ohio Municipal Income Fund for the year ended December 31, 2001 we considered their 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, not to provide assurance on internal control.
The management of the Trust 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 generally accepted accounting principles. Those 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, projection of any evaluation of internal control to future periods is subject to the risk that it may become inadequate because of changes in conditions or that the effectiveness of the design and operation 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 condition in which the design or operation of any specific internal control component does not reduce to a relatively low level the risk that misstatements due to errors 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 internal control and its operation, including controls over safeguarding securities, that we consider to be material weaknesses as defined above as of December 31, 2001.
This report is intended solely for the information and use of management and the Trustees of the Trust and the Securities and Exchange Commission.
PricewaterhouseCoopers LLP
Boston, Massachusetts
| This ‘NSAR-B’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Corrected on: | 4/2/04 | 497 | ||
| Filed on: | 2/27/02 | 485BPOS | ||
| 2/11/02 | ||||
| For Period end: | 12/31/01 | 24F-2NT, N-30D | ||
| List all Filings | ||||