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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 2/20/24 Elfun Diversified Fund 40-17F2 2/20/24 1:36K Elfun Diversified Fund Donnelley … Solutions/FA |
Document/Exhibit Description Pages Size 1: 40-17F2 Elfun Diversified Fund HTML 31K
| ELFUN DIVERSIFIED FUND |
U.S. Securities and Exchange Commission
Washington, D.C. 20549
FORM N-17f-2
Certificate of Accounting of Securities and Similar
Investments in the Custody of
Management Investment Companies
Pursuant to Rule 17f-2 [17 CFR 270.17f-2]
| 1. Investment Company Act File Number: | Date examination completed: | |||||||||||
| 811-05324 | ||||||||||||
| 2. State Identification Number: | ||||||||||||
| AL | AK | AZ | AR | CA | CO | |||||||
| CT | DE | DC | FL | GA | HI | |||||||
| ID | IL | IN | IA | KS | KY | |||||||
| LA | ME | MD | MA | MI | MN | |||||||
| MS | MO | MT | NE | NV | NH | |||||||
| NJ | NM | NY | NC | ND | OH | |||||||
| OK | OR | PA | RI | SC | SD | |||||||
| TN | TX | UT | VT | VA | WA | |||||||
| WV | WI | WY | PUERTO RICO | |||||||||
| Other (specify):
|
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| 3. Exact name of investment company as specified in registration statement: | ||||||||||||
| Elfun Diversified Fund | ||||||||||||
| 4. Address of principal executive office: (number, street, city, state, zip code) | ||||||||||||
| One Iron Street, Boston, MA 02210 | ||||||||||||
|
200 Clarendon Street |
Tel: +1 617 266 2000 Fax: +1 617 266 5843 ey.com |
Report of Independent Registered Public Accounting Firm
To the Board of Trustees of
Elfun Diversified Fund
We have examined management’s assertion, included in the accompanying Management Statement Regarding Compliance With Certain Provisions of the Investment Company Act of 1940, that Elfun Diversified Fund (the “Trust”) complied with the requirements of subsections (b) and (c) of Rule 17f-2 under the Investment Company Act of 1940 (the “Act”) as of August 31, 2022. Management is responsible for its assertion about compliance with the requirements of subsections (b) and (c) of Rule 17f-2 of the Act (the specified requirements). Our responsibility is to express an opinion on management’s assertion about the Trust’s compliance with the specified requirements based on our examination.
Our examination was conducted in accordance with the attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management’s assertion about compliance with the specified requirements is fairly stated, in all material respects. An examination involves performing procedures to obtain evidence about whether management’s assertion is fairly stated, in all material respects. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material misstatement of management’s assertion, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.
Included among our procedures were the following tests performed as of August 31, 2022, and with respect to agreement of security purchases and sales, for the period from April 30, 2022 (the date of our last examination) through August 31, 2022:
| • | Confirmation of all securities in book entry form held by the Depository Trust Company, Federal Reserve Bank and International Depositories, as applicable; |
| • | Review of the reconciliation procedures performed by the Custodian at a security level between the books and records of the Trust and the Custodian; |
| • | Review of the reconciliation procedures performed by the Custodian at an omnibus level between the Depository Trust Company, Federal Reserve Bank and International Depositories, as applicable, and the books and records of the Custodian; and |
| • | Agreement of one security purchase and one security sale, for each fund in the Trust, since our last report from the books and records of the Trust to Custodian bank statements. |
We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Trust’s compliance with specified requirements.
In our opinion, management’s assertion that Elfun Diversified Fund complied with the requirements of subsections (b) and (c) of Rule 17f-2 of the Act as of August 31, 2022, with respect to securities reflected in the investment account of the Trust is fairly stated, in all material respects.
This report is intended solely for the information and use of management and the Board of Trustees of Elfun Diversified 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.
Boston, Massachusetts
Management Statement Regarding Compliance with Certain Provisions of the
Investment Company Act of 1940
We, as members of management of Elfun Diversified Fund (the “Trust”), are responsible for complying with the requirements of subsections (b) and (c) of rule 17f-2, “Custody of Investments by Registered Management Investment Companies,” of the Investment Company Act of 1940 (the “Act”). We are also responsible for establishing and maintaining effective internal controls over compliance with those requirements. We have performed an evaluation of the Trust’s compliance with the requirements of subsections (b) and (c) of rule 17f-2 as of August 31, 2022, and from April 30, 2022 through August 31, 2022.
Based on this evaluation, we assert that the Trust was in compliance with the requirements of subsections (b) and (c) of rule 17f-2 of the Act as of August 31, 2022, and from April 30, 2022 through August 31, 2022, with respect to securities reflected in the investment account of the Trust.
Elfun Diversified Fund
| By: | ||
| Treasurer | ||
| This ‘40-17F2’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on / Effective on: | 2/20/24 | |||
| 1/25/24 | ||||
| 8/31/22 | ||||
| 4/30/22 | 485BPOS | |||
| List all Filings | ||||