Form N-CEN Dreyfus Institutional For: Apr 30
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X0404 N-CEN LIVE 0001423799 XXXXXXXX 811-22169 false false N-1A S000021490 C000061462 C000061463 Dreyfus Institutional Reserves Funds 811-22169 0001423799 549300FG0OZ5YKPLK622 240 Greenwich Street New York 10286-1048 US-NY US 212.922.6400 BNY Mellon Investment Adviser, Inc. 200 Park Avenue New York 10166-0039 212.922.6400 Compliance policies and procedures and related items and records relating to decisions to buy/sell securities and the execution thereof. BNY Mellon Investment Adviser, Inc. 240 Greenwich Street New York 10286-1048 212.922.6400 Organizational documents, board meeting minutes and materials, SEC filings and administration and accounting records. The Bank of New York Mellon 103 Bellevue Parkway Wilmington 19809-3701 212.495.1784 Administration and accounting records. The Bank of New York Mellon 240 Greenwich Street New York 10286-1048 212.495.1784 Records relating to custody of fund assets. The Bank of New York Mellon One Mellon Bank Center Pittsburgh 15258-0001 212.495.1784 Records relating to custody of fund assets. JPMorgan Chase Bank, N.A. 383 Madison Avenue New York 10179-0001 212.270.6000 Records relating to custody of fund assets in connection with tri-party repurchase agreements. BNY Mellon Securities Corporation 240 Greenwich Street New York 10286-1048 212.922.6400 Records relating to advertising and sales materials. BNY Mellon Transfer, Inc. 240 Greenwich Street New York 10286-1048 212.922.6400 Records relating to the record holders of fund shares and purchases and sales of fund shares. BNY Mellon Investment Servicing (US), Inc. 4400 Computer Drive Westborough 01581-1722 800.441.9800 Records relating to the record holders of fund shares and purchases and sales of fund shares. N N N-1A 2 Y Roslyn M. Watson N/A N J. Charles Cardona N/A N Isabel P. Dunst N/A N Nathan Leventhal N/A N Benaree Pratt Wiley N/A N Francine J. Bovich N/A N Joseph S. DiMartino N/A N Robin A. Melvin N/A N Andrew J. Donohue N/A N Joseph W. Connolly 001144952 200 Park Avenue New York 10166-0039 XXXXXX N N N N N N BNY Mellon Securities Corporation 008-13801 000000231 N/A Y N Ernst & Young LLP 42 254900H1VLSDPE6LJK37 N N N N N N N Dreyfus Institutional Preferred Treasury Obligations Fund S000021490 549300GI55VC5YVJ3C26 N 2 0 0 Money Market Fund N N N N N/A N/A N/A Rule 32a-4 (17 CFR 270.32a-4) Y Y N N BNY Mellon Investment Adviser, Inc. 801-8147 000105642 54930067A504FBYASH16 N BNY Mellon Transfer, Inc. 84-06102 N/A Y N BNY Mellon Investment Servicing (US) Inc. 84-01761 N/A Y Y N ICE Data Pricing & Reference Data, LLC N/A TIN: 13-3668779 N N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 Y N Self - rule 17f-2 (17 CFR 270.17f-2) Depository and Clearing Centre (DCC) Deutsche Bank AG, London Branch 7LTWFZYICNSX8D621K86 GB N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) N BNY Mellon Transfer, Inc. 84-06102 Y N N BNY Mellon Investment Adviser, Inc. 54930067A504FBYASH16 Y N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 Y Y N BNY Mellon Capital Markets, LLC 008-35255 000017454 VJW2DOOHGDT6PR0ZRO63 0.00 Hedgemark Securities, LLC 008-69106 000164503 N/A 0.00 BNY Mellon Securities Corporation 008-13801 000000231 N/A 0.00 Pershing Advisor Solutions LLC 008-47425 000036671 549300KTC63JRN36GZ84 0.00 Pershing LLC 008-17574 000007560 ZI8Q1A8EI8LQFJNM0D94 0.00 BNY Mellon Asset Management Canada Ltd. 008-00000 N/A N/A CA 0.00 BNY Mellon Capital Markets EMEA Limited 008-00000 N/A 213800O5FBGOWU89LN14 GB 0.00 BNY Mellon Investment Management Australia Limited 008-00000 N/A 2ZQTMYGDRJZ57CRSPU33 AU 0.00 BNY Mellon Investment Management EMEA Limited 008-00000 N/A 213800X5NCNIAF9USD75 GB 0.00 BNY Mellon Investment Management Hong Kong Limited 008-00000 000169689 N/A HK 0.00 BNY MELLON SERVICOS FINACEIROS DISTRIBUIDORA DE TITULOS E VALORES MOBILIARIOS (DTVM) S.A 008-00000 N/A N/A BR 0.00 BNY Mellon Wealth Management, Advisory Services, Inc. 008-00000 N/A N/A CA 0.00 Pershing (Channel Islands) Limited 008-00000 N/A 2138009CM5DCI2OQW132 GB 0.00 Pershing Limited 008-00000 N/A 213800R6YVGU4VP7XK84 GB 0.00 Pershing Securities Australia Pty Limited 008-00000 N/A 5493008201YNLL3CPG58 AU 0.00 Pershing Securities Canada Limited 008-00000 N/A 5493000WV47FDC28QG89 CA 0.00 Pershing Securities International Limited 008-00000 N/A 549300PPJGN9E26TI110 IE 0.00 Pershing Securities Limited 008-00000 N/A 549300NC3GURN0AEZU06 GB 0.00 The Bank of New York Mellon Securities Company Japan Limited 008-00000 N/A N/A JP 0.00 The Bank of New York Mellon, S.A., Institucion de Banca Multiple 008-00000 N/A N/A MX 0.00 BNY Mellon Fund Management (Luxemboug), S.A. 008-00000 000283267 5N2ES2M2WGR2TO0Q5G40 LU 0.00 Pershing Securities Singapore Private Limited 008-00000 N/A N/A SG 0.00 0.00 ABN AMRO SECURITIES (USA) LLC 008-68398 000151796 549300FIFV1CB6HD9A14 16230000000.00 CREDIT AGRICOLE SECURITIES (USA) INC. 008-13753 000000190 549300WO2DKF0Q3YMV43 12839000000.00 HSBC SECURITIES (USA) INC. 008-41562 000019585 CYYGQCGNHMHPSMRL3R97 6043000000.00 ING FINANCIAL MARKETS LLC 008-43978 000028872 KBVRJ5K57JZ3E2AVWX40 6027000000.00 SCOTIA CAPITAL (USA) INC. 008-03716 000002739 549300BLWPABP1VNME36 5551000000.00 BNP PARIBAS SECURITIES CORP. 008-32682 000015794 RCNB6OTYUAMMP879YW96 1750000000.00 CITIGROUP GLOBAL MARKETS INC. 008-08177 000007059 MBNUM2BPBDO7JBLYG310 909999778.00 SANTANDER INVESTMENT SECURITIES INC. 008-47664 000037216 549300FT36TF8GQFTL08 870000000.00 NOMURA SECURITIES INTERNATIONAL, INC. 008-15255 000004297 OXTKY6Q8X53C9ILVV871 191930830.00 JEFFERIES LLC 008-15074 000002347 58PU97L1C0WSRCWADL48 74997668.00 50912875983.00 N 394567155.00 N N N true
Report of Independent Registered Public Accounting Firm
To the Shareholders and Board of Trustees of
Dreyfus Institutional Reserves Funds
In planning and performing our audit of the financial statements of Dreyfus Institutional Preferred Treasury Obligations Fund (one of the funds constituting Dreyfus Institutional Reserves Funds) (the “Company”) as of and for the year ended April 30, 2022, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Company’s 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 Company’s internal control over financial reporting. Accordingly, we express no such opinion.
The management of the Company 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 U.S. 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 U.S. 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 Company’s 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 that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Company’s 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 April 30, 2022.
This report is intended solely for the information and use of management and the Board of Trustees of Dreyfus Institutional Reserves Funds 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/ ERNST & YOUNG LLP
New York, New York
June 22, 2022
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