REPORT OF INDEPENDENT AUDITORS
Board of Trustees
of Van Kampen Insured Tax Free Income Fund
In planning and performing our audit of the financial statements of Van Kampen
Insured Tax Free Income Fund (the "Fund") for the year ended September 30, 2000,
we considered its internal control, including control activities for
safeguarding securities, 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 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
internal control. Generally, internal controls that are relevant to an audit
pertain to the Fund's objective of preparing financial statements for external
purposes that are fairly presented in conformity with accounting principles
generally accepted in the United States. Those internal controls include the
safeguarding of assets against unauthorized acquisition, use, or disposition.
Because of inherent limitations in any internal control, misstatements due to
errors 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
internal control may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures 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 one or more
of the specific internal control components does not reduce to a relatively low
level the risk that 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 control activities for safeguarding securities, that we
consider to be material weaknesses as defined above as of September 30, 2000.
This report is intended solely for the information and use of the board of
trustees and management of Van Kampen Insured Tax Free Income 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/ERNST & YOUNG LLP
November 8, 2000
Chicago, Illinois
<PAGE>
REPORT OF INDEPENDENT AUDITORS
Board of Trustees
of Van Kampen Tax Free High Income Fund
In planning and performing our audit of the financial statements of Van Kampen
Tax Free High Income Fund (the "Fund") for the year ended September 30, 2000, we
considered its internal control, including control activities for safeguarding
securities, 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 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
internal control. Generally, internal controls that are relevant to an audit
pertain to the Fund's objective of preparing financial statements for external
purposes that are fairly presented in conformity with accounting principles
generally accepted in the United States. Those internal controls include the
safeguarding of assets against unauthorized acquisition, use, or disposition.
Because of inherent limitations in any internal control, misstatements due to
errors 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
internal control may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures 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 one or more
of the specific internal control components does not reduce to a relatively low
level the risk that 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 control activities for safeguarding securities, that we
consider to be material weaknesses as defined above as of September 30, 2000.
This report is intended solely for the information and use of the board of
trustees and management of Van Kampen Tax Free High Income 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/ERNST & YOUNG LLP
November 8, 2000
Chicago, Illinois
<PAGE>
REPORT OF INDEPENDENT AUDITORS
Board of Trustees
of Van Kampen California Insured Tax Free Income Fund
In planning and performing our audit of the financial statements of Van Kampen
California Insured Tax Free Income Fund (the "Fund") for the year ended
September 30, 2000, we considered its internal control, including control
activities for safeguarding securities, 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 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
internal control. Generally, internal controls that are relevant to an audit
pertain to the Fund's objective of preparing financial statements for external
purposes that are fairly presented in conformity with accounting principles
generally accepted in the United States. Those internal controls include the
safeguarding of assets against unauthorized acquisition, use, or disposition.
Because of inherent limitations in any internal control, misstatements due to
errors 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
internal control may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures 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 one or more
of the specific internal control components does not reduce to a relatively low
level the risk that 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 control activities for safeguarding securities, that we
consider to be material weaknesses as defined above as of September 30, 2000.
This report is intended solely for the information and use of the board of
trustees and management of Van Kampen California Insured Tax Free Income 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/ERNST & YOUNG LLP
November 8, 2000
Chicago, Illinois
<PAGE>
REPORT OF INDEPENDENT AUDITORS
Board of Trustees
of Van Kampen Municipal Income Fund
In planning and performing our audit of the financial statements of Van Kampen
Municipal Income Fund (the "Fund") for the year ended September 30, 2000, we
considered its internal control, including control activities for safeguarding
securities, 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 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
internal control. Generally, internal controls that are relevant to an audit
pertain to the Fund's objective of preparing financial statements for external
purposes that are fairly presented in conformity with accounting principles
generally accepted in the United States. Those internal controls include the
safeguarding of assets against unauthorized acquisition, use, or disposition.
Because of inherent limitations in any internal control, misstatements due to
errors 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
internal control may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures 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 one or more
of the specific internal control components does not reduce to a relatively low
level the risk that 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 control activities for safeguarding securities, that we
consider to be material weaknesses as defined above as of September 30, 2000.
This report is intended solely for the information and use of the board of
trustees and management of Van Kampen Municipal Income 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/ERNST & YOUNG LLP
November 8, 2000
Chicago, Illinois
<PAGE>
REPORT OF INDEPENDENT AUDITORS
Board of Trustees
of Van Kampen Intermediate Term Municipal Income Fund
In planning and performing our audit of the financial statements of Van Kampen
Intermediate Term Municipal Income Fund (the "Fund") for the year ended
September 30, 2000, we considered its internal control, including control
activities for safeguarding securities, 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 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
internal control. Generally, internal controls that are relevant to an audit
pertain to the Fund's objective of preparing financial statements for external
purposes that are fairly presented in conformity with accounting principles
generally accepted in the United States. Those internal controls include the
safeguarding of assets against unauthorized acquisition, use, or disposition.
Because of inherent limitations in any internal control, misstatements due to
errors 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
internal control may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures 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 one or more
of the specific internal control components does not reduce to a relatively low
level the risk that 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 control activities for safeguarding securities, that we
consider to be material weaknesses as defined above as of September 30, 2000.
This report is intended solely for the information and use of the board of
trustees and management of Van Kampen Intermediate Term Municipal Income 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/ERNST & YOUNG LLP
November 8, 2000
Chicago, Illinois
<PAGE>
REPORT OF INDEPENDENT AUDITORS
Board of Trustees
of Van Kampen Florida Insured Tax Free Income Fund
In planning and performing our audit of the financial statements of Van Kampen
Florida Insured Tax Free Income Fund (the "Fund") for the year ended September
30, 2000, we considered its internal control, including control activities for
safeguarding securities, 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 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
internal control. Generally, internal controls that are relevant to an audit
pertain to the Fund's objective of preparing financial statements for external
purposes that are fairly presented in conformity with accounting principles
generally accepted in the United States. Those internal controls include the
safeguarding of assets against unauthorized acquisition, use, or disposition.
Because of inherent limitations in any internal control, misstatements due to
errors 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
internal control may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures 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 one or more
of the specific internal control components does not reduce to a relatively low
level the risk that 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 control activities for safeguarding securities, that we
consider to be material weaknesses as defined above as of September 30, 2000.
This report is intended solely for the information and use of the board of
trustees and management of Van Kampen Florida Insured Tax Free Income 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/ERNST & YOUNG LLP
November 8, 2000
Chicago, Illinois
<PAGE>
REPORT OF INDEPENDENT AUDITORS
Board of Trustees
of Van Kampen New York Tax Free Income Fund
In planning and performing our audit of the financial statements of Van Kampen
New York Tax Free Income Fund (the "Fund") for the year ended September 30,
2000, we considered its internal control, including control activities for
safeguarding securities, 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 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
internal control. Generally, internal controls that are relevant to an audit
pertain to the Fund's objective of preparing financial statements for external
purposes that are fairly presented in conformity with accounting principles
generally accepted in the United States. Those internal controls include the
safeguarding of assets against unauthorized acquisition, use, or disposition.
Because of inherent limitations in any internal control, misstatements due to
errors 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
internal control may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures 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 one or more
of the specific internal control components does not reduce to a relatively low
level the risk that 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 control activities for safeguarding securities, that we
consider to be material weaknesses as defined above as of September 30, 2000.
This report is intended solely for the information and use of the board of
trustees and management of Van Kampen New York Tax Free Income 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/ERNST & YOUNG LLP
November 8, 2000
Chicago, Illinois
