<PAGE> PAGE 1
000 B000000 11/30/1999
000 C000000 0000783401
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 6.1
000 J000000 U
001 A000000 VANGUARD CALIFORNIA TAX-FREE FUNDS
001 B000000 811-4474
001 C000000 6106691000
002 A000000 100 VANGUARD BOULEVARD
002 B000000 MALVERN
002 C000000 PA
002 D010000 19355
003 000000 N
004 000000 N
005 000000 N
006 000000 N
007 A000000 Y
007 B000000 3
007 C010100 1
007 C020100 VANGUARD CA INSURED LONG-TERM TAX-EXEMPT FUND
007 C030100 N
007 C010200 2
007 C020200 VANGUARD CA TAX-EXEMPT MONEY MARKET FUND
007 C030200 N
007 C010300 3
007 C020300 VANGUARD CA INSURED INT.-TERM TAX-EXEMPT FUND
007 C030300 N
007 C010400 4
007 C010500 5
007 C010600 6
007 C010700 7
007 C010800 8
007 C010900 9
007 C011000 10
013 A00AA01 PRICEWATERHOUSECOOPERS LLP
013 B01AA01 PHILADELPHIA
013 B02AA01 PA
013 B03AA01 19103
014 A00AA01 VANGUARD MARKETING CORPORATION
014 B00AA01 8-21570
015 A00AA01 FIRST UNION NATIONAL BANK
015 B00AA01 C
015 C01AA01 PHILADELPHIA
015 C02AA01 PA
015 C03AA01 19106
015 E01AA01 X
018 00AA00 Y
<PAGE> PAGE 2
019 A00AA00 Y
019 B00AA00 103
019 C00AA00 VANGUARDGR
020 C000001 0
020 C000002 0
020 C000003 0
020 C000004 0
020 C000005 0
020 C000006 0
020 C000007 0
020 C000008 0
020 C000009 0
020 C000010 0
021 000000 0
022 A000001 GOLDMAN SACHS & CO.
022 B000001 13-5108880
022 C000001 1419381
022 D000001 349480
022 A000002 MORGAN STANLEY DEAN WITTER & CO.
022 B000002 13-2655998
022 C000002 667982
022 D000002 113048
022 A000003 LEHMAN BROTHERS INC.
022 B000003 13-2518466
022 C000003 630096
022 D000003 63862
022 A000004 SALOMON SMITH BARNEY, INC.
022 B000004 11-2418191
022 C000004 309428
022 D000004 359530
022 A000005 VANGUARD CA TAX-EXEMPT MONEY MARKET FUND
022 B000005 23-2449298
022 C000005 366543
022 D000005 264882
022 A000006 VANGUARD INSURED INTER-TERM TAX-EXEMPT FUND
022 B000006 23-2471389
022 C000006 267845
022 D000006 199755
022 A000007 J.P. MORGAN SECURITIES INC.
022 B000007 13-3224016
022 C000007 301351
022 D000007 158737
022 A000008 VANGUARD CA INS. INTER-TERM TAX-EXEMPT FUND
022 B000008 23-2746309
022 C000008 192078
022 D000008 241285
022 A000009 VANGUARD CA INSURED LONG-TERM TAX-EXEMPT
022 B000009 23-2388563
022 C000009 159099
022 D000009 220079
022 A000010 PAINEWEBBER INC.
<PAGE> PAGE 3
022 B000010 13-2638166
022 C000010 186159
022 D000010 155268
023 C000000 6275668
023 D000000 3115722
026 A000000 N
026 B000000 N
026 C000000 N
026 D000000 Y
026 E000000 N
026 F000000 N
026 G010000 N
026 G020000 Y
026 H000000 N
077 A000000 Y
077 B000000 Y
077 C000000 N
077 D000000 N
077 E000000 N
077 F000000 N
077 G000000 N
077 H000000 N
077 I000000 N
077 J000000 N
077 K000000 N
077 L000000 N
077 M000000 N
077 N000000 N
077 O000000 N
077 P000000 N
077 Q010000 N
077 Q020000 N
077 Q030000 N
078 000000 N
080 A00AA00 ICI MUTUAL INSURANCE COMPANY
080 C00AA00 350000
081 A00AA00 Y
081 B00AA00 182
082 A00AA00 N
082 B00AA00 0
083 A00AA00 N
083 B00AA00 0
084 A00AA00 N
084 B00AA00 0
085 A00AA00 Y
085 B00AA00 N
028 A010100 33152
028 A020100 4442
028 A030100 0
028 A040100 38344
028 B010100 38904
<PAGE> PAGE 4
028 B020100 4653
028 B030100 0
028 B040100 23037
028 C010100 36437
028 C020100 4633
028 C030100 0
028 C040100 43433
028 D010100 28328
028 D020100 4519
028 D030100 0
028 D040100 20261
028 E010100 28406
028 E020100 4616
028 E030100 0
028 E040100 32056
028 F010100 23336
028 F020100 4485
028 F030100 0
028 F040100 34781
028 G010100 188563
028 G020100 27348
028 G030100 0
028 G040100 191912
028 H000100 0
062 A000100 Y
062 B000100 0.0
062 C000100 0.0
062 D000100 0.0
062 E000100 5.8
062 F000100 0.0
062 G000100 0.0
062 H000100 0.0
062 I000100 0.0
062 J000100 0.0
062 K000100 0.0
062 L000100 0.0
062 M000100 0.0
062 N000100 0.0
062 O000100 95.0
062 P000100 0.0
062 Q000100 0.0
062 R000100 -0.8
063 A000100 0
063 B000100 14.2
064 A000100 Y
064 B000100 N
070 A010100 Y
070 A020100 N
070 B010100 N
070 B020100 N
070 C010100 Y
<PAGE> PAGE 5
070 C020100 N
070 D010100 N
070 D020100 N
070 E010100 Y
070 E020100 Y
070 F010100 N
070 F020100 N
070 G010100 Y
070 G020100 N
070 H010100 N
070 H020100 N
070 I010100 N
070 I020100 N
070 J010100 Y
070 J020100 N
070 K010100 Y
070 K020100 N
070 L010100 N
070 L020100 N
070 M010100 N
070 M020100 N
070 N010100 Y
070 N020100 N
070 O010100 Y
070 O020100 N
070 P010100 Y
070 P020100 Y
070 Q010100 N
070 Q020100 N
070 R010100 N
070 R020100 N
071 A000100 346121
071 B000100 165981
071 C000100 1485116
071 D000100 11
072 A000100 12
072 B000100 80560
072 C000100 0
072 D000100 0
072 E000100 0
072 F000100 195
072 G000100 1595
072 H000100 0
072 I000100 730
072 J000100 14
072 K000100 0
072 L000100 15
072 M000100 2
072 N000100 0
072 O000100 0
072 P000100 0
<PAGE> PAGE 6
072 Q000100 0
072 R000100 8
072 S000100 0
072 T000100 262
072 U000100 0
072 V000100 0
072 W000100 0
072 X000100 2821
072 Y000100 14
072 Z000100 77753
072AA000100 9786
072BB000100 9294
072CC010100 0
072CC020100 115238
072DD010100 77753
072DD020100 0
072EE000100 14021
073 A010100 0.5630
073 A020100 0.0000
073 B000100 0.1100
073 C000100 0.0000
074 A000100 223
074 B000100 0
074 C000100 90669
074 D000100 1467718
074 E000100 0
074 F000100 0
074 G000100 0
074 H000100 0
074 I000100 321
074 J000100 5905
074 K000100 0
074 L000100 24111
074 M000100 0
074 N000100 1588947
074 O000100 39016
074 P000100 652
074 Q000100 0
074 R010100 0
074 R020100 0
074 R030100 0
074 R040100 3932
074 S000100 0
074 T000100 1545347
074 U010100 142983
074 U020100 0
074 V010100 10.81
074 V020100 0.00
074 W000100 0.0000
074 X000100 18258
074 Y000100 0
<PAGE> PAGE 7
075 A000100 0
075 B000100 1559902
076 000100 0.00
028 A010200 200462
028 A020200 4560
028 A030200 0
028 A040200 189924
028 B010200 225401
028 B020200 4432
028 B030200 0
028 B040200 173182
028 C010200 208052
028 C020200 4744
028 C030200 0
028 C040200 165550
028 D010200 163775
028 D020200 4816
028 D030200 0
028 D040200 195751
028 E010200 169132
028 E020200 4994
028 E030200 0
028 E040200 156681
028 F010200 189380
028 F020200 5411
028 F030200 0
028 F040200 144344
028 G010200 1156202
028 G020200 28957
028 G030200 0
028 G040200 1025432
028 H000200 0
062 A000200 Y
062 B000200 0.0
062 C000200 0.0
062 D000200 0.0
062 E000200 98.8
062 F000200 0.0
062 G000200 0.0
062 H000200 0.0
062 I000200 0.0
062 J000200 0.0
062 K000200 0.0
062 L000200 0.0
062 M000200 0.0
062 N000200 0.0
062 O000200 0.0
062 P000200 0.0
062 Q000200 0.0
062 R000200 1.2
063 A000200 66
<PAGE> PAGE 8
063 B000200 0.0
064 A000200 Y
064 B000200 N
070 A010200 Y
070 A020200 N
070 B010200 N
070 B020200 N
070 C010200 N
070 C020200 N
070 D010200 N
070 D020200 N
070 E010200 N
070 E020200 N
070 F010200 N
070 F020200 N
070 G010200 N
070 G020200 N
070 H010200 N
070 H020200 N
070 I010200 N
070 I020200 N
070 J010200 Y
070 J020200 Y
070 K010200 Y
070 K020200 N
070 L010200 N
070 L020200 N
070 M010200 N
070 M020200 N
070 N010200 Y
070 N020200 N
070 O010200 Y
070 O020200 N
070 P010200 Y
070 P020200 Y
070 Q010200 N
070 Q020200 N
070 R010200 N
070 R020200 N
071 A000200 0
071 B000200 0
071 C000200 0
071 D000200 0
072 A000200 12
072 B000200 62629
072 C000200 0
072 D000200 0
072 E000200 0
072 F000200 262
072 G000200 2184
072 H000200 0
<PAGE> PAGE 9
072 I000200 1201
072 J000200 22
072 K000200 0
072 L000200 18
072 M000200 3
072 N000200 0
072 O000200 0
072 P000200 0
072 Q000200 0
072 R000200 8
072 S000200 0
072 T000200 482
072 U000200 0
072 V000200 0
072 W000200 0
072 X000200 4180
072 Y000200 22
072 Z000200 58471
072AA000200 20
072BB000200 31
072CC010200 0
072CC020200 0
072DD010200 58471
072DD020200 0
072EE000200 0
073 A010200 0.0270
073 A020200 0.0000
073 B000200 0.0000
073 C000200 0.0000
074 A000200 0
074 B000200 0
074 C000200 2258858
074 D000200 0
074 E000200 0
074 F000200 0
074 G000200 0
074 H000200 0
074 I000200 467
074 J000200 800
074 K000200 0
074 L000200 32498
074 M000200 0
074 N000200 2292623
074 O000200 0
074 P000200 888
074 Q000200 0
074 R010200 0
074 R020200 0
074 R030200 0
074 R040200 5484
074 S000200 0
<PAGE> PAGE 10
074 T000200 2286251
074 U010200 2286180
074 U020200 0
074 V010200 1.00
074 V020200 0.00
074 W000200 0.9995
074 X000200 22249
074 Y000200 0
075 A000200 2128452
075 B000200 0
076 000200 0.00
028 A010300 55876
028 A020300 3543
028 A030300 0
028 A040300 48030
028 B010300 64413
028 B020300 3724
028 B030300 0
028 B040300 27711
028 C010300 56025
028 C020300 3847
028 C030300 0
028 C040300 37919
028 D010300 56333
028 D020300 3828
028 D030300 0
028 D040300 29814
028 E010300 47147
028 E020300 4035
028 E030300 0
028 E040300 33075
028 F010300 56988
028 F020300 4009
028 F030300 0
028 F040300 36066
028 G010300 336782
028 G020300 22986
028 G030300 0
028 G040300 212615
028 H000300 0
062 A000300 Y
062 B000300 0.0
062 C000300 0.0
062 D000300 0.0
062 E000300 2.9
062 F000300 0.0
062 G000300 0.0
062 H000300 0.0
062 I000300 0.0
062 J000300 0.0
062 K000300 0.0
<PAGE> PAGE 11
062 L000300 0.0
062 M000300 0.0
062 N000300 0.0
062 O000300 96.4
062 P000300 0.0
062 Q000300 0.0
062 R000300 0.7
063 A000300 0
063 B000300 8.1
064 A000300 Y
064 B000300 N
070 A010300 Y
070 A020300 N
070 B010300 N
070 B020300 N
070 C010300 Y
070 C020300 N
070 D010300 N
070 D020300 N
070 E010300 Y
070 E020300 Y
070 F010300 N
070 F020300 N
070 G010300 Y
070 G020300 N
070 H010300 N
070 H020300 N
070 I010300 N
070 I020300 N
070 J010300 Y
070 J020300 N
070 K010300 Y
070 K020300 N
070 L010300 N
070 L020300 N
070 M010300 N
070 M020300 N
070 N010300 Y
070 N020300 N
070 O010300 Y
070 O020300 N
070 P010300 Y
070 P020300 Y
070 Q010300 N
070 Q020300 N
070 R010300 N
070 R020300 N
071 A000300 470569
071 B000300 99936
071 C000300 1167331
071 D000300 9
<PAGE> PAGE 12
072 A000300 12
072 B000300 55491
072 C000300 0
072 D000300 0
072 E000300 0
072 F000300 145
072 G000300 1118
072 H000300 0
072 I000300 479
072 J000300 10
072 K000300 0
072 L000300 8
072 M000300 1
072 N000300 0
072 O000300 0
072 P000300 0
072 Q000300 0
072 R000300 8
072 S000300 0
072 T000300 257
072 U000300 0
072 V000300 0
072 W000300 0
072 X000300 2026
072 Y000300 11
072 Z000300 53476
072AA000300 2557
072BB000300 1137
072CC010300 0
072CC020300 52887
072DD010300 53476
072DD020300 0
072EE000300 0
073 A010300 0.4800
073 A020300 0.0000
073 B000300 0.0000
073 C000300 0.0000
074 A000300 226
074 B000300 0
074 C000300 32416
074 D000300 1293684
074 E000300 0
074 F000300 0
074 G000300 0
074 H000300 0
074 I000300 272
074 J000300 0
074 K000300 0
074 L000300 25770
074 M000300 0
074 N000300 1352368
<PAGE> PAGE 13
074 O000300 12830
074 P000300 386
074 Q000300 0
074 R010300 0
074 R020300 0
074 R030300 0
074 R040300 3381
074 S000300 0
074 T000300 1335771
074 U010300 127242
074 U020300 0
074 V010300 10.50
074 V020300 0.00
074 W000300 0.0000
074 X000300 12391
074 Y000300 0
075 A000300 0
075 B000300 1194741
076 000300 0.00
SIGNATURE SUSAN A. TRONEL
TITLE MANAGER
<TABLE> <S> <C>
<ARTICLE> 6
<RESTATED>
<CIK> 0000783401
<NAME> VANGUARD CALIFORNIA TAX-FREE FUNDS
<SERIES>
<NUMBER> 01
<NAME> VANGUARD CALIFORNIA INSURED LONG-TERM TAX-EXEMPT FUND
<MULTIPLIER> 1,000
<CURRENCY> US
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> NOV-30-1999
<PERIOD-START> DEC-01-1998
<PERIOD-END> NOV-30-1999
<EXCHANGE-RATE> 1
<INVESTMENTS-AT-COST> 1560737
<INVESTMENTS-AT-VALUE> 1558387
<RECEIVABLES> 30016
<ASSETS-OTHER> 544
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 1588947
<PAYABLE-FOR-SECURITIES> 39016
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 4584
<TOTAL-LIABILITIES> 43600
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 1554310
<SHARES-COMMON-STOCK> 142983
<SHARES-COMMON-PRIOR> 126902
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 0
<OVERDISTRIBUTION-GAINS> 6613
<ACCUM-APPREC-OR-DEPREC> (2350)
<NET-ASSETS> 1545347
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 80560
<OTHER-INCOME> 0
<EXPENSES-NET> 2807
<NET-INVESTMENT-INCOME> 77753
<REALIZED-GAINS-CURRENT> 492
<APPREC-INCREASE-CURRENT> (115238)
<NET-CHANGE-FROM-OPS> (36993)
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 77753
<DISTRIBUTIONS-OF-GAINS> 14021
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 40428
<NUMBER-OF-SHARES-REDEEMED> 30015
<SHARES-REINVESTED> 5667
<NET-CHANGE-IN-ASSETS> 56791
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> 6916
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 195
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 2821
<AVERAGE-NET-ASSETS> 1559902
<PER-SHARE-NAV-BEGIN> 11.73
<PER-SHARE-NII> 0.563
<PER-SHARE-GAIN-APPREC> (0.810)
<PER-SHARE-DIVIDEND> 0.563
<PER-SHARE-DISTRIBUTIONS> 0.110
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 10.81
<EXPENSE-RATIO> 0.18
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<RESTATED>
<CIK> 0000783401
<NAME> VANGUARD CALIFORNIA TAX-FREE FUNDS
<SERIES>
<NUMBER> 02
<NAME> VANGUARD CALIFORNIA TAX-EXEMPT MONEY MARKET FUND
<MULTIPLIER> 1,000
<CURRENCY> US
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> NOV-30-1999
<PERIOD-START> DEC-01-1998
<PERIOD-END> NOV-30-1999
<EXCHANGE-RATE> 1
<INVESTMENTS-AT-COST> 2258858
<INVESTMENTS-AT-VALUE> 2258858
<RECEIVABLES> 33298
<ASSETS-OTHER> 467
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 2292623
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 6372
<TOTAL-LIABILITIES> 6372
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 2286322
<SHARES-COMMON-STOCK> 2286180
<SHARES-COMMON-PRIOR> 1970144
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> (71)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 0
<NET-ASSETS> 2286251
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 62629
<OTHER-INCOME> 0
<EXPENSES-NET> 4158
<NET-INVESTMENT-INCOME> 58471
<REALIZED-GAINS-CURRENT> (11)
<APPREC-INCREASE-CURRENT> 0
<NET-CHANGE-FROM-OPS> 58460
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 58471
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 2484987
<NUMBER-OF-SHARES-REDEEMED> 2223239
<SHARES-REINVESTED> 54288
<NET-CHANGE-IN-ASSETS> 316025
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> (58)
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 262
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 4180
<AVERAGE-NET-ASSETS> 2128452
<PER-SHARE-NAV-BEGIN> 1.00
<PER-SHARE-NII> 0.027
<PER-SHARE-GAIN-APPREC> 0
<PER-SHARE-DIVIDEND> 0.027
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 1.00
<EXPENSE-RATIO> 0.20
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<RESTATED>
<CIK> 0000783401
<NAME> VANGUARD CALIFORNIA TAX-FREE FUNDS
<SERIES>
<NUMBER> 03
<NAME> VANGUARD CALIFORNIA INSURED INTERM.-TERM TAX-EXEMPT FUND
<MULTIPLIER> 1,000
<CURRENCY> US
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> NOV-30-1999
<PERIOD-START> DEC-01-1998
<PERIOD-END> NOV-30-1999
<EXCHANGE-RATE> 1
<INVESTMENTS-AT-COST> 1337080
<INVESTMENTS-AT-VALUE> 1326100
<RECEIVABLES> 25770
<ASSETS-OTHER> 498
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 1352368
<PAYABLE-FOR-SECURITIES> 12830
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 3767
<TOTAL-LIABILITIES> 16597
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 1347832
<SHARES-COMMON-STOCK> 127242
<SHARES-COMMON-PRIOR> 91891
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> (1081)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> (10980)
<NET-ASSETS> 1335771
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 55491
<OTHER-INCOME> 0
<EXPENSES-NET> 2015
<NET-INVESTMENT-INCOME> 53476
<REALIZED-GAINS-CURRENT> 1420
<APPREC-INCREASE-CURRENT> (52887)
<NET-CHANGE-FROM-OPS> 2009
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 53476
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 66941
<NUMBER-OF-SHARES-REDEEMED> 35553
<SHARES-REINVESTED> 3963
<NET-CHANGE-IN-ASSETS> 329678
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> (2501)
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 145
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 2026
<AVERAGE-NET-ASSETS> 1194741
<PER-SHARE-NAV-BEGIN> 10.95
<PER-SHARE-NII> 0.48
<PER-SHARE-GAIN-APPREC> (0.45)
<PER-SHARE-DIVIDEND> 0.48
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 10.50
<EXPENSE-RATIO> 0.17
</TABLE>
To the Shareholders and
Trustees of Vanguard California Tax-Free Funds
In planning and performing our audit of the financial statements of
Vanguard California Tax-Free Funds (the "Fund") for the year ended
November 30, 1999, we considered its 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 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 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, 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 one or more of the internal control components does not reduce
to a relatively low level the risk that misstatements caused by error 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 for safeguarding securities, that we consider to be
material weaknesses as defined above as of November 30, 1999.
This report is intended solely for the information and use of management
and the Board of Trustees of the 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.
PRICEWATERHOUSECOOPERS LLP
January 6, 2000