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SIGNATURE JAMES J. BOYNE
TITLE ATTORNEY
INDEPENDENT AUDITORS' REPORT ON INTERNAL ACCOUNTING CONTROL
The Board of Directors and Shareholders
Van Kampen Trust for Investment Grade California Municipals:
In planning and performing our audit of the financial statements of the Van
Kampen Trust for Investment Grade California Municipals for the year ended
October 31, 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 Van Kampen Trust for Investment Grade California
Municipals 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, error 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 weakness 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 October 31, 1999.
This report is intended solely for the information and use of management, the
Board of Directors of Van Kampen Trust for Investment Grade California
Municipals, and the Securities and Exchange Commission and is not intended to
be and should not be used by anyone other than these specified parties.
December 6, 1999
VAN KAMPEN TRUST FOR INVESTMENT GRADE CALIFORNIA MUNICIPALS
The Joint Annual Meeting of Shareholders of the Trust was held on June 16, 1999,
where shareholders voted on the election of Trustees and the selection of
independent public accountants. With regard to the election of David C. Arch as
elected trustee by the common shareholders of the Trust 3,837,545 shares voted
in his favor and 44,173 shares withheld. With regard to the election of Howard J
Kerr as elected trustee by the common shareholders of the Trust 3,837,545 shares
voted in his favor and 44,173 shares withheld. With regard to the election of
Dennis J. McDonnell as elected trustee by the common shareholders of the Trust
3,839,223 shares voted in his favor and 42,495 shares withheld. The other
trustees of the Fund whose terms did not expire in 1999 are Wayne Whalen, Rod
Dammeyer, Don G. Powell, Hugo F. Sonnenschein, Theodore A. Myers and Steven
Muller. With regard to the ratification of KPMG Peat Marwick LLP as independent
public accountants for the Trust, 3,815,298 shares voted in favor of the
proposal, 5,078 shares voted against and 61,342 shares abstained.
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