Report of Independent Auditors
To the Shareholders and
Board of Directors of
Alliance World Dollar Government Fund, Inc.
In planning and performing our audit of the financial statements of
Alliance World Dollar Government Fund, Inc. (comprising, respectively,
the National, Insured National, New York, California and Insured
California Portfolios) for the year ended October 31, 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 Alliance World Dollar Government Fund, Inc. 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
control.
Generally, internal 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 internal controls include the safeguarding
of assets against unauthorized acquisition, use, or disposition.
Because of inherent limitations in 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, including control activities for safeguarding securities, and
its operation that we consider to be material weaknesses as defined
above at October 31, 2000.
This report is intended solely for the information and use of the
Board of Directors and management of Alliance World Dollar Government
Fund, Inc., and the Securities and Exchange Commission and is not
intended to be and should not be used by anyone other than these
specified parties.
ERNST & YOUNG LLP
December 12, 2000
