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Exhibit J
Consent of Ernst & Young LLP, Independent Auditors
We consent to the references to our firm under the captions "Financial
Highlights" in the Prospectuses and "Financial Statements" in the Statements of
Additional Information and to the incorporation by reference in this
Post-Effective Amendment No. 25 to the Registration Statement (Form N-1A) (No.
33-63238) of Voyageur Mutual Funds (comprised of Delaware Tax-Free Arizona Fund,
Delaware Tax-Free California Fund, Delaware Tax-Free Idaho Fund, Delaware
Tax-Free Iowa Fund, Delaware Minnesota High-Yield Municipal Bond Fund, Delaware
Montana Municipal Bond Fund, Delaware National High-Yield Municipal Bond Fund,
Delaware Tax-Free New York Fund, and Delaware Tax-Free Wisconsin Fund) of our
reports dated October 6, 2000, included in the 2000 Annual Reports to
shareholders.
/s/ Ernst & Young LLP
---------------------
Ernst & Young LLP
Philadelphia, Pennsylvania
October 25, 2000
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Report of Independent Auditors
To the Shareholders and Board of Trustees
Voyageur Mutual Funds - Delaware Tax-Free Idaho Fund
Voyageur Mutual Funds - Delaware Tax-Free Iowa Fund
Voyageur Investment Trust - Delaware Tax-Free Kansas Fund
Voyageur Investment Trust - Delaware Tax-Free Missouri Insured Fund
Voyageur Mutual Funds - Delaware Montana Municipal Bond Fund
Voyageur Tax Free Funds - Delaware Tax-Free North Dakota Fund
Voyageur Investment Trust - Delaware Tax-Free Oregon Insured Fund
Voyageur Mutual Funds - Delaware Tax-Free Wisconsin Fund
We have audited the accompanying statements of net assets of Delaware Tax-Free
Idaho Fund, Delaware Tax-Free Iowa Fund, Delaware Tax-Free Kansas Fund, Delaware
Tax-Free Missouri Insured Fund, Delaware Montana Municipal Bond Fund, Delaware
Tax-Free North Dakota Fund, Delaware Tax-Free Oregon Insured Fund and Delaware
Tax- Free Wisconsin Fund (the "Funds") as of August 31, 2000, and the related
statements of operations and statements of changes in net assets for each of the
periods indicated therein, and the financial highlights for each of the periods
presented from January 1, 1997 through August 31, 2000. These financial
statements and financial highlights are the responsibility of the Funds'
management. Our responsibility is to express an opinion on these financial
statements and financial highlights based on our audits. The financial
highlights for the periods presented through December 31, 1996 were audited by
other auditors whose reports thereon dated February 14, 1997 expressed
unqualified opinions on such financial highlights.
We conducted our audits in accordance with auditing standards generally accepted
in the United States. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements and
financial highlights are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements and financial highlights. Our procedures included
confirmation of securities owned as of August 31, 2000, by correspondence with
the custodian and brokers. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as
evaluating the overall financial statement presentation. We believe that our
audits provide a reasonable basis for our opinion.
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In our opinion, the financial statements and financial highlights referred to
above present fairly, in all material respects, the financial position of each
of the above listed funds at August 31, 2000, the results of their operations
and changes in their net assets for each of the periods indicated therein, and
their financial highlights for each of the periods presented from January 1,
1997 through August 31, 2000, in conformity with accounting principles generally
accepted in the United States.
/s/ Ernst & Young LLP
---------------------
Ernst & Young LLP
Philadelphia, Pennsylvania
October 6, 2000
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Report of Independent Auditors
To the Shareholders and Board of Trustees
Voyageur Investment Trust - Delaware Tax-Free Florida Fund
Voyageur Investment Trust - Delaware Tax-Free Florida Insured Fund
Voyageur Mutual Funds - Delaware Tax-Free New York Fund
We have audited the accompanying statements of net assets of Delaware Tax-Free
Florida Fund, Delaware Tax-Free Florida Insured Fund and Delaware Tax-Free New
York Fund (the "Funds") as of August 31, 2000 and the related statements of
operations for the year then ended, the statements of changes in net assets for
each of the two years in the period then ended, and the financial highlights for
each of the periods presented from January 1, 1997 through August 31, 2000.
These financial statements and financial highlights are the responsibility of
the Funds' management. Our responsibility is to express an opinion on these
financial statements and financial highlights based on our audits. The financial
highlights for the periods presented through December 31, 1996 were audited by
other auditors whose reports thereon dated February 14, 1997 expressed
unqualified opinions on such financial highlights.
We conducted our audits in accordance with auditing standards generally accepted
in the United States. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements and
financial highlights are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements and financial highlights. Our procedures included
confirmation of securities owned as of August 31, 2000, by correspondence with
the custodian and brokers. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as
evaluating the overall financial statement presentation. We believe that our
audits provide a reasonable basis for our opinion.
In our opinion, the financial statements and financial highlights referred to
above present fairly, in all material respects, the financial position of each
of the above listed funds at August 31, 2000, the results of their operations
for the year then ended, the changes in their net assets for each of the two
years in the period then ended, and their financial highlights for each of the
periods presented from January 1, 1997 through August 31, 2000, in conformity
with accounting
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principles generally accepted in the United States.
/s/ Ernst & Young LLP
---------------------
Ernst & Young LLP
Philadelphia, Pennsylvania
October 6, 2000
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Report of Independent Auditors
To the Shareholders and Board of Trustees
Voyageur Tax Free Funds - Delaware Tax-Free Minnesota Fund
Voyageur Insured Funds - Delaware Minnesota Insured Fund
Voyageur Intermediate Tax-Free Funds - Delaware Tax-Free Minnesota
Intermediate Fund
Voyageur Mutual Funds - Delaware Minnesota High-Yield Municipal Bond Fund
We have audited the accompanying statements of net assets of Delaware Tax-Free
Minnesota Fund, Delaware Minnesota Insured Fund, Delaware Tax-Free Minnesota
Intermediate Fund and Delaware Minnesota High-Yield Municipal Bond Fund (the
"Funds") as of August 31, 2000, and the related statements of operations for the
year then ended, the statements of changes in net assets for each of the two
years in the period then ended, and the financial highlights for each of the
periods presented from January 1, 1997 through August 31, 2000. These financial
statements and financial highlights are the responsibility of the Funds'
management. Our responsibility is to express an opinion on these financial
statements and financial highlights based on our audits. The financial
highlights for the periods presented through December 31, 1996 were audited by
other auditors whose reports thereon dated February 14, 1997 expressed
unqualified opinions on such financial highlights.
We conducted our audits in accordance with auditing standards generally accepted
in the United States. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements and
financial highlights are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements and financial highlights. Our procedures included
confirmation of securities owned as of August 31, 2000, by correspondence with
the custodian and brokers. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as
evaluating the overall financial statement presentation. We believe that our
audits provide a reasonable basis for our opinion.
In our opinion, the financial statements and financial highlights referred to
above present fairly, in all material respects, the financial position of each
of the above listed funds at August 31, 2000, the results of their operations
for the year then
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ended, the changes in their net assets for each of the two years in the period
then ended, and their financial highlights for each of the periods presented
from January 1, 1997 through August 31, 2000, in conformity with accounting
principles generally accepted in the United States.
/s/ Ernst & Young LLP
---------------------
Ernst & Young LLP
Philadelphia, Pennsylvania
October 6, 2000
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Report of Independent Auditors
To the Shareholders and Board of Trustees
Voyageur Mutual Funds - Delaware Tax-Free Arizona Fund
Voyageur Insured Funds - Delaware Tax-Free Arizona Insured Fund
Voyageur Mutual Funds - Delaware Tax-Free California Fund
Voyageur Investment Trust - Delaware Tax-Free California Insured Fund
Voyageur Mutual Funds II - Delaware Tax-Free Colorado Fund
Voyageur Investment Trust - Delaware Tax-Free New Mexico Fund
We have audited the accompanying statements of net assets of Delaware Tax-Free
Arizona Fund, Delaware Tax-Free Arizona Insured Fund, Delaware Tax-Free
California Fund, Delaware Tax-Free California Insured Fund, Delaware Tax-Free
Colorado Fund, and Delaware Tax-Free New Mexico Fund (the "Funds") and the
statements of assets and liabilities of Delaware Tax-Free Arizona Fund as of
August 31, 2000 and the related statements of operations for the year then
ended, the statements of changes in net assets for each of the two years in the
period then ended, and the financial highlights for each of the periods
presented from January 1, 1997 through August 31, 2000. These financial
statements and financial highlights are the responsibility of the Funds'
management. Our responsibility is to express an opinion on these financial
statements and financial highlights based on our audits. The financial
highlights for the periods presented through December 31, 1996 were audited by
other auditors whose reports thereon dated February 14, 1997 expressed
unqualified opinions on such financial highlights.
We conducted our audits in accordance with auditing standards generally accepted
in the United States. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements and
financial highlights are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements and financial highlights. Our procedures included
confirmation of securities owned as of August 31, 2000, by correspondence with
the custodian and brokers. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as
evaluating the overall financial statement presentation. We believe that our
audits provide a reasonable basis for our opinion.
In our opinion, the financial statements and financial highlights referred to
above present fairly, in all material respects, the financial position of each
of the above
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listed funds at August 31, 2000, the results of their operations for the year
then ended, the changes in their net assets for each of the two years in the
period then ended, and their financial highlights for each of the periods
presented from January 1, 1997 through August 31, 2000, in conformity with
accounting principles generally accepted in the United States.
/s/ Ernst & Young LLP
---------------------
Ernst & Young LLP
Philadelphia, Pennsylvania
October 6, 2000
