Form N-CEN - Annual Report for Registered Investment Companies
10 Junio 2024 - 2:24PM
Edgar (US Regulatory)
KPMG
KPMG LLP
345 Park Avenue
New York, NY 10154-0102
Report of Independent
Registered Public Accounting Firm
To the Shareholders of BNY Mellon High
Yield Strategies Fund and Board of Trustees of
BNY Mellon High Yield Strategies Fund:
In planning and performing our audit of
the financial statements of BNY Mellon High Yield Strategies Fund (the Fund) as of and for the year ended March 31, 2024, in
accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Fund's internal control
over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose
of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing
an opinion on the effectiveness of the Fund's internal control over financial reporting. Accordingly, we express no such opinion.
Management of the Fund is responsible
for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and
judgments by management are required to assess the expected benefits and related costs of controls. A company's internal control over
financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation
of financial statements for external purposes in accordance with generally accepted accounting principles. A company's internal control
over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail,
accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions
are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and
that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the
company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition
of the company's assets that could have a material effect on the financial statements.
Because of its inherent limitations, internal
control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future
periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.
A deficiency in internal control over
financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing
their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination
of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement
of the company’s annual or interim financial statements will not be prevented or detected on a timely basis.
Our consideration of the Fund's internal
control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies
in internal control that might be material weaknesses under standards established by the Public Company Accounting Oversight Board (United
States). However, we noted no deficiencies in the Fund's internal control over financial reporting and its operation, including controls
over safeguarding securities, that we consider to be a material weakness as defined above as of March 31, 2024.
KPMG
LLP, a Delaware limited liability partnership and a member firm of
the
KPMG global organization of independent member firms affiliated with
KPMG
International Limited, a private English company limited by guarantee.
KPMG
This report is intended solely for the
information and use of the management and the Board of Trustees of BNY Mellon High Yield Strategies 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/ KPMG LLP
New York, New York
May 22, 2024
BNY Mellon High Yield St... (NYSE:DHF)
Gráfica de Acción Histórica
De May 2024 a Jun 2024
BNY Mellon High Yield St... (NYSE:DHF)
Gráfica de Acción Histórica
De Jun 2023 a Jun 2024