[EX-99.CERT] | |
Exhibit (a)(2) | |
SECTION 302 CERTIFICATIONS |
I, Stephen E. Canter, certify that: | |
1. | I have reviewed this report on Form N-CSR of THE DREYFUS FUND INCORPORATED; |
2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to |
state a material fact necessary to make the statements made, in light of the circumstances under which such | |
statements were made, not misleading with respect to the period covered by this report; | |
3. | Based on my knowledge, the financial statements, and other financial information included in this report, |
fairly present in all material respects the financial condition, results of operations, changes in net assets, and | |
cash flows (if the financial statements are required to include a statement of cash flows) of the registrant as | |
of, and for, the periods presented in this report; | |
4. | The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure |
controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940) for the | |
registrant and have: | |
(a) Designed such disclosure controls and procedures, or caused such disclosure controls and | |
procedures to be designed under our supervision, to ensure that material information relating to the | |
registrant, including its consolidated subsidiaries, is made known to us by others within those | |
entities, particularly during the period in which this report is being prepared; | |
(b) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in | |
this report our conclusions about the effectiveness of the disclosure controls and procedures, as of a | |
date within 90 days prior to the filing date of this report based on such evaluation; and | |
(c) Disclosed in this report any change in the registrant's internal control over financial reporting that | |
occurred during the registrant's most recent fiscal half-year (the registrant's second fiscal half-year in | |
the case of an annual report) that has materially affected, or is reasonably likely to materially affect, | |
the registrant's internal control over financial reporting; and | |
5. | The registrant's other certifying officer(s) and I have disclosed to the registrant's auditors and the audit |
committee of the registrant's board of directors (or persons performing the equivalent functions): | |
(a) All significant deficiencies and material weaknesses in the design or operation of internal control | |
over financial reporting which are reasonably likely to adversely affect the registrant's ability to | |
record, process, summarize, and report financial information; and | |
(b) Any fraud, whether or not material, that involves management or other employees who have a | |
significant role in the registrant's internal control over financial reporting. | |
By: /s/ Stephen E. Canter | |
Stephen E. Canter | |
Chief Executive Officer | |
Date: February 25, 2004 |
-1-
SSL-DOCS2 70134233v1
SECTION 302 CERTIFICATIONS |
I, James Windels, certify that: | |
1. | I have reviewed this report on Form N-CSR of THE DREYFUS FUND INCORPORATED; |
2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to |
state a material fact necessary to make the statements made, in light of the circumstances under which such | |
statements were made, not misleading with respect to the period covered by this report; | |
3. | Based on my knowledge, the financial statements, and other financial information included in this report, |
fairly present in all material respects the financial condition, results of operations, changes in net assets, and | |
cash flows (if the financial statements are required to include a statement of cash flows) of the registrant as | |
of, and for, the periods presented in this report; | |
4. | The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure |
controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940) for the | |
registrant and have: | |
(a) Designed such disclosure controls and procedures, or caused such disclosure controls and | |
procedures to be designed under our supervision, to ensure that material information relating to the | |
registrant, including its consolidated subsidiaries, is made known to us by others within those | |
entities, particularly during the period in which this report is being prepared; | |
(b) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in | |
this report our conclusions about the effectiveness of the disclosure controls and procedures, as of a | |
date within 90 days prior to the filing date of this report based on such evaluation; and | |
(c) Disclosed in this report any change in the registrant's internal control over financial reporting that | |
occurred during the registrant's most recent fiscal half-year (the registrant's second fiscal half-year in | |
the case of an annual report) that has materially affected, or is reasonably likely to materially affect, | |
the registrant's internal control over financial reporting; and | |
5. | The registrant's other certifying officer(s) and I have disclosed to the registrant's auditors and the audit |
committee of the registrant's board of directors (or persons performing the equivalent functions): | |
(a) All significant deficiencies and material weaknesses in the design or operation of internal control | |
over financial reporting which are reasonably likely to adversely affect the registrant's ability to | |
record, process, summarize, and report financial information; and | |
(b) Any fraud, whether or not material, that involves management or other employees who have a | |
significant role in the registrant's internal control over financial reporting. | |
By: /s/ James Windels | |
James Windels | |
Chief Financial Officer | |
Date: February 25, 2004 |