To the Board of Directors of DFA Investment Dimensions Group Inc. and Shareholders of the Portfolios listed in Appendix A (hereafter collectively referred to as the “Portfolios”)
In planning and performing our audits of the financial statements of the Portfolios as of and for the year ended October 31, 2024, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Portfolios’ 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 Portfolios’ internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Portfolio’s internal control over financial reporting.
The management of the Portfolios 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 a 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 Portfolios’ 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 over financial reporting that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Portfolios’ 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 October 31, 2024.
This report is intended solely for the information and use of the Board of Directors of DFA Investment Dimensions Group 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.
/s/PricewaterhouseCoopers LLP
Philadelphia, Pennsylvania
December 23, 2024
Appendix A
Enhanced U.S. Large Company Portfolio |
| DFA Five-Year Global Fixed Income Portfolio |
U.S. Large Cap Equity Portfolio |
| DFA World ex U.S. Government Fixed Income Portfolio |
U.S. Large Cap Value Portfolio |
| DFA Short-Term Government Portfolio |
U.S. Targeted Value Portfolio |
| DFA Intermediate Government Fixed Income Portfolio |
U.S. Small Cap Value Portfolio |
| DFA Short-Term Extended Quality Portfolio |
U.S. Core Equity 1 Portfolio |
| DFA Intermediate-Term Extended Quality Portfolio |
U.S. Core Equity 2 Portfolio |
| DFA Targeted Credit Portfolio |
U.S. Vector Equity Portfolio |
| DFA Global Core Plus Fixed Income Portfolio |
U.S. Small Cap Portfolio |
| DFA Investment Grade Portfolio |
U.S. MicroCap Portfolio |
| DFA Diversified Fixed Income Portfolio |
U.S. High Relative Profitability Portfolio |
| DFA LTIP Portfolio |
DFA Real Estate Securities Portfolio |
| DFA Inflation-Protected Securities Portfolio |
Large Cap International Portfolio |
| DFA Short-Duration Real Return Portfolio |
International Core Equity Portfolio |
| DFA Global Core Plus Real Return Portfolio |
International Small Company Portfolio |
| DFA Municipal Real Return Portfolio |
Global Small Company Portfolio |
| DFA California Municipal Real Return Portfolio |
Japanese Small Company Portfolio |
| DFA Municipal Bond Portfolio |
Asia Pacific Small Company Portfolio |
| DFA Short-Term Municipal Bond Portfolio |
United Kingdom Small Company Portfolio |
| DFA Intermediate-Term Municipal Bond Portfolio |
Continental Small Company Portfolio |
| DFA California Short-Term Municipal Bond Portfolio |
DFA International Real Estate Securities Portfolio |
| DFA California Intermediate-Term Municipal Bond Portfolio |
DFA Global Real Estate Securities Portfolio |
| DFA NY Municipal Bond Portfolio |
DFA International Small Cap Value Portfolio |
| DFA MN Municipal Bond Portfolio |
International Vector Equity Portfolio |
| DFA Oregon Municipal Bond Portfolio |
International High Relative Profitability Portfolio |
| DFA Selective State Municipal Bond Portfolio |
World ex U.S. Value Portfolio |
| VA U.S. Targeted Value Portfolio |
World ex U.S. Core Equity Portfolio |
| VA U.S. Large Value Portfolio |
World Core Equity Portfolio |
| VA International Value Portfolio |
Selectively Hedged Global Equity Portfolio |
| VA International Small Portfolio |
Emerging Markets Portfolio |
| VA Short-Term Fixed Portfolio |
Emerging Markets Small Cap Portfolio |
| VA Global Bond Portfolio |
Emerging Markets Targeted Value Portfolio |
| VIT Inflation-Protected Securities Portfolio |
Emerging Markets Value Portfolio |
| VA Global Moderate Allocation Portfolio |
Emerging Markets Core Equity Portfolio |
| VA Equity Allocation Portfolio |
DFA Commodity Strategy Portfolio |
| U.S. Large Cap Growth Portfolio |
Dimensional 2010 Target Date Retirement Income Fund |
| U.S. Small Cap Growth Portfolio |
Dimensional 2015 Target Date Retirement Income Fund |
| International Large Cap Growth Portfolio |
Dimensional 2020 Target Date Retirement Income Fund |
| International Small Cap Growth Portfolio |
Dimensional 2025 Target Date Retirement Income Fund |
| U.S. Social Core Equity 2 Portfolio |
Dimensional 2030 Target Date Retirement Income Fund |
| U.S. Sustainability Core 1 Portfolio |
Dimensional 2035 Target Date Retirement Income Fund |
| U.S. Sustainability Targeted Value Portfolio |
Dimensional 2040 Target Date Retirement Income Fund |
| International Sustainability Core 1 Portfolio |
Dimensional 2045 Target Date Retirement Income Fund |
| International Social Core Equity Portfolio |
Dimensional 2050 Target Date Retirement Income Fund |
| Emerging Markets Sustainability Core 1 Portfolio |
Dimensional 2055 Target Date Retirement Income Fund |
| Global Social Core Equity Portfolio |
Dimensional 2060 Target Date Retirement Income Fund |
| Emerging Markets Social Core Equity Portfolio |
Dimensional 2065 Target Date Retirement Income Fund |
| DFA Global Sustainability Fixed Income Portfolio |
Dimensional Retirement Income Fund |
| DFA Social Fixed Income Portfolio |
World ex U.S. Targeted Value Portfolio |
| Emerging Markets ex China Core Equity Portfolio |
DFA One-Year Fixed Income Portfolio |
| DFA Short-Term Selective State Municipal Bond Portfolio |
DFA Two-Year Global Fixed Income Portfolio DFA Selectively Hedged Global Fixed Income Portfolio |
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