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We conducted an attestation review of the U.S. Department of Housing and Urban Development (HUD), Office of Special Needs Assistance Continuum of Care Program, regarding drug control accounting and associated management assertions for fiscal year 2016.  The objective of our attestation review was to evaluate HUD’s financial reporting and assertions for drug control funds to determine if its reporting was in compliance with regulations and to provide negative assurance on HUD’s related reporting and associated management representations and assertions.  We limited our review procedures to inquiries and analytical procedures appropriate for a review attestation.  We determined that nothing came to our attention that caused us to believe that management’s assertions, included in HUD’s annual submission to the Office of National Drug Control Policy, were not fairly stated in all material respects, based on the criteria set forth in the ONDCP Circular: Accounting of Drug Control Funding and Performance Summary.  We were unable to issue this attestation report by the due date required by ONDCP because HUD did not complete its final report by the mandated deadline of February 1, 2017 and delayed providing management representations until mid-June.