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 reporting of drug control accounting and associated management assertions for fiscal year 2017. The objective of our attestation review was to and to provide negative assurance on HUD’s drug control accounting reporting to the Office of National Drug Control Policy (OINDCP) and related assertions to determine whether the subject matter complied with statutory and ONDCP criteria. We limited our review procedures to inquiries and analytical procedures appropriate for an attestation review. We determined that nothing came to our attention that caused us to believe that HUD’s drug control accounting reporting and management assertions, included in HUD’s annual submission to ONDCP, 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, 2018.