HUD OIG is auditing HUD’s compliance with the Digital Accountability and Transparency Act of 2014 (DATA Act) as it relates to HUD’s program funds and Coronavirus Aid, Relief, and Economic Security (CARES) Act funding.  OMB requires Federal agencies to report all financial and award data in accordance with DATA Act reporting standards which is displayed on USASpending.gov, a publicly available website.  This audit is statutorily mandated by the DATA Act and is the last of three required audit reports due by November 8, 2021.  Our objectives are to assess (1) the completeness, accuracy, timeliness, and quality of the financial and award data submitted for publication on USASpending.gov, and (2) HUD’s implementation and use of the governmentwide financial data standards established by the Office of Management and Budget (OMB) and the U.S. Department of the Treasury.