HUD OIG is auditing selected direct non-State disaster grantees designated as slow spenders. HUD awarded more than $209 million, approximately $89.1 million of which remained unspent, and the grants had either been open more than 10 years or were quickly approaching their deadlines. Our audit objectives are to assess whether selected direct non-State disaster grantees have viable plans to spend their remaining grant funds on eligible activities that benefit program participants within a reasonable amount of time, and determine what factors impacted each grantee’s ability to timely spend their funds.