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 2015. 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. We limited our review procedures to inquiries and analytical procedures appropriate for the attestation review. Our results determined that nothing came to our attention that caused us to believe that management’s assertions, included in its annual submission to the Office of National Drug Control Policy, are 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.