We conducted an attestation review of the U.S. Department of Housing and Urban Development (HUD), Office of Special Needs Assistance Continuum of Care, regarding drug control accounting and associated management assertions for fiscal year 2018. As required by Federal statute 21 U.S.C. 1704(d), we reviewed HUD’s Report on Drug Control Accounting, including its written assertions. Our responsibility is to express a conclusion on the subject matter or assertion based on our review. We performed review procedures on HUD’s assertions and the accompanying fiscal year 2018 Accounting of Drug Control Funding and Performance Summary reports. Based upon our review, we are not aware of any material modifications that should be made to HUD’s assertions or the accompanying fiscal year 2018 Accounting of Drug Control Funding and Performance Summary in order for them to be in accordance with Office of National Drug Control Policy requirements.
Washington, DC
United States
