Specifically, our reporting objectives were to examine (1) the progress PHAs made in spending their grant funds, what is known about how funds were used, and the actions HUD and PHAs took to help ensure that recipients spent their grants on time and for intended purposes; (2) the progress state HFAs made in disbursing funds, what is known about how funds were used, and the actions Treasury and others took to ensure that recipients disbursed funds on time and for intended purposes; and (3) the quality of job estimates reported by Recovery Act recipients, including housing grant recipients.