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The Department of Housing and Urban Development (HUD) published a virtual binder in September 2021 that provides an overview of HUD’s financial management guidance for the CoC and ESG program. Strong financial management is essential for all recipients and subrecipients to have in place. HUD has created comprehensive financial management training materials and tools. Staff of recipient and subrecipient agencies are encouraged to complete the self-guided training courses available on the HUD Exchange. Each course provides an in-depth look into the many different elements necessary for adequate financial management practices. It is suggested that all staff responsible for CoC Program budgeting, billing, and documentation of activities complete the courses.