We audited the Anaheim Housing Authority’s (Authority) tenant eligibility and reexamination policies and procedures for its Section 8 Housing Choice Voucher program (program). The objective of the audit was to determine whether the Authority followed HUD rules and regulations in determining tenant eligibility, rent calculations, and rent reasonableness. Although we did not identify any tenants that were not eligible for the Authority’s program, we determined that the Authority incorrectly calculated housing assistance payments and processed annual recertifications without ensuring that all HUD requirements were met. We identified a total of $6,097 in housing assistance overpayments and $90 in housing assistance underpayments related to 4 of 10 tenant reexaminations. In addition, although we noted that the Authority had significantly improved its rent reasonableness practices since late 2006, the Authority’s rent reasonableness procedures were not in accordance with all HUD rules and regulations. We recommend that the Director of HUD’s Los Angeles Office of Public Housing require the Authority to (1) reimburse the program $6,097 from nonfederal funds for the overpayment of housing assistance; (2) reimburse the appropriate tenant $90 from program funds for the underpayment of housing assistance; (3) ensure that the new administrative plan is properly implemented throughout the organization; and (4) implement additional procedures and controls over eligibility, quality control reviews, and rent reasonableness determinations.