We audited the City of Baldwin Park Housing Authority’s (Authority) Housing Choice Voucher program. We conducted the audit because the Authority received a “near troubled” status and scores of zero on five Section Eight Management Assessment Program indicators for fiscal year 2007. The objective was to determine whether the Authority determined housing assistance payments correctly and completed annual reexaminations in a timely manner. The Authority did not determine housing assistance payments correctly in 29 of the 60 tenant files reviewed, which resulted in overpayments of $16,073 in housing assistance. In addition, the Authority made underpayments of housing assistance of $3,855. Based on our statistical sample, we estimate that over the next year, the Authority will overpay $24,112 and underpay $13,015 in housing assistance. In addition, the Authority did not complete annual reexaminations in a timely manner for 52 of the 60 tenant files reviewed, which resulted in overpayments of $3,093 in housing assistance. Based on our statistical sample, we estimate that over the next year, the Authority will overpay more than $8,181 in housing assistance. We recommend that HUD require the Authority to reimburse its program $19,166 ($16,073 + $3,093) from nonfederal funds for the overpayment of housing assistance, reimburse the appropriate tenants $3,855 for the underpaid housing assistance, and implement quality control procedures to ensure that $49,163 ($3,855 + $24,112 + $13,015 + $8,181) in housing assistance will be funds put to better use in the future.