We audited the Housing Authority of the City of Camden, NJ's administration of housing assistance payments that it made under the Section 8 Housing Choice Voucher program as part of our fiscal year 2011 audit plan. This is the second of two audit reports that we issued on the Authority’s Section 8 Housing Choice Voucher program. The audit objectives addressed in this report were to determine whether the Authority accurately calculated housing assistance subsidies, properly determined the eligibility of tenants, and recertified tenants in a timely manner. The Authority generally calculated housing assistance subsidies correctly and properly determined tenant eligibility. It also recertified tenants in a timely manner. The audit identified some deficiencies in the tenant files, but the deficiencies did not significantly affect the accuracy of the subsidy or the eligibility of the tenants. We discussed the deficiencies with Authority officials during the audit, and they took immediate corrective action. The report did not contain recommendations.