We audited the Housing Authority of the City of Los Angeles' (Authority) Section 8 housing quality standards inspections for its Section 8 Housing Choice Voucher program. The objective of the audit was to determine whether the Authority adequately enforced HUD's housing quality standards. Using a statistical sample of 68 units, we determined 19 units (28 percent) were in material noncompliance with HUD's housing quality standards, and we found that 43 (63 percent) of the Authority's Section 8 units did not meet housing quality standards. We recommend that HUD require the Authority to (1) implement adequate procedures and controls to ensure that all units meet HUD's housing quality standards to prevent $65.6 million in program funds from being spent on units that are in material noncompliance with HUD's standards, and (2) verify and certify that the owners have taken appropriate corrective actions for all applicable housing quality standards deficiencies identified during our inspections. If appropriate actions have not been taken, the Authority should abate the rents or terminate the housing assistance payments contracts.