I. MINUTES

Approval of Minutes of the September 27, 2023, Meeting

II. ACCEPTANCE AND APPROVAL TO RELEASE THE FEDERAL AUDIT FOR FISCAL YEAR ENDING JUNE 30, 2023

Brown Edwards: Rob Adams, Anthony Carpenter, and Staunton Gorrell

III. ADUIT COMMITTEE CHARTER

Reaffirm the Audit Committee Charter

IV. INTERNAL AUDIT DEPARTMENT CHARTER

Reaffirm the Internal Audit Department Charter

V. RECOMMENDATION FOR EXTERNAL AUDIT CONTRACT

Approval of External Audit Contract

VI. INFORMATIONAL ITEMS

• Internal Audit Work Plan
• Selection of New Accounting Software
• Whistleblower Policy and Procedures

VII. ADJOURNMENT

Any person desiring to address the Audit Committee via telephone must register with Martha Lilly at 304-391-8648 or no later than 10 minutes prior to the start of the meeting. Any person desiring to address the Audit Committee in person must register on the sign-up sheet provided in the Boardroom no later than 10 minutes prior to the start of the meeting. Pursuant to Article III, Section 8 of the West Virginia Housing Development Funds Bylaws, all persons desiring to address the Audit Committee shall limit their comments to five minutes each unless otherwise agreed to by the Audit Committee.