Audit 321431

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. State expenditures are recognized following TxGMS. Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: Longview Wellness Center, Inc. has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal and state awards (the "Schedule") includes the federal and state award activity of Longview Wellness Center, Inc. under programs of the federal or state government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Texas Grant Management Standards (TxGMS). Because the Schedule presents only a selected portion of the operations of Longview Wellness Center, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Longview Wellness Center, Inc.

Title: NATURE OF ACTIVITIES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. State expenditures are recognized following TxGMS. Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: Longview Wellness Center, Inc. has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Longview Wellness Center, Inc. receives various grants to cover costs of specified programs. Final determination of eligibility costs will be made by the grantors. Should any costs be found ineligible, Longview Wellness Center, Inc. will be responsible for reimbursing the grantors for these amounts.