Audit 321511

Title: NOTE A: Basis of Accounting Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are principles contained in the Uniform Guidance, wherin certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Western Mental Health Center Inc., has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Western Mental Center Inc., under programs of the federal 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Western Mental Health Center, Inc., it is not intended to, and does not present the financial position, changes in net assets, or cash flows of Western Mental Health Center, Inc.

Title: NOTE D: Subrecipients Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are principles contained in the Uniform Guidance, wherin certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Western Mental Health Center Inc., has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Western Mental Health Center, Inc. had no subrecipients in 2023.