Audit 344724

Title: Federal Assistance Listings Number Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes federal grant activity of Wesley Community Center, Inc. dba Wesley Community and Health Centers for the year ended June 30, 2024. The information in this schedule is presented in accordance with the requirement of Title 2 U.S Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recongnized following the cost principles contained in the uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in , or used in preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: Wesley did not elect to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance The Program titles and Federal Assistance Listings numbers were obtained from the federal or pass-through grantor or the 2024 Federal Assistance Listings. When no Federal Assistance Listings numbers had been assigned to a program, the two-digit federal agency identifier and the federal contract number were used. When there was no federal contract numer, the two digit federal agency identifier and the word "unknown" were used.

Title: Subrecipents Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes federal grant activity of Wesley Community Center, Inc. dba Wesley Community and Health Centers for the year ended June 30, 2024. The information in this schedule is presented in accordance with the requirement of Title 2 U.S Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recongnized following the cost principles contained in the uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in , or used in preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: Wesley did not elect to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance Wesley did not pass any funds onto subrecipients during the year ended June 30, 2024.