Is the inability to control flatulence and discharges from the two excretory organs considered an excuse for not attending Friday and congregational prayers, and how can one perform tayammum if no dust is available, and is it permissible to wipe over one's shoes for a person performing ablution who is unable to wash their feet?

If you are alone and unable to perform ablution (wudu) or dry ablution (tayammum (definition)) because there is no one to assist you, even for a fee, and you fear the time for the prayer will expire, then you pray according to your condition, and you are not required to repeat the prayer. Wiping over sandals (na'layn) is not permissible unless they cover the obligatory area [of the feet], or they are worn over socks, and you put them on while in a state of purity and within the permissible duration for wiping; otherwise, take them off and pour water over your feet. The Friday prayer is not obligatory for a sick person if attending it causes them hardship. And if your smell causes discomfort to the congregants, then neither the Friday prayer nor congregational prayers are obligatory for you.