Company: TOGIW
Filing Date: 2025-04-23
Form Type: 10-K
Source: 0001214659-25-006296
Chunk: 60

Company: TurnOnGreen, Inc.
Filing Date: 2025-04-23
Form: 10-K
Item: Item 9
Chunk 60
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ITEM 9A. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

As of December 31, 2024, our management, with
the participation and supervision of our principal executive officer and our principal financial officer, evaluated our disclosure controls
and procedures (as defined in Rules 13a-15I and 15d-15(e) under the Exchange Act). The term “disclosure controls and procedures,”
as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, means controls and other procedures of a company that are designed
to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded,
processed, summarized and reported, within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures
include, without limitation, controls and procedures designed to ensure that information required to be disclosed by a company in the
reports that it files or submits under the Exchange Act is accumulated and communicated to the Company’s management, including its
principal executive and principal financial officers, as appropriate to allow timely decisions regarding required disclosure. Management
recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving
their objectives and management necessarily applies its judgment in evaluating the cost benefit relationship of possible controls and
procedures. Based upon their evaluation, our principal executive officer and our principal financial officer concluded that, solely as
a result of the material weaknesses identified by management and described below, our disclosure controls and procedures were not effective
to ensure that material information relating to the Company required to be disclosed by the Company in reports we file or submit under
the Exchange Act is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms and to ensure
that such information is accumulated and communicated to management, including our Chief Executive Officer and Chief Financial Officer,
as appropriate to allow timely decisions regarding required disclosure.

Changes in Internal Control over Financial
Reporting

Except for
the material weaknesses identified by management and described below, there were no changes in our internal control over financial reporting
during the quarter ended December 31, 2024, that have materially affected, or that are reasonably likely to materially affect, our internal
control over financial reporting.

Management’s Annual Report on Internal
Control Over Financial Reporting

Effective internal control over financial reporting
is necessary for us to provide reliable financial reports and prevent fraud. If we cannot provide