Company: BOF
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001641172-25-004712
Chunk: 170

Company: BranchOut Food Inc.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 9
Chunk 170
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None

ITEM
9A. Controls and Procedures

Evaluation
of Disclosure Controls and Procedures

We
maintain a system of disclosure controls and procedures that is designed to ensure that information required to be disclosed by us in
the reports we file or furnish to the SEC under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized and
reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated
to management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosures.

As
of December 31, 2024, we carried out an evaluation, under the supervision and with the participation of our management, including our
Chief Executive Officer and Chief Financial Officer, of the effectiveness of our disclosure controls and procedures (as defined) in Exchange
Act Rules 13a –15(e). Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of
the end of the period covered in this report, our disclosure controls and procedures were ineffective to ensure that information required
to be disclosed in reports filed under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the
required time periods and is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial
Officer, as appropriate to allow timely decisions regarding required disclosure.

Our
Chief Executive Officer and Chief Financial Officer do not expect that our disclosure controls or internal controls will prevent all
error and all fraud. Although our disclosure controls and procedures were designed to provide reasonable assurance of achieving their
objectives and our Chief Executive Officer and Chief Financial Officer have determined that our disclosure controls and procedures are
effective at doing so, a control system, no matter how well conceived and operated, can provide only reasonable, not absolute assurance
that the objectives of the system are met. Further, the design of a control system must reflect the fact that there are resource constraints,
and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems,
no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the Company have
been detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns
can occur because of simple error or mistake. Additionally, controls can be circumvented if there exists in an individual a desire to
do so. There can be no assurance that any design will