{"url_path":"/sec/cik-0000100122/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A CONTROLS AND PROCEDURES","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-02-12","source_url":"https://www.sec.gov/Archives/edgar/data/100122/0000100122-26-000006-index.html","accession_number":"0000100122-26-000006","cik":"0000100122","ticker":null,"issuer_name":"TUCSON ELECTRIC POWER CO","edgar_url":"https://www.sec.gov/Archives/edgar/data/100122/0000100122-26-000006-index.html","primary_entity_key":"0000100122","primary_entity_name":"TUCSON ELECTRIC POWER CO"},"word_count":386,"has_tables":true,"body_markdown":"ITEM 9A. CONTROLS AND PROCEDURES\n\nEvaluation of Disclosure Controls and Procedures\n\nTEP’s Chief Executive Officer (principal executive officer) and Chief Financial Officer (principal financial officer) supervised and participated in TEP’s evaluation of its disclosure controls and procedures as such term is defined under Rule 13a–15(e) and Rule 15d–15(e) under the Securities Exchange Act of 1934, as amended (the Exchange Act), as of the end of the period covered by this report. Disclosure controls and procedures are controls and procedures designed to ensure that information required to be disclosed in TEP’s periodic reports filed or submitted under the Exchange Act, is recorded, processed, summarized, and reported within the time periods specified in the United States Securities and Exchange Commission’s rules and forms. These disclosure controls and procedures are also designed to ensure that information required to be disclosed by TEP in the reports that it files or submits under the Exchange Act is accumulated and communicated to management, including the principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. Based upon the evaluation performed, TEP’s Chief Executive Officer and Chief Financial Officer concluded that TEP’s disclosure controls and procedures were effective as of December 31, 2025.\n\nManagement’s Report on Internal Control Over Financial Reporting\n\nTEP’s management is responsible for establishing and maintaining adequate internal control over financial reporting. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.\n\nManagement assessed the effectiveness of TEP’s internal control over financial reporting as of December 31, 2025. In making this assessment, management used the criteria set forth by the 2013 Committee of Sponsoring Organizations Internal Control – Integrated Framework.\n\nBased on management’s assessment using those criteria, management has concluded that, as of December 31, 2025, TEP’s internal control over financial reporting was effective.\n\nChanges in Internal Control Over Financial Reporting\n\nThere has been no change in TEP’s internal control over financial reporting during the fourth quarter of 2025 that has materially affected, or is reasonably likely to materially affect, TEP’s internal control over financial reporting."}