{"url_path":"/sec/cik-0001138724/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A CONTROLS AND PROCEDURES**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-08-11","source_url":"https://www.sec.gov/Archives/edgar/data/1138724/0001493152-26-037140-index.html","accession_number":"0001493152-26-037140","cik":"0001138724","ticker":null,"issuer_name":"Global Arena Holding, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1138724/0001493152-26-037140-index.html","primary_entity_key":"0001138724","primary_entity_name":"Global Arena Holding, Inc."},"word_count":618,"has_tables":true,"body_markdown":"**ITEM\n9A. CONTROLS AND PROCEDURES**\n\n \n\nControls\nand Procedures\n\n \n\nDuring\nthe year ended December 31, 2025, there were no changes in our internal control over financial reporting (as defined in Rule 13a-15(f)\nand 15d-15(f) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) that have materially affected,\nor are reasonably likely to materially affect, our internal control over financial reporting.\n\n \n\nEvaluation\nof Disclosure Controls and Procedures\n\n \n\nUnder\nthe supervision and with the participation of our management, including our chief executive officer and principal financial officer,\nwe conducted an evaluation of our disclosure controls and procedures, as such term is defined under Rule 13a-15(e) and Rule 15d-15(e)\npromulgated under the Exchange Act, as of December 31, 2025. Based on this evaluation, our chief executive officer and principal financial\nofficer have concluded such controls and procedures were not effective as of December 31, 2025 to ensure that information required to\nbe disclosed by the issuer in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported,\nwithin the time periods specified in the SEC’s rules and forms and to ensure that information required to be disclosed by an issuer\nin the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including\nits principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions\nregarding required disclosure.\n\n \n\nA\nmaterial weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is\na reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented\nor detected on a timely basis. In the course of making our assessment of the effectiveness of internal control over financial reporting,\nwe identified material weaknesses in our internal control over financial reporting as follows.\n\n \n\n \n●\nThe\nrelatively small number of employees who are responsible for accounting functions prevents us from segregating duties within our\ninternal control system.\n\n \n●\nOur\ninternal financial staff lack expertise in identifying and addressing complex accounting issued under U.S. GAAP.\n\n \n\nUpon\nreceiving adequate financing, we plan to increase our controls in these areas by hiring more employees in financial reporting and establishing\nan audit committee.\n\n \n\nA\ncontrol system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of\nthe control system are met. The design of any system of controls is also based in part on certain assumptions regarding the likelihood\nof future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future\nconditions. Given these and other inherent limitations of control systems, there is only reasonable assurance that our controls will\nsucceed in achieving their stated goals under all potential future conditions.\n\n \n\nImportant\nConsiderations\n\n \n\nThe\neffectiveness of our disclosure controls and procedures and our internal control over financial reporting is subject to various inherent\nlimitations, including cost limitations, judgments used in decision making, assumptions about the likelihood of future events, the soundness\nof our systems, the possibility of human error, and the risk of fraud. Moreover, projections of any evaluation of effectiveness to future\nperiods are subject to the risk that controls may become inadequate because of changes in conditions and the risk that the degree of\ncompliance with policies or procedures may deteriorate over time. Because of these limitations, there can be no assurance that any system\nof disclosure controls and procedures or internal control over financial reporting will be successful in preventing all errors or fraud\nor in making all material information known in a timely manner to the appropriate levels of management."}