{"url_path":"/sec/ozsc/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":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/1679817/0001493152-26-023179-index.html","accession_number":"0001493152-26-023179","cik":"0001679817","ticker":"OZSC","issuer_name":"OZOP ENERGY SOLUTIONS, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1679817/0001493152-26-023179-index.html","primary_entity_key":"0001679817","primary_entity_name":"OZOP ENERGY SOLUTIONS, INC."},"word_count":783,"has_tables":true,"body_markdown":"**ITEM\n9A. CONTROLS AND PROCEDURES**\n\n \n\n**Evaluation\nof Disclosure Controls and Procedures**\n\n \n\nA\nreview and evaluation was performed by the Company’s management, including the Company’s Chief Executive Officer (the “CEO”)\nand Chief Financial Officer (the “CFO”), as of the end of the period covered by this annual report on Form 10-K, of the effectiveness\nof the design and operation of the Company’s disclosure controls and procedures as of the end of the period covered by this annual\nreport. Based on that review and evaluation, the CEO and CFO have concluded that as of December 31, 2025, disclosure controls and procedures\nwere not effective at ensuring that the material information required to be disclosed in our Exchange Act reports is recorded, processed,\nsummarized and reported as required in the application of SEC rules and forms.\n\n \n\n19\n\n \n\n \n\nManagement’s\nReport on Internal Controls over Financial Reporting\n\n \n\nOur\nmanagement is responsible for establishing and maintaining adequate internal control over financial reporting as such term is defined\nin Rules 13a-15(f) and 15d-15(f) under the Exchange Act. Internal control over financial reporting is a set of processes designed by,\nor under the supervision of, a company’s principal executive and principal financial officers, to provide reasonable assurance\nregarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with\nGAAP and includes those policies and procedures that:\n\n \n\n \n●\nPertain\nto the maintenance of records that in reasonable detail accurately and fairly reflect our transactions and disposition of our assets;\n\n \n \n \n\n \n●\nProvide\nreasonable assurance our transactions are recorded as necessary to permit preparation of our financial statements in accordance with\nGAAP, and that receipts and expenditures are being made only in accordance with authorizations of our management and directors; and\n\n \n \n \n\n \n●\nProvide\nreasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that\ncould have a material effect on the financial statements.\n\n \n\nBecause\nof its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. It should be noted that\nany system of internal control, however well designed and operated, can provide only reasonable, and not absolute, assurance that the\nobjectives of the system will be met. Also, projections of any evaluation of effectiveness to future periods are subject to the risk\nthat controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures\nmay deteriorate.\n\n \n\nOur\nCEO and CFO have evaluated the effectiveness of our internal control over financial reporting as described in Exchange Act Rules 13a-15(e)\nand 15d-15(e) as of the end of the period covered by this report based upon criteria established in “Internal Control-Integrated\nFramework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework). As a result of this\nevaluation, we concluded that our internal control over financial reporting was not effective as of December 31, 2025, as described below.\n\n \n\nWe\nassessed the effectiveness of the Company’s internal control over financial reporting as of evaluation date and identified the\nfollowing material weaknesses:\n\n \n\n*Insufficient\nResources:*We have an inadequate number of personnel with requisite expertise in the key functional areas of finance and accounting.\n\n \n\n*Inadequate\nSegregation of Duties*: We have an inadequate number of personnel to properly implement control procedures.\n\n \n\n*Lack\nof Audit Committee:*We do not have a functioning audit committee, resulting in lack of independent oversight in the establishment\nand monitoring of required internal controls and procedures.\n\n \n\nWe\nare committed to improving the internal controls and will (1) consider using third party specialists to address shortfalls in staffing\nand to assist us with accounting and finance responsibilities, (2) increase the frequency of independent reconciliations of significant\naccounts which will mitigate the lack of segregation of duties until there are sufficient personnel and (3) may consider appointing additional\noutside directors and audit committee members in the future.\n\n \n\nWe\nhave discussed the material weakness noted above with our independent registered public accounting firm. Due to the nature of these material\nweaknesses, there is a more than remote likelihood that misstatements which could be material to the annual or interim financial statements\ncould occur that would not be prevented or detected.\n\n \n\nThis\nAnnual Report does not include an attestation report of our independent registered public accounting firm regarding internal control\nover financial reporting. Management’s report was not subject to attestation by our independent registered public accounting firm\npursuant to the rules of the SEC that permit us to provide only management’s report in this annual report.\n\n \n\nChanges\nin Internal Control over Financial Reporting\n\n \n\nThere\nhave been no changes in the Company’s internal controls over financial reporting that have materially affected, or are reasonably\nlikely to materially affect, the Company’s internal controls over financial reporting."}