{"url_path":"/sec/slnd-wt/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 Controls and Procedures******","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-12","source_url":"https://www.sec.gov/Archives/edgar/data/1883814/0001104659-26-059468-index.html","accession_number":"0001104659-26-059468","cik":"0001883814","ticker":"SLND","issuer_name":"Southland Holdings, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1883814/0001104659-26-059468-index.html","primary_entity_key":"0001883814","primary_entity_name":"Southland Holdings, Inc."},"word_count":346,"has_tables":true,"body_markdown":"**Item 4. Controls and Procedures******\n\n​\n\nEvaluation of Disclosure Controls and Procedures\n\nIt is management’s responsibility to establish and maintain adequate disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Disclosure controls and procedures are controls and other procedures of a company that are designed to ensure that information required to be disclosed by the 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 management, including the company’s principal executive and principal financial officers, as appropriate, to allow timely decisions regarding required disclosure.\n\nOur management, including our Chief Executive Officer and our Chief Financial Officer, have reviewed and evaluated the effectiveness of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, as of the end of the period covered by this Quarterly Report. Following this review and evaluation, our management determined that as of the end of the period covered by this Quarterly Report, our disclosure controls and procedures were effective to ensure that information required to be disclosed in reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms, and is accumulated and communicated to management, including our Chief Executive Officer and our Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.\n\nChanges in Internal Control over Financial Reporting\n\nThere was no change in our internal control over financial reporting that occurred during the fiscal quarter ended March 31, 2026 covered by this Quarterly Report on Form 10-Q that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.\n\n​\n\n32\n\n[Table of Contents](#TOC)\n\n**PART II — OTHER INFORMATION******"}