{"url_path":"/sec/trak/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 **","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/50471/0001437749-26-017105-index.html","accession_number":"0001437749-26-017105","cik":"0000050471","ticker":"TRAK","issuer_name":"ReposiTrak, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/50471/0001437749-26-017105-index.html","primary_entity_key":"0000050471","primary_entity_name":"ReposiTrak, Inc."},"word_count":241,"has_tables":true,"body_markdown":"**ITEM 4.**\n\n**CONTROLS AND PROCEDURES**\n\n \n\n**(a)**\n\n**Evaluation of disclosure controls and procedures.** Under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, an evaluation of the effectiveness of the design and operations of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the \"*Exchange Act*\"), as of March 31, 2026 was completed. Based on this evaluation, our Chief Executive Officer and Chief Financial Officer believe that our disclosure controls and procedures are effective to ensure that information required to be disclosed in the reports submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms, including to ensure that information required to be disclosed by the Company is accumulated and communicated to management, including the principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure.\n\n \n\n**(b)**\n\n**Changes in internal controls over financial reporting.** The Company’s Chief Executive Officer and Chief Financial Officer have determined that there have been no changes in the Company’s internal control over financial reporting during the period covered by this report identified in connection with the evaluation described in the above paragraph that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.\n\n \n\n- 22 -\n\n[Table of Contents](#toc)\n\n \n\n \n\n**PART II**\n\n \n\n**OTHER INFORMATION**"}