{"url_path":"/sec/ucle/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":"2026-06-23","source_url":"https://www.sec.gov/Archives/edgar/data/1543623/0001213900-26-070875-index.html","accession_number":"0001213900-26-070875","cik":"0001543623","ticker":"UCLE","issuer_name":"US NUCLEAR CORP.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1543623/0001213900-26-070875-index.html","primary_entity_key":"0001543623","primary_entity_name":"US NUCLEAR CORP."},"word_count":571,"has_tables":true,"body_markdown":"ITEM 9A. CONTROLS AND PROCEDURES\n\n \n\nEvaluation of Disclosure Controls and Procedures\n\n \n\nUnder the supervision and with the participation\nof our management, including the Chief Executive Officer and Chief Financial Officer, we have evaluated the effectiveness of our disclosure\ncontrols and procedures (as defined in Rule 13a-15(e) and Rule 15d-15(e) of the Exchange Act) as of the end of the period covered by\nthis report. The disclosure controls and procedures ensure that all information required to be disclosed by us in the reports that we\nfile or submit under the Exchange Act is: (i) recorded, processed, summarized and reported, within the time periods specified in the\nSEC’s rule and forms; and (ii) accumulated and communicated to our management, including our Chief Executive Officer as appropriate\nto allow timely decisions regarding required disclosure. Based on that evaluation, the Chief Executive Officer and Chief Financial Officer\nconcluded that, as of December 31, 2025, these disclosure controls and procedures were ineffective.\n\n \n\n 22 \n\n \n\nManagement’s Annual Report on Internal Control over Financial\nReporting\n\n \n\nOur management is responsible for establishing\nand maintaining adequate internal controls over financial reporting. Our Officers are responsible to design or supervise a process that\nprovides reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external\npurposes in accordance with generally accepted accounting principles. The policies and procedures include:\n\n \n\n \n●\nmaintenance of records\nin reasonable detail to accurately and fairly reflect the transactions and dispositions of assets,\n\n \n\n \n●\nreasonable assurance that\ntransactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting\nprinciples, and that receipts and expenditures are being made only in accordance with authorizations of management and directors,\nand\n\n \n\n \n●\nreasonable assurance regarding\nprevention or timely detection of unauthorized acquisition, use or disposition of assets that could have a material effect on our\nfinancial statements.\n\n \n\nBecause of its inherent limitations, internal\ncontrol over financial reporting may not prevent or detect misstatements. Therefore, even those systems determined to be effective can\nprovide only reasonable assurance of achieving their control objectives.\n\n \n\nOur management, with the participation of our\nChief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our internal control over financial reporting as\nof the end of the period December 31, 2025. In making this assessment, our management used the criteria set forth by the Committee of\nSponsoring Organizations of the Treadway Commission (“COSO”) in Internal Control – Integrated Framework (2013). Based\non this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of the end of the fiscal year December\n31, 2025, our internal controls over financial reporting were not effective due to the following.\n\n \n\n \n●\nLack of proper segregation\nof duties\n\n \n\n \n●\nNo formal documentation\nof our internal controls\n\n \n\n \n●\nLack of multiple levels\nof supervision and review\n\n \n\nChanges in Internal Controls over Financial Reporting\n\n \n\nOur management has determined that there were\nno changes made in the implementation of our internal controls over financial reporting during the fourth quarter of the year ended December\n31, 2025.\n\n \n\nAttestation Report of Independent Public Accounting\nFirm\n\n \n\nThis annual report does not include an attestation\nreport of our registered public accounting firm regarding internal control over financial reporting because as a smaller reporting company\nwe are not subject to attestation by our independent registered public accounting firm pursuant to rules of the Securities and Exchange\nCommission that permit us to provide only management’s report in this annual report."}