{"url_path":"/sec/voc/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":"2026-05-13","source_url":"https://www.sec.gov/Archives/edgar/data/1505413/0001104659-26-060266-index.html","accession_number":"0001104659-26-060266","cik":"0001505413","ticker":"VOC","issuer_name":"VOC Energy Trust","edgar_url":"https://www.sec.gov/Archives/edgar/data/1505413/0001104659-26-060266-index.html","primary_entity_key":"0001505413","primary_entity_name":"VOC Energy Trust"},"word_count":325,"has_tables":true,"body_markdown":"**Item 4.****Controls and Procedures.**\n\n*Evaluation of Disclosure Controls and Procedures.*The Trustee maintains disclosure controls and procedures designed to ensure that information required to be disclosed by the Trust\nin the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods\nspecified in the rules and regulations promulgated by the SEC. Disclosure controls and procedures include controls and procedures\ndesigned to ensure that information required to be disclosed by the Trust is accumulated and communicated by VOC Brazos to the Trustee,\nas trustee of the Trust, and its employees who participate in the preparation of the Trust’s periodic reports as appropriate to\nallow timely decisions regarding required disclosure.\n\nAs of the end of the period covered by this report,\nthe Trustee carried out an evaluation of the Trust’s disclosure controls and procedures. A Trust Officer of the Trustee has concluded\nthat the disclosure controls and procedures of the Trust are effective.\n\nDue to the contractual arrangements of (i) the\nTrust Agreement and (ii) the conveyance of the net profits interest, the Trustee relies on (A) information provided by VOC\nBrazos, including historical operating data, plans for future operating and capital expenditures, reserve information and information\nrelating to projected production and (B) conclusions and reports regarding reserves by the Trust’s independent reserve engineers.\nSee “Risk Factors—Neither the Trust nor the Trust’s unitholders have the ability to influence VOC Brazos or control\nthe operations or development of the underlying properties” in the Form 10-K.\n\n*Changes in Internal Control over Financial\nReporting.*During the quarter ended March 31, 2026, there was no change in the Trust’s internal control over financial\nreporting that has materially affected, or is reasonably likely to materially affect, the Trust’s internal control over financial\nreporting. The Trustee notes for purposes of clarification that it has no authority over, and makes no statement concerning, the internal\ncontrol over financial reporting of VOC Brazos.\n\n9\n\n**PART II—OTHER INFORMATION**"}