{"url_path":"/sec/wast/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":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/1515139/0001493152-26-033196-index.html","accession_number":"0001493152-26-033196","cik":"0001515139","ticker":"WAST","issuer_name":"WASTE ENERGY CORP.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1515139/0001493152-26-033196-index.html","primary_entity_key":"0001515139","primary_entity_name":"WASTE ENERGY CORP."},"word_count":726,"has_tables":true,"body_markdown":"**ITEM\n9A. CONTROLS AND PROCEDURES**\n\n \n\n**Disclosure Controls and Procedures**\n\n \n\nDisclosure controls and procedures are controls\nand other procedures that are designed to ensure that information required to be disclosed by our company is recorded, processed, summarized\nand reported, within the time periods specified in the rules and forms of the SEC. Our principal executive officer, who is our president,\nand our principal financial officer, who is our chief financial officer, are responsible for establishing and maintaining disclosure\ncontrols and procedures for our company.\n\n \n\nOur management conducted an evaluation, with\nthe participation of our principal executive officer and our principal financial officer, of the effectiveness of our disclosure controls\nand procedures (as defined in Rules 13a-15(e) under the Securities Exchange Act of 1934, as of the end of the period covered by this\nannual report on Form 10-K. Based upon that evaluation, our principal executive officer and our principal financial officer concluded\nthat as a result of the material weaknesses in our internal control over financial reporting described below, our disclosure controls\nand procedures were not effective as of December 31, 2025.\n\n \n\n**Management’s Annual Report on Internal\nControl over Financial Reporting**\n\n \n\nOur principal executive officer and our principal\nfinancial officer are responsible for establishing and maintaining adequate internal control over financial reporting. Our principal\nexecutive officer and our principal financial officer have assessed the effectiveness of our internal control over financial reporting\nas of the end of the period covered by this annual report on Form 10-K based on the criteria for effective internal control described\nInternal Control-Integrated Framework issued by the Committee of Sponsoring Organization of the Treadway Commission 2013. Based on this\nassessment, our principal executive officer and our principal financial officer have concluded our internal control over the financial\nreporting is not effective due to the following material weaknesses, which existed as of December 31, 2025:\n\n \n\n \n●\n**Financial Reporting Systems**: We did not maintain a fully integrated\nfinancial reporting system throughout the period and as a result, extensive manual analysis, reconciliation and adjustments were\nrequired in order to produce financial statements for external reporting purposes; and\n\n \n●\n**Segregation of Duties**: We do not currently have a sufficient\ncomplement of technical accounting and external reporting personnel commensurate to support standalone external financial reporting\nunder U.S. generally accepted accounting principles (**“U.S. GAAP”**) or SEC requirements. Specifically, we did not\neffectively segregate certain accounting duties due to the small size of our accounting staff, and inability to maintain a sufficient\nnumber of adequately trained personnel who have the knowledge and experience with U.S. GAAP and SEC reporting necessary to anticipate\nand identify risks critical to financial reporting and the closing process. In addition, there were inadequate reviews and approvals\nby our personnel of certain reconciliations and other processes in day-to-day operations due to the lack of a full complement of\naccounting staff.\n\n \n\n20\n\n \n\n \n\nWe believe that our material weaknesses in internal\ncontrol over financial reporting and our disclosure controls and procedures relate in part to the fact that we are an emerging business\nwith limited personnel. Management and our board of directors believe that we must allocate additional human and financial resources\nto address these matters. Throughout the year, we have been continuously improving our monitoring of current reporting systems and our\npersonnel. We intend to continue to make improvements in our internal control over financial reporting and disclosure controls and procedures\nuntil our material weaknesses are remediated.\n\n \n\n**Limitations on the Effectiveness of Controls\nand Permitted Omission from Management’s Assessment**\n\n \n\nOur internal control over financial reporting\nis designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements\nfor external purposes in accordance with U.S. GAAP. All internal control systems, no matter how well designed, have inherent limitations,\nincluding the possibility of human error and the circumvention or overriding of controls. Accordingly, even effective internal control\nover financial reporting can only provide reasonable assurance with respect to financial statement preparation. Also, projections of\nany evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions,\nor that the degree of compliance with the policies or procedures may deteriorate.\n\n \n\nIn light of the material weaknesses described\nabove, additional procedures were performed by our management to ensure that the consolidated financial statements included in this report\nwere prepared in accordance with U.S. GAAP."}