{"url_path":"/sec/mxc/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":"2026-06-29","source_url":"https://www.sec.gov/Archives/edgar/data/66418/0001493152-26-030386-index.html","accession_number":"0001493152-26-030386","cik":"0000066418","ticker":"MXC","issuer_name":"MEXCO ENERGY CORP","edgar_url":"https://www.sec.gov/Archives/edgar/data/66418/0001493152-26-030386-index.html","primary_entity_key":"0000066418","primary_entity_name":"MEXCO ENERGY CORP"},"word_count":365,"has_tables":true,"body_markdown":"**ITEM 9A.****CONTROLS AND PROCEDURES**\n\n \n\n**Management’s\nAnnual Report on Internal Control over Financial Reporting.**The management of the Company is responsible for establishing and maintaining\nadequate internal control over financial reporting, as such term is defined in Exchange Act Rule 13a-15(f) and 15d-15(f). The Company’s\ninternal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting\nand the preparation of the consolidated financial statements. Because of its inherent limitations, internal control over financial reporting\nmay not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk\nthat controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures\nmay deteriorate.\n\n \n\nOur\ninternal control over financial reporting is supported by appropriate reviews by management, written policies and guidelines, careful\nselection and training of qualified personnel, and a written Code of Conduct adopted by our Board and applicable to all directors, officers,\nand employees of Mexco.\n\n \n\nOur\nchief executive officer and chief financial officer assessed the effectiveness of our internal control over financial reporting using\nthe criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in the 2013 “Internal Control—Integrated Framework”. Based upon that evaluation, our chief executive officer and chief financial officer concluded that our internal\ncontrol over financial reporting was effective as of March 31, 2026.\n\n \n\n**Evaluation\nof Disclosure Controls and Procedures.**We maintain disclosure controls and procedures to ensure that the information we must disclose\nin our filings with the SEC is recorded, processed, summarized and reported on a timely basis. At the end of the period covered by this\nreport, our principal executive officer and principal financial officer reviewed and evaluated the effectiveness of our disclosure controls\nand procedures, as defined in Exchange Act Rule 13a-15(e). Based on such evaluation, such officers concluded that, as of March 31, 2026,\nour disclosure controls and procedures were effective.\n\n \n\n**Changes\nin Internal Control over Financial Reporting.**No changes in the Company’s internal control over financial reporting occurred\nduring the year ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control\nover financial reporting.\n\n \n\n30"}