CITIZENS & NORTHERN CORP 10-Q

ITEM 4. CONTROLS AND PROCEDURES The Corporation’s management, under the supervision of and with the participation of the Corporation’s Chief Executive Officer and Chief Financial Officer, has carried out an evaluation of the design and effectiveness of the Corporation’s disclosure controls and procedures as defined in Rule 13a-15(e) and Rule 15d-15(e) of the Securities Exchange Act of 1934 as of the end of the period covered by this report. This evaluation did not include an assessment of those disclosure controls and procedures that are involved in, and did not include an assessment of, internal control over financial reporting as it relates to Covenant Financial, Inc. Based upon that evaluation, the Chief Executive Officer and Chief Financial Officer have concluded that, as of the end of such period, the Corporation’s disclosure controls and procedures are effective to ensure that all material information required to be disclosed in reports the Corporation files or submits under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported, within the time periods specified in the Securities and Exchange Commission’s rules and forms. ​ The Covenant Financial, Inc. acquisition was completed July 1, 2020, and during the nine months ended March 31, 2021 the Corporation began the process of integrating processes and internal control over financial reporting for the former Covenant locations into those of the Corporation. Though significant progress has been made, at March 31, 2021, the Corporation’s management had not yet completed changes to processes, information technology systems and other components of internal control over financial reporting as part of integration activities. ​ ​ PART II – OTHER INFORMATION