Idaho Strategic Resources, Inc. 10-Q

ITEM 4: CONTROLS AND PROCEDURES Disclosure Controls and Procedures At September 30, 2024, our Vice President who also serves as our Chief Accounting Officer evaluated the effectiveness of the design and operation of our disclosure controls and procedures pursuant to Rule 13a-15(e) of the Securities Exchange Act of 1934 (the “Exchange Act”), which disclosure controls and procedures are designed to insure that information required to be disclosed by a company in the reports that it files under the Exchange Act is recorded, processed, summarized, and reported within required time periods specified by the Securities & Exchange Commission rules and forms. Based upon that evaluation, it was concluded that our disclosure controls were effective as of September 30, 2024, to ensure timely reporting with the Securities and Exchange Commission. Specifically, the Company’s corporate governance and disclosure controls and procedures provided reasonable assurance that required reports were timely and accurately reported in our periodic reports filed with the Securities and Exchange Commission. Changes in internal control over financial reporting There was no material change in internal control over financial reporting in the quarter ended September 30, 2024. 19 Table of Contents PART II - OTHER INFORMATION ITEM 1. LEGAL PROCEEDINGS None.