What changed in this filing

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Item 4. Controls and Procedures

2025-06-13 compared with 2024-11-27 · 41 added, 16 removed, 4 unchanged (93% of the section changed)

1 unchanged sentence

Evaluation of Disclosure Controls and Procedures

Management of Safe & Green Holdings Corp., with the participation of our Principal Executive Officer and the Principal Financial Officer carried out an evaluation of the effectiveness of our “disclosure controls and procedures” (as defined in the Exchange Act, Rules 13 a- 15 (e) or 15 d- 15 (e)) as of the end of the period covered by this Quarterly Report on Form 10-Q (the “Evaluation Date”).

Based upon that evaluation, our Principal Executive Officer and our Principal Financial Officer concluded that, as of the Evaluation Date, our disclosure controls and procedures were not effective to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act (i) is recorded, processed, summarized and reported within the time periods specified in the SEC rules and forms and (ii) is accumulated and communicated to our management, including our Principal Executive Officer and Principal Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

The Principal Executive Officer and the Principal Financial Officer believe that the condensed consolidated financial statements and other information contained in this Quarterly Report on Form 10-Q present fairly, in all material respects, our business, financial condition and results of operations.

Changes in Internal Control over Financial Reporting

For the fiscal quarter ended September 30, 2024 , there have been no changes in our internal control over financial reporting identified in connection with the evaluations required by Rule 13 a- 15 (d) or Rule 15 d- 15 (d) under the Exchange Act that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Inherent Limitations on Effectiveness of Controls

Our management, including our Chief Executive Officer and Chief Financial Officer, does not ex pect that our disclosure controls or our internal control over financial reporting will prevent or detect all errors and all fraud.

A control system, no matter how well designed and operated, can provide only reasonable, not absolute, assurance that the control system’s objectives will be met.

The design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs.

Further, because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that misstatements due to error or fraud will not occur or that all control issues and instances of fraud, if any, have been detected.

These inherent limitations include the realities that judgments in decision-making can be faulty and that breakdowns can occur because of simple error or mistake.

Controls can also be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of the controls.

The design of any system of controls is based in part on certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

Projections of any evaluation of controls effectiveness to future periods are subject to risks.

Over time, controls may become inadequate because of changes in conditions or deterioration in the degree of compliance with policies or procedures.

Management of Safe & Green Holdings Corp.,

with the participation of our Principal Executive Officer and the Principal Financial Officer carried out an evaluation of the effectiveness

of our “disclosure controls and procedures” (as defined in the Exchange Act, Rules 13a-15(e) or 15d-15(e)) as of the end of

the period covered by this Quarterly Report on Form 10-Q (the “Evaluation Date”).

Based upon that evaluation, our Principal

Executive Officer and our Principal Financial Officer concluded that, as of the Evaluation Date, our disclosure controls and procedures

were not effective to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange

Act (i) is recorded, processed, summarized and reported within the time periods specified in the SEC rules and forms and (ii) is accumulated

and communicated to our management, including our Principal Executive Officer and Principal Financial Officer, as appropriate to allow

timely decisions regarding required disclosure.

The Principal Executive Officer and the Principal

Financial Officer believe that the condensed consolidated financial statements and other information contained in this Quarterly Report

on Form 10-Q present fairly, in all material respects, our business, financial condition and results of operations.

Changes in Internal Control over Financial

For the fiscal quarter ended March 31, 2025, there

have been no changes in our internal control over financial reporting identified in connection with the evaluations required by Rule 13a-15(d)

or Rule 15d-15(d) under the Exchange Act that have materially affected, or are reasonably likely to materially affect, our internal control

over financial reporting.

Inherent Limitations on Effectiveness

Our management, including

our Chief Executive Officer and Chief Financial Officer, does not expect that our disclosure controls or our internal control over financial

reporting will prevent or detect all errors and all fraud.

A control system, no matter how well designed and operated, can provide only

reasonable, not absolute, assurance that the control system’s objectives will be met.

The design of a control system must reflect

the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs.

Further, because

of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that misstatements due to

error or fraud will not occur or that all control issues and instances of fraud, if any, have been detected.

These inherent limitations

include the realities that judgments in decision-making can be faulty and that breakdowns can occur because of simple error or mistake.

Controls can also be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override

of the controls.

The design of any system of controls is based in part on certain assumptions about the likelihood of future events, and

there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

of any evaluation of controls effectiveness to future periods are subject to risks.

Over time, controls may become inadequate because

of changes in conditions or deterioration in the degree of compliance with policies or procedures.

OTHER INFORMATION

Legal Proceedings

The information included in "Note 17 - Commitments and Contingencies" of our condensed consolidated financial statements included elsewhere in this Quarterly Report Form 10-Q is incorporated by reference into this Item.

The information included in “Note 17 -

Commitments and Contingencies” of our condensed consolidated financial statements included elsewhere in this Quarterly Report Form

10-Q is incorporated by reference into this Item.

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-Q

Item 4. Controls and Procedures