GENESIS ENERGY LP
For the period ended Dec 31, 2025. Filed Feb 18, 2026.
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FY2025 · Filed Feb 18, 2026
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Item 9A. Controls and Procedures
Evaluation of Disclosure Controls and Procedures
We maintain disclosure controls and procedures designed to ensure that information required to be disclosed in the reports that we file or submit under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms, and that such information is accumulated and communicated to our management, including our chief executive officer and chief financial officer to allow timely decisions regarding required disclosures. Our chief executive officer and chief financial officer, with the participation of our management, have evaluated our disclosure controls and procedures as of December 31, 2025 and have concluded that such disclosure controls and procedures are effective to provide reasonable assurance that information is recorded, processed, summarized, and reported within the time periods specified in the Commission’s rules and forms and that such information is accumulated and communicated to management, including our chief executive officer and chief financial officer to allow for timely decisions regarding required disclosures in this Annual Report on Form 10-K.
Changes in Internal Controls over Financial Reporting
There were no changes during the fiscal quarter ended December 31, 2025 that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
Management’s Report on Internal Control over Financial Reporting
Management of the partnership is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rules 13a-15(f) under the Securities Exchange Act of 1934, as amended. The partnership’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements in accordance with generally accepted accounting principles.
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
Management assessed the effectiveness of the partnership’s internal control over financial reporting as of December 31, 2025. In making this assessment, management used the criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on our assessment as of December 31, 2025, management has concluded the partnership’s internal control over financial reporting is effective based on those criteria.
PricewaterhouseCoopers LLP, the partnership’s independent registered public accounting firm, has issued an attestation report on the effectiveness of the partnership’s internal control over financial reporting as of December 31, 2025, as stated in their report which appears in Item 8. “Financial Statements and Supplementary Data.”
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