●  ONEOK INC /NEW/ · FY 2025 

Controls & Procedures

Corporate financial controls have been assessed and declared effective by management as of December 31, 2025. This conclusion regarding both disclosure controls and internal reporting was independently validated by PricewaterhouseCoopers LLP, confirming a strong posture in the company’s governance structure. Notably, the review identified no material weaknesses or significant deficiencies within the reported controls.

OKE L1 Synthesis
●  SYMBOLOGY.ONLINE l1 SYNTHESIS 

Oneok Inc /new Controls & Procedures Synthesis

Internal Controls and Procedures Summary Report

Overall Assessment

Based on the filing, ONEOK INC demonstrates a strong posture regarding its internal controls over financial reporting (ICFR). Management has concluded that both disclosure controls and ICFR were effective as of December 31, 2025. The effectiveness of the ICFR was independently audited by PricewaterhouseCoopers LLP, providing external validation for management's conclusions.

Management Conclusions on Controls and Procedures

Disclosure Controls Effectiveness (Strength)

Management concluded that the company's disclosure controls and procedures were effective as of the reporting period. This conclusion was made by both the Chief Executive Officer (Principal Executive Officer) and the Chief Financial Officer (Principal Financial Officer).

Internal Control over Financial Reporting (ICFR) Effectiveness (Strength)

Management concluded that the ICFR was effective as of December 31, 2025. This evaluation was conducted using the Internal Control-Integrated Framework (2013) and was subsequently audited by PricewaterhouseCoopers LLP.

Identified Deficiencies, Changes, and Remediation

Material Weaknesses or Significant Deficiencies (Neutral)

The provided text does not disclose any material weaknesses or significant deficiencies in the company's internal controls.

Changes to Internal Controls (Neutral)

There were no changes identified in the company's internal control over financial reporting during the quarter ended December 31, 2025, that were deemed to materially affect or reasonably likely to materially affect the controls.

Remediation Efforts and New Controls (Noteworthy)

No specific remediation efforts were required or mentioned, as no deficiencies were identified. Furthermore, the document does not introduce any noteworthy new controls or procedures during this reporting period.