LeapFrog 2008 Annual Report Download - page 51

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
Our Consolidated Financial Statements beginning at page F-1 below are incorporated herein by reference.
ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
FINANCIAL DISCLOSURE
None.
ITEM 9A. CONTROLS AND PROCEDURES
Attached as exhibits to this Form 10-K are certifications of our Chief Executive Officer and the Chief
Financial Officer required by Rule 13a-14(a) of the Securities Exchange Act of 1934 or the Rule 13a-14(a)
Certifications. This Controls and Procedures section of the annual report on Form 10-K includes the information
concerning the controls evaluation referred to in Rule 13a-14(a) Certifications.
Evaluation of Disclosure Controls and Procedures
We have evaluated the effectiveness of the design and operation of our disclosure controls and procedures,
or disclosure controls, as of the end of the period covered by this annual report on Form 10-K. This controls
evaluation was performed under the supervision and with the participation of management, including our Chief
Executive Officer, or CEO, and Chief Financial Officer, or CFO. Disclosure controls are controls and procedures
designed to reasonably assure that information required to be disclosed or submitted in our reports filed under the
Exchange Act, such as this Form 10-K, are recorded, processed, summarized and reported within the time
periods specified in the United States Securities and Exchange Commission’s rules and forms. Disclosure
controls are also designed to reasonably assure that such information is accumulated and communicated to our
management, including our CEO and CFO, as appropriate to allow timely decisions regarding required
disclosure.
The evaluation of our disclosure controls included a review of the controls’ objectives and design, our
implementation of the controls and the effect of the controls on the information generated for use in our reports.
In the course of the controls evaluation, we reviewed and identified data errors and control problems and sought
to confirm that appropriate corrective actions, including process improvements, were undertaken. This type of
evaluation is performed on a quarterly basis so that the conclusions of management, including our CEO and
CFO, concerning the effectiveness of the disclosure controls can be reported in our periodic reports filed with the
Securities and Exchange Commission on Forms 10-Q, 10-K, and others as may be required from time to time.
Based upon the controls evaluation, our CEO and CFO have concluded that our disclosure controls were
effective as of December 31, 2008.
Management’s Report on Internal Control over Financial Reporting
Our management is responsible for establishing and maintaining adequate internal control over financial
reporting. Internal control over financial reporting is a process designed by, or under the supervision of, our CEO
and CFO, and effected by our board of directors, management and other personnel, to provide reasonable
assurance regarding the reliability of financial reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting principles and includes those policies and procedures
that:
• Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the
transactions and dispositions of the assets of our company.
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