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EXHIBIT 31(ii)
CERTIFICATION OF CHIEF FINANCIAL OFFICER
I, Peter K. Poli, Chief Financial Officer (Principal Financial
Officer) of Track Group, Inc., certify that:
1. I have reviewed this
quarterly report on Form 10-Q of Track Group,
Inc.;
2. Based on my knowledge,
this report does not contain any untrue statement of a material
fact or omit to state a material fact necessary to make the
statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period
covered by this report;
3. Based on my knowledge,
the financial statements, and other financial information included
in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the
registrant as of, and for, the periods presented in this
report;
4. The registrant’s
other certifying officer(s) and I are responsible for establishing
and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control
over financial reporting (as defined in Exchange Act Rules
13a-15(f) and 15d-15(f)) for the registrant and
have:
(a) Designed such disclosure controls and procedures,
or caused such disclosure controls and procedures to be designed
under our supervision, to ensure that material information relating
to the registrant, including its consolidated subsidiaries, is made
known to us by others within those entities, particularly during
the period in which this report is being
prepared;
(b) Designed such internal control over financial
reporting, or caused such internal control over financial reporting
to be designed under our supervision, to provide reasonable
assurance regarding the reliability of financial reporting and the
preparation of consolidated financial statements for external
purposes in accordance with generally accepted accounting
principles;
(c) Evaluated the effectiveness of the
registrant’s disclosure controls and procedures and presented
in this report our conclusions about the effectiveness of the
disclosure controls and procedures, as of the end of the period
covered by this report based on such evaluation;
and
(d) Disclosed in this report any change in the
registrant’s internal control over financial reporting that
occurred during the registrant’s most recent fiscal quarter
(the registrant’s fourth fiscal quarter in the case of an
annual report) that has materially affected, or is reasonably
likely to materially affect, the registrant’s internal
control over financial reporting; and
5. The registrant’s
other certifying officer(s) and I have disclosed, based on our most
recent evaluation of internal control over financial reporting, to
the registrant’s auditors and the audit committee of the
registrant’s board of directors (or persons performing the
equivalent functions):
(a) All
significant deficiencies and material weaknesses in the design or
operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant's ability to
record, process, summarize and report financial information;
and
(b) Any
fraud, whether or not material, that involves management or other
employees who have a significant role in the registrant's internal
control over financial reporting.
Date: Dated: May 10, 2018
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/s/
Peter K. Poli
Peter K. Poli
Chief Financial & Principal Accounting Officer
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