I have reviewed
this annual report on Form 10-K of Information Analysis
Incorporated;
2.
Based on my
knowledge, this annual 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 small business issuer as of, and for, the periods
presented in this report;
4.
The small business
issuer'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 small business issuer 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 small business
issuer, 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 financial
statements for external purposes in accordance with generally
accepted accounting principles;
(c)
Evaluated the
effectiveness of the small business issuer’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 small business issuer's internal control
over financial reporting that occurred during the small business
issuer's most recent fiscal quarter (the small business issuer's
fourth fiscal quarter in the case of an annual report) that has
materially affected, or is reasonably likely to materially affect,
the small business issuer's internal control over financial
reporting; and
5.
The small business
issuer’s other certifying officer(s) and I have disclosed,
based on our most recent evaluation of internal control over
financial reporting, to the small business issuer’s auditors
and the audit committee of the small business issuer’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 small business issuer’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 small business issuer’s
internal control over financial reporting.
Date: March 31,
2017
By:
/s/
Richard
S. DeRose
Richard S.
DeRose
Executive
Vice
President, Treasurer, and Chief Financial
Officer
A
signed original of this written statement required by Section 302
has been provided to Information Analysis Incorporated and will be
retained by Information Analysis Incorporated and furnished to the
Securities and Exchange Commission or its staff upon
request.