Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure Item 9A. Controls and Procedures  75 NNN’s internal control over financial reporting is also assessed on an ongoing basis by personnel in NNN’s Accounting  department and by NNN’s internal auditors in connection with their internal audit activities. The overall goals of these various  assessment activities are to monitor NNN’s disclosure controls and procedures and NNN’s internal control over financial  reporting and to make modifications as necessary. NNN’s intent in this regard is that the disclosure controls and procedures and  the internal control over financial reporting will be maintained and updated (including with improvements and corrections) as  conditions warrant. Management also sought to deal with other control matters in the assessment, and in each case if a problem  was identified, management considered what revision, improvement and/or correction was necessary to be made in accordance  with NNN’s on-going procedures. The assessments of NNN’s disclosure controls and procedures and NNN’s internal control  Scope of the Assessments. The assessment by NNN’s Chief Executive Officer and Chief Financial Officer of NNN’s disclosure  controls and procedures and the assessment by NNN’s management, including NNN’s Chief Executive Officer and Chief  Financial Officer, of NNN’s internal control over financial reporting included a review of procedures and discussions with  NNN’s management and others at NNN. In the course of the assessments, NNN sought to identify data errors, control problems  or acts of fraud and to confirm that appropriate corrective action, including process improvements, were being undertaken. Internal control over financial reporting is a process designed by, or under the supervision of, NNN’s Chief Executive Officer  and Chief Financial Officer, and affected by NNN’s 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 (“GAAP”) and includes those policies and procedures  that: Disclosure Controls and Procedures and Internal Control over Financial Reporting. Disclosure controls and procedures are  designed with the objective of providing reasonable assurance that information required to be disclosed in NNN’s reports filed  or submitted under the Exchange Act, such as this Annual Report on Form 10-K, is recorded, processed, summarized and  reported within the time periods specified in the Commission’s rules and forms. Disclosure controls and procedures are also  designed with the objective of providing reasonable assurance that such information is accumulated and communicated to  NNN’s management, including the Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely  decisions regarding required disclosure. CEO and CFO Certifications. Included as Exhibits 31.1 and 31.2 to this Annual Report on Form 10-K are forms of  “Certification” of NNN’s Chief Executive Officer and Chief Financial Officer. The forms of Certification are required in  accordance with Section 302 of the Sarbanes-Oxley Act of 2002. This section of the Annual Report on Form 10-K that  stockholders are currently reading is the information concerning the assessment referred to in the Section 302 certifications and  this information should be read in conjunction with the Section 302 certifications for a more complete understanding of the  topics presented. NNN carried out an assessment as of December 31, 2013, of the effectiveness of the design and operation of its disclosure  controls and procedures and its internal control over financial reporting. This assessment was done under the supervision and  with the participation of management, including NNN’s Chief Executive Officer and Chief Financial Officer. Rules adopted by  the Securities and Exchange Commission (the “Commission”) require NNN to present the conclusions of the Chief Executive  Officer and Chief Financial Officer about the effectiveness of NNN’s disclosure controls and procedures and the conclusions of  NNN’s management about the effectiveness of NNN’s internal control over financial reporting as of the end of the period  covered by this annual report. Process for Assessment and Evaluation of Disclosure Controls and Procedures and Internal Control over Financing Reporting. None. •  provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or  disposition of NNN’s assets that could have a material adverse effect on NNN’s financial statements. •  provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial  statements in accordance with generally accepted accounting principles, and that NNN’s receipts and  expenditures are being made in accordance with authorizations of management or the Board of Directors; and •  pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions  and dispositions of NNN’s assets;