EXHIBIT 31.4
CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER
PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002
I, Robert M. Ginnan, Chief Financial Officer, certify that:
1. I have reviewed this Amendment No. 1 to the Annual Report on Form 10-K of Workhorse Group Inc.; and
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.
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Date: April 29, 2026 | /s/ Robert M. Ginnan |
| Robert M. Ginnan, Chief Financial Officer (Principal Financial Officer) |