What changed in this filing

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Item 9A. Controls and Procedures

2024-10-03 compared with 2023-09-28 · 111 added, 85 removed, 115 unchanged (63% of the section changed)

Controls and Procedures .

Disclosure Controls and Procedures

Disclosure Controls

and Procedures

The Company’s management, including the

Company’s principal executive officer and principal financial officer, have evaluated the effectiveness of the Company’s “disclosure

controls and procedures,” as such term is defined in Rule 13a-15(e) promulgated under the Securities Exchange Act of 1934, as amended,

(the “Exchange Act”).

Based upon their evaluation, the principal executive officer and principal financial officer concluded

that, as of the end of the period covered by this report, the Company’s disclosure controls and procedures were effective for the

purpose of ensuring that the information required to be disclosed in the reports that the Company files or submits under the Exchange

Act with the Securities and Exchange Commission (the “SEC”) (1) is recorded, processed, summarized and reported within the

time periods specified in the SEC’s rules and forms, and (2) is accumulated and communicated to the Company’s management,

including its principal executive and principal financial officers, as appropriate to allow timely decisions regarding required disclosure.

Internal Control Over Financial Reporting

Company’s principal executive officer and principal financial officer, have evaluated the effectiveness of the Company’s

“disclosure controls and procedures,” as such term is defined in Rule 13a-15(e) promulgated under the Securities Exchange

Act of 1934, as amended, (the “Exchange Act”).

Based upon their evaluation, the principal executive officer and principal

financial officer concluded that, as of the end of the period covered by this report, the Company’s disclosure controls and procedures

were effective for the purpose of ensuring that the information required to be disclosed in the reports that the Company files or submits

under the Exchange Act with the Securities and Exchange Commission (the “SEC”) (1) is recorded, processed, summarized and

reported within the time periods specified in the SEC’s rules and forms, and (2) is accumulated and communicated to the Company’s

management, including its principal executive and principal financial officers, as appropriate to allow timely decisions regarding required

Internal Control Over

Financial Reporting

Parent Company of First Federal Savings and Loan Association of

2 unchanged sentences

OVER FINANCIAL REPORTING

Management of Kentucky First Federal Bancorp (the

“Company”) is responsible for the preparation, integrity, and fair presentation of the consolidated financial statements included

in this annual report.

The Company’s consolidated financial statements have been prepared in accordance with accounting principles

generally accepted in the United States of America and, as such, include some amounts that are based on the best estimates and judgments

of management.

Management of Kentucky First Federal Bancorp

(the “Company”) is responsible for the preparation, integrity, and fair presentation of the consolidated financial statements

included in this annual report.

The Company’s consolidated financial statements have been prepared in accordance with accounting

principles generally accepted in the United States of America and, as such, include some amounts that are based on the best estimates

and judgments of management.

The Company’s management is responsible

8 unchanged sentences

Because of inherent limitations in any internal control

system, no matter how well designed, misstatements due to error or fraud may occur and not be detected, including the possibility of the

circumvention or overriding controls.

Accordingly, even an effective internal control system can provide only reasonable assurance with

respect to financial statement preparation.

Further, because of changes in conditions, internal control effectiveness may vary over time.

Management assessed the effectiveness of the company’s

internal control over financial reporting as of June 30, 2023, based upon criteria set forth in Internal Control-Integrated Framework

issued by the Committee of Sponsoring Organizations of the Treadway Commission – 2013 (“COSO”).

Based on this assessment and on the forgoing criteria,

management has concluded that, as of June 30, 2023, the Company’s internal control over financial reporting is effective.

system, no matter how well designed, misstatements due to error or fraud may occur and not be detected, including the possibility of

the circumvention or overriding controls.

Accordingly, even an effective internal control system can provide only reasonable assurance

with respect to financial statement preparation.

Further, because of changes in conditions, internal control effectiveness may vary over

Management assessed the effectiveness of the

company’s internal control over financial reporting as of June 30, 2024, based upon criteria set forth in Internal Control-Integrated

Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission – 2013 (“COSO”).

Based on this assessment and on the forgoing

criteria, management has concluded that, as of June 30, 2024, the Company’s internal control over financial reporting is effective.

This annual report does not include an attestation

report of the Company’s registered public accounting firm regarding internal control over financial reporting.

report was not subject to attestation by the Company’s registered public accounting firm pursuant to the exemption provided to issuers

that are not “large accelerated filers” or “accelerated filers” under the Dodd-Frank Wall Street Reform and Consumer

Protection Act.

report was not subject to attestation by the Company’s registered public accounting firm pursuant to the exemption provided to

issuers that are not “large accelerated filers” or “accelerated filers” under the Dodd-Frank Wall Street Reform

and Consumer Protection Act.

Chief Executive Officer

Vice President and Chief Financial Officer

Changes to Internal Control Over Financial Reporting

Changes to Internal

Control Over Financial Reporting

There were no changes in our internal control

2 unchanged sentences

Other Information .

Not applicable.

During the three months ended June 30, 2024, no director or officer

of the Company adopted or terminated any “Rule 10b5-1 trading arrangement,” or any “non-Rule 10b-5 trading arrangement,”

as such terms are defined in Item 408(a) of Regulation S-K.

Disclosure Regarding Foreign Jurisdictions

26 unchanged sentences

“ Executive Compensation ” in the Proxy Statement is incorporated herein by reference.

Security Ownership of Certain Beneficial

Owners and Management and Related Stockholder Matters .

Security Ownership of Certain Beneficial Owners.

Information required by this item is incorporated herein by reference to the section captioned “ Stock Ownership ” in the Proxy Statement.

Security Ownership of Management.

Information required by this item is incorporated herein by reference to the section captioned “ Stock Ownership ” in the Proxy Statement.

Security Ownership of Certain

Beneficial Owners and Management and Related Stockholder Matters .

Security Ownership of

Certain Beneficial Owners.

Information required by this item is incorporated herein by reference to the section captioned “ Stock

Ownership ” in the Proxy Statement.

Security Ownership of

Information required by this item is incorporated herein by reference to the section captioned “ Stock Ownership ”

in the Proxy Statement.

Changes in Control.

Management of the Company knows of no arrangements, including any pledge by any person of securities of the Company, the operation of which may at a subsequent date result in a change in control of the Company.

Equity Compensation Plans.

The following table sets forth certain information with respect to the Company’s equity compensation plans as of June 30, 2023.

Management of the Company knows of no arrangements, including any pledge by any person of securities of the Company, the operation

of which may at a subsequent date result in a change in control of the Company.

Equity Compensation

The following table sets forth certain information with respect to the Company’s equity compensation plans as of

June 30, 2024.

outstanding options,

11 unchanged sentences

by reference.

Principal Accountant Fees and Services .

Principal Accountant Fees and

The information required by this item is incorporated

1 unchanged sentence

Exhibits and Financial Statement

List of Documents Filed as Part of This Report

List of Documents

Filed as Part of This Report

Financial Statements .

The following consolidated financial statements are incorporated by reference from Item 8 hereof (see Exhibit 13):

Report of Independent Registered Public Accounting Firm ( Clark, Schaefer, Hackett & Co.

, Cincinnati, Ohio , PCAOB ID 539 ) 22

Report of Independent Registered Public Accounting Firm (FORVIS, LLP, Louisville, KY, PCAOB ID 686) 24

Consolidated Balance Sheets as of June 30, 2024 and 2023 26

Consolidated Statements of Income for the Years Ended June 30, 2023 and 2022 24

Consolidated Statements of Operations for the Years Ended June 30, 2024 and 2023 27

Consolidated Statements of Comprehensive Income for the Years Ended June 30, 2024 and 2023 28

2 unchanged sentences

Notes to Consolidated Financial Statements 32

Financial Statement Schedules .

All schedules for which provision is made in the applicable accounting regulations of the Securities and Exchange Commission are omitted because of the absence of conditions under which they are required or because the required information is included in the consolidated financial statements and related notes thereto.

Financial Statement

All schedules for which provision is made in the applicable accounting regulations of the Securities and Exchange

Commission are omitted because of the absence of conditions under which they are required or because the required information is

included in the consolidated financial statements and related notes thereto.

The following is a list of exhibits filed as part of this Annual Report on Form 10-K and is also the Exhibit Index.

13 unchanged sentences

Jennings, as amended†

Employment Agreement between Kentucky First Federal Bancorp and R.

Agreement between Kentucky First Federal Bancorp and R.

Clay Hulette, as amended†

Employment Agreement between First Federal Savings Bank of Kentucky and R.

Agreement between First Federal Savings Bank of Kentucky and R.

Clay Hulette, as amended†

4 unchanged sentences

Employment Agreement by and between First Federal Savings and Loan of Hazard and Jamie S.

Formal Written Agreement, dated August 13, 2024, between First Federal Savings Bank of Kentucky and the Office of the Comptroller of the Currency

Annual Report to Stockholders for the Fiscal Year Ended June 30, 2024

Letter of FORVIS, LLP dated November 29, 2023 to the SEC

Rule 13a-14(a) Certification of Chief Executive Officer

1 unchanged sentence

Section 1350 Certifications

The following materials

from the Company’s Annual Report on Form 10-K for the year ended June 30, 2023, formatted in XBRL (eXtensible Business Reporting

(i) the Consolidated Balance Sheets, (ii) Consolidated Statements of Operations, (iii) the Consolidated Statements of

Comprehensive Income, (iv) the Consolidated Statements of Changes in Shareholders’ Equity, (v) the Consolidated Statements

of Cash Flows and the (vi) Notes to Consolidated Financial Statements.

Cover Page Interactive

Data File (formatted as Inline XBRL and contained in Exhibit 101)

Management contract or compensation plan or arrangement.

Incorporated herein by reference to the Company’s Registration Statement on Form S-1 (File No.

Incorporated herein by reference to the Company’s Annual Report on Form 10-K for the Year Ended June 30, 2012 (File No.

Incorporated herein by reference to the Company’s Form 8-K filed on August 25, 2017 (File No.

Incorporated herein by reference to the Company’s Form 8-K filed on September 28, 2020 (File No.

Incorporated herein by reference to the Company’s Form 8-K filed on February 2, 2022 (File No.

Incorporated herein by reference to the Company’s Annual Report on Form 10-K for the Year Ended June 30, 2020 (File No.

Incorporated herein by reference to the Company’s Quarterly Report on Form 10-Q for the quarter ended December 31, 2008 (File No.

The exhibits required by Item 601 of Regulation S-K are either filed as part of this Annual Report on Form 10-K or incorporated by reference herein.

Financial Statements and Schedules Excluded from Annual Report .

There are no other financial statements and financial statement schedules which were excluded from the Annual Report to Stockholders pursuant to Rule 14a-3(b) which are required to be included herein.

Kentucky First Federal Bancorp Incentive-Compensation Recoupment Policy

following materials from the Company’s Annual Report on Form 10-K for the year ended June 30, 2024, formatted in XBRL (eXtensible

Business Reporting Language):

(i) the Consolidated Balance Sheets, (ii) Consolidated Statements of Operations, (iii) the Consolidated

Statements of Comprehensive Income, (iv) the Consolidated Statements of Changes in Shareholders’ Equity, (v) the Consolidated

Statements of Cash Flows and the (vi) Notes to Consolidated Financial Statements.

Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

Management contract or

compensation plan or arrangement.

Incorporated herein by

reference to the Company’s Registration Statement on Form S-1 (File No.

Incorporated herein by

reference to the Company’s Annual Report on Form 10-K for the Year Ended June 30, 2012 (File No.

Incorporated herein by

reference to the Company’s Form 8-K filed on August 25, 2017 (File No.

Incorporated herein by

reference to the Company’s Form 8-K filed on September 28, 2020 (File No.

Incorporated herein by

reference to the Company’s Form 8-K filed on February 2, 2022 (File No.

Incorporated herein by

reference to the Company’s Annual Report on Form 10-K for the Year Ended June 30, 2020 (File No.

Incorporated herein by

reference to the Company’s Quarterly Report on Form 10-Q for the quarter ended December 31, 2008 (File No.

(8) Incorporated herein by reference to the Company’s Form

8-K filed on August 15, 2024 (File No.

(9) Incorporated herein by reference to the Company’s Form

8-K filed on November 29, 2023 (File No.

exhibits required by Item 601 of Regulation S-K are either filed as part of this Annual Report on Form 10-K or incorporated by reference

Financial Statements

and Schedules Excluded from Annual Report .

There are no other financial statements and financial statement schedules which

were excluded from the Annual Report to Stockholders pursuant to Rule 14a-3(b) which are required to be included herein.

Form 10-K Summary .

4 unchanged sentences

KENTUCKY FIRST FEDERAL BANCORP

September 28, 2023

October 3, 2024

Chief Executive Officer

2 unchanged sentences

on the dates indicated.

September 28, 2023

Chief Executive Officer and Director

(Principal Executive Officer)

September 28, 2023

Vice President, Chief Financial Officer and Treasurer

(Principal Financial and Accounting Officer)

September 28, 2023

Chairman of the Board

/s/ Stephen G.

September 28, 2023

October 3, 2024

Executive Officer and Director

Executive Officer)

October 3, 2024

President, Chief Financial Officer and Treasurer

Financial and Accounting Officer)

/s/ Walter G.

September 28, 2023

/s/ Lou Ella Farler

September 28, 2023

October 3, 2024

Lou Ella Farler

/s/ William D.

September 28, 2023

/s/ William H.

September 28, 2023

October 3, 2024

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-K

Item 9A. Controls and Procedures