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Item 9A. Controls and Procedures

2026-09-28 compared with 2025-09-30 · 88 added, 106 removed, 108 unchanged (64% of the section changed)

2 unchanged sentences

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

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

Parent Company of First Federal Savings and Loan Association of

Hazard and First Federal Savings Bank of Kentucky

MANAGEMENT’S ANNUAL REPORT ON INTERNAL

Company of First Federal Savings and Loan Association of Hazard and First Federal Savings Bank of Kentucky

ANNUAL REPORT ON INTERNAL CONTROL

FINANCIAL REPORTING

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.

Company’s management is responsible for establishing and maintaining adequate internal control over financial reporting.

control system is designed to provide reasonable assurance to management and the Board of Directors regarding the reliability of the

company’s financial reporting and the preparation and presentation of financial statements for external reporting purposes in conformity

with accounting principles generally accepted in the United States of America, as well as to safeguard assets from unauthorized use or

The system of internal control over financial reporting is evaluated for effectiveness by management and tested for reliability

through a program of internal audit with actions taken to correct potential deficiencies as they are identified.

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.

assessed the effectiveness of the company’s internal control over financial reporting as of June 30, 2026, based upon criteria

set forth in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission –

2013 (“COSO”).

on this assessment and on the forgoing criteria, management has concluded that, as of June 30, 2026, the Company’s internal control

over financial reporting is effective.

annual report does not include an attestation report of the Company’s registered public accounting firm regarding internal control

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.

The Company’s management is responsible

for establishing and maintaining adequate internal control over financial reporting.

The internal control system is designed to provide

reasonable assurance to management and the Board of Directors regarding the reliability of the company’s financial reporting and

the preparation and presentation of financial statements for external reporting purposes in conformity with accounting principles generally

accepted in the United States of America, as well as to safeguard assets from unauthorized use or disposition.

The system of internal

control over financial reporting is evaluated for effectiveness by management and tested for reliability through a program of internal

audit with actions taken to correct potential deficiencies as they are identified.

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

Management assessed the effectiveness of the

company’s internal control over financial reporting as of June 30, 2025, 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, 2025, 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.

Management’s 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

2 unchanged sentences

Control Over Financial Reporting

There were no changes in our internal control

over financial reporting that occurred during the quarter ended June 30, 2025 that have materially affected, or are reasonably likely

to materially affect, our internal control over financial reporting.

were no changes in our internal control over financial reporting that occurred during the quarter ended June 30, 2026 that have materially

affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Other Information .

During the three months ended June 30, 2025,

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

that Prevent Inspections.

Not applicable.

Directors, Executive Officers,

and Corporate Governance .

The information contained under the section captioned

“ Item I – Election of Directors ” in the Company’s definitive proxy statement for the Company’s 2025

Annual Meeting of Stockholders (the “Proxy Statement”) is incorporated herein by reference.

Executive Officers

The information regarding the Company’s

executive officers is incorporated herein by reference to “Item I – Election of Directors” in the Proxy Statement.

Corporate Governance

Information regarding the Company’s Audit

Committee and Audit Committee financial expert is incorporated herein by reference to the section captioned “Corporate Governance

and Board Matters – Committees of the Board of Directors – Audit Committee” in the Proxy Statement.

Compliance with Section 16(a) of the Exchange

Information regarding compliance with Section

16(a) of the Exchange Act is incorporated by reference to section captioned “Other Information Relating to Directors and Executive

Officers – Section 16(a) Beneficial Ownership Reporting Compliance” in the Proxy Statement.

Disclosure of Code of Ethics

Kentucky First has adopted a Code of Ethics and

Business Conduct that applies to all of its directors, officers and employees.

To obtain a copy of this document at no charge, please

write to Kentucky First Federal Bancorp, P.O.

Box 535, Frankfort, Kentucky 40602-0535, or call toll-free (888) 818-3372 and ask for Investor

Insider Trading Polices and Procedures

The Company has adopted insider trading policies and procedures governing the purchase, sale and/or other dispositions of its securities

by directors, officers and employees (or the company itself) that are reasonably designed to promote compliance with insider trading laws,

rules and regulations and any applicable listing standards.

Our insider trading policies are filed under Exhibit 19 to this Annual Report

on Form 10-K.

During the three months ended June 30, 2026, 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 that Prevent Inspections.

Directors, Executive Officers, and Corporate Governance .

information contained under the section captioned “ Item I – Election of Directors ” in the Company’s definitive

proxy statement for the Company’s 2026 Annual Meeting of Stockholders (the “Proxy Statement”) is incorporated herein

by reference.

information regarding the Company’s executive officers is incorporated herein by reference to “Item I – Election

of Directors” in the Proxy Statement.

regarding the Company’s Audit Committee and Audit Committee financial expert is incorporated herein by reference to the section

captioned “Corporate Governance and Board Matters – Committees of the Board of Directors – Audit Committee”

in the Proxy Statement.

with Section 16(a) of the Exchange Act

regarding compliance with Section 16(a) of the Exchange Act is incorporated by reference to section captioned “Other Information

Relating to Directors and Executive Officers – Section 16(a) Beneficial Ownership Reporting Compliance” in the Proxy

of Code of Ethics

First has adopted a Code of Ethics and Business Conduct that applies to all of its directors, officers and employees.

To obtain a copy

of this document at no charge, please write to Kentucky First Federal Bancorp, P.O.

Box 535, Frankfort, Kentucky 40602-0535, or call

toll-free (888) 818-3372 and ask for Investor Relations.

Trading Policies and Procedures

Company has adopted insider trading policies and procedures governing the purchase, sale and/or other dispositions of its securities

by directors, officers and employees (or the company itself) that are reasonably designed to promote compliance with insider trading

laws, rules and regulations and any applicable listing standards.

Our insider trading policies are filed under Exhibit 19 to this Annual

Report on Form 10-K.

Executive Compensation .

The information contained under the section captioned

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

Security Ownership of Certain

Beneficial Owners and Management and Related Stockholder Matters .

information contained under the section captioned “ 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

14 unchanged sentences

Equity compensation plans not approved by security holders

Certain Relationships and Related

Transactions, and Director Independence .

Certain Relationships and Related Transactions

The information required by this item is incorporated

herein by reference to the section captioned “ Other Information Relating to Directors and Executive Officers – Transactions

with Related Persons ” in the Proxy Statement.

Corporate Governance

For information regarding director independence,

the section captioned, “Corporate Governance and Board Matters – Director Independence” is incorporated herein

by reference.

Principal Accountant Fees and

The information required by this item is incorporated

herein by reference to the section captioned “Audit Related Matters” in the Proxy Statement.

Exhibits and Financial Statement

Certain Relationships and Related Transactions, and Director Independence .

Relationships and Related Transactions

information required by this item is incorporated herein by reference to the section captioned “ Other Information Relating to

Directors and Executive Officers – Transactions with Related Persons ” in the Proxy Statement.

information regarding director independence, the section captioned, “Corporate Governance and Board Matters – Director

Independence” is incorporated herein by reference.

Principal Accountant Fees and Services .

information required by this item is incorporated herein by reference to the section captioned “Audit Related Matters”

in the Proxy Statement.

Exhibits and Financial Statement Schedules .

List of Documents

31 unchanged sentences

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

Letter Agreement dated October 2, 2025, between First Federal Savings Bank of Kentucky and Kentucky First Federal Bancorp, Inc†.

Annual Report to Stockholders for the Fiscal Year Ended June 30, 2026

29 unchanged sentences

reference to the Company’s Form 8-K filed on August 15, 2024 (File No.

Incorporated herein by reference to the Company’s Quarterly Report

on Form 10-Q for the quarter ended December 31, 2025 (File No.

Incorporated herein by

6 unchanged sentences

Form 10-K Summary .

Not applicable.

Pursuant to the requirements of Section 13 or

15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned,

thereunto duly authorized.

to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed

on its behalf by the undersigned, thereunto duly authorized.

KENTUCKY FIRST FEDERAL BANCORP

1 unchanged sentence

Chief Executive Officer

Pursuant to the requirements of the Securities

Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and

on the dates indicated.

to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the

registrant and in the capacities and on the dates indicated.

Executive Officer and Director

4 unchanged sentences

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