MUNCY COLUMBIA FINANCIAL Corp

Our Chief Executive Officer (CEO) and Chief Financial Officer (CFO) have concluded that our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended), based on their evaluation of these controls and procedures as of the end of the period covered by this Report, were effective as of such date at the reasonable assurance level as discussed below to ensure that information required to be disclosed by us in the reports we file under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the Securities and Exchange Commission and that such information is accumulated and communicated to our management, including its principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure.

Our management, including the CEO and CFO, does not expect that our disclosure controls and internal controls will prevent all errors and all fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the system are met. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within our company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of simple error or mistake. In addition, controls can be circumvented by the individual acts of some persons, by collusion of two or more people or by management override of the controls.

The CEO and CFO have evaluated the changes to our internal controls over financial reporting that occurred during the quarter ended September 30, 2026, as required by Rules 13a-15(d) and 15d-15(d) under the Securities Exchange Act of 1934, as amended. During the quarter ended September 30, 2026, the Corporation changed its methodology for estimating the allowance for credit losses, as described in greater detail in this Quarterly Report on Form 10-Q in Note 1 within the Corporation’s Notes to the Unaudited Financial Statements included in Part I, Item 1, and in the Management’s Discussion and Analysis under the heading ‘Financial Condition’ and the subheading ‘Allowance for Credit Losses’ included in Part I, Item 2. In connection with this change, the Corporation made changes to certain internal controls over financial reporting related to the estimation of the allowance for credit losses, including controls over data integrity, the review of model inputs and assumptions, the evaluation of qualitative factors, and management’s review and approval of the resulting allowance for credit losses. These changes were designed to support the consistent application of the new methodology and the reliability of the Corporation’s financial reporting. There were no other changes in the Corporation’s internal control over financial reporting during the quarter ended September 30, 2026 that materially affected, or are reasonably likely to materially affect, the Corporation’s internal control over financial reporting.