LIC-02-0013, Decommissioning Funding Plan Test Agreement Annual Accounting

Decommissioning Funding Plan Test Agreement Annual Accounting

ML020650478
Person / Time
Site:	Fort Calhoun
Issue date:	01/31/2002
From:	Ridenoure R Omaha Public Power District
To:	Wood R Office of Nuclear Reactor Regulation
References
LIC-02-0013
Download: ML020650478 (60)

Text

Omaha Public Power 0istrict 444 South 16th Street Mall Omaha NE 68102-2247 January 31, 2002 LIC-02-0013 U. S. Nuclear Regulatory Commission Attn: Mr. Robert S. Wood Mail Station OWSN 12-E4 Washington, DC 20555

Reference:

Docket No. 50-285

SUBJECT:

Fort Calhoun Station Decommissioning Funding Plan Trust Agreement Annual Accounting As required by the Fort Calhoun Station Decommissioning Funding Plan Trust Agreement, attached is a copy of the Omaha Public Power District's Annual Accounting for the period of January 1, 2001 through December 31, 2001.

Please contact me if you have any questions.

Attachment c:

E. W. Merschoff, NRC Regional Administrator, Region IV (w/o Attachment)

A. B. Wang, NRC Project Manager (w/o Attachment)

W. C. Walker, NRC Senior Resident Inspector (w/o Attachment)

Document Control Desk (w/o Attachment)

Winston & Strawn (w/o Attachment) 0 Employment with Equal Opportunity 4171

LIC-02-0013 Attachment Omaha Public Power District Fort Calhoun Station Decommissioning External Trust Fund Annual Accounting for 2001

U)First National Bank PO BOX 3327 OMAHA NE 68103 STATEMENT OF ACCOUNT FOR THE PERIOD 09/01/01 THROUGH 12/31/01 OMAHA PUBLIC POWER DISTRICT FORT CALHOUN STATION DECOMMIS SIONING EXTERNAL TRUST FUND ACCOUNT NUNBER: 1026445208 MR.

JOHN W. THURBER OMAHA PUBLIC POWER DISTRICT 444 S.

16TH ST MALL OMAHA NE 68102-2247 FOR QUESTIONS CALL:

PHONE:

BRANCH ADDRESS:

JOHN LENIHAN 402-633-3417 444 S 16TH STREET ONAHA NE 68114

0 j

First National Bank PO BOX 3327 OMAHA NE 68103 TRANSACTIONS PAGE:

OPPD-DECOM TRFD ACCOUNT: 1026446208 FOR THE PERIOD 09/01/01 THROUGH 12/31/01 DATE TRANSACTION DESCRIPTION BEGINNING BALANCES 09/04/01 CASH RECEIPT OF INTEREST EARNED ON FHLB BDS DTD 3/1/01 5.58%

$0.0279/$1 PV ON 1,830,000 PAR VALUE DUE 9/4/01 09/04/01 CASH RECEIPT OF DIVIDEND EARNED ON WESTERN ASSET TRUST COREPORT 09/04/01 CASH DISBURSEMENT TRANSFER TO PRINCIPAL DIVIDEND WESTERN ASSET TRUST COREPORT 09/04/01 CASH RECEIPT TRANSFER FROM INCOME DIVIDEND WESTERN ASSET TRUST COREPORT 09/04/01 PURCHASED 25,032.378 UNITS WESTERN ASSET TRUST COREPORT f $11.36 THROUGH REINVESTMENT OF CASH DIVIDEND DUE 8/31/01 DIVIDEND WESTERN ASSET TRUST COREPORT 09/05/01 CASH RECEIPT OF INTEREST EARNED ON FFCB MTN DTD 3/5/98 5.7%

$0.0285/$1 PV ON 1,970,000 PAR VALUE DUE 9/5/01 09/09/01 CASH RECEIPT OF INTEREST EARNED ON FHLB BDS DTD 3/1/00 UNSECD 7.52%

$0.0376/$I PV ON 3,615,000 PAR VALUE DUE 9/5/01 09/06/01 CASH RECEIPT DOMESTIC DIVIDENDS FIRST FOCUS (FO)

U.S. GOVERNMENT INTEREST PAYABLE 09/01/01 09/07/01 PURCHASED 1,468,000 PAR VALUE OF FEDERAL HOME LOAN DISC NTS DTD TRADE DATE 9/6/01 1,468,000 PAR VALUE AT 99.95208 %

PRINCIPAL INCOME REALIZED PRINCIPAL CASH

$0.00 INCOME CASH

$0.00 51,057.00 284,367.81 284,367.81-284,367.81 284,367.81-56,145.00 135,924.00 234.15 1,467,296.58-REALIZED

U)First National Bank PO BOX 3327 OMAHA NE 68103 TRANSACTIONS OPPD-DECOM TRFD ACCOUNT: 1026445208 PAGE:

2 FOR THE PERIOD 09/01/01 THROUGH 12/31/01 PRINCIPAL CASH INCOME REALIZED TRANSACTION DESCRIPTION REALIZED 2A0NLOSS 09/07/01 PURCHASED 1,180,000 PAR VALUE OF FEDERAL HOME LOAN DISC NTS DTD TRADE DATE 9/6/01 1,180,000 PAR VALUE AT 99.95319 %

09/07/01 PURCHASED 1,440,000 PAR VALUE OF FEDL FARM CRED BK CONS DISC 9/12/01 TRADE DATE 9/6/01 1,440,000 PAR VALUE AT 99.95208 %

09/07/01 MATURED 3,840,000 PAR VALUE OF FEDL HOME LOAN BK CONS DISC 9/07/01 TRADE DATE 9/7/01 3,840,000 PAR VALUE AT 100 %

09/07/01 CASH RECEIPT OF INTEREST EARNED ON FEDL HOME LOAN BK CONS DISC 9/07/01 3,840,000 PAR VALUE AT 100 %

09/12/01 PURCHASED 1,300,000 PAR VALUE OF FEDERAL HOME LN BKS 5.020% 9/12/05 TRADE DATE 9/10/01 1,300,000 PAR VALUE AT 100 %

09/12/01 PURCHASED 2,000,000 PAR VALUE OF FEDERAL HOME LN BKS 5.020% 9/12/05 TRADE DATE 9/10/01 2,000,000 PAR VALUE AT 100 %

09/12/01 PURCHASED 1,000,000 PAR VALUE OF FEDERAL HOME LN BKS 5.020% 9/12/05 TRADE DATE 9/10/01 1,000,000 PAR VALUE AT 100 %

09/12/01 MATURED 300,000 PAR VALUE OF FEDERAL NATL MTG ASSN DISC 9/12/01 TRADE DATE 9/12/01 300,000 PAR VALUE AT 100 %

1,179,447.69 1,439,310.00 3,830,913.20 9,036.80 1,300,000.00 2,000,000.00 1,000,000.00 299, 555. 25 DATE INCOME CASH

j First National Bank PO BOX 3327 OMAHA NE 68103 TRANSACTIONS OPPD-DECOM TRFD ACCOUNT: 1026446208 FOR THE PERIOD 09/01/01 THROUGH 12/31/01 INCOME PRINCIPAL REALIZED DATE TRANSACTION DESCRIPTION 09/12/01 CASH RECEIPT OF INTEREST EARNED ON FEDERAL NATL MTG ASSN DISC 9/12/01 300,000 PAR VALUE AT 100 %

09/12/01 MATURED 1,468,000 PAR VALUE OF FEDERAL HOME LOAN DISC NTS DTD TRADE DATE 9/12/01 1,468,000 PAR VALUE AT 100 %

09/12/01 CASH RECEIPT OF INTEREST EARNED ON FEDERAL HOME LOAN DISC NTS DTD 1,468,000 PAR VALUE AT 100 %

09/12/01 MATURED 1,180,000 PAR VALUE OF FEDERAL HOME LOAN DISC NTS DTD TRADE DATE 9/12/01 1,180,000 PAR VALUE AT 100 %

09/12/01 CASH RECEIPT OF INTEREST EARNED ON FEDERAL HOME LOAN DISC NTS DTD 1,180,000 PAR VALUE AT 100%

09/12/01 MATURED 1,440,000 PAR VALUE OF FEDL FARM CRED BK CONS DISC 9/12/01 TRADE DATE 9/12/01 1,440,000 PAR VALUE AT 100 %

09/12/01 CASH RECEIPT OF INTEREST EARNED ON FEDL FARM CRED BK CONS DISC 9/12/01 1,440,000 PAR VALUE AT 100 %

10/01/01 CASH RECEIPT OF INTEREST EARNED ON FHLB aOS DTD 3/30/00 UNSECD

$0.03625/$1 PV ON 3,741,000 PAR VALUE 10/01/01 CASH RECEIPT OF DIVIDEND EARNED ON WESTERN ASSET TRUST COREPORT

$0.047645/UNIT ON 5,355,289.117 UNITS INCOME 433.75 1,467,296.58 703.42 1,179,447.69 552.31 1,439,310.00 690.00 135,756.25 254,617.15 DUE 10/1/01 DUE 10/1/01 PAGE:

3 REALIZED PRINCIPAL CASH

• 0 j

First National Bank PO BOX 3327 OMAHA NE 68103 TRANSACTIONS OPPD-DECON TRFD ACCOUNT: 1026446208 ACCONT:

02645208FOR THE PERIOD 09/01/0l THROUGH 12/31/01 PRINCIPAL DATE TRANSACTION DESCRIPTION CASH 10/01/01 CASH DISBURSEMENT TRANSFER TO PRINCIPAL DIVIDEND WESTERN ASSET TRUST COREPORT 10/01/01 CASH RECEIPT TRANSFER FROM INCOME DIVIDEND WESTERN ASSET TRUST COREPORT 10/01/01 PURCHASED 22,295.722 UNITS WESTERN ASSET TRUST COREPORT 0 $11.42 THROUGH REINVESTMENT OF CASH DIVIDEND DUE 10/1/01 DIVIDEND WESTERN ASSET TRUST COREPORT 10/01/01 CASH DISBURSEMENT TRANSFER TO PRINCIPAL 10/01/01 CASH RECEIPT TRANSFER FROM INCOME 10/02/01 CASH RECEIPT OF DIVIDEND EARNED ON FIRST FOCUS U.S. GOVT OBLIGATION FD DIVIDEND FROM 9/1/01 TO 9/30/01 10/04/01 CASH RECEIPT OF INTEREST EARNED ON FNMA NTS DTD 4/4/00 UNSECD 7.25%

$0.03625/$I PV ON 2,630,000 PAR VALUE DUE 10/4/01 10/04/01 PURCHASED 250,000 PAR VALUE OF FEDL FARM CRED BK CONS DISC 10/11/01 TRADE DATE 10/3/01 250,000 PAR VALUE AT 99.05333 %

10/09/01 CASH RECEIPT OF INTEREST EARNED ON FHLB BDS DTD 4/8/99 5.320% 4/08/02

$0.0266/$1 PV ON 3,700,000 PAR VALUE DUE 10/9/01 254,017.15-254,617.15 254,617.15-254,776.43-254,776.43 140.22 95,337.50 249,883.33-98,420.00 PAGE:

4 INCOME i*lJlJm*

DCAI T*K1 r%&mm.

20"LLMS

j)First National Bank PO BOX 3327 OMAHA NE 68103 TRANSACTIONS OPPO-DECON TRFD ACCOUNT: 1028446208 PAGE:

5 FOR THE PERIOD 09/01/01 THROUGH 12/31/01 PRINCIPAL DATE I TRANSACTION DESCRIPTION CASH 10/11/01 PURCHASED 3,120,000 PAR VALUE OF FEDL HOME LOAN BK CONS DISC 10/29/01 TRADE DATE 10/10/01 3,120,000 PAR VALUE AT 99.884 %

10/11/01 MATURED 2,700,000 PAR VALUE OF SIGMA FINANCE INC DT 10/11/01 TRADE DATE 10/11/01 2,700,000 PAR VALUE AT 100 %

10/11/01 CASH RECEIPT OF INTEREST EARNED ON SIGMA FINANCE INC DT 10/11/01 2,700,000 PAR VALUE AT 100 %

10/11/01 MATURED 250,000 PAR VALUE OF FEDL FARM CRED.BK CONS DISC 10/11/01 TRADE DATE 10/11/01 250,000 PAR VALUE AT 100 %

10/11/01 CASH RECEIPT OF INTEREST EARNED ON FEDL FARM CRED BK CONS DISC 10/11/01 250,000 PAR VALUE AT 100 %

10/12/01 CASH RECEIPT OF INTEREST EARNED ON FHLB BDS DTD 4/12/00 UNSECD

$0.0304/$l PV ON 2,820,000 PAR VALUE DUE 10/12/01 10/15/01 CASH RECEIPT OF INTEREST EARNED ON FNMA NTS DTD 10/20/98 UNSECD

$0.023125/$1 PV ON 1,300,000 PAR VALUE DUE 10/15/0 10/15/01 PURCHASED 1,435,000 PAR VALUE OF FHLMC DISC NT DTD 10/18/00 10/18/01 TRADE DATE 10/12/01 1,435,000 PAR VALUE AT 99.98 %

3,116,380.80 2,640,726.00 69,274.00 249,883.33 116.67 102,648.00 30,062.50 1,434,713.00-INCOME REALIZED INCOAE REALIZED AMN/LSS

j First National Bank PO BOX 3327 OMAHA NE 68103 TRANSACTIONS OPPD-DECOM TRFD ACCOUNT: 1026446208 DATE FOR THE PERIOD 09/01/01 THROUGH 12/31/01 PRINCIPAL CASH TRANSACTION DESCRIPTION 10/15/01 MATURED 1,300,000 PAR VALUE OF FNMA NTS DTD 10/20/88 UNSECD TRADE DATE 10/15/01 1,300,000 PAR VALUE AT 100 %

10/16/01 CASH RECEIPT OF INTEREST EARNED ON FHLB BDS DTD 10/16/00 UNSECD

$0.03525/$1 PV ON 1,500,000 PAR VALUE DUE 10/16/01 10/17/01 CASH RECEIPT OF INTEREST EARNED ON FHLB BDS DTD 4/17/00 UNSECO

$0.037525/$1 PV ON 3,500,000 PAR VALUE DUE 10/17/0 10/18/01 CASH RECEIPT OF INTEREST EARNED ON FNMA GBL NTS DTD 10/18/99 UNSECD

$0.0355/$1 PV ON 1,170,000 PAR VALUE DUE 10/18/01 10/15/01 PURCHASED 2,950,000 PAR VALUE OF COMMERCIAL CR CO 6.100% 8/01/04 TRADE DATE 10/15/01 PURCHASE INTEREST $41,013.19 2,950,000 PAR VALUE AT 106.433 %

10/18/01 PAID ACCRUED INTEREST ON PURCHASE OF OICOMMERCIAL CR CO 6.500% 8/01/04 10/18/01 MATURED 1,435,000 PAR VALUE OF FHLMC DISC NT DTD 10/18/00 10/18/01 TRADE DATE 10/18/01 1,435,000 PAR VALUE AT 100 %

10/18/01 CASH RECEIPT OF INTEREST EARNED ON FHLMC DISC NT DTD 10/18/00 10/18/01 1,435,000 PAR VALUE AT 100 %

10/18/01 FULL CALL 1,570,000 $1 PV FNMA GBL NTS DTD 10/18/99 UNSECD ON 10/18/01 AT $1.00 REALIZED INCOME INCOHE 1,300,000.00 52,875.00 131,337.50 55,735.00 3,139,773.50-41,013. 19-1,434,713.00 287.00 1,570,000.00 PAGE:

a REALIZED GAIN/LOSS 22,269.00 5,673.08-

0 j First National Bank PO BOX 3327 OMAHA NE 68103 TRANSACTIONS PAGE:

7 OPPO-DECOM TRFD ACCOUNT: 1026446208 FOR THE PERIOD 09/01/01 THROUGH4 12/31/01 PRINCIPAL DATE TRANSACTION DESCRIPTION CASH FOR ~~~~~

~

~

A TH ERO 9/101TRUG 2/10 INIUMcn 10/22/01 CASH RECEIPT OF INTEREST EARNED ON FNMA NTS DTD 04/20/01 UNSECD

$0.025642/$S PV ON 2,431,000 PAR VALUE 10/29/01 PURCHASED 1,500,000 PAR VALUE OF FHLB 4.000% 4/29/05 TRADE DATE 10/23/01 1,600,000 PAR VALUE AT 100 %

10/29/01 PURCHASED 1,600,000 PAR VALUE OF FHLB 4.000% 4/29/05 TRADE DATE 10/23/01 1,800,000 PAR VALUE AT 100 %

10/29/01 MATURED 3,120,000 PAR VALUE OF FEDL HOME LOAN BK CONS DISC 10/29/01 TRADE DATE 10/29/01 3,120,000 PAR VALUE AT 100 %

10/29/01 CASH RECEIPT OF INTEREST EARNED ON FEDL HOME LOAN BK CONS DISC 10/29/01 3,120,000 PAR VALUE AT 100 %

10/31/01 CASH DISBURSEMENT TRANSFER TO PRINCIPAL 10/31/01 CASH RECEIPT TRANSFER FROM INCOME 11/01/01 CASH RECEIPT OF DIVIDEND EARNED ON WESTERN ASSET TRUST COREPORT 11/01/01 CASH DISBURSEMENT TRANSFER TO PRINCIPAL DIVIDEND WESTERN ASSET TRUST COREPORT 11/01/01 CASH RECEIPT TRANSFER FROM INCOME DIVIDEND WESTERN ASSET TRUST COREPORT 62,437.46 DUE 10/22/0 1,600,000.00 1,600,000.00 3,116,380.80 3,619.20 787,033.11-787,033.11 216,628.49 256,628.49-256,628.49 INCOME mr*ms&*

9AW_..&.s

0 S )First National Bank PO BOX 3327 OMAHA NE 68103 TRANSACTIONS OPPO-DECOM TRFD ACCOUNT: 1026441208 DATE PAGE:

a FOR THE PERIOD 09/01/01 THROUGH 12/31/01 TRANSACTION DESCRIPTION 11/01/01 PURCHASED 21,971.617 UNITS WESTERN ASSET TRUST COREPORT 9 $11.68 THROUGH REINVESTMENT OF CASH DIVIDEND DUE 11/1/01 DIVIDEND WESTERN ASSET TRUST COREPORT 11/01/01 CASH RECEIPT OF DIVIDEND EARNED ON FIRST FOCUS U.S.

GOVT OBLIGATION FD DIVIDEND FROM 10/1/01 TO 10/31/01 11/11/01 CASH RECEIPT OF INTEREST EARNED ON FNMA NTS DTD 11/2/98 UNSECD

$0.02375/$I PV ON 3,640,000 PAR VALUE DUE 11/15/01 11/15/01 CASH RECEIPT OF INTEREST EARNED ON FHLB BDS DTD 11/15/99 UNSECD 6%

$0.03/$1 PV ON 2,490,000 PAR VALUE DUE 11/15/01 11/15/01 CASH RECEIPT OF INTEREST EARNED ON FHLB BDS DTD 5/10/00 UNSECD

$0.03525/$S PV ON 1,125,000 PAR VALUE DUE 11/15/01 11/15/01 PURCHASED 2,740,000 PAR VALUE OF FHLB DISC NT 11/26/01 11/26/01 TRADE DATE 11/14/01 2,740,000 PAR VALUE AT 99.94194 %

11/15/01 MATURED 2,490,000 PAR VALUE OF FHLB BDS DTD 11/15/99 UNSECD 6%

TRADE DATE 11/15/01 2,490,000 PAR VALUE AT 100 %

11/26/01 CASH RECEIPT OF INTEREST EARNED ON FHLMC NTS DTD 05/24/01 UNSECD 5%

$0.025/$1 PV ON 2,970,000 PAR VALUE DUE 11/26/01 11/26/01 PURCHASED 1,000,000 PAR VALUE OF FNMA DTD 11/26/01 3.180% 5/26/04 TRADE DATE 11/13/01 1,000,000 PAR VALUE AT 100 %

PRINCIPAL CASH 256,628.49-INCOME REALIZED INCOME CASH*

REALIZED SAN/LOSS 222.57 86,450.00 74,700.00 40,781.25 2,738,409.28 2,490,000.00 23,829.30-74,250.00 1,000,000.00-

0 I)First National Bank PO BOX 3327 OMAHA NE 68103 TRANSACTIONS PAGE:

U OPPD-DECON TRFD ACCOUNT: 1025446208 FOR THE PERIOD 09/01/01 THROUGH 12/31/01 PRINCIPAL INCOME REALIZW DATE TRANSACTION DESCRIPTION REALIZED 9AMNLOSS 11/26/01 PURCHASED 1,000,000 PAR VALUE OF FNMA DTD 11/26/01 3.180% 5/26/04 TRADE DATE 11/14/01 1,000,000 PAR VALUE AT 100 %

11/25/01 PURCHASED 800,000 PAR VALUE OF FNMA DTD 11/26/01 3.180% 5/26/04 TRADE DATE 11/20/01 800,000 PAR VALUE AT 100 %

11/26/01 MATURED 2,740,000 PAR VALUE OF FHLB DISC NT 11/26/01 11/26/01 TRADE DATE 11/28/01 2,740,000 PAR VALUE AT 100 %

11/26/01 CASH RECEIPT OF INTEREST EARNED ON FHLB DISC NT 11/28/01 11/26/01 2,740,000 PAR VALUE AT 100 %

11/30/01 CASH DISBURSEMENT TRANSFER TO PRINCIPAL 11/30/01 CASH RECEIPT TRANSFER FROM INCOME 12/03/01 CASH RECEIPT OF DIVIDEND EARNED ON WESTERN ASSET TRUST COREPORT 12/03/01 CASH DISBURSEMENT TRANSFER TO PRINCIPAL DIVIDEND WESTERN ASSET TRUST COREPORT 12/03/01 CASH RECEIPT TRANSFER FROM INCOME DIVIDEND WESTERN ASSET TRUST COREPORT 1,000,000.00 800,000.00 2,738,409.28 1,590.72 277,994.54-277,994.54 289,856.58 289,856.08-289,856.58 INCOME PRINCIPAL CASH

S)First National Bank PO BOX 3327 OMAHA NE 68103 TRANSACTIONS OPPD-DECOM TRFD ACCOUNT: 1021446208 PAGE:

10 FOR THE PERIOD 09/01/01 THROUGH 12/31/01 DATE TRANSACTION DESCRIPTION 12/03/01 PURCHASED 25,359.281 UNITS WESTERN ASSET TRUST COREPORT 9 $11.43 THROUGH REINVESTMENT OF CASH DIVIDEND DUE 11/30/01 DIVIDEND WESTERN ASSET TRUST COREPORT 12/03/01 CASH RECEIPT OF DIVIDEND EARNED ON FIRST FOCUS US GOVT OBLIG FD (FO)

DIVIDEND FROM 11/1/01 TO 11/30/01 12/05/01 CASH RECEIPT OF INTEREST EARNED ON FHLB BDS SER YS01 6.375% 12/05/01

$0.031875/$1 PV ON 2,000,000 PAR VALUE DUE 12/5/01 12/05/01 PURCHASED 2,080,000 PAR VALUE OF FAMC DISC NT 12/ 12/26/01 TRADE DATE 12/4/01 2,080,000 PAR VALUE AT 99.8915 %

12/05/01 MATURED 2,000,000 PAR VALUE OF FHLB BDS SER Y801 8.375% 12/05/01 TRADE DATE 12/5/01 2,000,000 PAR VALUE AT 100 %

12/19/01 CASH RECEIPT OF INTEREST EARNED ON FNMA NTS DTD 12/19/00 UNSECD

$0.03255/$1 PV ON 2,550,000 PAR VALUE DUE 12/19/01 12/19/01 CASH RECEIPT OF INTEREST EARNED ON FNMA NTS DTD 12/19/00 UNSECD

$0.0325/$1 PV ON 1,270,000 PAR VALUE DUE 12/19/01 12/20/01 CASH RECEIPT OF INTEREST EARNED ON FHLB BDS DTD 06/20/0 5.500% 6/20/05

$0.0275/$1 PV ON 1,600,000 PAR VALUE DUE 12/20/01 12/26/01 PURCHASED 1,000,000 PAR VALUE OF FHLB IDS 3.300% 12/28/03 TRADE DATE 12/21/01 1,000,000 PAR VALUE AT 100 %

PRINCIPAL CASH 289,856.58-INCOME 47.10 63,750.00 2,077,743.20 2,000,000.00 83,002.60 41,275.00 44,000.00 1,000,000.00-REALIZED GAUN/LOSS

0

) First National Bank PO BOX 3327 OMAHA NE 68103 TRANSACTIONS OPPD-DECON TRFD PAGE:

11 ACCOUNT: 1026446208 FOR THE PERIOD 09/01/01 THROUGH 12/31/01 PRINCIPAL INCOME REALIZED DATE TRANSACTION DESCRIPTION

- CASH -AIS/LO S

12/26/01 PURCHASED 1,080,000 PAR VALUE OF FHLB BOS 3.300% 12/26/03 TRADE DATE 12/21/01 1,080,000 PAR VALUE AT 100 %

12/28/01 MATURED 2,080,000 PAR VALUE OF FAMC DISC NT 12/ 12/26/01 TRADE DATE 12/26/01 2,080,000 PAR VALUE AT 100 %

12/28/01 CASH RECEIPT OF INTEREST EARNED ON FAMC DISC NT 12/ 12/26/01 2,080,000 PAR VALUE AT 100 %

12/27/01 CASH RECEIPT OF INTEREST EARNED ON FHLB BDOS DTD 0827 7.75%

$0.03875/$1 PV ON 2,000,000 PAR VALUE DUE 12/27/01 12/28/01 CASH RECEIPT OF INTEREST EARNED ON FHLB SER BH04 NTS DTD 12/28/94

$0.04045/SI PV ON 060,000 PAR VALUE DUE 12/28/01 12/28/01 CASH RECEIPT CAPITAL GAIN-SHORT TERM DIV WESTERN ASSET TRUST COREPORT SHRT TRM CAP GAINS PAYABLE 12/14/01 12/28/01 PURCHASED 43,985.804 UNITS OF WESTERN ASSET TRUST COREPORT TRADE DATE 12/13/01 SHRT TRM CAP GAINS PAYABLE 12/14/01 12/28/01 CASH RECEIPT CAPITAL GAIN-LONG TERM DIV WESTERN ASSET TRUST COREPORT LNG TRN CAP GAINS PAYABLE 12/14/01 10,8,000.00 2,077,743.20 2,256.80 77,500.00 38,427.50 488,242.42 488,242.42 218,996.63

i)First National Bank PO BOX 3327 OMAHA NE 68103 TRANSACTIONS OPPD-DECOM TRFD ACCOUNT: 1026446208 FOR THE PERIOD 09/01/01 THROUGH 12/31/01 DATE TRANSACTION DESCRIPTION 12/28/01 PURCHASED 19,549.246 UNITS OF WESTERN ASSET TRUST COREPORT TRADE DATE 12/13/01 LNG TRN CAP GAINS PAYABLE 12/14/01 12/28/01 PURCHASED 285,000 PAR VALUE OF FHLB DISC NT 1/22/02 TRADE DATE 12/28/01 286,000 PAR VALUE AT 99.88056 %

12/31/01 CASH DISBURSEMENT TRANSFER TO PRINCIPAL 12/31/01 CASH RECEIPT TRANSFER FROM INCOME INVESTED CASH ACTIVITY FIRST FOCUS (FO)

U.S. GOVERNMENT TOTAL PURCHASES TOTAL SALES TOTAL INVESTED CASH ACTIVITY ENDING BALANCES PRINCIPAL

.wrFt INCOME IWMLh&L5 GAIN/LOSS PRINCIPAL CASH 216,990.63 285,658.39-350,258.90-350,258.90 1, 311, 049.83 1,315,163.29 4,113.46

$0.00 PAGE:

12 0.00

$0.00 INCOME mcmag&&mu

First National Bank PO BOX 3327 OMAHA NE 68103 MARKET VALUE RECONCILIATION OPPD-DECOM TRFD ACCOUNT: 1026446208 FOR THE PERIOD 0l/01/0t THROUGH 12/31/01 BEGINNING MARKET VALUE ADDITIONS DISTRIBUTIONS MARKET VALUE CHANGE ENDING MARKET VALUE FOR TH PERIO 09/0/062THOUGH71/31/0 162,571,733.28 3,461,006.21 2,755,533.01 1,893,077.46 165,170,283.92 PAGE:

13

0 S)First National Bank PO BOX 3327 OMAHA NE 68103 OPPD-DECOM TRFD ACCOUNT: 1028446208 ASSET

SUMMARY

AS OF 12/31/01 ASSET CATEGORY PRINCIPAL PORTFOLIO MONEY MARKET FUNDS U.S. GOVERMIENT AGENCIES CORPORATE & FOREIGN BONDS TAXABLE FIXED INCOME FUNDS PRINCIPAL-PORTFOLIO TOTAL TOTAL ASSETS PERCENT MARKET OF VALUE NT 989.64 0.00 %

94,025,448.00 56.93 %

9,892,735.50 1.99 %

61,251,110.78 37.08 %

165,170,283.92 T-.. %

165,170,283.92 "OW %

UNREALIZED ESTIMATED INUNI UNREALIZED FEDERAL GAIN/LOSS TAX COST IFED TO WT) 989.64 91,141,244.41 9,894,250.70 62,508,882.61 163,545,117.40 163,545,167.40 0.00 2,884,203.55 1,515.20 1,257,571.83 4,625,116.5 PAGE:

14 ESTIMATED ANNUAL INCOME 20 5,389,360 665,950 3,369,909 FI1u-INCOME YIELD AT MARKET-2.02 5.73 6.73 1.50

) First National Bank PO BOX 3327 OMAHA NE 68103 LIST OF ASSETS OPPD-DECOM TRFD PAGE:

Is ACCOUNT: 1026446208 AS OF 12/1/01 UNREALIZED ESTIMATED INCOME MARKET VALUE GAIN/LOSS ANNUAL YIELD AT PAR VALUE(FDTMK)

ICE AE OR SHARES ASSET DESCRIPTION FED TAX COST PRINCIPAL PORTFOLIO MONEY MARKET FUNDS 989.6400 FIRST FOCUS U.S. GOVERNMENT 989.64 989.64 0.00 20 2.02 %

OBLIGATION FUND (FO) 0.00 %

U.S.

GOVERNMENT AGENCIES 286,000.0000 FHLB DISC NT DTD 1/27/01 1/22/02 285,742.60 285,658.39 84.21 4,988 1.75 %

0.17 1,135,000.0000 FHLB NTS DTD 1/20/99 4.875% 01/22/02 1,136,770.60 1,134,398.45 2,372.15 55,331 4.87 %

UNSECD 0.69 %

1,970,000.0000 FFCB MTN DTD 3/5/98 5.7% 03/05/02 1,983,317.20 1,990,842.60 7,525.40-112,290 5.66 %

1.20 3,700,000.0000 FHLB BDS DTD 04/08/99 UNSECD 5.320%

3,731,228.00 3,097,595.00 33,633.00 196,840 5.28 %

04/08/2002 2.26 %

1,125,000.0000 FHLB BDS SER 2T02 TAP DTO 5/10/00 1,146,093.75 1,159,059.38 12,965.63-81,663 7.12 %

7.25% 05/15/02 UNSECD 0.69 %

4,500,000.0000 FHLB BD DTD 7/2/99 6.125%

4,590,000.00 4,500,000.00 90,000.00 275,621 6.00 %

07/02/2002 2.78 %

3,600,000.0000 FFCB NTS DTD 8/28/97 6.16%

3,692,916.00 3,570,187.50 122,728.50 221,780 6.01 %

08/26/2002 2.24 %

S National Bank PO BOX 3327 OMAHA NE 68103 OPPD-DECOM TRFD ACCOUNT: 1026446208 LIST OF ASSETS AS OF 12/31/01 PAR VALUE 2R SHARES 2,860,000.0000 1,870,000.0000 1,5580,000.0000 3,640,000.0000 2,080,000.0000 1,300,000.0000 1,830,000.0000 3,615,000.0000 3,745,000.0000 2,820,000.0000 ASSET DESCRIPTION FHLB BD SER LV03 DTD 1/23/1998 UNSECD 5.61% 01/23/2003 FHLB DTD 2/5/98 5.67% 02/03/2003 FHLB BDS DTD 7/13/99 UNSECD 6.125%

08/15/2003 FNMA NTS DTD 11/2/98 UNSECD 4.75%

11/14/2003 FHLB BDS DTD 12/26/01 3.3% 12/26/03 UNSECD FHLMC MTN SER I DTD 2/12/01 5.5%

02/12/2004-2002 FHLB BDS DTD 3/1/01 5.58%

03/01/2004-2002 FHLLS BOS OTO 3/1/00 UNSECD 7.52%

03/05/2004-2002 FHLB BDS DTD 3/30/00 UNSECD 7.25%

04/01/2004-2002 FHL8 EDS DTD 4/12/00 UNSECD 7.28%

04/12/2004-2002 MARKET VALUE

% OF ACCOUNT 2,957,411.60 1.79 %

1,936,029.70 1.17 %

1,628,539.00 0.98 %

3,748,071.60 2.27 %

2,078,044.80 1.26 %

1,304,589.00 0.79 %

1,840,302.90 1.11 %

3,648,908.70 2.21 %

3,791,812.50 2.30 %

2,860,551.50 1.73 %

FED TAX COST 2,895,206.80 1,886,212.90 1,551,395.00 3,389,022.00 2,080,000.00 1,300,000.00 1,830,000.00 3,815,000.00 3,745,000.00 2,820,000.00 UNREALIZED ESTIMATED INCOME UNREALIZED GAIN/LOSS (FED TO WKT) 62,205.00 49,816.80 75,144.00 359,049.60 1,955.20 4,5898.00 10,302.90 33,908.70 46,812.50 40,551.60 PAGE:

16 ESTIMATED ANNUAL INCOME 150,446 106,029 94,938 172,900 68,640 71,500 102,114 271,848 271,513 205,296 INCOME YIELD AT MARKET 5.43 %

5.48 %

5.84 %

4.61 %

3.30 %

5.48 %

5.55 %

7.45 %

7.16 %

7.18 %

) First National Bank PO BOX 3327 OMAHA NE 68103 OPPD-DECOM TRFD ACCOUNT: 1025446208 LIST OF ASSETS AS OF 12/31/01 PAR VALUE PAR VALUE OR SHARES 2,435,000.0000 2,970,000.0000 2,800,000.0000 1,770,000.0000 2,500,000.0000 1,620,000.0000 1,000,000.0000 950,000.0000 1,000,000.0000 4,000,000.0000 ASSET DESCRIPTION FNMA NTS DTD 04/20/01 UNSECD 5.1%

04/21/2004 FHLMC NTS DTO 05/24/01 UNSECD 5%

05/24/2004-2002 FNMA DTD 11/26/01 3.18% 5/26/04 UNSECD FEDERAL FARM CREDIT BANK BDS DTD 07/26/01 5.03%

07/26/2004-2002 FHLB ODS DTD 7/30/99 UNSECD 6.32%

07/30/2004-2002 FNMA STRIPS FROM 5 3/4% 2/15/08 UNSEC'D 08/15/2004 FHLB DTD 8/27/99 UNSECD 7%

08/27/2004-2002 FHLB SER DH04 NTS DTD 12/28/94 8.09%

12/28/2004 FFCB MTN DTD 1/9/98 5.9% 01/10/2005 FHLB BDS DTD 1/10/2000 UNSECD 7%

01/21/2005-2003 MARKET VALUE

% OF ACCOUNT 2,511,848.60 1.52 3,003,412.50 1.82 2,780,764.00 1.68 1,799,311.20 1.09 2,560,150.00 1.55 1,481,321.00 0.88 1,031,560.00 0.62 1,059,848.50 0.64 1,051,610.00 0.64 I

I I

I 4,192,520.00 2.54 %

FED TAX COST 2,435,000.00 2,970,000.00 2,800,000.00 1,770,000.00 2,500,000.00 1,198,881.00 1,000,000.00 1,011,285.50 955,778.00 4,000,000.00 UNREALIZED UNREALIZED GAIN/LOSS IFED TO WaT) 76,848.60 33,412.50 19,236.00 29,311.20 60,150.00 262,440.00 31,560.00 48,583.00 05,832.00 192,520.00 ESTIMATED ANNUAL ESTIMATED ANNUAL INCOME 124,185 148,500 80,040 90,093 158,000 0

70,000 76,855 59,000 INCOME YIELD AT MARKET 4.94 %

4.94 %

3.20 %

5.01 %

6.17 %

0.00 %

6.79 %

7.25 %

5.61 %

280,000 6.68 %

PAGE:

17

@ First National Bank PO BOX 3327 OMAHA NE 68103 OPPD-DECOM TRFD ACCOUNT: 1026446208 LIST OF ASSETS AS OF 12/31/01 PAR VALUE 0R SHARE0 1,300,000.0000 1,700,000.0000 2,630,000.0000 3,200,000.0000 1,600,000.0000 1,890,000.0000 4,300,000.0000 2,550,000.0000 1,270,000.0000 1,555,000.0000 ASSET DESCRIPTION FED FARM CREDIT MTN DTD 2/1/95 8.12%

02/01/2005 FHL8 BOS DTD 2/18/00 UNSECO 7.4%

02/18/2005-2003 FNMA NTS DTD 4/4/00 UNSECD 7.25%

04/04/2005-2003 FHLB BDS OTD 10/29/01 UNSECD 4.000%

04/29/2005 FHLE SOS DTD 06/20/01 UNSECD 5.5%

06/20/2005-2003 FHLB BDS DTD 08/01/01 UNSECD 5.33%

08/01/2005-2003 FEDERAL HOME LN BKS UNSECD DES 5.020% 1/12/05 FNMA NTS DTD 12/19/00 UNSECO 6.51%

12/19/2005-2002 FNMA NTS DTD 12/19/00 UNSECD 6.5%

12/19/2005-2002 FHLB BDS DTD 2/28/01 UNSECD 6.01%

02/28/2007-2003 MARKET VALUE

% OF ACCOUNT 1,449,539.00 0.88 %

1,793,500.00 1.09 %

2,782,881.90 1.68 %

3,176,992.00 1.92 %

1,653,008.00 1.00 %

1,142,560.90 1.18 %

4,375,250.00 2.85 %

2,652,000.00 1.81 %

1,320,406.30 0.80 %

1,613,714.55

.0.08 %

FED TAX COST 1,313,089.00 1,700,000.00 2,624,248.88 3,200,000.00 1,600,000.00 1,810,000.00 4,300,000.00 2,548,406.25 1,270,000.00 1,355,000.00 UNREALIZED UNREALIZED GAIN/LOSS (FED TO WKT) 86,450.00 93,100.00 158,835.02 23,008.00 53,008.00 52,560.90 75,250.00 103,593.75 50,408.30 58,794.55 0

0 PAGE:

18 ESTIMATED INCOME YIELD AT ESTIMATED ANNUAL INCOME 105,560 125,800 190,875 128,000 88,000 100,737 215,860 106,005 82,550 93,456 INCOMiE YIELD AT

MARKET, 7.28 %

7.01 %

6.85 %

4.03 %

5.32 %

5.19 %

4.93 %

6.26 %

6.25 %

5.79 %

U)First National Bank PO BOX 3327 OMAHA NE 68103 OPPD-DECOM TRFD ACCOUNT: 1026448208 LIST OF ASSETS AS OF 12/31/01 PAR VALUE OR SHARES ASSET DESCRIPTION 3,500,000.0000 FHLB BDS DTD 4/17/00 UNSECD 7.505%

04/17/2007-2003 2,000,000.0000 FHLB BDS DTD 0627 7.75%

06/27/2007-2003 1,500,000.0000 FHLB BDS DTD 10/16/00 UNSECD 7.05%

10/18/2007-2003 TOTAL U.S. GOVERNMENT AGENCIES CORPORATE & FOREIGN BONDS 3,500,000.0000 MERRILL LYNCH & CO MTN SER B DTD 07/24/00 7.36% 07/24/2002 3,040,000.0000 MORGAN STANLEY DEAN WITTER & CO SR UNSUB DTD 12/23/99 UNSECD 7.125%

01/15/03 2,050,000.0000 COMMERCIAL CR CO NTS DTD 8/1/1997 UNSECD TOTAL CORPORATE & FOREIGN BONDS MARKET VALUE

% OF ACCOUNT 3,715,460.00 2.25 %

2,141,880.00 1.20%

1,597,500.00 0.97 %

94,025,448.00 56.93 %

FED TAX COST 3,500,000.00 2,000,000.00 1,500,000.00 81,141,244.45 3,601,115.00 3,610,950.00 2.18 %

3,178,928.00 3,143,527.20 1.92 %

3,112,692.50 3,139,773.50 1.88 %

9,892,735.50 9,894,250.7 3.99 %

UNREALIZED UNREALIZED GAIN/LOSS (FED TO MK(T) 215,460.00 141,880.00 97,500.00 9,835.00 25,400.80 27,081.00 1,515.2-PAGE:

19 ESTIMATED INCOME YIELD AT ESTIMATED ANNUAL 262,675 156,000 105,750 257,600 216,600 191,750 INCOME YIELD AT MARKET 7.07 %

7.24 %

8.62 %

7.15 %

6.81 %

6.16 %

1" e

(

First National Bank PO BOX 3327 OMAHA NE 68103 OPPO-DECON TRFD ACCOOUNT: 1025446208 PAR VALUE OR SHARES ASSET DESCRIPTION TAXABLE FIXED INCOME FUNDS 5,488,450.7870 WESTERN ASSET TRUST CORE PORTFOLIO PRINCIPAL PORTFOLIO TOTAL TOTAL ASSETS LIST OF ASSETS AS OF 12/31/01 MARKET VALUE

% OF ACCOUNT 61,251,110.78 37.08 115,170,283.92 100.00 165,170,283.92 100.00 FED TAX COST 62,508,682.61 163,545,167.40 163,545,167.40 UNREALIZED ESTIMATI UNREALIZED GAIN/LOSS (FED TO MKT) 1,257,571.83 1,625,116-5 ESTIMATE ANNUAL INCOME 3,369,19 9,425, PAGE:

20 ED INCOME L

YIELD AT E

MARKET 00 5.60 %

39 E.S 39

first national bankof omaha Trust Department ONE FIRST NATIONAL CENTER o OMAHA - NEBRASKA 68102-1596 (402) 341-0600 12037 YOUR ACCOUNT ADMINISTRATOR IS:

JOHN LENIHAN FIRST NATIONAL BANK OF OMAHA TRUST DEPT.

1620 DODGE ST

ONAHA, NE 68102 402-633-3417 185 S 1026446208 MR.

JOHN W. THURBER OMAHA PUBLIC POWER DISTRICT 444 S.

16TH ST MALL OMAHA NE 68102-2247 ACCOUNT NUMBER 1026446208 QUALITY PRODUCTS & SUPERIOR SERVICE

12038 OMAHA PUBLIC POWER DISTRICT r

FORT CALHOUN STATION DECOMMIS SIONING EXTERNAL TRUST FUND ACCOUNT NUMBER 1026446208 CASH STATEMENT FROM 01/01/2001 TO 08/31/2001

SUMMARY

OF INCOME CASH ENDING BALANCE LAST ACCOUNTING PERIOD 12/31/2000 0.00 RECEIPTS FOR THIS PERIOD CASH DIVIDENDS 2P418,156.32 INTEREST ON BONDS 4,084,641.

,31 FROM OTHER SOURCES 20,700.00 6,523,497.63 DISBURSEMENTS FOR THIS PERIOD (6,523,497.63)

ENDING BALANCE THIS ACCOUNTING PERIOD 08/31/2001 4

0.00

SUMMARY

OF PRINCIPAL CASH ENDING BALANCE LAST ACCOUNTING PERIOD 12/31/2000 0.00 RECEIPTS FOR THIS PERIOD SALES AND MATURITIES 24,987,366.97 51,063,715.36 FROM OTHER SOURCES 26,076,348.39 DISBURSEMENTS FOR THIS PERIOD PURCHASES (48,505,183.50)

FOR OTHER PURPOSES (20558,531.86)

(51,063,715.36)

ENDING BALANCE THIS ACCOUNTING PERIOD 08/31/2001 0.00 SUMROFIVTENS--------------------------------------

SUMMARY

OF INVESTMENTS ENDING BALANCE LAST ACCOUNTING PERIOD 12/31/2000 4 152,355,972.15 ASSETS PURCHASED OR OTHERWISE ACQUIRED 563#7.36 ASSETS SOLD OR OTHERWISE DISPOSED OF (43,328,057.89)

ENDING BALANCE THIS ACCOUNTING PERIOD 08/31/2001 -BOOK VALUE-

$ 160,091,629.62 MARKET VALUE OF ACCOUNT

$ 162,571,733.26

12a3

)

first national bankof omaha ONE FIRST NATIONAL CENTER

• OMAHA

• NEBRASKA 68102-1596 (402) 341-0500 ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME CASH TRANSACTIONS PRINCIPAL CASH PRINCIPAL INVESTMENTS INVESTED INCOME ENDING BALANCE LAST STATEMENT PERIOD 12/31/2000 4

0.00 0.00 152,355,972.15 01/02/2001 INTEREST ON 4,500,000 UNITS FHLB BD DTD 7/2/99 6.125% 07/02/2002 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 01/03/2001 DIVIDEND ON 5p111,686.859 SHS WESTERN ASSET TRUST CORE PORTFOLIO AT.059733 PER SHARE PAYABLE 12/29/2000 BOT 12/29/2000 28,089.745 SHS WESTERN ASSET TRUST CORE PORTFOLIO AT 10.87 FOR REINVESTMENT INTEREST ON FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 01/04/2001 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 01/10/2001 INTEREST ON 1,000,000 UNITS FFCB MTN DTD 1/9/98 5.9% 01/10/2005 137,812.50+

137,812.50-137P812.50+

305,335.53+

305,335.53-305,335.53+

244.10+

244.10-244.10+

29,500.00+

Trust Department PAGE 2

0.00

first ONE FII TRANSACTIONS national bankof omaha RST NATIONAL CENTER

• OMAHA. NEBRASKA 68102-1596 (4021 341-0]500 ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH Trust Department 140A2E 34-5 PRINCIPAL INVESTMENTS INVESTED INCOME 01/10/2001 INTEREST ON 200,000 UNITS FEDERAL HOME LOAN DISC NTS DTD 1/16/2000 01/10/2001 MATURED 200,000 UNITS FEDERAL HOME LOAN DISC NTS DTD 1/16/2000 01/10/2001 BOT 01/09/2001 370,000 UNITS FEDERAL FARM CR DISC NT DTD 2/2/00 02/02/2001 AT 99.6346 WITHDRAWAL FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 01/17/2001 RECEIVED FROM OMAHA PUBLIC POWER DISTRICT TRUSTEE FEE PAID TO FIRST NATIONAL BANK OF OMAHA FOR THE PERIOD 10/1/00 THRU 12/31/00 01/22/2001 INTEREST ON 4,000,000 UNITS FHLB BDS DTD 1/19/2000 UNSECD 7%

01/21/2005-2003 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 446.33+

199,553.67+

368,647.86 139,147.86+

199,553.67 368,647.86+

139,147.86-6,900.00+

6,900.00 140,000.00+

140,000.00-140,000.00+

PAGE 3

first (j)SCTONE FI TRANSACTIONS t national bankof omaha RST NATIONAL CENTER & OMAHA

• NEBRASKA 68102-1596 (402) 341-0500 ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 0.8/31/2001 INCOME PRINCIPAL CASH CASH Trust Department PAGE PRINCIPAL INVESTMENTS 4

INVESTED INCOME 01/30/2001 INTEREST ON 2,500,000 UNITS FHLB BDS DTD 7/30/99 UNSECD 6.32%

07/30/2004-2002 INTEREST ON 1,170,000 UNITS FNMA SER B MTN DTD 7/28/99 UNSECO 6.5% 07/30/2004-2001 BOT 01/29/2001 260,000 UNITS FEDERAL FARM CR DISC NT DTD 2/2/00 02/02/2001 AT 99.9533 WITHDRAWAL FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 01/31/2001 TRANSFERRED TO PRINCIPAL TRANSFERRED FROM INCOME 02/01/2001 INTEREST ON 1,300,000 UNITS FED FARM CREDIT MTN DTD 2/1/95 8.12%

02/01/2005 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND DIVIDEND ON 5,139,776.604 SHS WESTERN ASSET TRUST CORE PORTFOLIO AT.058819 PER SHARE PAYABLE 01/31/2001 79,000.00+

38,025.00+

259,878.67 142,853.67+

730,300.69 52,780.00+

259,878.67+

142,853.67-730,300.69+

52,780.00-52,780.00+

302,317.24+

TRANSACTIONS 02/01/2001 BOT 01/31/2001 27,383.808 SHS WESTERN ASSET TRUST CORE PORTFOLIO AT 11.04 FOR REINVESTMENT INTEREST ON FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 02/02/2001 INTEREST ON 2,160,000 UNITS FNMA MTN DTD 2/2/96 5.5% 02/02/2001 INTEREST ON 370P000 UNITS FEDERAL FARM CR DISC NT DTD 2/2/00 02/02/2001 MATURED 370,000 UNITS FEDERAL FARM CR DISC NT DTD 2/2/00 02/02/2001 MATURED 2,160,000 UNITS FNMA MTN DTD 2/2/96 5.5% 02/02/2001 ACCRUED INTEREST PAID 2,860,000 UNITS FHLB BD SER LV03 DTD 1/23/1998 UNSECD 5.61%

01/23/2003 BOT 02/01/2001 2,860,000 UNITS FHLB BD SER LV03 DTD 1/23/1998 UNSECD 5.61% 01/23/2003 AT 101.231 first national bank of omaha ONE FIRST NATIONAL CENTER

• OMAHA

• NEBRASKA 68102-1596 1402* 341-0600 ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH 302,317.24-Trust Department PAGE 1402)41-050 PRINCIPAL INVESTMENTS 302,317.24+

INVESTED INCOME 372.66+

59,400.00+

1,352.14+

368,647.86+

2,160,000.00+

368,647.86 2,173,327.20-4,011.15-2,895,206.60-2,895,206.60+

5

first C RN)C OONE S1 TRANSACTIONS 02/02/2001 WITHDRAWAL FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND INTEREST ON 260,000 UNITS FEDERAL FARM CR DISC NT DTD 2/2/00 02/02/2001 MATURED 260,000 UNITS FEDERAL FARM CR DISC NT DTD 2/2/00 02/02/2001 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 02/05/2001 INTEREST ON 1,870,000 UNITS FHLB DTO 2/5/98 5.67% 02/05/2003 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 02/14/2001 INTEREST ON 3,570,000 UNITS FNMA MTN DTD 8/14/96 6.375%

08/14/2001 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 02/15/2001 INTEREST ON 1,550,000 UNITS FHLB BDS DTD 7/13/99 UNSECD 6.125%

08/15/2003 t national bankof omaha RST NATIONAL CENTER

• OMAHA - NEBRASKA 88102-1596 (402) 341-100 ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH 53,957.07+

PRINCIPAL INVESTMENTS 53,957.07-INVESTED INCOME 121.33+

259,878.67+

4,511.98-259,878.67 4,511.98+

53,014.50+

53,014.50-53,014.50+

113,793.75+

113,793.75-113,793.75+

47,468.75+

Trust Department PAGE

first ONE FIF 12 T

A N

TRANSACTIONS ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH 47,468.75 1,000,000.00+

national bankof omaha RST NATIONAL CENTER

• OMAHA

• NEBRASKA 68102.1596 (402) 341-0600 02/15/2001 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 02/20/2001 REDEEMED 02/17/2001 1,000,000 UNITS FHLB BUS DTD 11/17/99 UNSECD 7.175% 11/17/2004-2000 INTEREST ON 1,700,000 UNITS FHLB BDS DTD 2/18/00 UNSECD 7.4%

02/18/2005-2003 ACCRUED INTEREST PAID 1,300,000 UNITS FHLMC MTN SER 1 DTD 2/12/01 5.5% 02/12/2004-2002 BOT 02/16/2001 1,300,000 UNITS FHLMC MTN SER 1 DTD 2/12/01 5.5%

02/12/2004-2002 AT 100.00 WITHDRAWAL FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND INTEREST ON FHLB BDS DTD 11/17/99 UNSECD 7.175%

11/17/2004-2000 ACCRUED INTEREST FROM FULL CALL 02/22/2001 INTEREST ON 1,500,000 UNITS FHLB DTD 2/22/2000 UNSEC'D 8%

02/22/2007-2001 Trust Department PAGE PRINCIPAL INVESTMENTS 47,468.75+

1,000,000.00-INVESTED INCOME 62,900.00+

1,588.89-1,300,000.00 218,788.98+

1,300,000.00+

218,788.98-17,937.50+

60,000.00+

7

iTrst a

)

ONE FII TRANSACTIONS ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH 1,500,000.00+

1,553,618.64 4,418.95-t national bankof omaha RST NATIONAL CENTER

• OMAHA - NEBRASKA 68102-1596 (402) 341-0500 02/22/2001 REDEEMED 02/22/2001 1,500,000 UNITS FHLB DTD 2/22/2000 UNSEC'D 8% 02/22/2007-2001 BOT 02/21/2001 1,555,000 UNITS FEDERAL HOME LOAN DISC NTS DTD 2/28/00 UNSECD 02/28/2001 AT 99.9112 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 02/23/2001 INTEREST ON 1,775,000 UNITS FHLB BDS DTD 2/23/00 UNSECD 7.145%

08/23/2002-2001 REDEEMED 02/23/2001 1,775,000 UNITS FHLB BDS DTD 2/23/00 UNSECD 7.145% 08/23/2002-2001 BOT 02/22/2001 1,840,000 UNITS FREDDIE MAC REF BILLS DTD 3/1/00 UNSECD 03/01/2001 AT 99.9107 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 02/26/2001 INTEREST ON 3,600,000 UNITS FFCB NTS DTD 8/26/97 6.16% 08/26/2002 PRINCIPAL INVESTMENTS 1,500,000.00 1,553,618.64+

4,418.95+

INVESTED INCOME 63,411.88+

1,775,000.00+

1,838,356.27 55.61-1,775,000.00 1,838,356.27+

55.61+

110,880.00+

Trust Department PAGE 8

firsi (I)

ONE F11 TRANSACTIONS t national bankof omaha RST NATIONAL CENTER

• OMAHA & NEBRASKA 68102-1596 (402) 3414500 ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH Trust Department PAGE PRINCIPAL INVESTMENTS 9

INVESTED INCOME 02/26/2001 INTEREST ON 1,000,000 UNITS FED HM LN BK BOS DTD 2/26/99 UNSECD 5.27% 02/26/2002-2001 REDEEMED 02/26/2001 1,000,000 UNITS FED HM LN BK BDS DTD 2/26/99 UNSECD 5.27%

02/26/2002-2001 ACCRUED INTEREST PAID 1,135,000 UNITS FED HM LN BK JUMBO NTS DTD 1/20/99 UNSECD 4.875% 01/22/2002 BOT 02/23/2001 1,135,000 UNITS FED HM LN BK JUMBO NTS DTD 1/20/99 UNSECD 4.875% 01/22/2002 AT 99.947 WITHDRAWAL FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 02/27/2001 INTEREST ON 1,000,000 UNITS FHLB DTD 8/27/99 UNSECD 7%

08/27/2004-2002 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 02/28/2001 INTEREST ON 1,555,000 UNITS FEDERAL HOME LOAN DISC NTS OTO 2/28/00 UNSECD 02/28/2001 26,350.00+

1,000,000.00+

1,000,000.00-5,225.73-1,134,398.45 2,394.18+

1,134,398.45+

2,394.18-35,000.00+

35,000.00-35,000.00+

1, 381.36+

f irsi ONE Fl 12 T

STi TRANSACTIONS 02/28/2001 MATURED 1,555,000 UNITS FEDERAL HOME LOAN DISC NTS DTD 2/28/00 UNSECD 02/28/2001 BOT 02/27/2001 1,555,000 UNITS FHLB BDOS DTD 2/28/01 UNSECD 6.01% 02/28/2007-2003 AT 100.00 TRANSFERRED TO PRINCIPAL TRANSFERRED FROM INCOME 03/01/2001 INTEREST ON 1,840,000 UNITS FREDDIE MAC REF BILLS DTD 3/1/00 UNSECD 03/01/2001 NATURED 1,840,000 UNITS FREDDIE MAC REF BILLS DTD 3/1/00 UNSECO 03/01/2001 BOT 02/28/2001 1,830,000 UNITS FHLB BDOS DTD 3/1/01 5.58%

03/01/2004-2002 AT 100.00 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND DIVIDEND ON 5,167P160.412 SHS WESTERN ASSET TRUST CORE PORTFOLIO AT.055852 PER SHARE PAYABLE 02/28/2001 t national bankof omaha RST NATIONAL CENTER a OMAHA

• NEBRASKA 68102-1596 (402) 341-0500 ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH 1,553,618.64+

1,555,000.00-996,336.75 1,643.73+

PRINCIPAL INVESTMENTS 1,553,618.64 1,555,000.00+

INVESTED INCOME 996,336.75+

1,838,356.27+

1 1,830,000.00 10,000.00-1,838,356.27 1,830,000.00+

10,000.00+

288,596.10+

Trust Department PAGE 10

TRANSACTIONS 03/01/2001 BOT 02/28/2001 25,976.247 SHS WESTERN ASSET TRUST CORE PORTFOLIO AT 11.11 FOR REINVESTMENT INTEREST ON FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 03/02/2001 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 03/05/2001 INTEREST ON 1,970,000 UNITS FFCB MTN DTO 3/5/98 5.7% 03/05/2002 INTEREST ON 3,615,000 UNITS FHLB BDS DTD 3/1/00 UNSECD 7.52M 03/05/2004-2002 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 03/30/2001 TRANSFERRED TO PRINCIPAL TRANSFERRED FROM INCOME 04/02/2001 INTEREST ON 3,745,000 UNITS FHLB BDS DTD 3/30/00 UNSECD 7.25%

04/01/2004-2002 ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH 288,596.10-PRINCIPAL INVESTMENTS 288,596.10+

INVESTED INCOME 278.10+

278.10-278.10+

56,145.00+

135,924.00+

192,069.00-483,968.29 135,756.25+

192,069.00+

483,968.29+

first ONE FII 1204 TRANSACTI TRANSACTIONS 04/02/2001 BOT 03/30/2001 375P000 UNITS AMERICAN EXPRESS CREDIT CORP DTD 3/16/01 (4.860256%)

INT 4.860256% 04/16/2001 AT 99.8094 WITHDRAWAL FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND DIVIDEND ON 5P193,136.659 SHS WESTERN ASSET TRUST CORE PORTFOLIO AT.062108 PER SHARE PAYABLE 03/30/2001 BOT 03/30/2001 29,083.446 SHS WESTERN ASSET TRUST CORE PORTFOLIO AT 11.09 FOR REINVESTMENT INTEREST ON FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 04/03/2001 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 04/04/2001 INTEREST ON 2,630P000 UNITS FNMA NTS DTD 4/4/00 UNSECD 7.25%

04/04/2005-2003 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND

• national bankof omaha RST NATIONAL CENTER

• OMAHA

• NEBRASKA 68102-1596 (402) 341-0600 ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH 374,285.42 238,529.17+

Trust Department PAGE 12 PRINCIPAL INVESTMENTS 374,285.42+

238p529.17-INVESTED INCOME 322,535.42+

322,535.42-322,535.42+

892.58+

892.58-892.58+

95P337.50+

95,337.50-95,337.50+

S~firsl ONE FII TRANSACTIONS t national bankof omaha FST NATIONAL CENTER

• OMAHA

• NEBRASKA 68102-1696 (402) 341-0500 ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH Trust Department PAGE 13 PRINCIPAL INVESTMENTS INVESTED INCOME 04/09/2001 INTEREST ON 3,700,000 UNITS FHLB BOS DTD 4/8/99 UNSECD 5.32%

04/08/2002 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 04/12/2001 INTEREST ON 2,820,000 UNITS FHLB BDS DTD 4/12/00 UNSECD 7.28%

04/12/2004-2002 BOT 04/11/2001 298,000 UNITS UNITED STATES TREASURY BILLS OTO 04/03/01 04/16/2001 AT 99.945 WITHDRAWAL FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 04/16/2001 INTEREST ON 1,300,000 UNITS FNMA NTS DTD 10/20/98 UNSECD 4.625%

10/15/2001 MATURED 6,340,000 UNITS RESOLUTION FDG CP CPN STRIPS BE BDS 0% 04/15/2001 EFFECTIVE 04/15/2001 INTEREST ON 2,750,000 UNITS FFCB MTN DTD 4/16/99 5.59%

04/16/2003-2001 98,420.00+

98,420.00-98,420.00+

102,648.00+

297,836.10 195,188.10+

297,836.10+

195,188.10-30,062.50+

6,340,000.00+

5,080,876.00-76,862.50+

f irs c RN)TONE FS TRANSACTIONS t national bankof omaha RST NATIONAL CENTER

• OMAHA - NEBRASKA 68102-1598 (402) 341-0500 ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH Trust Department PAGE 14 PRINCIPAL INVESTMENTS INVESTED INCOME 04/16/2001 INTEREST ON 1p500,000 UNITS FHLB BDS DTD 10/16/00 UNSECD 7.05%

10/16/2007-2003 INTEREST ON 375P000 UNITS AMERICAN EXPRESS CREDIT CORP DTD 3/16/01 (4.860256%)

INT 4.860256% 04/16/2001 MATURED 375,000 UNITS AMERICAN EXPRESS CREDIT CORP DTD 3/16/01 (4.860256%)

INT 4.860256%

04/16/2001 REDEEMED 04/16/2001 2,750,000 UNITS FFCB MTN DTD 4/16/99 5.59%

04/16/2003-2001 INTEREST ON 298,000 UNITS UNITED STATES TREASURY BILLS DTD 04/03/01 04/16/2001 MATURED 298,000 UNITS UNITED STATES TREASURY BILLS DTD 04/03/01 04/16/2001 ACCRUED INTEREST PAID 3,040,000 UNITS MORGAN STAN DEAN WITTER &

CO SR UNSUB DTD 12/23/99 UNSECD 7.125X 01/15/2003 52,875.00+

714.58+

374,285.42+

2,750,000.00+

374,285.42 2,750,000.00-163.90+

297,836.10+

297,836.10-54,751.67-

S

~firsl ONE FI TRANSACTIONS ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH 3,143,527.20 399,634.44-t national bankof omaha RST NATIONAL CENTER

• OMAHA o NEBRASKA 68102-1596 14021 241-0600 04/16/2001 BOT 04/12/2001 3,040,000 UNITS MORGAN STAN DEAN WITTER & CO SR UNSUB DTD 12/23/99 UNSECD 7.125%

01/15/2003 AT 103.4055 BOT 04/12/2001 400,000 UNITS FEDERAL HOME LOAN DISC NTS DTD 04/23/00 UNSECD 04/23/2001 AT 99.9086 ACCRUED INTEREST PAID 3,500,000 UNITS MERRILL LYNCH & CO MTN SER B DTD 07/24/00 7.36% 07/24/2002 BOT 04/12/2001 3,500,000 UNITS MERRILL LYNCH & CO MTN SER B DTD 07/24/00 7.36% 07/24/2002 AT 103.17 BOT 04/12/2001 2,700,000 UNITS SIGMA FINANCE INC DTD 04/06/01 4.44X 10/11/2001 AT 97.8047 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 04/17/2001 INTEREST ON 3,500,000 UNITS FHLB BDS DTD 4/17/00 UNSECD 7.505%

04/17/2007-2003 PRINCIPAL INVESTMENTS 3,143,527.20+

399,634.44+

INVESTED INCOME 58,675.56-3,610,950.00 2,640,726.00 14,535.13-3,610#950.00+

2,640,726.00+

14,535.13+

131,337.50+

Trust Department PAGE 15 (402) 341-06M

first ONE FI 12 TA3 TRANSACTIONS ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH 131,337.50-t national bankof omaha RST NATIONAL CENTER

• OMAHA

• NEBRASKA 68102-1596 (402) 341-0500 04/17/2001 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 04/18/2001 INTEREST ON 1,570,000 UNITS FNMA GBL NTS DTD 10/18/99 UNSECD 7.1%

10/18/2004-2001 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 04/23/2001 INTEREST ON 1,780,000 UNITS FHLB BDS SER NY01 DTD 4/23/96 6.445%

04/23/2001 INTEREST ON 400,000 UNITS FEDERAL HOME LOAN DISC NTS DTD 04/23/00 UNSECD 04/23/2001 MATURED 400,000 UNITS FEDERAL HOME LOAN DISC NTS DTD 04/23/00 UNSECD 04/23/2001 MATURED 1,780,000 UNITS FHLB BDS SER NY01 DTD 4/23/96 6.445%

04/23/2001 ACCRUED INTEREST PAID 2,435,000 UNITS FNMA NTS DTD 04/20/01 UNSECD 5.1% 04/21/2004 Trust Department PAGE 16 PRINCIPAL INVESTMENTS 131,337.50+

INVESTED INCOME 55,735.00+

55,735.00-55,735.00+

57,360.50+

365.56+

399,634.44+

1,780,000.00+

399,634.44 1,805,309.38-1,034.88-

first ONE FIP 12TA4NN TRANSACTIONS 04/23/2001 BOT 04/20/2001 2,435,000 UNITS FNMA NTS DTD 04/20/01 UNSECD 5.1% 04/21/2004 AT 100.00 WITHDRAWAL FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 04/30/2001 TRANSFERRED TO PRINCIPAL TRANSFERRED FROM INCOME 05/01/2001 DIVIDEND ON 5,222,220.105 SHS WESTERN ASSET TRUST CORE PORTFOLIO AT.058022 PER SHARE PAYABLE 04/30/2001 BOT 04/30/2001 27,520.674 SHS WESTERN ASSET TRUST CORE PORTFOLIO AT 11.01 FOR REINVESTMENT INTEREST ON FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 05/02/2001 INTEREST ON 2,500,000 UNITS FHLB BDS DTD 11/2/99 UNSECD 7.175%

11/02/2004-2000 national bankof omaha RST NATIONAL CENTER - OMAHA 9 NEBRASKA 68102-1596 (402) 341-0600 ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH 2,435,000.00 198,674.38+

1,046,604.68 303,002.62+

Trust Department PAGE 17 PRINCIPAL PRINCIPAL INVESTMENTS 2t435,000.00+

198,674.38-INVESTED INCOME 1,046,604.68+

303,002.62-303,002.62+

315. 81+

89,687.50+

first ONE F1I TRANSACTIONS 05/02/2001 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND REDEEMED 05/02/2001 2,500,000 UNITS FHLB BDS DTD 11/2/99 UNSECD 7.175% 11/02/2004-2000 ACCRUED INTEREST PAID 2,490,000 UNITS FHLB BDS DTD 11/15/99 UNSECD 6% 11/15/2001 BOT 05/02/2001 2,490,000 UNITS FHLB BDS DTD 11/15/99 UNSECD 6%

11/15/2001 AT 100.957 WITHDRAWAL FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 05/04/2001 INTEREST ON 1,150,000 UNITS FHLB BDS DTD 11/4/97 UNSECD 6.555%

11/04/2002-1999 ACCRUED INTEREST PAID 1,125,000 UNITS FHLB BDS DTD 5/10/00 UNSECD 7.25% 05/15/2002 BOT 05/03/2001 1,125,000 UNITS FHLB BOS DTD 5/10/00 UNSECD 7.25% 05/15/2002 AT 103.0275 t national bankof omaha RST NATIONAL CENTER 9 OMAHA - NEBRASKA 88102-1596 (402) 341-0500 ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH 90,003.31 2,500,000.00+

Trust Department PAGE 18 PRINCIPAL INVESTMENTS 90,003.31+

2,500,000.00-INVESTED INCOME 69,305.00-2,513,829.30 83,134.30+

2,513,829.30+

83,134.30-37j,691.25+

38,289.06-1,159,059.38-1,159,059.38+

f irsi (J)

ONE F1 TRANSACTIONS 05/04/2001 WITHDRAWAL FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND REDEEMED 05/04/2001 1,150,000 UNITS FHLB BDS DTD 11/4/97 UNSECD 6.555% 11/04/2002-1999 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 05/15/2001 INTEREST ON 3,640,000 UNITS FNMA NTS DTD 11/2/98 UNSECD 4.75%

11/14/2003 BOT 05/14/2001 200,000 UNITS FEDERAL HOME LOAN DISC NTS DTD 6/4/00 UNSECO 06/04/2001 AT 99.7789 WITHDRAWAL FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND INTEREST ON 2,490,000 UNITS FHLB BDOS DTD 11/15/99 UNSECD 6%

11/15/2001 INTEREST ON 1,125,000 UNITS FHLB BDS DTO 5/10/00 UNSECD 7.25%

05/15/2002 t national bankof omaha RST NATIONAL CENTER e OMAHA 9 NEBRASKA 68102-1596 (402) 341-0600 ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH 10, 162. 55+

1,150,000.00+

505.36-PRINCIPAL INVESTMENTS 10,162.55 1,150,000.00 505.36+

INVESTED INCOME 86,450.00+

199p557.78 505.36+

199,557.78+

505.36-74,700.00+

40,781.25+

Trust Department PAGE 19

t national bankof omaha RST NATIONAL CENTER 9 OMAHA - NEBRASKA 68102-1590 (402) 341-0500 firsl ONE FI TRANSACTIONS 2,878.83-ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH 05/15/2001 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 05/25/2001 RECEIVED FROM OMAHA PUBLIC POWER DISTRICT TRUSTEE FEE PAID TO FIRST NATIONAL BANK OF OMAHA FOR THE PERIOD 1/1/01 THRU 3/31/01 05/31/2001 TRANSFERRED TO PRINCIPAL TRANSFERRED FROM INCOME 06/01/2001 DIVIDEND ON 5,249,740.779 SHS WESTERN ASSET TRUST CORE PORTFOLIO AT.055707 PER SHARE PAYABLE 05/31/2001 BOT 05/31/2001 26,418.136 SHS WESTERN ASSET TRUST CORE PORTFOLIO AT 11.07 FOR REINVESTMENT INTEREST ON FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 6,900.00+

6,900.00 525,034.37 292,448.77+

Trust Department PAGE 20 PRINCIPAL PRINCIPAL INVESTMENTS 2,878.83+

INVESTED INCOME 525,034.37+

292,448.77-292,448.77+

8.71+

first (DONE FIR TRANSACTIONS national bank of omaha RST NATIONAL CENTER

• OMAHA

• NEBRASKA 68102-1696 ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH Trust Department PAGE 21 PRINCIPAL INVESTMENTS INVESTED INCOME 06/04/2001 INTEREST ON 1,370,000 UNITS FHLB DTD 6/2/99 UNSECD 6.01%

06/02/2003-2000 REDEEMED 06/04/2001 1,370,000 UNITS FHLB DTD 6/2/99 UNSECD 6.01% 06/02/2003-2000 INTEREST ON 200,000 UNITS FEDERAL HOME LOAN DISC NTS DTD 6/4/00 UNSECD 06/04/2001 MATURED 200,000 UNITS FEDERAL HOME LOAN DISC NTS DTD 6/4/00 UNSECD 06/04/2001 BOT 06/01/2001 1,614,000 UNITS FEDERAL HOME LOAN DISC NTS DTD 06/20/00 UNSECD 06/20/2001 AT 99.8271 WITHDRAWAL FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 06/05/2001 INTEREST ON 2,000,000 UNITS FHLB BDS DTD 12/5/00 TAP ISSUE UNSECD 6.375% 12/05/2001 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 41,168.50+

1,370,000.00+

1,354,450.50-442.22+

199,557.78+

1,611,209.57 32.36+

199,557.78 1,611,209.57+

32.36-63,750.00+

63,750.00-63,750.00+

IAA21 341-01

TRANSACTIONS ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH PRINCIPAL INVESTMENTS INVESTED INCOME 06/19/2001 INTEREST ON 2,550,000 UNITS FNMA NTS DTD 12/19/00 UNSECD 6.51%

12/19/2005-2002 INTEREST ON 1,270,000 UNITS FNMA NTS DTD 12/19/00 UNSECO 6.5%

12/19/2005-2002 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 06/20/2001 INTEREST ON 1,614,000 UNITS FEDERAL HOME LOAN DISC NTS DTD 06/20/00 UNSECD 06/20/2001 MATURED 1,614,000 UNITS FEDERAL HOME LOAN DISC NTS DTD 06/20/00 UNSECD 06/20/2001 BOT 06/19/2001 800,000 UNITS FHLB BDS DTD 06/20/01 UNSECD 5.5% 06/20/2005-2003 AT 100.00 BOT 06/19/2001 800,000 UNITS FHLB BDS DTD 06/20/01 UNSECD 5.5% 06/20/2005-2003 AT 100.00 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBL0G FUND 83,002.50+

41,275.00+

124,277.50-124,277.50+

2,790.43+

1,611,209.57+

800,000.00 800,000.00 14,000.00-1,611,209.57 800,000.00+

800,000.00+

14,000.00+

TRANSACTIONS ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH PRINCIPAL INVESTMENTS INVESTED INCOME 06/21/2001 INTEREST ON 2,800,000 UNITS FHLB BDOS DTD 6/21/99 UNSECD 6.045%

06/21/2002-2001 REDEEMED 06/21/2001 2,800,000 UNITS FHLB BDOS DTD 6/21/99 UNSECO 6.045% 06/21/2002-2001 ACCRUED INTEREST PAID 2,970,000 UNITS FHLMC NTS DTD 05/24/01 UNSECD 5% 05/24/2004-2002 BOT 06/20/2001 2,970,000 UNITS FHLMC NTS DTD 05/24/01 UNSECD 5%

05/24/2004-2002 AT 100.00 WITHDRAWAL FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 06/27/2001 INTEREST ON 2,000,000 UNITS FHLB BDS OTD 0627 7.75%

06/27/2007-2003 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 06/28/2001 INTEREST ON 950,000 UNITS FHLB SER BH04 NTS DTD 12/28/94 8.09%

12/28/2004 84,630.00+

2,800,000.00+

2,800,000.00-11,137.50-2,970,000.00 96,507.50+

2,970,000.00+

96,507.50-77,500.00+

77,500.00-77,500.00+

38,427.50+

TRANSACTIONS 06/28/2001 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 06/29/2001 TRANSFERRED TO PRINCIPAL TRANSFERRED FROM INCOME 07/02/2001 INTEREST ON 4,500,000 UNITS FHLB BD DTD 7/2/99 6.125% 07/02/2002 BOT 06/29/2001 360,000 UNITS FEDERAL HOME LOAN DISC NTS DTD 07/13/00 UNSECD 07/13/2001 AT 99.89 WITHDRAWAL FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND INTEREST ON FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND DIVIDEND ON 5,276,158.915 SHS WESTERN ASSET TRUST CORE PORTFOLIO AT.057515 PER SHARE PAYABLE 06/29/2001 BOT 06/29/2001 27,437.323 SHS WESTERN ASSET TRUST CORE PORTFOLIO AT 11.06 FOR REINVESTMENT ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH 38,427.50-714,306.13 137,812.50+

PAGE PRINCIPAL INVESTMENTS 38,427.50+

INVESTED INCOME 714,306.13+

359,604.00 221,791.50+

359,604.00+

221,791.50-285.41+

303,456.79+

303,456.79-303,456.79+

TRANSACTIONS ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH PRINCIPAL INVESTMENTS INVESTED INCOME 07/03/2001 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 07/10/2001 INTEREST ON

,000,000 UNITS FFCB MTN DTD 1/9/98 5.9% 01/10/2005 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 07/13/2001 INTEREST ON 360P000 UNITS FEDERAL HOME LOAN DISC NTS DTD 07/13/00 UNSECD 07/13/2001 MATURED 360,000 UNITS FEDERAL HOME LOAN DISC NTS DTD 07/13/00 UNSECO 07/13/2001 INTEREST ON 1,500,000 UNITS FORD MOTOR CREDIT DTD 10/13/00 07/13/2001 MATURED 1,500,000 UNITS FORD MOTOR CREDIT DTD 10/13/00 07/13/2001 BOT 07/12/2001 1,890,000 UNITS FEDERAL FARM CR DISC NT DTD 08/01/00 08/01/2001 AT 99.8111 285.41-285.41+

29,500.00+

29, 500.00-29,500.00+

396.00+

359,604.00+

359,604.00-70,987.50+

1,429,012.50+

1,886,428.95-1,429,012.50 1,886,428.95+

first ONE FII TRANSACTIONS ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH 26,428.95+

t national bankof omaha RST NATIONAL CENTER - OMAHA

• NEBRASKA 68102-1696 (402) 341-0500 07/13/2001 WITHDRAWAL FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 07/16/2001 INTEREST ON 3,040,000 UNITS MORGAN STAN DEAN WITTER & CO SR UNSUB DTD 12/23/99 UNSECD 7.125%

01/15/2003 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 07/23/2001 INTEREST ON 4,000,000 UNITS FHLB BDS DTO 1/19/2000 UNSECD 7%

01/21/2005-2003 INTEREST ON 1,135,000 UNITS FED HM LN BK JUMBO NTS DTD 1/20/99 UNSECD 4.875% 01/22/2002 INTEREST ON 2,860,000 UNITS FHLB BD SER LV03 DTD 1/23/1998 UNSECD 5.61% 01/23/2003 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND BOT 07/20/2001 360,000 UNITS FNMA DISCOUNT DTD 08/04/00 UNSECD 07/30/2001 AT 99.9286 Trust Department PAGE 26 PRINCIPAL INVESTMENTS 26,428.95-INVESTED INCOME 108,300.00+

108,300.00-108,300.00+

140,000.00+

27,665.63+

80,223.00+

247,888.63 359,743.10-247,888.63+

359,743.10+

PAGE 26

a)

TRANSACTIONS 07/23/2001 WITHDRAWAL FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 07/24/2001 INTEREST ON 3,500,000 UNITS MERRILL LYNCH & CO MTN SER B DTD 07/24/00 7.36% 07/24/2002 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 07/30/2001 INTEREST ON 2p500,000 UNITS FHLB BDS DTD 7/30/99 UNSECD 6.32%

07/30/2004-2002 INTEREST ON 1,170,000 UNITS FNMA SER B MTN DTD 7/28/99 UNSECD 6.5% 07/30/2004-2001 INTEREST ON 360,000 UNITS FNMA DISCOUNT DTD 08/04/00 UNSECD 07/30/2001 MATURED 360,000 UNITS FNMA DISCOUNT DTD 08/04/00 UNSECO 07/30/2001 REDEEMED 07/30/2001 1,170,000 UNITS FNMA SER B MTN DTD 7/28/99 UNSECD 6.5% 07/30/2004-2001 first national bankof omaha ONE FIRST NATIONAL CENTER

• OMAHA

• NEBRASKA 68102-1596 MOiif 3d1-0600 ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH 359,743.10+

Trust Department 140PAG 27-00 PRINCIPAL INVESTMENTS 359,743.10-INVESTED INCOME 128,800.00+

128,800.00-128,800.00+

79,000.00+

38,025.00+

256.90+

359,743.10+

1,170,000.00+

359,743.10 1,159,396.88-PAGE 27

TRANSACTIONS ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH PRINCIPAL INVESTMENTS INVESTED INCOME 07/30/2001 ACCRUED INTEREST PAID 1,770,000 UNITS FEDERAL FARM CREDIT BANK BDS DTD 07/26/01 5.09%

07/26/2004-2002 BOT 07/20/2001 1,770,000 UNITS FEDERAL FARM CREDIT BANK BDS DTD 07/26/01 5.09% 07/26/2004-2002 AT 100.00 WITHDRAWAL FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND RECEIVED FROM OMAHA PUBLIC POWER DISTRICT TRUSTEE FEE PAID TO FIRST NATIONAL BANK OF OMAHA FOR THE PERIOD 4/1/01 THRU 6/30/01 07/31/2001 TRANSFERRED TO PRINCIPAL TRANSFERRED FROM INCOME 08/01/2001 INTEREST ON 1,300,000 UNITS FED FARM CREDIT MTN DTD 2/1/95 8.12%

02/01/2005 1,001.03-1,770,000.00 123,976.03+

1,770,000.00+

123,976.03-6,900.00+

6,900.00 1,143,707.70-1,143,707.70+

52,780.00+

first (ONE FII TRANSACTIONS t national bankof omaha RST NATIONAL CENTER o OMAHA

• NEBRASKA 89102-1596 (402) 341.-000 ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH Trust Department PAGE 29 PRINCIPAL INVESTMENTS INVESTED INCOME 08/01/2001 INTEREST ON 1,890,000 UNITS FEDERAL FARM CR DISC NT DTD 08/01/00 08/01/2001 MATURED 1,890,000 UNITS FEDERAL FARM CR DISC NT DTD 08/01/00 08/01/2001 BOT 07/11/2001 1,000,000 UNITS FHLB BDS DTD 08/01/01 UNSECD 5.33% 08/01/2005-2003 AT 100.00 BOT 07/31/2001 890,000 UNITS FHLB BDS DTD 08/01/01 UNSECD 5.33% 08/01/2005-2003 AT 100.00 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND DIVIDEND ON 5,303,596.238 SHS WESTERN ASSET TRUST CORE PORTFOLIO AT.056653 PER SHARE PAYABLE 07/31/2001 BOT 07/31/2001 26,660.501 SHS WESTERN ASSET TRUST CORE PORTFOLIO AT 11.27 FOR REINVESTMENT INTEREST ON FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 3,571.05+

1,886,428.95+

1,000,000.00 890,000.00 52,780.00-1,886,428.95 1,000,000.00+

890,000.00+

52,780.00+

300,463.85+

300,463.85-300,463.85+

189.37+

first ONE FiI TRANSACTIONS national bankof omaha RST NATIONAL CENTER

• OMAHA - NEBRASKA 68102-1696 (4021 341-0600 ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH Trust Department PAGE 30 PRINCIPAL INVESTMENTS INVESTED INCOME 08/02/2001 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 08/06/2001 INTEREST ON 1p870,000 UNITS FHLB DTD 2/5/98 5.67% 02/05/2003 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 08/13/2001 INTEREST ON 1,300,000 UNITS FHLMC MTN SER 1 DTD 2/12/01 5.5%

02/12/2004-2002 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 08/14/2001 INTEREST ON 3,570,000 UNITS FNMA MTN DTD 8/14/96 6.375%

08/14/2001 MATURED 3,570,000 UNITS FNMA MTN DTD 8/14/96 6.375% 08/14/2001 BOT 08/13/2001 3,840,000 UNITS FEDERAL HOME LOAN DISC NTS DTD 09/07/00 UNSECD 09/07/2001 AT 99.7647 189.37-189.37+

53,014.50+

53,014.50-53,014.50+

35,750.00+

35,750.00-35,750.00+

113,793.75+

3,570,000.00+

3,830,963.20-3,583,780.20 3,830,963.20+

(402) 341-0500

first ONE FIF TRANSACTIONS ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH 147,169.45+

national bankof omaha RST NATIONAL CENTER - OMAHA o NEBRASKA 68102-1596 (402) 341-0500 08/14/2001 WITHDRAWAL FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 08/15/2001 INTEREST ON 1,550,000 UNITS FHLB BDS DTD 7/13/99 UNSECD 6.125%

08/15/2003 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 08/20/2001 INTEREST ON 1,700,000 UNITS FHLB BDS DTD 2/18/00 UNSECO 7.4%

02/18/2005-2003 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND 08/27/2001 INTEREST ON 3,600,000 UNITS FFCB NTS DTD 8/26/97 6.16% 08/26/2002 INTEREST ON 1,000,000 UNITS FHLB DTD 8/27/99 UNSECD 7%

08/27/2004-2002 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND PRINCIPAL INVESTMENTS 147,169.45-INVESTED INCOME 47,468.75+

47,468.75-47,468.75+

62,900.00+

62,900.00-62,900.00+

110,880.00+

35,000.00+

145,880.00-145,880.00+

Trust Department PAGE 31 PAGE 31

TRANSACTIONS ACCOUNT NUMBER 1026446208 SCHEDULE OF TRANSACTIONS FROM 01/01/2001 TO 08/31/2001 INCOME PRINCIPAL CASH CASH PRINCIPAL INVESTMENTS INVESTED INCOME 08/28/2001 INTEREST ON 1,555,000 UNITS FHLB BOS DTD 2/28/01 UNSECD 6.01%

02/28/2007-2003 DEPOSIT FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND WITHDRAWAL FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND BOT 08/28/2001 300PO00 UNITS FNMA DISCOUNT DTD 09/17/00 UNSECD 09/12/2001 AT 99.8554 08/31/2001 TRANSFERRED TO PRINCIPAL TRANSFERRED FROM INCOME ENDING BALANCE THIS STATEMENT PERIOD 08/31/2001 46,727.75+

46,727.75 299,566.25+

299,566.25-46,727.75+

299,566.25 299,566.25+

862,539.02 862,539.02+

0.00 0.00 160,091,629.62 0.00

ACCOUNT NUMBER 1026446208 SCHEDULE OF PRINCIPAL ASSETS AS OF AUGUST 31, 2001 BOOK VALUE MONEY MARKET FUNDS FIRST FOCUS (FO)

U.S.

GOVERNMENT OBLIG FUND TOTAL COMMERCIAL PAPER 2,700,000 SIGMA FINANCE INC DTD 04/06/01 4.44% 10/11/2001 TOTAL U S GOVERNMENT AGENCIES 2,970,000 1,300,000 1,300,000 3,600,000 1,000,000 1,970,000 950,000 2,860,000 1,870,000 1,135,000 3,700,000 4,500,000 FHLMC NTS DTD 05/24/01 UNSECD 5%

05/24/2004-2002 FHLMC MTN SER 1 DTD 2/12/01 5.5%

02/12/2004-2002 FED FARM CREDIT MTN DTD 2/1/95 8.12% 02/01/2005 FFCB NTS DTD 8/26/97 6.16%

08/26/2002 FFCB MTN DTD 1/9/98 5.9%

01/10/2005 FFCB MTN DTD 3/5/98 5.7%

03/05/2002 FHLB SER BH04 NTS DTD 12/28/94 8.09% 12/28/2004 FHLB BD SER LV03 DTD 1/23/1998 UNSECD 5.61% 01/23/2003 FHLB DTD 2/5/98 5.67% 02/05/2003 FED HM LN BK JUMBO NTS DTD 1/20/99 UNSECD 4.875% 01/22/2002 FHLB BDS DTD 4/8/99 UNSECD 5.32%

04/08/2002 FHLB BD DTD 7/2/99 6.125%

07/02/2002 5,103.10 5,103.10 2,640,726.00 2,640,726.00 2,970,000.00 1,300,000.00 1,363,089.00 3,570,187.50 955,778.00 1,990,842.60 1,011,265.50 2,895,206.60 1,886,212.90 1,134,398.45 3,697,595.00 4,500,000.00 MARKET VALUE 5,103.10 5,103.10 2,640,726.00 2,640,726.00 2,997,858.60 1,308,294.00 1,436,890.00 3,684,384.00 1,036,430.00 1,993,600.60 1,052,419.50 2,933,301.80 1,919,667.20 1,141,390.05 3,741,625.00 4,598,460.00 EST INCOME 171.46 171.46 119,880.00 119,880.00 148,500.00 71,500.00 105,560.00 221,760.00 59,000.00 112,290.00 76,855.00 160,446.00 106,029.00 55,331.25 196,840.00 275,625.00 YIELD 3.4 3.4 4.5 4.5 5.0 5.5 7.3 6.0 5.7 5.6 7.3 5.5 5.5 4.8 5.3 6.0

ACCOUNT NUMBER 1026446208 SCHEDULE OF PRINCIPAL ASSETS AS OF AUGUST 31, 2001 BOOK VALUE U S GOVERNMENT AGENCIES 1,550,000 2,500,000 1,000,000 2,490,000 FHLB BDS DTD 7/13/99 UNSECD 6.125% 08/15/2003 FHLB BDS DTD 7/30/99 UNSECD 6.32% 07/30/2004-2002 FHLB DTD 8/27/99 UNSECD 7%

08/27/2004-2002 FHLB BDS DTD 11/15/99 UNSECD 6%

11/15/2001 1,551,395.00 2,500,000.00 1,000,000.00 2,513,829.30 MARKET VALUE 1,610,543.00 2,563,275.00 l1,033,440.00 2,502,450.00 EST INCOME 94,937.50 158,000.00 70,000.00 149,400.00 YIELD 5.9 6.2 6.8 6.0

First National Bank PO BOX 3327 OMAHA NE 68103 U S GOVERNMET AGENCIES

'N ACCOUNT NU!=BER 1026446208 SCHEDULE OF PRINCIPAL ASSETS AS OF AUGUST 31, 2001 BOOK VALUE 4,000,000.00 1,700,000.00 3,615,000.00 3,745,000.00 2,820,000.00 3,500,000.00 1,159,059.38 2,000,000.00 1,500,000.00 2,000,000.00 1,555, 000.00 1,830,000.00 1,600,000.00 1,890,000.00 1,198,881.00 1,277,731.00 3,389,022.00 1,575,673.98 2,548,406.25 1,270,000.00 2,624,246.88 2,435,000.00 FHLB BDS DTD 1/19/2000 UNSECD 7%

01/21/2005-2003 FHLB BDS DTD 2/18/00 UN4SECD 7.4%

02/18/2005-2003 FHLB BDS DTD 3/1/00 UNSECD 7.52%

03/05/2004-2002 FHLB BDS DTD 3/30/00 1USECD 7.25% 04/01/2004-2002 FHLB BDS DTD 4/12/00 UNSECD 7.28% 04/12/2004-2002 FHLB BDS DTD 4/17/00 UNSECD 7.505% 04/17/2007-2003 FHLB BDS DTD 5/10/00 UNSECD 7.25% 05/15/2002 FHLB BDS DTD 0627 7.75%

06/27/2007-2003 FHLB BDS DTD 10/16/00 UNSECD 7.05% 10/16/2007-2003 FHLB BDS DTD 12/5/00 TAP ISSUE UNSECD 6.375% 12/05/2001 FHLB BDS DTD 2/28/01 UNSECD 6.01% 02/28/2007-2003 FHLB BDS DTD 3/1/01. 5.58%

03/01/2004-2002 FHLB BDS DTD 06/20/01 UNSECD 5.5% 06/20/2005-2003 FHLB EDS D-TD 08/01/01 UNSECD 5.33% 08/01/2005-2003 FN14A STRIPS FROM 5 3/4% 2/15/08 UNSEC'D 08/15/2004 FIA NTS DTD 10/20/98 UNSECD 4.625% 10/15/2001 FXUA NTS DTD 11/2/98 UNSECD 4.75% 11/14/2003 FM A GBL NTS DTD 10/18/99 UNSECD 7.1% 10/18/2004-2001 FMA NTS DTD 12/19/00 UNSECD 6.51% 12/19/2005-2002 YMIA NTS DTD 12/19/00 UNSECD 6.5% 12/19/2005-2002 FNMA NTS DTD 4/4/00 UNSECD 7.25%

04/04/2005-2003 FN74A NTS DTD 04/20/01 UNSECD 5.1% 04/21/2004 MARKET VALUE 4,175,000.00 1,787,125.00 3,688,420.65 3,826,940.60 2,885,226.60 3,694,705.00 1,154,531.25 2,129,380.00 1,584,840.00 2,015,000.00 1,596,798.40 1,849,452.90 1,630,496.00 1,915,987.50 1,416,884.40 1,301,625.00 3,691,178.40 1,576,876.60 2,636,853.00 1,313,256.20 2,768,075.00 2,477,612.50 EST INCODM 280,000.00 125,800.00 271,848.00 271,512.50 205,296.00 262,675.00 81,562.50 155,000.00 105,750.00 127,500.00 93,455.50 102,114.00 88,000.00 100,737.00 60,125.00 172,900-00 111,470.00 166,005.00 82,550.00 190,675.00 124,185.00 N

4,000,000 1,700,000 3,615,000 3,745,000 2,820,000 3,500,000 1,125,000 2,000,000 1,500,000 2,000,000 1,555,000 1,830,000 1,600,000 1,890,000 1,620,000 1,300,000 3,640,000 1,570,000 2,550,000 1,270,000 2,630,000 2,435,000 YIELD 6.7 7.0 7.4 7.1 7.1 7.1 7.1 7.3 6.7 6.3 5.9 5.5 5.4 5.3 4.6 4.7 7.1 6.3 6.3 6.9 5.0

First National Bank PO BOX 3327 OM.,IAHA NE 68103 ACCOUNT W

NUMBER 1026446208 SCHEDULE OF PRINCIPAL ASSETS AS OF AUGUST 31, 2001 BOOK VALUE U S GOVERNMENT AGENCIES TOTAL CORPORATE BONDS 1,770,000 FEDERAL FARD!

CREDIT BANK BDS DTD 07/26/01 5.09%. 07/26/2004-2002 3,500,000 MERRILL LYNCH & CO M4TN SER B DTD 07/24/00 7.36s. 07/24/2002 3,040,000 MORGAN STAN DEAN WITTER & CO SR UNSUB DTD 12/23/99 UNSECD 7.125%

01/15/2003 TOTAL nUTUAL FUND -

BONDS 5,330,256.739WESTERN ASSET TRUST CORE PORTFOLIO TOTAL U.S.

GOV'T AGENCY DISC NOTES 3,840,000 FEDERAL HOME LOAN DISC NTS DTD 09/07/00 UNSECD 09/07/2001 300,000 FIA DISCOUNT DTD 09/17/00 UNSECD 09/12/2001 TOTAL PRINCIPAL ASSETS PRINCIPAL CASH 84,072,820.34 1,770,000.00 3,610,950.00 3,143,527.20 8,524,477.20 60,717,973.53 60,717,973.53 3,830,963.20 299,566.25 4,130,529.45 160,091,629.62 MARKET VALUE 86,670,293.75 1,790,461.20 3,618,020.00 3,164,883.20 8,573,364.40 60, 551,716.56 60,551,716.56 3,830, 963.20 299,566.25 4,130,529.45 162,571,733.26 EST INCOME 5,241,234.25 90,093.00 257,600.00 216,600.00 564,293.00 3,496,648.42 3,496,648.42 137,434.67 11,308.48 148,743.15 9,570,970.28 S160,091,629.62 S~TOTAL C,4 162,571,733.26 P1U]52-10103FWAMI.

)

YIELD 6.0 5.0 7.1 6.8 6.6 5.8 5.8 3.6 3.8 3.6 5.9