INTRODUCTION
Thank you for choosing Clarke County State Bank. These Internet Banking Terms and
Conditions govern your use of Internet Banking and describe the terms on which
Internet Banking services are provided. Your use of Internet Banking means you
agree to all of these terms and the instructions provided in connection with the services.

PRIVACY/SECURITY STATEMENT
Clarke County State Bank understands how important privacy is to our customers.
We have taken steps to insure your security and privacy for your personal and
financial business with the bank. Our customer privacy policy and security
statement can be obtained by clicking on the appropriate links on our Welcome Page.

DEFINITIONS
You or Your - The person(s) subscribing to or using Internet Banking.
We, Us or Our - Refers to Clarke County State Bank.
Business Day - Any calendar day other than Saturday, Sunday or any holidays
recognized by Clarke County State Bank. Bill payments are processed on all
business days that both the Federal Reserve Bank and the U.S. Postal System
are operating and open for business.
Business Day Cut-Off - Clarke County State Bank's primary banking office is located
in Osceola, Iowa and our business day occurs in the Central Time Zone.
For posting purposes, the bank will process all transactions completed by 7:00 p.m.
on that business date. Transactions completed after 7:00 p.m., including transfers,
will be processed on the following business day.

ABOUT INTERNET BANKING
With Internet Banking at Clarke County State Bank, you can access your
accounts 24 hours a day, 7 days a week. Internet Banking allows you to:
•  Check your account balances
•  Transfer Funds (one time or on a recurring basis)
•  Pay your bills using our Bill Payer service
•  Get a statement of your account showing all transactions
•  Get interest information (rate & dollar amount paid or received)
•  Make a payment on your loan at CCSB
•  Download transactions into Quicken® or Microsoft Money®
•  E-mail us

BILL PAYER SERVICE
For those customers who select our Bill Payer Service, these additional
features are available:
•  Pay your bills with the click of a mouse instead of writing a check.
•  Schedule payments in advance or schedule variable and recurring payments.
   Variable Payments are those with varying amounts and/or payment dates.
   Recurring payments are those made for the same amount and are made on a
   weekly, bi-weekly, bi-monthly, monthly, quarterly, semi-annual or annual
   basis. Once started, recurring payments will be made automatically until
   you tell us to stop and we have reasonable opportunity to react. We reserve
   the right to decline to make payments to certain persons and entities. You
   are solely responsible for assuring the accuracy of the information on your
   merchant list. You should review your list from time to time to verify its
   accuracy. You can change your list from time to time. Any change should be
   requested sufficiently in advance of the next payment to give us time to
   take it into account for any pending payments.

Bill Payer payments will be made in the amounts and on the payment dates you
specify. Payments must be executed 7 days before the due date to avoid late
charges by the vendor or merchant. We are not responsible for late payments
unless we fail to mail payments within two business days of the selected
payment date and that delay causes you a loss. Bill payments will be made
from the deposit account that you specify. Payments will be deducted from
your account on the payment date. You agree that we may send payments by
composite check drawn on us, by check drawn on your account but without your
signature (or with a signature substitute that we apply), by automated
clearinghouse transaction, or by such other means as we deem appropriate.

ADDITIONAL BILL PAYER INFORMATION
We are able to process payments to payees that have a U.S. Postal Address.
There is no limit to who you pay or how many
payees you may establish. The Bill Payer service will also allow you to see
a history of all the payments made from your accounts.

The daily limit for the total dollars of payments approved is governed by
the system's current balance in the account selected for making the payment.

If, for any reason, a scheduled payment processed through Bill Payer is
declined, it will automatically be rescheduled for the following business
day. The system will notify you of this action by sending you a message
that will appear the next time you log-in to the Bill Payer portion of
Internet Banking. The system will continue to attempt to pay the bill on
the following business days until there are sufficient funds or until you cancel
or reschedule it.

Although payments may be scheduled for the current business day or any date
in the future at any time, they will only be processed once a day. If you
attempt to schedule a payment after our cut-off time of 7:00 p.m., the
system will change the date of your request to the next business day.
Anything scheduled on a non-business day, or after the cut-off time, will not
be sent out until the following business day. Remember that payments
must be executed 7 days before the due date to avoid late charges by the
merchant or vendor. At this time, all payments made to vendors at your
request on the Bill Payer service will be mailed via the U.S. Postal Service.

SERVICE AVAILABILITY
Services will generally be available 24 hours per day, 7 days per week,
except for scheduled maintenance. Services may be unavailable at other
times for security reasons, due to system problems, if phone lines are down,
or for other reasons. We reserve the right to change service hours at any time.

LIMITATIONS
Any applicable limitations on transfers that apply to your deposit
account(s) remain in effect (and transfers using Internet Banking will count
as transfers for those purposes). You understand that transfers from your
account must comply with the provisions of U.S. Law (and we may refuse to
make transfers prohibited by law).

BANK E-MAIL
Customers of Clarke County State Bank banking online may use the bank's
e-mail address for general, non-urgent communications with us. You should
not rely on e-mail for important or time-sensitive notices to us such as
stop payments; reporting a lost or stolen PIN, password, or credit or debit
card; for reporting an unauthorized transaction from your account(s); or for
giving us billing error notice. REMEMBER our e-mail system is not
encrypted, so you may not want to send sensitive personal financial
information via this means of correspondence.

We reserve the right to terminate services if e-mail sent to the bank is
used for threatening, abusive, obscene, libelous, defamatory or offensive
material. Offensive material includes, among other things, sexually
explicit messages or other messages that can be construed to be harassment
or disparagement of others based on their race, color, religion, disability,
age, sex or national origin.

INTERNET SECURITY INFORMATION
For complete details on Clarke County State Bank's security issues with
Internet Banking and the Bill Payer Service, please refer to the Security
Statement link on the Welcome Page of our Internet Web site.
We urge you to observe the following guidelines to protect against fraud:
•  Do not give out your account information, Customer Access ID Number or
   Password.
•  Never leave your account information in an open area accessible by
   others (including your PC screen).
•  Never send privileged account information (account number, Password, etc.)
   in any public or general e-mail system.
•  Never leave your PC unattended while you are within the Clarke County
   State Bank Internet Banking system.

LOG-IN SECURITY
Security is very important to the Internet Banking System. You have been, or
will be, provided with an 8 digit "Access ID Number", which is the same number
that you would use if you have used the BankLine 2000 24-hour telephone
banking service. With the "Access ID number" you will also need to use your
"Password" to gain access to the system. For added security, the first time
you enter the Internet Banking System you will be asked to change both your
"Access ID" number and your Password. Your "Access ID" number may remain
the same, you simply have to re-enter it. However, your Password MUST
CHANGE. Your new Password must be between 6 and 8 digits, must include both
numbers and letters (at least one of each) and is case sensitive. This
Password change affects only Internet Banking - not your BankLine 2000
password. Because your password is used to access your accounts, you should
treat it as you would any other sensitive personal data. You should
carefully select a password that is hard to guess. Keep your password safe.
Memorize your password and never tell it to anyone.

The Internet Banking System uses a "3 strikes and you're out" lockout
mechanism to deter users from repeated log-in attempts. After three
unsuccessful log-in attempts, the system locks the user out, requiring either
a designated waiting period or a phone call to the bank to verify the
password before re-entry into the system. If you are locked out of the
system, you will need to call Sheila Boor or Terri Jennett at Clarke County
State Bank at 641-342-6581 and ask them to assist you with your new
password.

To help prevent unauthorized access and ensure the security of your
accounts, we will end your online session if it is detected that there has
been no activity for 10 minutes. This is to protect you in case you leave
your computer unattended after you logged in. When returning to your
computer, you will be prompted to log back in to continue your online
session.

ACCOUNTS
You may request to access any account of which you are a signer or owner.
If you desire services that allow you to initiate payments or transfers from
the account, you will need withdrawal authority over the account to be able
to complete the transaction. By using the service, you agree to maintain
one or more accounts with Clarke County State Bank with sufficient balances
in the account to cover any transaction and fees that are ultimately
approved by or related to the system. If the accounts added to the service
are jointly held or have multiple signers, you agree that access to the
information and all transactions initiated by the use of your Access ID and
Password are authorized unless we have been notified to cancel the service.

CANCELLATION OF INTERNET BANKING
Your Internet Banking may be cancelled at any time by Clarke County State
Bank without prior notice due to insufficient funds in one of your accounts
or other circumstances that may create an unanticipated liability to us.
You will remain responsible for all transactions approved by the system
prior to the cancellation and for any other fees associated with the
service. After cancellation, service may be reinstated once sufficient
funds are available in your accounts to cover any fees and other pending
transfers and withdrawals. In order to reinstate your service, you must
call Sheila Boor or Terri Jennett at Clarke County State Bank 641-342-6581
during normal business hours.

YOUR RESPONSIBILITY
You are responsible for all transfers you authorize using Internet Banking.
If you permit other persons to use your Access ID, you are responsible for
any transactions they authorize from your deposit accounts. You should
notify us immediately at 641-342-6581 if you believe any of your accounts
have been accessed or your Access ID has been taken or used without your
permission. For further information on your responsibilities, refer to the
Electronic Fund Transfer disclosure you received when you opened
your account.

OUR RESPONSIBILITY
We are responsible for completing fund transfers on time according to your
properly entered and transmitted instructions. However, we will not be liable:
•  If you do not have adequate money in a deposit account to complete a
   transaction from the account or if that account has been closed by you or
   Clarke County State Bank;
•  If you have not properly followed instructions on how to make a transfer;
•  If you have not given complete and correct information or current
   instructions so that a transfer can be made;
•  If there are any delays in the handling of the payment by the Payees;
•  If withdrawals from any eligible accounts have been prohibited by a court
   order such as a garnishment or other legal process;
•  If we believe that a transaction may be unauthorized;
•  If your equipment or software were not working properly and this problem
   should have been apparent to you when you attempted to authorize a transfer
   or bill payment;
•  If circumstances beyond our control prevent making a transfer or payment
   despite reasonable precautions that we have taken. Such circumstances
   include, but are not limited to, computer failure, telecommunication outages,
   postal strikes and other labor unrest, delays caused by fires, tornadoes,
   floods and other natural disasters.

NO SIGNATURE REQUIRED
When any payment or other Internet Banking transaction generates items to be
charged to your account, you agree that we may debit the designated account,
or the account on which the item is drawn, without requiring your signature
on the item and without any notice to you.

VIRUS PROTECTION OR HARM TO COMPUTER SYSTEMS/DATA
Clarke County State Bank is not responsible for any electronic virus or
viruses that you may encounter. We encourage our customers to routinely
scan their PC, and diskettes using a reliable virus protection product to detect
and remove any viruses. Undetected or unrepaired viruses may corrupt and
destroy your programs, files and even your hardware. Additionally, you may
unintentionally transmit the virus to other computers.

OWNERSHIP OF MATERIALS
The content and information on our web site is the property of Clarke County
State Bank. It should not be duplicated or copied by any means.