EXHIBIT 14.2 INDEPENDENT AUDITORS' CONSENT We consent to the incorporation by reference in this Registration Statement of SMITH HAYES Trust, Inc. d/b/a Lancaster Funds Nebraska Tax-Free Fund on Form N-14 of our report dated July 24, 1998 appearing in the Annual Report dated June 30, 1998. DELOITTE & TOUCHE LLP Lincoln, Nebraska March 8, 1999