Exhibit 99.2

FISCAL YEAR-END CERTIFICATION

for participants in
the TARP Capital Purchase Program

UST Sequence Number 699

I, M. Shane Bell, Executive Vice President and Chief Financial Officer, certify, based on my knowledge, that:

(i) The Compensation Committee of First National Corporation has discussed, reviewed, and evaluated with senior risk officers at least every
six months during the period beginning on the later of September 14, 2009, or ninety days after the closing date of the agreement between the TARP recipient and Treasury and ending with the last day of the Tarp recipients fiscal year
containing that date (the applicable period), the senior executive officer (SEO) compensation plans and the employee compensation plans and the risks these plans pose to First National Corporation;

(ii) The Compensation Committee of First National Corporation has identified and limited during the applicable period any features of the
SEO compensation plans that could lead SEOs to take unnecessary and excessive risks that could threaten the value of First National Corporation, and during that same applicable period has identified any features of the employee compensation plans
that pose risks to First National Corporation and has limited those features to ensure that First National Corporation is not unnecessarily exposed to risks;

(iii) The Compensation Committee has reviewed, at least every six months during the applicable period, the terms of each employee compensation plan and identified any features of the plan that could
encourage the manipulation of reported earnings of First National Corporation to enhance the compensation of an employee, and has limited any such features;

(iv) The Compensation Committee of First National Corporation will certify to the reviews of the SEO compensation plans and employee compensation plans required under (i) and (iii) above;

(v) The Compensation Committee of First National Corporation will provide a narrative description of how it limited during
any part of the most recently completed fiscal year that included a TARP period the features in



| | (A) | SEO compensation plans that could lead SEOs to take unnecessary and excessive risks that could threaten the value of First National Corporation;
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| | (B) | Employee compensation plans that unnecessarily expose First National Corporation to risks ; and
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| | (C) | Employee compensation plans that could encourage the manipulation of reported earnings of First National Corporation to enhance the compensation of an employee;
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(vi) First National Corporation has required that bonus payments, as defined in the regulations and guidance
established under Section 111 of EESA (bonus payments), of the SEOs and twenty next most highly compensated employees be subject to a recovery or clawback provision during any part of the most recently completed fiscal year that was
a TARP period if the bonus payments were based on materially inaccurate financial statements or any other materially inaccurate performance metric criteria;

(vii) First National Corporation has prohibited any golden parachute payment, as defined in the regulations and guidance established under Section 111 of EESA, to a SEO or any of the next five most
highly compensated employees during the period beginning on the later of the closing date of the agreement between the TARP recipient and Treasury or June 15, 2009 and ending with the last day of the TARP recipients fiscal year containing
that date;

(viii) First National Corporation has limited bonus payments to its applicable employees in accordance with
Section 111 of EESA and the regulations and guidance established thereunder during the period beginning on the later of the closing date of the agreement between the TARP recipient and Treasury or June15, 2009 and ending with the last day of
the TARP recipients fiscal year containing that date;

(ix) The Board of Directors of First National Corporation has
established an excessive or luxury expenditures policy, as defined in the regulations and guidance established under Section 111 of EESA, by the later of September 14, 2009, or ninety days after the closing date of the agreement between
the TARP recipient and Treasury; this policy has been provided to Treasury and its primary regulatory agency ; First National Corporation and its employees have complied with this policy during the applicable period ; and any expenses that, pursuant
to this policy, required approval of the Board of Directors, a committee of the Board of Directors, an SEO, or an executive officer with a similar level of responsibility were properly approved;



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(x) First National Corporation will permit a non-binding shareholder resolution in
compliance with any applicable federal securities rules and regulations on the disclosures provided under the federal securities laws related to SEO compensation paid or accrued during the period beginning on the later of the closing date of the
agreement between the TARP recipient and Treasury or June 15, 2009 and ending with the last day of the TARP recipients fiscal year containing that date;

(xi) First National Corporation will disclose the amount, nature, and justification for the offering during the period beginning on the later of the closing date of the agreement between the TARP
recipient and Treasury or June 15, 2009 and ending with the last day of the TARP recipients fiscal year containing that date any perquisites, as defined in the regulations and guidance established under Section 111 of EESA, whose
total value exceeds $25,000 for any employee who is subject to the bonus payment limitations identified in paragraph (viii);

(xii) First National Corporation will disclose whether First National Corporation, the Board of Directors of First National Corporation, or the Compensation Committee of First National Corporation has engaged during the period beginning on
the later of the closing date of the agreement between the TARP recipient and Treasury or June 15, 2009 and ending with the last day of the TARP recipients fiscal year containing that date, a compensation consultant; and the services the
compensation consultant or any affiliate of the compensation consultant provided during this period;

(xiii) First National
Corporation has prohibited the payment of any gross-ups, as defined in the regulations and guidance established under Section 111 of EESA, to the SEOs and the next twenty most highly compensated employees during the period beginning on the
later of the closing date of the agreement between the TARP recipient and Treasury or June 15, 2009 and ending with the last day of the TARP recipients fiscal year containing that date;

(xiv) First National Corporation has substantially complied with all other requirements related to employee compensation that are provided
in the agreement between First National Corporation and Treasury, including any amendments;

(xv) First National Corporation
has submitted to Treasury a complete and accurate list of the SEOs and the twenty next most highly compensated employees for the current fiscal year and the most recently completed fiscal year, with the non-SEOs ranked in descending order of level
of annual compensation, and with the name, title, and employer of each SEO and most highly compensated employee identified; and

(xvi) I understand that a knowing and willful false or fraudulent statement made in connection with this certification may be punished by fine, imprisonment, or both.



/s/ M. Shane BellM. Shane BellExecutive Vice President andChief Financial OfficerMarch 25, 2010