Here is the statement issued yesterday by Atlanta lawyer Charles H. Kirbo, trustee of the Jimmy Carter Personal Asset Trust:

"Collateral Control Corp. which operated the Carter Warehouse in 1975 and 1976 and employed Jimmy Hayes during that period has reviewed its records and found nothing which supports any of the allegations made by The Washington Post. It did note, however, that from time to time there seemed to be a delay in processing of paperwork.

"The records of the Carter Warehouse do not support the allegation in The Washington Post article. They do reflect there were delays in billing and collecting accounts receivable and transmitting the checks to the National Bank of Georgia. As a result and on the bank's recommendation, the Carter Warehouse contracted in August 1976 for the factoring service of Walter E. Heller & Co. to finance the accounts receivable of peanuts sales and to expedite collection and payment.

"The records of Collateral Control Corp. and the Carter Warehouse were reviewed by the FBI several weeks ago.

"Jimmy Hayes spent only a small percentage of his time for Collateral Control Corp. and was paid for other services by Carter Warehouse. This is a common practice in this type of business.

"All indebtedness and charges by the bank, Collateral Control Corp. and Walter E. Heller & Co. were paid in full."