Accounting and Finance

Financial Statements
Comprehensive Annual Financial Report (CAFR)
Annual Financial Reports
Nebraska Medical Center Financial Reports
A joint operating agreement exists between Clarkson Regional Health Services, Inc. (a Nebraska non-profit corporation), the Board of Regents of the University of Nebraska on behalf of the University of Nebraska Medical Center, and Nebraska Medical Center (a Nebraska non-profit corporation). Copies of financial reports may be requested by contacting:
The Annual Financial Statements and Disclosure Reports are the result of audits conducted in accordance with auditing standards generally accepted in the USA and standards applicable to financial duties contained in Government Auditing Standards issued by the U.S. Comptroller General. The reports include University of Nebraska consolidated financial statements for the years ended June 30, and the Independent Auditors' Report.
Comprehensive Annual Financial Report (CAFR)
2007 | 2006 | 2005
Annual Financial Reports
A-133 Audit of Federal Programs2007 | 2006 | 2005
Basic Financial Statements2007 | 2006 | 2005
Master Trust Indenture Bond Funds2007 | 2006 | 2005
Nebraska Medical Center Financial Reports
A joint operating agreement exists between Clarkson Regional Health Services, Inc. (a Nebraska non-profit corporation), the Board of Regents of the University of Nebraska on behalf of the University of Nebraska Medical Center, and Nebraska Medical Center (a Nebraska non-profit corporation). Copies of financial reports may be requested by contacting:
Nebraska Medical Center
Kiewit Tower 1, 7400
42nd and Dewey
Omaha, NE 68198
The Annual Financial Statements and Disclosure Reports are the result of audits conducted in accordance with auditing standards generally accepted in the USA and standards applicable to financial duties contained in Government Auditing Standards issued by the U.S. Comptroller General. The reports include University of Nebraska consolidated financial statements for the years ended June 30, and the Independent Auditors' Report.
Bondholder Information
Please read the Disclaimer below and indicate your acceptance before entering the Bondholder Information website.
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Please read the Disclaimer below and indicate your acceptance before entering the Bondholder Information website.
Disclaimer
You have requested to enter the Bondholder Information section of the University of Nebraska website. The purpose of this section is to provide bondholders, noteholders, and others with general information about the University of Nebraska and its various bond programs. All data provided in this section and elsewhere in the university's website are for informational purposes only, are not intended for trading purposes and do not purport to include every item which may be of interest with respect to any of University of Nebraska's bonds and/or notes.
Information in this section is not an offer to sell securities or the solicitation of an offer to buy securities, nor shall there be any sale of securities in any jurisdiction in which such offer, solicitation or sale would be unlawful prior to registration or qualification under the securities laws of such jurisdiction.
The information on the University of Nebraska website has been provided for the user's convenience without any representation or warranty of accuracy or completeness when posted. Moreover, the University of Nebraska undertakes no obligation to update any information included on the site. Among the information contained on the website is historical information. All information on the website speaks only as of its date, which may be prior to its posting date. The information and expressions of opinion therein are subject to change without notice and the posting of information on the website does not imply that there has been no change in the affairs of the University of Nebraska since the date of posting of such information. Maintenance of any information on the website is not intended as a republication of such information on any date subsequent to the date on which such information was originally published.
The University of Nebraska’s website and documents referenced in this section contain statements that, to the extent they are not recitations of historical fact, may constitute "forward-looking statements." In this respect, the words "estimate," "project," "anticipate," "expect," "intend," "believe" and similar expressions are intended to identify forward-looking statements. A number of important factors affecting the university's business and financial results could cause actual results to differ materially from those stated in the forward-looking statements. For statements of risk factors regarding financial results and condition of the university, see Official Statements and the Annual Disclosure Report. Given these uncertainties, readers are cautioned not to rely on forward-looking statements. To the extent there are conflicts between statements made in the official statements and other parts of this section, the information contained in the official statements should be deemed more reliable.
The office of the vice president for business and finance maintains the bondholder information section of the website. However, this section may include hyperlinks to other parts of the University of Nebraska website and to websites maintained or controlled by others. The office of the vice president for business and finance is not responsible for and does not routinely screen, approve, review or endorse the contents of these websites or this section.
You acknowledge and agree that the University of Nebraska is not responsible for the availability of such sites or this section, and does not endorse and is not responsible or liable for any content, advertising, products, services, forward-looking statements (as defined above) or other materials on or available from external sites or resources, including without limitation information in the nature of third party financial research, analytical tools or execution services. You further acknowledge and agree that the University of Nebraska is not responsible or liable, directly or indirectly, for any damage or loss caused or alleged to be caused by or in connection with use of or reliance on any such content, available on or through any such site or resource.
All users of the Bondholder Information portion of the University of Nebraska’s website remain subject to the general Terms of Use of the University of Nebraska’s website.
If you have read, understand and agree with the above and wish to continue to the University of Nebraska's Bondholder Information website, please click "ACCEPT" below.
You have requested to enter the Bondholder Information section of the University of Nebraska website. The purpose of this section is to provide bondholders, noteholders, and others with general information about the University of Nebraska and its various bond programs. All data provided in this section and elsewhere in the university's website are for informational purposes only, are not intended for trading purposes and do not purport to include every item which may be of interest with respect to any of University of Nebraska's bonds and/or notes.
Information in this section is not an offer to sell securities or the solicitation of an offer to buy securities, nor shall there be any sale of securities in any jurisdiction in which such offer, solicitation or sale would be unlawful prior to registration or qualification under the securities laws of such jurisdiction.
The information on the University of Nebraska website has been provided for the user's convenience without any representation or warranty of accuracy or completeness when posted. Moreover, the University of Nebraska undertakes no obligation to update any information included on the site. Among the information contained on the website is historical information. All information on the website speaks only as of its date, which may be prior to its posting date. The information and expressions of opinion therein are subject to change without notice and the posting of information on the website does not imply that there has been no change in the affairs of the University of Nebraska since the date of posting of such information. Maintenance of any information on the website is not intended as a republication of such information on any date subsequent to the date on which such information was originally published.
The University of Nebraska’s website and documents referenced in this section contain statements that, to the extent they are not recitations of historical fact, may constitute "forward-looking statements." In this respect, the words "estimate," "project," "anticipate," "expect," "intend," "believe" and similar expressions are intended to identify forward-looking statements. A number of important factors affecting the university's business and financial results could cause actual results to differ materially from those stated in the forward-looking statements. For statements of risk factors regarding financial results and condition of the university, see Official Statements and the Annual Disclosure Report. Given these uncertainties, readers are cautioned not to rely on forward-looking statements. To the extent there are conflicts between statements made in the official statements and other parts of this section, the information contained in the official statements should be deemed more reliable.
The office of the vice president for business and finance maintains the bondholder information section of the website. However, this section may include hyperlinks to other parts of the University of Nebraska website and to websites maintained or controlled by others. The office of the vice president for business and finance is not responsible for and does not routinely screen, approve, review or endorse the contents of these websites or this section.
You acknowledge and agree that the University of Nebraska is not responsible for the availability of such sites or this section, and does not endorse and is not responsible or liable for any content, advertising, products, services, forward-looking statements (as defined above) or other materials on or available from external sites or resources, including without limitation information in the nature of third party financial research, analytical tools or execution services. You further acknowledge and agree that the University of Nebraska is not responsible or liable, directly or indirectly, for any damage or loss caused or alleged to be caused by or in connection with use of or reliance on any such content, available on or through any such site or resource.
All users of the Bondholder Information portion of the University of Nebraska’s website remain subject to the general Terms of Use of the University of Nebraska’s website.
If you have read, understand and agree with the above and wish to continue to the University of Nebraska's Bondholder Information website, please click "ACCEPT" below.
[ACCEPT]
Bondholder Information
Debt Instruments | Credit Ratings | Banker/Underwriter
Debt Instruments | Credit Ratings | Banker/Underwriter
Debt Instruments (disclaimer: these are not offering documents)
The information in this section relates to bond and note issues of the University of Nebraska that have been sold and distributed in underwritten public offerings described in the related official statements or similar offering materials prepared for the purpose of the primary offering of such bonds or notes. Each viewer of the following information acknowledges that (i) the University of Nebraska is not now by this document offering any bonds or other securities, nor soliciting an offer to buy any securities, (ii) this information is not to be construed as any description of the University of Nebraska or its programs in conjunction with any offering or remarketing of bonds or other securities of the University — such offerings are only made pursuant to the appropriate official statements or similar offering materials of the University of Nebraska — nor shall anyone assume from the availability of the following information that the affairs of the University of Nebraska (or its programs) have not changed since the date of this information, (iii) no representation is made as to the propriety or legality of any secondary market trading of the bonds or other securities of the University of Nebraska by anyone in any jurisdiction, and (iv) the information speaks as of its date, and the University of Nebraska does not hereby obligate itself in any manner periodically or otherwise to update this information or to maintain the availability of this information.
Outstanding bond issues
University of Nebraska at Kearney
- Student Fees and Facilities Revenue Bonds, Series 2000
- Student Fees and Facilities Revenue Refunding Bonds, Series 2003
- Student Fees and Facilities Revenue Refunding Bonds, Series 2005
- Student Fees and Facilities Revenue Bonds, Series 2006
University of Nebraska-Lincoln
- Student Fees and Facilities Revenue Refunding Bonds, Series 2002
- Student Fees and Facilities Revenue Bonds, Series 2003A & B
- Parking Project Revenue Bonds, Series 2000
- Parking Project Revenue Refunding Bonds, Series 2003
- Parking Project Revenue Refunding Bonds, Series 2005
- Memorial Stadium Revenue Refunding Bonds, Series 2004A & B
University of Nebraska at Omaha
- Student Center Revenue Refunding Bonds, Series 2003
- Student Housing Project Revenue Bonds, Series 2003
- Student Facilities Project Revenue Bonds, Series 2007
University of Nebraska Medical Center
- Student Housing Revenue Bonds, Series 2003
University of Nebraska Facilities Corporation
- Deferred Maintenance Project, Series 1998
- UNMC Electrical System Project, Series 1998-2
- UNMC Research Center of Excellence Project, Series 2002
- UNL Alexander Building Project Lease Rental Revenue Bonds, Series 2003
- UNL Library Storage Project Lease Rental Revenue Bonds, Series 2004
- UNMC Sorrell Center Project Lease Rental Revenue Bonds, Series 2006
- Deferred Maintenance Projects, Series 2006
Copies of Official Statements may be requested by contacting the Office of the Vice President for Business and Finance at This e-mail address is being protected from spambots. You need JavaScript enabled to view it . Direct written requests to:
Office of the Vice President for Business and Finance
3835 Holdrege Street
Lincoln, NE 68583-0742
Credit Ratings
Moody's Investors Services Standard & Poor's Kimberly Tuby
99 Church Street, 9th Floor
New York, NY 10007Josh Stern
55 Water Street
New York, NY 10041Brad Spielman
99 Church Street, 9th Floor
New York, NY 10007Jessica Matsumori
Steuart Tower, Suite 1500
San Francisco, CA 94105
Banker/Underwriter
Scott Keene
Ameritas Investment Corporation
5900 "O" Street
Lincoln, NE 68510
Frequently Asked Questions
How can I purchase University of Nebraska debt securities?
Prospective retail investors in University of Nebraska debt securities must hold brokerage accounts. To purchase securities, please contact your broker.
What are the University of Nebraska’s credit ratings?
The University’s debt is rated by Moody's Investors Service and Standard & Poor’s. Information about specific ratings can be requested from the contacts listed in Credit Ratings.
When is the close of the University of Nebraska’s fiscal year?
The University of Nebraska's fiscal year runs from July 1 to June 30.
How frequently does the University of Nebraska issue financial reports?
The University issues financial reports annually. The reports are generally published in December and made available upon acceptance by the Board of Regents.
When does the University of Nebraska issue its operating budget?
The University publishes its operating budget annually, generally in September.
Who are the University of Nebraska’s auditors?
KPMG LLP.
How can I get a copy of the University of Nebraska’s annual report and operating budget?
These documents are online in the Financial Reports, and Budget and Planning sections of this website.
Does the University of Nebraska file federal tax returns?
Yes, we annually file Form 990 with the Internal Revenue Service.
How can I get a copy of the University of Nebraska’s Form 990?
Form 990 is publicly available for three years after the filing date. You may request a copy by contacting:
How can I purchase University of Nebraska debt securities?
Prospective retail investors in University of Nebraska debt securities must hold brokerage accounts. To purchase securities, please contact your broker.
What are the University of Nebraska’s credit ratings?
The University’s debt is rated by Moody's Investors Service and Standard & Poor’s. Information about specific ratings can be requested from the contacts listed in Credit Ratings.
When is the close of the University of Nebraska’s fiscal year?
The University of Nebraska's fiscal year runs from July 1 to June 30.
How frequently does the University of Nebraska issue financial reports?
The University issues financial reports annually. The reports are generally published in December and made available upon acceptance by the Board of Regents.
When does the University of Nebraska issue its operating budget?
The University publishes its operating budget annually, generally in September.
Who are the University of Nebraska’s auditors?
KPMG LLP.
How can I get a copy of the University of Nebraska’s annual report and operating budget?
These documents are online in the Financial Reports, and Budget and Planning sections of this website.
Does the University of Nebraska file federal tax returns?
Yes, we annually file Form 990 with the Internal Revenue Service.
How can I get a copy of the University of Nebraska’s Form 990?
Form 990 is publicly available for three years after the filing date. You may request a copy by contacting:
Office of the Vice President for Business and Finance
3835 Holdrege Street
Lincoln, NE 68583-0742
Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it

