Concerns Regarding Nelnet Financial Reporting or Related Matters

The Audit Committee of the Nelnet Board of Directors has established procedures, in compliance with Section 301 and 806 of the Sarbanes-Oxley Act, for the receipt, retention, and disposition of anonymous concerns or complaints related to financial reporting, internal controls, auditing, and other governance-related matters for all Nelnet businesses. Nelnet encourages our vendors, clients, shareholders, customers, and associates to report such activities anonymously, utilizing the third-party reporting from Ethical Advocate. Ethical Advocate provides anonymous and confidential incident reporting through a secure, encrypted online form. Submitters can create an account to see a response regarding their concern.