Audit 308658

Title: Note B - Loans Outstanding Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Field Museum of Natural History (the “Museum”) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Specifically, an expenditure on this schedule could be recorded as an expense or as a capital expenditure in the Museum’s financial statements. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements of the Museum. De Minimis Rate Used: N Rate Explanation: The Museum did not elect to use the option of the 10% de minimis indirect cost rate. There were no loans or loan guarantees outstanding at December 31, 2023.

Title: NOTE D - NON-CASH ASSISTANCE Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Field Museum of Natural History (the “Museum”) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Specifically, an expenditure on this schedule could be recorded as an expense or as a capital expenditure in the Museum’s financial statements. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements of the Museum. De Minimis Rate Used: N Rate Explanation: The Museum did not elect to use the option of the 10% de minimis indirect cost rate. The Museum did not receive any federal non-cash assistance during the year ended December 31, 2023.

Title: NOTE E - FEDERAL INSURANCE Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Field Museum of Natural History (the “Museum”) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Specifically, an expenditure on this schedule could be recorded as an expense or as a capital expenditure in the Museum’s financial statements. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements of the Museum. De Minimis Rate Used: N Rate Explanation: The Museum did not elect to use the option of the 10% de minimis indirect cost rate. The Museum had no federal insurance for the year ended December 31, 2023.