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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Pass-Through Activity

Notes to SEFA
Note 10: 10% de Minimis Indirect Cost Rate

The purpose of this note is for agencies to disclose whether or not they have elected to receive the 10% de minimis indirect cost rate per uniform guidance. Agencies can elect to receive the 10% de minimis indirect cost rate to recover allowable indirect costs on grants or cooperative endeavor agreements in lieu of a Federally-negotiated indirect cost rate.

In the SEFA web application, under the Notes navigation menu, select Note 10 and disclose whether or not the agency elected to use the 10% de minimis indirect cost rate:

  1. Select either Yes or No.
  2. Enter the text for SEFA Note 10 in the Comments field.
  3. Click Save.
Glenn Hegar
Texas Comptroller of Public Accounts
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