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Office of P-20 Education Policy
Child Nutrition Program Administration
89 Washington Avenue, Room 375 EBA, Albany, NY 12234
Phone: (518) 473-8781 Fax: (518) 473-0018

School Food Service Directors/Managers
Paula Tyner-Doyle, Coordinator
Wednesday, October 12, 2016
Approval Process for School Food Authority (SFA) Equipment Purchases

This memorandum contains information pertaining to the requirement for  SFAs to obtain prior approval for equipment purchase(s) from the State Education Department.  Government-wide requirements found in the Office of Management and Budget (OMB) guidance cited at 2 CFR 200 (Subpart E Cost Principles), 2 CFR 200.439, Equipment and other capital expenditures, require a SFA to obtain the prior written approval of its awarding agency before incurring the cost of a capital expenditure.  Both the OMB guidance and Generally Accepted Accounting Principles identify equipment as a capital asset.  The OMB guidance and Department of Agriculture (USDA) regulations at 2  CFR 200.33 define “equipment” as tangible personal property (including information technology systems) having a useful life of one year or longer and a per-unit acquisition cost that equals or exceeds the lesser capitalization level established for financial statement purposes, $5,000, or a lower threshold set by local level regulations.

Purchasing equipment and other capital assets exposes the Child Nutrition Program to greater risk than do expenditures for such routine, recurring items as staff salaries, supplies, etc.  SED’s prior review and approval provides reasonable assurance that the asset’s acquisition cost is reasonable, necessary, and allocable for Program purposes and that the nonprofit food service account can absorb the cost or that there is another appropriate funding source and the nonprofit food service account has a plan and the capacity to pay the fund back, if applicable.

New York State has received approval to allow SFAs to purchase equipment found on the attached NYSED Child Nutrition Program Pre-Approved Capital Equipment List without prior SED approval.  SFAs must  purchase those equipment items following federal, State, or local procurement procedures, as applicable, without submitting a prior approval request to SED.  The SFA must complete the Equipment Purchase Based on Approved Equipment List  Attestation and keep on file along with supporting documentation for review during future Administrative and Procurement Reviews.

If a SFA needs to purchase equipment not included on the NYSED Child Nutrition Program Pre-Approved Capital Equipment List, it must submit a request for approval to SED prior to purchasing the item as required by 2 CFR 200.439 on the attached Equipment Purchase/Capital Expenditure Pre-Approval Request Form.  SED will review the request and will notify the SFA of approval/denial.  Once the requested equipment is approved for purchase, the SFA must purchase those equipment items following federal, State or local procurement procedures, as applicable.  The SFA must keep the SED approval and all supporting documentation of the procurement on file for review during future Administrative and Procurement reviews.

During administrative reviews required by 7 CFR Part 210.18 and procurement audits as required by 2 CFR 200.501, SED will review equipment purchases, ensuring  purchases were made based on either the approved equipment list or the SED prior approval process.  If equipment purchase(s) are deemed unallowable during any audit or review process, NYSED may disallow the purchase(s) and require the SFA to replenish the non-profit school food account as appropriate.

The Equipment Purchase/Capital Expenditure Pre-Approval Request Form can be emailed to  If you have any questions regarding this memo, please contact your Child Nutrition Program Representative at 518-473-8781.



New York State Education Department Child Nutrition Program Administration Pre-Approved Capital Equipment List

Equipment Purchase Based on Pre-Approved Equipment List  Attestation in Word and PDF

Equipment Purchase/Capital Expenditure Pre-Approval Request Form in Word and PDF

USDA Nondiscrimination Statement

In accordance with Federal civil rights law and U.S. Department of Agriculture (USDA) civil rights regulations and policies, the USDA, its Agencies, offices, and employees, and institutions participating in or administering USDA programs are prohibited from discriminating based on race, color, national origin, sex, disability, age, or reprisal or retaliation for prior civil rights activity in any program or activity conducted or funded by USDA. 

Persons with disabilities who require alternative means of communication for program information (e.g. Braille, large print, audiotape, American Sign Language, etc.), should contact the Agency (State or local) where they applied for benefits. Individuals who are deaf, hard of hearing or have speech disabilities may contact USDA through the Federal Relay Service at (800) 877-8339.  Additionally, program information may be made available in languages other than English.

To file a program complaint of discrimination, complete the USDA Program Discrimination Complaint Form, (AD-3027) found online at:, and at any USDA office, or write a letter addressed to USDA and provide in the letter all of the information requested in the form. To request a copy of the complaint form, call (866) 632-9992. Submit your completed form or letter to USDA by:

(1)     mail: U.S. Department of Agriculture
         Office of the Assistant Secretary for Civil Rights
         1400 Independence Avenue, SW
         Washington, D.C. 20250-9410;

(2)     fax: (202) 690-7442; or

(3)     email:

This institution is an equal opportunity provider.


Click here for Nondiscrimination Statement translations.

Los demás programas de asistencia nutricional del FNS, las agencias estatales y locales, y sus beneficiarios secundarios, deben publicar el siguiente Aviso de No Discriminación:

De conformidad con la Ley Federal de Derechos Civiles y los reglamentos y políticas de derechos civiles del Departamento de Agricultura de los EE. UU. (USDA, por sus siglas en ingles), se prohíbe que el USDA, sus agencias, oficinas, empleados e instituciones que participan o administran programas del USDA discriminen sobre la base de raza, color, nacionalidad, sexo, discapacidad, edad, o en represalia o venganza por actividades previas de derechos civiles en algún programa o actividad realizados o financiados por el USDA.

Las personas con discapacidades que necesiten medios alternativos para la comunicación de la información del programa (por ejemplo, sistema Braille, letras grandes, cintas de audio, lenguaje de seas americano, etc.), deben ponerse en contacto con la agencia (estatal o local) en la que solicitaron los beneficios. Las personas sordas, con dificultades de audición o discapacidades del habla pueden comunicarse con el USDA por medio del Federal Relay Service [Servicio Federal de Retransmisión] al (800) 877-8339. Además, la información del programa se puede proporcionar en otros idiomas.

Para presentar una denuncia de discriminación, complete el Formulario de Denuncia de Discriminación del Programa del USDA, (AD-3027) que está disponible en linea en: y en cualquier oficina del USDA, o bien escriba una carta dirigida al USDA e incluya en la carta toda la información solicitada en el formulario. Para solicitar una copia del formulario de denuncia, llame al (866) 632-9992. Haga llegar su formulario lleno o carta al USDA por:

(1)     correo: U.S. Department of Agriculture
         Office of the Assistant Secretary for Civil Rights
         1400 Independence Avenue, SW
         Washington, D.C. 20250-9410;

(2)     fax: (202) 690-7442; o

(3)     correo electró

Esta institución es un proveedor que ofrece igualdad de oportunidades.