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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, this institution is prohibited from discriminating on the basis of race, color, national origin, sex (including gender identity and sexual orientation), disability, age, or reprisal or retaliation for prior civil rights activity.

Program information may be made available in languages other than English. Persons with disabilities who require alternative means of communication to obtain program information (e.g., Braille, large print, audiotape, American Sign Language), should contact the responsible state or local agency that administers the program or USDA’s TARGET Center at (202) 720-2600 (voice and TTY) or contact USDA through the Federal Relay Service at (800) 877-8339.

To file a program discrimination complaint, a Complainant should complete a Form AD-3027, USDA Program Discrimination Complaint Form which can be obtained online at:, from any USDA office, by calling (866) 632-9992, or by writing a letter addressed to USDA. The letter must contain the complainant’s name, address, telephone number, and a written description of the alleged discriminatory action in sufficient detail to inform the Assistant Secretary for Civil Rights (ASCR) about the nature and date of an alleged civil rights violation. The completed AD-3027 form or letter must be submitted 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; or
  2. fax:
    (833) 256-1665 or (202) 690-7442; or
  3. email:

This institution is an equal opportunity provider.

Click here for Nondiscrimination Statement translations.