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Capital Expenditure Approved List

U. S. Department of Agriculture (USDA) Capital Expenditure Approved List for school food authority equipment purchases.

For more information on the purchase of equipment and instructions for submitting a request for equipment not on this list, please see Management Bulletin SNP-38-2014 at USDA Capital Expenditure List and Equip. Purchases.

  1. Refrigerator and Freezer - Excluding Walk-in Units
    1. Blast Chiller
    2. Camchiller
    3. Combo
    4. Glass Door
    5. Ice Chest
    6. Milk Cooler
    7. Mobile
    8. Reach-in
    9. Roll-in
    10. Undercounter
    11. Work-top
  2. Gas or Electric Oven/Range/Stove/Steamer
    1. Combi
    2. Convection
    3. Conventional
    4. Conveyor
    5. Countertop
    6. Double Stack
    7. Griddle
    8. Heat-n-Hold
    9. Holding Unit
    10. Induction Cooktop
    11. Range Top
    12. Reel
    13. Rotating Rack
  3. Hot or Cold Cart/Cabinet
    1. Beverage Service
    2. Buffet
    3. Holding
    4. Mobile
    5. Proofing
    6. Retherm
    7. Rolling
    8. Self Serve
    9. Serving
    10. Warming
  4. Hood
    1. Exhaust
    2. Condensate
  5. Mixer
    1. Countertop
    2. Floor
  6. Kitchen Sink
    1. Compartment
    2. Hand
    3. Utility
  7. Individual Equipment Items
    1. Barbeque (allowable when serving reimbursable meals)
    2. Bagging Machine
    3. Braising Pan
    4. Broiler
    5. Cold Pan Serving Counter
    6. Cook/Chill System
    7. Depositor and Filling Machine
    8. Dishwasher
    9. Dough Divider
    10. Drawer Warmer
    11. Food Display (Hot or Cold)
    12. Food Processor
    13. Food Slicer, Chopper, Dicer, etc.
    14. Griddle
    15. Hot Well Transport System
    16. Meal/Food Packing Machine
    17. Menu Boards (Kitchen/Serving Area)
    18. Microwave
    19. Pizza Oven
    20. Plate/Tray Dispenser
    21. Produce Washers
    22. Salad Bar
    23. Serving Equipment
    24. Serving Line System (Hot or Cold)
    25. Shrink Wrapper Machine
    26. Smoothie Blender
    27. Speed Line (Hot or Cold)
    28. Stainless Steel Work Tables
    29. Steam Jacket Kettle (Gas or Electric)
    30. Steam Table
    31. Styrofoam Recycling Machine
    32. Tilt Skillet
    33. Tray Sealer Machine
  • Per title 2, Code of Federal Regulations, Section 200.439: "Capital expenditures for special purpose equipment are allowable as direct costs, provided that items with a unit cost of $5,000 or more have the prior written approval of the Federal awarding agency or pass-through entity."

  • Per USDA Policy Memorandum SP 31-2014, school food authorities purchasing equipment from this list are not required to receive prior approval from the California Department of Education (CDE).

  • Note: equipment approvals assume existing utility connections are adequate and within the area where the equipment will be installed per manufacturer requirements. Service systems--new or upgrades are unallowable expenses using nonprofit school food service funds. E.g., air conditioners, heating systems, ventilation systems, intercommunication systems, sanitary systems, sewer systems, telephone, and computer lines. The California School Accounting Manual Procedure 770 provides criteria for identifying service systems.

  • Per USDA Policy Memorandum SP 39-2016, SFSP 13-2016, CACFP 11-2016, only school districts operating the Child and Adult Care Food Program (CACFP) and/or Summer Food Service Program (SFSP) in conjunction with the School Nutrition Program (SNP) are not required to receive prior approval from the CDE before purchasing equipment appearing on this lis; however, school districts on either program must account for the expense in the program budget to which the cost pertains.

The effective date of the USDA Capital Expenditure Approved List for SNPs is July 21, 2014.

The effective date of the USDA Capital Expenditure Approved List for SNPs with CACFP or SFSP programs is June 2, 2016.

Questions:   Resource Management Unit | SNPCafeFundQuestions@cde.ca.gov | 800-952-5609
Last Reviewed: Tuesday, June 7, 2022
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