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. Note: Equipment provided in this list has state agency pre-approval for purchases that support the operation and improvement of School Nutrition Programs only.
- Refrigerator and Freezer - Excluding Walk-in Units
- Blast Chiller
- Camchiller
- Combo
- Glass Door
- Ice Chest
- Ice Machine
- Milk Cooler
- Mobile
- Reach-in
- Roll-in
- Undercounter
- Work-top
- Gas or Electric Oven/Range/Stove/Steamer
- Combi
- Convection
- Conventional
- Conveyor
- Countertop
- Double Stack
- Griddle
- Heat-n-Hold
- Holding Unit
- Induction Cooktop
- Range Top
- Reel
- Rotating Rack
- Hot or Cold Cart/Cabinet
- Beverage Service
- Buffet
- Holding
- Mobile
- Proofing
- Retherm
- Rolling
- Self Serve
- Serving
- Warming
- Hood
- Exhaust
- Fire Suppression Hood
- Condensate
- Mixer
- Countertop
- Floor
- Kitchen Sink
- Compartment
- Hand
- Utility
- Individual Equipment Items
- Air Fryer
- Barbeque (allowable when serving reimbursable meals)
- Bagging Machine
- Braising Pan
- Broiler
- Cold Pan Serving Counter
- Commercial Juicer
- Cook/Chill System
- Depositor and Filling Machine
- Dishwasher
- Dough Divider
- Drawer Warmer
- Floor Scrubber
- Food Display (Hot or Cold)
- Food Processor
- Food Slicer, Chopper, Dicer, etc.
- Generator
- Griddle
- Hot Well Transport System
- Meal/Food Packing Machine
- Menu Boards (Kitchen/Serving Area)
- Microwave
- Milk Dispensers
- Pizza Oven
- Plate/Tray Dispenser
- Point of Sale (POS) System and Licensing Renewal
- Produce Washers
- Salad Bar
- Serving Equipment
- Serving Line System (Hot or Cold)
- Shrink Wrapper Machine
- Smoothie Blender
- Speed Line (Hot or Cold)
- Stainless Steel Work Tables
- Steam Jacket Kettle (Gas or Electric)
- Steam Table
- Styrofoam Recycling Machine
- Tilt Skillet
- 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 list; 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 November 15, 2023.
Questions:
Resource Management Unit | SNPCafeFundQuestions@cde.ca.gov
Last Reviewed: Friday, November 17, 2023
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