- Buy American Provision Exception Worksheet
- Procurement in the 21st Century
- Procuring Local Foods for Child Nutrition Programs
- Procuring Local Meats in Child Nutrition Programs
- State of Colorado Procurement Manual
- SP 04-2017s Model Functional Requirements for State and Local Information Technology Systems (Oct. 7, 2016)
- Vendor Procurement Training handout
- SP39-2017os Local Agency Procurement Reviews for School Food Authorities (June 30, 2017)
- Procurement - Purchasing Agreement Table
- SP05 - 2017 Q&A Purchasing Goods and Services Using Cooperative Agreements, Agents and Third-Party Services
- SP39-2016 State Agency Prior Approval Process for School Food Authority (SFA) Equipment Purchases
- SP 35-2016s Bonding Requirements for Food Service Management Companies and Other Subcontractors
- Buy American Provision for Industry - Letter from Undersecretary Kevin Concannon
- SP 24-2016b Compliance with Enforcement of the Buy American Provision in the National School Lunch Program
- SP 01-2016, CACFP 01-2016, SFSP 01-2016 Procuring Local Meat, Poultry, Game and Eggs for Child Nutrition Programs
- SP 12-2016; CACFP 05-2016; SFSP 09-2016 Guidance on Competitive Procurement Standards for Program Operators
- SP 02-2016; CACFP 02-2016; SFSP 02-2016: Questions and Answers on the Transition to and Implementation of 2 CFR Part 200
- SP 35 - 2012 Procuring Services of Purchasing Cooperatives, Group Purchasing Organizations, Group Buying Organizations, etc.
Capital Equipment Purchases
Capital Equipment Approval Procedures
For equipment purchases, in excess of $5,000 or the lesser of the district’s capitalization threshold, please complete the Equipment Purchase Approval Tree process to determine if the planned equipment purchase is allowable and to determine if equipment purchase is on the prior approval list as permitted by USDA Memo SP31-2014.
For capital equipment purchases not on the prior approval list in the Equipment Purchase Approval Tree, the school food authority (SFA) will need to complete the Form for Prior Approval by CDE for Capital Equipment Purchases. The Form for Prior Approval by CDE for Capital Equipment Purchases is not required if the Equipment Purchase Approval Tree documentation shows that the purchase is on the prior approval list.
Equipment expenditures may be allowable as direct costs provided that purchases of equipment, with a unit cost in excess of $5,000 or the lesser of the district’s capitalization threshold, have the prior approval of CDE (2 CFR 200.439*) SFAs may use the Equipment Purchase Approval Tree process. In addition, keep all documentation of this equipment purchase approval process for audit purposes, if the purchase is allowable, based on the results.
*Capital Assets and Capital Equipment
2 CFR §200.12 Capital assets is defined as tangible or intangible assets used in operation having a useful life of more than one year which are capitalized in accordance with GAAP.
Capital assets include:
(a) Land, buildings (facilities), equipment, and intellectual property (including software) whether acquired by purchase, construction, manufacture, lease-purchase, exchange, or through capital leases; and
(b) Additions, improvements, modifications, replacements, rearrangements, reinstallations, renovations or alterations to capital assets that materially increase their value or useful life (not ordinary repairs and maintenance).
2 CFR §200.33 Capital Equipment is defined by Federal regulations as tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the SFA/LEA for financial statement purposes, or $5,000.