[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-536100-105":59,"doc-detail-536100-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","purchasing-equipment-child-nutrition-program","Purchasing Equipment - Child Nutrition Program","","Guidance for Child Nutrition Program participants on how to determine whether a proposed purchase for a nonprofit school food service account is allowable, necessary, and reasonable, and how to classify items as “Equipment” under OMB and USDA definitions. Outlines requirements for using allowable funds, checking a pre-approved equipment list, completing attestation or pre-approval requests, selecting the correct procurement method, and documenting and retaining the full process for at least three years plus the current.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":35,"@type":76,"position":81},"https://docshare.wps.com/document/healthcare/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/purchasing-equipment-child-nutrition-program/536100/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/purchasing-equipment-child-nutrition-program/536100.png","ImageObject",300,407,{"name":92,"@type":93},"Adam","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-10","2026-10-10",true,{"@type":102,"interactionType":103,"userInteractionCount":29},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"How can a Child Nutrition Program participant confirm a purchase is allowable?","Question",{"text":112,"@type":113},"Participants must verify that purchases using funds from a nonprofit school food service account are an allowable use of those funds. They must also determine the purchase is necessary and reasonable and will be used for the operation and improvement of the school food service.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What is the definition of Equipment used in this guidance?",{"text":117,"@type":113},"Equipment is defined as tangible personal property (including information technology systems) with a useful life of one year or longer and a per-unit acquisition cost that meets or exceeds the lesser capitalization threshold established for financial statement purposes, including $10,000 or a lower local threshold.",{"name":119,"@type":110,"acceptedAnswer":120},"What steps are required if the item is not on the Pre-Approved Equipment List?",{"text":121,"@type":113},"If the item is not included, the SFA must obtain approval to use funds from the nonprofit school food service account. The Equipment Purchase PreApproval Request form must be completed and submitted to NutritionProcurement@isbe.net.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},536100,1791688825,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":34,"category_name":35,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":29,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":8,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":81,"preview_page_count":4},1374404737137,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Purchasing Equipment  \nIf you are a Child Nutrition Program participant that is considering or needing to purchase equipment it can sometimes feel overwhelming and/or you may not know where to start. ISBE staff are here to help you.  \nFirst let’s start with noting, that all purchases made with funds from your non-profit school food service account must bean allowable use of those funds, whether they meet the definition of Equipment or not and must be purchased through the appropriate procurement method.  \nDetermine if it is an allowable expense to your nonprofit school food service account. Determine if this purchase is necessary and reasonable and will be used for the operation and improvement of the school food service. If you are unsure about your answer to this question, please reach out to our Resource Management staff, Mike ([mgogerty@isbe.net](mgogerty@isbe.net)) or Toby ([rturek@isbe.net](rturek@isbe.net) ) .  \nEquipment is defined by OMB and the USDA as:  \nTangible 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  \nDoes the item(s) meet the definition of Equipment?  \nfinancial statement purposes, $10,000, or a lower threshold set by local level regulations.  \nIf the item(s) that you are considering purchasing do NOT meet this definition of equipment, then you will need to ensure that the purchase is necessary and reasonable for proper and efficient performance and administration of the Child Nutrition Programs (CNP) and that the purchasing process follows applicable procurement requirements.  \nIf the item(s) that you are considering purchasing DO meet the definition of equipment, then the following steps should be followed.  \nRead and check the Pre-Approved Equipment List on our website to see if the item(s) you are looking to purchase are included on this list.  \nIf the item(s) you are purchasing are on the Pre-Approved Equipment List, then you will need to read through the Equipment Purchase Attestation Statement and certify that all of the required criteria are true and sign the form. The SFA does NOT need to send this form to ISBE, but they MUST maintain this documentation.  \nIf the item(s) you are purchasing are NOT on the Pre-Approved Equipment List, then the SFA will need to obtain approval if they wish to use funds from the nonprofit school food service account for this purchase. The Equipment Purchase PreApproval Request form needs to be completed and submitted to [NutritionProcurement@isbe.net](NutritionProcurement@isbe.net).  \nIf the equipment is allowable based on all of the previous steps, then the SFA may move forward with purchasing the equipment. The SFA should determine based on the price of the purchase which procurement method is required. Do you need to follow the micro-purchase method, small/informal procurement method or does this require a formal procurement process?  \nIf you have questions regarding which procurement method you must use or if you need assistance in following the proper procurement process please reach out to the procurement team, [NutritionProcurement@isbe.net](NutritionProcurement@isbe.net)[ ](NutritionProcurement@isbe.net)[and we will be happy to assist you. The SFA must document this entire process](and we will be happy to assist you. The SFA must document this entire process), must maintain this documentation for a minimum of 3 years plus the current and it must be readily available upon request.","cbCaic5chy1FTvbV","https://ap.wps.com/l/cbCaic5chy1FTvbV","pdf",166476,"English","# Purchasing Equipment\n## Allowable expense and Equipment definition\n## Pre-approved list, attestation, and pre-approval request\n## Selecting procurement method and documenting the process","[{\"question\":\"How can a Child Nutrition Program participant confirm a purchase is allowable?\",\"answer\":\"Participants must verify that purchases using funds from a nonprofit school food service account are an allowable use of those funds. They must also determine the purchase is necessary and reasonable and will be used for the operation and improvement of the school food service.\"},{\"question\":\"What is the definition of Equipment used in this guidance?\",\"answer\":\"Equipment is defined as tangible personal property (including information technology systems) with a useful life of one year or longer and a per-unit acquisition cost that meets or exceeds the lesser capitalization threshold established for financial statement purposes, including $10,000 or a lower local threshold.\"},{\"question\":\"What steps are required if the item is not on the Pre-Approved Equipment List?\",\"answer\":\"If the item is not included, the SFA must obtain approval to use funds from the nonprofit school food service account. The Equipment Purchase PreApproval Request form must be completed and submitted to NutritionProcurement@isbe.net.\"}]","Purchasing Equipment - Child Nutrition Program | PDF",1791601832]