{"text_format":"1","workbook":"xlsx","n_sheets":5,"sheets":["Instructions","Flowchart","Capital Equip Approval Request","IDC Tool","Capital Equipment"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":0,"defined_names":11,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Instructions","index":0,"n_rows":23,"n_cols":2,"rows_kept":23,"cut":false,"hidden":false,"merged":[[0,0,0,10],[1,0,1,10],[2,0,2,10]]}
["Colorado Department of Education"]
["Office of School Nutrition"]
["Instructions Page"]
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["1.  When opening this document you will need to enable macros for the series of questions to work properly.  "]
["       When the worksheet is opened you might see the following message in the header of the workbook.  Please select Enable Content to continue."]
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["2. Use the Flowchart tab to determine if purchase is allowable:"]
["Make sure to save a copy of the determination and keep with the purchase records for the capital equipment"]
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["3.  If you navigate off the page by clicking on an external link provided, you can pick up where you left off by re-clicking on the workbook tab."]
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[null,"Additional Help:"]
[null,"For your capital equipment purchase questions contact Diane Matthews at"]
[null,"matthews_d@cde.state.co.us"]
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[null,"For your other questions such as other than equipment items contract Yolanda Lucero at"]
[null,"lucero_y@cde.state.co.us"]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Flowchart - Equipment Purchase"]
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[null,"References:"]
[null,"*  Other funding sources may include general fund, capital projects fund or other sources outside of Fund 21."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  "]
[null,null,"(1) Capital assets - means tangible or intangible assets used in operation having a useful life of more than one year which are capitalized in accordance with GAAP. "]
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[null,null,"(2) Equipment - Equipment means 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 non-Federal entity for financial statement purposes, or $5,000.  (2 CFR 200.33)"]
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[null,null," (3) $250,000 or 25% of Building value, lower of these two thresholds."]
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[null,null,"(4) Other non equipment items could include minor renovations"]

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["Capital Equipment Approval Request Form: ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CDE USE ONLY"]
[" Authorized SFA individual can complete all sections and send to bodnar_j@cde.state.co.us; multiple requests may be included on one page"]
["SFA ID#","SFA Name","School Site Code #","School Name","Name of capital equipment* seeking approval for ","Expected Cost/ Quote","Spec attached?","# of quotes obtained ","Will the  food service fund (Fund 21) be used for this purchase?  Do not include purchases from other funds.","Does Fund 21  have an adequate SFA profit and resources for this purchase?**  ","Is this purchase for a site participating in the Child Nutrition Programs?","Is this purchase necessary for Food service operations","Planned Installation Date","Date Submitted","Submitted and authorized by:","Notes",null,"Approved Date","Approved by","Notes"]
[12345,"Example School",321,"Example School District","Steamer",9100,"Yes",3,"Yes","Yes","Yes","Yes","2012-05-04","2012-03-28","Case Sample","The cost includes delivery and vendor installation"]
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["*Equipment - Equipment means 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 Non- Federal entity for financial statement purposes, or $5,000.  (2 CFR 200.33)"]
["**C.R.S.22-32-120(2): capital outlay shall not be included in computing the cost of reimbursable school meals served"]
["  "]
[null,"Jan Bodnar"]
[null,"Program Specialist, Office of School Nutrition"]
[null,"mailto: bodnar_j@cde.state.co.us"]
[null,"303-866-6306"]

{"sheet":"IDC Tool","index":3,"n_rows":31,"n_cols":2,"rows_kept":31,"cut":false,"hidden":true,"merged":[[20,0,20,1],[0,0,0,1],[1,0,1,1],[17,0,17,1],[18,0,18,1],[19,0,19,1]]}
["Food Service Fund: Indirect Costs (IDC)"]
["Calculating your max indirect cost threshold:"]
[null,"total annual expenditures - food service "]
[null,"less unallowable costs to food service fund, if any (such as bad debts, fines, capitalized equipment)"]
[{"$f":"A3-A4","v":0},"Adjusted total annual expenditures - Food Service"]
[null,"less 0630 food cost, 0632, 0633 USDA foods/fees"]
[null,"less the amount of indirect cost that was charged against food service fund (0869), if applicable\n      (overhead 0868 is not to be used for food service program)"]
[null,"deduct any expense(s) that are considered part of the indirect cost pool and charged directly to food service fund (program codes: 2300s, 2500s, 2600s, 2800-2809, 2815-2899, 2900s)"]
[{"$f":"A5-A6-A7-A8","v":0},"subtotal, indirect cost base"]
[null,"non-restricted rate (%)\nmultiply indirect cost base by nonrestricted indirect cost rate (%) , this can be found on Public School Finance website http://sites.cde.state.co.us/cdefinance/icrc"]
[{"$f":"A9*A10","v":0},"MAX indirect cost, (indirect cost base x nonrestricted rate)  \n     School Districts are not allowed to charge food service fund above this amount, directly and/or indirectly"]
[null,"amount of indirect cost that was charged against food service fund (0869), if applicable\n      (overhead 0868 is not to be used for food service program)"]
[null,"any expense(s) that are considered part of the indirect cost pool and charged directly to food service fund (program codes: 2300s, 2500s, 2600s, 2800-2809, 2815-2899, 2900s)"]
[{"$f":"A12+A13","v":0},"subtotal of indirect charges and direct charges related to indirect cost pool"]
[{"$f":"A11","v":0},"(subtract MAX indirect cost)"]
[{"$f":"A14-A15","v":0},"If amount is greater than max indirect cost, then the food service fund was overcharged for indirect costs"]
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["What is my nonrestricted indirect cost rate?  "]
["This is a generic calculation, please refer to the website for your district's specific details."]
["Please visit Public School Finance website, http://sites.cde.state.co.us/cdefinance/icrc for your district's annual nonrestricted indirect cost rate!"]
["            Program expenses (district wide):"]
[null,"Support Services- General Admin (2300s) such as a legal services, audit services, executive administration services"]
[null,"Support Services- Business (2500s) such as business/fiscal services, budgeting, payroll, financial accounting, purchasing, warehouse distributing services, printing services"]
[null,"Operation and Maintenance (2600s) such as operating building services (HVAC), vehicle operation and maintenance, security, safety"]
[null," Support Service Center (2800-2809,2815-2899) such as communication services, recruiting, in-service trainings, information systems, risk management"]
[null,"Other Support Services  (2900s) such as severance payment, volunteer services"]
[{"$f":"SUM(A22:A26)","v":0}," Administrative Charges part of indirect cost pool "]
[null,"(-/+) Carry Forward Amount "]
[{"$f":"A27+A28","v":0},"District Wide Indirect Cost Pool "]
[null,"   District Wide Direct Costs"]
[{"$f":"A29/A30","v":{"$error":"#DIV/0!"}},"Nonrestricted Indirect Cost Rate (divide indirect costs into direct costs)"]

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[null,"Capital Equipment Prior Approved List"]
[null,"Cooktops, Ranges"]
[null,"Dough Divider/Bun Cutter"]
[null,"Dough Roller/Sheeter"]
[null,"Food Processors/Cutters"]
[null,"Induction Cookers"]
[null,"Mixers"]
[null,"Ovens"]
[null,"Slicers"]
[null,"Steam Tables"]
[null,"Steamers"]
[null,"Tilting Kettle, Skillet, Braiser"]
[null,"Vertical Cutter Mixer"]
[null,"Warmers, Countertop and Drawers"]
[null,"Refrigerated Prep Tables"]
[null,"Freezers and Refrigerators:  please submit details of any walk-in plans via the capital equipment approval form"]
[null,"Holding/Proofing Cabinets: Stationary and/or Mobile "]
[null,"Storage Racks"]
[null,"Dishwasher"]
[null,"Water Heater Booster"]
[null,"Cash Registers/POS  Hardware (software needs prior CDE approval)"]
[null,"Vehicle to Transport Food"]
[null,"Kiosks/Vending Machines"]
[null,"Milk Coolers"]
[null,"Serving line: Refrigerated/heated, including serving shelf/ guards"]