Direct purchasing change orders are almost always deductive and are the sole initiative of the owner. These change orders represent the purchase of materials and/or equipment directly by the School Board in order to save the sales tax. The direct purchases are deducted from the original contract in the form of a change order.  Change orders affect the scope of the project and are required to be School Board approved by State Requirements for Educational Facilities and Florida Statutes.

This deduction from the construction contract in the amount of $48,981.72 will not impact the budget.  A total tax savings in the amount of $2,819.72 is realized as a result of this direct purchasing change order.

Michael J. Elliott, Assistant Superintendent of Support Services

Data Source:

Facility Planning and Construction