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.  Contractor:  Halbert Contracting Company, Inc.; Architect:  McCullar & Boatright Architects, P.A. 

Approve the change order.

A total tax savings in the amount of $1,897.79 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