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. This change order corrects purchase orders previously approved but requiring adjustment as a result of shipping fee changes, quantity of material changes, cancellation by the contractor, etc.

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.