Direct purchase of materials and/or equipment to realize cost savings. 

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.  

The School Board is tax exempt from sales tax on the purchase of construction materials, supplies and equipment that are part of this contract.  Sales tax savings have been used in the past to fund capital projects that may otherwise have not been funded.

Money saved with sales tax savings will be used for capital projects that may otherwise have not been funded.

Ensure effective management of the organization, operations and facilities to maximize the use of resources and promote a safe, efficient and effective learning environment for Clay County students.

School Board approve the change order.