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District staff report change orders that save about $653,115 in sales tax on new high school work

July 23, 2025 | Marion, School Districts, Florida


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District staff report change orders that save about $653,115 in sales tax on new high school work
District staff reported July 22 that using a construction-management delivery method with owner direct purchase has produced a change order that will save the district approximately $653,115 in sales tax on certain portions of the new high school project and Osceola Middle School improvements.

Interim Superintendent Dr. Danielle Brewer explained the change order and cited board policy 63.45, which authorizes the superintendent or designee to approve construction contract change orders and requires reporting each approved change order to the board at the following meeting.

The informational item listed specific compensations: a compensation amendment number 3 to the construction manager contract and guaranteed maximum price (GMP) updates for Buildings 1–4 interior finishes, Buildings 6–10 and courtyards related to construction of the new high school (project 24-105), and GMP change order number 2 for Osceola Middle School building improvements (Project 25-115).

No vote was required; staff said the superintendent or designee had already signed approval per board policy and would enter the approvals into the official minutes. The district characterized the owner direct-purchase process as a means to reduce sales tax costs on materials.

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