PO Change Orders vs. New Purchase Orders

Scenario	Change Order to Existing PO	New PO	Rationale
Quantity increase for same item/service	Best Practice	X	Original scope remains intact; only quantity changes.
Minor price adjustment due to inflation, freight, or market changes	Best Practice	X	Maintains continuity of the original commitment.
Extension of service period under same agreement	Best Practice	X	Same service, same supplier, extended duration.
Additional funding needed to complete original project scope	Best Practice	X	Supports the original business requirement.
Revision of delivery dates or milestones	Best Practice	X	Administrative change to existing obligation.
Correcting PO errors (pricing, account coding, ship-to address)	Best Practice	X	Administrative correction.
Supplier requests additional payment for approved scope changes	Best Practice	X	Documents the evolution of the original project.
Entirely new product or service requirement	X	Best Practice	Separate business need.
New project, cost center, or capital request	X	Best Practice	Different funding and approval path.
Original PO is fully invoiced and closed	X	Best Practice	Closed commitments should generally not be reopened.
Different contract or statement of work	X	Best Practice	Separate commercial obligation.
Additional work that was not foreseeable in the original scope	X	Best Practice	Avoids scope creep and audit concerns.
Different supplier	X	Required	A PO can only be issued to one supplier.
Scenario	Change Order to Existing PO	New PO	Rationale