Records needed for this question
Original specification, substitution request and authorized variation.
How to investigate
Compare the delivered item and billed price with the approved change rather than the superseded order alone.
An illustrative review decision
An approved substitute can change both specification and price. Keep the original order, variation approval and received item together so a comparison does not incorrectly rely on the superseded specification.
What can lead to the wrong conclusion?
An operationally necessary substitution does not establish approval of its commercial terms.
The result to retain
A variation-to-invoice reconciliation.
Apply the review in context
Explore procurement document reconciliation, exceptions, findings and recovery workflows. Check the current plans and confirm data availability for your intended workflow.
This guide describes a human review method, not a claim that every scenario is automatically detected or executed. Explore AuditRes Procurement.