Which of the following is true regarding MIPR amendments?

The correct answer regarding MIPR (Military Interdepartmental Purchase Request) amendments is that all amendments reference the original line number. This is an important aspect of the process because it maintains a clear relationship between the original purchase request and any subsequent changes made to it. By referencing the original line number, it ensures continuity and traceability of financial transactions, allowing for easier management and tracking of funds.

When an amendment is processed, it may modify the quantity or funding of the items specified within the original request, but it must be tied back to that original line to ensure clarity in the modifications. This practice helps prevent confusion in financial records and assists in adhering to proper accounting principles.

The context in which the other options exist clarifies why they do not hold true. For instance, while some amendments might not necessarily require new obligations, the essential fact is that they cannot create entirely independent transactions from the original requisition. Thus, without a reference point to the original line number, tracking would be complicated.