When unexpected changes occur that impact the project costs, such as government accounting requirements leading to increased testing costs, the project manager should submit a change request to the cost baseline.
This is done through the governance process, which involves documenting the change, analyzing its impact, and seeking approval from the Change Control Board (CCB). This ensures that the project remains aligned with its financial objectives while accommodating necessary changes12.
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PMBOK Guide's Change Management Process1.
Exam PMP topic 1 question 656 discussion2.