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As per my thinking , Destination Organizatin should be exists with given operating OU.
you can check with :
select organization_id from org_organization_definitions where operating_unit = :p_operating_unit.
Also, refer following MOS DOC:
Bug 4526423 : GET PO_PDOI_INVALID_DEST_ORG WHILE IMPORTING STANDARD PURCHASE ORDERS
I have checked what you said
My destination_organization_id exists in the org_organization_definitions table for the select operating_unit
But my problem is
Po's are created for some vendor with some destination_organization_id say xxx but when i change the
vendor and the same destination_organization_id xxx its not Creating a PO and showing the error
destination_organization_id is not valid
that is why i want to know the relation ship between the destination_organization_id and the Vendor