Add to ORKG-10— 2. the Unit Budget Officer may then re-examine the re-quisition and his budget, to discover a more appropriate account. He may then alter the requisition accordingly, and return it to the Comptroller.. 3. If there is no appropriate account to cover the purchase, the Comptroller is not authorized to alter the budget or create a new account. L. In case the purchase cannot be made for the above reasons, and/or in case the requisition, while valid, may be returned to the Unit Budget Officer by the Comptroller (steps D and/or G) for reason of "Insufficient Funds for Payment; the follow-ing steps (and only the following steps) are in order: 1. The necessity of the purchase must first be reconsidered by the Unit .3udget Officer and the staff ...