diff --git a/erpnext/controllers/budget_controller.py b/erpnext/controllers/budget_controller.py
index 70c9c73e181..89a6d009fb4 100644
--- a/erpnext/controllers/budget_controller.py
+++ b/erpnext/controllers/budget_controller.py
@@ -174,9 +174,6 @@ class BudgetValidation:
 
 	def get_ordered_amount(self, key: tuple | None = None):
 		if key:
-			items = set([x.item_code for x in self.doc.items])
-			exp_accounts = set([x.expense_account for x in self.doc.items])
-
 			po = qb.DocType("Purchase Order")
 			poi = qb.DocType("Purchase Order Item")
 
@@ -186,8 +183,11 @@ class BudgetValidation:
 			conditions.append(po.status.ne("Closed"))
 			conditions.append(po.transaction_date[self.fy_start_date : self.fy_end_date])
 			conditions.append(poi.amount.gt(poi.billed_amt))
-			conditions.append(poi.expense_account.isin(exp_accounts))
-			conditions.append(poi.item_code.isin(items))
+			conditions.append(poi.expense_account.eq(key[2]))
+
+			if self.document_type in ["Purchase Order", "Material Request"]:
+				if items := set([x.item_code for x in self.doc.items]):
+					conditions.append(poi.item_code.isin(items))
 
 			# key structure - (dimension_type, dimension, GL account)
 			conditions.append(poi[key[0]].eq(key[1]))
@@ -206,9 +206,6 @@ class BudgetValidation:
 
 	def get_requested_amount(self, key: tuple | None = None):
 		if key:
-			items = set([x.item_code for x in self.doc.items])
-			exp_accounts = set([x.expense_account for x in self.doc.items])
-
 			mr = qb.DocType("Material Request")
 			mri = qb.DocType("Material Request Item")
 
@@ -218,8 +215,11 @@ class BudgetValidation:
 			conditions.append(mr.material_request_type.eq("Purchase"))
 			conditions.append(mr.status.ne("Stopped"))
 			conditions.append(mr.transaction_date[self.fy_start_date : self.fy_end_date])
-			conditions.append(mri.expense_account.isin(exp_accounts))
-			conditions.append(mri.item_code.isin(items))
+			conditions.append(mri.expense_account.eq(key[2]))
+
+			if self.document_type in ["Purchase Order", "Material Request"]:
+				if items := set([x.item_code for x in self.doc.items]):
+					conditions.append(mri.item_code.isin(items))
 
 			# key structure - (dimension_type, dimension, GL account)
 			conditions.append(mri[key[0]].eq(key[1]))