Combinatorial modifications of Reeb graphs and the realization problem

We prove that, up to homeomorphism, any graph subject to natural necessary conditions on orientation and the cycle rank can be realized as the Reeb graph of a Morse function on a given closed manifold $M$. Along the way, we show that the Reeb number $\mathcal{R}(M)$, i.e. the maximum cycle rank among all Reeb graphs of functions on $M$, is equal to the corank of fundamental group $\pi_1(M)$, thus extending a previous result of Gelbukh to the non-orientable case.