State Administrative Manual
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SAM - Chapter 6400

6469     SPECIAL ITEMS OF EXPENSE  
(Revised 2/98)

Special items of expense are those non-recurring large expenditures or special purpose expenditures that normally require a separate appropriation or schedule to present a clearer fiscal picture.

This class of expenditure appears in the "Summary by Object.”

The explanatory title will indicate the purpose for which the expenditure is made.

 

Updated : 7/10/2007