6475     SUMMARY BY OBJECT  
(Revised 2/98)

A "Summary by Object" is prepared at the end of the program presentation.  Separate “Summary by Object" presentations are required for State Operations and Local Assistance expenditures.  The following comments address State Operations since Local Assistance is less complex.  The personnel-years count and the amount of expenditures are shown under the headings "Authorized Positions," "Total Adjustments,” "Estimated Salary Savings," "Net Totals, Salaries and Wages," and "Totals, Personal Services." 

“Operating Expenses and Equipment” are reported as a single line entry.  Details are provided in supplementary schedules.  See SAM Section 6451.

If there are "Special Items of Expense" which cannot be included in Operating Expenses and Equipment (SAM Sections 6451 and 6457), they are reported as a single line entry following Operating Expenses and equipment.

"Totals, Expenditures" represent the sum of the gross expenditures.