SPECIAL ITEMS OF EXPENSE - 6469

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 “Expenditures by Category” display (SAM Section 6475) in the Governor’s Budget and the Enacted Budget and are reported as a single line entry following Operating Expenses and Equipment.