Problem with an SQL Query

[Phixer]

I am trying to convert the following into a query where it will sum like items:

"SELECT MA10414M.BE, 
MA10414M.L_BE, 
MA10414M.SPGM_STSTD, 
MA10414M.L_SPGM, 
MA10414M.CAT, 
MA10414M.L_CAT, 
MA10414M.OCA, 
MA10414M.L_OCA, 
MA10414M.CNTRT, 
MA10414M.L2, 
MA10414M.EXPENDITURES_YTD, 
MA10414M.ENCUMBRANCES_YTD, 
MA10414M.L_CNTRT

 FROM IDS.MA10414M MA10414M 
WHERE ((MA10414M.BE<>'00000000') AND (MA10414M.BE<>'60900203')) 
AND (MA10414M.CF<>'C') 
AND (MA10414M.L_OCA not like 'ME %') 
AND (MA10414M.L2<>'00' AND MA10414M.L2<>'83' AND MA10414M.L2<>'98' AND  MA10414M.L2<>'99') 
AND ((MA10414M.CAT<>'010000') AND (MA10414M.CAT<>'030000') AND (MA10414M.CAT<>'040000') AND (MA10414M.CAT<>'100777') AND (MA10414M.CAT<>'105281') AND (MA10414M.CAT<>'180008') AND (MA10414M.CAT<>'180049') AND (MA10414M.CAT<>'180200') AND (MA10414M.CAT<>'180649') AND (MA10414M.CAT<>'181007') AND (MA10414M.CAT<>'181011') AND (MA10414M.CAT<>'181195') AND (MA10414M.CAT<>'190000') AND (MA10414M.CAT<>'220020') AND (MA10414M.CAT<>'220030') AND (MA10414M.CAT<>'310322') AND (MA10414M.CAT<>'108304') AND (MA10414M.CAT<>'100800') AND (MA10414M.CAT<>'140070') AND (MA10414M.CAT<>'140419') AND (MA10414M.CAT<>'180140') AND (MA10414M.CAT<>'109910') AND (MA10414M.CAT<>'140350'))"

For some reason, the query below won't work. I have verified that all the parts I am asking for are present, so it isn't a missing data problem. It is giving me an ODBC error.

"SELECT MA10414M.BE, 
MA10414M.L_BE, 
MA10414M.SPGM_STSTD, 
MA10414M.L_SPGM, 
MA10414M.CAT, 
MA10414M.L_CAT, 
MA10414M.OCA, 
MA10414M.L_OCA, 
MA10414M.CNTRT, 
MA10414M.L2, 
Sum(MA10414M.EXPENDITURES_YTD), 
Sum(MA10414M.ENCUMBRANCES_YTD), 
MA10414M.L_CNTRT

 FROM ""IDS"".MA10414M MA10414M

GROUP BY MA10414M.BE, 
MA10414M.L_BE, 
MA10414M.SPGM_STSTD, 
MA10414M.L_SPGM, 
MA10414M.CAT, 
MA10414M.L_CAT, 
MA10414M.OCA, 
MA10414M.L_OCA, 
MA10414M.CNTRT, 
MA10414M.L2, 
MA10414M.L_CNTRT
 HAVING ((MA10414M.BE<>'00000000') AND (MA10414M.BE<>'60900203')) 
AND (MA10414M.CF<>'C') 
AND (MA10414M.L_OCA not like 'ME %') 
AND (MA10414M.L2<>'00' AND MA10414M.L2<>'83' AND MA10414M.L2<>'98' AND MA10414M.L2<>'99') 
AND ((MA10414M.CAT<>'010000') AND (MA10414M.CAT<>'030000') AND (MA10414M.CAT<>'040000') AND (MA10414M.CAT<>'100777') AND (MA10414M.CAT<>'105281') AND (MA10414M.CAT<>'180008') AND (MA10414M.CAT<>'180049') AND (MA10414M.CAT<>'180200') AND (MA10414M.CAT<>'180649') AND (MA10414M.CAT<>'181007') AND (MA10414M.CAT<>'181011') AND (MA10414M.CAT<>'181195') AND (MA10414M.CAT<>'190000') AND (MA10414M.CAT<>'220020') AND (MA10414M.CAT<>'220030') AND (MA10414M.CAT<>'310322') AND (MA10414M.CAT<>'108304') AND (MA10414M.CAT<>'100800') AND (MA10414M.CAT<>'140070') AND (MA10414M.CAT<>'140419') AND (MA10414M.CAT<>'180140') AND (MA10414M.CAT<>'109910') AND (MA10414M.CAT<>'140350'))"