# AT Act Requirements for Expenditure Tracking
Section 4(e)(1)(A) of the AT Act requires grantees to use not more than 40% of an annual award to carry out state leadership activities if the grantee does not use flexibility. If a grantee does claim flexibility in their approved State Plan, Section 4(e)(5)(B)(ii) of the AT Act requires the grantee to use not more than 30% of an annual award to carry out state leadership activities (see next paragraph for more information on both flexibility and comparability). Regardless of which percentage applies, Section 4(e)(1)(A) of the AT Act requires all grantees use at least 5% of the amount expended for state leadership activities on training or technical assistance activities in the area of transition (both school and community transition areas).
Section 4(e)(5) of the AT Act allows a grantee to carry out any two or more of the four required grantee-level activities by claiming flexibility. In addition, Section 4(e)(1)(B) allows a grantee to claim comparability for an activity that is implemented in the state but is not supported with AT Act dollars and is not included in the State Plan for AT. If a grantee claims flexibility for a state level activity in a given fiscal year, the grantee does not report Annual Progress Report (APR) data for that activity for that fiscal year. If a grantee claims comparability, they are required to report data on that comparable activity in their APR. If a grantee claims flexibility for any activity, the grant award for that fiscal year is subject to a maximum 30% of total expenditures for grantee leadership activities. See Brief #8 for additional information about flexibility and comparability and data reporting.
*Last updated January 2023*
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