We performed this review to determine whether the Douglas County School District (Nevada) expended American Rescue Plan (ARP) Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements.
We determined that of the 16 expenditures that we reviewed, 12 were allowable and in accordance with applicable requirements. Four expenditures totaling $5,416 were unallowable because they were for advertising and public relations costs prohibited under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 Code of Federal Regulations part 200). Additionally, we found that the Douglas County School District complied with key Federal procurement requirements, including those covering the procurement methods to be followed and contract cost, price, and provisions, when procuring the goods or services associated with each ARP ESSER expenditure we reviewed.
We made one recommendation to address the unallowable expenditures that we identified to ensure ARP ESSER funds are used in accordance with applicable requirements
Pandemic Relief Aid – Grantees and Subgrantees
See previous work involving pandemic relief aid.