We performed this review to determine whether Douglas County School District (Nevada) expended 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.
