We recommend that the Acting Assistant Secretary for the Office of Elementary and Secondary Education require the Nevada Department of Education to require Douglas to return to the U.S. Department of Education the $5,416 that Douglas improperly charged to the ARP ESSER grant for its LEA marketing project or reallocate the funds to other allowable costs. Identify any additional improper charges to the ARP ESSER grant for the LEA marketing project, including those made during periods not covered by our review, and if applicable, return the funds to the U.S. Department of Education or reallocate them to other allowable costs.