Fehler bei OpenRecordset Access VBA 2007

Function Import_TEM_Umsatz() As String
Dim lchanged As Date
Dim lDatei, lpfad As String
Dim dbs As Database
Dim rst As DAO.Recordset
Dim strsql As String
Dim dbspos As Database
Dim rstpos As DAO.Recordset
Dim dbserr As Database
Dim rsterr As DAO.Recordset
Dim lRec, lRecCount As Integer
'a  
lDatei = "ImportTEMUmsatz"  
lpfad = Form_TEMImport.Pfad_TEM_Umsatz.Value
lchanged = Date + Time
    

Set fs = CreateObject("Scripting.FileSystemObject")  
If fs.FileExists(lpfad) Then
    Set f = fs.GetFile(lpfad)
    lchanged = f.DateLastModified
Else
    Import_TEM_Umsatz = "Importdatei nicht gefunden!!!!"  
    Exit Function
End If
    
'Datumsfelder des Einlesemonats  
lbdate = CDate("01." + LTrim(Str(Form_TEMImport.Import_Monat.Value)) + "." + LTrim(Str(Form_TEMImport.Import_Jahr.Value)))  
ledate = DateAdd("m", 1, lbdate) - 1  
    
'Holen der Feldnummer aus der Feld-Datei  
F_TEM_OBJID = Get_Import_FeldNr("TEM Umsatz", "EventID")  
F_TEM_Umsatz = Get_Import_FeldNr("TEM Umsatz", "Umsatz")  
F_TEM_Beginn = Get_Import_FeldNr("TEM Umsatz", "Beginn")  
F_TEM_Description = Get_Import_FeldNr("TEM Umsatz", "Description")  
F_TEM_Kunde = Get_Import_FeldNr("TEM Umsatz", "Kunde")  
F_TEM_Ende = Get_Import_FeldNr("TEM Umsatz", "Ende")  
F_TEM_Bookdate = Get_Import_FeldNr("TEM Umsatz", "Bookdate")  
    
'Einlesen EXCEL TEM Events  
DoCmd.DeleteObject acTable, lDatei
DoCmd.TransferSpreadsheet acImport, acSpreadsheetTypeExcel9, _
        lDatei, lpfad, True

'Löschen der TEM Daten im Monat  

lbamdat = Str(Month(lbdate)) + "/" + Str(Day(lbdate)) + "/" + Str(Year(lbdate))  
leamdat = Str(Month(ledate)) + "/" + Str(Day(ledate)) + "/" + Str(Year(ledate))  

lsql = "UPDATE AnfragePosition SET [Umsatz TEM]=0, [ID TEM]=''"  
lsql = lsql + " WHERE ([Datum]>=#" + lbamdat + "# AND [Datum]<=#" + leamdat + "#)"  

DoCmd.RunSQL (lsql)

'Löschen der alten gespeicherten Fehlerdaten  
lsql = "DELETE * FROM ImportTEMFehler"  
DoCmd.RunSQL (lsql)

'Durchlaufen der Importdaten  
Set dbs = CurrentDb()

strsql = "SELECT * FROM [ImportTEMUmsatz]"  
strsql = strsql + " WHERE NOT [Price]=0 AND ([Begin]>=#" + lbamdat + "# AND [Begin]<=#" + leamdat + "#)"  
strsql = strsql + " ORDER BY [Obj#ID]"  
Set rst = dbs.OpenRecordset(strsql)