An internal audit of the Utah State Board’s Office of Education (USBOE) found multiple occasions where government employees misused state fleet vehicles.
The audit found instances where employees crossed state lines; extended the length of time in possession; and used vehicles for convenience and personal use. It also found that employees were not complying with state rules regarding commute use, by entering incorrect mileage when fueling, and misusing state funds.
The audit concluded that the instances of misuse were due to a lack of policies and procedures governing the use of USBOE fleet by keeping inaccurate records and reports, as well as having inadequate internal controls and segregation of duties.
Due to findings, the audit recommended that the Utah State Board of Education determine the cost and benefit of maintaining a motor pool versus using other options such as mileage reimbursement or car rental.
By conducting a cost benefit analysis, the board might find that it would be better for the USBOE to pursue a different method of travel. However, the audit also had recommendations for the board in the event that it kept the motor pool after conducting the cost benefit analysis.
USBOE would need to implement more formal and comprehensive policies and properly train and inform its staff of these policies. Along with that, it would need to make better use of its motor pool log and establish adequate internal controls to prevent any further misuse.
The USBOE leases its motor pool from the Division of Fleet Operations. The motor pool is divided into three sections, the general motor pool, Child Nutrition Program (CNP) motor pool, and School Finance (SF) motor pool. The general pool consists of six compact sedans, the CNP pool consists of two vans, and the SF pool consists of one compact sedan.
