USFR White Fleet Tracking: Are Your Vehicle Logs Audit-Ready?

by Nolen Michael Cook, CPA, MBA, Audit Manager

Posted on July 21, 2026

In the USFR compliance questionnaire for FY25 there was an update made to the review procedures for Property Control question two (PC02). The review procedures are the actions recommended by the Arizona Auditor General for auditors to confirm that Districts are appropriately meeting the requirements of the question. For FY25 an adjustment was made to question PC02’s review procedures with a bullet point stating, “For vehicle use, the district maintained and reviewed detailed mileage and use logs to ensure the vehicles are used only for District business.”

The new procedure requires auditors to review use logs for white fleet vehicles used by Districts. During our reviews for FY25 there were a few things we noticed:

• Not all white fleet logs are held by an individual department.
• Logs do not show all required information.
• Reviews of logs are not documented.

At some Districts not all white fleet vehicles are tracked by an individual department, especially if there are vehicles used for specific purposes and stay at a particular site. For instance, the food service department might have a few vehicles that are solely being used by food service department employees and therefore are tracked separately from the vehicles used for administrative District travel that stay at the district’s office. Therefore, knowing where all the logs are held across the district and that procedures for filling out all required information for the logs and reviewing the logs for accuracy is a must.

The logs used to track white fleet should include the appropriate information showing that the vehicles’ mileage amounts are tracked and that the purpose associated with the travel is noted. Not every portion of travel needs to be included, but there should be enough information to understand the purpose behind the travel. For instance, if there is travel in a District vehicle to get to and from a conference where there are stops for fuel and food that information does not need to be included on the tracking sheets. The name and location for the conference would be great to have listed as the overall purpose for the travel, but the minutiae are not necessary.

Log reviews can be handled in several ways. One person at the district may review all logs, or each department supervisor may review logs for that department’s vehicles. However, if a supervisor also uses a vehicle, another District employee should review that supervisor’s entries. Reviews should be documented by including initials or signatures showing completion of the review as well as the date of the review. Reviewers should be on the lookout for purposes that do not have enough information to explain the purpose of the travel and/or reasonable mileage for the purpose of the travel.