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In a prior report, Audit of Light Vehicle Fleet Management at the Idaho National Engineering Laboratory, WR-B-93-7, September 29, 1993, the Office of Inspector General (OIG) concluded that vehicle fleet operations might be done more cost effectively by the General Services Administration (GSA) than by Idaho Operations Office (Idaho) and its contractor. The report also concluded that a significant number of vehicles were underused and the fleet was too large. Accordingly, the report contained recommendations that a cost comparison study be conducted to ascertain the most economical and efficient method of managing fleet operations and that vehicle usage data be reviewed periodically by the contractor, with prompt reassignment or disposal of significantly underused vehicles. Thus, the purpose of this audit was to determine if action has been taken to implement recommendations in the prior report. Specifically, the objectives of the current audit were to determine whether a cost comparison had been performed and whether the fleet was still too large. In this report, the authors recommend that Idaho annually review individual vehicle use against mileage standards and promptly dispose of or reassign vehicles not meeting the standards. The authors also recommend that the Idaho Deputy Manager be provided a vehicle assignment report for review and approval.