The panel even discovered three Ford Crown Victorias were recycled for new vehicles - despite logging a mere 11 miles each.

The 3-inch-thick report - costing $100,000 to $120,000 - says the county's fleet operation is poorly managed and needs a "massive overhaul." It calls for an immediate moratorium on purchasing new vehicles until "independent, third-party professionals" can conduct a comprehensive analysis.

But the panelists - who logged more than 500 hours over seven months while interviewing 58 former and current county employees as well as elected officials - stopped short of blaming specific individuals for the problems.

"The panel expresses no opinion on whether the current state of affairs is the result of knowing mismanagement, the simple exercise of poor judgment or merely reflects a culture of complacency," the report stated.

Mayor Nancy Workman, who could not be reached Wednesday for comment, initiated the review after a vehicle-abuse scandal erupted in county government earlier this year and toppled three high-ranking officials.

Fleet Director Nick Morgan, who noted his 2,200-vehicle division fully cooperated in the investigation, said he was surprised by the study's tone.

"I'm curious what they consider is mismanagement," he said. "Our numbers are on the table and we can validate everything we do." Morgan did acknowledge vehicle utilization is his office's biggest problem - and said he welcomes a third-party review.

"It needs to be addressed, and never really has been," Morgan said.

The report was reviewed late Tuesday by Mayor-elect Peter Corroon, who said he was surprised, but encouraged, by its scope.

"They really went for the gusto," he said. "It sounds like we don't have clear policies and procedures that are there for everybody to access, and we need to create those."

The incoming mayor stopped short of endorsing the moratorium, but says he and Morgan will take the report seriously and huddle to implement changes. "Everybody needs to know the rules of the game," Corroon said.

Panelists were stunned at the breadth of problems they say pre-date the 2000 change in form of government. They also blamed the long wait for the report on the county's "ambiguous, piecemeal and often confusing pieces of policy."

"I'm not very happy about what we've found," said panelist Glen Watkins, board chairman at Jones, Waldo, Holbrook & McDonough, a Salt Lake City law firm.

One revelation that disturbed the reviewers: Some employees admitted they put unnecessary mileage on their county vehicles to meet the 8,000-mile annual minimum to keep their car.

"There seems to be a culture in the county that is very comfortable, with very little data, to make big decisions and long-term decisions that affect the taxpayers," said Vern Della-Piana, a management consultant and panel member.

Despite snaring some awards in past years, the county's so-called Fast Rotation Program, which replaces vehicles after two years, also came under fire.

"To bring them in and ship them out in a year or two doesn't make economic sense," said the panel's Harry Jeffs, director of fleet administration for The Church of Jesus Christ of Latter-day Saints.

None of the practices run afoul of the law, the panel noted, but they would not "pass muster" with any board of directors in the private sector.

Gil Miller, a CPA on the panel, said one ''wow.''

''If this isn't a 'wow,' '' he said, ''I don't know what is.''

djensen@sltrib.com

What the panel found:

* The Fleet Management Division overcharged county departments by at least $9 million for what the county needed to operate the vehicle-replacement fund.

* Widespread disregard, both knowing and inadvertent, of key vehicle policies and controls at all levels of county government.

* Management decisions and policies often were based on inadequate business, cost or other analysis.

* Meaningful fleet oversight was lacking.

What the panel recommends:

* Freeze purchases of new and replacement vehicles until a comprehensive analysis can be conducted by independent professionals. Estimated cost: $200,000.

* Restructure and reduce staff.

* Establish goals and objectives for Fleet Management to measure its progress and performance.

* Acquire a state-of-the-art fleet-management computer system. Estimated cost: $200,000 to $300,000.S.L. County

fleet criticized

by panelists