ERP-Enforced Financial Controls in Regulated Public Fleet Management: A Governance Maturation Framework Derived from Enterprise-Scale Implementation
Keywords:
ERP governance, fleet management, SAP Plant Maintenance, data quality, FTP integration, public sector, master data, compensating controlsAbstract
Enterprise resource planning deployments in public sector fleet management are assessed almost universally against technical completion criteria: is the system live, are integrations active, are users trained? Missing from this assessment is the governance question—whether the deployed system actually provides the financial controls that justify its implementation. This article addresses that gap through a retrospective practitioner case study of a statewide fleet management system: an ERP Plant Maintenance module integrated with a fuel management platform via File Transfer Protocol (FTP), covering approximately 7,000 vehicles and 60 state agencies. Pre-remediation audit data, independently corroborated by a state legislative performance review, documented approximately 86% Equipment Master data incompleteness, 21% odometer anomaly rates, and 32% mile-per-gallon (MPG) anomaly rates—conditions that left a nine-figure annual fleet expenditure outside auditable financial control despite the system being technically operational. This article introduces an eight-pattern governance maturation framework addressing master data enforcement, integration integrity monitoring, field-level validation, and distributed stewardship across 60 agencies. Compensating controls implemented through this framework produced an Equipment Master error rate below 2% and a fuel transaction auto-posting rate of approximately 90%. The framework's primary contribution is a transferable post-implementation governance architecture for enterprise resource planning (ERP) fleet systems in regulated multi-agency public sector environments, grounded in the analytical distinction between deployment completion and governance maturity
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