We model the UGV as a unicycle with the dynamics

$$ \begin{bmatrix} \dot{x}\\ \dot{y}\\ \dot{\theta} \end{bmatrix} = \begin{bmatrix} v\cos\theta\\ v\sin\theta\\ \omega \end{bmatrix}. $$

where $x\in\mathbb{R}$ and $y\in\mathbb{R}$ represents the position of the UGV in the world frame, $\theta\in\mathbb{R}$ is the heading of the UGV, $v\in\mathbb{R}$ is the linear velocity, and $\omega\in\mathbb{R}$ is the angular velocity.

The control algorithm is a simple proportional controller with

$$v = K_v|\Delta p|,\quad \omega = K_\omega\Delta\theta.$$

The positional error $\Delta p$ is computed as

$$ \Delta p = \begin{bmatrix} \Delta x\\ \Delta y \end{bmatrix} = \begin{bmatrix} x_\mathrm{des} - x\\ y_\mathrm{des} - y \end{bmatrix}. $$

To compute the heading error $\Delta\theta$, we first compute the desired heading $\theta_\mathrm{des}$ as

$$\theta_\mathrm{des} = \mathrm{atan2}(\Delta y, \Delta x).$$

Then, we have the relationship between the body orientation $R_\mathcal{B} \in \mathrm{SO}(3)$, the orientation error represented as a rotation matrix $R_\epsilon \in \mathrm{SO}(3)$, and the desired heading $R_\mathrm{des} \in \mathrm{SO}(3)$ as

$$R_\mathcal{B}R_\epsilon = R_\mathrm{des}.$$

Then, we get the orientation error as

$$R_\epsilon = R_\mathcal{B}^\top R_\mathrm{des} = \begin{bmatrix} \cos\Delta\theta & -\sin\Delta\theta & 0\\ \sin\Delta\theta & \cos\Delta\theta & 0\\ 0 & 0 & 1 \end{bmatrix}.$$

Note that when tuning $K_v$ and $K_\omega$, we must ensure that $K_v << K_\omega$ to ensure stability, see here for a nice explanation of why this helps.