January 19, 2017
AUDITOR’S REPORT
We have completed an audit of the Denver Zoo (Zoo). The purpose of the audit was to assess the Denver Zoological Foundation’s (Foundation’s) role and activities associated with managing the Denver Zoo as well as the City’s and the Foundation’s compliance with the Cooperative Agreement (Agreement).

Through official amendments to the Agreement and clearly defined monitoring roles, the City can more effectively oversee and ensure compliance with the Agreement. We also recommend stronger internal guidance that incorporates best practices, such as updates to the bylaws for the Foundation’s Board and charters for the Board’s committees. Such changes will enable the Foundation to better fulfill its role as an agent for the City in managing and operating the Zoo. Our report lists several related recommendations.
This performance audit is authorized pursuant to the City and County of Denver Charter, Article V, Part 2, Section 1, General Powers and Duties of Auditor, and was conducted in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.
We extend appreciation to Denver Zoo Board members, management and staff members, as well as leadership and personnel within the Department of Parks and Recreation, Department of Public Works, and the Budget and Management Office for their assistance and cooperation with us during the audit.
Denver Auditor’s Office
Timothy M. O’Brien, CPA

Auditor
City and County of Denver
201 West Colfax Avenue, #705 • Denver, Colorado 80202 720-913-5000 • Fax 720-913-5253 • www.denvergov.org/

http://www.denverinc.org/wp-content/uploads/2017/01/DenverZoo_January2017.pdf