|Financial Audit Division Report 07-30
|Released November 8, 2007
The Minnesota Zoological Garden (Zoo) generally had adequate internal controls over its financial activities; however, it should improve its separation of incompatible financial duties.
The Zoo should also improve compliance with legal requirements related to its revenue operations, imprest cash account, employee travel expenditures, and professional/technical contracts.
The report contains ten audit findings.
The Minnesota Zoological Garden, which opened in 1978, is located in Apple Valley, Minnesota. It is governed by Minnesota Statutes 2006, chapter 85A, as a "partnership between the private sector and the state" to provide unique opportunities for Minnesotans and out-of-state visitors to experience and learn about wildlife. The Minnesota Zoological Board manages and controls the Zoo. The board consists of 30 public and private sector members. The board is responsible for appointing a director who serves as the chief administrative officer of the Zoo. Lee Ehmke is the current director.