Columbus Zoo board talks about change, transparency
The Columbus Zoo and Aquarium’s board of directors said they’re working with elected officials to provide transparency about tax levy spending and considering changes to how the board operates.
That includes examining terms and “selection criteria,” as well as how the board’s chairs and assignments are decided, said Brian O’mara, co-chair of its governance committee.
“The timing is really good right now for us to just take a hard look in the mirror and say, ‘What can we change about the zoo and about ourselves, as a governing and oversight body?’” O’mara said Wednesday evening.
As seats open, the board will also be “looking for skillsets that may not exist within the current board dynamic” as it considers new membership, he said.
The zoo board has called special meetings in recent weeks amid allegations that its two top executives, who have both resigned, improperly used zoo assets to benefit themselves and their families. But Wednesday’s meeting was the first regularly scheduled board meeting since The Dispatch first reported on the improprieties in early March. It was also the first meeting where some board members gathered in person at the zoo-owned Safari Golf Club.
Former zoo President and CEO Tom Stalf and Chief Financial Officer Greg Bell resigned in late March, following the Dispatch investigation and amid the zoo board’s review of the allegations.
The zoo is currently in its regular process of requesting its levy funds from the county, but elected officials have asked for more specifics from the zoo before releasing the money, board Treasurer Stephanie Fortener said.
The zoo is a taxpayer-supported, nonprofit organization that receives levy support from Franklin County taxpayers. The levy money accounted for about 20% of the zoo’s overall revenue of nearly $92 million in 2019.
The zoo receives a distribution of levy funds four times a year, which requires a request to the county each time, Fortener said.
The first payment is typically sent to the zoo in “late March to early April,” she said. The zoo made this year’s first request on March 24 and is expecting to receive just under $9.7 million.
This year, the Franklin County Board of Commissioners asked the zoo for an itemized breakdown of the zoo’s tax levy funds and how they are to be spent, commissioners spokesman Tyler Lowry said.
The request for additional information is a new step in the process, Lowry said.
The commissioners have already expressed support for a forensic audit of zoo funds, specifically money the zoo receives through the Franklin County levy. They also called for assurances that levy funds are kept separate from other zoo money — a process zoo board officials said is already in place.
When levy funds are sent over, they’re placed in a separate checking account from the zoo’s operating account, Fortener said. The zoo’s finance team generates a monthly report to categorize expenses for which levy dollars are used, including costs related to animal care, health and conservation; education; and facility improvements and maintenance. That will be sent to the commissioners, she said.
The zoo board has been working with the commissioners to provide them with the information and to assure them the zoo’s levy funds are being used appropriately, Chairman Keith Shumate said.
“They’re just making sure and being good stewards of taxpayer funds, like we are,” Shumate said. “We appreciate their interest in the zoo.”
The zoo has also hired accounting firm Plante Moran to conduct a forensic audit, Shumate said Wednesday. A forensic audit typically goes deeper than a regular financial audit, examining financial information for accuracy and lawfulness.
Shumate said he wasn’t sure how long the audit would take, but estimated it would require at least a month and could take longer.
He wouldn’t say how much the audit or an ongoing review by Porter Wright Morris & Arthur LLP will cost the zoo board, saying, “We don’t yet know, because things keep changing.” Both firms have offices in Columbus.
Last week, the zoo board provided its first public update about the investigation by Porter Wright, which it hired to investigate the allegations that Stalf and Bell used zoo assets personally. That report confirmed improper spending had occurred and recommended the forensic audit and further review of zoo policies and procedures.
Shumate told The Dispatch he couldn’t speak to other topics Wednesday night, including board oversight and the possibility of prior board knowledge of the zoo executives’ actions, because of an ongoing investigation by the Ohio Attorney General’s Office.
Starting in May, the zoo board will be increasing its meetings to a monthly schedule, Shumate said. Previously, the board had met every other month. awidmanneese@dispatch.com @Alissawidman jsmola@dispatch.com