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Findings include misappropriated zoo assets and expenditures supporting criminal charges, and the report outlines investigation objectives and management recommendations, including details of indictments, pleas, and sentences for multiple 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COUNTY  \nTABLE OF CONTENTS  \nTITLE PAGE  \nFraud Examination Report......................................................................................................................................... 1  \nSupplement to the Fraud Examination Report Objective 1 – Credit Card Disbursements.................................................................................................6  \nObjective 2 – Barter Account Disbursements........................................................................................ 10  \nObjective 3 – Promotional Support Disbursements .............................................................................. 14  \nObjective 4 – Golf Club Disbursements ................................................................................................. 25  \nObjective 5 – Executive Vehicles ............................................................................................................ 30  \nObjective 6 – Uptown Signs Disbursements ......................................................................................... 32  \nAdditional Investigative Findings ............................................................................................................. 35  \nAppendix  \nManagement Recommendations ............................................................................................................ 48  \nTHIS PAGE INTENTIONALLY LEFT BLANK  \n65 East State Street Columbus, Ohio 43215 [FraudOhio@ohioauditor.gov](FraudOhio@ohioauditor.gov)  \n(800) 282-0370 Report fraud: 866-Fraud-OH  \nFRAUD EXAMINATION REPORT  \nColumbus Zoological Park Association  \nDelaware County 9990 Riverside Dr.  \nPowell, Ohio 43065  \nTo the Columbus Zoological Park Association Board of Directors and President/Chief Executive Officer:  \nSummary  \nThe Auditor of State (AOS) , Special Investigations Unit (SIU) , in coordination with the Delaware County Prosecutor’s Office and the Attorney General’s Office, conducted a criminal investigation and special audit of the Columbus Zoological Park Association 1 (the Zoo) predicated on a 2021 news article identifying possible misuse of Zoo resources by now former Zoo executives. While the Zoo is not entirely supported by public funds , the Zoo receives quarterly special real estate tax levy proceeds from Franklin County taxpayers. The Zoo’s use of the levy funds is restricted to specific categories , such as animal health, nutrition, care, facilities, and conservation education. The total expenditures incurred for the allowable levy categories is always greater than the amount of quarterly levy proceeds received, which additional Zoo general funds are used to pay the difference.  \nThe investigation identified $2,335,193 .35 in misappropriated Zoo assets and expenditures which supported criminal charges against former Chief Executive Officer (CEO) , Thomas Stalf, former Chief Financial Officer (CFO) , Greg Bell2 , former Director of Marketing, Peter Fingerhut, former Director of Purchasing, Tracy Murnane (these four herein referred to as “Zoo executives”) , and former Purchasing Logistics Coordinator, Grant Bell.  \nThomas Stalf  \nOn September 18, 2023, Mr. Stalf was indicted by the Delaware County grand jury on 36 counts, including one count of Engaging in a Pattern of Corrupt Activity, two counts of Aggravated Theft, one count of Conspiracy, two counts of Bribery, six counts of Money Laundering, 22 counts of Tampering with Records, and two counts of Telecommunications Fraud.  \nOn July 23, 2024 , Mr. Stalf entered a negotiated plea of guilty to 15 counts, as outlined below:  \n\n| One count | Aggravated Theft, a felony of the second degree, in violation of R.C. 2913.02(A)(3) |\n| --- | --- |\n| One count | Conspiracy , a felony of the second degree, in violation of R.C. 2923.01 |\n| One count | Telecom","cbCaijfFTqZJSltn","https://ap.wps.com/l/cbCaijfFTqZJSltn","pdf",5624878,61,"English","# Fraud Examination Report\n## Summary\n## Indictments, Pleas, and Sentences\n## Additional Investigative Findings\n## Management Recommendations","[{\"question\":\"What prompted the special audit and criminal investigation of the Columbus Zoological Park Association?\",\"answer\":\"A 2021 news article identified possible misuse of zoo resources by former zoo executives, leading the Auditor of State and partner offices to conduct a criminal investigation and special audit.\"},{\"question\":\"How were the zoo levy funds intended to be used according to the report?\",\"answer\":\"The report states the quarterly special real estate tax levy proceeds are restricted to categories such as animal health, nutrition, care, facilities, and conservation education.\"},{\"question\":\"What outcomes did the investigation identify regarding zoo assets and expenditures?\",\"answer\":\"The investigation identified $2,335,193.35 in misappropriated zoo assets and expenditures that supported criminal charges against multiple former executives and personnel.\"}]","Fraud Examination Report - Columbus Zoological Park Association | PDF",1789836580]