In Reply To:

October 20, 1998

To:Audit Committee

From:City Auditor

Subject:Metropolitan Toronto Zoo - Management Letter

Recommendation:

It is recommended that the 1997 management letter and the corresponding response relating to the audits of the accounts of the Metropolitan Toronto Zoo be received for information.

Comments:

We have completed the 1997 audits of the accounts of the Metropolitan Toronto Zoo for the year ended December 31, 1997. As a by-product of our audit, the attached management letter was issued to the General Manager. A response from General Manager has been received. In addition, the management letter was reviewed in detail with the Management Committee of the Toronto Zoo on September 18, 1998.

Conclusion:

We have reviewed the response from the General Manager and are satisfied that the actions contemplated are appropriate.

Contact Name and Telephone No.:

Rafiq Dosani 392-8438

Jeffrey Griffiths

City Auditor

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