Dublin Zoo says it categorically refutes allegations made about the mismanagement of funds.
People Before Profit TD Paul Murphy used Dáil privilege to claim the director of the Zoo bought a hot tub and sauna at a time when the animal park was appealing for public donations.
He also said serious allegations have been made about the mistreatment of animals and about a culture of bullying and mistreatment of staff.
Dublin Zoo says the sauna and hot tub were bought by the Director himself and no Zoo funds were used.
In a statement it said; "Save Dublin Zoo funds were exclusively allocated for animal welfare only – food, heat and veterinary bills."
Deputy Murphy also used Dáil privilege to make claims about the mistreatment of animals, including the elephant herd, which the Zoo says are "baseless and completely void of any factual accuracy."
The statement went on to say "issues raised by members of staff at Dublin Zoo are treated with the utmost sensitivity and seriousness and are thoroughly investigated. Any issues raised are investigated immediately and rectified where appropriate."