Dcad approved-budget-2015-2016

APPROVED BUDGET

2015-2016

D A L L A S

C E N T R A L

A P P R A I S A L

D I S T R I C T

2015 – 2016

APPROVED BUDGET

as submitted to THE BOARD OF DIRECTORS

by

W. KENNETH NOLAN Chief Appraiser

DIRECTORS

CHAIRMAN ANDY TRUJILLO VICE CHAIRMAN ELIZABETH JONES DIRECTOR JOHN WARREN DIRECTOR MICHAEL HURTT DIRECTOR STEVE PRYOR

EX OFFICIO JOHN R. AMES DIRECTOR/SECRETARY

TABLE OF CONTENTS EXECUTIVE SUMMARY

Chief Appraiser Letter ………………………………………………………………………….. 1

Executive Summary ………………………………………………………………………….….. 4

Budget Highlights ……………………………………………………………………………..…. 5

Total Budget …………………………………………………………………………………….... 9

Budget Comparison …………………………………………………………………………….. 13

Revenue Resources ……………………………………………………………………………... 17

Personnel Breakdown …………………………………………………………………….……...19

Organizational Chart ………………………………………………………………………….....21

Principal Officers ……………………………………………………………………………...... 22

Budget Calendar ………………………………………………………………………………... 23

Statistical Information …………………………………………………………………………. 25 GENERAL PROVISIONS

Budget Philosophy/Policy ………………………………………………………………………..28

Investment Policy …………………………………………………………………………….… 33

Comments …………………………………………………………………………………….… 38

Glossary …………………………………………………………………………………….….... 39

Appropriations ………………………………………………………………………………..….41

Employment/Purchasing Policy Statement…………………………………………………..…42

Salary/Auto/Benefits Schedules ……………………………………………………………..… 45

FINANCIAL SUMMARY

General Summary ………………………………………………………………………….……48

Expenditure Summary …………………………………………………………………….…... 49

Budget Allocations ……………………………………………………………………….….…...50

Entity Allocations ………………………………………………………………………………..51

Other Income …………………………………………………………………………….......... 54

Financial Reserves…………………………………………………………………….………. 55

CONSOLIDATED CHIEF APPRAISER ………………………………………………………….….. 58

Chief Appraisers Office…………………………………………………………………………. 72

Quality Control……… .…………………………………………………………………….…... 75 CONSOLIDATED ADMINISTRATIVE SERVICES BUDGET …………………………………….. 78

Administration ………………………………………………………………………………..…..98

Appraisal Review Board ………………………………………………………………….……..101

Appeals and Support ..……………………………………………………………………..……104

Building Services …………………………………………………………………………….…...107

LEGAL SERVICES BUDGET……. ………………………………………………………………….. 110 INFORMATION TECHNOLOGY BUDGET …………………………………………………….…. 120 CONSOLIDATED APPRAISAL SERVICES BUDGET …………………………………………… 132

Central Office …………………………………………………………………………………… 150

Residential ………………………………………………………………………………….…. 153

Business Personal Property ………………………………………………………………….… 156

Commercial ………………………………………………………………………………….….. 159

Property Records/Exemptions…………………………………………………………………...162

Office of Executive Director/Chief Appraiser 2949 N. Stemmons Freeway Dallas, Texas 75247-6195 (214) 631-0520

Web Site: www.dallascad.org

Dallas Central Appraisal District

June 2015 To: Member Governments of Dallas County Re: Dallas Central Appraisal District 2015/2016 Annual Budget We are pleased to present the 2015/2016 Budget that your agency has approved for the Dallas Central Appraisal District (DCAD). The approved amount is $23,677,340. This budget provides the necessary funding to allow the DCAD to accurately and equitably appraise approximately 819,000 parcels of taxable property. It is our goal to provide your agency with a quality product in a timely manner that you can rely on for your budget needs, while continuing our goal of being the most efficient and cost effective appraisal district in Texas. The Budget of $23,677,340 is a +2.90% increase over the amount of funds that were budgeted and approved for the 2014/2015 fiscal year. Our budget history for the last five years is as follows: Budget Year 2011/2012 2012/2013 2013/2014 2014/2015 2015/2016 Budget Amount $21,516,555 $21,516,555 $21,872,977 $23,009,832 $23,677,340 % Budget Change -1.00% 0.00% +1.66% +5.20% +2.92% Merit Increases 0.00% 0.00% 3.00% 3.00% 3.00% Entity Salary Survey 1.09% 1.08% 3.13% 2.92% 3.14% Personnel 232 229 229 228 228 As you can see by the chart we have been judicious in the use of your money to fund our operations. We have just completed another successful year of operation, and we continue to believe that our mission is to complete our duties each year in the most timely, efficient, and most importantly, economical way possible. The monies we request each year belong to each of our participating taxing units, but more importantly, to the citizens of Dallas County and as such should be spent in the most careful and efficient way possible. We realize the importance of frugality. We believe we have been good stewards of the public’s monies. We also hope we have earned their trust. The Budget provides for 228 employees, which is the same staffing level as f the 2014/2015 Budget that is currently in effect. Since the 2005/2006 fiscal year, we have reduced our staff by 27 positions or 10.50%. The requested staffing level of 228 will be sufficient to continue the high level of service you demand and with the accuracy you expect. If you recall we employed 262 employees in 1982 with 650,000 parcels and today, with this Budget, we have 228 employees with 819,000 parcels. By continuing to improve our technology and working “smarter” we will maintain

June 2015

the level of service we provided last year and improve upon it. In fact we hope to provide you with a more accurate appraisal roll than ever before.

I would like to personally thank each of you for having the confidence in our agency to approve our 2015/2016 Budget. Your approval will allow our agency to continue to progress and to provide you with the timely and accurate service to which you have become accustomed and to continue to improve for the future.

Thank you again for approving our 2015/2016 Budget. We look forward to another successful year with your support.

Yours truly,

W. Kenneth Nolan, CTA, RTA, RPA Executive Director/Chief Appraiser

Dallas Central Appraisal District 2 Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT

2015-2016 APPROVED BUDGET



2015/2016 APPROVED BUDGET

BUDGET COMPARISON

EXECUTIVE SUMMARY

2014/2015 2015/2016

APPROVED APPROVEDBUDGET EXPENDITURES:

SALARIES & WAGES $12,980,393 $13,231,728

AUTO EXPENSE 765,140 767,540

SUPPLIES & MATERIALS 616,421 697,577

OPERATIONAL SERVICES 75,000 68,500

MAINTENANCE OF STRUCTURE 352,928 363,333

MAINTENANCE OF EQUIPMENT 260,145 270,482

CONTRACTUAL SERVICES 499,539 579,498

SUNDRY EXPENSE 295,704 324,056

INSURANCE & BENEFITS 5,544,681 5,689,801

PROFESSIONAL SERVICES 1,500,781 1,570,855

CAPITAL EXPENDITURES 119,100 113,970

CONTINGENCY 0 0

TOTAL EXPENDITURES $23,009,832 $23,677,340

OPERATING FUNDS SOURCES:

ENTITY ALLOCATIONS (LOCAL SUPPORT) $22,339,832 $23,437,340

SURPLUS FROM 2012/2013 430,000 0

RENDITION FEES 230,000 230,000

INVESTMENT PROCEEDS 0 0

OTHER INCOME 10,000 10,000

TOTAL REVENUE $23,009,832 $23,677,340


2015/2016 ANNUAL BUDGET BUDGET HIGHLIGHTS

The Dallas Central Appraisal District (DCAD) continues to improve the systems of the DCAD through technology. With the enhanced development and implementation of technology, many manual processes have been eliminated, helping reduce the number of resources needed to operate the DCAD and reduce costs that can be attributed back to the taxing entities served. The MARS (Mass Appraisal Records System) is enhanced through the MIP (MARS Improvement Program) committee that accepts requests for new enhancements to the system and prioritizes them into planned improvements. The District also strives to improve the Appraisal Review Board (ARB) process with an examination of the appeals process through the ARB Lessons Learned process. The District continues to improve the scanning/imaging program and has implemented numerous scanning and MARS modules further enhancing the overall scanning program for the District.

The DCAD implemented an Electronic Notification System which allows property owners and their Tax Consultants to receive certain notices online via e-mail. These notices include the Notice of Appraised Value, Hearing Notifications, Final Orders Determining Protest, and Dismissal Notices. All of these technology programs will not only allow the MARS system to be more user friendly for the property owners, but will also save thousands of hours in resource time in manual data entry and result in greater costs savings. A new module has been implemented for a rescheduling program to be used by property owners allowing them to reschedule their ARB hearings for cause.

The 2005/2006 Budget introduced the Capital Improvement Program as established by the Board of Directors in December 2004. The program is to fund major capital improvement projects for the building structure located at 2949 N. Stemmons Freeway, Dallas, Texas. A Capital Improvement Program Plan was adopted by the Board and is reviewed annually at the presentation of the annual budget and the Board approves the plan each year and designates the capital improvement projects to be undertaken for the fiscal year. Budget surplus funds will fund this program, and only the Board can authorize funds to be expended from this program fund. Since December of 2005 projects have included: the installation of a new HVAC chiller system, cooling tower system, and heat exchange system; installation of a new roof; improved the parking lot and gate system; insulated the outside of the building walls; renovated the buildings sixteen (16) restroom facilities upgrading all restrooms to ADA (American with Disabilities Act) compliance; installed security cameras in the parking lot and increased the number of cameras inside the office facility; added safety equipment to the two (2) building elevators; installed automatic door openers on the visitor side doors to be in compliance with ADA; repainted and refurbished the building stairwells; renovated and expanded the ARB hearing rooms and updated all the ARB room equipment including projectors, screens, and recording devices. In 2011 the building lighting retrofit program began with a complete upgrade of the lighting throughout the building. In 2012 the construction of entrance covers at the two main entrances to the building, the replacement of the sewer line, and the complete repair of the sprinkler system were all completed under budget and on time. The last project to which has received some funding is the replacement of the two building air handlers, coils and controls. In 2013 the DCAD was able to build a new training room facility in the building utilizing the old computer room area. This area has not been used since the DCAD went to a server-based environment in its computer operations. The DCAD will also begin plans for the replacement of the buildings air handlers and coils. In 2014/2015 the air handlers were replaced in the facility and a new telephone system was installed.


The Board of Directors approved the replacement of the digital photos of all real property improvements in the MARS program in the 2015/2016 Approved Budget and these new digital images will completed in the first of 2015 and utilized in the 2015 ARB appeals process. The DCAD is under a lease payment program for these photos over seven years. The District implemented iPad’s in the field work for the Appraisers instead of the current pen pad devices and the technology has proven to be more efficient and provides even greater costs savings for future budgets. The DCAD will begin to rewrite its existing MAARS CAMA program beginning in 2015/2016. The DCAD will continue to make enhancements in the coming years in both technology and capital improvements to improve the quality of the products and services the District provides, to preserve the building investment, and to control costs.

SUMMARY OF EXPENDITURE CHANGES

The 2015/2016 Budget proposes 228 employees, the same as in the 2014/2015 Budget. Since 2007/2008, the District has reduced its staff from 255 employees to 228 employees in 2014/2015, a reduction of 27 funded positions in seven years. A vacancy rate of approximately 1.0% has been incorporated into the full time salary and wage totals. The Budget is presented with a 3% merit performance increase for its employees. The contribution level to the Texas County and Retirement System for the fiscal year is funded at 19% and the DCAD proposed a 12% increase in its medical health insurance rates in 2015/2016. The Approved Budget totals $23,667,340, which is an increase of $667,508 over the 2014/2015 Approved Budget of $23,009,832.

Major expenditure changes and program highlights of the 2015/2016 Budget include:

EXPENDITURES:

Salaries & Wages $ 251,335 Auto Expenses 2,400 Supplies & Material 81,156 Operational Services (6,500) Maintenance Structures 10,405 Maintenance Equipment 10,337 Contractual Services 79,959 Sundry Expenses 28,352 Insurance & Benefits 145,120 Professional Services 70,074 Capital Expenditures (5,130)

Total $ 667,508


SUMMARY OF CHANGES IN REVENUES

The District’s revenue for 2015/2016 equals $23,677,340. Revenue consists primarily of Local Support from each of the member entities served by the DCAD, and increases to $23,437,340 in this approved budget. That total revenue is based on a formula developed and approved by written agreement between the taxing entities in 1981 and consists of budget allocation criteria from the Property Tax Code. Local Support revenue is based on the ratio of each entities levy to the total district-wide levy. Revenues for Investment Proceeds have declined due to funds invested in certificates of deposits and the present market rates. The Business Personal Property (BPP) Rendition Funds are budgeted again as a revenue source in the Approved Budget and are budgeted for 2015/2016 at $230,000. Other Income includes the sale of documents and information requests and from late penalty fees on the non-filing of Business Personal Property Renditions and also remains unchanged from the previous year at $10,000. Approved revenue changes for the 2015/2016 Budget as follows:

REVENUES: Local Revenue $1,097,508

Special Assessment Income -0- Rendition Fees -0- Investment Proceeds -0- Other Income -0-

Transfer Funds 2012/2013 Budget (430,000)

Total $ 667,508


2013/2014 2013/2014 2014/2015 2015/2016APPROVED ACTUAL APPROVED APPROVED

A. SALARIES & WAGES4001 Full Time 12,094,723 12,086,837 12,762,817 13,009,9144002 Overtime 43,295 43,570 41,730 39,4944004 Contract Labor 97,460 93,325 95,846 102,3204006 Employee Severance 50,000 0 50,000 50,0004007 Salary Continuation 30,000 19,315 30,000 30,000

12,315,478 12,243,047 12,980,393 13,231,728

B. AUTO EXPENSES4106 Full Time 762,000 727,016 762,000 764,4004107 Other 2,890 1,741 3,140 3,140

764,890 728,757 765,140 767,540

C. SUPPLIES & MATERIALS4210 Office 37,246 27,154 36,814 36,5494211 Copy Expense 14,801 12,658 18,683 18,9404212 Postage & Freight 265,272 307,340 326,343 351,0694213 Printing 46,372 30,634 56,725 43,0644214 Computer Supplies 67,105 45,944 72,702 73,2644215 Mapping Supplies 2,402 0 2,380 04216 Miscellaneous 1,225 373 1,360 1,1604217 Office Equip. Exp. 7,100 3,345 9,500 6,0004218 Janitorial Supplies 14,166 14,503 15,000 15,5004219 Service Awards 5,405 1,942 5,660 13,7254220 Software 78,996 73,751 65,254 132,3064221 Building Supplies 4,500 4,866 6,000 6,000

544,590 522,510 616,421 697,577

D. OPERATIONAL SERVICES4320 Telephone 68,500 63,632 75,000 68,500

68,500 63,632 75,000 68,500

E. MAINTENANCE OF STRUCTURES4430 Building 46,050 45,252 46,400 56,4004431 Electricity 216,365 187,511 187,344 189,1234432 Water 19,001 21,797 20,976 23,3234434 Janitorial Service 41,070 38,400 40,302 40,3024435 Pest Control 922 817 1,099 1,1084436 Interior Maintenance 3,780 3,600 3,969 3,9694437 Lawn/Grnds. Maint. 9,897 9,231 9,937 10,0004438 Trash Disposal 4,112 3,265 3,979 3,7044439 Elevator Maintenance 11,220 10,792 11,603 11,6034440 Security Service 1,096 984 1,095 1,0964441 HVAC System Maint. 19,421 18,485 19,224 19,7054442 Electrical Inspect. Maint. 3,000 2,000 7,000 3,000

375,934 342,134 352,928 363,333

DALLAS CENTRAL APPRAISAL DISTRICT 2015/2016 TOTAL APPROVED BUDGET



F. MAINTENANCE OF EQUIPMENT4540 Equipment 28,705 22,893 23,163 21,3434541 Copiers 440 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 85,679 84,945 99,662 107,8944545 Terminal 0 0 0 04546 Software Maintenance 106,221 99,445 137,320 141,245

221,045 207,283 260,145 270,482

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 73,969 91,308 73,969 84,0004652 Lease of Equipment 357,769 366,594 344,350 389,7034657 Other 46,174 57,164 46,180 71,3004659 Janitorial 0 0 0 04660 Delivery Service 596 0 1,040 4954661 Lease of Software 11,544 12,005 0 04662 GIS Mapping Service 69,565 31,135 34,000 34,000

559,617 558,206 499,539 579,498

H. SUNDRY EXPENSE4760 Training 76,100 52,589 80,590 79,5634761 Dues & Subscriptions 122,693 125,627 138,078 140,5414762 Legal Notice/Adv. 18,668 24,931 16,817 16,6884763 Travel 60,042 44,048 49,388 71,7734764 Business Promotion 250 474 600 6604765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 2,490 2,886 1,865 2,3904767 ARB Expenses 5,000 3,524 4,000 3,2754768 Library 700 195 700 5004769 Management Development 800 826 800 5,8004770 Recruitment 2,615 2,921 2,866 2,866

289,358 258,021 295,704 324,056




I. INSURANCE & BENEFITS4870 Group Medical 2,186,960 2,033,041 2,382,513 2,484,0104871 Retirement 2,305,233 2,326,136 2,590,770 2,624,6074872 Workers Compensation 53,900 47,909 54,857 54,8574873 Unemployment Comp. 63,720 47,467 65,340 65,3404874 General Insurance 115,200 132,372 136,900 133,6004875 Bonds 367 142 292 3424876 Pub. Officials Liab. 17,000 12,525 14,000 17,0004877 Group Benefits 108,367 95,919 108,702 114,2404878 Employee Activities 14,490 15,379 15,715 15,7154879 Medicare Tax 165,714 161,834 175,592 180,0904880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

5,030,951 4,872,724 5,544,681 5,689,801

J. PROFESSIONAL SERVICES4980 Legal Services 874,500 875,844 871,500 874,0004981 Auditing 15,500 10,500 12,000 11,5004982 Consultants 150,824 140,979 161,585 148,5854984 Deed Services 0 0 0 04986 Appraisal of Autos 24,500 24,500 24,500 24,5004987 State Office of Adm. Hearings 0 0 10,500 10,5004990 ARB Comp. for Services 384,700 390,040 367,070 410,2704992 Auxiliary Legal Expenses 50,000 190,488 50,000 75,0004995 Arbitration Expense 5,000 14,400 3,626 16,500

1,505,024 1,646,751 1,500,781 1,570,855

Z. CAPITAL EXPENDITURES9001 Leasehold Improvements 50,000 74,976 8,000 09002 Equipment 147,590 153,856 111,100 113,9709003 Furniture 0 0 0 0

197,590 228,832 119,100 113,970

9005 Technology Development 0 0 0 09006 Capital Imp. Program 0 166,570 0 0

SUBTOTAL $21,872,977 $21,838,466 $23,009,832 $23,677,340

GRAND TOTAL $21,872,977 $21,838,466 $23,009,832 $23,677,340



EXPENDITURES


DALLAS CENTRAL APPRAISAL DISTRICT BUDGET COMPARISON

CATEGORY2013/2014 2013/2014 2014/2015 2015/2016

APPROVED ACTUAL APPROVED APPROVED

CONSOLIDATED OFFICE OF CHIEF APPRAISER $1,145,975 $1,126,924 $1,209,012 $800,447

CONSOLIDATED 3,616,040 3,742,269 3,745,608 4,179,509 ADMINISTRATIVE SERVICES

LEGAL SERVICES 1,304,260 1,378,224 1,327,816 1,343,065

INFORMATION 2,421,716 2,383,090 2,498,819 2,829,979 TECHNOLOGY

CONSOLIDATED 13,384,986 13,207,959 14,228,577 14,524,340 APPRAISAL SERVICES

CONTINGENCY 0 0 0 0

$21,872,977 $21,838,467 $23,009,832 $23,677,340


2015/2016

BUDGET BY DEPARTMENT

OFFICE OF CHIEF ADMIN

BUDGET BY DEPARTMENT

CHIEF APPRAISER

LEGAL SERVICES

ADMIN. SERVICES

SERVICES

APPRAISAL SERVICES

INFORMATION TECHNOLOGY

DEPARTMENT BUDGET TOTAL PERCENT

OFFICE OF CHIEF APPRAISER $ 800,447 3.4%

ADMINISTRATIVE SERVICES 4,179,509 17.7%

LEGAL SERVICES 1,343,065 5.7%

INFORMATION TECHNOLOGY 2,829,979 11.9%

APPRAISAL SERVICES 14,524,340 61.3%

TOTAL $23,677,340 100.0%


DALLAS CENTRAL APPRAISAL DISTRICT BUDGET COMPARISONS SUMMARY

BY CATEGORY

2013/2014 2013/2014 2014/2015 2015/2016CATEGORY APPROVED ACTUAL APPROVED APPROVED

SALARIES & WAGES $12,315,478 $12,243,047 $12,980,393 $13,231,728

AUTO EXPENSES 764,890 728,757 765,140 767,540

SUPPLIES & MATERIALS 544,590 522,510 616,421 697,577

OPERATIONAL SERVICES 68,500 63,632 75,000 68,500

MAINT. OF STRUCTURE 375,934 342,134 352,928 363,333

MAINT. OF EQUIPMENT 221,045 207,283 260,145 270,482

CONTRACTUAL SERVICES 559,617 558,206 499,539 579,498

SUNDRY EXPENSES 289,358 258,021 295,704 324,056

INSURANCE & BENEFITS 5,030,951 4,872,724 5,544,681 5,689,801

PROFESSIONAL SERVICES 1,505,024 1,646,751 1,500,781 1,570,855

CAPITAL EXPENDITURES 197,590 395,402 119,100 113,970

SUBTOTAL $21,872,977 $21,838,467 $23,009,832 $23,677,340

CONTINGENCY 0 0 0 0

GRAND TOTAL $21,872,977 $21,838,467 $23,009,832 $23,677,340


2015/2016

BUDGET BY CATEGORY

9 10

BUDGET BY CATEGORY

1

7

8

2

3

4

5

6

7

DIVISION BUDGET TOTAL PERCENT

1. SALARIES & WAGES $13,231,728 56.0%

2. AUTO EXPENSES 767,540 3.2%

3. SUPPLIES & MATERIALS 697,577 2.9%,

4. OPERATIONAL SERVICES 68,500 0.3%

5. MAINTENANCE 633,815 2.7%

6. CONTRACTUAL SERVICES 579,498 2.4%

7. SUNDRY EXPENSES 324,056 1.4%

8. INSURANCE & BENEFITS 5,689,801 24.0%

9. PROFESSIONAL SERVICES 1,570,855 6.6%

10.CAPITAL EXPENDITURES 113,970 .5%

TOTAL $23,677,340 100.0%


REVENUES


2015/2016

SOURCES OF OPERATING FUNDSSOURCES OF OPERATING FUNDS

RENDITION FEES INVESTMENT PROCEEDS

OTHER INCOMEOTHER INCOME

LOCAL SUPPORT

SOURCE AMOUNT PERCENT

LOCAL SUPPORT $23,437,340 99.0%

INVESTMENT PROCEEDS 0 0%

RENDITION FEES 230,000 .9%

OTHER INCOME 10,000 .1%

TOTAL $23 677 340 100 0%TOTAL $23,677,340 100.0%


PERSONNEL BREAKDOWN


2015/2016

PERSONNEL BREAKDOWN

434

PERSONNEL BREAKDOWN

3

16

171

DEPARTMENT NUMBER OF PERSONNEL PERCENT

OFFICE OF CHIEF APPRAISER 4 1.7%

ADMINISTRATIVE SERVICES 34 15.0%

LEGAL SERVICES 3 1.3%

INFORMATION TECHNOLOGY 16 7.0%

APPRAISAL SERVICES 171 75.0%

TOTAL 228 100.0%


Dallas C

entral Appraisal D

istrict O

rganization Chart



PRINCIPAL OFFICERS

OFFICIAL TITLE INCUMBENT

EXECUTIVE DIRECTOR/CHIEF APPRAISER W. Kenneth Nolan

DIRECTOR OF ADMINISTRATIVE SERVICES/ Rick L. Kuehler TAXPAYER LIAISON OFFICER

DIRECTOR OF INFORMATION TECHNOLOGY John Milam

DIRECTOR OF APPRAISAL SERVICES Shane Docherty

DIRECTOR OF LEGAL SERVICES Windy Nash

RESIDENTIAL MANAGER Jimmy Cox

BUSINESS PERSONAL PROPERTY MANAGER Randy Scott

COMMERCIAL MANAGER Steve Brown

PROPERTY RECORDS/EXEMPTIONS MANAGER Patricia Nixon

HUMAN RESOURCES MANAGER Kathy Buehner

FINANCE MANAGER John K. Simpson

QUALITY CONTROL MANAGER Dan Reese

COMMUNITY RELATIONS OFFICER Cheryl Jordan


BUDGET CALENDAR


Dallas Central Appraisal DistrictBUDGET CALENDAR

DATE REQUIRED ACTION RESPONSIBLE PARTY September

Establish budget policy Prepare budget calendar Develop budget formats

Director of Administration

Finance Manager

October Distribute budget information packets to

department heads. Prepare preliminary revenue estimates

Finance Manager

October-November Assist department heads with completion of

budget request forms Submit completed budget request forms Review budget requests and submit proposed

budget draft to the chief administrative officer Conduct internal budget hearings on submitted

budget requests and adjustments

Administration

Finance

Department Heads Administration Director of Administration

December Work salary /merit projections Prepare budget narratives, goals and objectives,

and activity indicators in the budget document Finalize and submit draft of proposed budget to

chief administrative officer


Administration

January Review the proposed budget draft with chief

administrative office, make needed adjustments Finalize proposed budget for BOD


Chief Appraiser

February -March Present the proposed budget to the BOD at their

regular meeting \ entity presentation Conduct entity budget visits to all entities Publish notices for public hearing


Chief Appraiser

April BOD conducts public hearing on proposed budget Meet with Budget Review Committee

Board of Directors Chief Appraiser Director of Administration

May Final budget is approved Entities are notified of budget approval

Board of Directors Director of Administration

June Final budget is printed and sent to the taxing

entities and filed with the county clerk’s office Final budget is distributed to staff Public budget notice is published in newspaper


Finance Director


STATISTICAL INFORMATION


DALLAS CENTRAL APPRAISAL DISTRICT STATISTICAL INFORMATION

The District was created as a provision of the Property Tax Code by the 66th Texas State Legislature- Senate Bill 621

Date Created: 1979

District Officially Began Operations: 1982

Form of Government: Political Subdivision of the State of Texas

Area of Distance – Square Miles: 908.07

Population of District (Dallas County): 2,368,139*

Number of Board of Director Members: 6

Number of District Employees: 228

Number of ARB Members: 90

Number of Offices: 1 2949 N. Stemmons Fwy., Dallas, Texas

Number of Accounts Appraised: 819,627

Number of Taxing Entities: 61

Cities 31 School Districts 16 Counties 1 Special Districts 11

Hospital Districts 1 Community College 1

Source: *U.S. Bureau of the Census 2010 Estimated



BUDGET POLICY

Establishing a financial philosophy and policy enables the legislative body, management, and the community to monitor how well the Appraisal District is performing. It also assists in linking long range financial planning with day-to-day operations, as well as providing a formal position for the preparation of financial situations and emergencies thus improving fiscal stability.

All of this will contribute to the credibility of and public confidence in the Appraisal District organization. These statements show a commitment to sound financial management and fiscal integrity.

Important aspects of any such philosophy and financial policy statement are the procedures and policies used to control the budget after appropriations are made to the various departments. These policies and procedures should recognize the need for some budgetary flexibility and should clarify the Board of Director and management's responsibility to the taxing jurisdictions in administering the budget. The following statements are put forth to facilitate these budget procedures.

BUDGET PROCEDURES

1. The District budgets resources on a fiscal year which begins September 1 and ends on thefollowing August 31.

2. Budget instruction packets for annual preparation, which include forms and necessaryinstructional information, shall be distributed to the Divisions and Departments no laterthan October 15 in each year. These packets with their proposals must be returned nolater than November 15 in that year.

3. The proposed budget estimates and requests shall be prepared and distributed to the ChiefAppraiser on or before December 15 of that year.

4. Budget hearings between the Chief Appraiser, the Administrative/Finance staff, and thevarious Departments will be held in early December to review and justify budgetproposals and requests submitted.

5. The proposed budget estimates shall be presented in the following format:

a. Goals and objectives, programs to be accomplished;b. Operating and maintenance expenditures by category code;c. Personnel breakdown and staffing levels and salary ranges;d. A detailed schedule of capitalized equipment to be purchased.

6. The Proposed Budget shall be submitted to the Board of Directors and the taxingjurisdictions on or before February 15 of each year.

7. The Board of Directors will hold at least one public hearing to receive input on theProposed Budget between February 15 and May 15. Not later than the 10th day before


the date of the public hearing, the Chief Appraiser shall give notice of the public hearing by publishing the notice in a newspaper having general circulation in the county for which the appraisal district is established. The notice may not be smaller than a one-quarter page of a standard-size newspaper and may not be published in the part of the paper in which legal notices and classified advertisements appear. The notice must set out the time, date, and place of the public hearing and must set out a summary of the proposed budget setting out as separate items: the total amount of the proposed budget; the amount of increase proposed from the budget adopted for the current year; and the number of employees compensated under the current budget and the number of employees to be compensated under the proposed budget.

8. The Board of Directors shall adopt the Budget on or before May 15 of each year. Thetaxing jurisdictions will have thirty days after the formal adoption of the budget to submita Resolution in opposition to the budget. If a majority of those taxing jurisdictions,which are eligible to vote on the District's Board of Directors and Budget, veto thebudget, then the Appraisal District must resubmit a new budget to the Board and thetaxing jurisdictions within another thirty days for their review.

9. The Board of Directors shall appoint a Budget Review Committee of two from itsmembership to review the Proposed Budget with the DCAD staff and report its findingsand recommendations to the Board before budget adoption.

10. Monthly financial reports on the budget status and trends will be prepared by the FinanceOffice and presented to the Chief Appraiser. Copies of these monthly reports will bedelivered to each department head to assist in monitoring actual expenditures comparedto monthly budgeted, fiscal year budgeted, and year-to-date budgeted amounts for his/herdepartment.

11. The Board of Directors may amend the approved budget at any time, but the Secretary ofthe Board must deliver a written copy of a proposed amendment to the presiding officerof the governing body of each taxing entity participating in the District not later than the30th day before the date the Board acts on it. All budget amendments must be approvedby the Board of Directors in a regular or special called public meeting.

12. The Proposed Budget estimates submitted on February 15 shall be a balanced budgetfrom the revenues anticipated.

13. If the governing bodies of a majority of the taxing entities entitled to vote on theappointment of the Board of Directors adopt resolutions disapproving the budget and filethem with the Secretary of the Board within 30 days after its adoption, the budget doesnot take effect, and the Board of Directors shall adopt a new budget within 30 days of thedisapproval.

14. If the total amount of the budget allocation payments made or due to be made by thetaxing entities participating in the Appraisal District exceeds the amount actually spent orobligated to be spent during the fiscal year from which the payments were made, theBoard of Directors may refund to the taxing entities its proportionate share of the excessfunds not later than the 150th day after the end of the fiscal year for which the paymentswere made. Approval of said action by Board of Directors must be a in a regular orspecial called public meeting.

15. The Board of Directors will consider the establishment of Restricted Reserve Funds fromany unspent surplus funds as deemed necessary. These Funds will be set up at thedirection of the Board and can only be disbursed by approval of the Board of Directors.


BUDGET REVENUES

1. The Appraisal District will draw its revenue sources from local support as provided bythe taxing jurisdictions, based on an allocation formula as adopted by the taxing entities,investment proceeds, and other income from allocations to certain taxing jurisdictionslying outside Dallas County and from the sale of plats, copies, microfiche, magnetictapes, etc. and other services.

2. The funding formula is based on each entity's levy and the total local support amount.For cities inside Dallas County, each entity's allocation is based on their levy divided inthe total levy for Dallas County. The County, countywide special districts, and non-county-wide special districts receive an even one-third of the total local support amount.The Dallas County Community College District and the non-county-wide special districtsare calculated by dividing their levy into the levy of all of Dallas County and multiplyingthat amount times the total local support amount. The balance of the one-third is dividedusing the ratio of the Dallas County Hospital District and Dallas County to each other.Finally, school districts receive the balance of the local support amount, allocating eachschool district an amount using the same percentage as their levy to the total schooldistrict levy. The previous year's levy will be used in allocating the current budget.

3. The Appraisal District will publicly bid its depository contract every two years.

4. Investment proceed schedules will be outlined in the depository contract by amount, rate,and days.

5. The Budget of the Appraisal District is formatted on a cash basis, with all currentexpenditures paid for by current revenue resources.

6. The Appraisal District will budget all known revenue sources in the budget and applythese funds to the allocated local support amount to be paid by the taxing entities.

BUDGET EXPENDITURES

1. The Budget will attempt to identify district functions and activities performed by theAppraisal District and to allocate budget resources adequate to perform these functionsand activities.

2. The Appraisal District will maintain an unallocated Restricted Reserve Fund, to provideas an emergency reserve for use in the event of a calamity, unanticipated programexpenses, or for fiscal start-up costs.

3. At year-end, it is up to the discretion of the Board of Directors to refund to the taxingentities any cash surplus, or to carry the funds forward to the next budget year for start-upcosts or for designated purchases or programs. In the event of a total budget deficit, arequest for additional revenue will be taken to the Board of Directors for action. A copyof this proposed budget amendment must be delivered to the presiding officer of thegoverning body of each taxing unit participating in the District no later than 30 daysbefore action can be taken by the Board.

4. The Board of Directors will authorize the Chief Appraiser to disburse appraisal districtfunds by written check or draft up to five thousand dollars. Disbursements over theamount of five thousand dollars must be co-signed with the Director of Administration’ssignature and approval.


5. The Board of Directors shall by resolution authorize the Chief Appraiser and the Directorof Administration to sign written check vouchers for disbursement of funds.

6. The District will continue to integrate performance measurements and productivitystandards with the budget process where appropriate.

7. Cost/benefit studies and salary surveys will be conducted, where appropriate andapplicable, on expenditures, current jobs, and capital equipment.

8. At no time shall the number of permanent full time positions on the payroll exceed thetotal number of positions authorized by the Board of Directors. The Board shall approveincreases in personnel staffing during the fiscal year.

9. Overtime compensation is authorized by the departments and may only be expended forspecific tasks as approved in the current budget and by the Chief Appraiser.

10. Position reclassifications, job grade changes, or departmental reorganizations will beprepared and reviewed in October of each year by the Job Evaluation Committee of theAppraisal District staff.

11. The Chief Appraiser may institute a freeze during the fiscal year on hiring, promotions,transfers and capital equipment purchases. Such action will not be used arbitrarilyand will be for exceptions in appropriate areas to comply with emergency needs.

12. All items to be purchased by the District in the amount of $50,000 or more will be subjectto public bid or proposal, or purchased under the State of Texas General ServicesCommission.

13. There will be no transfer between line items or categories in the current budget bydepartment heads or directors.

14. Any transfer of funds between budget categories shall be approved by the Board ofDirectors at a public meeting.

BUDGET SURPLUS FUNDS

It is the policy of the Board of Directors of the Dallas Central Appraisal District that if the total amount of payments made and/or due to be paid each year by the taxing units participating in a given fiscal year exceeds the amount actually spent or obligated to be spent during such fiscal year for which the payments were made, such excess amount shall, prior to or concurrent with the end of such fiscal year, be automatically appropriated to the Capital Improvement Fund account within the Appraisal District Budget and thereby obligated to be spent on the District Capital Improvement Program, as approved by the Board of Directors. Should a Capital Improvement Program not be provided or the surplus funds otherwise obligated, said surplus funds shall be refunded to the entities in accordance with state law. It is further the policy of the Board of Directors of the Dallas Central Appraisal District that the Capital Improvement Program of the Appraisal District be submitted by the Executive Director/Chief Appraiser to the Board annually for review and approval.

Under the budget surplus policy, funds can also be automatically appropriated to the Retirement COLA Fund. Surplus funds will be obligated to be spent for lump sum payments into the retirement fund for set a COLA percentage amount to offset rate payments to the retirement fund through the Texas County and District Retirement System. These will be dedicated funds approved by the Board of Directors annually.


FINANCIAL AUDIT

1. At least once each year, the Board of Directors shall have prepared an audit of its affairsby an independent certified public accountant or firm of independent certified publicaccountants.

2. A copy of the audit report will be delivered to each governing body of each taxing uniteligible to vote on the appointment of the Board of Directors and a reasonable number ofcopies will be available for inspection at the Appraisal District office.

3. The Board of Directors will consider the appointment of an Audit Committee to reviewand meet with the auditors concerning the audit report and report its findings to the fullBoard. The Audit Committee will meet as necessary in compliance with regulations ofthe Governmental Accounting and Standards Board.

4. The Board of Directors will engage the services of an independent auditor by annualcontract on a year to year basis, anticipating that the firm selected will be engaged for andlimited to a four year period for purposes of continuity. The audit firm may serve as theDistrict’s financial auditors for the period of four years before changing firms, but maynot participate in the proposal process for a period of four years following service.

5. The DCAD staff will prepare a Management Discussion and Analysis providing anarrative overview of the financial activities and changes in the financial position of theDallas Central Appraisal District for each fiscal year ending. The report will be incompliance with the Governmental Accounting Standards Board Statement No. 34 BasicFinancial Statements-and Management’s Discussion and Analysis-for State and LocalGovernments.



INVESTMENT POLICY

I. POLICY STATEMENT

It is the policy of the Dallas Central Appraisal District (the “District”) that the administration of its funds and the investment of those funds shall be handled as its highest public trust. Investments shall be made in a manner which will provide the maximum security of principal invested through the limitations and diversification while meeting the daily cash flow needs of the District and conforming to all applicable state statutes governing the investment of public funds.

II. INVESTMENT SCOPE

The Dallas Central Appraisal District has established an investment policy in accordance with Chapter 6 of the Texas Property Tax Code and Chapter 2256 of the Texas Government Code, Public Funds Investment Act. This investment policy applies to the investment activities of the District.

As required by Chapter 2256 of the Texas Government Code, the District hereby defines and adopts its formal investment policy. The District shall administer all present and future funds in accordance with the provisions of this policy to the extent permitted by law and the District’s depository contracts. Any new funds created by the District will come under this Policy unless specifically exempted by the Board of Directors and this policy.

III. LEGAL LIMITATION, RESPONSIBILITES AND AUTHORITY

Specific investment parameters for the investment of public funds in Texas are found in the Public Funds Investment Act, Chapter 2256, Texas Government Code, (the “Act”). The Public Funds Collateral Act, Chapter 2257, Texas Government Code, specifies collateral requirements for all public funds deposits. All investments will be made in accordance with these statutes. The District shall make all of its investments in a manner that complies with all applicable law and with its depository contracts.

IV. INVESTMENT OBJECTIVES

A. Standard of CareThe District shall exercise due care, caution, and good judgment in making itsinvestments. All investments shall consider the safety of capital, liquidity, diversificationand a reasonable return of interest income (yield) for the District.

Section 2256.006 of the Public Funds Investment Act provides that investments shall bemade with judgment and care, under prevailing circumstances, that a person of prudence,discretion, and intelligence would exercise in the management of the person’s ownaffairs, not for speculation, but for investment, considering the probable safety of capitaland the probable income to be derived. Investments are to be chosen in a manner whichpromotes diversity by market sector, credit and maturity. The choice of high-gradegovernment investments and high-grade money market investments is designed to assure


the marketability of those investments should liquidity needs arise. To match anticipated cash flow requirements the maximum weighted average maturity of the overall portfolio may not exceed three months. Investment of funds shall be governed by the following investment objectives, in order of priority:

(1) preservation and safety of principal; (2) liquidity; (3) diversification; and (4) yield

B. Preservation and Safety of Principal One of the primary objectives of this policy is the safety of principal. In no event shall an investment and earned interest exceed the maximum amount insured by the Federal Deposit Insurance Corporation combined with U. S. Government securities pledged as collateral. All investments by the District shall be made in the name of the District, and may not be combined with any funds, which are not assets of the District. Any investments made through Repurchase Agreements are fully guaranteed as to principal and interest by the U. S. Government or an agency thereof, or are collateralized mortgage obligations directly issued by a Federal Agency or instrumentality of the United States.

C. Liquidity The District shall structure its investments in a manner, which will provide the liquidity necessary to correspond with the cash flow needs of the District.

D. Diversification Diversification of the portfolio will include diversification by maturity and market sector and will include the use of a number of broker/dealers for diversification and market coverage if needed.

E. Yield The District shall invest its funds to earn the maximum interest rate allowed with the constraints of safety, liquidity and convenience.

F. Maturity The investments of the District will be staggered in a way to achieve the highest return of interest and provide for the necessary liquidity to meet the cash needs of the District. At no time will the maturity date of any investment extend beyond the last day of the current budget year in which the investment was made.

V. DELEGATION OF INVESTMENT AUTHORITY

The Chief Appraiser and/or the Director of Administration acting on behalf of the District, is designated as the Investment Officer of the District and is responsible for investment management decisions and activities. The Board of Directors may appoint one or more employees to perform the activities of Investment Officer for the District under the direction of the Chief Appraiser. In the absence of such appointment, the Chief Appraiser or the Director of Administration will act as the Investment Officer for the District. Pursuant to Section 6.05(3), Property Tax Code, this authority may be delegated to designated employees of the Dallas Central Appraisal District. The Officer is responsible for the quality and capability of staff, investments advisors, and consultants involved in the investment management and procedures. All participants in the investment process shall seek to act responsibly as custodians of the public trust. The Investment Officer shall develop and maintain written administrative procedures for the operation of the Investment program, which are consistent with this Investment Policy. These controls will be reviewed with the independent auditor of the District.


VI. PRUDENCE

The standard of prudence to be used in the investment function shall be the “prudent person” standard and shall be applied in the context of managing the overall portfolio. This standard states: “Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion, and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the expected income to be derived.” The Investment Officer and those delegated investment authority under this Policy, when acting in accordance with the written procedures and this Policy, shall be relieved of personal liability in the management of the portfolio provided that deviations from expectations for a specific security’s credit risk or market price change or portfolio shifts are reported in a timely manner and that appropriate action is taken to control adverse market effects.

VII. INVESTMENT INSTRUMENTS

To the extent an investment is an instrument or instruments, including principal and interest, exceed the amount insured by the Federal Depository Insurance Corporation or other federal agency, the excess must be collateralized by pledged securities. District funds may be invested in the following instruments:

(1) Certificates of Deposit issued by banks located in Dallas County. Payment of the certificates must be insured in full by the Federal Depository Insurance Corporation (FDIC) and/or collateralized by securities from a bank doing business in the State of Texas and under the terms of the written depository agreement with that bank, not to exceed one year to stated maturity. Authorized investments include obligations that are fully guaranteed or issued by the Federal Deposit Insurance Corporation or by the explicit full faith and credit of the U. S.

(2) Money Market Account. The District may invest excess cash in the District’s reserve account in an interest-bearing Money Market account. These reserves will be transferred to the General Account as needed.

(3) Obligations of the United States Government, its agencies and instrumentalities, and government sponsoring enterprises, not to exceed one year to stated maturity, excluding collateralized mortgage obligations.

(4) AAA-rated, constant dollar Texas Local Government Investment Pools as defined by the Public Funds Investment Act and approved by the Board of Directors.

` (5) No-load, AAA-rated, SEC registered money market funds.

(6) FDIC insured brokered certificates of deposit securities from a bank in any US state, delivered versus payment to the DCAD safekeeping agent, not to exceed one year to maturity. Before purchase, the Investment Officer must verify the FDIC status of the bank on www.2fdic.gov/idasp/main_bankfind.asp to insure that the bank is FDIC insured.

VIII. AUTHORIZED FINANCIAL DEALERS AND INSTUTIONS

All investments made by the District will be made through the District’s banking services bank, a bank in Texas, or an approved broker/dealer.


IX. DIVERSIFICATION AND MATURITY LIMITATIONS

It is the policy of the District to diversify its investment portfolio. Invested funds shall be diversified to minimize risk or loss resulting from over-concentration of assets in a specific maturity, specific issuer, or specific class of securities.

X. SAFEKEEPING AND COLLATERALIZATION

The laws of the State and prudent treasury management require that all purchased securities be bought on a delivery versus payment basis and be held in safekeeping by either the District, an independent third party financial institution, or the District’s designated banking services depository.

All securities pledged to the District for certificates of deposit or demand deposits shall be held by an independent third party bank doing business in Texas. The safekeeping bank may not be within the same holding company as the bank from which the securities are pledged.

Collateralization is required on all bank time and demand deposits over FDIC Insurance coverage of $250,000. The District is not required to liquidate investments that were authorized investment at the time of purchase. An authorized investment of a fully collateralized repurchase agreement can be secured by a combination of cash and obligations.

XI. PERFORMANCE AND REPORTING

The Investment Officer shall submit a quarterly report to the District Board containing sufficient information to evaluate the performance the investment program.

The Investment Officer or investment adviser shall monitor, on no less than a weekly basis, the credit rating on all authorized investments in the portfolio based upon independent information from a nationally recognized rating agency. If any security falls below the minimum rating required by Policy, the Investment Officer shall notify the Chief Financial Officer/Director of Administration, the Chief Appraiser, and the Board of Directors of the loss of rating, conditions affecting the rating and possible loss of principal with liquidation options available, within two weeks after the loss of the required rating.

XII. DEPOSITORIES

The District shall designate one banking institution through a competitive process as its central banking services provider at least every two years. This institution will be used for normal banking services.

XIII: TRAINING

The District’s designated Investment Officer shall: 1) attend at least one training session from an independent source advising the Investment Officer as provided for in the investment policy of the District and containing at least ten (10) hours of instruction relating to the Investments Officer’s responsibilities within twelve (12) months after taking office; 2) attend an investment training session at least once each state fiscal biennium and receive not less than ten (10) hours of instruction relating to investment responsibilities from an independent source. The two-year period in which an Investment Officer must take the required investment training begins on the first day of the District’s fiscal year and consists of the two consecutive fiscal years after that date.


XIII. INVESTMENT POLICY ADOPTION

The District’s Investment Policy shall be adopted annually by the Board with the adoption of the annual budget. The Investment Policy will be incorporated and made a part of the budget document.

XIV. GLOSSORY OF TERMS

(1) Bond proceeds" means the proceeds from the sale of bonds, notes, and other obligations issued by an entity, and reserves and funds maintained by an entity for debt service purposes. (2) "Book value" means the original acquisition cost of an investment plus or minus the accrued amortization or accretion. (3) "Funds" means public funds in the custody of a state agency or local government that:

(A) are not required by law to be deposited in the state treasury; and (B) the investing entity has authority to invest.

(4) "Institution of higher education" has the meaning assigned by Section 61.003, Education Code. (5) "Investing entity" and "entity" mean an entity subject to this chapter and described by Section 2256.003. (6) "Investment pool" means an entity created under this code to invest public funds jointly on behalf of the entities that participate in the pool and whose investment objectives in order of priority are:

(A) preservation and safety of principal; (B) liquidity; and (C) yield.

(7) "Local government" means a municipality, a county, a school district, a district or authority created under Section 52(b)(1) or (2), Article III, or Section 59, Article XVI, Texas Constitution, a fresh water supply district, a hospital district, and any political subdivision, authority, public corporation, body politic, or instrumentality of the State of Texas, and any nonprofit corporation acting on behalf of any of those entities. (8) "Market value" means the current face or par value of an investment multiplied by the net selling price of the security as quoted by a recognized market pricing source quoted on the valuation date. (9) "Pooled fund group" means an internally created fund of an investing entity in which one or more institutional accounts of the investing entity are invested. (10) "Qualified representative" means a person who holds a position with a business organization, who is authorized to act on behalf of the business organization, and who is one of the following: (A) for a business organization doing business that is regulated by or registered with a securities commission, a person who is registered under the rules of the National Association of Securities Dealers; (B) for a state or federal bank, a savings bank, or a state or federal credit union, a member of the loan committee for the bank or branch of the bank or a person authorized by corporate resolution to act on behalf of and bind the banking institution; (C) for an investment pool, the person authorized by the elected official or board with authority to administer the activities of the investment pool to sign the written instrument on behalf of the investment pool; or (D) for an investment management firm registered under the Investment Advisers Act of 1940 (15 U.S.C. Section 80b-1 et seq.) or, if not subject to registration under that Act, registered with the State Securities Board, a person who is an officer or principal of the investment management firm.

(11) "School district" means a public school district. (12) "Separately invested asset" means an account or fund of a state agency or local government that is not invested in a pooled fund group. (13) "State agency" means an office, department, commission, board, or other agency that is part of any branch of state government, an institution of higher education, and any nonprofit corporation acting on behalf of any of those entities.


COMMENTS

This document has been prepared to supply information to the entities of the Dallas Central Appraisal District concerning its activities and resource requirements. This 2015/2016 Budget and Program Summary is designed to link financial information directly to descriptive information of the District's activities, with the objective of improving the method by which resource allocations are made for those activities.

The format utilized in this budget document implements many of the techniques utilized during the budget preparation. The District's organization has been divided into "Budget Units" by Departments of Office of the Chief Appraiser, Administrative Services, Legal Services, Appraisal Services, and Information Technology. The Budget Unit is the basic unit by which cost analysis and program effectiveness are measured and evaluated. Also found in this document are various financial summaries including revenue breakdowns for the entities.

The District's intention is to expand and improve this budget format in the future so that more objective decisions can be made on either increasing or decreasing activity levels.

The 2015/2016 Budget and Program Summary contains information concerning the activities of the Dallas Central Appraisal District, the dollar amounts, personnel, and capital outlay services required to support these activities. Several line item categories in this budget will show a zero balance. This is due to these items being detailed out of a major category to reflect actual expenditures of the coming budget year. To assist the reader in understanding the information shown for the District's departments, the following definitions are offered.

PROGRAM A narrative description is provided for each budget unit, which outlines the functions, responsibilities, and activities of the unit.

GOALS AND OBJECTIVES Goals and objectives have been established during the budget process to guide and direct budget units in achieving their purpose.

HUMAN RESOURCES Authorized employees have been established in each budget unit to perform the necessary tasks. Employees are funded through the general operating expenses.

CONSOLIDATED BUDGET The term "Consolidated Budget" means that the support budgets in the Office of the Chief Appraiser Department (Chief Appraiser, Community Relations and Quality Control), Administrative Services Department (Administration, Appraisal Review Board, Customer Service, Finance/Purchasing, Human Resources, Appeals and Support, and Building Services) and the Appraisal Services Department (Central, Residential, Business Personal Property, Commercial, and Property Records/Exemptions), will be combined to present an overall budget for Office of Chief Appraiser, Administrative Services, and Appraisal Services respectively. The Legal Services Department and the Information Technology Department are the only budgets that are contained in one budget. A detailed description of these budget activities is found in the appropriate sections of the budget.

LEASEHOLD IMPROVEMENTS Leasehold Improvements will include improvements to the building occupied by the Dallas Central Appraisal District. Improvements will include such things as additional lighting and electrical outlets, painting, carpeting, and minor renovations. The cost for all leasehold improvements is included in this category.

CAPITAL EXPENDITURES The Dallas Central Appraisal District capitalizes fixed assets according to a scheduled policy. Capital expenditures will include major office equipment and furniture that will be depreciated for accounting purposes. Funds for continued technology development and the Capital Improvements Program will be included in this category as needed.


GLOSSARY

Account Code: A series of numbers used to identify and classify certain expenditures within an organizational unit.

Accrual Accounting: The accrual basis of accounting matches revenues and related expenses based upon the timing of underlying economic events, regardless of when monies are received or disbursed. Revenues are recorded when they are earned, and expenses are recorded when they are incurred.

Activity Indicators: Indicators that provide the department the ability to identify their budget goals and objectives and to measure their key activity results.

Appropriation: An authorization to make expenditures or incur obligations against the financial resources of the District.

Budget: A financial plan for a specific period of time (fiscal period or fiscal year) that matches resources with expenditures. The Dallas Central Appraisal District fiscal year runs from September 1st until the following August 31st.

Budget Amendment: A change in the authorized level of funding (appropriations) for department or line item object code. Only the Board of Directors upon recommendation from the Finance Department authorizes these adjustments.

Capital Improvement Fund: Funds authorized by the Board of Directors from excess budget surplus funds to be utilized solely for capital improvement building projects approved by the Board of Directors annually.

Contingency: Funds authorized by the Board of Directors for unanticipated expenses occurring during the budget period or for anticipated programs or expenses to be funded.

Department: A major division or unit of the District that is responsible for a service operation or a group of related operations within a functional area.

Disbursement: A payment for goods or services in cash or by check.

Encumbrance: An obligation of the District either through a purchase requisition, contract, or court order for which funds have been set-aside for a future known expenditure.

Estimated Revenue: The amount of revenue that is projected to be received during the fiscal cycle.

Expenditure: The overflow of funds paid to obtain goods or services. Expenditures are booked when voucher warrants are issued. Note: An encumbrance is not expenditure but an obligation to pay for when funds are reserved or set aside for future payment.

Expense: Charges incurred for operations, maintenance, debt service and other goods and services, which reduce available cash.

Fiscal Year: The period of time signifying the beginning and ending of an accounting period. The Dallas Central Appraisal District fiscal year begins on September 1st and runs through August 31st.

Fixed Assets: Assets of long-term character that are intended to continue to be held and used over an extended time period.

Fund: An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or government functions


Fund Balance: The excess of an entity's assets over its liabilities for the accounting period. State law prohibits deficits and requires that any excess fund balance be refunded to the taxing entities.

General Fund: The main operating fund of the District.

Investment Proceeds: Earnings on all of the District's long and short-term investments held by the bank depository.

Operating Budget: That portion of a budget that provides for the goods and services used in the daily operation of the governmental unit.

Other Income: Revenue includes maintenance fees for non-taxing entities and receipts from the sale of miscellaneous copies of appraisal tapes, documents, or services.

Performance Measures: Measures the achievement of the objectives listed in the Activity Indicators as well as measuring the indicators of service demand, output, outcome, effectiveness and efficiency. Improvement and refinement of these indictors will be an ongoing effort.

Program Budget: A budget that focuses upon goals and objectives of an agency or jurisdiction rather than upon its organizational budget units or object class of expenditures.

Reserve: In technical terms a reserve account is used to indicate that a portion of fund equity is legally restricted for a specific purpose or not available for appropriation and subsequent spending.

Restricted Reserve Fund: Funds authorized by the Board of Directors to be maintained for budget year start-up costs or for anticipated programs to be approved by the Board. Obligated funds for certain projects may also be authorized by the Board of Directors to continue that project until completed in the next fiscal year.

Source of Revenue: Revenues are classified according to their source or point of origin.

Special Assessment Income: Revenue collected from local entities outside Dallas County but within authorized jurisdictions of the Dallas Central Appraisal District.

Time Deposit: The investing of idle funds through a depository at a negotiated interest rate.

Unencumbered Balance: The amount of an appropriation that is neither expended nor obligated to be spent (encumbered). It is essentially the amount of money still available for future use.


Approved Budget

APPROPRIATIONS

Operating expenditure class totals and authorized personnel totals are shown for each budget unit. Major classifications of a department's resources are shown which provide a general breakdown of the department's total budget. The major classifications of resources are as follows:

SALARIES & WAGES - includes appropriations for employees' salaries. Also includes appropriations for contract labor and overtime costs and incentive pay.

AUTO EXPENSE - includes appropriations for employees driving their personal vehicles for job purposes and mileage costs for other employees.

SUPPLIES & MATERIALS - includes appropriations for such items as office supplies, printing costs, copy machine expense, computer supplies, small office equipment and furniture, postage costs for mailings, software costs and building supplies.

OPERATIONAL SERVICES - includes appropriations for telephone service and installation of any new phone service. Also provides for increased service during the protest process.

MAINTENANCE OF STRUCTURES - includes appropriations for the maintenance and repair of the building and cost overruns, as well as utility bills for electricity, water and sewer, janitorial services, garbage disposal, lawn and grounds maintenance, security services, HVAC system maintenance, and elevator maintenance.

MAINTENANCE OF EQUIPMENT - includes appropriations for the maintenance and repair of office equipment, copy machines, calculators, scanners, letter openers, postage machines, and computers. Also includes maintenance agreements on all the computer equipment and software.

CONTRACTUAL SERVICE - includes appropriations for the building payments, copier system program, lease of equipment and computer software, and GIS mapping expenses.

SUNDRY EXPENSES - includes appropriations for training and travel, dues and subscriptions costs, legal notices and advertising expenses, maps and mapping expenses, Board of Directors and Appraisal Review Board expenses, management development and recruitment expenses.

INSURANCE & BENEFITS - includes appropriations for employees' hospitalization insurance, medical claims payments, retirement, worker's compensation, Medicare tax payments, unemployment compensation, general comprehensive insurance, contents insurance, necessary bonds and personal liability insurance for Board members, and salary continuation program.

PROFESSIONAL SERVICE - includes contracts for professional or outside services such as consultants, legal and associated expenses, auditing and accounting fees, and the appraisal of autos. Also includes compensation for professional fees for the Appraisal Review Board members.

CAPITAL EXPENDITURES - includes appropriations for leasehold improvements at the office building, equipment for office and technology use for depreciation purposes, and furniture costs.

CONTINGENCY - includes appropriations held in reserve for unanticipated expenses occurring in the budget period or for anticipated expenses to be determined at a later date.

TECHNOLOGY DEVELOPMENT - includes appropriations for technology development projects including hardware and software costs associated with these projects. The major projects have been completed.

CAPITAL IMPROVEMENT FUND – includes funds from budget surplus funds to be used solely for Capital Improvement building projects approved by the Board of Directors annually.



POLICY STATEMENTS

EMPLOYMENT SELECTION:

It is the policy of the Dallas Central Appraisal District (DCAD) to select and employ the most qualified individuals for each opening within the District. The District will employ individuals based on their qualifications, and in no instance will restrict, or in any way discourage or deny employment or advancement opportunities to any applicant or employee because of their age, race, color, sex, religion, disability, or ethnic origin. The District shall utilize nondiscriminatory selection procedures, and monitor these procedures to ensure full consideration is given to all applicants for employment. When tests are used as a part of the selection process, only those tests, which do not conflict with state and federal guidelines on employee selection, shall be utilized.

The District shall insure that all employees have the right to avail themselves of all employment benefits and opportunities without regard to their race, color, sex, religion, disability or ethnic origin. The District shall implement procedures so that any employee or applicant that feels they have been denied any opportunity as stated in this policy may address such grievance to the management of the District.

AFFIRMATIVE ACTION ACTIVITY INDICATORS:

Year Total EES

African American Hispanic Asian Others

Total Min. White Female Male

DCAD Targets 11.80% 8.60% 3.70% 1.00% 25.10% 43.00%

2008 100% 32.52% 12.60% 4.88% 0.00% 50.00% 50.00% 53.66% 46.34%246 80 31 12 0 123 123 132 114

2009 100% 33.47% 12.97% 5.02% 0.00% 51.46% 48.54% 53.97% 46.26%239 80 31 12 0 123 116 129 115

2010 100% 33.48% 15.18% 4.91% 0.00% 53.57% 46.43% 54.46% 45.54%224 75 34 11 120 104 122 102

2011 100% 33.92% 14.54% 4.85% 0.00% 53.30% 46.70% 53.74% 46.26%227 77 33 11 0 121 106 122 105

2012 100% 33.48% 15.42% 4.85% 0.00% 53.74% 46.26% 53.74% 46.26%227 78 35 11 0 122 105 122 105

2013 100% 34.67% 16.44% 4.89% 0.00% 56.0% 44.00% 54.67% 45.33%225 76 37 11 0 126 99 123 102

2014 100% 33.45% 17.19% 4.98% 0.00% 55.66% 44.34% 54.75% 45.25% (3rd Quarter) 221 74 38 11 0 123 98 121 100


PURCHASING POLICY:

The Dallas Central Appraisal District (DCAD) is wholly committed to developing, establishing, maintaining, and enchancing minority involvement in the total procurement process. It is the policy of the DCAD to involve qualified minority/women-owned businesses to the greatest extent feasible in the DCAD’s procurement of goods, equipment, services, and projects. The DCAD, its contractors, their suppliers and subcontractors, and vendors of goods, equipment services and professional services shall not discriminate on the basis of race, color, religion, national origin, handicap, or sex in the award and/or performance of contracts. However, competition and quality of work remain the ultimate tests in contractor, subcontractor, vendor, service, professional service, and supplier utilization. All vendors, suppliers, professionals, and contractors doing business with or anticipating doing business with DCAD shall support, encourage, and implement affirmative steps toward our common goals of establishing equal opportunity for all.

All District purchasing shall be conducted strictly on the basis of economic and business merit to best promote the interest of the entities served by the District. In an effort to avoid the violation or appearance of a violation of this policy, it is prohibited for any employee, department head, or official to seek or accept, directly or indirectly, from any individual doing or seeking to do business with the District, loans, services, payments, entertainment, trips, or gifts of money in any amount.

PURCHASING ACTIVITY INDICATORS:

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014 Bids Requested 3 1 1 2 2 Bids Awarded 3 1 1 2 2 MBE/WBE Awarded 1 0 0 0 0 Total Bid Awarded ($) $ 37,663 $268,755 $219,139 $0 $0

The majority of bids requested by the DCAD are for professional services type bids due to the development of technology; ie. Computer Assisted Mass Appraisal System design/requirements; coding and testing the design; data mapping and modeling. Other bids are for specialty services including group health/medical insurance, bank depository, maintenance on computer hardware and upgrades, major equipment and improvements to the office building, and temporary resource services. The District participates in the State General Services Commission purchasing program, State Purchasing and General Services Commission, where the State bids the required items under a bulk contract and pricing is much lower. Most computer equipment (servers, disk arrays) are purchased though this program from the DIR (Department of Information Resources).


EMPLOYEE BENEFITS SCHEDULE

HEALTH INSURANCE, LIFE AND DENTAL INSURANCE

The Dallas Central Appraisal District provides fully insured medical, disability, life and dental benefit plans for all regular employees. The coverage is provided through United Healthcare, The Hartford Company, Assurant Dental and American General Vision. An allowance for each regular employee is provided within the budget for this coverage. Under the District's Flexible Benefits Plan, employees may select from a variety of optional coverage’s with the cost borne by the employee, including all dependent coverage. DCAD currently pays employee health insurance in the amount of $850.11 monthly; dental (DHMO/PPO) in the amount of $13.04 monthly, and vision in the amount of $4.01 monthly.

RETIREMENT PROVISION

The Dallas Central Appraisal District participates in the Texas County and District Retirement System, contributing an amount determined annually by the actuaries of the retirement plan, currently at 19.00% to match a mandatory 7% deduction from each employee’s salary. Employees are fully vested in the program after ten (10) years service. DCAD employees do not participate in the OASDI portion of Social Security.

WORKER'S COMPENSATION INSURANCE

All employees of the Dallas Central Appraisal District are covered by the District's worker's compensation program through Texas Political Subdivision Worker's Compensation Joint Insurance Fund. The cost of this coverage, $4.97 per $100.00 salary for building engineers, $1.02 per $100.00 salary for appraisal personnel, and $.45 per $100.00 for all others, is provided entirely by the District.

UNEMPLOYMENT COMPENSATION

The District provides Unemployment Compensation Insurance for all employees of the District at a current cost of 02.3% of the first $9,000.00 of salary for each employee. The program is administered through the Texas Workforce Commission.

FEDERAL MEDICARE COVERAGE

All employees of the Dallas Central Appraisal District employed after March 31, 1986, participate in the Medicare portion of the Federal Insurance Contribution Act (Social Security). Employees are required to contribute to this program at the rate of 1.45% of wages paid. The District as required by federal law then matches this contribution.

FEDERAL CREDIT UNION

The District offers each employee the opportunity to participate in the Texas Federal Credit Union Association. It is a voluntary program for all employees and the District makes no financial contributions.

DEFERRED COMPENSATION

The District, through the National Association of Counties, participates in a Section 457 Deferred Compensation program administered by the Public Employee’s Benefit Service Corporation (PEBSCO). This program allows employees to save additional monies for retirement on a tax-deferred basis. The District makes no financial contribution to this plan.


2015/2016

SALARY EXPENSE SCHEDULES

Grade * Minimum Salary Midpoint Salary Maximum Salary

18 $29,925 $38,850 $47,145

19 $32,000 $40,080 $49,305

19A $44,080 $55,100 $66,120

20 $34,000 $44,200 $54,400

20A $46,130 $57,660 $69,190

21 $44,100 $55,125 $66,150

21A $53,600 $69,600 $85,600

22 $49,920 $62,400 $74,880

22A $69,972 $87,465 $104,950

23 $53,760 $67,200 $80,640

24 $64,450 $83,700 $101,600

24A $73,150 $95,000 $115,200

25 $69,500 $90,200 $110,900

25A $76,000 $98,700 $121,400

26 $94,752 $118,440 $142,128

26A $83,000 $107,800 $132,600

27 $108,045 $140,280 $170,100

27A $119,500 $149,390 $179,270

*The “A” next to a grade designates a special pay scale for Information Technology positions only.

AUTO EXPENSE SCHEDULE

Director/Chief Appraiser $700.00 Monthly

Director of Administration, Appraisal, IT, and Legal Services $200.00 Monthly

Appraisal Managers, Assistant Managers $200.00 Monthly

Appraisal Supervisors $200.00 Monthly

Appraisers $600.00 Monthly

Exemptions Appraisers $600.00 Monthly

Administration Assistant, Managers, Legal Specialist, and CommunityRelations Officer

$200.00 Monthly


2015/2016

BENEFITS SCHEDULE

Grade * EES Health Benefits Group Benefits TCDRS Workers Comp

18 44 $388,396.80 $15,526.35 $253,153.46 $4,590.65

19 30 $291,297.60 $12,903.04 $234,438.13 $3,483.40

19A 2 $17,654.40 $840.56 $16,440.00 $244.27

20 23 $211,852.80 $9,380.26 $170,356.94 $3,891.82

20A

21 46 $406,051.20 $19,276.67 $375,980.97 $11,911.08

21A 4 $26,481.60 $1,601.77 $37,654.01 $559.48

22 37 $308,952.00 $16,052.73 $338,884.92 $10,901.91

22A 3 $44,136.00 $2,686.41 $63,396.37 $941.97

23

24 16 $123,580.80 $7,749.21 $186,171.60 $2,766.23

24A 2 $8,827.20 $670.32 $17,749.64 $263.73

25 6 $61,790.40 $4,399.81 $113,102.53 $1,680.53

25A 3 $26,481.60 $2,094.88 $56,447.62 $838.73

26 6 $52,963.20 $4,049.13 $107,535.05 $1,597.81

26A

27 3 $26,481.60 $2,430.69 $69,245.86 $1,028.89

27A 1 $8,827.20 $796.40 $22,554.84 $335.13

29 1 $8,827.20 $993.95 $30,083.99 $447.00

*The “A” next to a grade designates a special pay scale for Information Technology positions only.


1 $10,201.32 $455.92 $10,165.77 $254.15



GENERAL SUMMARY

2013/2014 2014/2015 2015/2016

APPROVED APPROVED APPROVED

REVENUES:

ESTIMATED CASH ON HAND $500,000 $500,000 $500,000

RESTRICTED RESERVE FUND (500,000) (500,000) (500,000)

TRANSFER FUNDS FROM 2012/2013 BUDGET 0 430,000 0

LOCAL SUPPORT 21,632,977 22,339,832 23,437,340

INVESTMENT PROCEEDS/OTHER INCOME 10,000 10,000 10,000

SPECIAL ASSESSMENT INCOME:

APPRAISALS OUTSIDE DALLAS COUNTY 0 0 0

RENDITION FEES 230,000 230,000 230,000

TOTAL REVENUE BUDGETED $21,872,977 $23,009,832 $23,677,340

EXPENDITURES:

OFFICE OF CHIEF APPRAISER $1,145,975 $1,209,012 $800,447

ADMINISTRATIVE SERVICES 3,616,040 3,745,608 4,179,509

LEGAL SERVICES 1,304,260 1,327,816 1,343,065

INFORMATION TECHNOLOGY 2,421,716 2,498,819 2,829,979

APPRAISAL SERVICES 13,384,986 14,228,577 14,524,340

CONTINGENCY 0 0 0

TOTAL EXPENDITURES BUDGETED $21,872,977 $23,009,832 $23,677,340


DALLAS CENTRAL APPRAISAL DISTRICT 2015/2016 APPROVED BUDGET SUMMARY OF EXPENDITURES

OFF. OF CHIEF ADMIN. LEGAL SERV. APPRAISAL INFO. TECH. TOTAL

APPRAISER

SALARIES & WAGES $528,016 $1,842,008 $244,568 $9,145,154 $1,471,982 $13,231,728

AUTO EXPENSES 16,100 6,078 4,800 738,052 2,510 $767,540

SUPPLIES & MATERIALS 9,869 167,641 4,125 332,937 183,005 $697,577

OPERATIONAL SERVICES 0 68,500 0 0 0 $68,500

MAINT. OF STRUCTURES 0 363,333 0 0 0 $363,333

MAINT. OF EQUIPMENT 2,000 20,690 0 350 247,442 $270,482

CONTRACTUAL SERVICES 3,695 252,861 960 20,812 301,170 $579,498

SUNDRY EXPENSES 37,443 84,932 11,662 183,850 6,169 $324,056

INSURANCE & BENEFITS 173,324 901,111 84,950 4,038,685 491,731 $5,689,801

PROFESSIONAL SERVICES 30,000 472,355 992,000 64,500 12,000 $1,570,855

CAPITAL EXPENDITURES 0 0 0 0 113,970 $113,970

GRAND TOTAL $800,447 $4,179,509 $1,343,065 $14,524,340 $2,829,979 $23,677,340


2014 2015/2016LEVY % ALLOCATION

MUNICIPALITIES $1,260,431,690 25.5803% 5,995,341

SCHOOL DISTRICTS $2,432,314,235 41.0864% 9,629,552

COUNTY/COUNTY-WIDE/NON-COUNTY-WIDE SPECIALDISTRICTS $1,234,590,173 33.3333% 7,812,447

$4,927,336,098 100.0000% 23,437,340

DALLAS CENTRAL APPRAISAL DISTRICT2015/2016

REVENUE SUMMARY

BUDGET ALLOCATION


2014 2015/2016CITIES LEVY % ALLOCATION

Addison $21,376,616 0.4338% 101,671Balch Springs 5,429,811 0.1102% 25,828Carrollton 31,403,312 0.6373% 149,366Cedar Hill 19,361,067 0.3929% 92,085Cockrell Hill 714,375 0.0145% 3,398Combine 32,851 0.0007% 164Coppell 33,463,578 0.6791% 159,163Dallas 699,485,923 14.1960% 3,327,165DeSoto 22,828,084 0.4633% 108,585Duncanville 13,073,385 0.2653% 62,179Farmers Branch 25,382,649 0.5151% 120,726Ferris 79,461 0.0016% 375Garland 73,800,975 1.4978% 351,044Glenn Heights 2,302,170 0.0467% 10,945Grand Prairie 33,321,417 0.6763% 158,507Grapevine 501,220 0.0102% 2,391Highland Park 10,815,962 0.2195% 51,445Hutchins 2,038,091 0.0414% 9,703Irving 114,506,445 2.3239% 544,660Lancaster 14,235,099 0.2889% 67,710Lewisville 377,848 0.0077% 1,805Mesquite 37,605,804 0.7632% 178,874Ovilla 153,243 0.0031% 727Richardson 44,370,843 0.9005% 211,053Rowlett 21,820,273 0.4428% 103,781Sachse 6,847,903 0.1390% 32,578Seagoville 3,320,657 0.0674% 15,797Sunnyvale 3,393,592 0.0689% 16,148University Park 17,111,023 0.3473% 81,398Wilmer 1,197,972 0.0243% 5,695Wylie 80,041 0.0016% 375

$1,260,431,690 25.5804% 5,995,341


REVENUE SUMMARY

BUDGET ALLOCATION


2014 2015/2016SCHOOL DISTRICTS LEVY % ALLOCATION

Carrollton/Farmers Branch $168,869,971 6.9428% 668,558Cedar Hill 41,243,312 1.6956% 163,283Coppell 125,031,299 5.1404% 495,000Dallas 1,098,147,931 45.1483% 4,347,579DeSoto 32,523,631 1.3371% 128,761Duncanville 49,334,159 2.0283% 195,314Ferris 238,295 0.0098% 943Garland 174,825,780 7.1876% 692,137Grand Prairie 76,589,993 3.1488% 303,220Grapevine/Colleyville 3,290,240 0.1353% 13,026Highland Park 141,546,859 5.8194% 560,385Irving 143,590,451 5.9035% 568,476Lancaster 22,691,824 0.9329% 89,837Mesquite 89,490,076 3.6792% 354,292Richardson 234,881,398 9.6567% 929,897Sunnyvale 12,508,026 0.5142% 49,519Wilmer/Hutchins 0 0.0000% 0Dallas County Schools 17,510,990 0.7199% 69,325

$2,432,314,235 100.0000% 9,629,552

BUDGET ALLOCATION


REVENUE SUMMARY


COUNTY/COUNTY-WIDE/NON-COUNTY-WIDE 2014 2015/2016SPECIAL DISTRICTS LEVY % ALLOCATION

Dallas County $425,692,165 2,915,655Dallas County Hospital District 501,379,039 3,434,050Dallas Cty. Community College District 228,211,756 1,085,511

Dallas U.R.D. 59,549,984 283,255Valwood Improvement Authority 4,535,072 21,571Irving F.C.D. Section I 1,391,051 6,617Irving F.C.D. Section III 2,248,936 10,697Dallas F.C.D. #1 9,471,297 45,051Denton Co. LID #1 418,066 1,989Denton Co. RUD #1 0 0Lancaster M.U.D. #1 316,277 1,504Grand Prairie Metropolitan U.R.D. 115,474 549Northwest F.C.D. 1,261,056 5,998

$1,234,590,173 33.3333% 7,812,447


REVENUE SUMMARY

BUDGET ALLOCATION


INVESTMENT PROCEEDS

Interest income from banking investments $0

OTHER INCOME

Miscellaneous Income $10,000 (Sale of documents, appraisal tapes, microfiche, etc.)

RENDITION FEES $230,000 (Fees received for late filing of BPP renditions)

REVENUE SUMMARY

SPECIAL ASSESSMENT INCOME



FINANCIAL RESERVES

RESTRICTED RESERVE FUND:

In 1987 the Board of Directors of the Dallas Central Appraisal District established a Working Capital Fund of $450,000 using funds from excess District revenues from 1986. This would include income from District investments, sales of services and supplies, and allocations for appraisal outside Dallas County. The Board of Directors monitors use of this reserve. These funds can be utilized for budget year start-up costs or for anticipated programs to be approved by the Board. This is not a budgeted expenditure account and will be replenished at the end of each year to the original amount. In the 1990-1991 budget year this fund was changed to Restricted Reserve Fund with the funded amount limited to $350,000 and the $100,000 difference refunded to the taxing entities in that year. In October 2008 the Board of Directors voted to increase the amount of the Restricted Reserve Fund from $350,000 to $500,000. The increase of $150,000 in the 2009/2010 Budget came from surplus funds from the 2007/2008 Budget.

CAPITAL IMPROVEMENT PROGRAM FUND:

In December 2004 the Board of Directors set up the Capital Improvement Program to fund major capital improvement projects for the office building. Budget excess surplus funds from each fiscal year will fund this program and will be reviewed by the Board of Directors annually. Only the Board of Directors is authorized to expend funds from this program.

TECHNOLOGY FUND:

In the 2004/2005 Budget the Board of Directors budgeted the last of the Technology Development funds for the proposed scanning project. The funds were not expended in that budget year due to the fact that the programs could not be fully developed during the budget year. The Board of Directors agreed to continue to fund this program to finish out the technology programs that were not completed and to also offset the budget. These funds can only be utilized for approved technology projects approved by the Board of Directors. No funds have been restricted as a reserve fund since the 2008/2009 Budget when the funds were utilized to make a down payment on the digital photo project that was financed.

2011/2012 Budget

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

$500,000 $500,000 $500,000 $500,000

2011/2012 Budget

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

$ 98,500 $431,636 $258,782 $50,000

2011/2012 Budget

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

$-0- $-0- $-0- $-0-


PAID TIME OFF RESERVE FUND:

In 2008 the Board of Directors adopted a Paid Time Off (PTO) program for its employees. The Board established a restricted reserve fund to begin to address the financial liability of the program as was recommended by the District’s auditors. The Board of Directors voted in December 2009 to utilize surplus funds from the 2008/2009 Budget to begin to build a reserve fund for this program.

RETIREMENT FUND:

In 2009 the District experienced an increase in retirement fund through the Texas County and District Retirement System. The Board of Directors voted in October 2009 to utilize surplus funds from the 2008/2009 Budget to cover that projected increase on retirement program for the district. This will be a one-time allocation of these surplus funds.

HEALTH INSURANCE FUND:

In September of 2010 the District experienced an increase in its health insurance premium renewal for 2011 which was more than expected and budgeted. The Board of Directors voted in October of 2010 to allocate $140,000 of the 2009/2010 budget surplus towards this unexpected and unbudgeted premium increase. Funds from this program can only be dispersed for this specific purpose.

2011/2012 Budget

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

$350,000 $ 50,000 $ 155,057 $ 50,000

2011/2012 Budget

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

$-0- $-0- $-0- $-0-

2011/2012 Budget

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

$-0- $-0- $-0- $-0-


FUTURE MERIT PAY FUND:

In 2012 the Board of Directors established new restricted fund for a Future Merit Pay Fund program for its employees. The Board established a restricted reserve fund to address future merit pay for performance payments for its employees in future budgets if warranted. These funds can only be released by the Board of Directors on the approval of future budgets.

FUTURE COLA RETIREMENT FUND:

In 2014 the Board of Directors established new restricted fund for a Future COLA Retirement Fund program for its employees. The Board established a restricted reserve fund to address future payments in to this fund for flat rate COLA for the retirement program with the Texas County and District Retirement program. These funds can only be released by the Board of Directors on the approval of future budgets.


RESTRICTED RESEVE FUNDS:

Working Capital Reserve Fund $ 500,000 Capital Improvement Reserve Fund 748,728 Paid Time Off Reserve Fund 879,841 Future COLA Retirement Fund 382,000

TOTAL RESTRICTED RESERVE FUNDS: $2,510,569

2011/2012 Budget

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

$-0- $430,000 $430,000 $ -0-

2011/2012 Budget

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

$-0- $-0- $-0- $ 382,000


DEPARTMENT: OFFICE OF CHIEF APPRAISER DIVISIONS: BOARD OF DIRECTORS

COMMUNITY RELATIONS OFFICE, QUALITY CONTROL

The Office of Chief Appraiser Department provides support services to the District's Board of Directors who serves as the sixty one (61) member governing body and policy-makers for the District. There are six (6) members of the Board of Directors. Five (5) members of the Board of Directors are appointed or elected by the various taxing jurisdictions of Dallas County. The City of Dallas, the Dallas Independent School District and Dallas County each have one representative appointed to the Board of Directors by their respective governing bodies. Suburban cities and suburban school districts each have one representative elected to the Board. In 1997 the Texas Legislature mandated that if the County Tax Assessor/Collector is not an appointed or elected member to the Board of Directors then that position must be an ex officio member of the Board, thus comprising the six (6) member Board of Directors. The Board of Directors establishes policy for the District, reviews programs, awards contracts and approves the District's annual operating budget.

The Community Relations Officer acts as the vehicle by which on-going information between the District, the general public and the taxing jurisdictions can be obtained.

Quality Control reports directly to the Chief Appraiser, but was established by the Board of Directors. The purpose of the Division is to discover taxable property omitted from the appraisal roll; to conduct audits of appraisal information for accuracy, completeness, and reliability; to review valuation procedures and settlements; and to audit various procedures or applications.

GOALS/OBJECTIVES:

BOARD To maximize the efficiency of the District’s services provided to the taxing jurisdictions through the establishment of sound operational policies.

To adopt a balanced budget that adequately funds the District’s operations and ultimately addresses the various needs of the taxing jurisdictions.

To appoint qualified and competent individuals to the Appraisal Review Board to ensure that all citizens that appear before the Appraisal Review Board are afforded a fair and impartial hearing.

To provide measures to ensure that District services are delivered to the taxing entities in the most efficient manner possible.

To develop and implement general policies that affects the operations of the Appraisal District under the Property Tax Code.

COMMUNITY RELATIONS OFFICE To develop and manage an effective communications program that serves to assist the general public as well as the taxing jurisdictions through the dissemination of important information in a fair and accurate manner.

To properly and fairly address property owners’ inquiries via e-mail.

To interact with and offer assistance to Dallas Central Appraisal District management, departments and divisions.

To provide speaking engagements on behalf of the Appraisal District to the general public and any groups or organizations requesting such engagements.


QUALITY CONTROL To administer the quality control functions of Dallas CAD in a highly professional and proficient manner. The primary functions include reconciliation, testing, reporting, research, and rebuttal.

To reconcile, analyze, and test preliminary certified and supplemental reports, including appraisal rolls, estimated value reports, special exemption appraisal rolls, and ancillary reports.

To test and analyze programming changes made to the appraisal notices, appraisal reports, and computer systems that would affect reporting.

To coordinate appraisal submissions to the Property Tax Assistance Division of the Comptroller of Public Accounts and to appeal the adverse findings of the biennial Comptroller’s Property Value Study.

To coordinate the preparation, review, and submission of documents of Dallas CAD for the biennial Methods and Assistance Program(MAP) review by the Property Tax Assistance Division of the Comptroller of Public Accounts,

To provide research and assistance for local taxing entities, state government agencies, other appraisal districts, bond underwriting organizations, news organizations, the general public, and individual taxpayers.

To provide statistical analyses to document compliance with Uniform Standards of Professional Appraisal Practice (USPAP).

To provide Dallas CAD management with unique, specially designed reports and analyses for a variety of management and legislative purposes.

To provide technical and administrative support to Dallas CAD management, departments, and divisions.


OFFICE OF CHIEF APPRAISER

ACTIVITY INDICATORS:

BOARD OF DIRECTORS: 2013/2014 ACTUAL

2014/2015 ESTIMATE

Board Members 6 6

Adopt District Budget 1 1

Regular Meetings Held 6 7

Award Bids 2 3

Award Contracts 2 5

Approved Resolutions 6 4

Special Meetings/Public Hearings 3 3

Committee Meetings 2 2

CHIEF APPRAISER: 2013/2014 ACTUAL

2014/2015 ESTIMATE

Departments Supervised 5 5

Taxing Units Served 61 61

Employees Supervised 232 228

Reappraisal Plan Prepared 1 1

Entity/Board Special Presentations 3 2

Certification of Appraisal Roll 1 1

Supplemental Appraisal Roll 12 12

Accounts Valued 815,689 817,324

Parcel Cost $26.76 $28.15


COMMUNITY RELATIONS: 2013/2014 ACTUAL

2014/2015 ESTIMATE

Entity Meetings 2 2

Community Presentations 11 10

Budget Entity Presentations/Visits 50 50

Emails Received/Processed 4,300 3,500

Customer Service Surveys Processed 0 100

OFFICE OF CHIEF APPRAISER Personnel Schedules

POSITION/TITLE NUMBER GRADE MONTHLY

SALARY/RANGE MONTHLY

AUTO EXPENSE

Executive Director/Chief Appraiser 1 N/A N/A 700

Community Relations Officer 1 26 7896-11844 200

Quality Control Manager 1 26 7896-11844 200

Development Analyst 1 24 5371-8467 200

Totals 4

QUALITY CONTROL 2013/2014 ACTUAL

2014/2015 ESTIMATE

Special Projects (hours) 1,400 1,400

Interdepartmental Assistance (hours) 320 320

Reconcile Monthly Supplement (hours) 180 180

Administration & File Maintenance (hours) 400 400

Prepare PTAD Appeal (hours) 240 240

Test Appraisal Notices (hours) 160 160

Prelim. EVR, A/R Processing 80 80

Certification Processing (hours) 80 80

Roll-Over Processing 10 10


Department 2013/2014 2013/2014 2014/2015 2015/2016Resources APPROVED ACTUAL APPROVED APPROVED

Expenditures $1,145,975 $1,126,924 $1,209,012 $800,447Staff 8 8 7 4

2013/2014 2013/2014 2014/2015 2015/2016Category APPROVED ACTUAL APPROVED APPROVED

Salaries & Wages 706,814 718,496 745,034 528,016

Auto Expenses 13,615 13,359 13,865 16,100

Supplies & Materials 20,447 9,300 20,216 9,869

Operational Services 0 0 0 0

Maintenance of Structures 0 0 0 0

Maintenance of Equipment 1,875 1,311 14,500 2,000

Contractual Services 15,340 13,638 4,240 3,695

Sundry Expenses 73,282 64,843 80,125 37,443

Insurance & Benefits 234,778 229,913 254,447 173,324

Professional Services 79,824 76,065 76,585 30,000

Capital Expenditures 0 0 0 0

TOTAL $1,145,975 $1,126,924 $1,209,012 $800,447

OPERATING BUDGETCONSOLIDATED OFFICE OF CHIEF APPRAISER

BUDGET COMPARISON SUMMARY


CONSOLIDATED OFFICE OF CHIEF APPRAISER BUDGET COMMENTS AND JUSTIFICATIONS

SALARIES AND WAGES Budget funds are for four (4) full time positions in this Department. Funds are for employees in the Chief Appraiser’s Office and Quality Control. Merit increases have been budgeted in this fiscal year. Funds have been included this year under Employee Severance for the paid time off program for any future resignations or retirements of unused time to employees.

AUTO EXPENSE Full Time auto expenses include set monthly amounts for the Director/Chief Appraiser.

Other funds are used for mileage costs in the course of normal business activities at $.55 per mile.

SUPPLIES AND MATERIALS Office supplies are for perishable type items such as pens, pencils, writing pads, training supplies, certificates, etc.

Copy Expense includes such items as copy paper, color paper and cover stock.

Postage expenses are for normal mailings of general correspondence. This category includes meeting notice mailings to the taxing entities and employee application forms from the Human Resources Division, verification letters, and for Federal Express and shipping the PVS appeal and MAPs for the Quality Control Division.

Printing costs include the printing of the election supplies, personnel handbooks, forms and manuals, Personnel Policies and Procedures, Employee newsletters, employee training materials, recruiting brochures and materials, office envelopes, stationery, ID cards and supplies, and business cards.

Computer Supplies include laser printer toner kits, CDs, DVDs, flash drives, and scanner supplies. Also includes surge protectors and power backup in Quality Control.

Mapping Supplies category has been used for the supply purchases for the divisions.

Miscellaneous expenses are for unanticipated items not budgeted.

Office Equipment Expenses are any unanticipated items not budgeted but that may occur through the year.

Software costs are for Quality Control for SPSS Neural Networks module.

OPERATIONAL SERVICES Telephone expense includes any costs for the District’s telephone system.



A. SALARIES & WAGES4001 Full Time 666,664 699,181 704,884 518,0164002 Overtime 150 0 150 04004 Contract Labor 0 0 0 04006 Employee Severance 10,000 0 10,000 10,0004007 Salary Continuation 30,000 19,315 30,000 0

706,814 718,496 745,034 528,016

B. AUTO EXPENSES4106 Full Time 13,200 13,200 13,200 15,6004107 Other 415 159 665 500

13,615 13,359 13,865 16,100

C. SUPPLIES & MATERIALS4210 Office 4,800 2,459 4,800 3,0004211 Copy Expense 1,346 752 1,484 7474212 Postage & Freight 1,323 1,279 1,358 1,3304213 Printing 2,417 1,243 2,417 1,4004214 Computer Supplies 2,229 1,425 2,462 1,7924215 Mapping Supplies 162 0 0 04216 Miscellaneous 725 0 1,360 5004217 Office Equip. Exp. 800 0 0 04218 Janitorial Supplies 0 0 0 04219 Service Awards 4,795 1,942 5,035 04220 Software 1,850 200 1,300 1,1004221 Building Supplies 0 0 0 0

20,447 9,300 20,216 9,869

D. OPERATIONAL SERVICES4320 Telephone 0 0 0 0

0 0 0 0

CONSOLIDATED OFFICE OF CHIEF APPRAISERBUDGET


MAINTENANCE OF STRUCTURE All building Maintenance items are budgeted under Building Services.

MAINTENANCE OF EQUIPMENT Expenses include no maintenance agreements on any equipment.

Software maintenance expenses are for the SPSS Software base version plus 5 add-on modules.

CONTRACTUAL SERVICES Other is for subscription cost for the online service for the Legislative update.

DELIVERY SERVICES Delivery Service is for the contractual agreement with a courier service for the delivery of Board agenda packets and other services to the Board members, and for delivery of lawsuits to the attorneys.

LEASE OF SOFTWARE There are no funds budgeted for Lease of Software.



E. MAINTENANCE OF STRUCTURES4430 Building 0 0 0 04431 Electricity 0 0 0 04432 Water 0 0 0 04434 Janitorial Service 0 0 0 04435 Pest Control 0 0 0 04436 Interior Maintenance 0 0 0 04437 Lawn/Grnds. Maint. 0 0 0 04438 Trash Disposal 0 0 0 04439 Elevator Maintenance 0 0 0 04440 Security Service 0 0 0 04441 HVAC System Maint. 0 0 0 04442 Electrical Inspect. Maint. 0 0 0 0

0 0 0 0

F. MAINTENANCE OF EQUIPMENT4540 Equipment 0 0 0 04541 Copiers 0 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 0 0 0 04545 Terminal 0 0 0 04546 Software Maintenance 1,875 1,311 14,500 2,000

1,875 1,311 14,500 2,000

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 0 1,632 0 04657 Other 3,200 0 3,200 3,2004659 Janitorial 0 0 0 04660 Delivery Service 596 0 1,040 4954661 Lease of Software 11,544 12,005 0 0

15,340 13,638 4,240 3,695



SUNDRY EXPENSE Training costs include registration fees for seminars, conferences, and the payment of education courses. Educational scholarship awards, appraisal courses for all DCAD employees required by the Texas Department of Licensing and Regulation (TDLR), the Property Tax Assistance Division (PTAD), IAAO and Texas A& M Legal seminars, IAAO Conference, TAAD and TAAO Conferences, Property Tax Institute, Texas School Assessors, Tip of Texas Conference, State Bar of Texas, TDCRS seminar, SPSS courses and seminars,

Dues and Subscriptions include professional fees for the District as well as individual dues such as International Association of Assessing Officers, Texas Association of Assessing Officers for all appraisal employees, Metropolitan Jurisdictional Council, TDLR, CTA, ICTA, TAAO local Chapter Dues for all appraisal employees, Texas School Assessors Association, American Institute of CPA, Institute of Internal Auditors, Texas State Board of Public Accountants, Texas Society of CPA’s, American Certified Fraud Examiners, Institute of Real Estate Management, Certified Government Finance Officer, and Government Finance Officers Association of Texas. Subscription expenses include publications for Dallas Business Journal, Wall Street Journal, Dallas Morning News, Marshall Valuation Insights, SPSS manuals, and USPAP manuals.

Legal Notice/Advertising expenses are for the publishing of legal notices required by law.

Travel expenses are for anticipated costs related for travel to approved and budgeted conferences, seminars, workshops, legislative, and other out of town trips and employee recruitment trips. Conferences are listed above in the Training costs.

Business Promotion includes funds for attending luncheons and or other business related functions.

Director’s Expense are related costs for Board meeting expenses, for entity meetings and for various meetings hosted by the District, and also includes Board appreciation plaques and BOD photos.

Management Development funds includes the management retreat every other budget year. Funds are included for this fiscal year.

Recruitment expenses have been moved to the Administrative Services budget.

INSURANCE AND BENEFITS Group Medical provides funds for a fully funded insurance plan through United Healthcare. The District has a fully insured medical plan that follows the PPO model with increased cost sharing for the employees.

Funds are budgeted for employee Retirement benefits through the Texas County and District Retirement System.

Funds are budgeted for the required programs of Workers Compensation benefits, Unemployment Compensation, and Medicare Tax (FICA) payments, and for premium insurance payments.

Public Officials Liability insurance covers the Board of Directors and management positions. Employee dishonesty bonds are also included.

Group Benefits insurance provides for the premium payments to the District’s ancillary benefit plans including Life, Accidental Death and Dismemberment, Long Term Disability coverage, Flexible Spending Account Claims, Vision, and the Dental programs. Employee Activities include costs for employee service award programs.



H. SUNDRY EXPENSE4760 Training 41,600 32,139 44,590 4,7404761 Dues & Subscriptions 8,190 9,037 8,760 7,7054762 Legal Notice/Adv. 2,000 2,309 2,000 04763 Travel 15,337 14,295 18,644 22,0084764 Business Promotion 250 430 600 6004765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 2,490 2,886 1,865 2,3904767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 800 826 800 04770 Recruitment 2,615 2,921 2,866 0

73,282 64,843 80,125 37,443

I. INSURANCE & BENEFITS4870 Group Medical 66,850 63,965 72,828 43,5804871 Retirement 121,519 126,420 137,111 101,3994872 Workers Compensation 2,089 1,602 1,835 1,8354873 Unemployment Comp. 1,890 1,449 1,890 1,8904874 General Insurance 0 0 0 04875 Bonds 0 0 0 04876 Pub. Officials Liab. 17,000 12,525 14,000 17,0004877 Group Benefits 4,413 4,251 4,420 3,0394878 Employee Activities 14,490 13,451 15,715 04879 Medicare Tax 6,527 6,250 6,648 4,5814880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

234,778 229,913 254,447 173,324



Employee activities funds are to promote employee retention and maintain high employee morale by recognizing employee milestones, holiday celebrations, employee related bereavements, ARB member recognition, and company sponsored events. Other costs include employee service award programs, health benefits fair, retirement receptions and luncheons, employee incentives, recognitions, and appreciations.

PROFESSIONAL SERVICES Funds are for general counsel and opinions for the District’s special litigation, administrative questions in the personnel areas such as employee’s grievances, legal opinions, contract review or disputes, and for issues arising from other areas.

Consultant expenses are for projects for Chief Appraisers Office for surveys for Quality Control.

CAPITAL EXPENDITURES No funds have been included for any Capital Expenditures.



J. PROFESSIONAL SERVICES4980 Legal Services 33,000 29,020 30,000 30,0004981 Auditing 0 0 0 04982 Consultants 46,824 47,045 46,585 04984 Deed Services 0 0 0 04986 Appraisal of Autos 0 0 0 04987 State Office of Adm. Hearings 0 0 0 04990 ARB Comp. for Services 0 0 0 04992 Auxiliary Legal Expenses 0 0 0 0

79,824 76,065 76,585 30,000

Z. CAPITAL EXPENDITURES9001 Leasehold Improvements 0 0 0 09002 Equipment 0 0 0 09003 Furniture 0 0 0 0

0 0 0 0

TOTAL $1,145,975 $1,126,924 $1,209,012 $800,447



CAPITAL EXPENDITURES SCHEDULE

CONSOLIDATED OFFICE OF CHIEF APPRAISER

Equipment

$ -0-

Furniture

$-0-



A. SALARIES & WAGES4001 Full Time 491,400 506,599 521,434 313,3854002 Overtime 150 0 150 04004 Contract Labor 0 0 0 04006 Employee Severance 10,000 0 10,000 10,0004007 Salary Continuation 30,000 19,315 30,000 0

531,550 525,914 561,584 323,385


10,965 10,959 10,965 10,800

C. SUPPLIES & MATERIALS4210 Office 3,600 2,314 3,600 1,8004211 Copy Expense 896 477 944 2064212 Postage & Freight 1,131 668 1,166 9804213 Printing 2,367 1,243 2,367 1,3504214 Computer Supplies 1,029 1,031 991 5924215 Mapping Supplies 0 0 0 04216 Miscellaneous 725 0 1,360 5004217 Office Equip. Exp. 800 0 0 04218 Janitorial Supplies 0 0 0 04219 Service Awards 4,795 1,942 5,035 04220 Software 750 200 200 04221 Building Supplies 0 0 0 0

16,093 7,875 15,663 5,428


0 0 0 0

E. MAINTENANCE OF STRUCTURES4430 Building 0 0 0 04431 Electricity 0 0 0 04432 Water 0 0 0 04434 Janitorial Service 0 0 0 04435 Pest Control 0 0 0 04436 Interior Maintenance 0 0 0 04437 Lawn/Grnds. Maint. 0 0 0 04438 Trash Disposal 0 0 0 04439 Elevator Maintenance 0 0 0 04440 Security Service 0 0 0 04441 HVAC System Maint. 0 0 0 0

0 0 0 0

OFFICE OF CHIEF APPRAISERBUDGET



F. MAINTENANCE OF EQUIPMENT4540 Equipment 0 0 0 04541 Copiers 0 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 0 0 0 04545 Terminal 0 0 0 04546 Software Maintenance 0 0 12,500 0

0 0 12,500 0

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 0 1,632 0 04657 Other 3,200 0 3,200 3,2004659 Janitorial 0 0 0 04660 Delivery Service 596 0 1,040 4954661 Lease of Software 11,544 12,005 0 0

15,340 13,637 4,240 3,695

H. SUNDRY EXPENSE4760 Training 40,500 31,539 42,990 2,7404761 Dues & Subscriptions 3,705 7,211 3,675 2,5404762 Legal Notice/Adv. 2,000 2,309 2,000 04763 Travel 13,837 12,746 17,144 15,0484764 Business Promotion 250 430 600 6004765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 2,490 2,886 1,865 2,3904767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 800 826 800 04770 Recruitment 2,615 2,921 2,866 0

66,197 60,868 71,940 23,318




I. INSURANCE & BENEFITS4870 Group Medical 47,750 46,855 52,020 21,7904871 Retirement 89,770 89,455 101,632 61,6074872 Workers Compensation 1,623 1,182 1,354 1,3544873 Unemployment Comp. 1,350 1,035 1,350 1,3504874 General Insurance 0 0 0 04875 Bonds 0 0 0 04876 Pub. Officials Liab. 17,000 12,525 14,000 17,0004877 Group Benefits 3,141 3,154 3,149 1,6044878 Employee Activities 14,490 13,451 15,715 04879 Medicare Tax 3,875 3,697 3,953 1,5444880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

178,999 171,354 193,173 106,249

J. PROFESSIONAL SERVICES4980 Legal Services 33,000 29,020 30,000 30,0004981 Auditing 0 0 0 04982 Consultants 46,824 47,045 46,585 04984 Deed Services 0 0 0 04986 Appraisal of Autos 0 0 0 04987 State Office of Adm. Hearings 0 0 0 04990 ARB Comp. for Services 0 0 0 04992 Auxiliary Legal Expenses 0 0 0 0

79,824 76,065 76,585 30,000


0 0 0 0

TOTAL $898,968 $866,672 $946,650 $502,875




A. SALARIES & WAGES4001 Full Time 175,264 192,582 183,450 204,6314002 Overtime 0 0 0 04004 Contract Labor 0 0 0 04006 Employee Severance 0 0 0 04007 Salary Continuation 0 0 0 0

175,264 192,582 183,450 204,631


2,650 2,400 2,900 5,300

C. SUPPLIES & MATERIALS4210 Office 1,200 145 1,200 1,2004211 Copy Expense 450 275 540 5414212 Postage & Freight 192 611 192 3504213 Printing 50 0 50 504214 Computer Supplies 1,200 394 1,471 1,2004215 Mapping Supplies 162 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 0 0 0 04218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 0 04220 Software 1,100 0 1,100 1,1004221 Building Supplies 0 0 0 0

4,354 1,425 4,553 4,441


0 0 0 0


0 0 0 0

QUALITY CONTROLBUDGET



F. MAINTENANCE OF EQUIPMENT4540 Equipment 0 0 0 04541 Copiers 0 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 0 0 0 04545 Terminal 0 0 0 04546 Software Maintenance 1,875 1,311 2,000 2,000

1,875 1,311 2,000 2,000

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 0 0 0 04657 Other 0 0 0 04659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 0

0 0 0 0

H. SUNDRY EXPENSE4760 Training 1,100 600 1,600 2,0004761 Dues & Subscriptions 4,485 1,826 5,085 5,1654762 Legal Notice/Adv. 0 0 0 04763 Travel 1,500 1,549 1,500 6,9604764 Business Promotion 0 0 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

7,085 3,975 8,185 14,125

I. INSURANCE & BENEFITS4870 Group Medical 19,100 17,110 20,808 21,7904871 Retirement 31,749 36,965 35,479 39,7924872 Workers Compensation 466 420 481 4814873 Unemployment Comp. 540 414 540 5404874 General Insurance 0 0 0 04875 Bonds 0 0 0 04876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 1,272 1,097 1,271 1,4354878 Employee Activities 0 0 0 04879 Medicare Tax 2,652 2,553 2,695 3,0374880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

55,779 58,559 61,274 67,075




J. PROFESSIONAL SERVICES4980 Legal Services 0 0 0 04981 Auditing 0 0 0 04982 Consultants 0 0 0 04984 Deed Services 0 0 0 04986 Appraisal of Autos 0 0 0 04987 State Office of Adm. Hearings 0 0 0 04990 ARB Comp. for Services 0 0 0 04992 Auxiliary Legal Expenses 0 0 0 0

0 0 0 0


0 0 0 0

TOTAL $247,007 $260,252 $262,362 $297,572



DEPARTMENT: DIVISIONS:

ADMINISTRATIVE SERVICES/TAXPAYER LIAISON OFFICER ADMINISTRATION, FINANCE/PURCHASING, CUSTOMER SERVICE, APPEALS AND SUPPORT, HUMAN RESOURCES, BUILDING SERVICES, AND THE APPRAISAL REVIEW BOARD

Administrative Services includes the functions of Finance and Purchasing, Human Resources, Customer Service, Appeals and Support, Building Services, and Appraisal Review Board (ARB) Divisions. There are thirty-four (34) employees in Administrative Services. Administration is responsible for the overall supervision of all the Divisions. Other duties include budget development and monitoring, administering policy and developing manuals and training, overseeing the Methods and Assistance Program audit review, acting as the liaison between the Appraisal District and the Appraisal Review Board, coordinating their activities, handling all open record requests from the general public, and assisting in the processing of binding arbitration filings. The Finance Division is responsible for sound financial management and control of District funds, provides accounting services, purchasing, budget preparation, audit, support services on payroll, investments, and financial reporting. Purchasing is responsible for the purchase of goods and services at the proper time in quantity, quality and price consistent with the needs of all departments/divisions. Purchasing handles all bids to comply with applicable laws and regulations to ensure equal access to all vendors, and is responsible for the disposal of all salvage and surplus materials required by State law. Customer Service serves as the District's information and research center where taxpayers can come to gather pertinent information or to pick up applicable forms to file. Appeals and Support is responsible for the entire ARB system including receipt of protests, research, scheduling, hearing conduct, packet verification, A of A’s (agency authorizations), building permits and the Districts record management system. Human Resources is responsible for recruitment and employment, policy development, benefit plan design and administration, employee relations, training and education, employee counseling and payroll administration. Human Resources will also provide training courses for all employees. Building Services is responsible for the general maintenance and upkeep of the District's facility and grounds, assuring a safe working environment for District employees as well as the general public. The ARB’s function is to hear appeals from property owners to ensure that equal and uniform values are placed on all properties in relation to fair market value as reported by the Appraisal District. There are up to ninety (90) Appraisal Review Board members appointed by the Board of Directors of the Appraisal District. This office also serves as the District’s Taxpayer Liaison Officer for the District.

GOALS/OBJECTIVES:

FINANCE To interpret and analyze financial information, procedures and work standards to ensure compliance with all applicable government laws , regulations and general accounting standards.

Prepare audits and supervises the distribution of all financial reports.

To provide payroll for all District employees through the administration of the District’s automated payroll and direct deposit systems.

To assure compliance with all District financial polices and internal controls.

To maintain at all times a continuous supply of goods and services necessary to support the District.

To give consideration to the District’s interest while seeking to maintain ethical supplier relationships.

To provide a fair opportunity to compete for the District’s business through the purchasing public bid procedures.

To maintain a complete record of all purchase requisitions and purchase orders through the automated District’s purchase order system.

CUSTOMER SERVICE To ensure that all citizens of Dallas County receive prompt, courteous and professional customer service when providing technical support with required forms, applications and notices.

To maintain archived records of all certified tax roll microfiche and process Open Records requests as requested. To provide administrative support to other departments by as needed.


APPEALS AND SUPPORT To develop comprehensive procedures for efficiently and accurately processing all protests filed during the ARB and Supplemental processes.

To continue with extensive quality control checks to assure a continuous high quality work standard, resulting in an accurate and timely certified tax roll.

To receive, update and scan all ARB forms, which include Notice of Protest, protest correspondence, Appointment of Agents, Value Settlement Records, reschedule requests, property owner information, documentation, affidavits, and withdrawals.

Assist and support other DCAD Departments with research, value in dispute accounts, updates and/or scanning assistance as needed.

To continue to identify and distribute all new construction and miscellaneous construction permits from all cities.

To maintain a thorough records management program.

To provide assistance to property owners in the timely processing and notification of 41.461 packets.

To provide assistance to tax consultants and property owners with procedures to sign on, file protests and obtain information by using the online protest system.

To develop mail procedures for the timely processing, distribution and mailing of tax consultant Notices of Appraised Value.

To provide the property owner with assistance when requested, which includes translation and any special needs as described under the American Disability Act.

To provide assistance to property owners when requesting a reschedule. Ensure that each is treated courteously and are rescheduled according to the guidelines established in the property tax code.

To become the point of contact with the property owner in processing and scanning their data and information prior to the ARB hearing, and to professionally and courteously address property owner’s questions and concerns regarding their protest and hearing.

HUMAN RESOURCES To provide motivated, performance oriented employees while promoting the principles of Equal Employment Opportunity in all phases of District operations including recruiting, promotion, compensation, benefits and other programs.

To develop and utilize cost effective recruitment programs that allow the District to hire and retain a diverse group of employees that are highly qualified and motivated to perform in their assigned position.

To maintain competitive compensation and benefit practices that supports the Districts employment and retention objective.

To coordinate employee activities that aid in retention and promote a ‘team’ environment that carries over to their jobs.

To develop and/or implement effective training programs for all new technology programs and to increase the competency of management personnel.

To maintain certifications and provide required education programs to all professional staff registered with the Texas Department of Licensing and Regulation (TDLR).


BUILDING SERVICES To achieve the highest operational quality standards for the facility as well as provide a safe, comfortable work environment for employees and visitors on a daily basis.

To maintain a comprehensive preventive maintenance program as well as further utilization and improvement of the routine work order system.

To develop, implement, and maintain the Capital Improvement Program for the District.

ARB To ensure that all property subject to taxation has been appraised according to the guidelines established in the property tax code concerning correctness and uniformity.

To ensure that property owner’s protests are heard in a fair, consistent and equitable manner.

To ensure ARB members attend all the required state training for new members and current members.

To examine, correct or approve the records of the Appraisal District.

To ensure that exemptions and special valuations are properly and appropriately granted.

TAXPAYER LIAISON OFFICER To handle property owners’ inquiries and complaints and offer fair resolution on behalf of the District and the Board of Directors

To administer the PTAD customer surveys and to compile all data for accurate submission to the State.

To provide clerical assistance to the Local Administrative District Judge in the processing of appointments to the Appraisal Review Board of Dallas County.

COMMENTS:

The Administrative Services Department provides support services not only to the District's operating departments, but also acts as liaison to the general public on a daily basis. The Department acts as the custodian of all public records and adheres to all requests under the Public Information Act. The Administrative Services Department also serves as liaison to the Appraisal Review Board by handling all of its correspondence, preparation of its agenda, minutes, scheduling meetings and protest hearings, and notifying ARB members of posted meetings and hearings. Administrative Services provides support in the ARB process by handling and disposing of all protests filed within the system and will also handle and process residential and commercial permits, process agency authorization filings, value settlement records, value in dispute accounts, supplemental hearings, and maintain the records management system. Finally, the Department is responsible for the coordination of the Methods and Assistance Program audit from the State Comptroller’s Office, Property Tax Assistance Division. This review occurs every other year and audits the Districts procedures, policies, and methods in the areas of Governance, Taxpayer Assistance, Operating Procedures, and Appraisal Standards, Procedures and Methodology. The Department also heads up the permanent Forms Committee which standardizes all forms used by the District, all form letters, and all web based frequently asked questions. This allows that all departments and divisions are in compliance with state law and are consistent and timely. The Director of Administration also serves the District as the Taxpayer Liaison Officer (TLO). The TLO provides public information and materials designed to assist property owners in understanding the appraisal process, protest procedures, the procedure for filing comments and suggestions under Subsection (a) of this section or a complaint under Section 6.04 (g), and other matters. Information concerning the process for submitting comments and suggestions to the comptroller concerning an appraisal review board shall be provided at each protest hearing. The TLO is responsible for receiving, and compiling a list of, comments and suggestions filed by the chief appraiser, a property owner, or property owner’s agent concerning the matters listed in Section 5.103 (b) or any other matter related to the fairness and efficiency of the appraisal review board established for the appraisal district. The TLO shall report to the BOD at each meeting on the status of all comments and suggestions filed with the officer under and all complaints filed with the board under Section 6.04 (g). The TLO for an appraisal district will also deliver to the local administrative district judge (LADJ) any applications to serve on the board that are submitted to the officer and shall perform other duties as requested by the LADJ.

The District also participates in the State’s General Service Commission Purchasing program for the purchase of

Dallas Central Appraisal Districtmmuuch of its technology equipment and also participates 80in the Texas Confence of Urban


much of its technological equipment and also participates in the Texas Conference of Urban Counties Power

Approved Budget 80

Pool (P3) program. The department provides a central focal point to standardize and coordinate qualify buying, comply with all applicable laws and regulations, ensure equal access to bid opportunities by involving qualified minority/women owned business, and to resolve procurement complaints and problems. Administrative Services has been involved in the development of the uFile Online Protest program, the Rescheduling program for the Appeals and Support Division, and the electronic communications delivery system (ENS) which allows property owners and tax consultants to receive certain notices via email and. The notices include the Notice of Appraised Value; Hearing Notifications; Final Orders Determining Protest; and Dismissal Letters.

The Department continues to be involved in ways that will produce the most accurate product in the most efficient and cost effective manner.

ADMINISTRATIVE SERVICES DEPARTMENT


ADMINISTRATION: 2013/2014 ACTUAL

2014/2015 ESTIMATE

Divisions Supervised 5 5

Employees Supervised 32 32

Coordinate Budget Preparation 1 1

Budget Presentations to Taxing Entities 50 49

Management Plan Submitted 1 1

MAPS Reviews Submitted 1 1

Open Records Requests 698 725

PTAD Customer Service Surveys Processed 0 100

FINANCE/PURCHASING: 2013/2014 ACTUAL

2014/2015 ESTIMATE

Lease/Contracts Negotiated 8 8

Financial Statements 12 12

Available Funds Invested 100% 100%

Audit Suggestions Implemented 100% 100%

Direct Deposit Payroll Advices 5,696 5,700

Payroll Checks Printed/Delivered (Non-Direct Deposit) 12 15

Accounts Payable Checks Issued 1,710 2,000

Invoices Billed and Paid By Entities 244 244

Bank Depository Receipts Processed 543 550

Direct Deposit Transfers(ACH Payroll Files) 24 24

Quarterly Payroll Reports Processed 4 4

Annual Payroll Reports Processed 3 3

Public Notices Processed 12 10



APPEALS AND SUPPORT: 2013/2014 ACTUAL

2014/2015 ESTIMATE

Protests Received/Flagged 43,838 47,000

Protests Received/Tax Consultants Online 43,988 44,000

Protests Received/Property Owner Online 6,887 7, 000

Protests Scheduled 98,821 100,000

A of A’s Processed 18,399 20,000

Permits Processed 20,850 20,000

ARB Packets Built 73,426 75,000

ARB Hearings/Verification 45,415 50,000

Documents Scanned 375,727 400,000

Appointment of Agent 19,097 25,000

41.461 Requests 304 350

Protest Reschedules 2,092 3,000

Protest Reschedules Online 351 400

Late Protests Filed/Correspondence 310 325

CUSTOMER SERVICE: 2013/2014 ACTUAL

2014/2015 ESTIMATE

Telephone Calls 75,816 78,050

Walk-In Counter Activity 16,110 17,225

Media Center Assistance 705 755

Address Change Updates 517 600

Open Records Processed 49 65

Training Sessions Conducted 6 6



HUMAN RESOURCES: 2013/2014 ACTUAL

2014/2015 ESTIMATE

Disciplinary Actions Reviewed 15 10

Internal Investigations 0 1

Personnel Review Board Hearings 0 1

Staffing Level 96.0% 98.0%

Promotions (% of EES) 7.3% 5.0%

Applications and Resumes Processed 255 300

Interviewing Rates (%) 3.6% 10.0%

Selection Rate (%) 4.3% 7.0%

Advertising Cost Per Applicant $9.80 $10.00

Advertising Cost Per Hire $156.25 $153.00

Turnover Rate (annual) 4.91% 4.95%

TRAINING/EDUCATION: 2013/2014 ACTUAL

2014/2015 ESTIMATE

TDLR/IAAO Classes Held 23 20

Appraisers attending Local TDLR Classes 463 400

BUILDING SERVICES: 2013/2014 ACTUAL

2014/2015 ESTIMATE

Office Building Maintained 1 1

Work Orders Completed 428 460

Vendor Contracts Supervised 17 17

Special Projects Completed 7 8

Paper Products Recycled (tons) 12.1 12.0


APPRAISAL REVIEW BOARD


APPRAISAL REVIEW BOARD: 2013/2014 ACTUAL

2014/2015 ESTIMATE

ARB Members 90 90

ARB Meetings 14 14

Hearing Days 37 38

Protests Filed 94,713 98,000


Protests Heard 45,526 50,000

Hearing Packets Built 54,948 60,000

Number Telephone Calls 41,020 45,000

Number Walk-Ins 13,559 15,000

ARB Panels Utilized 646 650

Reschedules 2,092 3,000

Notices Mailed 454,052 475,000

Late Appeals Processed 310 350

SUPPLEMENTAL ARB:

Protests Filed 3,122 4,000


Hearings Held 1,095 1,500

Hearing Packets Built 2,669 3,500

Hearing Days 8 10

Panels Utilized 35 45

Reschedules 140 200

ARB Appeal Letters 157 200

41.411 Motions Processed 74 80

Non-Clerical Errors Processed 1,024 500

Clerical Errors Processed 1,319 1,200

25.25 (h) Motions 3 3

25.25 (b) Motions 13 8



SUPPLEMENTAL ARB MEASURES: 2013/2014 ACTUAL

2014/2015 ESTIMATE

Protests Received 3,122 5,000


ARB Packets Built 2,104 3,500

ARB Hearings/Verification 1,095 1,500

Appointment of Agents Processed 6,883 8,000

Permits 29,853 30,000

Reschedules 126 200


ADMINISTRATIVE SERVICES DEPARTMENT

PERSONNEL SCHEDULE



AUTO EXPENSE

Director Administration 1 27 9004-14175 200

Assistant Director of Administration 1 25 5792-9242 200

Finance Manager 1 25 5792-9242

Human Resource Generalist 1 24 5371-8467

Appeals and Support Supervisor 1 22 4160-6240

Customer Service Supervisor 1 21 3675-5513

Finance Specialist II 1 21 3675-5513

Ex. Administrative Assistant 1 21 3675-5513

Finance Specialist I 1 20 2833-4533

Sr. Building Maintenance Engineer 1 21 3675-5513

Building Maintenance Technician 1 18 2494-3929

Customer Service Representatives 8 19 2667-4109

A&S Team Leaders 6 19 2667-4109

A&S Specialists 5 18 2494-3929

Administrative Assistant 2 19 2667-4109

Receptionist/PBX Operator 2 18 2494-3929

Total 34



Expenditures $3,616,040 $3,742,269 $3,745,608 $4,179,509Staff 32 32 32 34


Salaries & Wages 1,588,252 1,575,913 1,670,312 1,842,008

Auto Expenses 5,913 5,546 5,913 6,078


Operational Services 68,500 63,632 75,000 68,500

Maintenance of Structures 375,934 342,134 352,928 363,333



Sundry Expenses 36,689 34,527 33,965 84,932



Capital Expenditures 50,000 241,546 18,000 0

TOTAL $3,616,040 $3,742,269 $3,745,608 $4,179,509

CONSOLIDATED ADMINISTRATIVE SERVICES


OPERATING BUDGET


CONSOLIDATED ADMINISTRATIVE SERVICES BUDGET COMMENTS AND JUSTIFICATIONS

SALARIES AND WAGES Budgeted funds are for salary costs for thirty-four (34) full time positions in this Department. Merit increases have been budgeted in this fiscal year. Funds have also been added for anticipated Overtime expenses for the ARB extended hours program and in Appeals and Support, Human Resources, and building maintenance. Funds are included for Contract Labor for off duty security personnel during ARB Hearings and for temporary clerical personnel during the summer ARB process. Funds for Employee Severance for the paid time off program for any future resignations or retirements of unused time to employees are also included. Salary Continuation Funds have been budget in this category for all DCAD Departmental employees. This is a better reflection of the monetary commitments paid to employees under the Salary Continuation program for the short-term disability program.

AUTO EXPENSE Full Time auto expense includes set monthly amount for the Director of Administration and Assistant Director of Administration. Other funds are used for mileage costs in the course of normal business activities at $.55 per mile.

SUPPLIES AND MATERIALS Office supplies are for perishable type items such as pens, pencils, writing pads, binders, vendor folders, etc. for all divisions including costs to operate the ARB process.

Copy Expense includes items such as copy paper, labels, colored inserts and tabs, and cartridges.

Postage expenses are for the normal mailings of general correspondence. The largest percent of cost is attributed to the ARB and Appeals and Support budgets, which includes the mailing of the Hearing Notifications, Final Orders Determining Protests, which must be mailed by certified mail, consultant listings, withdrawal notices, and supplemental hearing notices for motions filed under Section 25.25. The category also includes meeting notice mailings for the ARB, billing statements and accounts payable vouchers, mailing of the District’s Budgets, Management Plans, Audit Reports, Annual Reports, and other publications to the entities.

Printing costs include the printing of the Preliminary and Final Budgets, Budget Handbook, Management Plans, MAPs Booklet, Annual Report, ARB Manuals, ARB property owner pamphlets and mailer forms in Spanish, Property Rights and Remedies, ARB Procedures, office envelopes, accounts payable stock, bid tabs and covers, certified mail envelopes, and stationery. HR forms, applications, and supplies for ID Cards are included.

Computer Supplies include printer toner, inkjet and laser cartridges, diskettes, color toner cartridges, color printer and plotter toner kits, microtoner for Troy, and recordable CD’s and jewel mailing cases.

Miscellaneous expenses are for unanticipated items not budgeted. Office Equipment Expenses are for wireless headsets in Customer Service.

Janitorial Supplies include costs for disposable paper goods and products, cleaning supplies and materials for the office building not provided under the janitorial contract such as deodorizers/sprays, soap, and sanitizers.

Service Awards are for the purchase of employee plaques to recognize tenured employees with five, ten, fifteen, twenty and twenty-five years of service with the District, for recognition of any retiring employees, and recognition of outstanding employees.

Software costs are Performance Evaluation Scoring Units in Human Resources.

Building Supplies are daily supplies such as trash bags, paint, carpet shampoo, door locks, light bulbs,



A. SALARIES & WAGES4001 Full Time 1,485,417 1,485,598 1,568,511 1,712,2784002 Overtime 24,855 27,129 24,855 21,0704004 Contract Labor 67,980 63,186 66,946 68,6604006 Employee Severance 10,000 0 10,000 10,0004007 Salary Continuation 0 0 0 30,000

1,588,252 1,575,913 1,670,312 1,842,008

B. AUTO EXPENSES4106 Full Time 4,800 4,800 4,800 4,8004107 Other 1,113 746 1,113 1,278

5,913 5,546 5,913 6,078

C. SUPPLIES & MATERIALS4210 Office 15,525 10,539 15,550 16,6504211 Copy Expense 3,792 4,165 5,446 6,5694212 Postage & Freight 61,156 49,153 86,459 83,8424213 Printing 28,112 9,508 34,514 20,3574214 Computer Supplies 2,584 939 3,380 3,1384215 Mapping Supplies 2,240 0 2,380 04216 Miscellaneous 500 373 0 6604217 Office Equip. Exp. 500 180 2,000 1,0004218 Janitorial Supplies 14,166 14,503 15,000 15,5004219 Service Awards 610 0 625 13,7254220 Software 500 217 0 2004221 Building Supplies 4,500 4,866 6,000 6,000

134,185 94,443 171,354 167,641


68,500 63,632 75,000 68,500

CONSOLIDATED ADMINISTRATIVE SERVICESBUDGET


plumbing supplies, paint, fluorescent tubes, wet vac, drill batteries and walkie talkie batteries, etc. used in building maintenance.

OPERATIONAL SERVICES Telephone expense includes the normal costs of the District's internal communication system for local and long distance service. This category accommodates the District’s entire Communication System’s lease for all departments/divisions in the building office.

MAINTENANCE OF STRUCTURE Funds are budgeted for building facility expenses. Building maintenance includes anticipated repair costs related to air conditioning and mechanical equipment, burglar alarm repairs, replacement batteries, carpet cleaning, upholstery cleaning, plumbing supplies, landscaping, window washing, security access cards, electrical repairs, parking lot restripping and sidewalk repairs, gate repairs, lawn sprinklers, HVAC, elevator reader replacement, tree trimming, and flooring and furniture repair. Also included are maintenance and inspections and permits for the fire alarm system and sprinklers, fire extinguishers, and elevator inspection and licensing. Also includes city water backflow inspection.

Electrical expenses include the electrical service charges related to the operation of the office building including the computer room operation with Reliant Energy under the P3 program.

Water/sewer charges are estimated costs for water and sewer services with the City of Dallas.

The costs associated with this category are for outside vendor contracts for the following services: Janitorial Service is the largest item in this category, Pest Control, Interior Maintenance, Lawn and Grounds Maintenance, Trash Disposal, Elevator Maintenance, Security Services, HVAC System, and Electrical Inspection Maintenance. All services are actual costs as per bids/quotes under contractual arrangements from various vendors.

The HVAC System Maintenance is for all the chillers, air handlers, compressors, and heating system.

Electrical Inspection Maintenance is for two quarterly inspections and one yearly inspection of all electrical wiring and systems in the building.

MAINTENANCE OF EQUIPMENT Equipment expenses include maintenance agreements or repair costs on the paper shredder, GBC machine, letter openers, folding machines, and audio equipment and projectors in the ARB hearing rooms. Also in this category is the maintenance contract expense related to the telephone system lease.

Software Maintenance is for Sage ABRA software for payroll functions in the Human Resources Division and for the new IRIS (Immediate Response Information System). Lease of Software the lease on the Human Resources Sage/Abra payroll and performance evaluation systems.

P/C Maintenance and Terminal Expenses for terminals and personal computers in the Administrative Services Department are budgeted in the Information Technology Department budget. All maintenance and repairs are handled by the Information Technology Services Department.

CONTRACTUAL SERVICES Copier System costs relates to an internal contract for a cost per copy system for the entire District's operation. This includes costs for nineteen copiers that serve as copiers, scanners, and printers throughout the office building with additional copiers supplied during the ARB process.

Lease of Equipment expenses will be for the scanners used during the ARB process when budgeted. Also included are costs for on-site shredding of documents approved for destruction. The payment for the digital photo (still imagery) project is included in the Department budget. This is a new seven year lease until the project is paid off. The project was financed through Government Capital, Inc.

Other is for a contractual agreement with the Deaf Action Center to provide sign interpretation upon request. Also included in this category are the ARB telephone recordings for the Automatic Call Distribution center. These recordings are done by a local recording company.




375,934 342,134 352,928 363,333

F. MAINTENANCE OF EQUIPMENT4540 Equipment 12,315 17,196 10,670 8,3434541 Copiers 440 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 0 0 0 04545 Terminal 0 0 0 04546 Software Maintenance 0 0 0 12,347

12,755 17,196 10,670 20,690

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 73,969 91,308 73,969 84,0004652 Lease of Equipment 128,770 128,222 128,060 165,6114657 Other 2,750 2,600 3,250 3,2504659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 0

205,489 222,130 205,279 252,861



SUNDRY EXPENSE Training costs include registration fees for seminars and conferences for the Texas Association of Appraisal Districts, the Tax Institute, International Association of Assessing Officers, IAAO CAMA/GIS seminar, Texas Association of Assessing Officers, ARB training, and local conferences for staff. Also included are mandatory training fees for all ARB members through the State Comptrollers Property Tax Assistance Division and for Customer Service Training Seminars. Funds are included for Dallas HR Managers Association meetings, State SHRM conference, TCDRS Leaders Conference, TAAO Instruction for TDLR courses, and training for Human Resources are budgeted. All textbooks for the TDLR/PTAD courses and exams are included. Fees are budgeted for Management training, TDLR exams, employee tuition reimbursements, and employee educational grants.

Dues include professional fees for the District as well as individual dues such as the International Association of Assessing Officers, Texas Association of Appraisal Districts, Texas Association of Assessing Officers, TAAD IAAO Chapter of Texas, TDLR renewals, Government Municipal Finance Officers Association, American Society of Public Administration, Texas School Assessors Association, Society of Human Resource Managers, Dallas Human Resources Management Association, and National Association of Colleges and Employers, the General Services Commission, and the Texas Department of Licensing and Regulation. Subscription expenses include publications from Internet Magazines, PC World, Dallas Weekly, Coles Directory, Workforce Magazine, and Texas Labor Report.

Legal Notice/Advertisement expenses are for the publishing of public bid notices, Request for Proposals, and legal notices required by law for exemptions and business personal property renditions. Funds increased in this category as all notices for the District will be funded in this category. Funds also include the required publishing of the District Budget Summary and the Notification of Protest Procedures and the new Electronic Notification System which is the delivery of notices to property owners, and job advertisements for public employment and fees for Internet advertising for job announcements. Labor posters are also included.

Travel expenses are for anticipated costs related to traveling to approved and budgeted conferences, seminars, workshops and other out of town trips.

ARB Expenses are costs associated with ARB monthly Board meetings and orientation sessions. Funds also include other ARB activities dealing with the hearing process and service awards for ARB members including appreciation and recognition plaques for outgoing ARB members.

INSURANCE AND BENEFITS Group Medical provides funds for a fully funded insurance plan through United Healthcare. The District has a fully insured medical plan that follows the PPO model with increased cost sharing for our employees.

Retirement benefit funds are budgeted through the Texas County and District Retirement System.

Funds are budgeted for the required programs of Workers Compensation benefits, Unemployment Compensation, and Medicare Tax (FICA) payments.

General Insurance Costs are for the building contents, computer/electronic equipment, boiler coverage, general liability and commercial liability, and non-owner auto liability and hired non-auto liability.

Bonds include expenses for employee dishonesty bonds and notary bonds and fees. Fees for notaries and notary recertifications are included.

Group Benefits insurance provides for the premium payments to the District’s ancillary benefit plans including Life, Accidental Death and Dismemberment, Long Term Disability coverage, Flexible Spending Account Claims, Vision and the Dental programs.

Employee activities funds are to promote employee retention and maintain high employee morale by recognizing employee milestones, holiday celebrations, employee related bereavements, ARB member recognition, and company sponsored events. Other costs include employee service award programs,



H. SUNDRY EXPENSE4760 Training 9,695 5,780 11,580 51,3904761 Dues & Subscriptions 2,855 2,935 2,855 5,6104762 Legal Notice/Adv. 10,868 15,645 5,317 9,1134763 Travel 8,271 6,599 10,213 6,8784764 Business Promotion 0 44 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 5,000 3,524 4,000 3,2754768 Library 0 0 0 04769 Management Development 0 0 0 5,8004770 Recruitment 0 0 0 2,866

36,689 34,527 33,965 84,932

I. INSURANCE & BENEFITS4870 Group Medical 305,602 287,420 332,928 370,4234871 Retirement 270,743 273,509 305,090 330,2194872 Workers Compensation 6,659 5,902 6,757 6,7574873 Unemployment Comp. 8,640 7,378 9,180 9,1804874 General Insurance 115,200 132,372 136,900 133,6004875 Bonds 367 142 292 3424876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 14,208 11,231 14,229 15,9404878 Employee Activities 0 1,928 0 15,7154879 Medicare Tax 15,204 17,956 16,241 18,9354880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

736,623 737,838 821,617 901,111



health benefits fair, retirement receptions and luncheons, employee incentives, recognitions, and appreciations.

Recruitment expenses are budgeted for employee background checks, degree verifications, driving record checks, criminal verifications, for employee testing materials used in Human Resources for prospective employees, and costs for participation in employee job fairs.

PROFESSIONAL SERVICES Funds are for general legal counsel and opinions for the Appraisal Review Board.

Auditing expenses are for the annual independent outside audit of the District's financial operations and extra accounting services as needed.

Consultant expenses are for salary surveys including Mercer Information Technology Survey, Dallas Human Resources Wage Access Survey, Mercer Texas Benchmark Survey, and CompData Executive Management Survey. This category also includes commission fees paid to the consulting firm of Mercer, Inc. for the handling of the District’s group medical insurance programs.

ARB Compensation fees are for services rendered by the members of the Appraisal Review Board. There are up to ninety (90) members who serve on the ARB hearing panels to arbitrate property owner protests. Costs have been provided for 40 days of summer hearings and 10 days of supplemental hearings. Funds are included for ARB training and orientation sessions as well as all supplemental ARB hearings throughout the year.

CAPITAL EXPENDITURES Leasehold Improvements include the ongoing projects designed for the interior and exterior of the office building. Other Capital Improvement items will be budgeted for the Capital Improvement Program.

Equipment expenses were not requested in this budget.

Furniture expenses were not requested in this budget.

Capital Improvement Program is a category set up to fund capital improvement projects to the building facility. Funds will be authorized by the Board of Directors from excess surplus funds from each fiscal year for these projects and approved annually. No funds will appear in this category but expenses will be tracked from year to year as the program is funded.



J. PROFESSIONAL SERVICES4980 Legal Services 1,500 6,824 1,500 4,0004981 Auditing 15,500 10,500 12,000 11,5004982 Consultants 0 0 0 46,5854984 Deed Services 0 0 0 04986 Appraisal of Autos 0 0 0 04987 State Office of Adm. Hearings 0 0 0 04990 ARB Comp. for Services 384,700 390,040 367,070 410,2704992 Auxiliary Legal Expenses 0 0 0 0

401,700 407,364 380,570 472,355

Z. CAPITAL EXPENDITURES9001 Leasehold Improvements 50,000 74,976 8,000 09002 Equipment 0 0 10,000 09003 Furniture 0 0 0 0

50,000 74,976 18,000 0

9006 Capital Imp. Program 0 166,570 0 0

TOTAL $3,616,040 $3,742,269 $3,745,608 $4,179,509



CAPITAL EXPENDITURE SCHEDULE

CONSOLIDATED ADMINISTRATIVE SERVICES

Equipment

$ -0-

Furniture $ -0-



A. SALARIES & WAGES4001 Full Time 887,231 888,017 933,270 1,078,2504002 Overtime 3,120 2,721 3,120 3,0704004 Contract Labor 0 0 0 04006 Employee Severance 10,000 0 10,000 10,0004007 Salary Continuation 0 0 0 30,000

900,351 890,738 946,390 1,121,320


4,928 4,827 4,928 5,093

C. SUPPLIES & MATERIALS4210 Office 4,500 3,775 4,500 6,9004211 Copy Expense 1,957 1,634 3,395 3,7324212 Postage & Freight 4,999 7,324 5,342 5,9074213 Printing 9,638 7,785 15,972 10,1654214 Computer Supplies 1,758 296 2,304 2,1454215 Mapping Supplies 0 0 56 04216 Miscellaneous 500 373 0 6604217 Office Equip. Exp. 500 180 2,000 1,0004218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 0 12,8754220 Software 500 217 0 2004221 Building Supplies 0 0 0 0

24,352 21,584 33,569 43,584


0 0 0 0


0 0 0 0

ADMINISTRATIONBUDGET



F. MAINTENANCE OF EQUIPMENT4540 Equipment 995 0 0 04541 Copiers 440 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 0 0 0 04545 Terminal 0 0 0 04546 Software Maintenance 0 0 0 12,347

1,435 0 0 12,347

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 127,970 128,222 127,260 163,8114657 Other 0 0 0 04659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 0

127,970 128,222 127,260 163,811

H. SUNDRY EXPENSE4760 Training 2,485 650 3,280 44,2904761 Dues & Subscriptions 2,855 2,935 2,855 5,6104762 Legal Notice/Adv. 6,700 15,094 4,647 8,5054763 Travel 8,271 6,599 10,213 6,8784764 Business Promotion 0 44 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 0 0 0 5,8004770 Recruitment 0 0 0 2,866

20,311 25,322 20,995 73,949




I. INSURANCE & BENEFITS4870 Group Medical 162,351 158,960 176,868 207,0014871 Retirement 159,964 161,704 179,673 206,3344872 Workers Compensation 2,364 2,185 2,502 2,5024873 Unemployment Comp. 4,590 3,658 4,590 4,5904874 General Insurance 0 0 0 04875 Bonds 225 71 150 2004876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 7,945 6,140 7,938 9,4204878 Employee Activities 0 1,928 0 15,7154879 Medicare Tax 7,338 7,902 8,141 10,2084880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

344,777 342,548 379,862 455,970

J. PROFESSIONAL SERVICES4980 Legal Services 0 0 0 04981 Auditing 15,500 10,500 12,000 11,5004982 Consultants 0 0 0 46,5854984 Deed Services 0 0 0 04986 Appraisal of Autos 0 0 0 04987 State Office of Adm. Hearings 0 0 0 04990 ARB Comp. for Services 0 0 0 04992 Auxiliary Legal Expenses 0 0 0 0

15,500 10,500 12,000 58,085

Z. CAPITAL EXPENDITURES9001 Leasehold Improvements 0 0 0 09002 Equipment 0 0 10,000 09003 Furniture 0 0 0 0

0 0 10,000 0

TOTAL $1,439,624 $1,423,741 $1,535,004 $1,934,159




A. SALARIES & WAGES4001 Full Time 0 0 0 04002 Overtime 0 0 0 04004 Contract Labor 35,700 32,886 34,666 35,7004006 Employee Severance 0 0 0 04007 Salary Continuation 0 0 0 0

35,700 32,886 34,666 35,700

B. AUTO EXPENSES4106 Full Time 0 0 0 04107 Other 0 0 0 0

0 0 0 0

C. SUPPLIES & MATERIALS4210 Office 5,800 3,592 5,800 4,5004211 Copy Expense 1,371 2,145 1,378 2,1394212 Postage & Freight 56,057 41,729 81,067 77,8854213 Printing 12,282 1,723 12,350 4,0004214 Computer Supplies 0 0 250 2504215 Mapping Supplies 2,100 0 2,100 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 0 0 0 04218 Janitorial Supplies 0 0 0 04219 Service Awards 610 0 625 8504220 Software 0 0 0 04221 Building Supplies 0 0 0 0

78,220 49,189 103,570 89,624


0 0 0 0


0 0 0 0

APPRAISAL REVIEW BOARDBUDGET



F. MAINTENANCE OF EQUIPMENT4540 Equipment 0 0 0 04541 Copiers 0 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 0 0 0 04545 Terminal 0 0 0 04546 Software Maintenance 0 0 0 0

0 0 0 0

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 0 0 0 04657 Other 2,750 2,600 3,250 3,2504659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 0

2,750 2,600 3,250 3,250

H. SUNDRY EXPENSE4760 Training 7,210 5,130 8,300 7,1004761 Dues & Subscriptions 0 0 0 04762 Legal Notice/Adv. 4,168 551 670 6084763 Travel 0 0 0 04764 Business Promotion 0 0 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 5,000 3,524 4,000 3,2754768 Library 0 0 0 04769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

16,378 9,205 12,970 10,983




I. INSURANCE & BENEFITS4870 Group Medical 0 0 0 04871 Retirement 0 0 0 04872 Workers Compensation 0 0 0 04873 Unemployment Comp. 0 0 0 04874 General Insurance 0 0 0 04875 Bonds 0 0 0 04876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 0 0 0 04878 Employee Activities 0 0 0 04879 Medicare Tax 0 0 0 04880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

0 0 0 0

J. PROFESSIONAL SERVICES4980 Legal Services 1,500 6,824 1,500 4,0004981 Auditing 0 0 0 04982 Consultants 0 0 0 04984 Deed Services 0 0 0 04986 Appraisal of Autos 0 0 0 04987 State Office of Adm. Hearings 0 0 0 04990 ARB Comp. for Services 384,700 390,040 367,070 410,2704992 Auxiliary Legal Expenses 0 0 0 0

386,200 396,864 368,570 414,270


0 0 0 0

TOTAL $519,248 $490,744 $523,026 $553,827




A. SALARIES & WAGES4001 Full Time 514,007 522,740 546,136 542,8294002 Overtime 12,235 2,632 12,235 8,0004004 Contract Labor 32,280 30,300 32,280 32,9604006 Employee Severance 0 0 0 04007 Salary Continuation 0 0 0 0

558,522 555,672 590,651 583,789


0 0 0 0

C. SUPPLIES & MATERIALS4210 Office 5,000 2,068 5,000 5,0004211 Copy Expense 464 386 623 6484212 Postage & Freight 50 0 50 504213 Printing 6,192 0 6,192 6,1924214 Computer Supplies 826 288 826 7434215 Mapping Supplies 140 0 224 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 0 0 0 04218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 0 04220 Software 0 0 0 04221 Building Supplies 0 0 0 0

12,672 2,742 12,915 12,633


0 0 0 0

E. MAINTENANCE OF STRUCTURES4430 Building 0 0 0 04431 Electricity 0 0 0 04432 Water 0 0 0 04434 Janitorial Service 0 0 0 04435 Pest Control 0 0 0 04436 Interior Maintenance 0 0 0 04437 Lawn/Grnds. Maint. 0 0 0 04438 Trash Disposal 0 0 0 04439 Elevator Maintenance 0 0 0 04440 Security Service 0 0 0 04441 HVAC System Maint. 0 0 0 04442 Electrical Inspect. Maint. 0 0 0 0

0 0 0 0

APPEALS AND SUPPORTBUDGET



F. MAINTENANCE OF EQUIPMENT4540 Equipment 1,955 0 1,305 1,3054541 Copiers 0 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 0 0 0 04545 Terminal 0 0 0 04546 Software Maintenance 0 0 0 0

1,955 0 1,305 1,305


800 0 800 0

H. SUNDRY EXPENSE4760 Training 0 0 0 04761 Dues & Subscriptions 0 0 0 04762 Legal Notice/Adv. 0 0 0 04763 Travel 0 0 0 04764 Business Promotion 0 0 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

0 0 0 0




I. INSURANCE & BENEFITS4870 Group Medical 124,151 115,359 135,252 141,6324871 Retirement 94,039 94,649 106,593 104,6574872 Workers Compensation 1,518 1,335 1,528 1,5284873 Unemployment Comp. 3,510 3,374 4,050 4,0504874 General Insurance 0 0 0 04875 Bonds 142 71 142 1424876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 5,407 4,307 5,433 5,6164878 Employee Activities 0 0 0 04879 Medicare Tax 6,471 8,667 6,670 7,2604880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

235,238 227,762 259,668 264,885


0 0 0 0


0 0 0 0

TOTAL $809,187 $786,176 $865,339 $862,612




A. SALARIES & WAGES4001 Full Time 84,179 74,841 89,105 91,1994002 Overtime 9,500 21,776 9,500 10,0004004 Contract Labor 0 0 0 04006 Employee Severance 0 0 0 04007 Salary Continuation 0 0 0 0

93,679 96,617 98,605 101,199


985 719 985 985

C. SUPPLIES & MATERIALS4210 Office 225 1,104 250 2504211 Copy Expense 0 0 50 504212 Postage & Freight 50 100 0 04213 Printing 0 0 0 04214 Computer Supplies 0 355 0 04215 Mapping Supplies 0 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 0 0 0 04218 Janitorial Supplies 14,166 14,503 15,000 15,5004219 Service Awards 0 0 0 04220 Software 0 0 0 04221 Building Supplies 4,500 4,866 6,000 6,000

18,941 20,928 21,300 21,800


68,500 63,632 75,000 68,500


375,934 342,134 352,928 363,333

BUILDING SERVICESBUDGET



F. MAINTENANCE OF EQUIPMENT4540 Equipment 9,365 17,196 9,365 7,0384541 Copiers 0 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 0 0 0 04545 Terminal 0 0 0 04546 Software Maintenance 0 0 0 0

9,365 17,196 9,365 7,038

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 73,969 91,308 73,969 84,0004652 Lease of Equipment 0 0 0 1,8004657 Other 0 0 0 04659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 0

73,969 91,308 73,969 85,800

H. SUNDRY EXPENSE4760 Training 0 0 0 04761 Dues & Subscriptions 0 0 0 04762 Legal Notice/Adv. 0 0 0 04763 Travel 0 0 0 04764 Business Promotion 0 0 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

0 0 0 0

I. INSURANCE & BENEFITS4870 Group Medical 19,100 13,101 20,808 21,7904871 Retirement 16,740 17,156 18,824 19,2284872 Workers Compensation 2,777 2,382 2,727 2,7274873 Unemployment Comp. 540 346 540 5404874 General Insurance 115,200 132,372 136,900 133,6004875 Bonds 0 0 0 04876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 856 784 858 9044878 Employee Activities 0 0 0 04879 Medicare Tax 1,395 1,387 1,430 1,4674880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

156,608 167,528 182,087 180,256





0 0 0 0

Z. CAPITAL EXPENDITURES9001 Leasehold Improvements 50,000 74,976 8,000 09002 Equipment 0 0 0 09003 Furniture 0 0 0 0

50,000 74,976 8,000 0

9006 Capital Imp. Program 0 166,571 0 0

TOTAL $847,981 $1,041,609 $822,239 $828,911



DEPARTMENT: LEGAL SERVICES DIVISIONS: LEGAL SERVICES

The Legal Services Budget was established to handle all of the litigation filed against the Appraisal District. The Department will also handle all of the binding arbitration requests filed with the District and any filed with SOAH (State Office of Administrative Hearings) which was an option created by the last Legislative session. The Department is responsible for three (3) employees, Director of Legal Services, one Litigation Specialist, and an Administrative Assistant.

The Legal Services Department acts as the Districts representative in handling and coordinating all litigation filed against the Appraisal District. The Department will review all litigation filed against the Appraisal District by reviewing each case, answering interrogatories, giving depositions, and helping prepare the defense for upcoming court appearances. The Department will handle all arbitration cases filed and all SOAH hearings filed against the Appraisal District. The Department monitors all legal costs. The Department schedules and attends all settlement conferences with opposing attorneys and makes settlement offers where appropriate. Staff representatives also attend all mediation and coordinate binding arbitration conferences and SOAH hearings.

GOALS/OBJECTIVES:

LEGAL SERVICES To coordinate the litigation filed against the Appraisal District and to oversee the activities of the law firms representing the District.

To coordinate the binding arbitration process and represent the Appraisal District in settlement negotiations.

To coordinate all SOAH hearings and represent the Appraisal District in these proceedings.

OBJECTIVES:

LEGAL SERVICES To control, monitor, and contain the litigation against the Appraisal District and to provide a cost containment program to effectively manage the costs associated with that litigation.

To settle eighty five percent (85%) of all litigation filed during the year and one hundred percent (100%) of all binding arbitration requests filed.

To accurately defend all arbitration and SOAH filings against the Appraisal District.

LEGAL SERVICES DEPARTMENT


LEGAL SERVICES: 2013/2014 ACTUAL

2014/2015 ESTIMATE


Number of Employees 3 3

Lawsuits Filed 1147 1300

Lawsuits Actives 175 195

Binding Arbitrations Filed 143 160

Settlement Conferences Attended 95 95

Binding Arbitration Hearings Attended 70 85

SOAH Hearings Attended 0 3


LEGAL SERVICES DEPARTMENT

PERSONNEL SCHEDULE



AUTO EXPENSE

Director Legal Services 1 27 9004-14175 200

Litigation Specialist 1 24 5371-8467 200

Ex. Administrative Assistant 1 21 3675-4594

TOTAL 3





Salaries & Wages 266,021 210,619 256,788 244,568

Auto Expenses 4,800 2,600 4,800 4,800




Maintenance of Equipment 0 0 0 0

Contractual Services 710 778 960 960

Sundry Expenses 13,441 6,582 11,276 11,662


Professional Services 935,000 1,082,463 964,126 992,000


TOTAL $1,304,260 $1,378,224 $1,327,816 $1,343,065


OPERATING BUDGETLEGAL SERVICES


LEGAL SERVICES BUDGET COMMENTS AND JUSTIFICATIONS

SALARIES AND WAGES Budgeted funds are for salary costs for three (3) full time positions in this Department. Merit increases have been budgeted in this fiscal year. Funds have been included under Employee Severance for the paid time off program for any future resignations or retirements of unused time to employees.

AUTO EXPENSE Full Time Auto expenses include set monthly amounts for the Director of Legal Services and the Legal Specialists. Other funds are used for mileage costs in the course of normal business activities at $.55 per mile.

SUPPLIES AND MATERIALS Office supplies are for perishable type items such as pens, pencils, writing pads, desk calendars, etc.

Copy Expense includes items such as copy paper and other paper supplies. Also included are additional copies for the three attorney firms who represent the Appraisal District.

Postage expenses are for the normal mailings of general correspondence and applications. Funds are included for the binding arbitration activity.

Printing costs include printing of business cards and window office envelopes.

Computer Supplies include PC diskettes, toner cartridges, printer, fax toner, and supplies for the laser printers.

Office Equipment Expenses were not budgeted in this fiscal year.

OPERATIONAL SERVICES Telephone expenses are budgeted in the Building Services budget.

MAINTENANCE OF STRUCTURE Funds are budgeted for building facility expenses in the Building Services Budget.



A. SALARIES & WAGES4001 Full Time 256,021 210,619 246,788 234,5684002 Overtime 0 0 0 04004 Contract Labor 0 0 0 04006 Employee Severance 10,000 0 10,000 10,0004007 Salary Continuation 0 0 0 0

266,021 210,619 256,788 244,568


4,800 2,600 4,800 4,800

C. SUPPLIES & MATERIALS4210 Office 2,475 3,398 2,390 3,5004211 Copy Expense 170 0 500 5004212 Postage & Freight 900 0 470 04213 Printing 80 47 100 504214 Computer Supplies 300 75 720 754215 Mapping Supplies 0 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 0 0 0 04218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 0 04220 Software 0 0 0 04221 Building Supplies 0 0 0 0

3,925 3,520 4,180 4,125


0 0 0 0


0 0 0 0

LEGAL SERVICESBUDGET


MAINTENANCE OF EQUIPMENT Equipment Maintenance costs was not budgeted in this fiscal year.

Copier Expense costs was not budgeted in this fiscal year.

Typewriter Expense costs was not budgeted in this fiscal year.

CONTRACTUAL SERVICES Lease of Equipment expense is budgeted internet access card for the legal pen pad devices used in the settlement process of mediation and arbitration. The monthly cost is for the iPad Data Connect.

SUNDRY EXPENSE Training costs include registration fees for seminars and conferences. Fees include conferences for the International Association of Assessing Officers annual conference and IAAO Legal Seminar, Texas Association of Assessing Officers, Texas Association of Appraisal Districts, State Comptroller’s Property Tax Institute, the Texas A & M Legal Conference, and the State Bar Property Tax Seminar.

Dues include professional fees for management personnel through the Texas Department of Licensing and Regulation. Also included are dues for the International Association of Assessing Officers, Texas Association of Assessing Officers, and Institute of Certified Tax Administrators.

Legal Notice/Advertisement expenses are for the required publishing of public notices, and legal notices required by law.

Travel expenses are for anticipated costs related to traveling to approved and budgeted conferences, seminars, and workshops and out of town trips, as well as the legislative sessions for appraisal personal. Travel is for the Director and the Legal Specialists.




0 0 0 0


710 778 960 960

H. SUNDRY EXPENSE4760 Training 2,645 1,485 2,815 3,0554761 Dues & Subscriptions 690 350 480 7354762 Legal Notice/Adv. 0 0 0 04763 Travel 10,106 4,747 7,981 7,8724764 Business Promotion 0 0 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

13,441 6,582 11,276 11,662



INSURANCE AND BENEFITS Group Medical provides funds for a fully funded insurance plan through United Healthcare. The District has a fully insured medical plan that follows the PPO model with increased cost sharing for our employees. In order to segregate the costs of the medical plan from the other insured coverage, medical plan expenses only will be captured under Group Benefits.

Funds are budgeted for employee Retirement benefits through the Texas County and District Retirement System.

Funds are budgeted for the required programs of Workers Compensation benefits, Unemployment Compensation, and Medicare Tax (FICA) payments.

Bonds include expenses for employee bonds and notary fees.



PROFESSIONAL SERVICES Legal Service expenses include the costs to retain legal counsel to advise and defend lawsuits filed by property owners on property values reported by the District and rulings by the Appraisal Review Board. Lawsuits are filed against the District and assigned to legal counsel to defend. Other funds are for special litigation cases over the contract agreement for legal services and for binding arbitration case expenses. No increase in fees for these services in this year’s budget.

No funds are budgeted for Auditing Services in this department.

Consultant costs are budgeted for fee appraisals used in the defense of lawsuits, expert testimony, litigation consultants, and for third party auditing costs of certain books and records of businesses used in lawsuit defense.

Auxiliary Legal Expenses are charges for outside legal activities associated with litigation, such as copy expense, telephone expense, mediation services, court filing fees, depositions, etc. and loss of attorney fees from court cases. Funds also include any special consultant fees for defending lawsuit activity.

SOAH Hearing fees are for the anticipated costs arising from property owners filing with SOAH (State Office of Administrative Hearings) against the Appraisal District. These expenses could be significant due to the fee structure and awards under the SOAH regulations.

Binding Arbitration Expenses have been budgeted for anticipated costs arising from property owners filing for binding arbitration. These expenses would be for the payment of the arbitrator. No increase is projected for this category.

CAPITAL EXPENDITURES No funds have been budgeted this fiscal year for Equipment or Furniture expenses.



I. INSURANCE & BENEFITS4870 Group Medical 28,650 19,450 31,212 32,6844871 Retirement 46,609 47,667 47,570 45,4804872 Workers Compensation 560 618 708 7084873 Unemployment Comp. 810 414 810 8104874 General Insurance 0 0 0 04875 Bonds 0 0 0 04876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 1,797 1,386 1,773 1,7974878 Employee Activities 0 0 0 04879 Medicare Tax 1,937 2,127 3,613 3,4714880 Emp. Assistance Program 0 0 0 04881 Salary Cont. Program 0 0 0 0

80,363 71,662 85,686 84,950

J. PROFESSIONAL SERVICES4980 Legal Services 840,000 840,000 840,000 840,0004981 Auditing 0 0 0 04982 Consultants 40,000 37,575 60,000 50,0004984 Deed Services 0 0 0 04986 Appraisal of Autos 0 0 0 04987 State Office of Adm. Hearings 0 0 10,500 10,5004990 ARB Comp. for Services 0 0 0 04992 Auxiliary Legal Expenses 50,000 190,488 50,000 75,0004995 Arbitration Expense 5,000 14,400 3,626 16,500

935,000 1,082,463 964,126 992,000


0 0 0 0

TOTAL $1,304,260 $1,378,224 $1,327,816 $1,343,065




CONSOLIDATED LEGAL SERVICES

Equipment

$ -0-

Furniture $ -0-


DEPARTMENT: INFORMATION TECHNOLOGY DIVISIONS: SYSTEMS/NETWORK, APPLICATIONS, DESKTOP SUPPORT, GIS

The Information Technology department is responsible for providing information technology to the Dallas Central Appraisal District (DCAD) personnel and the entities that DCAD serves. There are sixteen (16) employees assigned to the Department. Services are: 1) Computer Systems Support which includes Networking and Computer Server Support; 2) Applications Support; 3) Desktop Support; and 3) GIS programming. The Information Technology goal is to provide these services with the highest quality at the lowest possible cost, resulting in total customer satisfaction.

DEPARTMENT GOALS/OBJECTIVES:

1. Continue to enhance and maintain the DCAD MARS appraisal application as required by the usersand to support Texas legislative changes.

2. Enhance the appraisal and ARB applications as a result of Lessons Learned.

3. Continue to monitor and maintain the existing internal and external network connections andhardware, protecting DCAD Data and Electronic Assets with enhanced security and performancemonitoring systems.

4. Continue with the analysis of afterhours processing in order to accomplish two objectives:

a. The integration of batch processes into normal MARS functionality where applicable inorder to give the user the ability to print and/or view data, letters and reports on demand.

b. The conversion of existing COBOL batch jobs to SQL Server Transact SQL and CrystalReports.

c. The elimination of unnecessary reports and/or jobs.

5. Maintain an accurate GIS parcel ownership map to support MARS and Web applications. Supportcoverage’s, including abstracts, political boundaries, neighborhoods, market areas, roads withaddress ranges, freeways, contours, flood plains, hydrology, etc.

6. Increase integration of GIS functionality into existing MARS and Web Systems.

7. Continue to enhance online Web Systems to support new legislation and increased taxpayer and taxagent functionality.

INFORMATION TECHNOLOGY DEPARTMENT ACTIVITY INDICATORS:

INFORMATION TECHNOLOGY 2013/2014 ACTUALS

2014/2015 ESTIMATES


Total Number of Employees 15 15

MARS Logs Received 246 225

MARS Logs Completed 167 150

User Work Orders 821 750


INFORMATION TECHNOLOGY DEPARTMENT

PERSONNEL SCHEDULE (Salary Schedule B)

Position/Title Number Grade Monthly

Salary/Range

Monthly Auto

Expense

Director of Information Technology 1 27 9958-14939 200

Applications Manager 1 25 6333-10117

Senior Applications Project Leader 1 25 6333-10117

Computer Systems Manager 1 25 6333-10117

Database Administrator/Web Administrator

1 24 6096-9600

Assistant Computer Systems Manager 1 24 6096-9600

Sr. Programmer Analyst 2 22 5831-8746

Programmer Analyst II 3 21 4467-7133

GIS Administrator 1 21 4467-7133

Desktop Support Supervisor 1 22 5831-8746

GIS Developer 1 20 3844-5765

Desktop Support Specialists 2 19 3673-5510

Total 16





Salaries & Wages 1,205,423 1,226,286 1,313,556 1,471,982

Auto Expenses 2,510 2,462 2,510 2,510






Sundry Expensees 6,015 1,558 5,895 6,169



Capital Expenditures 147,590 153,856 101,100 113,970

TOTAL $2,421,716 $2,383,090 $2,498,819 $2,829,979

OPERATING BUDGET INFORMATION TECHNOLOGY



INFORMATION TECHNOLOGY BUDGET COMMENTS AND JUSTIFICATIONS

SALARIES AND WAGES Full time salaries are for sixteen (16) full time positions. Merit increases have been budgeted in this fiscal year. Funds have been included this year under Employee Severance for the paid time off program for any future resignations or retirements of unused time to employees.

AUTO EXPENSE Funds are budgeted to cover expenses for personnel who travel to local sites for customer service and visiting remote terminal locations, as well as PC's for repair and/or pickup of parts for in-house repairs. Costs are paid at $.55 per mile for this travel. Cost includes auto expense for travel by IT staff employees. Funds do include an allowance for the Director of IT.

SUPPLIES AND MATERIALS Office expenses are for normal perishable supplies and materials including such items as pens, pencils, writing pads, staples, calendars, batteries, etc.

Copy Expense is costs for copy paper for the office copier and paper for the 4635 laser printers and fax machines.

Postage and Freight consists primarily of the costs for the mailing of general correspondence and the freight charges on the shipping of forms and supplies to the computer operations room. Funds are also for hardware and software freight charges.

Printing costs include costs for internal office forms, envelopes, business cards, and stationary.

Computer Supplies include the cost of paper, continuous data processing forms, computer and paper and special forms, colored card stock, batteries, ink jet cartridges, print heads, laser toner, diskettes, cleaners, DVD-RW, Avery Labels, HP Laserjet toner, HP 8500, HP P2015, HP P2055, HPDJ6940 toner, ARB Sign Tablet Batteries Hi and Regular Cap, and computer related supplies such as medial labels and cleaning tapes. Technical network supplies such as power cabling supplies, data line drops, connectors, Ethernet cables, printer supplies, LTO-4 tapes, and multi-mode fiber optic cables are included. iPad replacement supplies are included.

Mapping supplies funds were not budgeted.

Software costs include software for Microsoft Windows 2014 STD Server, Microsoft Windows 2012 R2 STD Server, Microsoft Windows 2012 R2 DTCR Server, McAfee Internet Email Protection, Windows 2012 CAL (Users), Microsoft Windows System Center, APP Assure, Veeam, and iPad Security. Server Microsoft SQL support for DCAD SQL01, DCADSVGS, DCADZOEY, DCADSVHA, DCADR710, and DCADSVIT.

OPERATIONAL SERVICES Telephone costs are budgeted in the Building Services budget.

MAINTENANCE OF STRUCTURE Funds have been consolidated in the Building Services budget.



A. SALARIES & WAGES4001 Full Time 1,195,423 1,226,286 1,303,556 1,461,9824002 Overtime 0 0 0 04004 Contract Labor 0 0 0 04006 Employee Severance 10,000 0 10,000 10,0004007 Salary Continuation 0 0 0 0

1,205,423 1,226,286 1,313,556 1,471,982


2,510 2,462 2,510 2,510

C. SUPPLIES & MATERIALS4210 Office 1,650 1,607 1,650 1,6504211 Copy Expense 450 263 500 4804212 Postage & Freight 1,470 876 1,670 1,4104213 Printing 150 94 150 1504214 Computer Supplies 39,968 35,594 42,212 48,3094215 Mapping Supplies 0 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 0 0 700 04218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 0 04220 Software 76,646 73,334 63,954 131,0064221 Building Supplies 0 0 0 0

120,334 111,768 110,836 183,005


0 0 0 0


0 0 0 0

INFORMATION TECHNOLOGYBUDGET


MAINTENANCE OF EQUIPMENT Equipment expenses are associated with maintenance agreements on the Power Distribution Unit, the Uninterruptible Power Source (UPS) and Power Distribution Unit and batteries for backup UPS system.

PC Maintenance is for Dell servers/disks/network maintenance including 9 Dell R/820/R720/620 Rack Servers, 10 Dell R910/R710/R610 Rack servers, 4 De1l 1950/2950, 7 Dell MD1220/MD3620F Disks, 5 Dell MD3000.1000/1120 Disks, 26 Dell 6224F/6248/2748/5424 Network Switches, Dell PV114 LTO4 Tape Autoloader, 4 Dell LTP-4 drives, Dell TL4000 tape library, 2 Network Avocent KVM Systems, Cisco MDS9148, Dot Hill 3330-3130, and NetApp FA2240/DS2260 Disks. Funds are included for AeroHive WiFi maintenance, Server/Disk Hardware upgrades, and replacement parts for PC’s and iPad’s, PC’s, monitors, printers, and maintenance for the PC’s and iPad’s.

Software Maintenance includes maintenance for Net Express Application and Professional, Idera SQL Safe, SQLDM and Administration Tool Set, Firebox XTM545 Live Security Gold and Subscription, Symantec Backup Executive 2012, Symantec Central Administration, Exchange Agent and Active Dir agent, McAfee Total Protection for Endpoint, McAfee Move for Citriz, DigiCert Certification for Websites, AppAssure Software, XenDesktop 5.6-NetScaler, AirWatch Support, Ghost Imaging, Elixir form system desktop font, Code 1 Plus Postal Software Plus Postal Database, Adobe Acrobat Professional, Visual Studio with MSDN SA, Network Instruments Observer, Toad from SQL Server, Vizant ECS/GECS Job Scheduler, System Center SA, and Solar Winds NPM+APM. GIS Software Maintenance is for ARC primary licenses, ARCINFO Secondary licenses, ArcGIS Spatial Analyst Desktop Primary, ArcGIS 3D Analyst Desktop Primary, ArcGIS for Desktop Basic Primary, ArcGIS for Desktop Basic Secondary, 2 ArcGIS Development Network, ArcGIS Server Enterprise Basic, and ArcGIS Server Standard Enterprise.

CONTRACTUAL SERVICES Lease of Equipment includes the cost for lease payments on Time Warner 100 MB Internet Services and Broadband wireless access, Verizon Broadband Wireless for iPad’s, 34 Officer Scanners, and Konica BIZHUB 1052 Production printer.

Other category is used for the off-site storage for back-up tapes and files of all the appraisal records and programs utilized in the appraisal of property for refile/retrieval, collection/delivery, and ad hoc retrievals. Cost is included for an offsite backup/disaster site online server. Funds are included for the offsite printing of the Notices of Appraised Value, Homestead Applications, and the BPP Renditions.

GIS Mapping service includes funds for the digital rectified orthophoto of Dallas County.



F. MAINTENANCE OF EQUIPMENT4540 Equipment 14,337 6,308 12,330 12,6504541 Copiers 0 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 85,679 84,945 99,662 107,8944545 Terminal 0 0 0 04546 Software Maintenance 104,346 98,134 122,820 126,898

204,362 189,387 234,812 247,442

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 211,209 216,048 200,530 202,3204657 Other 40,224 54,564 39,730 64,8504659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 04662 GIS Mapping Service 69,565 31,135 34,000 34,000

320,998 301,747 274,260 301,170



SUNDRY EXPENSE Training costs include programming classes for the Programmer Microsoft training, Citrix and SQL Server training, GIS User Group conference and IAAO GIS Technology conference.

Dues and Subscriptions are for professional fees for the iOS Developer Enterprise, GIS User Group, GIS South User Group, GITA (GIS), IAAO, and TAAO. Subscription costs are for MSDN Magazine, Network Solutions Address Renewal, and Experts Exchange.

Library expenses include LAN Tech Reference Books, Desktop Support reference books and manuals, and Application reference manuals.

INSURANCE AND BENEFITS Group Medical provides funds for a fully funded insurance plan through United Healthcare. The District has a fully insured medical plan that follows the PPO model with increased cost sharing for our employees.

Funds are budgeted for employee retirement benefits through the Texas County and District Retirement System.

Funds are budgeted for the required programs of workers compensation benefits, unemployment compensation, and Medicare Tax (FICA) payments.






H. SUNDRY EXPENSE4760 Training 3,685 604 3,685 3,6854761 Dues & Subscriptions 1,630 759 1,510 1,9844762 Legal Notice/Adv. 0 0 0 04763 Travel 0 0 0 04764 Business Promotion 0 0 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 700 195 700 5004769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

6,015 1,558 5,895 6,169


390,484 379,667 440,850 491,731



PROFESSIONAL SERVICES Consultant Expenses include funds for Citrix and LAN support on an as needed basis.

CAPITAL EXPENDITURES Equipment expenses are budgeted for capital items needed in the operation of the Information Technology Department. Funds are budgeted for 2 Dell R710 servers, 2 Dell MD1220 servers, 1 Dell N4032F Switch, 8 Dell N2048 Switches, and a battery cabinet for the UPS.

TECHNOLOGY DEVELOPMENT No funds are budgeted in this category this fiscal year. Any surplus funds authorized by the Board of Directors will be expensed and tracked in this category in the budget.



J. PROFESSIONAL SERVICES4980 Legal Services 0 0 0 04981 Auditing 0 0 0 04982 Consultants 24,000 16,359 15,000 12,0004984 Deed Services 0 0 0 04986 Appraisal of Autos 0 0 0 04987 State Office of Adm. Hearings 0 0 0 04990 ARB Comp. for Services 0 0 0 04992 Auxiliary Legal Expenses 0 0 0 0

24,000 16,359 15,000 12,000

Z. CAPITAL EXPENDITURES9001 Leasehold Improvements 0 0 0 09002 Equipment 147,590 153,856 101,100 113,9709003 Furniture 0 0 0 0

147,590 153,856 101,100 113,970

9005 Technology Development 0 0 0 0

TOTAL $2,421,716 $2,383,090 $2,498,819 $2,829,979



CAPITAL EXPENDITURES SCHEDULE

INFORMATION TECHNOLOGY

Equipment

(2) Dell R710 $ 37,000 (2) Dell MD3220 Disk Array 32,600 (1) Dell N4032F Switch 13,200 (8) Dell N2048 Switches 21,920 (1) Battery Cabinet for UPS 9,250

Total $113,970

Furniture $ -0-


DEPARTMENT: APPRAISAL SERVICES DIVISIONS: CENTRAL OFFICE, RESIDENTIAL, BUSINESS PERSONAL

PROPERTY, COMMERCIAL, PROPERTY RECORDS/EXEMPTIONS

The responsibilities of the Appraisal Services Department are to discover, list, and value all properties within the Dallas Central Appraisal District, to follow professional appraisal standards, to provide accurate, fair, and expedient resolutions to values in dispute and to prepare and provide all taxing agencies of Dallas County with 2015/2016 appraisal rolls and other required reports. Other responsibilities of this department are to forecast and plan for current and future years' reappraisal efforts including measuring and value all new construction. The Appraisal Services Department also includes the Property Records/Exemption Division which is responsible for maintaining and updating ownership, legal and mailing address changes, land splits, new additions, new condominiums, and prorations to ensure that all changes are documented, processed, and updated correctly. The Property Records/Exemptions (PRE) Division is also responsible for all exemptions on properties in Dallas County including maintaining Abatements, Historic and Tax Increment Financing Districts and processing ISD tax freeze transfers and Over 65 tax deferrals. The Property Records/Exemptions Division distributes all incoming and outgoing District mail. This includes operating the Office Services Center, which acts as the District’s mail and reproduction center as well as being responsible for assuring that all pertinent data is properly distributed to the taxing jurisdictions that utilize this material.

There are a total of one hundred seventy-one (171) employees in the Appraisal Services Department.

GOALS:

To provide accurate and equitable property values for 2015/2016. To provide a fair and expedient informal and formal appraisal review process for disputed properties. To meet the requirements of Texas Property Tax Code including any legislative changes. To conduct accurate and timely research and update the appraisal records for proper ownership and

address changes; to process land splits, new additions, condominiums, and prorations; to set up effectiveand efficient internal procedures to properly track all changes to the appraisal records; to process anddistribute all District mail in a efficient and timely manner.

To assure accurate qualification for partial exemptions; to coordinate the processing of partial exemptions with the Customer Service Division; to process all total exemptions to be granted or denied; to process allagricultural use and open-space land applications; to process Over 65 tax deferrals; to process ISD taxfreeze transfers and to monitor accounts with this special valuation including Abatements, Historic and Tax Increment Financing (TIF) Districts. To maintain a digital map that represents all property accounts within DCAD’s jurisdictional boundaries.

To continue to improve the quality and performance of the various functions within the Appraisal Services Department including annually auditing various total exempt accounts, partial exempt accounts andagricultural accounts.

OBJECTIVES:

New Construction Permits: The Residential and Commercial Divisions will continue to identify and appraise all

new construction and miscellaneous construction permits received from the cities.

Residential Reappraisal: The Reappraisal effort will be directed toward the areas of greatest need, as identified by the UTD Ratio Study and in-house ratio studies. This includes single-family, townhome, condominium, multi-family and mobile home accounts. Values will be programmatically adjusted in neighborhoods targeted for reappraisal.

Commercial Reappraisal: The Commercial Division will reappraise at least 33% of all improved commercial accounts with a property inspection, income analysis and appropriate property value adjustment as warranted. In addition, 33% of all land accounts, whether vacant or improved, will be reappraised. This includes review and update of vacant land sales and improved property sales data. The significant properties within the large major property types - office, retail, industrial, and apartments – are also reviewed annually. Commercial will also handle railroad valuations. For 2015/2016, DCAD mineral valuations will be completed by an outside appraisal firm.

Business Personal Property (BPP) Reappraisal: The BPP Division will confirm the ownership on all accounts and reappraise all BPP accounts annually with 1/3rd targeted for field review. In addition, new accounts are added, deletions made and rendition forms processed.

Special Accounts: The BPP Division will review all leased equipment accounts, aircraft, automobile, pipelines and

Utility Accounts each year. The BPP Division will process all applications for Freeport Exeemption, Goods in Transit

Dallas Central Appraisal District Approved Budget132

Exemption, Interstate Allocation exemptions and will review the value on billboards, aircrafts, utilities, pipelines, leased equipment and telecommunication companies.

Special Inventory: The BPP Division will continue auditing financial records, reviewing annual declarations and monthly statements of vehicle, motorcycle, boat & trailer, heavy equipment and manufactured housing dealers.

Property Records/Exemptions: Process all ownership changes to within 14 days from County Clerk file date and keep all drafting work current. Implement an equitable program for the exemption of certain classes of property and agricultural use and open-space land valuation of properties used for qualified agricultural purposes. Maintain all Abatements, Historic and Tax Increment Financing (TIF) Districts as well as process ISD tax freeze transfers and over 65 tax deferrals. Quality control and audit the various exemption types. Process and distribute all outgoing and incoming District mail accurately and timely.

Geographical Information System (GIS) group within the Property Records Exemption Division will develop and maintain a digital map that represents all property accounts within DCAD’s jurisdictional boundaries as well as maintain a data link between the parcel map and associated account data collected by the Appraisal Divisions and maintained by Information Technology.

Appraisal Services: To continue with extensive quality control mechanisms to assure a continuous high quality work product.

Central Appraisal: Central Appraisal will continue to forecast and plan for current and future reappraisal efforts while monitoring the daily activities of each division to insure the timely completion of all tasks. This includes updating the annual Mass Appraisal Report, the bi-annual Reappraisal Plan, and the Appraisal Services Management Plan. These management tools have been set in place to also insure favorable results from the Property Tax Assistance Division (PTAD) biennial Property Value Study. For 2015/2016, a comprehensive Appraisal Manual review and update will been undertaken within each Division to insure continued compliance with the PTAD Method and Assistance Program (MAP).

COMMENTS:

One of the DCAD goals each year is to reduce errors and the changes to the certified tax roll. The Appraisal District will make a major effort at every level to achieve this goal which will provide the tax agencies with an improved appraisal roll and will allow them to collect the funds necessary to provide the public services required of their agencies. The Appraisal Department continues to use MARS for the Appraisal and ARB cycles. Imaging and document scanning is now fully implemented allowing the electronic storage of all documents. Expanding our Website to allow online filing of BPP Renditions and electronic filing of Tax Consultant protests has been successful and will continue to be enhanced to improve our overall operational efficiencies. The uFile Online Protest System was implemented in 2010 for Residential properties and was enhanced to include Commercial and Business Personal Property properties for 2011. Current Website functionality also allows taxpayers to access appraised values and sales data during the Appraisal Review Board process for accounts scheduled for an ARB Hearing. The Homestead Exemption Application process was be expanded to include online filings for homeowners via the DCAD website for 2011 and was redesigned for 2012 and 2014 based on the new homestead requirements pass in the 82nd and 83Rd Texas legislative sessions. An Electronics Notification System has been designed and implemented in 2012 allowing taxpayers and tax consultants to received appraisal notice, hearing notice, ARB dismissal letters and ARB Orders electronically if they sign up for the program.

For tax year 2014, Information Technology developed and implemented iPad technology for all appraisal staff members allowing appraisers to access MARS and other desktop applications directly from the field.

The Residential Division uses MARS and its broad functionality: iPad (mobile computing), GIS, Digital Photography, Divisional Reporting, Reappraisal Analysis, Equity Analysis, etc. – to improve the appraisal product. An Online Residential Protest and Settlement program was successfully deployed in 2010 and continues to be used allowing home owners to file protest on-line and for many homeowners to receive a settlement offer on-line from DCAD. The Residential MARS Modules will continue to be developed and enhanced in 2015/16 as needed

The Commercial Division uses MARS and its broad functionality: iPad (mobile computing), GIS, Digital Photography, Divisional Reporting, Reappraisal Analysis, Equity Analysis, Income and Expense Analysis etc. – to improve the appraisal product. The Commercial Division developed and implemented an uFile On-line Protest System for 2011. The Commercial MARS Modules will continue to be developed and enhanced in 2015/2016 as needed.

The Business Personal Property Division (BPP) uses MARS and its broad functionality: iPad(Mobile Computing)

Dallas Central Appraisal District Approved Budget133

GIS, Digital Photography, and Divisional Reporting - to improve the appraisal product. The BPP Division senior appraiser staff will appraise all accounts with a value greater than $10 million at least once every two years. Due to the mobile nature of Business Personal Property, it is subject to a number of supplemental protests under Chapter 25 of the Property Tax Code. BPP normally has one to two days of hearings per month after certification. Changes in the rendition filing laws three years ago continues to result in an increase in the number of renditions received. The additional renditions increase the staff workload, but help improve the quality of the BPP appraisal records and roll. BPP implemented the web-based Online Rendition processing system for 2007 that resulted in the electronic filing of approximately 7,600 renditions in the first year, 9,900 in 2008, 12,000 in 2009, 14,200 in 2010, 15,010 in 2011, 15,098 in 2012, 16,539 in 2013 and 16,780 in 2014. The Online Rendition processing system will continue to streamline the rendition process and will be enhanced as needed. The BPP Division developed and implemented an uFile Online Protest System for 2011.

The BPP MARS Modules will continue to be developed and enhanced in 2015/2016 as needed.

The Property Records/Exemption Division continues to process all deeds filed at the county and all exemptions received annually. Property Records/Exemptions now scans all exemptions and documents received; thus, eliminating the need to physically file and store them. For 2014/2015 Property Records/Exemptions will continue to undertake various partial exemption related audits as well as continue an annual audit of various total exemptions. Property Records/Exemptions has successfully implemented a MARS Deed Project Module allowing us to directly access deeds from the County Clerks website. The Homestead Exemption Application process was redesigned for 2012 and 2013 to meet the new homestead requirements. In 2012, DCS and IT successfully migrated its Geographical Information System platform to ESRI Arcmap 10.1 and for 2014 will migrate to 10.2. Effective September 1, 2014, the DCS group will be referred to as the Geographic Information Systems (GIS) group. The PRE MARS Modules will continue to be developed and enhanced in 2015/2016 as needed.

For 2015/2016, Central Appraisal will focus on insuring continued compliance with the biennial Property Tax Assistance Division (PTAD) Method and Assistance Program (MAP) Review and Property Value Study (PVS).


APPRAISAL SERVICES


RESIDENTIAL: 2013/2014 ACTUAL

2014/2015 ESTIMATE

Permits 29,965 33,025

Conventional Revaluation 24,949 74,000

Programmatic Revaluation 288,098 230,000

COMMERCIAL: 2013/2014 ACTUAL

2014/2015 ESTIMATE

Permits 5,313 6,150

Revaluation 29,471 23,519

BUSINESS PERSONAL PROPERTY: 2013/2014 ACTUAL

2014/2015 ESTIMATE

Accounts Reviewed 99,804 100,321

Freeport 1,410 1,412

Leased Equipment 14,213 13,427

Aircraft 699 670

PRINTING REQUIREMENTS: 2013/2014 ACTUAL

2014/2015 ESTIMATE

BPP Renditions 77,856 85,000

Notices Mailed: 397,387 390,235

Full Notices 333,925 325,235

Tax Consultant Notices 63,462 65,000



APPRAISAL – PR/EXEMPTIONS: 2013/2014 ACTUAL

2014/2015 ESTIMATE

Ag Reval (Accounts) 954 950

Field Inspections Partials/Totals 1,345 1,100

Historic Sites 22 250

New Additions 1,452 1,450

Splits 1,434 1,450

Abatements 301 425

CLERICAL: 2013/2014 ACTUAL

2014/2015 ESTIMATE

Customer Service Calls/Walk-ins 27,109 28,000

Deeds 79,120 70,000

Homestead Exemption Applications 69,658 62,350

AFC Process 2,019 2,100

Mailing Address Change 14,885 23,500

Scanning Documents 347,754 355,000

Audit Process 782 25,500

Tax Deferrals 781 700

TE Prorations 415 500

Transfer Over-65 Tax Ceiling 1,263 875


APPRAISAL SERVICES DEPARTMENT

PERSONNEL SCHEDULE

POSITION/TITLE NUMBER GRADEMONTHLY

SALARY/RANGE

MONTHLYAUTO

EXPENSE

Director of Appraisal 1 27 9004-14175 200

Appraisal Division Managers 3 26 7896-11844 200

Appraisal Div. Assist. Managers

3 25 5792-9242 200

Appraisal Supervisors 12 24 5371-8467 200

Senior Staff Appraisers/ Territorial Appraisers

31 22 4160-6240 600

Appraiser, Staff Appraisers 58 20-21 2833-5513 600

Special Inventory (SI) Appraiser

1 21 3675-5513 600

Administrative Assistants 3 19 2667-4109

BPP SI Appraisal Assistant/Team Leader

2 19 2667-4109

Appraisal Assistants 11 18 2494-3929

Property Records/Exemptions (PRE) Manager

1 26 7896-11844 200

PRE Assistant Manager 1 25 5792-9242 200

PRE Appraisal Supervisor 1 24 5371-8467 200

PRE Administrative Supervisor

1 22 4160-6240

PRE Senior Staff Appraiser 3 22 4160-6240 600

PRE Staff Appraiser 2 21 3675-5513 600

PRE Appraisal Assistants 4 18 2494-3929

PRE Administrative Assistant

1 19 2667-4109

PRE Team Leaders 4 19 2667-4109


PRE Senior Researcher 8 18 2494-3929

PRE Research Specialists 12 18 2494-3929

PRE Receptionist 1 18 2494-3929

GIS Supervisor 1 22 4160-6240

GIS Specialists II 2 20 2833-4533

GIS Specialists 4 19 2667-4109

Totals 171





Salaries & Wages 8,548,968 8,511,733 8,994,703 9,145,154

Auto Expenses 738,052 704,790 738,052 738,052




Maintenance of Equipment 2,053 (611) 163 350


Sundry Expensees 159,931 150,511 164,443 183,850

Insurance & Benefits 3,588,703 3,453,644 3,942,081 4,038,685



TOTAL $13,384,986 $13,207,959 $14,228,577 $14,524,340

OPERATING BUDGETCONSOLIDATED APPRAISAL SERVICES



CONSOLIDATED APPRAISAL SERVICES BUDGET COMMENTS AND JUSTIFICATIONS

SALARIES AND WAGES Full Time salary costs are for all Appraisal personnel in all divisions. The costs include salaries for one hundred seventy-one (171) full time positions. Merit increases have been included for all personnel. Employee Severance for the paid time off program for any future resignations or retirements of unused time to employees are also included

Majority of overtime expenses include costs of anticipated work for appraisal assistants during ARB process extended hours for informal and formal hearings as any overtime needed to process homestead applications prior to notification mailings. Funds are for clerical support.

Contract Labor costs are associated with personnel for business personal property verification program and the leased equipment project from an outside vendor.

AUTO EXPENSE Funds are budgeted for set monthly auto expenses for management personnel and for all appraisal staff personnel. Auto allowances for Appraisal Management is $200.00 per month and for appraisal personnel $600.00 per month. All other auto costs are paid at $.55 per mile for business related travel. Costs also include parking permits at the County Records Building while researching and copying deeds as well picking up mail from post office.

SUPPLIES AND MATERIALS Office expenses are for normal perishable type items including pens, pencils, writing pads, calendars, batteries, etc. Costs include drafter supplies as well.

Copy expense includes copy paper, color paper, fax machine paper, toner, developer, and drums for fax machines, microfiche readers, vellum and roll bond paper, toner and developer for the K6800 Engineer Copier and for the 605 microfilm reader/printers. Costs also include expenses forded copies and the Copy Center.

Postage expense includes the mailing of general correspondence, all Notices of Appraised Value (long form), Notice of Value Schedules to tax consultants, leased/agent notices, leased equipment letters, Business Personal Property Rendition forms, mobile home mailouts, Freeport denial certified letters, special inventory audit certified letters and forms, and Notices of Protest forms. Postage was consolidated in Central Appraisal for all appraisal divisions to better track and monitor the expenditure. Funds have been included for mailing service fees on the major mailing projects. PRE is attributed for the mailing of exemption applications and notices, Ag applications and rollbacks, homestead postcards, sales questionnaires, surveys for Special Audit, and lawsuit certified letters on litigation. PRE funds are included for special mailings and for mailing returned appraisal notices and exemption denial letters, and for a Mailing Service on the mailing of exemption applications.

Printing expenses include office stationary, envelopes, business cards, and door hangers. The bulk of the expense is for printed window envelopes for the major appraisal mailings for Notices of Appraised Value and Business Personal Property Rendition forms. Costs are included for street index and vehicle schedule printing.

Computer supplies include diskettes, CD’s, fusers, tapes, LaserJet toner, inkjet cartridges, print heads, and compact disks. Drafting supplies include HP Laserjet 1022, HP 4250 cartridges, Xerox 7300 cartridges, imaging units, transfer belts and fusers.

Office Equipment Expense includes items to be purchased in each division that are not considered capital outlay items to be depreciated. All items have been consolidated in the Central Appraisal budget.



A. SALARIES & WAGES4001 Full Time 8,491,198 8,465,153 8,939,078 9,083,0704002 Overtime 18,290 16,441 16,725 18,4244004 Contract Labor 29,480 30,139 28,900 33,6604006 Employee Severance 10,000 0 10,000 10,0004007 Salary Continuation 0 0 0 0

8,548,968 8,511,733 8,994,703 9,145,154


738,052 704,790 738,052 738,052

C. SUPPLIES & MATERIALS4210 Office 12,796 9,151 12,424 11,7494211 Copy Expense 9,043 7,478 10,753 10,6444212 Postage & Freight 200,423 256,032 236,386 264,4874213 Printing 15,613 19,742 19,544 21,1074214 Computer Supplies 22,024 7,911 23,928 19,9504215 Mapping Supplies 0 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 5,800 3,165 6,800 5,0004218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 0 04220 Software 0 0 0 04221 Building Supplies 0 0 0 0

265,699 303,479 309,835 332,937


0 0 0 0

CONSOLIDATED APPRAISAL SERVICESBUDGET


OPERATIONAL SERVICES Telephone expenses are budgeted in the Building Services budget.

MAINTENANCE OF STRUCTURE Expenses and related funds are budgeted in the Building Services budget.

MAINTENANCE OF EQUIPMENT Equipment maintenance includes replacement of date stamps and letter openers.

CONTRACTUAL SERVICES Lease of Equipment expenses include costs for document shredding, five post office box rentals used during the ARB process and for BPP filings of renditions, Freeport, and special inventory forms. Also included are the meter rentals on the postage equipment.

SUNDRY EXPENSE Funds are budgeted for training costs associated with the appraisal personnel. Funds include an extensive education program for appraisers with requirements for educational courses that are mandated by the Texas Department of Licensing and Regulation (TDLR). Funds are also included for registration fees for seminars and conferences for the professional management staff to Appraisal Institutes, International Association of Assessing Officers (IAAO), IAAO GIS Seminar, Texas Association of Assessing Officers (TAAO), Western States Utility Seminar, Railroad and Utility Conference, IAAO Auditing and BPP Course, MPF Seminars, Advanced Mass Appraisal, USPAP Seminar, local seminars on Apartment, Industrial, Market Outlook, Office and Hotel, Local Retail and Realshare Office. Funds for Appraisal courses for Senior and Supervisors are also included.

Dues are for professional and organizations for appraisal personnel. All mandated state dues through the Texas Department of Licensing and Regulation (TDLR) for each appraiser are included as well as other professional dues to the International Association of Assessing Officers, Texas Association of Assessing Officers, Society of Real Estate Appraisers, MLS and Appraisal Institute, Real Estate Brokers Licenses, North Texas Commercial Association of Realtors, and Dallas Board of Realtors. Two broker’s licenses are also included. PRE dues are for ARMA membership. Subscription expenses include BVS (Bureau of Vital Statistics) report, LexisNexis, Coles Directory, and a homestead detection fraud online program.

Subscription costs are for all appraisal related publications and documents including, but not limited to, ALN Apartment Listing Network, Blacks Industrial Guide, BOMA Expense Exchange Report, Cole’s Directory, CoStar Comps and Properties, Cushman & Wakefield Marketbeat, DFW Realsmart, Directory of Major Malls, IREM Apartment Income & Expense Analysis, Office Income and Expense Analysis, Shopping Center Income and Expense Analysis, Federal Assisted Apartment Income and Expense Analysis, Korpacz RE Investor Survey, Marshall Swift Updates, M/PF Apartment Guide, National RE Investor, PKF Trends in Hotel Industry, RERC Real Estate Report, Shopping Center Digest, Texas Hotel Performance Factbook, ULI Dollars & Cents of Shopping Center Digest, Texas Hotel Performance Factbook, Valuation Insights & Perspectives, Cars of Particular Interest, New Card Cost Guide, NADA Older Car and Used Cars, Truck Blue Book, Aircraft Blue Book, Ibbotson & Association, Value Line, Aircraft CD Rom, Dun & Bradstreet, Postal Zip Code Book, Wright Review Texas Business Report, Exceptional Homes, Great Properties, Pinnacle, D Homes, and MLS. Also included are online subscriber fees for the Greater Dallas Realtors, Grand Prairie Board of Realtors, Irving Board of Realtors, CoStar Comp, Real Capital Analytics, and Loopnet Online Access.

Travel expenses cover the costs to attend certain designated and approved conferences, seminars, workshops, advisory meetings, and educational courses by appraisal management personnel.




0 0 0 0

F. MAINTENANCE OF EQUIPMENT4540 Equipment 2,053 (611) 163 3504541 Copiers 0 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 0 0 0 04545 Terminal 0 0 0 04546 Software Maintenance 0 0 0 0

2,053 (611) 163 350

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 17,080 19,914 14,800 20,8124657 Other 0 0 0 04659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 0

17,080 19,914 14,800 20,812



Legal Notices/Advertising costs are related to require published notices for Business Personal Property Renditions have been moved to Administration for budget purposes. Business promotion funds were not budgeted.

INSURANCE & BENEFITS Group Medical provides funds for a fully funded insurance plan through United Healthcare. In 2004 the District returned to a fully insured medical plan that follows the PPO model with increased cost sharing for our employees

Funds are budgeted for employee retirement benefits through the Texas County and District Retirement System.

Funds are budgeted for the required programs of workers compensation benefits, unemployment compensation, and Medicare Tax (FICA) payments.


Group Benefits insurance provides for the premium payments to the District’s ancillary benefit plans including Life, Accidental Death and Dismemberment, Long Term Disability coverage, Flexible Spending Account Claims, and the Dental programs.




H. SUNDRY EXPENSE4760 Training 18,475 12,581 17,920 16,6934761 Dues & Subscriptions 109,328 112,546 124,473 124,5074762 Legal Notice/Adv. 5,800 6,977 9,500 7,5754763 Travel 26,328 18,407 12,550 35,0154764 Business Promotion 0 0 0 604765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

159,931 150,511 164,443 183,850

I. INSURANCE & BENEFITS4870 Group Medical 1,642,607 1,532,011 1,789,485 1,863,0074871 Retirement 1,652,311 1,659,649 1,851,692 1,869,2764872 Workers Compensation 41,088 37,005 42,372 42,3724873 Unemployment Comp. 48,330 35,235 49,140 49,1404874 General Insurance 0 0 0 04875 Bonds 0 0 0 04876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 79,124 71,005 79,238 83,0214878 Employee Activities 0 0 0 04879 Medicare Tax 125,243 118,739 130,154 131,8694880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

3,588,703 3,453,644 3,942,081 4,038,685



PROFESSIONAL SERVICES Consultant costs include the residential ratio study from the University of Texas at Dallas (Bruton Center). This study is utilized in targeting Residential Neighborhoods for reappraisal.

Consultant costs also include an outside contract for Mineral valuations.

Appraisal of Auto expenses are for an outside vendor to prepare the master commercial vehicle roll and schedule in Dallas County for appraisal purposes.

CAPITAL EXPENDITURES No funds have been budgeted for Equipment or Furniture expenses.



J. PROFESSIONAL SERVICES4980 Legal Services 0 0 0 04981 Auditing 0 0 0 04982 Consultants 40,000 40,000 40,000 40,0004984 Deed Services 0 0 0 04986 Appraisal of Autos 24,500 24,500 24,500 24,5004987 State Office of Adm. Hearings 0 0 0 04990 ARB Comp. for Services 0 0 0 04992 Auxiliary Legal Expenses 0 0 0 0

64,500 64,500 64,500 64,500


0 0 0 0

TOTAL $13,384,986 $13,207,959 $14,228,577 $14,524,340




CONSOLIDATED APPRAISAL SERVICES

Equipment $ -0-

Furniture

$ -0-



A. SALARIES & WAGES4001 Full Time 126,306 129,440 133,324 138,4744002 Overtime 0 0 0 04004 Contract Labor 0 0 0 04006 Employee Severance 10,000 0 10,000 10,0004007 Salary Continuation 0 0 0 0

136,306 129,440 143,324 148,474


2,400 2,400 2,400 2,400

C. SUPPLIES & MATERIALS4210 Office 95 158 50 1504211 Copy Expense 0 0 0 04212 Postage & Freight 154,552 226,144 195,590 225,5824213 Printing 0 0 725 04214 Computer Supplies 225 0 725 04215 Mapping Supplies 0 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 5,800 3,165 6,800 5,0004218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 0 04220 Software 0 0 0 04221 Building Supplies 0 0 0 0

160,672 229,467 203,890 230,732


0 0 0 0


0 0 0 0

CENTRAL OFFICEBUDGET




0 0 0 350

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 2,500 4,522 0 4,4564657 Other 0 0 0 04659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 0

2,500 4,522 0 4,456

H. SUNDRY EXPENSE4760 Training 1,800 1,665 2,090 2,0204761 Dues & Subscriptions 345 335 345 3354762 Legal Notice/Adv. 5,800 6,977 9,500 7,5754763 Travel 4,973 3,427 5,072 8,2654764 Business Promotion 0 0 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

12,918 12,404 17,007 18,195




I. INSURANCE & BENEFITS4870 Group Medical 9,550 46,241 10,404 10,8954871 Retirement 22,999 24,385 25,910 26,7664872 Workers Compensation 555 301 345 3454873 Unemployment Comp. 270 207 270 2704874 General Insurance 0 0 0 04875 Bonds 0 0 0 04876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 741 2,376 743 8004878 Employee Activities 0 0 0 04879 Medicare Tax 0 0 0 04880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

34,115 73,510 37,672 39,076

J. PROFESSIONAL SERVICES4980 Legal Services 0 0 0 04981 Auditing 0 0 0 04982 Consultants 40,000 40,000 40,000 40,0004984 Deed Services 0 0 0 04986 Appraisal of Autos 0 0 0 04987 State Office of Adm. Hearings 0 0 0 04990 ARB Comp. for Services 0 0 0 04992 Auxiliary Legal Expenses 0 0 0 0

40,000 40,000 40,000 40,000


0 0 0 0

TOTAL $388,911 $491,743 $444,293 $483,683




A. SALARIES & WAGES4001 Full Time 2,648,835 2,555,244 2,739,282 2,754,0754002 Overtime 3,447 0 1,538 1,5384004 Contract Labor 0 0 0 04006 Employee Severance 0 0 0 04007 Salary Continuation 0 0 0 0

2,652,282 2,555,244 2,740,820 2,755,613


302,400 279,200 295,200 295,200

C. SUPPLIES & MATERIALS4210 Office 2,535 2,601 2,556 2,8154211 Copy Expense 2,716 2,414 2,928 3,0084212 Postage & Freight 0 0 0 04213 Printing 5,550 12,213 7,910 8,3094214 Computer Supplies 3,683 375 3,652 3,7604215 Mapping Supplies 0 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 0 0 0 04218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 0 04220 Software 0 0 0 04221 Building Supplies 0 0 0 0

14,484 17,603 17,046 17,892


0 0 0 0


0 0 0 0

RESIDENTIALBUDGET




0 0 0 0


380 392 380 406

H. SUNDRY EXPENSE4760 Training 3,620 1,734 3,120 3,3304761 Dues & Subscriptions 10,796 8,146 11,115 10,6574762 Legal Notice/Adv. 0 0 0 04763 Travel 3,570 4,208 100 7,1284764 Business Promotion 0 0 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

17,986 14,088 14,335 21,115

RESIDENTIALBUDGET




1,096,235 988,663 1,193,767 1,206,918


0 0 0 0


0 0 0 0

TOTAL $4,083,767 $3,855,190 $4,261,548 $4,297,144

RESIDENTIALBUDGET



A. SALARIES & WAGES4001 Full Time 2,200,053 2,240,760 2,361,508 2,387,9504002 Overtime 6,288 4,825 6,132 5,0004004 Contract Labor 29,480 30,139 28,900 33,6604006 Employee Severance 0 0 0 04007 Salary Continuation 0 0 0 0

2,235,821 2,275,724 2,396,540 2,426,610


237,600 229,300 237,600 237,600

C. SUPPLIES & MATERIALS4210 Office 4,205 2,763 4,211 3,1774211 Copy Expense 1,533 1,711 2,156 2,1564212 Postage & Freight 0 46 0 04213 Printing 5,527 3,218 4,834 5,9184214 Computer Supplies 1,894 1,473 3,536 1,7404215 Mapping Supplies 0 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 0 0 0 04218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 0 04220 Software 0 0 0 04221 Building Supplies 0 0 0 0

13,159 9,211 14,737 12,991


0 0 0 0


0 0 0 0

BUSINESS PERSONAL PROPERTYBUDGET




350 0 0 0


760 798 760 812

H. SUNDRY EXPENSE4760 Training 2,400 3,805 2,805 1,5604761 Dues & Subscriptions 8,515 9,824 9,665 8,9624762 Legal Notice/Adv. 0 0 0 04763 Travel 5,235 5,341 5,038 5,5484764 Business Promotion 0 0 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

16,150 18,970 17,508 16,070





946,281 918,593 1,047,102 1,073,033

J. PROFESSIONAL SERVICES4980 Legal Services 0 0 0 04981 Auditing 0 0 0 04982 Consultants 0 0 0 04984 Deed Services 0 0 0 04986 Appraisal of Autos 24,500 24,500 24,500 24,5004987 State Office of Adm. Hearings 0 0 0 04990 ARB Comp. for Services 0 0 0 04992 Auxiliary Legal Expenses 0 0 0 0

24,500 24,500 24,500 24,500


0 0 0 0

TOTAL $3,474,621 $3,477,096 $3,738,747 $3,791,616




A. SALARIES & WAGES4001 Full Time 1,614,865 1,605,308 1,667,683 1,708,6084002 Overtime 2,711 2,697 2,683 2,8864004 Contract Labor 0 0 0 04006 Employee Severance 0 0 0 04007 Salary Continuation 0 0 0 0

1,617,576 1,608,005 1,670,366 1,711,494


158,400 153,730 158,400 158,400

C. SUPPLIES & MATERIALS4210 Office 1,564 343 1,210 1,2104211 Copy Expense 2,312 1,056 2,658 2,4624212 Postage & Freight 0 183 0 04213 Printing 1,336 507 1,396 1,4604214 Computer Supplies 5,196 1,331 5,848 5,3254215 Mapping Supplies 0 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 0 0 0 04218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 0 04220 Software 0 0 0 04221 Building Supplies 0 0 0 0

10,408 3,420 11,112 10,457


0 0 0 0


0 0 0 0

COMMERCIALBUDGET




0 0 0 0


380 392 380 406

H. SUNDRY EXPENSE4760 Training 5,740 4,053 4,695 6,0504761 Dues & Subscriptions 75,000 80,283 88,438 88,5004762 Legal Notice/Adv. 0 0 0 04763 Travel 5,905 4,625 100 6,9654764 Business Promotion 0 0 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

86,645 88,961 93,233 101,515

COMMERCIALBUDGET




657,649 638,902 716,943 739,213

J. PROFESSIONAL SERVICES4980 Legal Services 0 0 0 04981 Auditing 0 0 0 04982 Consultants 0 0 0 04984 Deed Services 0 0 0 04986 Appraisal of Autos 0 0 0 04987 State Office of Adm. Hearings 0 0 0 04990 ARB Comp. for Services 0 0 0 0

0 0 0 0


0 0 0 0

TOTAL $2,531,058 $2,493,410 $2,650,434 $2,721,485

COMMERCIALBUDGET



A. SALARIES & WAGES4001 Full Time 1,901,139 1,934,400 2,037,281 2,093,9634002 Overtime 5,844 8,919 6,372 9,0004004 Contract Labor 0 0 0 04006 Employee Severance 0 0 0 04007 Salary Continuation 0 0 0 0

1,906,983 1,943,319 2,043,653 2,102,963


37,252 40,160 44,452 44,452

C. SUPPLIES & MATERIALS4210 Office 4,397 3,286 4,397 4,3974211 Copy Expense 2,482 2,297 3,011 3,0184212 Postage & Freight 45,871 29,659 40,796 38,9054213 Printing 3,200 3,804 4,679 5,4204214 Computer Supplies 11,026 4,732 10,167 9,1254215 Mapping Supplies 0 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 0 0 0 04218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 0 04220 Software 0 0 0 04221 Building Supplies 0 0 0 0

66,976 43,778 63,050 60,865


0 0 0 0


0 0 0 0

PROPERTY RECORDS/EXEMPTIONSBUDGET



F. MAINTENANCE OF EQUIPMENT4540 Equipment 1,703 (611) 163 04541 Copiers 0 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 0 0 0 04545 Terminal 0 0 0 04546 Software Maintenance 0 0 0 0

1,703 (611) 163 0

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 13,060 13,810 13,280 14,7324657 Other 0 0 0 04659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 04662 GIS Mapping Service 0 0 0 0

13,060 13,810 13,280 14,732

H. SUNDRY EXPENSE4760 Training 4,915 1,324 5,210 3,7334761 Dues & Subscriptions 14,672 13,958 14,910 16,0534762 Legal Notice/Adv. 0 0 0 04763 Travel 6,645 806 2,240 7,1094764 Business Promotion 0 0 0 604765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

26,232 16,088 22,360 26,955


854,423 833,976 946,597 980,445





0 0 0 0


0 0 0 0

TOTAL $2,906,629 $2,890,520 $3,133,555 $3,230,412



Dcad approved-budget-2015-2016

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