Dcad approved-budget-2015-2016 by Cutmytaxes

D A L L A S C E N T R A L

APPROVED BUDGET

2015-2016

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 VICE CHAIRMAN DIRECTOR DIRECTOR DIRECTOR

ANDY TRUJILLO ELIZABETH JONES JOHN WARREN MICHAEL HURTT STEVE PRYOR

EX OFFICIO DIRECTOR/SECRETARY

JOHN R. AMES

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

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

$21,872,977

$23,009,832

$23,677,340

% Budget Change

-1.00%

0.00%

+1.66%

+5.20%

+2.92%

Merit Increases

0.00%

3.00%

Entity Salary Survey

1.09%

1.08%

3.13%

2.92%

3.14%

Personnel

232

229

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

Web Site: www.dallascad.org

ď Ź Page 2

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

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT

2015-2016 APPROVED BUDGET

Dallas Central Appraisal District

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT 2015/2016 APPROVED BUDGET BUDGET COMPARISON EXECUTIVE SUMMARY 2014/2015 APPROVED

2015/2016 APPROVED

BUDGET 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

119,100

113,970

$23,009,832

$23,677,340

$22,339,832

$23,437,340

SURPLUS FROM 2012/2013

430,000

RENDITION FEES

230,000

10,000

$23,009,832

$23,677,340

CAPITAL EXPENDITURES CONTINGENCY TOTAL EXPENDITURES OPERATING FUNDS SOURCES: ENTITY ALLOCATIONS (LOCAL SUPPORT)

INVESTMENT PROCEEDS OTHER INCOME TOTAL REVENUE

Dallas Central Appraisal District

Approved Budget

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.

Dallas Central Appraisal District

Approved Budget

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 iPadâ&#x20AC;&#x2122;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 Auto Expenses Supplies & Material Operational Services Maintenance Structures Maintenance Equipment Contractual Services Sundry Expenses Insurance & Benefits Professional Services Capital Expenditures

$ 251,335 2,400 81,156 (6,500) 10,405 10,337 79,959 28,352 145,120 70,074 (5,130)

Total

Dallas Central Appraisal District

$ 667,508

Approved Budget

SUMMARY OF CHANGES IN REVENUES The Districtâ&#x20AC;&#x2122;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 Special Assessment Income Rendition Fees Investment Proceeds Other Income Transfer Funds 2012/2013 Budget

$1,097,508 -0-0-0-0(430,000)

Total

Dallas Central Appraisal District

$ 667,508

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT

Dallas Central Appraisal District

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT 2015/2016 TOTAL APPROVED BUDGET

2013/2014 APPROVED

A. SALARIES & WAGES 4001 Full Time 4002 Overtime 4004 Contract Labor 4006 Employee Severance 4007 Salary Continuation

B. AUTO EXPENSES 4106 Full Time 4107 Other

C. SUPPLIES & MATERIALS 4210 Office 4211 Copy Expense 4212 Postage & Freight 4213 Printing 4214 Computer Supplies 4215 Mapping Supplies 4216 Miscellaneous 4217 Office Equip. Exp. 4218 Janitorial Supplies 4219 Service Awards 4220 Software 4221 Building Supplies

D. OPERATIONAL SERVICES 4320 Telephone

E. MAINTENANCE OF STRUCTURES 4430 Building 4431 Electricity 4432 Water 4434 Janitorial Service 4435 Pest Control 4436 Interior Maintenance 4437 Lawn/Grnds. Maint. 4438 Trash Disposal 4439 Elevator Maintenance 4440 Security Service 4441 HVAC System Maint. 4442 Electrical Inspect. Maint.

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

12,094,723 43,295 97,460 50,000 30,000 12,315,478

12,086,837 43,570 93,325 0 19,315 12,243,047

12,762,817 41,730 95,846 50,000 30,000 12,980,393

13,009,914 39,494 102,320 50,000 30,000 13,231,728

762,000 2,890 764,890

727,016 1,741 728,757

762,000 3,140 765,140

764,400 3,140 767,540

37,246 14,801 265,272 46,372 67,105 2,402 1,225 7,100 14,166 5,405 78,996 4,500 544,590

27,154 12,658 307,340 30,634 45,944 0 373 3,345 14,503 1,942 73,751 4,866 522,510

36,814 18,683 326,343 56,725 72,702 2,380 1,360 9,500 15,000 5,660 65,254 6,000 616,421

36,549 18,940 351,069 43,064 73,264 0 1,160 6,000 15,500 13,725 132,306 6,000 697,577

68,500 68,500

63,632 63,632

75,000 75,000

68,500 68,500

46,050 216,365 19,001 41,070 922 3,780 9,897 4,112 11,220 1,096 19,421 3,000 375,934

45,252 187,511 21,797 38,400 817 3,600 9,231 3,265 10,792 984 18,485 2,000 342,134

46,400 187,344 20,976 40,302 1,099 3,969 9,937 3,979 11,603 1,095 19,224 7,000 352,928

56,400 189,123 23,323 40,302 1,108 3,969 10,000 3,704 11,603 1,096 19,705 3,000 363,333

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT 2015/2016 TOTAL APPROVED BUDGET

2013/2014 APPROVED

F. MAINTENANCE OF EQUIPMENT 4540 Equipment 4541 Copiers 4542 Typewriters 4543 Computer 4544 P/C Maintenance 4545 Terminal 4546 Software Maintenance

G. CONTRACTUAL SERVICES 4650 Lease of Building 4651 Copier System 4652 Lease of Equipment 4657 Other 4659 Janitorial 4660 Delivery Service 4661 Lease of Software 4662 GIS Mapping Service

H. SUNDRY EXPENSE 4760 Training 4761 Dues & Subscriptions 4762 Legal Notice/Adv. 4763 Travel 4764 Business Promotion 4765 Maps & Mapping Exp. 4766 Directors Expenses 4767 ARB Expenses 4768 Library 4769 Management Development 4770 Recruitment

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

28,705 440 0 0 85,679 0 106,221 221,045

22,893 0 0 0 84,945 0 99,445 207,283

23,163 0 0 0 99,662 0 137,320 260,145

21,343 0 0 0 107,894 0 141,245 270,482

0 73,969 357,769 46,174 0 596 11,544 69,565 559,617

0 91,308 366,594 57,164 0 0 12,005 31,135 558,206

0 73,969 344,350 46,180 0 1,040 0 34,000 499,539

0 84,000 389,703 71,300 0 495 0 34,000 579,498

76,100 122,693 18,668 60,042 250 0 2,490 5,000 700 800 2,615 289,358

52,589 125,627 24,931 44,048 474 0 2,886 3,524 195 826 2,921 258,021

80,590 138,078 16,817 49,388 600 0 1,865 4,000 700 800 2,866 295,704

79,563 140,541 16,688 71,773 660 0 2,390 3,275 500 5,800 2,866 324,056

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT 2015/2016 TOTAL APPROVED BUDGET

2013/2014 APPROVED

I. INSURANCE & BENEFITS 4870 Group Medical 4871 Retirement 4872 Workers Compensation 4873 Unemployment Comp. 4874 General Insurance 4875 Bonds 4876 Pub. Officials Liab. 4877 Group Benefits 4878 Employee Activities 4879 Medicare Tax 4880 Emp. Assistance Prog. 4881 Salary Cont. Program

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

2,186,960 2,305,233 53,900 63,720 115,200 367 17,000 108,367 14,490 165,714 0 0 5,030,951

2,033,041 2,326,136 47,909 47,467 132,372 142 12,525 95,919 15,379 161,834 0 0 4,872,724

2,382,513 2,590,770 54,857 65,340 136,900 292 14,000 108,702 15,715 175,592 0 0 5,544,681

2,484,010 2,624,607 54,857 65,340 133,600 342 17,000 114,240 15,715 180,090 0 0 5,689,801

874,500 15,500 150,824 0 24,500 0 384,700 50,000 5,000 1,505,024

875,844 10,500 140,979 0 24,500 0 390,040 190,488 14,400 1,646,751

871,500 12,000 161,585 0 24,500 10,500 367,070 50,000 3,626 1,500,781

874,000 11,500 148,585 0 24,500 10,500 410,270 75,000 16,500 1,570,855

50,000 147,590 0 197,590

74,976 153,856 0 228,832

8,000 111,100 0 119,100

0 113,970 0 113,970

0 0

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

J. PROFESSIONAL SERVICES 4980 Legal Services 4981 Auditing 4982 Consultants 4984 Deed Services 4986 Appraisal of Autos 4987 State Office of Adm. Hearings 4990 ARB Comp. for Services 4992 Auxiliary Legal Expenses 4995 Arbitration Expense

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

9005 Technology Development 9006 Capital Imp. Program

Dallas Central Appraisal District

Approved Budget

EXPENDITURES

Dallas Central Appraisal District

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT BUDGET COMPARISON

2013/2014 APPROVED

2013/2014 ACTUAL

$1,145,975

$1,126,924

$1,209,012

$800,447

CONSOLIDATED ADMINISTRATIVE SERVICES

3,616,040

3,742,269

3,745,608

4,179,509

LEGAL SERVICES

1,304,260

1,378,224

1,327,816

1,343,065

INFORMATION TECHNOLOGY

2,421,716

2,383,090

2,498,819

2,829,979

13,384,986

13,207,959

14,228,577

14,524,340

$21,872,977

$21,838,467

$23,009,832

$23,677,340

CATEGORY CONSOLIDATED OFFICE OF CHIEF APPRAISER

CONSOLIDATED APPRAISAL SERVICES

CONTINGENCY

Dallas Central Appraisal District

2014/2015 2015/2016 APPROVED APPROVED

Approved Budget

2015/2016 BUDGET BY DEPARTMENT OFFICE OF CHIEF APPRAISER

ADMIN. ADMIN SERVICES

LEGAL SERVICES APPRAISAL SERVICES

DEPARTMENT

OFFICE OF CHIEF APPRAISER

INFORMATION TECHNOLOGY

BUDGET TOTAL

PERCENT

$ 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%

14,524,340

61.3%

$23,677,340

100.0%

APPRAISAL SERVICES

TOTAL

Dallas Central Appraisal District

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT BUDGET COMPARISONS SUMMARY BY CATEGORY

CATEGORY SALARIES & WAGES

2013/2014 APPROVED

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

$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

197,590

395,402

119,100

113,970

$21,872,977

$21,838,467

$23,009,832

$23,677,340

CAPITAL EXPENDITURES SUBTOTAL CONTINGENCY GRAND TOTAL

Dallas Central Appraisal District

$21,872,977

$21,838,467

0 $23,009,832

0 $23,677,340

Approved Budget

2015/2016 BUDGET BY CATEGORY 9

1 7 6 5

2 4 3

DIVISION 1. SALARIES & WAGES

BUDGET TOTAL

PERCENT

$13,231,728

56.0%

2. AUTO EXPENSES

767,540

3.2%

3. SUPPLIES & MATERIALS

697,577 ,

2.9%

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%

113,970

.5%

$23,677,340

100.0%

4. OPERATIONAL SERVICES

10.CAPITAL EXPENDITURES

TOTAL

Dallas Central Appraisal District

Approved Budget

REVENUES

Dallas Central Appraisal District

Approved Budget

2015/2016 SOURCES OF OPERATING FUNDS RENDITION FEES

INVESTMENT PROCEEDS OTHER INCOME

LOCAL SUPPORT

SOURCE

LOCAL SUPPORT

AMOUNT

PERCENT

$23,437,340

99.0%

RENDITION FEES

230,000

.9%

OTHER INCOME

10,000

.1%

$23 677 340 $23,677,340

100 100.0% 0%

INVESTMENT PROCEEDS

TOTAL

Dallas Central Appraisal District

Approved Budget

PERSONNEL BREAKDOWN

Dallas Central Appraisal District

Approved Budget

2015/2016 PERSONNEL BREAKDOWN 4 34

3 16

171

DEPARTMENT

NUMBER OF PERSONNEL

OFFICE OF CHIEF APPRAISER

PERCENT

1.7%

15.0%

1.3%

7.0%

APPRAISAL SERVICES

171

75.0%

TOTAL

228

ADMINISTRATIVE SERVICES LEGAL SERVICES INFORMATION TECHNOLOGY

Dallas Central Appraisal District

100.0%

Approved Budget

Dallas Central Appraisal District Organization Chart

Approved Budget

Dallas Central Appraisal District

DALLAS CENTRAL APPRAISAL DISTRICT PRINCIPAL OFFICERS INCUMBENT

OFFICIAL TITLE EXECUTIVE DIRECTOR/CHIEF APPRAISER

W. Kenneth Nolan

DIRECTOR OF ADMINISTRATIVE SERVICES/ TAXPAYER LIAISON OFFICER

Rick L. Kuehler

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

Dallas Central Appraisal District

Approved Budget

BUDGET CALENDAR

Dallas Central Appraisal District

Approved Budget

Dallas Central Appraisal District BUDGET CALENDAR DATE REQUIRED September

October

ACTION   

Establish budget policy Prepare budget calendar Develop budget formats

Director of Administration



Distribute budget information packets to department heads. Prepare preliminary revenue estimates

Finance Manager

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

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

Director of Administration

 October-November

   

December

  

January

 

February -March

  

April

May

June

RESPONSIBLE PARTY

Finance Manager

Finance Department Heads Administration Director of Administration

Administration

Review the proposed budget draft with chief administrative office, make needed adjustments Finalize proposed budget for BOD

Director of Administration

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

Director of Administration

Chief Appraiser

 

BOD conducts public hearing on proposed budget Board of Directors Meet with Budget Review Committee Chief Appraiser Director of Administration

 

Final budget is approved Entities are notified of budget approval

Board of Directors Director of Administration



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

Director of Administration

 

Dallas Central Appraisal District

Finance Director

Approved Budget

STATISTICAL INFORMATION

Dallas Central Appraisal District

Approved Budget

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 â&#x20AC;&#x201C; Square Miles:

908.07

Population of District (Dallas County):

2,368,139*

Number of Board of Director Members:

Number of District Employees:

228

Number of ARB Members:

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

Number of Accounts Appraised:

819,627

Number of Taxing Entities:

Cities School Districts Counties Special Districts Hospital Districts Community College

31 16 1 11 1 1

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

Dallas Central Appraisal District

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DALLAS CENTRAL APPRAISAL DISTRICT

Dallas Central Appraisal District

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Dallas Central Appraisal District 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 the following August 31.

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

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

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

The proposed budget estimates shall be presented in the following format: a. b. c. d.

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

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

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

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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 onequarter 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. The taxing jurisdictions will have thirty days after the formal adoption of the budget to submit a 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 the budget, then the Appraisal District must resubmit a new budget to the Board and the taxing jurisdictions within another thirty days for their review.

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

10.

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

11.

The Board of Directors may amend the approved budget at any time, but the Secretary of the Board must deliver a written copy of a proposed amendment to the presiding officer of the governing body of each taxing entity participating in the District not later than the 30th day before the date the Board acts on it. All budget amendments must be approved by 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 budget from the revenues anticipated.

13.

If the governing bodies of a majority of the taxing entities entitled to vote on the appointment of the Board of Directors adopt resolutions disapproving the budget and file them with the Secretary of the Board within 30 days after its adoption, the budget does not take effect, and the Board of Directors shall adopt a new budget within 30 days of the disapproval.

14.

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

15.

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

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BUDGET REVENUES 1.

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

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 in the total levy for Dallas County. The County, countywide special districts, and noncounty-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 districts are calculated by dividing their levy into the levy of all of Dallas County and multiplying that amount times the total local support amount. The balance of the one-third is divided using 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 each school district an amount using the same percentage as their levy to the total school district levy. The previous year's levy will be used in allocating the current budget.

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

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

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

The Appraisal District will budget all known revenue sources in the budget and apply these 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 the Appraisal District and to allocate budget resources adequate to perform these functions and activities.

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

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

The Board of Directors will authorize the Chief Appraiser to disburse appraisal district funds by written check or draft up to five thousand dollars. Disbursements over the amount of five thousand dollars must be co-signed with the Director of Administrationâ&#x20AC;&#x2122;s signature and approval.

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

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

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

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

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

10.

Position reclassifications, job grade changes, or departmental reorganizations will be prepared and reviewed in October of each year by the Job Evaluation Committee of the Appraisal 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 arbitrarily

and 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 subject to public bid or proposal, or purchased under the State of Texas General Services Commission.

13.

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

14.

Any transfer of funds between budget categories shall be approved by the Board of Directors 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. Dallas Central Appraisal District

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FINANCIAL AUDIT 1.

At least once each year, the Board of Directors shall have prepared an audit of its affairs by an independent certified public accountant or firm of independent certified public accountants.

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

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

The Board of Directors will engage the services of an independent auditor by annual contract on a year to year basis, anticipating that the firm selected will be engaged for and limited to a four year period for purposes of continuity. The audit firm may serve as the Districtâ&#x20AC;&#x2122;s financial auditors for the period of four years before changing firms, but may not participate in the proposal process for a period of four years following service.

The DCAD staff will prepare a Management Discussion and Analysis providing a narrative overview of the financial activities and changes in the financial position of the Dallas Central Appraisal District for each fiscal year ending. The report will be in compliance with the Governmental Accounting Standards Board Statement No. 34 Basic Financial Statements-and Managementâ&#x20AC;&#x2122;s Discussion and Analysis-for State and Local Governments.

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Dallas Central Appraisal District

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 Care The District shall exercise due care, caution, and good judgment in making its investments. All investments shall consider the safety of capital, liquidity, diversification and a reasonable return of interest income (yield) for the District. Section 2256.006 of the Public Funds Investment Act provides that investments shall be made with judgment and care, under prevailing circumstances, that a person of prudence, discretion, and intelligence would exercise in the management of the person’s own affairs, not for speculation, but for investment, considering the probable safety of capital and the probable income to be derived. Investments are to be chosen in a manner which promotes diversity by market sector, credit and maturity. The choice of high-grade government investments and high-grade money market investments is designed to assure

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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) (2) (3) (4)

preservation and safety of principal; liquidity; diversification; and 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.

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.

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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.

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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.

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.

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XIII. INVESTMENT POLICY ADOPTION The Districtâ&#x20AC;&#x2122;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.

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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.

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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

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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.

Dallas Central Appraisal District

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 â&#x20AC;&#x201C; includes funds from budget surplus funds to be used solely for Capital Improvement building projects approved by the Board of Directors annually.

Dallas Central Appraisal District

Approved Budget

Dallas Central Appraisal District 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 DCAD Targets

Total EES

African American

Hispanic

Asian

Others

Total Min.

11.80%

8.60%

3.70%

1.00%

25.10%

White

Female

Male

43.00%

2008

100% 246

32.52% 80

12.60% 31

4.88% 12

0.00% 0

50.00% 123

53.66% 132

46.34% 114

2009

100% 239

33.47% 80

12.97% 31

5.02% 12

0.00% 0

51.46% 123

48.54% 116

53.97% 129

46.26% 115

2010

100% 224

33.48% 75

15.18% 34

4.91% 11

0.00%

53.57% 120

46.43% 104

54.46% 122

45.54% 102

2011

100% 227

33.92% 77

14.54% 33

4.85% 11

0.00% 0

53.30% 121

46.70% 106

53.74% 122

46.26% 105

2012

100% 227

33.48% 78

15.42% 35

4.85% 11

0.00% 0

53.74% 122

46.26% 105

53.74% 122

46.26% 105

2013

100% 225

34.67% 76

16.44% 37

4.89% 11

0.00% 0

56.0% 126

44.00% 99

54.67% 123

45.33% 102

2014 (3rd Quarter)

100%

33.45%

17.19%

4.98%

0.00%

55.66%

44.34%

54.75%

45.25%

221

123

121

100

Dallas Central Appraisal District

Approved Budget

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 DCADâ&#x20AC;&#x2122;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:

Bids Requested Bids Awarded MBE/WBE Awarded Total Bid Awarded ($)

2009/2010 3 3 1 $ 37,663

2010/2011 1 1 0 $268,755

2011/2012 1 1 0 $219,139

2012/2013 2 2 0 $0

2013/2014 2 2 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).

Dallas Central Appraisal District

Approved Budget

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.

Dallas Central Appraisal District

Approved Budget

2015/2016 SALARY EXPENSE SCHEDULES Grade *

Minimum Salary

Midpoint Salary

Maximum Salary

$29,925

$38,850

$47,145

$32,000

$40,080

$49,305

19A

$44,080

$55,100

$66,120

$34,000

$44,200

$54,400

20A

$46,130

$57,660

$69,190

$44,100

$55,125

$66,150

21A

$53,600

$69,600

$85,600

$49,920

$62,400

$74,880

22A

$69,972

$87,465

$104,950

$53,760

$67,200

$80,640

$64,450

$83,700

$101,600

24A

$73,150

$95,000

$115,200

$69,500

$90,200

$110,900

25A

$76,000

$98,700

$121,400

$94,752

$118,440

$142,128

26A

$83,000

$107,800

$132,600

$108,045

$140,280

$170,100

27A

$119,500

$149,390

$179,270

*The â&#x20AC;&#x153;Aâ&#x20AC;? 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

Dallas Central Appraisal District

Approved Budget

2015/2016 BENEFITS SCHEDULE

Grade *

EES

Health Benefits

Group Benefits

TCDRS

Workers Comp

$388,396.80

$15,526.35

$253,153.46

$4,590.65

$291,297.60

$12,903.04

$234,438.13

$3,483.40

19A

$17,654.40

$840.56

$16,440.00

$244.27

$211,852.80

$9,380.26

$170,356.94

$3,891.82

20A

$10,201.32

$455.92

$10,165.77

$254.15

$406,051.20

$19,276.67

$375,980.97

$11,911.08

21A

$26,481.60

$1,601.77

$37,654.01

$559.48

$308,952.00

$16,052.73

$338,884.92

$10,901.91

22A

$44,136.00

$2,686.41

$63,396.37

$941.97

$123,580.80

$7,749.21

$186,171.60

$2,766.23

24A

$8,827.20

$670.32

$17,749.64

$263.73

$61,790.40

$4,399.81

$113,102.53

$1,680.53

25A

$26,481.60

$2,094.88

$56,447.62

$838.73

$52,963.20

$4,049.13

$107,535.05

$1,597.81

$26,481.60

$2,430.69

$69,245.86

$1,028.89

27A

$8,827.20

$796.40

$22,554.84

$335.13

$8,827.20

$993.95

$30,083.99

$447.00

26A

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

Dallas Central Appraisal District

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT

Dallas Central Appraisal District

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT 2015/2016 APPROVED BUDGET GENERAL SUMMARY 2013/2014 APPROVED

2014/2015 APPROVED

2015/2016 APPROVED

REVENUES: ESTIMATED CASH ON HAND

$500,000

RESTRICTED RESERVE FUND

(500,000)

TRANSFER FUNDS FROM 2012/2013 BUDGET

430,000

21,632,977

22,339,832

23,437,340

10,000

230,000

$21,872,977

$23,009,832

$23,677,340

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

13,384,986

14,228,577

14,524,340

$21,872,977

$23,009,832

$23,677,340

LOCAL SUPPORT INVESTMENT PROCEEDS/OTHER INCOME SPECIAL ASSESSMENT INCOME: APPRAISALS OUTSIDE DALLAS COUNTY RENDITION FEES

TOTAL REVENUE BUDGETED

EXPENDITURES:

APPRAISAL SERVICES CONTINGENCY TOTAL EXPENDITURES BUDGETED

Dallas Central Appraisal District

Approved Budget

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

16,100

6,078

4,800

738,052

2,510

$767,540

9,869

167,641

4,125

332,937

183,005

$697,577

OPERATIONAL SERVICES

68,500

$68,500

MAINT. OF STRUCTURES

363,333

$363,333

MAINT. OF EQUIPMENT

2,000

20,690

350

247,442

$270,482

CONTRACTUAL SERVICES

3,695

252,861

960

20,812

301,170

$579,498

37,443

84,932

11,662

183,850

6,169

$324,056

173,324

901,111

84,950

4,038,685

491,731

$5,689,801

30,000

472,355

992,000

64,500

12,000

$1,570,855

113,970

$113,970

$800,447

$4,179,509

$1,343,065

$14,524,340

$2,829,979

$23,677,340

AUTO EXPENSES SUPPLIES & MATERIALS

SUNDRY EXPENSES INSURANCE & BENEFITS PROFESSIONAL SERVICES CAPITAL EXPENDITURES

GRAND TOTAL

Dallas Central Appraisal District

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT 2015/2016 REVENUE SUMMARY BUDGET ALLOCATION

2014 LEVY

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 SPECIAL DISTRICTS

$1,234,590,173

33.3333%

7,812,447

$4,927,336,098

100.0000%

23,437,340

Dallas Central Appraisal District

2015/2016 ALLOCATION

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT 2015/2016 REVENUE SUMMARY BUDGET ALLOCATION

CITIES Addison Balch Springs Carrollton Cedar Hill Cockrell Hill Combine Coppell Dallas DeSoto Duncanville Farmers Branch Ferris Garland Glenn Heights Grand Prairie Grapevine Highland Park Hutchins Irving Lancaster Lewisville Mesquite Ovilla Richardson Rowlett Sachse Seagoville Sunnyvale University Park Wilmer Wylie

Dallas Central Appraisal District

2014 LEVY

2015/2016 ALLOCATION

$21,376,616 5,429,811 31,403,312 19,361,067 714,375 32,851 33,463,578 699,485,923 22,828,084 13,073,385 25,382,649 79,461 73,800,975 2,302,170 33,321,417 501,220 10,815,962 2,038,091 114,506,445 14,235,099 377,848 37,605,804 153,243 44,370,843 21,820,273 6,847,903 3,320,657 3,393,592 17,111,023 1,197,972 80,041

0.4338% 0.1102% 0.6373% 0.3929% 0.0145% 0.0007% 0.6791% 14.1960% 0.4633% 0.2653% 0.5151% 0.0016% 1.4978% 0.0467% 0.6763% 0.0102% 0.2195% 0.0414% 2.3239% 0.2889% 0.0077% 0.7632% 0.0031% 0.9005% 0.4428% 0.1390% 0.0674% 0.0689% 0.3473% 0.0243% 0.0016%

101,671 25,828 149,366 92,085 3,398 164 159,163 3,327,165 108,585 62,179 120,726 375 351,044 10,945 158,507 2,391 51,445 9,703 544,660 67,710 1,805 178,874 727 211,053 103,781 32,578 15,797 16,148 81,398 5,695 375

$1,260,431,690

25.5804%

5,995,341

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT 2015/2016 REVENUE SUMMARY BUDGET ALLOCATION

SCHOOL DISTRICTS Carrollton/Farmers Branch Cedar Hill Coppell Dallas DeSoto Duncanville Ferris Garland Grand Prairie Grapevine/Colleyville Highland Park Irving Lancaster Mesquite Richardson Sunnyvale Wilmer/Hutchins Dallas County Schools

Dallas Central Appraisal District

2014 LEVY

2015/2016 ALLOCATION

$168,869,971 41,243,312 125,031,299 1,098,147,931 32,523,631 49,334,159 238,295 174,825,780 76,589,993 3,290,240 141,546,859 143,590,451 22,691,824 89,490,076 234,881,398 12,508,026 0 17,510,990

6.9428% 1.6956% 5.1404% 45.1483% 1.3371% 2.0283% 0.0098% 7.1876% 3.1488% 0.1353% 5.8194% 5.9035% 0.9329% 3.6792% 9.6567% 0.5142% 0.0000% 0.7199%

668,558 163,283 495,000 4,347,579 128,761 195,314 943 692,137 303,220 13,026 560,385 568,476 89,837 354,292 929,897 49,519 0 69,325

$2,432,314,235

100.0000%

9,629,552

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT 2015/2016 REVENUE SUMMARY BUDGET ALLOCATION

COUNTY/COUNTY-WIDE/ NON-COUNTY-WIDE SPECIAL DISTRICTS Dallas County Dallas County Hospital District Dallas Cty. Community College District Dallas U.R.D. Valwood Improvement Authority Irving F.C.D. Section I Irving F.C.D. Section III Dallas F.C.D. #1 Denton Co. LID #1 Denton Co. RUD #1 Lancaster M.U.D. #1 Grand Prairie Metropolitan U.R.D. Northwest F.C.D.

2014 LEVY

$425,692,165 501,379,039 228,211,756

2,915,655 3,434,050 1,085,511

59,549,984 4,535,072 1,391,051 2,248,936 9,471,297 418,066 0 316,277 115,474 1,261,056

283,255 21,571 6,617 10,697 45,051 1,989 0 1,504 549 5,998

$1,234,590,173

Dallas Central Appraisal District

2015/2016 ALLOCATION

33.3333%

7,812,447

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT 2015/2016 REVENUE SUMMARY SPECIAL ASSESSMENT INCOME

INVESTMENT PROCEEDS Interest income from banking investments

OTHER INCOME Miscellaneous Income (Sale of documents, appraisal tapes, microfiche, etc.)

$10,000

$230,000

RENDITION FEES (Fees received for late filing of BPP renditions)

Dallas Central Appraisal District

Approved Budget

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. 2011/2012 Budget

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

$500,000

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. 2011/2012 Budget

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

$ 98,500

$431,636

$258,782

$50,000

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

$-0-

Dallas Central Appraisal District

Approved Budget

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 Districtâ&#x20AC;&#x2122;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. 2011/2012 Budget

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

$350,000

$ 50,000

$ 155,057

$ 50,000

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. 2011/2012 Budget

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

$-0-

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

$-0-

Dallas Central Appraisal District

Approved Budget

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. 2011/2012 Budget

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

$-0-

$430,000

$ -0-

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. 2011/2012 Budget

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

$-0-

$ 382,000

2015/2016 APPROVED BUDGET RESTRICTED RESEVE FUNDS: Working Capital Reserve Fund Capital Improvement Reserve Fund Paid Time Off Reserve Fund Future COLA Retirement Fund

$ 500,000 748,728 879,841 382,000

TOTAL RESTRICTED RESERVE FUNDS:

$2,510,569

Dallas Central Appraisal District

Approved Budget

DEPARTMENT: DIVISIONS:

OFFICE OF CHIEF APPRAISER 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.

Dallas Central Appraisal District

Approved Budget

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 Comptrollerâ&#x20AC;&#x2122;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.

Dallas Central Appraisal District

Approved Budget

OFFICE OF CHIEF APPRAISER ACTIVITY INDICATORS: 2013/2014 ACTUAL

BOARD OF DIRECTORS:

2014/2015 ESTIMATE

Board Members

Adopt District Budget

Regular Meetings Held

Award Bids

Award Contracts

Approved Resolutions

Special Meetings/Public Hearings

Committee Meetings

2013/2014 ACTUAL

CHIEF APPRAISER: Departments Supervised

2014/2015 ESTIMATE 5

232

228

Reappraisal Plan Prepared

Entity/Board Special Presentations

Certification of Appraisal Roll

815,689

817,324

$26.76

$28.15

Taxing Units Served Employees Supervised

Supplemental Appraisal Roll Accounts Valued Parcel Cost

Dallas Central Appraisal District

Approved Budget

2013/2014 ACTUAL

COMMUNITY RELATIONS:

2014/2015 ESTIMATE

Entity Meetings

Community Presentations

Budget Entity Presentations/Visits

4,300

3,500

100

Emails Received/Processed Customer Service Surveys Processed

OFFICE OF CHIEF APPRAISER Personnel Schedules

POSITION/TITLE

NUMBER

GRADE

MONTHLY SALARY/RANGE

MONTHLY AUTO EXPENSE

Executive Director/Chief Appraiser

N/A

700

Community Relations Officer

7896-11844

200

Quality Control Manager

7896-11844

200

Development Analyst

5371-8467

200

Totals

2013/2014 ACTUAL

2014/2015 ESTIMATE

QUALITY CONTROL Special Projects (hours)

1,400

Interdepartmental Assistance (hours)

320

Reconcile Monthly Supplement (hours)

180

Administration & File Maintenance (hours)

400

Prepare PTAD Appeal (hours)

240

Test Appraisal Notices (hours)

160

Prelim. EVR, A/R Processing

Certification Processing (hours)

Roll-Over Processing

Dallas Central Appraisal District

Approved Budget

OPERATING BUDGET CONSOLIDATED OFFICE OF CHIEF APPRAISER

Department Resources

Expenditures Staff

2013/2014 APPROVED

$1,145,975 8

2013/2014 ACTUAL

2014/2015 APPROVED

$1,126,924 8

$1,209,012 7

2015/2016 APPROVED

$800,447 4

BUDGET COMPARISON SUMMARY

Category Salaries & Wages

2013/2014 APPROVED

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

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

Maintenance of Structures

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

$1,145,975

$1,126,924

$1,209,012

$800,447

TOTAL

Dallas Central Appraisal District

Approved Budget

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 Appraiserâ&#x20AC;&#x2122;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 Districtâ&#x20AC;&#x2122;s telephone system.

Dallas Central Appraisal District

Approved Budget

CONSOLIDATED OFFICE OF CHIEF APPRAISER BUDGET

2013/2014 APPROVED

A. SALARIES & WAGES 4001 Full Time 4002 Overtime 4004 Contract Labor 4006 Employee Severance 4007 Salary Continuation

B. AUTO EXPENSES 4106 Full Time 4107 Other

D. OPERATIONAL SERVICES 4320 Telephone

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

666,664 150 0 10,000 30,000 706,814

699,181 0 0 0 19,315 718,496

704,884 150 0 10,000 30,000 745,034

518,016 0 0 10,000 0 528,016

13,200 415 13,615

13,200 159 13,359

13,200 665 13,865

15,600 500 16,100

4,800 1,346 1,323 2,417 2,229 162 725 800 0 4,795 1,850 0 20,447

2,459 752 1,279 1,243 1,425 0 0 0 0 1,942 200 0 9,300

4,800 1,484 1,358 2,417 2,462 0 1,360 0 0 5,035 1,300 0 20,216

3,000 747 1,330 1,400 1,792 0 500 0 0 0 1,100 0 9,869

0 0

Approved Budget

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.

Dallas Central Appraisal District

Approved Budget

CONSOLIDATED OFFICE OF CHIEF APPRAISER BUDGET

2013/2014 APPROVED

F. MAINTENANCE OF EQUIPMENT 4540 Equipment 4541 Copiers 4542 Typewriters 4543 Computer 4544 P/C Maintenance 4545 Terminal 4546 Software Maintenance

G. CONTRACTUAL SERVICES 4650 Lease of Building 4651 Copier System 4652 Lease of Equipment 4657 Other 4659 Janitorial 4660 Delivery Service 4661 Lease of Software

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 1,875 1,875

0 0 0 0 0 0 1,311 1,311

0 0 0 0 0 0 14,500 14,500

0 0 0 0 0 0 2,000 2,000

0 0 0 3,200 0 596 11,544 15,340

0 0 1,632 0 0 0 12,005 13,638

0 0 0 3,200 0 1,040 0 4,240

0 0 0 3,200 0 495 0 3,695

Approved Budget

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.

Dallas Central Appraisal District

Approved Budget

CONSOLIDATED OFFICE OF CHIEF APPRAISER BUDGET

2013/2014 APPROVED

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

41,600 8,190 2,000 15,337 250 0 2,490 0 0 800 2,615 73,282

32,139 9,037 2,309 14,295 430 0 2,886 0 0 826 2,921 64,843

44,590 8,760 2,000 18,644 600 0 1,865 0 0 800 2,866 80,125

4,740 7,705 0 22,008 600 0 2,390 0 0 0 0 37,443

66,850 121,519 2,089 1,890 0 0 17,000 4,413 14,490 6,527 0 0 234,778

63,965 126,420 1,602 1,449 0 0 12,525 4,251 13,451 6,250 0 0 229,913

72,828 137,111 1,835 1,890 0 0 14,000 4,420 15,715 6,648 0 0 254,447

43,580 101,399 1,835 1,890 0 0 17,000 3,039 0 4,581 0 0 173,324

Approved Budget

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 Districtâ&#x20AC;&#x2122;s special litigation, administrative questions in the personnel areas such as employeeâ&#x20AC;&#x2122;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.

Dallas Central Appraisal District

Approved Budget

CONSOLIDATED OFFICE OF CHIEF APPRAISER BUDGET

2013/2014 APPROVED

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

33,000 0 46,824 0 0 0 0 0 79,824

29,020 0 47,045 0 0 0 0 0 76,065

30,000 0 46,585 0 0 0 0 0 76,585

30,000 0 0 0 0 0 0 0 30,000

0 0 0 0

$1,145,975

$1,126,924

$1,209,012

$800,447

Approved Budget

CAPITAL EXPENDITURES SCHEDULE CONSOLIDATED OFFICE OF CHIEF APPRAISER

Equipment $ -0-

Furniture

$-0-

Dallas Central Appraisal District

Approved Budget

OFFICE OF CHIEF APPRAISER BUDGET

2013/2014 APPROVED

A. SALARIES & WAGES 4001 Full Time 4002 Overtime 4004 Contract Labor 4006 Employee Severance 4007 Salary Continuation

B. AUTO EXPENSES 4106 Full Time 4107 Other

D. OPERATIONAL SERVICES 4320 Telephone

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

491,400 150 0 10,000 30,000 531,550

506,599 0 0 0 19,315 525,914

521,434 150 0 10,000 30,000 561,584

313,385 0 0 10,000 0 323,385

10,800 165 10,965

10,800 159 10,959

10,800 165 10,965

10,800 0 10,800

3,600 896 1,131 2,367 1,029 0 725 800 0 4,795 750 0 16,093

2,314 477 668 1,243 1,031 0 0 0 0 1,942 200 0 7,875

3,600 944 1,166 2,367 991 0 1,360 0 0 5,035 200 0 15,663

1,800 206 980 1,350 592 0 500 0 0 0 0 0 5,428

0 0

0 0 0 0 0 0 0 0 0 0 0 0

Approved Budget

OFFICE OF CHIEF APPRAISER BUDGET

2013/2014 APPROVED

F. MAINTENANCE OF EQUIPMENT 4540 Equipment 4541 Copiers 4542 Typewriters 4543 Computer 4544 P/C Maintenance 4545 Terminal 4546 Software Maintenance

G. CONTRACTUAL SERVICES 4650 Lease of Building 4651 Copier System 4652 Lease of Equipment 4657 Other 4659 Janitorial 4660 Delivery Service 4661 Lease of Software

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

0 0 0 0 0 0 0 0

0 0 0 0 0 0 12,500 12,500

0 0 0 0 0 0 0 0

0 0 0 3,200 0 596 11,544 15,340

0 0 1,632 0 0 0 12,005 13,637

0 0 0 3,200 0 1,040 0 4,240

0 0 0 3,200 0 495 0 3,695

40,500 3,705 2,000 13,837 250 0 2,490 0 0 800 2,615 66,197

31,539 7,211 2,309 12,746 430 0 2,886 0 0 826 2,921 60,868

42,990 3,675 2,000 17,144 600 0 1,865 0 0 800 2,866 71,940

2,740 2,540 0 15,048 600 0 2,390 0 0 0 0 23,318

Approved Budget

OFFICE OF CHIEF APPRAISER BUDGET

2013/2014 APPROVED

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

47,750 89,770 1,623 1,350 0 0 17,000 3,141 14,490 3,875 0 0 178,999

46,855 89,455 1,182 1,035 0 0 12,525 3,154 13,451 3,697 0 0 171,354

52,020 101,632 1,354 1,350 0 0 14,000 3,149 15,715 3,953 0 0 193,173

21,790 61,607 1,354 1,350 0 0 17,000 1,604 0 1,544 0 0 106,249

33,000 0 46,824 0 0 0 0 0 79,824

29,020 0 47,045 0 0 0 0 0 76,065

30,000 0 46,585 0 0 0 0 0 76,585

30,000 0 0 0 0 0 0 0 30,000

0 0 0 0

$898,968

$866,672

$946,650

$502,875

Approved Budget

QUALITY CONTROL BUDGET

2013/2014 APPROVED

A. SALARIES & WAGES 4001 Full Time 4002 Overtime 4004 Contract Labor 4006 Employee Severance 4007 Salary Continuation

B. AUTO EXPENSES 4106 Full Time 4107 Other

D. OPERATIONAL SERVICES 4320 Telephone

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

175,264 0 0 0 0 175,264

192,582 0 0 0 0 192,582

183,450 0 0 0 0 183,450

204,631 0 0 0 0 204,631

2,400 250 2,650

2,400 0 2,400

2,400 500 2,900

4,800 500 5,300

1,200 450 192 50 1,200 162 0 0 0 0 1,100 0 4,354

145 275 611 0 394 0 0 0 0 0 0 0 1,425

1,200 540 192 50 1,471 0 0 0 0 0 1,100 0 4,553

1,200 541 350 50 1,200 0 0 0 0 0 1,100 0 4,441

0 0

0 0 0 0 0 0 0 0 0 0 0 0

Approved Budget

QUALITY CONTROL BUDGET

2013/2014 APPROVED

F. MAINTENANCE OF EQUIPMENT 4540 Equipment 4541 Copiers 4542 Typewriters 4543 Computer 4544 P/C Maintenance 4545 Terminal 4546 Software Maintenance

G. CONTRACTUAL SERVICES 4650 Lease of Building 4651 Copier System 4652 Lease of Equipment 4657 Other 4659 Janitorial 4660 Delivery Service 4661 Lease of Software

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

0 0 0 0 0 0 1,875 1,875

0 0 0 0 0 0 1,311 1,311

0 0 0 0 0 0 2,000 2,000

0 0 0 0 0 0 0 0

1,100 4,485 0 1,500 0 0 0 0 0 0 0 7,085

600 1,826 0 1,549 0 0 0 0 0 0 0 3,975

1,600 5,085 0 1,500 0 0 0 0 0 0 0 8,185

2,000 5,165 0 6,960 0 0 0 0 0 0 0 14,125

19,100 31,749 466 540 0 0 0 1,272 0 2,652 0 0 55,779

17,110 36,965 420 414 0 0 0 1,097 0 2,553 0 0 58,559

20,808 35,479 481 540 0 0 0 1,271 0 2,695 0 0 61,274

21,790 39,792 481 540 0 0 0 1,435 0 3,037 0 0 67,075

Approved Budget

QUALITY CONTROL BUDGET

2013/2014 APPROVED

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

0 0 0 0 0 0 0 0 0

0 0 0 0

$247,007

$260,252

$262,362

$297,572

Approved Budget

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.

Dallas Central Appraisal District

Approved Budget

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 ownerâ&#x20AC;&#x2122;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 â&#x20AC;&#x2DC;teamâ&#x20AC;&#x2122; 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).

Dallas Central Appraisal District

Approved Budget

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

Dallas Central Appraisal District

Approved Budget

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 ACTIVITY INDICATORS: 2013/2014 ACTUAL

ADMINISTRATION: Divisions Supervised

2014/2015 ESTIMATE 5

Management Plan Submitted

MAPS Reviews Submitted

698

725

100

Employees Supervised Coordinate Budget Preparation Budget Presentations to Taxing Entities

Open Records Requests PTAD Customer Service Surveys Processed

2013/2014 ACTUAL

FINANCE/PURCHASING: Lease/Contracts Negotiated

2014/2015 ESTIMATE 8

Available Funds Invested

100%

Audit Suggestions Implemented

100%

Direct Deposit Payroll Advices

5,696

5,700

1,710

2,000

Invoices Billed and Paid By Entities

244

Bank Depository Receipts Processed

543

550

Quarterly Payroll Reports Processed

Annual Payroll Reports Processed

Financial Statements

Payroll Checks Printed/Delivered (Non-Direct Deposit) Accounts Payable Checks Issued

Direct Deposit Transfers(ACH Payroll Files)

Public Notices Processed

'DOODV &HQWUDO $SSUDLVDO 'LVWULFW

Approved %XGJHW

ACTIVITY INDICATORS: 2013/2014 ACTUAL

CUSTOMER SERVICE:

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

Training Sessions Conducted

2013/2014 ACTUAL

APPEALS AND SUPPORT:

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 Aâ&#x20AC;&#x2122;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

375,727

400,000

19,097

25,000

304

350

2,092

3,000

Protest Reschedules Online

351

400

Late Protests Filed/Correspondence

310

325

Documents Scanned Appointment of Agent 41.461 Requests Protest Reschedules

Dallas Central Appraisal District

Approved Budget

ACTIVITY INDICATORS: 2013/2014 ACTUAL

HUMAN RESOURCES: Disciplinary Actions Reviewed

2014/2015 ESTIMATE 15

Internal Investigations

Personnel Review Board Hearings

96.0%

98.0%

7.3%

5.0%

255

300

Interviewing Rates (%)

3.6%

10.0%

Selection Rate (%)

4.3%

7.0%

Advertising Cost Per Applicant

$9.80

$10.00

$156.25

$153.00

4.91%

4.95%

Staffing Level Promotions (% of EES) Applications and Resumes Processed

Advertising Cost Per Hire Turnover Rate (annual)

2013/2014 ACTUAL

TRAINING/EDUCATION: TDLR/IAAO Classes Held Appraisers attending Local TDLR Classes

463

400

2013/2014 ACTUAL

BUILDING SERVICES: Office Building Maintained Work Orders Completed Vendor Contracts Supervised Special Projects Completed Paper Products Recycled (tons)

Dallas Central Appraisal District

2014/2015 ESTIMATE

2014/2015 ESTIMATE 1

428

460

12.1

12.0

Approved Budget

APPRAISAL REVIEW BOARD ACTIVITY INDICATORS: 2013/2014 ACTUAL

APPRAISAL REVIEW BOARD:

2014/2015 ESTIMATE

ARB Members

ARB Meetings

Hearing Days

Protests Filed

94,713

98,000

Protests Scheduled

98,821

100,000

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

646

650

2,092

3,000

454,052

475,000

310

350

Protests Filed

3,122

4,000

Protests Scheduled

3,481

4,000

Hearings Held

1,095

1,500

Hearing Packets Built

2,669

3,500

Hearing Days

Panels Utilized

Reschedules

140

200

ARB Appeal Letters

157

200

Non-Clerical Errors Processed

1,024

500

Clerical Errors Processed

1,319

1,200

25.25 (h) Motions

25.25 (b) Motions

ARB Panels Utilized Reschedules Notices Mailed Late Appeals Processed SUPPLEMENTAL ARB:

41.411 Motions Processed

Dallas Central Appraisal District

Approved Budget

ACTIVITY INDICATORS: 2013/2014 ACTUAL

SUPPLEMENTAL ARB MEASURES:

2014/2015 ESTIMATE

Protests Received

3,122

5,000

Protests Scheduled

3,481

5,000

ARB Packets Built

2,104

3,500

ARB Hearings/Verification

1,095

1,500

Appointment of Agents Processed

6,883

8,000

29,853

30,000

126

200

Permits Reschedules

Dallas Central Appraisal District

Approved Budget

ADMINISTRATIVE SERVICES DEPARTMENT PERSONNEL SCHEDULE

POSITION/TITLE

NUMBER

GRADE

MONTHLY SALARY/RANGE

MONTHLY AUTO EXPENSE

Director Administration

9004-14175

200

Assistant Director of Administration

5792-9242

200

Finance Manager

5792-9242

Human Resource Generalist

5371-8467

Appeals and Support Supervisor

4160-6240

Customer Service Supervisor

3675-5513

Finance Specialist II

3675-5513

Ex. Administrative Assistant

3675-5513

Finance Specialist I

2833-4533

Sr. Building Maintenance Engineer

3675-5513

Building Maintenance Technician

2494-3929

Customer Service Representatives

2667-4109

A&S Team Leaders

2667-4109

A&S Specialists

2494-3929

Administrative Assistant

2667-4109

Receptionist/PBX Operator

2494-3929

Total

Dallas Central Appraisal District

Approved Budget

OPERATING BUDGET CONSOLIDATED ADMINISTRATIVE SERVICES

Department Resources

Expenditures Staff

2013/2014 APPROVED

$3,616,040 32

2013/2014 ACTUAL

$3,742,269 32

2014/2015 APPROVED

$3,745,608 32

2015/2016 APPROVED

$4,179,509 34

BUDGET COMPARISON SUMMARY

Category Salaries & Wages

2013/2014 APPROVED

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

1,588,252

1,575,913

1,670,312

1,842,008

5,913

5,546

5,913

6,078

Supplies & Materials

134,185

94,443

171,354

167,641

Operational Services

68,500

63,632

75,000

68,500

Maintenance of Structures

375,934

342,134

352,928

363,333

Maintenance of Equipment

12,755

17,196

10,670

20,690

205,489

222,130

205,279

252,861

36,689

34,527

33,965

84,932

Insurance & Benefits

736,623

737,838

821,617

901,111

Professional Services

401,700

407,364

380,570

472,355

Capital Expenditures

50,000

241,546

18,000

$3,616,040

$3,742,269

$3,745,608

$4,179,509

Auto Expenses

Contractual Services Sundry Expenses

TOTAL

Dallas Central Appraisal District

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT

Dallas Central Appraisal District

Approved 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 Districtâ&#x20AC;&#x2122;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 CDâ&#x20AC;&#x2122;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,

Dallas Central Appraisal District

Approved Budget

CONSOLIDATED ADMINISTRATIVE SERVICES BUDGET

2013/2014 APPROVED

A. SALARIES & WAGES 4001 Full Time 4002 Overtime 4004 Contract Labor 4006 Employee Severance 4007 Salary Continuation

B. AUTO EXPENSES 4106 Full Time 4107 Other

D. OPERATIONAL SERVICES 4320 Telephone

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

1,485,417 24,855 67,980 10,000 0 1,588,252

1,485,598 27,129 63,186 0 0 1,575,913

1,568,511 24,855 66,946 10,000 0 1,670,312

1,712,278 21,070 68,660 10,000 30,000 1,842,008

4,800 1,113 5,913

4,800 746 5,546

4,800 1,113 5,913

4,800 1,278 6,078

15,525 3,792 61,156 28,112 2,584 2,240 500 500 14,166 610 500 4,500 134,185

10,539 4,165 49,153 9,508 939 0 373 180 14,503 0 217 4,866 94,443

15,550 5,446 86,459 34,514 3,380 2,380 0 2,000 15,000 625 0 6,000 171,354

16,650 6,569 83,842 20,357 3,138 0 660 1,000 15,500 13,725 200 6,000 167,641

68,500 68,500

63,632 63,632

75,000 75,000

68,500 68,500

Approved Budget

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 Districtâ&#x20AC;&#x2122;s entire Communication Systemâ&#x20AC;&#x2122;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.

Dallas Central Appraisal District

Approved Budget

CONSOLIDATED ADMINISTRATIVE SERVICES BUDGET

2013/2014 APPROVED

F. MAINTENANCE OF EQUIPMENT 4540 Equipment 4541 Copiers 4542 Typewriters 4543 Computer 4544 P/C Maintenance 4545 Terminal 4546 Software Maintenance

G. CONTRACTUAL SERVICES 4650 Lease of Building 4651 Copier System 4652 Lease of Equipment 4657 Other 4659 Janitorial 4660 Delivery Service 4661 Lease of Software

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

46,050 216,365 19,001 41,070 922 3,780 9,897 4,112 11,220 1,096 19,421 3,000 375,934

45,252 187,511 21,797 38,400 817 3,600 9,231 3,265 10,792 984 18,485 2,000 342,134

46,400 187,344 20,976 40,302 1,099 3,969 9,937 3,979 11,603 1,095 19,224 7,000 352,928

56,400 189,123 23,323 40,302 1,108 3,969 10,000 3,704 11,603 1,096 19,705 3,000 363,333

12,315 440 0 0 0 0 0 12,755

17,196 0 0 0 0 0 0 17,196

10,670 0 0 0 0 0 0 10,670

8,343 0 0 0 0 0 12,347 20,690

0 73,969 128,770 2,750 0 0 0 205,489

0 91,308 128,222 2,600 0 0 0 222,130

0 73,969 128,060 3,250 0 0 0 205,279

0 84,000 165,611 3,250 0 0 0 252,861

Approved Budget

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 Districtâ&#x20AC;&#x2122;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,

Dallas Central Appraisal District

Approved Budget

CONSOLIDATED ADMINISTRATIVE SERVICES BUDGET

2013/2014 APPROVED

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

9,695 2,855 10,868 8,271 0 0 0 5,000 0 0 0 36,689

5,780 2,935 15,645 6,599 44 0 0 3,524 0 0 0 34,527

11,580 2,855 5,317 10,213 0 0 0 4,000 0 0 0 33,965

51,390 5,610 9,113 6,878 0 0 0 3,275 0 5,800 2,866 84,932

305,602 270,743 6,659 8,640 115,200 367 0 14,208 0 15,204 0 0 736,623

287,420 273,509 5,902 7,378 132,372 142 0 11,231 1,928 17,956 0 0 737,838

332,928 305,090 6,757 9,180 136,900 292 0 14,229 0 16,241 0 0 821,617

370,423 330,219 6,757 9,180 133,600 342 0 15,940 15,715 18,935 0 0 901,111

Approved Budget

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 Districtâ&#x20AC;&#x2122;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.

Dallas Central Appraisal District

Approved Budget

CONSOLIDATED ADMINISTRATIVE SERVICES BUDGET

2013/2014 APPROVED

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

9006 Capital Imp. Program TOTAL

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

1,500 15,500 0 0 0 0 384,700 0 401,700

6,824 10,500 0 0 0 0 390,040 0 407,364

1,500 12,000 0 0 0 0 367,070 0 380,570

4,000 11,500 46,585 0 0 0 410,270 0 472,355

50,000 0 0 50,000

74,976 0 0 74,976

8,000 10,000 0 18,000

0 0 0 0

166,570

$3,616,040

$3,742,269

$3,745,608

$4,179,509

Approved Budget

CAPITAL EXPENDITURE SCHEDULE CONSOLIDATED ADMINISTRATIVE SERVICES

Equipment $ -0-

$ -0-

Furniture

Dallas Central Appraisal District

Approved Budget

ADMINISTRATION BUDGET

2013/2014 APPROVED

A. SALARIES & WAGES 4001 Full Time 4002 Overtime 4004 Contract Labor 4006 Employee Severance 4007 Salary Continuation

B. AUTO EXPENSES 4106 Full Time 4107 Other

D. OPERATIONAL SERVICES 4320 Telephone

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

887,231 3,120 0 10,000 0 900,351

888,017 2,721 0 0 0 890,738

933,270 3,120 0 10,000 0 946,390

1,078,250 3,070 0 10,000 30,000 1,121,320

4,800 128 4,928

4,800 27 4,827

4,800 128 4,928

4,800 293 5,093

4,500 1,957 4,999 9,638 1,758 0 500 500 0 0 500 0 24,352

3,775 1,634 7,324 7,785 296 0 373 180 0 0 217 0 21,584

4,500 3,395 5,342 15,972 2,304 56 0 2,000 0 0 0 0 33,569

6,900 3,732 5,907 10,165 2,145 0 660 1,000 0 12,875 200 0 43,584

0 0

0 0 0 0 0 0 0 0 0 0 0 0

Approved Budget

ADMINISTRATION BUDGET

2013/2014 APPROVED

F. MAINTENANCE OF EQUIPMENT 4540 Equipment 4541 Copiers 4542 Typewriters 4543 Computer 4544 P/C Maintenance 4545 Terminal 4546 Software Maintenance

G. CONTRACTUAL SERVICES 4650 Lease of Building 4651 Copier System 4652 Lease of Equipment 4657 Other 4659 Janitorial 4660 Delivery Service 4661 Lease of Software

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

995 440 0 0 0 0 0 1,435

0 0 0 0 0 0 0 0

0 0 0 0 0 0 12,347 12,347

0 0 127,970 0 0 0 0 127,970

0 0 128,222 0 0 0 0 128,222

0 0 127,260 0 0 0 0 127,260

0 0 163,811 0 0 0 0 163,811

2,485 2,855 6,700 8,271 0 0 0 0 0 0 0 20,311

650 2,935 15,094 6,599 44 0 0 0 0 0 0 25,322

3,280 2,855 4,647 10,213 0 0 0 0 0 0 0 20,995

44,290 5,610 8,505 6,878 0 0 0 0 0 5,800 2,866 73,949

Approved Budget

ADMINISTRATION BUDGET

2013/2014 APPROVED

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

162,351 159,964 2,364 4,590 0 225 0 7,945 0 7,338 0 0 344,777

158,960 161,704 2,185 3,658 0 71 0 6,140 1,928 7,902 0 0 342,548

176,868 179,673 2,502 4,590 0 150 0 7,938 0 8,141 0 0 379,862

207,001 206,334 2,502 4,590 0 200 0 9,420 15,715 10,208 0 0 455,970

0 15,500 0 0 0 0 0 0 15,500

0 10,500 0 0 0 0 0 0 10,500

0 12,000 0 0 0 0 0 0 12,000

0 11,500 46,585 0 0 0 0 0 58,085

0 0 0 0

0 10,000 0 10,000

0 0 0 0

$1,439,624

$1,423,741

$1,535,004

$1,934,159

100

Approved Budget

APPRAISAL REVIEW BOARD BUDGET

2013/2014 APPROVED

A. SALARIES & WAGES 4001 Full Time 4002 Overtime 4004 Contract Labor 4006 Employee Severance 4007 Salary Continuation

B. AUTO EXPENSES 4106 Full Time 4107 Other

D. OPERATIONAL SERVICES 4320 Telephone

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

0 0 35,700 0 0 35,700

0 0 32,886 0 0 32,886

0 0 34,666 0 0 34,666

0 0 35,700 0 0 35,700

0 0 0

5,800 1,371 56,057 12,282 0 2,100 0 0 0 610 0 0 78,220

3,592 2,145 41,729 1,723 0 0 0 0 0 0 0 0 49,189

5,800 1,378 81,067 12,350 250 2,100 0 0 0 625 0 0 103,570

4,500 2,139 77,885 4,000 250 0 0 0 0 850 0 0 89,624

0 0

0 0 0 0 0 0 0 0 0 0 0 0

101

Approved Budget

APPRAISAL REVIEW BOARD BUDGET

2013/2014 APPROVED

F. MAINTENANCE OF EQUIPMENT 4540 Equipment 4541 Copiers 4542 Typewriters 4543 Computer 4544 P/C Maintenance 4545 Terminal 4546 Software Maintenance

G. CONTRACTUAL SERVICES 4650 Lease of Building 4651 Copier System 4652 Lease of Equipment 4657 Other 4659 Janitorial 4660 Delivery Service 4661 Lease of Software

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

0 0 0 0 0 0 0 0

0 0 0 2,750 0 0 0 2,750

0 0 0 2,600 0 0 0 2,600

0 0 0 3,250 0 0 0 3,250

7,210 0 4,168 0 0 0 0 5,000 0 0 0 16,378

5,130 0 551 0 0 0 0 3,524 0 0 0 9,205

8,300 0 670 0 0 0 0 4,000 0 0 0 12,970

7,100 0 608 0 0 0 0 3,275 0 0 0 10,983

102

Approved Budget

APPRAISAL REVIEW BOARD BUDGET

2013/2014 APPROVED

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

0 0 0 0 0 0 0 0 0 0 0 0 0

1,500 0 0 0 0 0 384,700 0 386,200

6,824 0 0 0 0 0 390,040 0 396,864

1,500 0 0 0 0 0 367,070 0 368,570

4,000 0 0 0 0 0 410,270 0 414,270

0 0 0 0

$519,248

$490,744

$523,026

$553,827

103

Approved Budget

APPEALS AND SUPPORT BUDGET

2013/2014 APPROVED

A. SALARIES & WAGES 4001 Full Time 4002 Overtime 4004 Contract Labor 4006 Employee Severance 4007 Salary Continuation

B. AUTO EXPENSES 4106 Full Time 4107 Other

D. OPERATIONAL SERVICES 4320 Telephone

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

514,007 12,235 32,280 0 0 558,522

522,740 2,632 30,300 0 0 555,672

546,136 12,235 32,280 0 0 590,651

542,829 8,000 32,960 0 0 583,789

0 0 0

5,000 464 50 6,192 826 140 0 0 0 0 0 0 12,672

2,068 386 0 0 288 0 0 0 0 0 0 0 2,742

5,000 623 50 6,192 826 224 0 0 0 0 0 0 12,915

5,000 648 50 6,192 743 0 0 0 0 0 0 0 12,633

0 0

0 0 0 0 0 0 0 0 0 0 0 0 0

104

Approved Budget

APPEALS AND SUPPORT BUDGET

2013/2014 APPROVED

F. MAINTENANCE OF EQUIPMENT 4540 Equipment 4541 Copiers 4542 Typewriters 4543 Computer 4544 P/C Maintenance 4545 Terminal 4546 Software Maintenance

G. CONTRACTUAL SERVICES 4650 Lease of Building 4651 Copier System 4652 Lease of Equipment 4657 Other 4659 Janitorial 4660 Delivery Service 4661 Lease of Software

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

1,955 0 0 0 0 0 0 1,955

0 0 0 0 0 0 0 0

1,305 0 0 0 0 0 0 1,305

0 0 800 0 0 0 0 800

0 0 0 0 0 0 0 0

0 0 800 0 0 0 0 800

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

105

Approved Budget

APPEALS AND SUPPORT BUDGET

2013/2014 APPROVED

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

124,151 94,039 1,518 3,510 0 142 0 5,407 0 6,471 0 0 235,238

115,359 94,649 1,335 3,374 0 71 0 4,307 0 8,667 0 0 227,762

135,252 106,593 1,528 4,050 0 142 0 5,433 0 6,670 0 0 259,668

141,632 104,657 1,528 4,050 0 142 0 5,616 0 7,260 0 0 264,885

0 0 0 0 0 0 0 0 0

0 0 0 0

$809,187

$786,176

$865,339

$862,612

106

Approved Budget

BUILDING SERVICES BUDGET

2013/2014 APPROVED

A. SALARIES & WAGES 4001 Full Time 4002 Overtime 4004 Contract Labor 4006 Employee Severance 4007 Salary Continuation

B. AUTO EXPENSES 4106 Full Time 4107 Other

D. OPERATIONAL SERVICES 4320 Telephone

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

84,179 9,500 0 0 0 93,679

74,841 21,776 0 0 0 96,617

89,105 9,500 0 0 0 98,605

91,199 10,000 0 0 0 101,199

0 985 985

0 719 719

0 985 985

225 0 50 0 0 0 0 0 14,166 0 0 4,500 18,941

1,104 0 100 0 355 0 0 0 14,503 0 0 4,866 20,928

250 50 0 0 0 0 0 0 15,000 0 0 6,000 21,300

250 50 0 0 0 0 0 0 15,500 0 0 6,000 21,800

68,500 68,500

63,632 63,632

75,000 75,000

68,500 68,500

46,050 216,365 19,001 41,070 922 3,780 9,897 4,112 11,220 1,096 19,421 3,000 375,934

45,252 187,511 21,797 38,400 817 3,600 9,231 3,265 10,792 984 18,485 2,000 342,134

46,400 187,344 20,976 40,302 1,099 3,969 9,937 3,979 11,603 1,095 19,224 7,000 352,928

56,400 189,123 23,323 40,302 1,108 3,969 10,000 3,704 11,603 1,096 19,705 3,000 363,333

107

Approved Budget

BUILDING SERVICES BUDGET

2013/2014 APPROVED

F. MAINTENANCE OF EQUIPMENT 4540 Equipment 4541 Copiers 4542 Typewriters 4543 Computer 4544 P/C Maintenance 4545 Terminal 4546 Software Maintenance

G. CONTRACTUAL SERVICES 4650 Lease of Building 4651 Copier System 4652 Lease of Equipment 4657 Other 4659 Janitorial 4660 Delivery Service 4661 Lease of Software

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

9,365 0 0 0 0 0 0 9,365

17,196 0 0 0 0 0 0 17,196

9,365 0 0 0 0 0 0 9,365

7,038 0 0 0 0 0 0 7,038

0 73,969 0 0 0 0 0 73,969

0 91,308 0 0 0 0 0 91,308

0 73,969 0 0 0 0 0 73,969

0 84,000 1,800 0 0 0 0 85,800

0 0 0 0 0 0 0 0 0 0 0 0

19,100 16,740 2,777 540 115,200 0 0 856 0 1,395 0 0 156,608

13,101 17,156 2,382 346 132,372 0 0 784 0 1,387 0 0 167,528

20,808 18,824 2,727 540 136,900 0 0 858 0 1,430 0 0 182,087

21,790 19,228 2,727 540 133,600 0 0 904 0 1,467 0 0 180,256

108

Approved Budget

BUILDING SERVICES BUDGET

2013/2014 APPROVED

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

9006 Capital Imp. Program TOTAL

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

0 0 0 0 0 0 0 0 0

50,000 0 0 50,000

74,976 0 0 74,976

8,000 0 0 8,000

0 0 0 0

166,571

$847,981

$1,041,609

$822,239

$828,911

109

Approved Budget

DEPARTMENT: DIVISIONS:

LEGAL SERVICES 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 ACTIVITY INDICATORS: 2013/2014 ACTUAL 1

2014/2015 ESTIMATE 1

1147

1300

Lawsuits Actives

175

195

Binding Arbitrations Filed

143

160

Settlement Conferences Attended

Binding Arbitration Hearings Attended

LEGAL SERVICES: Divisions Supervised Number of Employees Lawsuits Filed

SOAH Hearings Attended

Dallas Central Appraisal District

110

Approved Budget

LEGAL SERVICES DEPARTMENT

PERSONNEL SCHEDULE

POSITION/TITLE

NUMBER

GRADE

MONTHLY MONTHLY SALARY/RANGE AUTO EXPENSE

Director Legal Services

9004-14175

200

Litigation Specialist

5371-8467

200

Ex. Administrative Assistant

3675-4594

TOTAL

Dallas Central Appraisal District

111

Approved Budget

OPERATING BUDGET LEGAL SERVICES

Department Resources

Expenditures Staff

2013/2014 APPROVED

$1,304,260 3

2013/2014 ACTUAL

2014/2015 APPROVED

$1,378,224 3

$1,327,816 3

2015/2016 APPROVED

$1,343,065 3

BUDGET COMPARISON SUMMARY

Category Salaries & Wages

2013/2014 APPROVED

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

266,021

210,619

256,788

244,568

Auto Expenses

4,800

2,600

4,800

Supplies & Materials

3,925

3,520

4,180

4,125

Operational Services

Maintenance of Structures

Maintenance of Equipment

710

778

960

Sundry Expenses

13,441

6,582

11,276

11,662

Insurance & Benefits

80,363

71,662

85,686

84,950

Professional Services

935,000

1,082,463

964,126

992,000

Capital Expenditures

$1,304,260

$1,378,224

$1,327,816

$1,343,065

Contractual Services

TOTAL

Dallas Central Appraisal District

112

Approved Budget

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.

Dallas Central Appraisal District

113

Approved Budget

LEGAL SERVICES BUDGET

2013/2014 APPROVED

A. SALARIES & WAGES 4001 Full Time 4002 Overtime 4004 Contract Labor 4006 Employee Severance 4007 Salary Continuation

B. AUTO EXPENSES 4106 Full Time 4107 Other

D. OPERATIONAL SERVICES 4320 Telephone

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

256,021 0 0 10,000 0 266,021

210,619 0 0 0 0 210,619

246,788 0 0 10,000 0 256,788

234,568 0 0 10,000 0 244,568

4,800 0 4,800

2,600 0 2,600

4,800 0 4,800

2,475 170 900 80 300 0 0 0 0 0 0 0 3,925

3,398 0 0 47 75 0 0 0 0 0 0 0 3,520

2,390 500 470 100 720 0 0 0 0 0 0 0 4,180

3,500 500 0 50 75 0 0 0 0 0 0 0 4,125

0 0

0 0 0 0 0 0 0 0 0 0 0 0

114

Approved Budget

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 Comptrollerâ&#x20AC;&#x2122;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.

Dallas Central Appraisal District

115

Approved Budget

LEGAL SERVICES BUDGET

2013/2014 APPROVED

F. MAINTENANCE OF EQUIPMENT 4540 Equipment 4541 Copiers 4542 Typewriters 4543 Computer 4544 P/C Maintenance 4545 Terminal 4546 Software Maintenance

G. CONTRACTUAL SERVICES 4650 Lease of Building 4651 Copier System 4652 Lease of Equipment 4657 Other 4659 Janitorial 4660 Delivery Service 4661 Lease of Software

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

0 0 0 0 0 0 0 0

0 0 710 0 0 0 0 710

0 0 778 0 0 0 0 778

0 0 960 0 0 0 0 960

2,645 690 0 10,106 0 0 0 0 0 0 0 13,441

1,485 350 0 4,747 0 0 0 0 0 0 0 6,582

2,815 480 0 7,981 0 0 0 0 0 0 0 11,276

3,055 735 0 7,872 0 0 0 0 0 0 0 11,662

116

Approved 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 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. Group Benefits insurance provides for the premium payments to the Districtâ&#x20AC;&#x2122;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, health benefits fair, retirement receptions and luncheons, employee incentives, recognitions, and appreciations.

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 yearâ&#x20AC;&#x2122;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.

Dallas Central Appraisal District

117

Approved Budget

LEGAL SERVICES BUDGET

2013/2014 APPROVED

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

28,650 46,609 560 810 0 0 0 1,797 0 1,937 0 0 80,363

19,450 47,667 618 414 0 0 0 1,386 0 2,127 0 0 71,662

31,212 47,570 708 810 0 0 0 1,773 0 3,613 0 0 85,686

32,684 45,480 708 810 0 0 0 1,797 0 3,471 0 0 84,950

840,000 0 40,000 0 0 0 0 50,000 5,000 935,000

840,000 0 37,575 0 0 0 0 190,488 14,400 1,082,463

840,000 0 60,000 0 0 10,500 0 50,000 3,626 964,126

840,000 0 50,000 0 0 10,500 0 75,000 16,500 992,000

0 0 0 0

$1,304,260

$1,378,224

$1,327,816

$1,343,065

118

Approved Budget

CAPITAL EXPENDITURE SCHEDULE CONSOLIDATED LEGAL SERVICES

Equipment $ -0-

Furniture

Dallas Central Appraisal District

$ -0-

119

Approved Budget

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 users and to support Texas legislative changes.

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

Continue to monitor and maintain the existing internal and external network connections and hardware, protecting DCAD Data and Electronic Assets with enhanced security and performance monitoring systems.

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 in order 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 Crystal Reports. c. The elimination of unnecessary reports and/or jobs. 5.

Maintain an accurate GIS parcel ownership map to support MARS and Web applications. Support coverageâ&#x20AC;&#x2122;s, including abstracts, political boundaries, neighborhoods, market areas, roads with address ranges, freeways, contours, flood plains, hydrology, etc.

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

Continue to enhance online Web Systems to support new legislation and increased taxpayer and tax agent functionality.

INFORMATION TECHNOLOGY DEPARTMENT ACTIVITY INDICATORS: 2013/2014 ACTUALS

2014/2015 ESTIMATES

Divisions Supervised

Total Number of Employees

MARS Logs Received

246

225

MARS Logs Completed

167

150

User Work Orders

821

750

INFORMATION TECHNOLOGY

Dallas Central Appraisal District

120

Approved Budget

INFORMATION TECHNOLOGY DEPARTMENT PERSONNEL SCHEDULE (Salary Schedule B)

Number

Grade

Monthly Salary/Range

Director of Information Technology

9958-14939

Applications Manager

6333-10117

Senior Applications Project Leader

6333-10117

Computer Systems Manager

6333-10117

Database Administrator/Web Administrator

6096-9600

Assistant Computer Systems Manager

6096-9600

Sr. Programmer Analyst

5831-8746

Programmer Analyst II

4467-7133

GIS Administrator

4467-7133

Desktop Support Supervisor

5831-8746

GIS Developer

3844-5765

Desktop Support Specialists

3673-5510

Total

Position/Title

Dallas Central Appraisal District

121

Monthly Auto Expense 200

Approved Budget

OPERATING BUDGET INFORMATION TECHNOLOGY

Department Resources

Expenditures Staff

2013/2014 APPROVED

$2,421,716 16

2013/2014 ACTUAL

2014/2015 APPROVED

$2,383,090 16

$2,498,819 15

2015/2016 APPROVED

$2,829,979 16

BUDGET COMPARISON SUMMARY

Category Salaries & Wages

2013/2014 APPROVED

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

1,205,423

1,226,286

1,313,556

1,471,982

2,510

2,462

2,510

Supplies & Materials

120,334

111,768

110,836

183,005

Operational Services

Maintenance of Structures

Maintenance of Equipment

204,362

189,387

234,812

247,442

Contractual Services

320,998

301,747

274,260

301,170

6,015

1,558

5,895

6,169

Insurance & Benefits

390,484

379,667

440,850

491,731

Professional Services

24,000

16,359

15,000

12,000

Capital Expenditures

147,590

153,856

101,100

113,970

$2,421,716

$2,383,090

$2,498,819

$2,829,979

Auto Expenses

Sundry Expensees

TOTAL

Dallas Central Appraisal District

122

Approved Budget

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.

Dallas Central Appraisal District

123

Approved Budget

INFORMATION TECHNOLOGY BUDGET

2013/2014 APPROVED

A. SALARIES & WAGES 4001 Full Time 4002 Overtime 4004 Contract Labor 4006 Employee Severance 4007 Salary Continuation

B. AUTO EXPENSES 4106 Full Time 4107 Other

D. OPERATIONAL SERVICES 4320 Telephone

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

1,195,423 0 0 10,000 0 1,205,423

1,226,286 0 0 0 0 1,226,286

1,303,556 0 0 10,000 0 1,313,556

1,461,982 0 0 10,000 0 1,471,982

2,400 110 2,510

2,400 62 2,462

2,400 110 2,510

1,650 450 1,470 150 39,968 0 0 0 0 0 76,646 0 120,334

1,607 263 876 94 35,594 0 0 0 0 0 73,334 0 111,768

1,650 500 1,670 150 42,212 0 0 700 0 0 63,954 0 110,836

1,650 480 1,410 150 48,309 0 0 0 0 0 131,006 0 183,005

0 0

0 0 0 0 0 0 0 0 0 0 0 0

124

Approved Budget

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.

Dallas Central Appraisal District

125

Approved Budget

INFORMATION TECHNOLOGY BUDGET

2013/2014 APPROVED

F. MAINTENANCE OF EQUIPMENT 4540 Equipment 4541 Copiers 4542 Typewriters 4543 Computer 4544 P/C Maintenance 4545 Terminal 4546 Software Maintenance

G. CONTRACTUAL SERVICES 4650 Lease of Building 4651 Copier System 4652 Lease of Equipment 4657 Other 4659 Janitorial 4660 Delivery Service 4661 Lease of Software 4662 GIS Mapping Service

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

14,337 0 0 0 85,679 0 104,346 204,362

6,308 0 0 0 84,945 0 98,134 189,387

12,330 0 0 0 99,662 0 122,820 234,812

12,650 0 0 0 107,894 0 126,898 247,442

0 0 211,209 40,224 0 0 0 69,565 320,998

0 0 216,048 54,564 0 0 0 31,135 301,747

0 0 200,530 39,730 0 0 0 34,000 274,260

0 0 202,320 64,850 0 0 0 34,000 301,170

126

Approved Budget

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. Bonds include expenses for employee bonds and notary fees. Group Benefits insurance provides for the premium payments to the Districtâ&#x20AC;&#x2122;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, health benefits fair, retirement receptions and luncheons, employee incentives, recognitions, and appreciations.

Dallas Central Appraisal District

127

Approved Budget

INFORMATION TECHNOLOGY BUDGET

2013/2014 APPROVED

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

3,685 1,630 0 0 0 0 0 0 700 0 0 6,015

604 759 0 0 0 0 0 0 195 0 0 1,558

3,685 1,510 0 0 0 0 0 0 700 0 0 5,895

3,685 1,984 0 0 0 0 0 0 500 0 0 6,169

143,251 214,051 3,504 4,050 0 0 0 8,825 0 16,803 0 0 390,484

130,195 218,891 2,782 2,991 0 0 0 8,046 0 16,762 0 0 379,667

156,060 249,307 3,185 4,320 0 0 0 9,042 0 18,936 0 0 440,850

174,316 278,233 3,185 4,320 0 0 0 10,443 0 21,234 0 0 491,731

128

Approved Budget

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.

Dallas Central Appraisal District

129

Approved Budget

INFORMATION TECHNOLOGY BUDGET

2013/2014 APPROVED

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

9005 Technology Development TOTAL

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

0 0 24,000 0 0 0 0 0 24,000

0 0 16,359 0 0 0 0 0 16,359

0 0 15,000 0 0 0 0 0 15,000

0 0 12,000 0 0 0 0 0 12,000

0 147,590 0 147,590

0 153,856 0 153,856

0 101,100 0 101,100

0 113,970 0 113,970

$2,421,716

$2,383,090

$2,498,819

130

$2,829,979

Approved Budget

CAPITAL EXPENDITURES SCHEDULE INFORMATION TECHNOLOGY

Equipment (2) (2) (1) (8) (1)

Dell R710 Dell MD3220 Disk Array Dell N4032F Switch Dell N2048 Switches Battery Cabinet for UPS

$ 37,000 32,600 13,200 21,920 9,250

Total

$113,970

Furniture

Dallas Central Appraisal District

$ -0-

131

Approved Budget

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 effective and efficient internal procedures to properly track all changes to the appraisal records; to process and distribute 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 all agricultural use and open-space land applications; to process Over 65 tax deferrals; to process ISD tax freeze 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 and agricultural 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

132

Approved Budget

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

133

Approved Budget

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).

Dallas Central Appraisal District

134

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT

Dallas Central Appraisal District

135

Approved Budget

APPRAISAL SERVICES ACTIVITY INDICATORS: 2013/2014 ACTUAL

RESIDENTIAL:

2014/2015 ESTIMATE

Permits

29,965

33,025

Conventional Revaluation

24,949

74,000

Programmatic Revaluation

288,098

230,000

2013/2014 ACTUAL

COMMERCIAL: Permits Revaluation

5,313

6,150

29,471

23,519

2013/2014 ACTUAL

BUSINESS PERSONAL PROPERTY: Accounts Reviewed Freeport Leased Equipment Aircraft

2014/2015 ESTIMATE

99,804

100,321

1,410

1,412

14,213

13,427

699

670

2013/2014 ACTUAL

PRINTING REQUIREMENTS:

2014/2015 ESTIMATE

BPP Renditions

77,856

85,000

Notices Mailed:

397,387

390,235

Full Notices

333,925

325,235

63,462

65,000

Tax Consultant Notices

Dallas Central Appraisal District

136

Approved Budget

ACTIVITY INDICATORS: 2013/2014 ACTUAL

APPRAISAL â&#x20AC;&#x201C; PR/EXEMPTIONS: Ag Reval (Accounts)

2014/2015 ESTIMATE

954

950

1,345

1,100

250

New Additions

1,452

1,450

Splits

1,434

1,450

301

425

Field Inspections Partials/Totals Historic Sites

Abatements

2013/2014 ACTUAL

CLERICAL:

2014/2015 ESTIMATE

Customer Service Calls/Walk-ins

27,109

28,000

Deeds

79,120

70,000

Homestead Exemption Applications

69,658

62,350

2,019

2,100

14,885

23,500

347,754

355,000

Audit Process

782

25,500

Tax Deferrals

781

700

TE Prorations

415

500

1,263

875

AFC Process Mailing Address Change Scanning Documents

Transfer Over-65 Tax Ceiling

Dallas Central Appraisal District

137

Approved Budget

APPRAISAL SERVICES DEPARTMENT PERSONNEL SCHEDULE

POSITION/TITLE

NUMBER

GRADE

MONTHLY MONTHLY AUTO SALARY/RANGE EXPENSE

Director of Appraisal

9004-14175

200

Appraisal Division Managers

7896-11844

200

Appraisal Div. Assist. Managers

5792-9242

200

Appraisal Supervisors

5371-8467

200

Senior Staff Appraisers/ Territorial Appraisers

4160-6240

600

Appraiser, Staff Appraisers

20-21

2833-5513

600

Special Inventory (SI) Appraiser

3675-5513

600

Administrative Assistants

2667-4109

BPP SI Appraisal Assistant/Team Leader

2667-4109

2494-3929

Property Records/Exemptions (PRE) Manager

7896-11844

200

PRE Assistant Manager

5792-9242

200

PRE Appraisal Supervisor

5371-8467

200

PRE Administrative Supervisor

4160-6240

PRE Senior Staff Appraiser

4160-6240

600

PRE Staff Appraiser

3675-5513

600

PRE Appraisal Assistants

2494-3929

PRE Administrative Assistant

2667-4109

PRE Team Leaders

2667-4109

Appraisal Assistants

Dallas Central Appraisal District

138

Approved Budget

PRE Senior Researcher

2494-3929

PRE Receptionist

2494-3929

GIS Supervisor

4160-6240

2833-4533

2667-4109

PRE Research Specialists

GIS Specialists II GIS Specialists Totals

Dallas Central Appraisal District

171

139

Approved Budget

OPERATING BUDGET CONSOLIDATED APPRAISAL SERVICES

Department Resources

Expenditures Staff

2013/2014 APPROVED

$13,384,986 173

2013/2014 ACTUAL

2014/2015 APPROVED

$13,207,959 173

$14,228,577 171

2015/2016 APPROVED

$14,524,340 171

BUDGET COMPARISON SUMMARY

Category Salaries & Wages

2013/2014 APPROVED

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

8,548,968

8,511,733

8,994,703

9,145,154

Auto Expenses

738,052

704,790

738,052

Supplies & Materials

265,699

303,479

309,835

332,937

Operational Services

Maintenance of Structures

Maintenance of Equipment

2,053

163

350

Contractual Services

(611)

17,080

19,914

14,800

20,812

159,931

150,511

164,443

183,850

Insurance & Benefits

3,588,703

3,453,644

3,942,081

4,038,685

Professional Services

64,500

Capital Expenditures

$13,384,986

$13,207,959

$14,228,577

$14,524,340

Sundry Expensees

TOTAL

Dallas Central Appraisal District

140

Approved Budget

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, CDâ&#x20AC;&#x2122;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.

Dallas Central Appraisal District

141

Approved Budget

CONSOLIDATED APPRAISAL SERVICES BUDGET

2013/2014 APPROVED

A. SALARIES & WAGES 4001 Full Time 4002 Overtime 4004 Contract Labor 4006 Employee Severance 4007 Salary Continuation

B. AUTO EXPENSES 4106 Full Time 4107 Other

D. OPERATIONAL SERVICES 4320 Telephone

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

8,491,198 18,290 29,480 10,000 0 8,548,968

8,465,153 16,441 30,139 0 0 8,511,733

8,939,078 16,725 28,900 10,000 0 8,994,703

9,083,070 18,424 33,660 10,000 0 9,145,154

736,800 1,252 738,052

704,016 774 704,790

736,800 1,252 738,052

12,796 9,043 200,423 15,613 22,024 0 0 5,800 0 0 0 0 265,699

9,151 7,478 256,032 19,742 7,911 0 0 3,165 0 0 0 0 303,479

12,424 10,753 236,386 19,544 23,928 0 0 6,800 0 0 0 0 309,835

11,749 10,644 264,487 21,107 19,950 0 0 5,000 0 0 0 0 332,937

0 0

142

Approved Budget

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 brokerâ&#x20AC;&#x2122;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, Coleâ&#x20AC;&#x2122;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.

Dallas Central Appraisal District

143

Approved Budget

CONSOLIDATED APPRAISAL SERVICES BUDGET

2013/2014 APPROVED

F. MAINTENANCE OF EQUIPMENT 4540 Equipment 4541 Copiers 4542 Typewriters 4543 Computer 4544 P/C Maintenance 4545 Terminal 4546 Software Maintenance

G. CONTRACTUAL SERVICES 4650 Lease of Building 4651 Copier System 4652 Lease of Equipment 4657 Other 4659 Janitorial 4660 Delivery Service 4661 Lease of Software

Dallas Central Appraisal District

2013/2014 ACTUAL

0 0 0 0 0 0 0 0 0 0 0 0

2,053 0 0 0 0 0 0 2,053

2014/2015 APPROVED

0 0 0 0 0 0 0 0 0 0 0 0

(611) 0 0 0 0 0 0 (611)

2015/2016 APPROVED

0 0 0 0 0 0 0 0 0 0 0 0

163 0 0 0 0 0 0 163

350 0 0 0 0 0 0 350

0 0 17,080 0 0 0 0

0 0 19,914 0 0 0 0

0 0 14,800 0 0 0 0

0 0 20,812 0 0 0 0

17,080

19,914

14,800

20,812

144

Approved Budget

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. Bonds include expenses for employee bonds and notary fees. Group Benefits insurance provides for the premium payments to the Districtâ&#x20AC;&#x2122;s ancillary benefit plans including Life, Accidental Death and Dismemberment, Long Term Disability coverage, Flexible Spending Account Claims, 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, health benefits fair, retirement receptions and luncheons, employee incentives, recognitions, and appreciations.

Dallas Central Appraisal District

145

Approved Budget

CONSOLIDATED APPRAISAL SERVICES BUDGET

2013/2014 APPROVED

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

18,475 109,328 5,800 26,328 0 0 0 0 0 0 0 159,931

12,581 112,546 6,977 18,407 0 0 0 0 0 0 0 150,511

17,920 124,473 9,500 12,550 0 0 0 0 0 0 0 164,443

16,693 124,507 7,575 35,015 60 0 0 0 0 0 0 183,850

1,642,607 1,652,311 41,088 48,330 0 0 0 79,124 0 125,243 0 0 3,588,703

1,532,011 1,659,649 37,005 35,235 0 0 0 71,005 0 118,739 0 0 3,453,644

1,789,485 1,851,692 42,372 49,140 0 0 0 79,238 0 130,154 0 0 3,942,081

1,863,007 1,869,276 42,372 49,140 0 0 0 83,021 0 131,869 0 0 4,038,685

146

Approved Budget

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.

Dallas Central Appraisal District

147

Approved Budget

CONSOLIDATED APPRAISAL SERVICES BUDGET

2013/2014 APPROVED

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

0 0 40,000 0 24,500 0 0 0 64,500

0 0 0 0

$13,384,986

$13,207,959

$14,228,577

$14,524,340

148

Approved Budget

CAPITAL EXPENDITURE SCHEDULE CONSOLIDATED APPRAISAL SERVICES

Equipment $ -0-

Furniture $ -0-

Dallas Central Appraisal District

149

Approved Budget

CENTRAL OFFICE BUDGET

2013/2014 APPROVED

A. SALARIES & WAGES 4001 Full Time 4002 Overtime 4004 Contract Labor 4006 Employee Severance 4007 Salary Continuation

B. AUTO EXPENSES 4106 Full Time 4107 Other

D. OPERATIONAL SERVICES 4320 Telephone

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

126,306 0 0 10,000 0 136,306

129,440 0 0 0 0 129,440

133,324 0 0 10,000 0 143,324

138,474 0 0 10,000 0 148,474

2,400 0 2,400

95 0 154,552 0 225 0 0 5,800 0 0 0 0 160,672

158 0 226,144 0 0 0 0 3,165 0 0 0 0 229,467

50 0 195,590 725 725 0 0 6,800 0 0 0 0 203,890

150 0 225,582 0 0 0 0 5,000 0 0 0 0 230,732

0 0

0 0 0 0 0 0 0 0 0 0 0 0

150

Approved Budget

CENTRAL OFFICE BUDGET

2013/2014 APPROVED

F. MAINTENANCE OF EQUIPMENT 4540 Equipment 4541 Copiers 4542 Typewriters 4543 Computer 4544 P/C Maintenance 4545 Terminal 4546 Software Maintenance

G. CONTRACTUAL SERVICES 4650 Lease of Building 4651 Copier System 4652 Lease of Equipment 4657 Other 4659 Janitorial 4660 Delivery Service 4661 Lease of Software

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

0 0 0 0 0 0 0 0

350 0 0 0 0 0 0 350

0 0 2,500 0 0 0 0 2,500

0 0 4,522 0 0 0 0 4,522

0 0 0 0 0 0 0 0

0 0 4,456 0 0 0 0 4,456

1,800 345 5,800 4,973 0 0 0 0 0 0 0 12,918

1,665 335 6,977 3,427 0 0 0 0 0 0 0 12,404

2,090 345 9,500 5,072 0 0 0 0 0 0 0 17,007

2,020 335 7,575 8,265 0 0 0 0 0 0 0 18,195

151

Approved Budget

CENTRAL OFFICE BUDGET

2013/2014 APPROVED

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

9,550 22,999 555 270 0 0 0 741 0 0 0 0 34,115

46,241 24,385 301 207 0 0 0 2,376 0 0 0 0 73,510

10,404 25,910 345 270 0 0 0 743 0 0 0 0 37,672

10,895 26,766 345 270 0 0 0 800 0 0 0 0 39,076

0 0 40,000 0 0 0 0 0 40,000

0 0 0 0

$388,911

$491,743

$444,293

$483,683

152

Approved Budget

RESIDENTIAL BUDGET

2013/2014 APPROVED

A. SALARIES & WAGES 4001 Full Time 4002 Overtime 4004 Contract Labor 4006 Employee Severance 4007 Salary Continuation

B. AUTO EXPENSES 4106 Full Time 4107 Other

D. OPERATIONAL SERVICES 4320 Telephone

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

2,648,835 3,447 0 0 0 2,652,282

2,555,244 0 0 0 0 2,555,244

2,739,282 1,538 0 0 0 2,740,820

2,754,075 1,538 0 0 0 2,755,613

302,400 0 302,400

279,200 0 279,200

295,200 0 295,200

2,535 2,716 0 5,550 3,683 0 0 0 0 0 0 0 14,484

2,601 2,414 0 12,213 375 0 0 0 0 0 0 0 17,603

2,556 2,928 0 7,910 3,652 0 0 0 0 0 0 0 17,046

2,815 3,008 0 8,309 3,760 0 0 0 0 0 0 0 17,892

0 0

0 0 0 0 0 0 0 0 0 0 0 0

153

Approved Budget

RESIDENTIAL BUDGET

2013/2014 APPROVED

F. MAINTENANCE OF EQUIPMENT 4540 Equipment 4541 Copiers 4542 Typewriters 4543 Computer 4544 P/C Maintenance 4545 Terminal 4546 Software Maintenance

G. CONTRACTUAL SERVICES 4650 Lease of Building 4651 Copier System 4652 Lease of Equipment 4657 Other 4659 Janitorial 4660 Delivery Service 4661 Lease of Software

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

0 0 0 0 0 0 0 0

0 0 380 0 0 0 0 380

0 0 392 0 0 0 0 392

0 0 380 0 0 0 0 380

0 0 406 0 0 0 0 406

3,620 10,796 0 3,570 0 0 0 0 0 0 0 17,986

1,734 8,146 0 4,208 0 0 0 0 0 0 0 14,088

3,120 11,115 0 100 0 0 0 0 0 0 0 14,335

3,330 10,657 0 7,128 0 0 0 0 0 0 0 21,115

154

Approved Budget

RESIDENTIAL BUDGET

2013/2014 APPROVED

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

477,502 528,002 14,253 13,500 0 0 0 23,847 0 39,131 0 0 1,096,235

393,069 516,049 12,753 9,856 0 0 0 20,950 0 35,986 0 0 988,663

520,199 580,951 14,603 14,040 0 0 0 23,682 0 40,292 0 0 1,193,767

533,844 579,654 14,603 14,040 0 0 0 24,541 0 40,236 0 0 1,206,918

0 0 0 0 0 0 0 0 0

0 0 0 0

$4,083,767

$3,855,190

$4,261,548

$4,297,144

155

Approved Budget

BUSINESS PERSONAL PROPERTY BUDGET

2013/2014 APPROVED

A. SALARIES & WAGES 4001 Full Time 4002 Overtime 4004 Contract Labor 4006 Employee Severance 4007 Salary Continuation

B. AUTO EXPENSES 4106 Full Time 4107 Other

D. OPERATIONAL SERVICES 4320 Telephone

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

2,200,053 6,288 29,480 0 0 2,235,821

2,240,760 4,825 30,139 0 0 2,275,724

2,361,508 6,132 28,900 0 0 2,396,540

2,387,950 5,000 33,660 0 0 2,426,610

237,600 0 237,600

229,300 0 229,300

237,600 0 237,600

4,205 1,533 0 5,527 1,894 0 0 0 0 0 0 0 13,159

2,763 1,711 46 3,218 1,473 0 0 0 0 0 0 0 9,211

4,211 2,156 0 4,834 3,536 0 0 0 0 0 0 0 14,737

3,177 2,156 0 5,918 1,740 0 0 0 0 0 0 0 12,991

0 0

0 0 0 0 0 0 0 0 0 0 0 0

156

Approved Budget

BUSINESS PERSONAL PROPERTY BUDGET

2013/2014 APPROVED

F. MAINTENANCE OF EQUIPMENT 4540 Equipment 4541 Copiers 4542 Typewriters 4543 Computer 4544 P/C Maintenance 4545 Terminal 4546 Software Maintenance

G. CONTRACTUAL SERVICES 4650 Lease of Building 4651 Copier System 4652 Lease of Equipment 4657 Other 4659 Janitorial 4660 Delivery Service 4661 Lease of Software

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

350 0 0 0 0 0 0 350

0 0 0 0 0 0 0 0

0 0 760 0 0 0 0 760

0 0 798 0 0 0 0 798

0 0 760 0 0 0 0 760

0 0 812 0 0 0 0 812

2,400 8,515 0 5,235 0 0 0 0 0 0 0 16,150

3,805 9,824 0 5,341 0 0 0 0 0 0 0 18,970

2,805 9,665 0 5,038 0 0 0 0 0 0 0 17,508

1,560 8,962 0 5,548 0 0 0 0 0 0 0 16,070

157

Approved Budget

BUSINESS PERSONAL PROPERTY BUDGET

2013/2014 APPROVED

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

429,752 436,732 11,226 12,690 0 0 0 20,622 0 35,259 0 0 946,281

403,623 442,621 10,432 9,472 0 0 0 18,425 0 34,020 0 0 918,593

468,179 497,340 11,944 12,150 0 0 0 20,859 0 36,630 0 0 1,047,102

490,265 499,805 11,944 12,150 0 0 0 21,872 0 36,997 0 0 1,073,033

0 0 0 0 24,500 0 0 0 24,500

0 0 0 0

$3,474,621

$3,477,096

$3,738,747

$3,791,616

158

Approved Budget

COMMERCIAL BUDGET

2013/2014 APPROVED

A. SALARIES & WAGES 4001 Full Time 4002 Overtime 4004 Contract Labor 4006 Employee Severance 4007 Salary Continuation

B. AUTO EXPENSES 4106 Full Time 4107 Other

D. OPERATIONAL SERVICES 4320 Telephone

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

1,614,865 2,711 0 0 0 1,617,576

1,605,308 2,697 0 0 0 1,608,005

1,667,683 2,683 0 0 0 1,670,366

1,708,608 2,886 0 0 0 1,711,494

158,400 0 158,400

153,730 0 153,730

158,400 0 158,400

1,564 2,312 0 1,336 5,196 0 0 0 0 0 0 0 10,408

343 1,056 183 507 1,331 0 0 0 0 0 0 0 3,420

1,210 2,658 0 1,396 5,848 0 0 0 0 0 0 0 11,112

1,210 2,462 0 1,460 5,325 0 0 0 0 0 0 0 10,457

0 0

0 0 0 0 0 0 0 0 0 0 0 0

159

Approved Budget

COMMERCIAL BUDGET

2013/2014 APPROVED

F. MAINTENANCE OF EQUIPMENT 4540 Equipment 4541 Copiers 4542 Typewriters 4543 Computer 4544 P/C Maintenance 4545 Terminal 4546 Software Maintenance

G. CONTRACTUAL SERVICES 4650 Lease of Building 4651 Copier System 4652 Lease of Equipment 4657 Other 4659 Janitorial 4660 Delivery Service 4661 Lease of Software

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

0 0 0 0 0 0 0 0

0 0 380 0 0 0 0 380

0 0 392 0 0 0 0 392

0 0 380 0 0 0 0 380

0 0 406 0 0 0 0 406

5,740 75,000 0 5,905 0 0 0 0 0 0 0 86,645

4,053 80,283 0 4,625 0 0 0 0 0 0 0 88,961

4,695 88,438 0 100 0 0 0 0 0 0 0 93,233

6,050 88,500 0 6,965 0 0 0 0 0 0 0 101,515

160

Approved Budget

COMMERCIAL BUDGET

2013/2014 APPROVED

J. PROFESSIONAL SERVICES 4980 Legal Services 4981 Auditing 4982 Consultants 4984 Deed Services 4986 Appraisal of Autos 4987 State Office of Adm. Hearings 4990 ARB Comp. for Services

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

286,501 317,367 8,870 8,640 0 0 0 14,418 0 21,853 0 0 657,649

268,881 321,243 8,085 6,197 0 0 0 13,416 0 21,080 0 0 638,902

312,120 349,111 9,258 9,180 0 0 0 14,301 0 22,973 0 0 716,943

326,843 355,280 9,258 9,180 0 0 0 15,135 0 23,517 0 0 739,213

0 0 0 0 0 0 0 0

0 0 0 0

$2,531,058

$2,493,410

$2,650,434

$2,721,485

161

Approved Budget

PROPERTY RECORDS/EXEMPTIONS BUDGET

2013/2014 APPROVED

A. SALARIES & WAGES 4001 Full Time 4002 Overtime 4004 Contract Labor 4006 Employee Severance 4007 Salary Continuation

B. AUTO EXPENSES 4106 Full Time 4107 Other

D. OPERATIONAL SERVICES 4320 Telephone

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

1,901,139 5,844 0 0 0 1,906,983

1,934,400 8,919 0 0 0 1,943,319

2,037,281 6,372 0 0 0 2,043,653

2,093,963 9,000 0 0 0 2,102,963

36,000 1,252 37,252

39,386 774 40,160

43,200 1,252 44,452

4,397 2,482 45,871 3,200 11,026 0 0 0 0 0 0 0 66,976

3,286 2,297 29,659 3,804 4,732 0 0 0 0 0 0 0 43,778

4,397 3,011 40,796 4,679 10,167 0 0 0 0 0 0 0 63,050

4,397 3,018 38,905 5,420 9,125 0 0 0 0 0 0 0 60,865

0 0

0 0 0 0 0 0 0 0 0 0 0 0

162

Approved Budget

PROPERTY RECORDS/EXEMPTIONS BUDGET

2013/2014 APPROVED

F. MAINTENANCE OF EQUIPMENT 4540 Equipment 4541 Copiers 4542 Typewriters 4543 Computer 4544 P/C Maintenance 4545 Terminal 4546 Software Maintenance

G. CONTRACTUAL SERVICES 4650 Lease of Building 4651 Copier System 4652 Lease of Equipment 4657 Other 4659 Janitorial 4660 Delivery Service 4661 Lease of Software 4662 GIS Mapping Service

Dallas Central Appraisal District

1,703 0 0 0 0 0 0 1,703

2013/2014 ACTUAL

2014/2015 APPROVED

(611) 0 0 0 0 0 0 (611)

2015/2016 APPROVED

163 0 0 0 0 0 0 163

0 0 0 0 0 0 0 0

0 0 13,060 0 0 0 0 0 13,060

0 0 13,810 0 0 0 0 0 13,810

0 0 13,280 0 0 0 0 0 13,280

0 0 14,732 0 0 0 0 0 14,732

4,915 14,672 0 6,645 0 0 0 0 0 0 0 26,232

1,324 13,958 0 806 0 0 0 0 0 0 0 16,088

5,210 14,910 0 2,240 0 0 0 0 0 0 0 22,360

3,733 16,053 0 7,109 60 0 0 0 0 0 0 26,955

439,302 347,211 6,184 13,230 0 0 0 19,496 0 29,000 0 0 854,423

420,197 355,351 5,434 9,503 0 0 0 15,838 0 27,653 0 0 833,976

478,583 398,380 6,222 13,500 0 0 0 19,653 0 30,259 0 0 946,597

501,160 407,771 6,222 13,500 0 0 0 20,673 0 31,119 0 0 980,445

163

Approved Budget

PROPERTY RECORDS/EXEMPTIONS BUDGET

2013/2014 APPROVED

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2013/2014 ACTUAL

2014/2015 APPROVED

2015/2016 APPROVED

0 0 0 0 0 0 0 0 0

0 0 0 0

$2,906,629

$2,890,520

$3,133,555

$3,230,412

164

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT

Dallas Central Appraisal District

165

Approved Budget