DCAD Approved Budget 2016-2017

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

APPROVED BUDGET

2016-2017

A P P R A I S A L D I S T R I C T

2016 – 2017 APPROVED BUDGET

as submitted to THE BOARD OF DIRECTORS by W. KENNETH NOLAN Chief Appraiser

DIRECTORS CHAIRMAN SECRETARY DIRECTOR DIRECTOR DIRECTOR

MICHAEL HURTT STEVE PRYOR JOHN WARREN LEW BLACKBURN JOHN THREADGILL

EX OFFICIO DIRECTOR/ VICE CHAIRMAN

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 …………………………………………………………………………………….… 39 Glossary …………………………………………………………………………………….….... 40 Appropriations ………………………………………………………………………………..….42 Employment/Purchasing Policy Statement…………………………………………………..…43 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 Appeals and Support ………………………..…………………………………………….……..101 Building Services ..………..………………………………………………………………..……104 Appraisal Review Board …………………………..……………………………………….…...108

LEGAL SERVICES BUDGET……. …………………………………………………………………... 112

INFORMATION TECHNOLOGY BUDGET …………………………………………………….…. 122

CONSOLIDATED APPRAISAL SERVICES BUDGET …………………………………………… 134 Central Office …………………………………………………………………………………… 152 Residential ………………………………………………………………………………….….

155

Business Personal Property ………………………………………………………………….… 158 Commercial ………………………………………………………………………………….….. 161 Property Records/Exemptions…………………………………………………………………...164

Dallas Central Appraisal District June 2016

To:

Member Governments of Dallas County

Re:

Dallas Central Appraisal District 2016/2017 Annual Budget

We are pleased to present the 2016/2017 Budget that your agency has approved for the Dallas Central Appraisal District (DCAD). The approved amount is $24,471,932.

This budget provides the necessary funding to allow the DCAD to accurately and equitably appraise approximately 828,000 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 $24,471,932 is a +3.36% increase over the amount of funds that were budgeted and approved for the 2015/2016 fiscal year. Our budget history for the last five years is as follows: Budget Year

2012/2013

2013/2014

2014/2015

2015/2016

2016/2017

Budget Amount

$21,516,555

$21,872,977

$23,009,832

$23,677,340

$24,471,932

% Budget Change

0.00%

+1.66%

+5.20%

+2.90%

+3.36%

Merit Increases

0.00%

3.00%

3.00%

3.00%

2.50%

Entity Salary Survey

1.08%

3.13%

2.92%

3.14%

2.68%

Personnel

229

229

228

228

228

As you can see by the chart we have been judicious in the use of your money to fund our operations. We have just completed another successful year of operation, and we continue to believe that our mission is to complete our duties each year in the most timely, efficient, and most importantly, economical way possible. The monies we request each year belong to each of our participating taxing units, but more importantly, to the citizens of Dallas County and as such should be spent in the most careful and efficient way possible. We realize the importance of frugality. We believe we have been good stewards of the public’s monies. We also hope we have earned their trust.

The Budget provides for 228 employees, which is the same staffing level as for the 2015/2016 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 Office of Executive Director/Chief Appraiser 2949 N. Stemmons Freeway  Dallas, Texas 75247-6195  (214) 631-0520

Web Site: www.dallascad.org

Page 2

June 2016

you recall we employed 262 employees in 1982 with 650,000 parcels and today, with this Budget, we have 228 employees with 828,000 parcels. By continuing to improve our technology and working “smarter� we will maintain 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 2016/2017 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 2016/2017 Budget. We look forward to another successful year with your support.

Yours truly,

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

Dallas Central Appraisal District

2

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT

2016-2017 APPROVED BUDGET

Dallas Central Appraisal District

3

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT 2016/2017 APPROVED BUDGET BUDGET COMPARISON EXECUTIVE SUMMARY 2015/2016 APPROVED

2016/2017 APPROVED

BUDGET EXPENDITURES: SALARIES & WAGES

$13,231,728

$13,736,024

AUTO EXPENSE

767,540

887,615

SUPPLIES & MATERIALS

697,577

790,145

OPERATIONAL SERVICES

68,500

37,260

MAINTENANCE OF STRUCTURE

363,333

334,482

MAINTENANCE OF EQUIPMENT

270,482

314,560

CONTRACTUAL SERVICES

579,498

593,817

SUNDRY EXPENSE

324,056

358,265

INSURANCE & BENEFITS

5,689,801

5,675,454

PROFESSIONAL SERVICES

1,570,855

1,622,425

113,970

121,885

0

0

$23,677,340

$24,471,932

$23,437,340

$24,231,932

230,000

230,000

0

0

10,000

10,000

$23,677,340

$24,471,932

CAPITAL EXPENDITURES CONTINGENCY TOTAL EXPENDITURES OPERATING FUNDS SOURCES:

ENTITY ALLOCATIONS (LOCAL SUPPORT) RENDITION FEES INVESTMENT PROCEEDS OTHER INCOME TOTAL REVENUE

Dallas Central Appraisal District

4

Approved Budget

2016/2017 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 redesigned the Notice of Appraised Value form for the 2016 appraisal process. Due to some Legislative changes it was necessary to completely redevelop the form to comply with the new laws but to also make the Notice more property owner friendly. The Legislative Session brought new changes in the ARB with the purchase of new equipment for the ARB hearing rooms. The new law stated that if the chief appraiser uses audiovisual equipment at a protest hearing, the appraisal office shall provide audio visual equipment of the same general type, kind and character for use during the hearing by the property owner or owner’s agent. This is to allow property owners the ability to present their own presentation at the hearing using the same equipment used in the hearing by the appraisal district. The DCAD will equipment the hearing for the 2016 ARB process. Finally new Legislation on the open carry issue will require examining the security of the DCAD facility. Proper signage will be installed on the premises where a meeting of the governmental entity is holding an open meeting that was properly noticed. These will be effective as of January 1, 2016.

The Board of Directors has continued the Capital Improvement Program established 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. Several major projects have been approved and completed such as the installation of a new HVAC chiller system, cooling tower system, and heat exchange system; installation of a new roof; 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; constructed entrance covers at the two main entrances to the building; built a new training room facility; replaced the sewer line, and the completely repaired the sprinkler system. The last two major projects were the replacement of the two building air handlers, coils and controls and the installation of solar screens on select building windows.

All projects were completed under budget and on time.

The Board of Directors approved the replacement of the digital photos of all real property improvements in the MARS program in the 2015/2016 Budget and these new digital images will completed in the last of 2015 and utilized in the 2016 ARB appeals process. The DCAD is under a lease payment

Dallas Central Appraisal District

5

Approved Budget

program for these photos over seven years. The District implemented iPad’s in the field work for the Appraisers instead of the current pen pad devices and the technology has proven to be more efficient and provides even greater costs savings for future budgets. The DCAD will begin to rewrite its existing MARS 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 2016/2017 Budget proposes 228 employees, the same as in the 2015/2016 Budget. A vacancy rate of approximately 1.0% has been incorporated into the full time salary and wage totals. The Budget is presented with a 2.5% merit performance increase for its employees. The contribution level to the Texas County and Retirement System for the fiscal year is funded at 18% and the DCAD proposed a 10% increase in its medical health insurance rates in 2016/2017.

The Approved Budget totals $24,471,932, which is an increase of $794,592 over the 2015/2016 Approved Budget of $23,677,340.

Major expenditure changes and program highlights of the 2016/2017 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

$ 504,296 120,075 92,568 (31,240) (28,851) 44,078 14,319 34,209 (14,347) 51,570 7,915

Total

Dallas Central Appraisal District

$ 794,592

6

Approved Budget

SUMMARY OF CHANGES IN REVENUES The District’s revenue for 2016/2017 equals $24,471,932. Revenue consists primarily of Local Support from each of the member entities served by the DCAD, and increases to $24,231,932 in this 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 Budget and are budgeted for 2016/2017 at $230,000. Other Income includes the sale of documents and information requests and also remains unchanged from the previous year at $10,000. Revenue changes for the 2016/2017 Budget as follows: REVENUES: Local Revenue Special Assessment Income Rendition Fees Investment Proceeds Other Income

$ 794,592 -0-0-0-0-___

Total

Dallas Central Appraisal District

$ 794,592

7

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT

Dallas Central Appraisal District

8

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT 2016/2017 TOTAL APPROVED BUDGET 2014/2015 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

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

12,491,053 31,292 90,158 0 12,776 12,625,279

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

13,431,970 47,786 176,268 50,000 30,000 13,736,024

762,000 3,140 765,140

736,694 1,761 738,455

764,400 3,140 767,540

884,400 3,215 887,615

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

30,675 12,143 359,210 29,647 53,601 0 603 11,601 15,596 6,437 90,005 5,294 614,814

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

37,413 18,808 411,162 44,530 73,982 0 1,160 5,500 16,065 13,995 161,530 6,000 790,145

75,000 75,000

115,166 115,166

68,500 68,500

37,260 37,260

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

55,801 156,419 19,678 38,400 817 3,720 9,314 3,372 11,134 983 18,762 4,569 322,970

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

53,150 161,472 21,646 39,977 1,008 3,969 9,875 3,704 12,190 1,107 23,384 3,000 334,482

9

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT 2016/2017 TOTAL APPROVED BUDGET 2014/2015 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

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

9,133 0 0 0 124,283 0 141,277 274,693

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

30,912 0 0 0 129,994 0 153,654 314,560

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

0 82,089 343,585 69,820 0 0 0 33,710 529,204

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

0 90,000 390,819 78,750 0 248 0 34,000 593,817

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

71,722 139,209 20,232 40,756 242 0 1,866 2,879 0 0 762 277,669

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

83,533 159,505 29,484 76,304 660 0 2,390 3,023 0 500 2,866 358,265

10

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT 2016/2017 TOTAL APPROVED BUDGET 2014/2015 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

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

2,224,255 2,832,650 45,701 3,951 126,874 639 13,063 100,294 15,233 170,262 0 0 5,532,922

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

2,486,063 2,584,683 54,887 66,720 133,600 342 17,000 115,483 15,775 200,901 0 0 5,675,454

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

879,341 10,500 99,134 0 24,500 0 413,659 33,059 9,000 1,469,193

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

878,000 11,500 159,585 0 24,500 13,500 467,340 50,000 18,000 1,622,425

8,000 111,100 0 119,100

18,587 123,009 4,499 146,095

0 113,970 0 113,970

0 121,885 0 121,885

0 0

0 637,161

0 0

0 0

SUBTOTAL

$23,009,832

$23,283,621

$23,677,340

$24,471,932

GRAND TOTAL

$23,009,832

$23,283,621

$23,677,340

$24,471,932

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

11

Approved Budget

EXPENDITURES

Dallas Central Appraisal District

12

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT BUDGET COMPARISON

2014/2015 APPROVED

2014/2015 ACTUAL

$1,209,012

$1,261,628

$800,447

$828,325

CONSOLIDATED ADMINISTRATIVE SERVICES

3,745,608

4,352,635

4,179,509

4,491,128

LEGAL SERVICES

1,327,816

1,200,285

1,343,065

1,345,165

INFORMATION TECHNOLOGY

2,498,819

2,548,628

2,829,979

2,838,095

14,228,577

13,920,445

14,524,340

14,969,219

0

0

0

0

$23,009,832

$23,283,621

$23,677,340

$24,471,932

CATEGORY CONSOLIDATED OFFICE OF CHIEF APPRAISER

CONSOLIDATED APPRAISAL SERVICES CONTINGENCY

Dallas Central Appraisal District

13

2015/2016 2016/2017 APPROVED APPROVED

Approved Budget

2016/2017 BUDGET BY DEPARTMENT OFFICE OF CHIEF APPRAISER

ADMIN. ADMIN SERVICES

LEGAL SERVICES APPRAISAL SERVICES

DEPARTMENT

OFFICE OF CHIEF APPRAISER

INFORMATION TECHNOLOGY

BUDGET TOTAL

PERCENT

$ 828,325

3.4%

ADMINISTRATIVE SERVICES

4,491,128

18.4%

LEGAL SERVICES

1,345,165

5.5%

2,838,09

11.6%

14,969,219

61.1%

INFORMATION TECHNOLOGY APPRAISAL SERVICES

TOTAL

Dallas Central Appraisal District

$24,471,932

14

100.0%

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT BUDGET COMPARISONS SUMMARY

BY CATEGORY CATEGORY SALARIES & WAGES

2014/2015 APPROVED

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

$12,980,393

$12,625,279

$13,231,728

$13,736,024

AUTO EXPENSES

765,140

738,455

767,540

887,615

SUPPLIES & MATERIALS

616,421

614,814

697,577

790,145

OPERATIONAL SERVICES

75,000

115,166

68,500

37,260

MAINT. OF STRUCTURE

352,928

322,970

363,333

334,482

MAINT. OF EQUIPMENT

260,145

274,693

270,482

314,560

CONTRACTUAL SERVICES

499,539

529,204

579,498

593,817

SUNDRY EXPENSES

295,704

277,669

324,056

358,265

INSURANCE & BENEFITS

5,544,681

5,532,922

5,689,801

5,675,454

PROFESSIONAL SERVICES

1,500,781

1,469,193

1,570,855

1,622,425

119,100

783,256

113,970

121,885

$23,009,832

$23,283,621

$23,677,340

$24,471,932

CAPITAL EXPENDITURES SUBTOTAL CONTINGENCY GRAND TOTAL

Dallas Central Appraisal District

0

0

$23,009,832

$23,283,621

15

0 $23,677,340

0 $24,471,932

Approved Budget

2016/2017 BUDGET BY CATEGORY

9

10

8

1 7 6 5

2 4 3

CATEGORY 1. SALARIES & WAGES

BUDGET TOTAL

PERCENT

$13,736,024

56.2%

2. AUTO EXPENSES

887,615

3.6%

3. SUPPLIES & MATERIALS

790,145 ,

3.2%

37,260

0.1%

5. MAINTENANCE

649,042

2.7%

6. CONTRACTUAL SERVICES

593,817

2.4%

7. SUNDRY EXPENSES

358,265

1.5%

8. INSURANCE & BENEFITS

5,675,454

23.2%

9. PROFESSIONAL SERVICES

1,622,425

6.6%

121,885

.5%

$24,471,932

100.0%

4. OPERATIONAL SERVICES

10.CAPITAL EXPENDITURES

TOTAL

Dallas Central Appraisal District

16

Approved Budget

REVENUES

Dallas Central Appraisal District

17

Approved Budget

2016/2017 SOURCES OF OPERATING FUNDS RENDITION FEES

INVESTMENT PROCEEDS OTHER INCOME

LOCAL SUPPORT

SOURCE

LOCAL SUPPORT

AMOUNT

PERCENT

$24,231,932

99.0%

0

0%

RENDITION FEES

230,000

.9%

OTHER INCOME

10,000

.1%

$24,471,932 $24 471 932

100 100.0% 0%

INVESTMENT PROCEEDS

TOTAL

Dallas Central Appraisal District

18

Approved Budget

PERSONNEL BREAKDOWN

Dallas Central Appraisal District

19

Approved Budget

2016/2017 PERSONNEL BREAKDOWN 4 34

3 16

171

DEPARTMENT

NUMBER OF PERSONNEL

OFFICE OF CHIEF APPRAISER

PERCENT

4

1.7%

34

15.0%

3

1.3%

16

7.0%

APPRAISAL SERVICES

171

75.0%

TOTAL

228

ADMINISTRATIVE SERVICES LEGAL SERVICES INFORMATION TECHNOLOGY

Dallas Central Appraisal District

20

100.0%

Approved Budget

%"--"4 $&/53"- "113"*4"- %*453*$5 0SHBOJ[BUJPO $IBSU

Approved Budget

21

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

FINANCE MANAGER

John K. Simpson

QUALITY CONTROL MANAGER

Dan Reese

COMMUNITY RELATIONS OFFICER

Cheryl Jordan

Dallas Central Appraisal District

22

Approved Budget

BUDGET CALENDAR

Dallas Central Appraisal District

23

Approved Budget

Dallas Central Appraisal District BUDGET CALENDAR DATE REQUIRED September

ACTION

RESPONSIBLE PARTY

x x x

Establish budget policy Prepare budget calendar Develop budget formats

Director of Administration

x

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

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

Finance Manager

October

x October-November

x x x x

Finance Department Heads Administration Director of Administration

December

x x x

January

x x

February -March

x x x

April

May

June

Chief Appraiser

Chief Appraiser

x x

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

x x

Final budget is approved Entities are notified of budget approval

Board of Directors Director of Administration

x

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

x x

Finance Director

Dallas Central Appraisal District

24

Approved Budget

STATISTICAL INFORMATION

Dallas Central Appraisal District

25

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DALLAS CENTRAL APPRAISAL DISTRICT STATISTICAL INFORMATION

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

1979

District Officially Began Operations:

1982

Form of Government:

Political Subdivision of the State of Texas

Area of Distance – Square Miles:

908.07

Population of District (Dallas County):

2,368,139*

Number of Board of Director Members:

6

Number of District Employees:

228

Number of ARB Members:

Up to 120

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

1

Number of Accounts Appraised:

827,680

Number of Taxing Entities:

61

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

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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.

2.

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.

3.

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

4.

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.

5.

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.

6.

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

7.

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.

9.

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.

2.

The funding formula is based on each entity's levy and the total local support amount.

For cities inside Dallas County, each entity's allocation is based on their levy divided 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.

3.

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

4.

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

5.

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

6.

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.

2.

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.

3.

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.

4.

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 Administration’s signature and approval.

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5.

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.

6.

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

7.

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

8.

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.

9.

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.

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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.

2.

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.

3.

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.

4.

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 District’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.

5.

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 Management’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.

V.

DELEGATION OF INVESTMENT AUTHORITY The Chief Appraiser and/or the Director of Administration acting on behalf of the District, is designated as the Investment Officer of the District and is responsible for investment management decisions and activities.

The Board of Directors may appoint one or more employees to perform the activities of Investment Officer for the District under the direction of the Chief Appraiser. In the absence of such appointment, the Chief Appraiser or the Director of Administration will act as the Investment Officer for the District. Pursuant to Section 6.05(3), Property Tax Code, this authority may be delegated to designated employees of the Dallas Central Appraisal District. The Officer is responsible for the quality and capability of staff, investments advisors, and consultants involved in the investment management and procedures.

All participants in the investment process shall seek to act responsibly as custodians of the public trust. The Investment Officer shall develop and maintain written administrative procedures for the operation of the Investment program, which are consistent with this Investment Policy. These controls will be reviewed with the independent auditor of the District.

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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 INSTITUTIONS 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.

X.

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

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

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

XI.

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

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

XII.

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

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

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

XIV. GLOSSARY 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.

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(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 2016/2017 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 2016/2017 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.

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

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Approved Budget

APPROPRIATIONS Operating expenditure class totals and authorized personnel totals are shown for each budget unit. Major classifications of a department's resources are shown which provide a general breakdown of the department's total budget. The major classifications of resources are as follows: SALARIES & WAGES - includes appropriations for employees' salaries. Also includes appropriations for contract labor and overtime costs and incentive pay.

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

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

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

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

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

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

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

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

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

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

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

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

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

Dallas Central Appraisal District

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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%

2009

100% 246

32.52% 80

12.60% 31

4.88% 12

0.00% 0

50.00% 123

50.00% 123

53.66% 132

46.34% 114

2010

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

2011

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

2012

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

2013

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

2014

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

2015 (3rd Quarter)

100%

33.45%

17.19%

5.39%

0.00%

56.10%

44.34%

54.75%

45.25%

221

74

38

12

0

124

98

121

100

Dallas Central Appraisal District

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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 DCAD’s procurement of goods, equipment, services, and projects. The DCAD, its contractors, their suppliers and subcontractors, and vendors of goods, equipment services and professional services shall not discriminate on the basis of race, color, religion, national origin, handicap, or sex in the award and/or performance of contracts. However, competition and quality of work remain the ultimate tests in contractor, subcontractor, vendor, service, professional service, and supplier utilization. All vendors, suppliers, professionals, and contractors doing business with or anticipating doing business with DCAD shall support, encourage, and implement affirmative steps toward our common goals of establishing equal opportunity for all.

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

PURCHASING ACTIVITY INDICATORS:

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

2010/2011 1 1 0 $268,755

2011/2012 1 1 0 $219,139

2012/2013 1 1 0 $0

2013/2014 1 1 0 $600,867

2014/2015 1 1 0 $89,999

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

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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 18.00% 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, $5.52 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 2.30% 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

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Approved Budget

2016/2017 SALARY EXPENSE SCHEDULES Grade *

Minimum Salary

Midpoint Salary

Maximum Salary

18

$29,925

$38,850

$47,145

19

$32,000

$40,080

$49,305

19A

$44,080

$55,100

$66,120

20

$34,000

$44,200

$54,400

20A

$46,130

$57,660

$69,190

21

$44,100

$55,125

$66,150

21A

$53,600

$69,600

$85,600

22

$49,920

$62,400

$74,880

22A

$69,972

$87,465

$104,950

23

$53,760

$67,200

$80,640

24

$64,450

$83,700

$101,600

24A

$73,150

$95,000

$115,200

25

$69,500

$90,200

$110,900

25A

$76,000

$98,700

$121,400

26

$94,752

$118,440

$142,128

26A

$83,000

$107,800

$132,600

27

$108,045

$140,280

$170,100

27A

$119,500

$149,390

$179,270

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

AUTO EXPENSE SCHEDULE Director/Chief Appraiser

$800.00 Monthly

Director of Administration, Appraisal, IT, Legal Services

$300.00 Monthly

Appraisal Managers, Assistant Managers

$200.00 Monthly

Appraisal Supervisors

$200.00 Monthly

Appraisers

$700.00 Monthly

Exemptions Appraisers

$700.00 Monthly

Administration Assistant, QC Manager, Legal Specialist, Community Relations Officer

$200.00 Monthly

Dallas Central Appraisal District

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Approved Budget

2016/2017 BENEFITS SCHEDULE

Grade *

EES

Health Benefits

18

44

$491,175.00

$22,860.00

$311,378.76

$5,508.78

19

30

$305,620.00

$14,224.00

$288,358.90

$4,180.08

19A

2

$21,830.00

$1,016.00

$20,221.20

$293.13

20

23

$229,215.00

$10,668.00

$209,539.04

$4,670.18

20A

1

$10,915.00

$508.00

$12,503.90

$304.98

21

46

$513,005.00

$23,876.00

$462,456.59

$14,293.30

21A

4

$32,745.00

$1,524.00

$46,314.43

$671.37

22

37

$425,685.00

$19,812.00

$416,828.45

$13,082.29

22A

3

$32,745.00

$1,524.00

$77,977.54

$1,130.36

23

N/A

N/A

N/A

24

16

$185,555.00

$8,636.00

$228,991.07

$3,319.48

24A

2

$21,830.00

$1,016.00

$21,832.06

$316.47

25

6

$76,405.00

$3,556.00

$139,116.11

$2,016.64

25A

3

$32,745.00

$1,524.00

$69,430.57

$1,006.48

26

6

$54,575.00

$2,540.00

$132,268.11

$1,917.37

26A

N/A

27

3

$32,745.00

27A

1

29

1

N/A

N/A

Group Benefits

N/A

N/A

TCDRS

Workers Comp

N/A

N/A

$1,524.00

$85,172.41

$1,234.67

$10,915.00

$508.00

$27,742.45

$402.15

$10,915.00

$508.00

$37,003.31

$536.40

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

Dallas Central Appraisal District

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Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT 2016/2017 APPROVED BUDGET GENERAL SUMMARY 2014/2015 APPROVED

2015/2016 APPROVED

2016/2017 APPROVED

REVENUES: ESTIMATED CASH ON HAND

$500,000

$500,000

$500,000

RESTRICTED RESERVE FUND

(500,000)

(500,000)

(500,000)

TRANSFER FUNDS FROM 2012/2013 BUDGET

430,000

0

0

22,339,832

23,437,340

24,231,932

10,000

10,000

10,000

0

0

0

230,000

230,000

230,000

$23,009,832

$23,677,340

$24,471,932

OFFICE OF CHIEF APPRAISER

$1,209,012

$800,447

$828,325

ADMINISTRATIVE SERVICES

3,745,608

4,179,509

4,491,128

LEGAL SERVICES

1,327,816

1,343,065

1,345,165

INFORMATION TECHNOLOGY

2,498,819

2,829,979

2,838,095

14,228,577

14,524,340

14,969,219

0

0

0

$23,009,832

$23,677,340

$24,471,932

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

48

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT 2016/2017 APPROVED BUDGET SUMMARY OF EXPENDITURES

OFF. OF CHIEF APPRAISER SALARIES & WAGES

ADMIN.

LEGAL SERV. APPRAISAL

INFO. TECH.

TOTAL

$546,057

$2,087,169

$252,418

$9,415,580

$1,434,800

$13,736,024

AUTO EXPENSES

17,300

7,278

6,000

853,362

3,675

$887,615

SUPPLIES & MATERIALS

11,140

171,847

5,676

389,500

211,982

$790,145

OPERATIONAL SERVICES

0

37,260

0

0

0

$37,260

MAINT. OF STRUCTURES

0

334,482

0

0

0

$334,482

MAINT. OF EQUIPMENT

2,700

30,267

0

350

281,243

$314,560

CONTRACTUAL SERVICES

3,448

258,651

1,320

21,388

309,010

$593,817

46,745

88,978

14,301

202,572

5,669

$358,265

170,935

934,771

83,950

4,021,967

463,831

$5,675,454

30,000

536,425

981,500

64,500

10,000

$1,622,425

0

4,000

0

0

117,885

$121,885

$828,325

$4,491,128

$1,345,165

$14,969,219

$2,838,095

$24,471,932

SUNDRY EXPENSES INSURANCE & BENEFITS PROFESSIONAL SERVICES CAPITAL EXPENDITURES

GRAND TOTAL

Dallas Central Appraisal District

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Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT 2016/2017 REVENUE SUMMARY BUDGET ALLOCATION 2015 LEVY

%

MUNICIPALITIES

$1,358,955,114

25.7645%

$6,243,235

SCHOOL DISTRICTS

$2,597,788,344

40.9022%

9,911,386

COUNTY/COUNTY-WIDE/ NON-COUNTY-WIDE SPECIAL DISTRICTS

$1,317,820,734

33.3333%

8,077,311

$5,274,564,192

100.0000%

$24,231,932

Dallas Central Appraisal District

50

2016/2017 ALLOCATION

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT 2016/2017 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

2015 LEVY

%

2016/2017 ALLOCATION

$23,381,489 5,744,135 33,235,688 20,563,382 1,009,851 34,292 35,270,514 754,945,419 24,207,677 13,802,543 27,357,059 79,372 78,589,133 2,535,180 35,712,880 501,225 11,688,187 2,520,813 125,692,368 15,485,766 330,700 39,355,035 161,469 48,241,439 24,314,410 7,526,177 3,513,096 3,772,687 17,675,905 1,541,547 165,676

0.4433% 0.1089% 0.6301% 0.3899% 0.0191% 0.0007% 0.6687% 14.3129% 0.4590% 0.2617% 0.5187% 0.0015% 1.4900% 0.0481% 0.6771% 0.0095% 0.2216% 0.0478% 2.3830% 0.2936% 0.0063% 0.7461% 0.0031% 0.9146% 0.4610% 0.1427% 0.0666% 0.0715% 0.3351% 0.0292% 0.0031%

$107,420 26,389 152,685 94,480 4,628 170 162,039 3,468,292 111,225 63,415 125,691 363 361,056 11,656 164,074 2,302 53,698 11,583 577,447 71,145 1,527 180,794 751 221,625 111,709 34,579 16,138 17,326 81,201 7,076 751

$1,358,955,114

25.7643%

$6,243,235

51

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT 2016/2017 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

2015 LEVY

%

2016/2017 ALLOCATION

$176,452,571 42,613,082 132,854,220 1,172,662,276 33,279,657 54,573,845 240,515 195,430,819 85,145,741 3,717,384 151,247,204 152,935,675 27,083,908 90,383,675 246,665,128 13,642,461 0 18,860,183

6.7924% 1.6404% 5.1141% 45.1408% 1.2811% 2.1008% 0.0093% 7.5230% 3.2776% 0.1431% 5.8222% 5.8871% 1.0426% 3.4793% 9.4952% 0.5252% 0.0000% 0.7260%

$673,222 162,582 506,881 4,474,079 126,972 208,217 918 745,631 324,858 14,183 577,056 583,498 103,334 344,842 941,106 52,050 0 71,957

$2,597,788,344

100.0000%

$9,911,386

52

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT 2016/2017 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.

2015 LEVY

%

$458,491,052 541,734,854 244,621,285

$3,033,721 3,584,525 1,123,817

52,949,722 4,888,370 1,432,949 2,136,837 9,270,874 417,526 0 420,178 118,194 1,338,893

243,257 22,458 6,583 9,817 42,591 1,918 0 1,930 543 6,151

$1,317,820,734

Dallas Central Appraisal District

2016/2017 ALLOCATION

53

33.3333%

$8,077,311

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT 2016/2017 REVENUE SUMMARY SPECIAL ASSESSMENT INCOME

INVESTMENT PROCEEDS Interest income from banking investments

$0

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

54

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.

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

2015/2016 Budget

$500,000

$500,000

$500,000

$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.

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

2015/2016 Budget

$431,636

$258,782

$50,000

$125,000

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.

The BOD authorized and dedicated funds for new legislative updates for ARB equipment and updated security issues in the building.

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

2015/2016 Budget

$-0-

$-0-

$-0-

$25,000

Dallas Central Appraisal District

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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 District’s auditors.

The Board of Directors voted in December 2009 to utilize surplus funds from the 2008/2009 Budget to begin to build a reserve fund for this program.

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

2015/2016 Budget

$50,000

$ 155,057

$ 50,000

$ 50,000

RETIREMENT FUND: In 2009 the District experienced an increase in retirement fund through the Texas County and District Retirement System (TCDRS). 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.

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

2015/2016 Budget

$-0-

$-0-

$-0-

$-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.

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

2015/2016 Budget

$-0-

$-0-

$-0-

$-0-

Dallas Central Appraisal District

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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.

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

2015/2016 Budget

$430,000

$430,000

$ -0-

$ -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 will be dedicated from surplus funds if available and can only be released by the Board of Directors on the approval of future budgets.

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

2015/2016 Budget

$-0-

$-0-

$ 382,000

$ 403,000

2016/2017 APPROVED BUDGET RESTRICTED RESEVE FUNDS: Working Capital Reserve Fund Capital Improvement Reserve Fund Paid Time Off Reserve Fund Future COLA Retirement Fund

$ 500,000 261,568 829,841 403,000

TOTAL RESTRICTED RESERVE FUNDS:

$1,994,409

Dallas Central Appraisal District

57

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 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.

To coordinate the DCAD’s education programs and set up required educational courses as needed for all employees and to monitor the overall completion of the courses offered.

Dallas Central Appraisal District

58

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 Comptroller’s Property Value Study.

To coordinate the preparation, review, and submission of documents of Dallas CAD for the biennial Methods and Assistance Program(MAP) review by the Property Tax Assistance Division of the Comptroller of Public Accounts, To provide research and assistance for local taxing entities, state government agencies, other appraisal districts, bond underwriting organizations, news organizations, the general public, and individual taxpayers.

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

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

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

OFFICE OF CHIEF APPRAISER Personnel Schedules

POSITION/TITLE

NUMBER

GRADE

MONTHLY SALARY/RANGE

MONTHLY AUTO EXPENSE

Executive Director/Chief Appraiser

1

N/A

N/A

800

Community Relations Officer

1

26

7896-11844

200

Quality Control Manager

1

26

7896-11844

200

Development Analyst

1

24

5371-8467

200

Totals

4

Dallas Central Appraisal District

59

Approved Budget

OFFICE OF CHIEF APPRAISER ACTIVITY INDICATORS: 2014/2015 ACTUAL

BOARD OF DIRECTORS:

2015/2016 ESTIMATE

Board Members

6

6

Adopt District Budget

1

1

Regular Meetings Held

7

7

Award Bids

3

2

Award Contracts

5

3

Approved Resolutions

4

4

Special Meetings/Public Hearings

2

3

Committee Meetings

2

2

2014/2015 ACTUAL

CHIEF APPRAISER: Departments Supervised

2015/2016 ESTIMATE 5

5

61

61

228

228

Reappraisal Plan Prepared

1

1

Entity/Board Special Presentations

2

3

Certification of Appraisal Roll

1

1

12

12

819,627

827,680

$28.89

$28.61

Taxing Units Served Employees Supervised

Supplemental Appraisal Roll Accounts Valued Parcel Cost

Dallas Central Appraisal District

60

Approved Budget

ACTIVITY INDICATORS: 2014/2015 ACTUAL

COMMUNITY RELATIONS: Entity Meetings

2015/2016 ESTIMATE 2

2

Community Presentations

11

10

Budget Entity Presentations/Visits

50

50

4,300

3,500

29

30

Emails Received/Processed Customer Service Surveys Processed

2014/2015 ACTUAL

QUALITY CONTROL Special Projects (hours)

2015/2016 ESTIMATE

1,839

1,200

57

520

Reconcile Monthly Supplement (hours)

117

200

Administration & File Maintenance (hours)

244

450

Prepare PTAD Appeal (hours)

256

220

Test Appraisal Notices (hours)

59

160

Prelim. EVR, A/R Processing

116

80

Certification Processing (hours)

176

80

Management Functions

445

450

Non Production Factors

1,051

800

Interdepartmental Assistance (hours)

Dallas Central Appraisal District

61

Approved Budget

OPERATING BUDGET CONSOLIDATED OFFICE OF CHIEF APPRAISER

Department Resources Expenditures Staff

2014/2015 APPROVED

2014/2015 ACTUAL

$1,209,012 7

2015/2016 APPROVED

$1,261,628 7

$800,447 4

2016/2017 APPROVED $828,325 4

BUDGET COMPARISON SUMMARY Category Salaries & Wages

2014/2015 APPROVED

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

745,034

720,938

528,016

546,057

Auto Expenses

13,865

15,642

16,100

17,300

Supplies & Materials

20,216

37,734

9,869

11,140

Operational Services

0

0

0

0

Maintenance of Structures

0

0

0

0

Maintenance of Equipment

14,500

12,271

2,000

2,700

4,240

4,996

3,695

3,448

80,125

77,391

37,443

46,745

Insurance & Benefits

254,447

307,623

173,324

170,935

Professional Services

76,585

80,536

30,000

30,000

Capital Expenditures

0

4,499

0

0

$1,209,012

$1,261,628

$800,447

$828,325

Contractual Services Sundry Expenses

TOTAL

Dallas Central Appraisal District

62

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 Appraiser’s Office and Quality Control. Merit increases have been budgeted in this fiscal year. Funds have been included this year under Employee Severance for the paid time off program for any future resignations or retirements of unused time to employees.

AUTO EXPENSE Full Time auto expenses include set monthly amounts for the Director/Chief Appraiser, the Community Relations Officer, and the Quality Control staff.

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 for Federal Express and shipping the PVS appeal and MAPs for the Quality Control Division.

Printing costs include the printing of envelopes and other election supplies and forms.

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 expenses are budgeted in the Building Services budget.

Dallas Central Appraisal District

63

Approved Budget

CONSOLIDATED OFFICE OF CHIEF APPRAISER BUDGET 2014/2015 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

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

708,162 0 0 0 12,776 720,938

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

536,057 0 0 10,000 0 546,057

13,200 665 13,865

15,574 68 15,642

15,600 500 16,100

16,800 500 17,300

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

2,414 517 212 1,083 1,113 0 440 0 0 6,437 25,518 0 37,734

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

3,200 800 2,250 1,350 1,940 0 500 0 0 0 1,100 0 11,140

0 0

0 0

0 0

0 0

64

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

65

Approved Budget

CONSOLIDATED OFFICE OF CHIEF APPRAISER BUDGET 2014/2015 APPROVED 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.

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

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

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

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

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

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

0 0 0 0 0 0 12,271 12,271

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

0 0 0 0 0 0 2,700 2,700

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

0 0 1,695 3,300 0 0 0 4,996

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

0 0 0 3,200 0 248 0 3,448

66

Approved Budget

SUNDRY EXPENSE Training costs include registration fees for seminars, conferences, and the payment of education courses, 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, 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.

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

67

Approved Budget

CONSOLIDATED OFFICE OF CHIEF APPRAISER BUDGET 2014/2015 APPROVED 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

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

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

45,622 11,752 518 16,749 121 0 1,866 0 0 0 762 77,391

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

8,090 8,390 0 27,275 600 0 2,390 0 0 0 0 46,745

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

66,753 199,567 2,128 63 0 0 13,063 4,231 15,233 6,586 0 0 307,623

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

43,526 99,514 1,568 1,110 0 0 17,000 3,034 0 5,183 0 0 170,935

68

Approved Budget

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

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

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

Dallas Central Appraisal District

69

Approved Budget

CONSOLIDATED OFFICE OF CHIEF APPRAISER BUDGET 2014/2015 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 4992 Auxiliary Legal Expenses

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

38,304 0 42,232 0 0 0 0 0 80,536

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

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

0 0 0 0

0 0 4,499 4,499

0 0 0 0

0 0 0 0

$1,209,012

$1,261,628

$800,447

$828,325

70

Approved Budget

CAPITAL EXPENDITURES SCHEDULE CONSOLIDATED OFFICE OF CHIEF APPRAISER

Equipment $ -0-

Furniture $-0-

Dallas Central Appraisal District

71

Approved Budget

OFFICE OF CHIEF APPRAISER BUDGET 2014/2015 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.

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

513,458 0 0 0 12,776 526,234

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

325,212 0 0 10,000 0 335,212

10,800 165 10,965

10,874 68 10,942

10,800 0 10,800

12,000 0 12,000

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

2,339 322 62 1,036 1,113 0 440 0 0 6,437 25,518 0 37,267

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

2,000 259 1,900 1,300 740 0 500 0 0 0 0 0 6,699

0 0

0 0

0 0

0 0

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

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

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

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

72

Approved Budget

OFFICE OF CHIEF APPRAISER BUDGET 2014/2015 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

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

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

0 0 0 0 0 0 10,882 10,882

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

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

0 0 1,695 3,300 0 0 0 4,995

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

0 0 0 3,200 0 248 0 3,448

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

44,033 10,270 518 15,615 121 0 1,866 0 0 0 762 73,186

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

2,690 2,710 0 16,115 600 0 2,390 0 0 0 0 24,505

73

Approved Budget

OFFICE OF CHIEF APPRAISER BUDGET 2014/2015 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

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

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

48,341 159,445 1,386 45 0 0 13,063 3,252 15,233 3,711 0 0 244,475

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

21,763 60,698 1,054 570 0 0 17,000 1,641 0 1,987 0 0 104,713

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

38,304 0 42,232 0 0 0 0 0 80,536

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

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

0 0 0 0

0 0 4,499 4,499

0 0 0 0

0 0 0 0

$946,650

$993,015

$502,875

$516,577

74

Approved Budget

QUALITY CONTROL BUDGET 2014/2015 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.

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

183,450 0 0 0 0 183,450

194,704 0 0 0 0 194,704

204,631 0 0 0 0 204,631

210,845 0 0 0 0 210,845

2,400 500 2,900

4,700 0 4,700

4,800 500 5,300

4,800 500 5,300

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

75 195 150 47 0 0 0 0 0 0 0 0 468

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

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 0 0 0 0 0 0

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

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

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

75

Approved Budget

QUALITY CONTROL BUDGET 2014/2015 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

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

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

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

0 0 0 0 0 0 1,389 1,389

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

0 0 0 0 0 0 2,700 2,700

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

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

1,589 1,482 0 1,134 0 0 0 0 0 0 0 4,205

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

5,400 5,680 0 11,160 0 0 0 0 0 0 0 22,240

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

18,413 40,122 742 18 0 0 0 979 0 2,875 0 0 63,148

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

21,763 38,816 514 540 0 0 0 1,393 0 3,196 0 0 66,222

76

Approved Budget

QUALITY CONTROL BUDGET 2014/2015 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 4992 Auxiliary Legal Expenses

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

$262,362

$268,613

$297,572

$311,748

77

Approved Budget

DEPARTMENT: DIVISIONS:

ADMINISTRATIVE SERVICES/ADMINISTRATION, TAXPAYER LIAISON OFFICER FINANCE/PURCHASING, HUMAN RESOURCES, CUSTOMER SERVICE, APPEALS AND SUPPORT, 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 one hundred twenty (120) Appraisal Review Board members appointed by the Local Administrative District Judge of Dallas County. 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 and programs.

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

78

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 and accurate records management program.

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

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

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

To provide the property owner with assistance when requested, which includes translation and any special needs as described under the American Disability Act. To provide assistance to property owners when requesting a reschedule. Ensure that each is treated courteously and are rescheduled according to the guidelines established in the property tax code.

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

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

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

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

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

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

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

Dallas Central Appraisal District

79

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 technology equipment and also participates in the Texas Conference of Urban Counties Public Power

Dallas Central Appraisal District

80

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 all online programs including the uFile Online Protest program, the Rescheduling program, 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: 2014/2015 ACTUAL

ADMINISTRATION: Divisions Supervised

2015/2016 ESTIMATE 5

5

34

34

1

1

50

50

Management Plan Submitted

1

1

MAPS Reviews Submitted

1

1

Annual Report Submitted

1

1

698

725

5

20

Employees Supervised Coordinate Budget Preparation Budget Presentations to Taxing Entities

Open Records Requests PTAD Customer Service Surveys Processed

2014/2015 ACTUAL

FINANCE/PURCHASING: Lease/Contracts Negotiated

2015/2016 ESTIMATE 4

4

12

12

Available Funds Invested

100%

100%

Audit Suggestions Implemented

100%

100%

Direct Deposit Payroll Advices

5,390

5,400

5

5

1,271

1,400

Invoices Billed and Paid By Entities

244

244

Bank Depository Receipts Processed

502

510

24

24

Quarterly Payroll Reports Processed

4

4

Annual Payroll Reports Processed

3

3

12

10

Financial Statements

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

Direct Deposit Transfers(ACH Payroll Files)

Public Notices Processed

Dallas Central Appraisal District

81

Approved Budget

ACTIVITY INDICATORS: 2014/2015 ACTUAL

CUSTOMER SERVICE:

2015/2016 ESTIMATE

Telephone Calls

82,270

83,500

Walk-In Counter Activity

18,033

19,000

Media Center Assistance

928

940

Address Change Updates

517

600

Open Records Processed

53

60

6

6

Training Sessions Conducted

2014/2015 ACTUAL

APPEALS AND SUPPORT:

2015/2016 ESTIMATE

Protests Received/Flagged

48,886

50,000

Protests Received/Tax Consultants Online

47,386

50,000

Protests Received/Property Owner Online

7,498

8, 000

Protests Scheduled

109,269

110,000

A of A’s Processed

18,399

20,000

Permits Processed

28,608

30,000

ARB Packets Built

74,438

75,000

ARB Hearings/Verification

49,137

50,000

379,651

400,000

18,868

20,000

254

300

3,593

4,000

Protest Reschedules Online

371

400

Late Protests Filed/Correspondence

453

475

Documents Scanned Appointment of Agent 41.461 Requests Protest Reschedules

Dallas Central Appraisal District

82

Approved Budget

ACTIVITY INDICATORS: 2014/2015 ACTUAL

HUMAN RESOURCES: Disciplinary Actions Reviewed

2015/2016 ESTIMATE 10

7

Internal Investigations

1

1

Personnel Review Board Hearings

0

1

96.9%

98.0%

7.5%

8.0%

350

390

Interviewing Rates (%)

14.0%

14.5%

Selection Rate (%)

22.4%

23.4.%

3.39

$8.00

$107.72

$125.00

4.55%

4.95%

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

Advertising Cost Per Applicant Advertising Cost Per Hire Turnover Rate (annual)

2014/2015 ACTUAL

TRAINING/EDUCATION: TDLR/IAAO Classes Held Appraisers attending Local TDLR Classes Training/Employee Activities Sessions

21

22

351

375

6

3

2014/2015 ACTUAL

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

Dallas Central Appraisal District

2015/2016 ESTIMATE

83

2015/2016 ESTIMATE 1

1

455

475

16

16

7

9

12.5

12.0

Approved Budget

APPRAISAL REVIEW BOARD OF DALLAS COUNTY ACTIVITY INDICATORS: 2014/2015 ACTUAL

APPRAISAL REVIEW BOARD:

2015/2016 ESTIMATE

ARB Members

90

95

ARB Meetings

14

14

Hearing Days

40

40

Protests Filed

103,770

108,000

Protests Scheduled

109,269

110,000

Protests Heard

46,526

55,000

Hearing Packets Built

54,948

60,000

Number Telephone Calls

42,656

45,000

Number Walk-Ins

14,701

15,000

673

700

3,593

4,000

536,056

590,000

453

500

Protests Filed

3,475

5,000

Protests Scheduled

3,572

5,000

Hearings Held

1,095

1,700

Hearing Packets Built

2,669

3,500

Hearing Days

8

10

Panels Utilized

40

45

Reschedules

97

150

ARB Appeal Letters

237

360

41.411 Motions Processed

107

80

Non-Clerical Errors Processed

684

700

2,113

2,200

25.25 (h) Motions

4

3

25.25 (b) Motions

13

8

ARB Panels Utilized Reschedules Notices Mailed Late Appeals Processed

SUPPLEMENTAL ARB:

Clerical Errors Processed

Dallas Central Appraisal District

84

Approved Budget

ACTIVITY INDICATORS: ENS (ELECTRONIC NOTIFICATION SYSTEM) MEASURES:

2014/2015 ACTUAL

Appraisal Notices Received

2015/2016 ESTIMATE

5,528

5,750

808

850

2,104

3,500

Tax Consultant Appraisal Notices Received

70,529

72,000

Tax Consultant Hearing Notices Received

74,743

8,000

Tax Consultant Orders/Dismissals Received

32,189

33,000

Hearing Notices Received Orders/Dismissals Received

2014/2015 ACTUAL

UFILE/CONSULTANT ONLINE MEASURES:

2015/2016 ESTIMATE

Online Protests/Property Owners

7,498

8,000

Protests with Docs/Property Owners

5,202

5,800

Protests without Docs/Property Owners

2,296

2,500

Protests Settled/Property Owners

4,473

4,700

24

30

Tax Consultant Protests Received

78,974

80,000

Tax Consultant Online Protests Received

47,386

50,000

Tax Consultant Withdrawals Received

11,562

12,000

Protests Not Settled/Property Owners

Dallas Central Appraisal District

85

Approved Budget

ADMINISTRATIVE SERVICES DEPARTMENT PERSONNEL SCHEDULE

POSITION/TITLE

NUMBER

GRADE

MONTHLY SALARY/RANGE

MONTHLY AUTO EXPENSE

Director Administration

1

27

9004-14175

300

Assistant Director of Administration

1

25

5792-9242

200

Finance Manager

1

25

5792-9242

Human Resource Generalist I

1

24

5371-8467

Appeals and Support Supervisor

1

22

4160-6240

Customer Service Supervisor

1

21

3675-5513

Finance Specialist II

1

21

3675-5513

Ex. Administrative Assistant

1

21

3675-5513

Finance Specialist I

1

20

2833-4533

Human Resource Generalist I

1

20

2833-4533

Sr. Building Maintenance Engineer

1

21

3675-5513

Building Maintenance Technician

1

18

2494-3929

Customer Service Representatives

8

19

2667-4109

Appeals & Support Team Leaders

6

19

2667-4109

Administrative Assistant

1

19

2667-4109

Appeals & Support Specialist

5

18

2494-3929

Receptionist/PBX Operator

2

18

2494-3929

Total

34

Dallas Central Appraisal District

86

Approved Budget

OPERATING BUDGET CONSOLIDATED ADMINISTRATIVE SERVICES

Department Resources Expenditures Staff

2014/2015 APPROVED

2014/2015 ACTUAL

$3,745,608 32

$4,352,635 32

2015/2016 APPROVED $4,179,509 34

2016/2017 APPROVED $4,491,128 34

BUDGET COMPARISON SUMMARY Category Salaries & Wages

2014/2015 APPROVED

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

1,670,312

1,634,403

1,842,008

2,087,169

5,913

5,527

6,078

7,278

Supplies & Materials

171,354

106,665

167,641

171,847

Operational Services

75,000

115,166

68,500

37,260

Maintenance of Structures

352,928

322,970

363,333

334,482

Maintenance of Equipment

10,670

1,865

20,690

30,267

205,279

213,317

252,861

258,651

33,965

33,726

84,932

88,978

Insurance & Benefits

821,617

825,070

901,111

934,771

Professional Services

380,570

430,343

472,355

536,425

Capital Expenditures

18,000

663,584

0

4,000

$3,745,608

$4,352,635

$4,179,509

$4,491,128

Auto Expenses

Contractual Services Sundry Expenses

TOTAL

Dallas Central Appraisal District

87

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT

Dallas Central Appraisal District

88

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 District’s Budgets, Management Plans, Audit Reports, Annual Reports, and other publications to the entities.

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

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

Miscellaneous Expenses and Office Equipment Expenses are for unanticipated items not budgeted.

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

building maintenance.

Dallas Central Appraisal District

89

Approved Budget

CONSOLIDATED ADMINISTRATIVE SERVICES BUDGET 2014/2015 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

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

1,553,271 17,173 63,959 0 0 1,634,403

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

1,878,928 25,965 142,276 10,000 30,000 2,087,169

4,800 1,113 5,913

4,800 727 5,527

4,800 1,278 6,078

6,000 1,278 7,278

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

13,255 4,420 56,274 10,107 828 0 164 727 15,596 0 0 5,294 106,665

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

17,550 7,407 86,118 20,465 2,887 0 660 500 16,065 13,995 200 6,000 171,847

75,000 75,000

115,166 115,166

68,500 68,500

37,260 37,260

90

Approved Budget

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

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

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

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

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

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

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

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

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

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

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

Lease of Equipment expenses will be for the scanners used during the ARB process when budgeted. Also included are costs for on-site shredding of documents approved for destruction. The payment for the digital photo (still imagery) project is included in the Department budget. This is a new seven year lease until the project is paid off. The project was financed through Government Capital, Inc. Other is for a contractual agreement with the Deaf Action Center to provide sign interpretation upon request. Also included in this category are the ARB telephone recordings for the Automatic Call Distribution center. These recordings are done by a local recording company.

Dallas Central Appraisal District

91

Approved Budget

CONSOLIDATED ADMINISTRATIVE SERVICES BUDGET 2014/2015 APPROVED 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.

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

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

55,801 156,419 19,678 38,400 817 3,720 9,314 3,372 11,134 983 18,762 4,569 322,970

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

53,150 161,472 21,646 39,977 1,008 3,969 9,875 3,704 12,190 1,107 23,384 3,000 334,482

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

1,865 0 0 0 0 0 0 1,865

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

17,912 0 0 0 0 0 12,355 30,267

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

0 82,089 128,627 2,600 0 0 0 213,317

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

0 90,000 165,791 2,860 0 0 0 258,651

92

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 District’s ancillary benefit plans including Life, Accidental Death and Dismemberment, Long Term Disability coverage, Flexible Spending Account Claims, Vision and the Dental programs.

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

Dallas Central Appraisal District

93

Approved Budget

CONSOLIDATED ADMINISTRATIVE SERVICES BUDGET 2014/2015 APPROVED 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

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

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

7,475 3,476 12,743 7,071 82 0 0 2,879 0 0 0 33,726

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

51,400 5,355 17,350 8,484 0 0 0 3,023 0 500 2,866 88,978

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

323,777 333,886 6,891 735 126,874 639 0 13,004 0 19,263 0 0 825,070

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

380,849 343,744 7,399 10,260 133,600 342 0 20,427 15,775 22,375 0 0 934,771

94

Approved Budget

Other costs include employee service award programs, 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, CompData Executive Management Survey, and Survey Monkey. This category also includes commission fees paid to the consulting firm of Mercer, Inc. for the handling of the District’s group medical insurance programs.

ARB Compensation fees are for services rendered by the members of the Appraisal Review Board.

There are up to ninety-five (95) 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 expense is for new projectors in the Community/Board room.

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

95

Approved Budget

CONSOLIDATED ADMINISTRATIVE SERVICES BUDGET 2014/2015 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 4992 Auxiliary Legal Expenses

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

9006 Capital Imp. Program TOTAL

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

2,434 10,500 3,750 0 0 0 413,659 0 430,343

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

8,000 11,500 49,585 0 0 0 467,340 0 536,425

8,000 10,000 0 18,000

18,587 7,836 0 26,423

0 0 0 0

0 4,000 0 4,000

0

637,161

0

0

$3,745,608

$4,352,635

$4,179,509

$4,491,128

96

Approved Budget

CAPITAL EXPENDITURE SCHEDULE CONSOLIDATED ADMINISTRATIVE SERVICES

Equipment (2) Projectors

$ 4,000

Furniture

$ -0-

Dallas Central Appraisal District

97

Approved Budget

ADMINISTRATION BUDGET 2014/2015 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.

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

926,438 2,548 0 0 0 928,986

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

1,244,074 3,010 76,816 10,000 30,000 1,363,900

4,800 128 4,928

4,800 0 4,800

4,800 293 5,093

6,000 293 6,293

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

3,371 1,573 7,854 8,218 828 0 164 727 0 0 0 0 22,735

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

6,300 4,069 5,883 11,093 2,145 0 660 500 0 13,045 200 0 43,895

0 0

0 0

0 0

0 0

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

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

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

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

98

Approved Budget

ADMINISTRATION BUDGET 2014/2015 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

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

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

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

0 0 0 0 0 0 12,355 12,355

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

0 0 128,627 0 0 0 0 128,627

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

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

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

1,750 3,476 12,743 7,071 82 0 0 0 0 0 0 25,122

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

44,000 5,355 17,350 8,484 0 0 0 0 0 500 2,866 78,555

99

Approved Budget

ADMINISTRATION BUDGET 2014/2015 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

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

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

174,505 197,937 2,437 153 0 639 0 7,857 0 8,457 0 0 391,986

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

217,628 225,339 2,644 5,940 0 200 0 14,214 15,775 12,504 0 0 494,244

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

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

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

5,000 11,500 49,585 0 0 0 0 0 66,085

0 10,000 0 10,000

0 7,836 0 7,836

0 0 0 0

0 0 0 0

$1,535,004

$1,520,593

$1,934,159

$2,229,138

100

Approved Budget

APPEALS AND SUPPORT BUDGET 2014/2015 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

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

536,225 1,782 32,015 0 0 570,022

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

540,525 12,955 32,960 0 0 586,440

0 0 0

0 0 0

0 0 0

0 0 0

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

2,439 1,691 0 0 0 0 0 0 0 0 0 0 4,129

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

5,000 1,408 50 7,172 742 0 0 0 0 0 0 0 14,372

0 0

0 0

0 0

0 0

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

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

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

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

101

Approved Budget

APPEALS AND SUPPORT BUDGET 2014/2015 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

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

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

0 0 0 0 0 0 0 0

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

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 0 0 0 0

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

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

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

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

102

Approved Budget

APPEALS AND SUPPORT BUDGET 2014/2015 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

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

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

129,256 114,469 1,561 496 0 0 0 4,327 0 9,321 0 0 259,430

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

141,458 99,626 1,474 3,780 0 142 0 5,340 0 8,213 0 0 260,033

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

$865,339

$833,582

$862,612

$860,845

103

Approved Budget

BUILDING SERVICES BUDGET 2014/2015 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

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

90,608 12,843 0 0 0 103,451

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

94,329 10,000 0 0 0 104,329

0 985 985

0 727 727

0 985 985

0 985 985

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

365 0 2 0 0 0 0 0 15,596 0 0 5,294 21,258

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

250 50 0 0 0 0 0 0 16,065 0 0 6,000 22,365

75,000 75,000

115,166 115,166

68,500 68,500

37,260 37,260

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

55,801 156,419 19,678 38,400 817 3,720 9,314 3,372 11,134 983 18,762 4,569 322,970

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

53,150 161,472 21,646 39,977 1,008 3,969 9,875 3,704 12,190 1,107 23,384 3,000 334,482

104

Approved Budget

BUILDING SERVICES BUDGET 2014/2015 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

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

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

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

1,865 0 0 0 0 0 0 1,865

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

17,912 0 0 0 0 0 0 17,912

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

0 82,089 0 0 0 0 0 82,089

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

0 90,000 1,980 0 0 0 0 91,980

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

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

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

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

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

20,016 21,480 2,893 86 126,874 0 0 819 0 1,486 0 0 173,653

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

21,763 18,779 3,281 540 133,600 0 0 873 0 1,658 0 0 180,494

105

Approved Budget

BUILDING SERVICES BUDGET 2014/2015 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 4992 Auxiliary Legal Expenses

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

9006 Capital Imp. Program TOTAL

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

0 0 0 0 0 0 0 0 0

0 0 3,750 0 0 0 0 0 3,750

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

8,000 0 0 8,000

18,587 0 0 18,587

0 0 0 0

0 4,000 0 4,000

0

637,161

0

0

$822,239

$1,480,677

$828,911

$793,807

106

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT

Dallas Central Appraisal District

107

Approved Budget

APPRAISAL REVIEW BOARD BUDGET 2014/2015 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.

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

0 0 34,666 0 0 34,666

0 0 31,944 0 0 31,944

0 0 35,700 0 0 35,700

0 0 32,500 0 0 32,500

0 0 0

0 0 0

0 0 0

0 0 0

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

7,080 1,156 48,418 1,889 0 0 0 0 0 0 0 0 58,543

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

6,000 1,880 80,185 2,200 0 0 0 0 0 950 0 0 91,215

0 0

0 0

0 0

0 0

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

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

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

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

108

Approved Budget

APPRAISAL REVIEW BOARD BUDGET 2014/2015 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

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

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

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

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

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

0 0 0 2,860 0 0 0 2,860

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

5,725 0 0 0 0 0 0 2,879 0 0 0 8,604

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

7,400 0 0 0 0 0 0 3,023 0 0 0 10,423

109

Approved Budget

APPRAISAL REVIEW BOARD BUDGET 2014/2015 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

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

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

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

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

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

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

2,434 0 0 0 0 0 413,659 0 416,093

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

3,000 0 0 0 0 0 467,340 0 470,340

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

$523,026

$517,783

$553,827

$607,338

110

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT

Dallas Central Appraisal District

111

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 83rd 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 percent (80%) 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 (State Office of Administrative Hearings) filings against the Appraisal District.

LEGAL SERVICES DEPARTMENT ACTIVITY INDICATORS: 2014/2015 ACTUAL 1

2015/2016 ESTIMATE 1

3

3

1,185

1,300

Lawsuits Actives

237

260

Binding Arbitrations Filed

143

160

Settlement Conferences Attended

95

95

Binding Arbitration Hearings Attended

70

85

0

2

LEGAL SERVICES: Divisions Supervised Number of Employees Lawsuits Filed

SOAH Hearings Attended

Dallas Central Appraisal District

112

Approved Budget

LEGAL SERVICES DEPARTMENT

PERSONNEL SCHEDULE

POSITION/TITLE

NUMBER

GRADE

MONTHLY MONTHLY SALARY/RANGE AUTO EXPENSE

Director Legal Services

1

27

9004-14175

300

Litigation Specialist

1

24

5371-8467

200

Ex. Administrative Assistant

1

21

3675-5513

TOTAL

3

Dallas Central Appraisal District

113

Approved Budget

OPERATING BUDGET LEGAL SERVICES

Department Resources Expenditures Staff

2014/2015 APPROVED

2014/2015 ACTUAL

$1,327,816 3

2015/2016 APPROVED

$1,200,285 3

$1,343,065 3

2016/2017 APPROVED $1,345,165 3

BUDGET COMPARISON SUMMARY Category Salaries & Wages

2014/2015 APPROVED

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

256,788

219,680

244,568

252,418

Auto Expenses

4,800

4,500

4,800

6,000

Supplies & Materials

4,180

5,992

4,125

5,676

Operational Services

0

0

0

0

Maintenance of Structures

0

0

0

0

Maintenance of Equipment

0

0

0

0

960

1,311

960

1,320

Sundry Expenses

11,276

14,716

11,662

14,301

Insurance & Benefits

85,686

67,924

84,950

83,950

Professional Services

964,126

886,162

992,000

981,500

Capital Expenditures

0

0

0

0

$1,327,816

$1,200,285

$1,343,065

$1,345,165

Contractual Services

TOTAL

Dallas Central Appraisal District

114

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

115

Approved Budget

LEGAL SERVICES BUDGET 2014/2015 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.

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

219,680 0 0 0 0 219,680

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

242,418 0 0 10,000 0 252,418

4,800 0 4,800

4,500 0 4,500

4,800 0 4,800

6,000 0 6,000

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

4,002 0 7 49 547 0 0 1,386 0 0 0 0 5,992

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

4,056 500 470 100 550 0 0 0 0 0 0 0 5,676

0 0

0 0

0 0

0 0

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

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

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

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

116

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 for the iPad Data Connect used in the settlement process of mediation and arbitration.

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

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

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

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

Dallas Central Appraisal District

117

Approved Budget

LEGAL SERVICES BUDGET 2014/2015 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

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

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 960 0 0 0 0 960

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

0 0 960 0 0 0 0 960

0 0 1,320 0 0 0 0 1,320

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

3,744 583 0 10,390 0 0 0 0 0 0 0 14,716

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

3,600 735 0 9,966 0 0 0 0 0 0 0 14,301

118

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 District’s ancillary benefit plans including Life, Accidental Death and Dismemberment, Long Term Disability coverage, Flexible Spending Account Claims, Vision and the Dental programs.

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

No funds are budgeted for Auditing Services in this department.

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

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

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

Binding Arbitration Expenses have been budgeted for anticipated costs arising from property owners filing for binding arbitration. These expenses would be for the payment of the arbitrator. Expenses are expected to increase due to expansion of the arbitration process created during the 84th Legislative Session.

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

Dallas Central Appraisal District

119

Approved Budget

LEGAL SERVICES BUDGET 2014/2015 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 Program 4881 Salary Cont. Program

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

TOTAL

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

25,871 37,087 547 27 0 0 0 1,338 0 3,054 0 0 67,924

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

32,644 44,499 598 810 0 0 0 1,745 0 3,654 0 0 83,950

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

838,603 0 5,500 0 0 0 0 33,059 9,000 886,162

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

840,000 0 60,000 0 0 13,500 0 50,000 18,000 981,500

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

$1,327,816

$1,200,285

$1,343,065

$1,345,165

120

Approved Budget

CAPITAL EXPENDITURE SCHEDULE CONSOLIDATED LEGAL SERVICES

Equipment $ -0-

Furniture

Dallas Central Appraisal District

$ -0-

121

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.

2.

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

3.

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

4.

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

The integration of batch processes into normal MARS functionality where applicable 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 coverage’s, including abstracts, political boundaries, neighborhoods, market areas, roads with address ranges, freeways, contours, flood plains, hydrology, etc.

6.

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

7.

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

ACTIVITY INDICATORS:

INFORMATION TECHNOLOGY DEPARTMENT 2014/2015 ACTUALS

2015/2016 ESTIMATES

Divisions Supervised

1

1

Total Number of Employees

15

15

MARS Logs Received

161

150

MARS Logs Completed

123

110

User Work Orders

591

550

INFORMATION TECHNOLOGY

Dallas Central Appraisal District

122

Approved Budget

INFORMATION TECHNOLOGY DEPARTMENT PERSONNEL SCHEDULE (Salary Schedule B)

Number

Grade

Monthly Salary/Range

Director of Information Technology

1

27

9485-14228

Applications Manager

1

25

6333-10117

Senior Applications Project Leader

1

25

6333-10117

Computer Systems Manager

1

25

6333-10117

Database Administrator/Web Administrator

1

24

6096-9600

Assistant Computer Systems Manager

1

24

6096-9600

Sr. Programmer Analyst

2

22

5831-8746

Programmer Analyst II

3

21

4467-7133

GIS Administrator

1

21

4467-7133

Desktop Support Supervisor

1

22

5831-8746

GIS Developer

1

20

3661-5492

Desktop Support Specialists

2

19

3498-5247

Total

16

Dallas Central Appraisal District

123

Position/Title

Monthly Auto Expense 300

Approved Budget

OPERATING BUDGET INFORMATION TECHNOLOGY

Department Resources Expenditures Staff

2014/2015 APPROVED

2014/2015 ACTUAL

$2,498,819 15

2015/2016 APPROVED

$2,548,628 15

$2,829,979 16

2016/2017 APPROVED $2,838,095 16

BUDGET COMPARISON SUMMARY Category Salaries & Wages

2014/2015 APPROVED

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

1,313,556

1,319,400

1,471,982

1,434,800

2,510

2,410

2,510

3,675

Supplies & Materials

110,836

108,529

183,005

211,982

Operational Services

0

0

0

0

Maintenance of Structures

0

0

0

0

Maintenance of Equipment

234,812

260,557

247,442

281,243

Contractual Services

274,260

288,645

301,170

309,010

5,895

1,364

6,169

5,669

Insurance & Benefits

440,850

444,897

491,731

463,831

Professional Services

15,000

7,653

12,000

10,000

Capital Expenditures

101,100

115,173

113,970

117,885

$2,498,819

$2,548,628

$2,829,979

$2,838,095

Auto Expenses

Sundry Expensees

TOTAL

Dallas Central Appraisal District

124

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 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, batteries, ink jet cartridges, print heads, laser printer toner cartridges, cleaners, DVD-RW, Avery Labels, and computer related supplies such as keyboards, mice, cables, surge protectors, media 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.

Software costs include software for upgrading remaining servers to Microsoft Server 2012, converting four Xenservers (Citrix System Servers) to Hyper-V for performance reasons, Upgrade Microsoft Exchange Mail Server and User CAL licenses, upgrading of ESRI (GIS) Systems, and upgrading Microsoft Office from 2007 version to the current version.

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

125

Approved Budget

INFORMATION TECHNOLOGY BUDGET 2014/2015 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.

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

1,319,400 0 0 0 0 1,319,400

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

1,424,800 0 0 10,000 0 1,434,800

2,400 110 2,510

2,400 10 2,410

2,400 110 2,510

3,600 75 3,675

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

1,527 365 570 0 39,666 0 0 1,913 0 0 64,487 0 108,529

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

1,650 480 1,370 150 48,102 0 0 0 0 0 160,230 0 211,982

0 0

0 0

0 0

0 0

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

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

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

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

126

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, 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 Citrix, 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 ArcGIS primary licenses, ArcGIS Spatial Analyst Desktop Primary, ArcGIS 3D Analyst Desktop Primary, ArcGIS for Desktop Advanced Primary, ArcGIS for Desktop Advanced Secondary, 2 ArcGIS Development Network, ESRI StreetMap for ArcGIS, 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 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

127

Approved Budget

INFORMATION TECHNOLOGY BUDGET 2014/2015 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

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

7,268 0 0 0 124,283 0 129,006 260,557

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

12,650 0 0 0 129,994 0 138,599 281,243

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

0 0 191,016 63,920 0 0 0 33,710 288,645

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

0 0 202,320 72,690 0 0 0 34,000 309,010

128

Approved Budget

SUNDRY EXPENSE Training costs include materials for Windows 10 User Training, New Microsoft Office Training, classes for GIS 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 District’s ancillary benefit plans including Life, Accidental Death and Dismemberment, Long Term Disability coverage, Flexible Spending Account Claims, Vision and the Dental programs.

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

Dallas Central Appraisal District

129

Approved Budget

INFORMATION TECHNOLOGY BUDGET 2014/2015 APPROVED 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

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

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

525 839 0 0 0 0 0 0 0 0 0 1,364

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

3,685 1,984 0 0 0 0 0 0 0 0 0 5,669

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

137,371 279,559 0 135 0 0 0 9,247 0 18,586 0 0 444,897

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

168,322 256,896 3,418 4,590 0 0 0 9,876 0 20,729 0 0 463,831

130

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 3 Dell R730 servers, 1 Dell MD1220 Disk Subsystem, 4 Dell N4028 Switches, 1 NetApp Disk Subsystem, and new security Firewall.

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

131

Approved Budget

INFORMATION TECHNOLOGY BUDGET 2014/2015 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 4992 Auxiliary Legal Expenses

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

9005 Technology Development TOTAL

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

0 0 7,653 0 0 0 0 0 7,653

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

0 0 10,000 0 0 0 0 0 10,000

0 101,100 0 101,100

0 115,173 0 115,173

0 113,970 0 113,970

0 117,885 0 117,885

0

0

0

0

$2,498,819

$2,548,628

$2,829,979

$2,838,095

132

Approved Budget

CAPITAL EXPENDITURES SCHEDULE INFORMATION TECHNOLOGY

Equipment (3) (2) (4)

Dell R730 MD 1220 Disk Array Dell N2048 Switches NetApp Disks Firewall

$ 55,500 13,600 10,500 15,785 22,500

Total

$117,885

Furniture

Dallas Central Appraisal District

$ -0-

133

Approved Budget

DEPARTMENT: DIVISIONS:

APPRAISAL SERVICES CENTRAL OFFICE, RESIDENTIAL, BUSINESS PERSONAL COMMERCIAL, PROPERTY RECORDS/EXEMPTIONS

PROPERTY,

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 2016/2017 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 2016/2017.

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 2016/2017, 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 Exemption, Goods in Transit Exemption, Interstate Allocation exemptions and will review the value on billboards, aircrafts, utilities, pipelines, leased equipment companies and telecommunication companies.

Dallas Central Appraisal District

134

Approved Budget

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 2016/2017, 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 2016/2017 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 2016/2017 as needed.

The Business Personal Property Division (BPP) uses MARS and its broad functionality: iPad (mobile computing), 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

Dallas Central Appraisal District

135

Approved Budget

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, 16,780 in 2014, and 17,150 in 2015. 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 2016/2017 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 2016/2017 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 2016/2017 as needed.

For 2016/2017, 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

136

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT

Dallas Central Appraisal District

137

Approved Budget

APPRAISAL SERVICES ACTIVITY INDICATORS: 2014/2015 ACTUAL

RESIDENTIAL:

2015/2016 ESTIMATE

Permits

31,040

34,375

Conventional Revaluation

55,764

64,000

Programmatic Revaluation

298,526

240,000

2014/2015 ACTUAL

COMMERCIAL: Permits Revaluation

2015/2016 ESTIMATE

4,590

5,075

24,063

27,131

2014/2015 ACTUAL

BUSINESS PERSONAL PROPERTY: Accounts Reviewed Freeport Leased Equipment

2015/2016 ESTIMATE

102,610

103,620

1,412

1,448

13,427

14,701

570

569

Aircraft

2014/2015 ACTUAL

PRINTING REQUIREMENTS:

2015/2016 ESTIMATE

BPP Renditions

88,056

87,512

Notices Produced:

536,056

596,056

Full Notices Tax Consultant Notices

Dallas Central Appraisal District

138

462,591

522,056

73,465

74,000

Approved Budget

ACTIVITY INDICATORS: 2014/2015 ACTUAL

APPRAISAL – PR/EXEMPTIONS: Ag Reval (Accounts)

2015/2016 ESTIMATE 999

950

1,167

1,100

40

100

New Additions

1,585

1,450

Splits

1,404

1,450

104

250

Field Inspections Partials/Totals Historic Sites

Abatements

2014/2015 ACTUAL

CLERICAL:

2015/2016 ESTIMATE

Customer Service Calls/Walk-ins

27,537

27,500

Deeds

73,481

70,000

Homestead Exemption Applications

66,255

67,000

3,700

2,500

10,483

21,000

347,754

355,000

Audit Process

18,004

25,000

Tax Deferrals

688

700

TE Prorations

415

500

1,647

1,500

AFC Process Mailing Address Change Scanning Documents

Transfer Over-65 Tax Ceiling

Dallas Central Appraisal District

139

Approved Budget

APPRAISAL SERVICES DEPARTMENT PERSONNEL SCHEDULE

POSITION/TITLE

NUMBER

GRADE

MONTHLY SALARY/RANGE

MONTHLY AUTO EXPENSE

Director of Appraisal

1

27

9004-14175

300

Appraisal Division Managers

3

26

7896-11844

200

Appraisal Div. Assist. Managers

3

25

5791-9242

200

Appraisal Supervisors

12

24

5371-8467

200

Senior Staff Appraisers/ Territorial Appraisers

33

22

4120-6240

700

Appraiser, Staff Appraisers

56

20-21

2833-5512

700

Special Inventory (SI) Appraiser

1

21

3675-5512

700

Administrative Assistants

3

19

2667-4109

BPP SI Appraisal Assistant/Team Leader

2

19

2667-4109

11

18

2494-3929

Property Records/Exemptions (PRE) Manager

1

26

7896-11844

200

PRE Assistant Manager

1

25

5791-9242

200

PRE Appraisal Supervisor

1

24

5371-8467

200

PRE Administrative Supervisor

1

22

4160-6240

PRE Senior Staff Appraiser

3

22

4160-6240

700

PRE Staff Appraiser

2

21

3675-5512

700

PRE Appraisal Assistants

4

18

2494-3929

PRE Administrative Assistant

1

19

2667-4109

PRE Team Leaders

4

19

2667-4109

PRE Senior Researcher

8

18

2494-3929

Appraisal Assistants

Dallas Central Appraisal District

140

Approved Budget

PRE Research Specialists

12

18

2494-3929

1

18

2494-3929

PRE Receptionist GIS Supervisor GIS Specialists II

1

22

4160-6240

2

20

2833-4533

GIS Specialists

4

19

2667-4109

Totals

171

Dallas Central Appraisal District

141

Approved Budget

OPERATING BUDGET CONSOLIDATED APPRAISAL SERVICES

Department Resources Expenditures Staff

2014/2015 APPROVED

2014/2015 ACTUAL

$14,228,577 171

2015/2016 APPROVED

$13,920,445 171

$14,524,340 171

2016/2017 APPROVED $14,969,219 171

BUDGET COMPARISON SUMMARY Category Salaries & Wages

2014/2015 APPROVED

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

8,994,703

8,730,859

9,145,154

9,415,580

Auto Expenses

738,052

710,376

738,052

853,362

Supplies & Materials

309,835

355,894

332,937

389,500

Operational Services

0

0

0

0

Maintenance of Structures

0

0

0

0

Maintenance of Equipment

163

0

350

350

14,800

20,936

20,812

21,388

164,443

150,471

183,850

202,572

Insurance & Benefits

3,942,081

3,887,409

4,038,685

4,021,967

Professional Services

64,500

64,500

64,500

64,500

Capital Expenditures

0

0

0

0

$14,228,577

$13,920,445

$14,524,340

$14,969,219

Contractual Services Sundry Expensees

TOTAL

Dallas Central Appraisal District

142

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 is 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 $700.00 per month. All other auto costs are paid at $.55 per mile for business related travel. Costs also include parking permits at the County Records Building while researching and copying deeds as well picking up mail from post office.

SUPPLIES AND MATERIALS Office expenses are for normal perishable type items including pens, pencils, writing pads, calendars, batteries, etc. Costs include drafter supplies as well.

Copy expense includes copy paper, color paper, fax machine paper, toner, developer, and drums for fax machines, microfiche readers, vellum and roll bond paper, toner and developer for the K6800 Engineer Copier and for the 605 microfilm reader/printers. Costs also include expenses forded copies and the Copy Center.

Postage expense includes the mailing of general correspondence, all Notices of Appraised Value (long form), Notice of Value Schedules to tax consultants, leased/agent notices, leased equipment letters, Business Personal Property Rendition forms, mobile home mailouts, Freeport denial certified letters, special inventory audit certified letters and forms, and Notices of Protest forms. Postage was consolidated in Central Appraisal for all appraisal divisions to better track and monitor the expenditure.

Funds have been included for mailing service fees on the major mailing projects. PRE is attributed for the mailing of exemption applications and notices, Ag applications and rollbacks, homestead postcards, sales questionnaires, surveys for Special Audit, and lawsuit certified letters on litigation. PRE funds are included for special mailings and for mailing returned appraisal notices and exemption denial letters, and for a Mailing Service on the mailing of exemption applications.

Printing expenses include office stationary, envelopes, business cards, and door hangers. The bulk of the expense is for printed window envelopes for the major appraisal mailings for Notices of Appraised Value and Business Personal Property Rendition forms. Costs are included for street index and vehicle schedule printing.

Computer supplies include diskettes, CD’s, fusers, tapes, LaserJet toner, inkjet cartridges, print heads, and compact disks. Drafting supplies include HP Laserjet 1022, HP 4250 cartridges, Xerox 7300 cartridges, imaging units, transfer belts and fusers.

Office Equipment Expense includes items to be purchased in each division that are not considered capital outlay items to be depreciated. All items have been consolidated in the Central Appraisal budget.

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

Dallas Central Appraisal District

143

Approved Budget

CONSOLIDATED APPRAISAL SERVICES BUDGET 2014/2015 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

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

8,690,540 14,119 26,200 0 0 8,730,859

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

9,349,767 21,821 33,992 10,000 0 9,415,580

736,800 1,252 738,052

709,420 956 710,376

736,800 1,252 738,052

852,000 1,362 853,362

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

9,478 6,841 302,146 18,408 11,447 0 0 7,574 0 0 0 0 355,894

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

10,957 9,621 320,954 22,465 20,503 0 0 5,000 0 0 0 0 389,500

0 0

0 0

0 0

0 0

144

Approved 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), 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, TAAD/IAAO Texas Chapter, Society of Real Estate Appraisers, MLS and Appraisal Institute, Real Estate Brokers Licenses, North Texas Commercial Association of Realtors, and Dallas Board of Realtors. Two broker’s licenses are also included. Other subscription expenses include Texas Health & Human Services (death records), LexisNexis, Coles Directory, and Public Data.

Subscription costs are for all appraisal related publications and documents including, but not limited to, ALN Apartment Listing Network, Blacks Industrial Guide, BOMA Expense Exchange Report, Cole’s Directory, CoStar Comps and Properties, Cushman & Wakefield Marketbeat, DFW Realsmart, Directory of Major Malls, IREM Apartment Income & Expense Analysis, Office Income and Expense Analysis, Shopping Center Income and Expense Analysis, Federal Assisted Apartment Income and Expense Analysis, Korpacz RE Investor Survey, Marshall Swift Updates, M/PF Apartment Guide, National RE Investor, PKF Trends in Hotel Industry, RERC Real Estate Report, Shopping Center Digest, Texas Hotel Performance Factbook, ULI Dollars & Cents of Shopping Center Digest, Texas Hotel Performance Factbook, Valuation Insights & Perspectives, Cars of Particular Interest, New Card Cost Guide, NADA Older Car and Used Cars, Truck Blue Book, Commercial Vehicle Valuation, Aircraft Blue Book, Synergy Technology, 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 and GIS personnel.

Legal Notices/Advertising costs are related to require published notices for Business Personal Property Renditions have been moved to Administration for budget purposes. Business Promotions are for the semi-annual Agricultural Advisory Committee meeting.

Dallas Central Appraisal District

145

Approved Budget

CONSOLIDATED APPRAISAL SERVICES BUDGET 2014/2015 APPROVED 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.

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

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

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

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

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

163 0 0 0 0 0 0 163

0 0 0 0 0 0 0 0

350 0 0 0 0 0 0 350

350 0 0 0 0 0 0 350

0 0 14,800 0 0 0 0

0 0 20,936 0 0 0 0

0 0 20,812 0 0 0 0

0 0 21,388 0 0 0 0

14,800

20,936

20,812

21,388

146

Approved Budget

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 District’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

147

Approved Budget

CONSOLIDATED APPRAISAL SERVICES BUDGET 2014/2015 APPROVED 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

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

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

14,356 122,559 6,972 6,546 39 0 0 0 0 0 0 150,471

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

16,758 143,041 12,134 30,579 60 0 0 0 0 0 0 202,572

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

1,670,483 1,982,552 36,136 2,990 0 0 0 72,474 0 122,773 0 0 3,887,409

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

1,860,722 1,840,030 41,904 49,950 0 0 0 80,401 0 148,960 0 0 4,021,967

148

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.

CAPITAL EXPENDITURES No funds have been budgeted for Capital Expenditures.

Dallas Central Appraisal District

149

Approved Budget

CONSOLIDATED APPRAISAL SERVICES BUDGET 2014/2015 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 4992 Auxiliary Legal Expenses

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

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

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

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

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

$14,228,577

$13,920,445

$14,524,340

$14,969,219

150

Approved Budget

CAPITAL EXPENDITURE SCHEDULE CONSOLIDATED APPRAISAL SERVICES

Equipment

$ -0-

Furniture $ -0-

Dallas Central Appraisal District

151

Approved Budget

CENTRAL OFFICE BUDGET 2014/2015 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.

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

134,441 0 0 0 0 134,441

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

143,314 0 0 10,000 0 153,314

2,400 0 2,400

2,400 0 2,400

2,400 0 2,400

3,600 0 3,600

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

7 0 261,084 0 130 0 0 7,574 0 0 0 0 268,795

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

100 0 272,697 0 130 0 0 5,000 0 0 0 0 277,927

0 0

0 0

0 0

0 0

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

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

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

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

152

Approved Budget

CENTRAL OFFICE BUDGET 2014/2015 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

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

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

350 0 0 0 0 0 0 350

350 0 0 0 0 0 0 350

0 0 0 0 0 0 0 0

0 0 4,406 0 0 0 0 4,406

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

0 0 4,900 0 0 0 0 4,900

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

1,290 345 6,972 3,560 39 0 0 0 0 0 0 12,206

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

2,100 345 7,800 8,307 0 0 0 0 0 0 0 18,552

153

Approved Budget

CENTRAL OFFICE BUDGET 2014/2015 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

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

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

10,008 28,511 353 9 0 0 0 1,967 0 0 0 0 40,849

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

10,882 26,228 354 270 0 0 0 900 0 0 0 0 38,634

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

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

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

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

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

$444,293

$503,097

$483,683

$537,277

154

Approved Budget

RESIDENTIAL BUDGET 2014/2015 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.

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

2,614,097 0 0 0 0 2,614,097

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

2,835,633 1,414 0 0 0 2,837,047

295,200 0 295,200

284,170 0 284,170

295,200 0 295,200

342,000 0 342,000

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

2,019 1,860 0 9,333 1,279 0 0 0 0 0 0 0 14,491

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

2,541 2,630 0 9,449 3,760 0 0 0 0 0 0 0 18,380

0 0

0 0

0 0

0 0

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

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

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

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

155

Approved Budget

RESIDENTIAL BUDGET 2014/2015 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

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

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 380 0 0 0 0 380

0 0 406 0 0 0 0 406

0 0 406 0 0 0 0 406

0 0 406 0 0 0 0 406

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

3,613 11,247 0 0 0 0 0 0 0 0 0 14,860

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

2,820 12,013 0 3,295 0 0 0 0 0 0 0 18,128

156

Approved Budget

RESIDENTIAL BUDGET 2014/2015 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

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

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

469,070 609,772 14,540 1,435 0 0 0 21,523 0 37,529 0 0 1,153,870

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

533,189 572,229 14,596 14,310 0 0 0 23,752 0 47,222 0 0 1,205,298

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

$4,261,548

$4,081,893

$4,297,144

$4,421,259

157

Approved Budget

BUSINESS PERSONAL PROPERTY BUDGET 2014/2015 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.

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

2,263,004 5,152 26,200 0 0 2,294,356

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

2,448,874 6,549 33,992 0 0 2,489,415

237,600 0 237,600

227,565 0 227,565

237,600 0 237,600

274,800 0 274,800

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

2,451 1,357 0 4,505 1,546 0 0 0 0 0 0 0 9,860

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

2,819 1,815 0 4,855 1,980 0 0 0 0 0 0 0 11,469

0 0

0 0

0 0

0 0

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

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

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

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

158

Approved Budget

BUSINESS PERSONAL PROPERTY BUDGET 2014/2015 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

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

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 760 0 0 0 0 760

0 0 822 0 0 0 0 822

0 0 812 0 0 0 0 812

0 0 812 0 0 0 0 812

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

2,303 13,074 0 2,767 0 0 0 0 0 0 0 18,144

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

1,695 15,988 0 6,689 0 0 0 0 0 0 0 24,372

159

Approved Budget

BUSINESS PERSONAL PROPERTY BUDGET 2014/2015 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

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

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

432,805 529,710 6,444 615 0 0 0 19,247 0 34,252 0 0 1,023,072

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

489,664 491,440 12,127 12,960 0 0 0 21,106 0 42,626 0 0 1,069,923

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

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

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

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

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

$3,738,747

$3,598,318

$3,791,616

$3,895,291

160

Approved Budget

COMMERCIAL BUDGET 2014/2015 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.

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

1,658,863 3,350 0 0 0 1,662,212

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

1,772,002 4,170 0 0 0 1,776,172

158,400 0 158,400

152,380 0 152,380

158,400 0 158,400

182,400 0 182,400

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

780 1,045 0 571 3,124 0 0 0 0 0 0 0 5,520

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

1,100 2,146 0 1,460 5,508 0 0 0 0 0 0 0 10,214

0 0

0 0

0 0

0 0

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

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

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

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

161

Approved Budget

COMMERCIAL BUDGET 2014/2015 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

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

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 380 0 0 0 0 380

0 0 406 0 0 0 0 406

0 0 406 0 0 0 0 406

0 0 406 0 0 0 0 406

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

4,690 82,823 0 0 0 0 0 0 0 0 0 87,513

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

4,965 98,782 0 2,616 0 0 0 0 0 0 0 106,363

162

Approved Budget

COMMERCIAL BUDGET 2014/2015 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

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

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

303,935 376,005 8,441 285 0 0 0 13,262 0 22,048 0 0 723,976

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

326,442 352,543 8,415 8,910 0 0 0 14,705 0 27,741 0 0 738,756

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

$2,650,434

$2,632,008

$2,721,485

$2,814,311

163

Approved Budget

PROPERTY RECORDS/EXEMPTIONS BUDGET 2014/2015 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.

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

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

2,020,135 5,618 0 0 0 2,025,754

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

2,149,944 9,688 0 0 0 2,159,632

43,200 1,252 44,452

42,905 956 43,861

43,200 1,252 44,452

49,200 1,362 50,562

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

4,221 2,579 41,062 3,999 5,367 0 0 0 0 0 0 0 57,228

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

4,397 3,030 48,257 6,701 9,125 0 0 0 0 0 0 0 71,510

0 0

0 0

0 0

0 0

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

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

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

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

164

Approved Budget

PROPERTY RECORDS/EXEMPTIONS BUDGET 2014/2015 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

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

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

163 0 0 0 0 0 0 163

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

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

0 0 14,896 0 0 0 0 0 14,896

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

0 0 14,864 0 0 0 0 0 14,864

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

2,460 15,070 0 218 0 0 0 0 0 0 0 17,748

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

5,178 15,913 4,334 9,672 60 0 0 0 0 0 0 35,157

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

454,666 438,554 6,357 646 0 0 0 16,476 0 28,944 0 0 945,642

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

500,545 397,590 6,412 13,500 0 0 0 19,938 0 31,371 0 0 969,356

165

Approved Budget

PROPERTY RECORDS/EXEMPTIONS BUDGET 2014/2015 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 4992 Auxiliary Legal Expenses

Z. CAPITAL EXPENDITURES 9001 Leasehold Improvements 9002 Equipment 9003 Furniture

TOTAL

Dallas Central Appraisal District

2014/2015 ACTUAL

2015/2016 APPROVED

2016/2017 APPROVED

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

$3,133,555

$3,105,129

$3,230,412

$3,301,081

166

Approved Budget

DALLAS CENTRAL APPRAISAL DISTRICT

Dallas Central Appraisal District

167

Approved Budget