dcad approved budget 2016-2017

171
APPROVED BUDGET 2016-2017 D A L L A S C E N T R A L A P P R A I S A L D I S T R I C T

Upload: cutmytaxes

Post on 12-Apr-2017

15 views

Category:

Real Estate


2 download

TRANSCRIPT

Page 1: DCAD Approved Budget 2016-2017

APPROVED BUDGET

2016-2017

D A L L A S

C E N T R A L

A P P R A I S A L

D I S T R I C T

Page 2: DCAD Approved Budget 2016-2017

2016 – 2017

APPROVED BUDGET

as submitted to THE BOARD OF DIRECTORS

by

W. KENNETH NOLAN Chief Appraiser

DIRECTORS

MICHAEL HURTT STEVE PRYOR JOHN WARREN LEW BLACKBURN

CHAIRMAN SECRETARY DIRECTOR DIRECTOR DIRECTOR JOHN THREADGILL

JOHN R. AMES EX OFFICIO DIRECTOR/VICE CHAIRMAN

Page 3: DCAD Approved Budget 2016-2017

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

Page 4: DCAD Approved Budget 2016-2017

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

Page 5: DCAD Approved Budget 2016-2017

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

Web Site: www.dallascad.org

Dallas Central Appraisal District

June 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 1.08% 3.13% 2.92% 3.14% 2.68% Survey

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

Page 6: DCAD Approved Budget 2016-2017

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

Page 7: DCAD Approved Budget 2016-2017

DALLAS CENTRAL APPRAISAL DISTRICT

2016-2017 APPROVED BUDGET

Dallas Central Appraisal District 3 Approved Budget

Page 8: DCAD Approved Budget 2016-2017

DALLAS CENTRAL APPRAISAL DISTRICT2016/2017 APPROVED BUDGET

BUDGET COMPARISONEXECUTIVE SUMMARY

2015/2016 2016/2017APPROVED 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

CAPITAL EXPENDITURES 113,970 121,885

CONTINGENCY 0 0

TOTAL EXPENDITURES $23,677,340 $24,471,932

OPERATING FUNDS SOURCES:

$23,437,340 $24,231,932

230,000 230,000

0 0

ENTITY ALLOCATIONS (LOCAL SUPPORT)

RENDITION FEES

INVESTMENT PROCEEDS

OTHER INCOME 10,000 10,000

TOTAL REVENUE $23,677,340 $24,471,932

Dallas Central Appraisal District 4 Approved Budget

Page 9: DCAD Approved Budget 2016-2017

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

Page 10: DCAD Approved Budget 2016-2017

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 $ 504,296 Auto Expenses 120,075 Supplies & Material 92,568 Operational Services (31,240) Maintenance Structures (28,851) Maintenance Equipment 44,078 Contractual Services 14,319 Sundry Expenses 34,209 Insurance & Benefits (14,347) Professional Services 51,570 Capital Expenditures 7,915

Total $ 794,592

Dallas Central Appraisal District 6 Approved Budget

Page 11: DCAD Approved Budget 2016-2017

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 $ 794,592

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

Total $ 794,592

Dallas Central Appraisal District 7 Approved Budget

Page 12: DCAD Approved Budget 2016-2017

DALLAS CENTRAL APPRAISAL DISTRICT

Dallas Central Appraisal District 8 Approved Budget

Page 13: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

A. SALARIES & WAGES4001 Full Time 12,762,817 12,491,053 13,009,914 13,431,9704002 Overtime 41,730 31,292 39,494 47,7864004 Contract Labor 95,846 90,158 102,320 176,2684006 Employee Severance 50,000 0 50,000 50,0004007 Salary Continuation 30,000 12,776 30,000 30,000

12,980,393 12,625,279 13,231,728 13,736,024

B. AUTO EXPENSES4106 Full Time 762,000 736,694 764,400 884,4004107 Other 3,140 1,761 3,140 3,215

765,140 738,455 767,540 887,615

C. SUPPLIES & MATERIALS4210 Office 36,814 30,675 36,549 37,4134211 Copy Expense 18,683 12,143 18,940 18,8084212 Postage & Freight 326,343 359,210 351,069 411,1624213 Printing 56,725 29,647 43,064 44,5304214 Computer Supplies 72,702 53,601 73,264 73,9824215 Mapping Supplies 2,380 0 0 04216 Miscellaneous 1,360 603 1,160 1,1604217 Office Equip. Exp. 9,500 11,601 6,000 5,5004218 Janitorial Supplies 15,000 15,596 15,500 16,0654219 Service Awards 5,660 6,437 13,725 13,9954220 Software 65,254 90,005 132,306 161,5304221 Building Supplies 6,000 5,294 6,000 6,000

616,421 614,814 697,577 790,145

D. OPERATIONAL SERVICES4320 Telephone 75,000 115,166 68,500 37,260

75,000 115,166 68,500 37,260

E. MAINTENANCE OF STRUCTURES4430 Building 46,400 55,801 56,400 53,1504431 Electricity 187,344 156,419 189,123 161,4724432 Water 20,976 19,678 23,323 21,6464434 Janitorial Service 40,302 38,400 40,302 39,9774435 Pest Control 1,099 817 1,108 1,0084436 Interior Maintenance 3,969 3,720 3,969 3,9694437 Lawn/Grnds. Maint. 9,937 9,314 10,000 9,8754438 Trash Disposal 3,979 3,372 3,704 3,7044439 Elevator Maintenance 11,603 11,134 11,603 12,1904440 Security Service 1,095 983 1,096 1,1074441 HVAC System Maint. 19,224 18,762 19,705 23,3844442 Electrical Inspect. Maint. 7,000 4,569 3,000 3,000

352,928 322,970 363,333 334,482

DALLAS CENTRAL APPRAISAL DISTRICT 2016/2017 TOTAL APPROVED BUDGET

Dallas Central Appraisal District 9 Approved Budget

Page 14: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

F. MAINTENANCE OF EQUIPMENT4540 Equipment 23,163 9,133 21,343 30,9124541 Copiers 0 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 99,662 124,283 107,894 129,9944545 Terminal 0 0 0 04546 Software Maintenance 137,320 141,277 141,245 153,654

260,145 274,693 270,482 314,560

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 73,969 82,089 84,000 90,0004652 Lease of Equipment 344,350 343,585 389,703 390,8194657 Other 46,180 69,820 71,300 78,7504659 Janitorial 0 0 0 04660 Delivery Service 1,040 0 495 2484661 Lease of Software 0 0 0 04662 GIS Mapping Service 34,000 33,710 34,000 34,000

499,539 529,204 579,498 593,817

H. SUNDRY EXPENSE4760 Training 80,590 71,722 79,563 83,5334761 Dues & Subscriptions 138,078 139,209 140,541 159,5054762 Legal Notice/Adv. 16,817 20,232 16,688 29,4844763 Travel 49,388 40,756 71,773 76,3044764 Business Promotion 600 242 660 6604765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 1,865 1,866 2,390 2,3904767 ARB Expenses 4,000 2,879 3,275 3,0234768 Library 700 0 500 04769 Management Development 800 0 5,800 5004770 Recruitment 2,866 762 2,866 2,866

295,704 277,669 324,056 358,265

DALLAS CENTRAL APPRAISAL DISTRICT 2016/2017 TOTAL APPROVED BUDGET

Dallas Central Appraisal District 10 Approved Budget

Page 15: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

I. INSURANCE & BENEFITS4870 Group Medical 2,382,513 2,224,255 2,484,010 2,486,0634871 Retirement 2,590,770 2,832,650 2,624,607 2,584,6834872 Workers Compensation 54,857 45,701 54,857 54,8874873 Unemployment Comp. 65,340 3,951 65,340 66,7204874 General Insurance 136,900 126,874 133,600 133,6004875 Bonds 292 639 342 3424876 Pub. Officials Liab. 14,000 13,063 17,000 17,0004877 Group Benefits 108,702 100,294 114,240 115,4834878 Employee Activities 15,715 15,233 15,715 15,7754879 Medicare Tax 175,592 170,262 180,090 200,9014880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

5,544,681 5,532,922 5,689,801 5,675,454

J. PROFESSIONAL SERVICES4980 Legal Services 871,500 879,341 874,000 878,0004981 Auditing 12,000 10,500 11,500 11,5004982 Consultants 161,585 99,134 148,585 159,5854984 Deed Services 0 0 0 04986 Appraisal of Autos 24,500 24,500 24,500 24,5004987 State Office of Adm. Hearings 10,500 0 10,500 13,5004990 ARB Comp. for Services 367,070 413,659 410,270 467,3404992 Auxiliary Legal Expenses 50,000 33,059 75,000 50,0004995 Arbitration Expense 3,626 9,000 16,500 18,000

1,500,781 1,469,193 1,570,855 1,622,425

Z. CAPITAL EXPENDITURES9001 Leasehold Improvements 8,000 18,587 0 09002 Equipment 111,100 123,009 113,970 121,8859003 Furniture 0 4,499 0 0

119,100 146,095 113,970 121,885

9005 Technology Development 0 0 0 09006 Capital Imp. Program 0 637,161 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

DALLAS CENTRAL APPRAISAL DISTRICT 2016/2017 TOTAL APPROVED BUDGET

Dallas Central Appraisal District 11 Approved Budget

Page 16: DCAD Approved Budget 2016-2017

EXPENDITURES

Dallas Central Appraisal District 12 Approved Budget

Page 17: DCAD Approved Budget 2016-2017

DALLAS CENTRAL APPRAISAL DISTRICT BUDGET COMPARISON

CATEGORY2014/2015 2014/2015 2015/2016 2016/2017

APPROVED ACTUAL APPROVED APPROVED

CONSOLIDATED OFFICE OF CHIEF APPRAISER $1,209,012 $1,261,628 $800,447 $828,325

CONSOLIDATED 3,745,608 4,352,635 4,179,509 4,491,128 ADMINISTRATIVE SERVICES

LEGAL SERVICES 1,327,816 1,200,285 1,343,065 1,345,165

INFORMATION 2,498,819 2,548,628 2,829,979 2,838,095 TECHNOLOGY

CONSOLIDATED 14,228,577 13,920,445 14,524,340 14,969,219 APPRAISAL SERVICES

CONTINGENCY 0 0 0 0

$23,009,832 $23,283,621 $23,677,340 $24,471,932

Dallas Central Appraisal District 13 Approved Budget

Page 18: DCAD Approved Budget 2016-2017

2016/2017

BUDGET BY DEPARTMENT

OFFICE OF CHIEF ADMIN

BUDGET BY DEPARTMENT

CHIEFAPPRAISER

LEGAL SERVICES

ADMIN.SERVICES

SERVICES

APPRAISAL SERVICES

INFORMATION TECHNOLOGY

DEPARTMENT BUDGET TOTAL PERCENT

OFFICE OF CHIEF APPRAISER $ 828,325 3.4%

ADMINISTRATIVE SERVICES 4,491,128 18.4%

LEGAL SERVICES 1,345,165 5.5%

INFORMATION TECHNOLOGY 2,838,09 11.6%

APPRAISAL SERVICES 14,969,219 61.1%

TOTAL $24,471,932 100.0%

Dallas Central Appraisal District 14 Approved Budget

Page 19: DCAD Approved Budget 2016-2017

DALLAS CENTRAL APPRAISAL DISTRICT BUDGET COMPARISONS SUMMARY

BY CATEGORY

2014/2015 2014/2015 2015/2016 2016/2017CATEGORY APPROVED ACTUAL APPROVED APPROVED

SALARIES & WAGES $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

CAPITAL EXPENDITURES 119,100 783,256 113,970 121,885

SUBTOTAL $23,009,832 $23,283,621 $23,677,340 $24,471,932

CONTINGENCY 0 0 0 0

GRAND TOTAL $23,009,832 $23,283,621 $23,677,340 $24,471,932

Dallas Central Appraisal District 15 Approved Budget

Page 20: DCAD Approved Budget 2016-2017

2016/2017BUDGET BY CATEGORY

9 10

1

7

8

2

3

4

5

6

7

CATEGORY BUDGET TOTAL PERCENT

1. SALARIES & WAGES $13,736,024 56.2%

2. AUTO EXPENSES 887,615 3.6%

3. SUPPLIES & MATERIALS 790,145 3.2%,

4. OPERATIONAL SERVICES 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%

10.CAPITAL EXPENDITURES 121,885 .5%

TOTAL $24,471,932 100.0%

Dallas Central Appraisal District 16 Approved Budget

Page 21: DCAD Approved Budget 2016-2017

REVENUES

Dallas Central Appraisal District 17 Approved Budget

Page 22: DCAD Approved Budget 2016-2017

2016/2017

SOURCES OF OPERATING FUNDSSOURCES OF OPERATING FUNDS

RENDITION FEES INVESTMENT PROCEEDS

OTHER INCOMEOTHER INCOME

LOCALSUPPORT

SOURCE AMOUNT PERCENT

LOCAL SUPPORT $24,231,932 99.0%

INVESTMENT PROCEEDS 0 0%

RENDITION FEES 230,000 .9%

OTHER INCOME 10,000 .1%

TOTAL $24 471 932 100 0%TOTAL $24,471,932 100.0%

Dallas Central Appraisal District 18 Approved Budget

Page 23: DCAD Approved Budget 2016-2017

PERSONNEL BREAKDOWN

Dallas Central Appraisal District 19 Approved Budget

OliveJ
Rectangle
Page 24: DCAD Approved Budget 2016-2017

2016/2017

PERSONNEL BREAKDOWN

434

PERSONNEL BREAKDOWN

3

16

171

DEPARTMENT NUMBER OF PERSONNEL PERCENT

OFFICE OF CHIEF APPRAISER 4 1.7%

ADMINISTRATIVE SERVICES 34 15.0%

LEGAL SERVICES 3 1.3%

INFORMATION TECHNOLOGY 16 7.0%

APPRAISAL SERVICES 171 75.0%

TOTAL 228 100.0%

Dallas Central Appraisal District 20 Approved Budget

Page 25: DCAD Approved Budget 2016-2017

Dallas Central Appraisal District 21 Approved Budget

Page 26: DCAD Approved Budget 2016-2017

DALLAS CENTRAL APPRAISAL DISTRICT

PRINCIPAL OFFICERS

OFFICIAL TITLE INCUMBENT

EXECUTIVE DIRECTOR/CHIEF APPRAISER W. Kenneth Nolan

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

DIRECTOR OF INFORMATION TECHNOLOGY John Milam

DIRECTOR OF APPRAISAL SERVICES Shane Docherty

DIRECTOR OF LEGAL SERVICES Windy Nash

RESIDENTIAL MANAGER Jimmy Cox

BUSINESS PERSONAL PROPERTY MANAGER Randy Scott

COMMERCIAL MANAGER Steve Brown

PROPERTY RECORDS/EXEMPTIONS MANAGER Patricia Nixon

FINANCE MANAGER John K. Simpson

QUALITY CONTROL MANAGER Dan Reese

COMMUNITY RELATIONS OFFICER Cheryl Jordan

Dallas Central Appraisal District 22 Approved Budget

Page 27: DCAD Approved Budget 2016-2017

BUDGET CALENDAR

Dallas Central Appraisal District 23 Approved Budget

Page 28: DCAD Approved Budget 2016-2017

Dallas Central Appraisal DistrictBUDGET CALENDAR

DATE REQUIRED ACTION RESPONSIBLE PARTY September

Establish budget policy Prepare budget calendar Develop budget formats

Director of Administration

Finance Manager

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

Finance Manager

October-November Assist department heads with completion of budget request forms Submit completed budget request forms Review budget requests and submit proposed budget draft to the chief administrative officer Conduct internal budget hearings on submitted budget requests and adjustments

Administration

Finance

Department Heads Administration Director of Administration

December Work salary /merit projectionsPrepare budget narratives, goals and objectives, and activity indicators in the budget documentFinalize and submit draft of proposed budget to chief administrative officer

Director of Administration

Administration

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

Director of Administration

Chief Appraiser

February -MarchPresent the proposed budget to the BOD at their regular meeting \ entity presentation Conduct entity budget visits to all entities Publish notices for public hearing

Director of Administration

Chief Appraiser

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

Board of Directors Chief AppraiserDirector of Administration

May Final budget is approvedEntities are notified of budget approval

Board of Directors Director of Administration

June Final budget is printed and sent to the taxing entities and filed with the county clerk’s office Final budget is distributed to staffPublic budget notice is published in newspaper

Director of Administration

Finance Director

Dallas Central Appraisal District 24 Approved Budget

Page 29: DCAD Approved Budget 2016-2017

STATISTICALINFORMATION

Dallas Central Appraisal District 25 Approved Budget

OliveJ
Typewritten Text
OliveJ
Typewritten Text
OliveJ
Typewritten Text
OliveJ
Typewritten Text
OliveJ
Rectangle
Page 30: DCAD Approved Budget 2016-2017

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: 1 2949 N. Stemmons Fwy., Dallas, Texas

Number of Accounts Appraised: 827,680

Number of Taxing Entities: 61

Cities 31 School Districts 16 Counties 1 Special Districts 11 Hospital Districts 1 Community College 1

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

Dallas Central Appraisal District 26 Approved Budget

Page 31: DCAD Approved Budget 2016-2017

DALLAS CENTRAL APPRAISAL DISTRICT

Dallas Central Appraisal District 27 Approved Budget

Page 32: DCAD Approved Budget 2016-2017

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 thefollowing August 31.

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

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

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

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

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

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

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

Dallas Central Appraisal District 28 Approved Budget

Page 33: DCAD Approved Budget 2016-2017

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

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

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

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

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

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

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

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

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

Dallas Central Appraisal District 29 Approved Budget

Page 34: DCAD Approved Budget 2016-2017

BUDGET REVENUES

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

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

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

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

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

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

BUDGET EXPENDITURES

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

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

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

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

Dallas Central Appraisal District 30 Approved Budget

Page 35: DCAD Approved Budget 2016-2017

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

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

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

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

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

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

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

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

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

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

BUDGET SURPLUS FUNDS

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

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

Dallas Central Appraisal District 31 Approved Budget

Page 36: DCAD Approved Budget 2016-2017

FINANCIAL AUDIT

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

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

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

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

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

Dallas Central Appraisal District 32 Approved Budget

Page 37: DCAD Approved Budget 2016-2017

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 withChapter 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 theDistrict.

As required by Chapter 2256 of the Texas Government Code, the District hereby defines andadopts its formal investment policy. The District shall administer all present and future funds inaccordance with the provisions of this policy to the extent permitted by law and the District’sdepository contracts. Any new funds created by the District will come under this Policy unlessspecifically 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 thePublic Funds Investment Act, Chapter 2256, Texas Government Code, (the “Act”). The PublicFunds Collateral Act, Chapter 2257, Texas Government Code, specifies collateral requirementsfor 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 lawand 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

Dallas Central Appraisal District 33 Approved Budget

Page 38: DCAD Approved Budget 2016-2017

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

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

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

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

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

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

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

V. DELEGATION OF INVESTMENT AUTHORITY

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

Dallas Central Appraisal District 34 Approved Budget

Page 39: DCAD Approved Budget 2016-2017

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 standardstates: “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 ownaffairs, not for speculation, but for investment, considering the probable safety of their capital aswell as the expected income to be derived.” The Investment Officer and those delegatedinvestment authority under this Policy, when acting in accordance with the written proceduresand this Policy, shall be relieved of personal liability in the management of the portfolio providedthat deviations from expectations for a specific security’s credit risk or market price change orportfolio shifts are reported in a timely manner and that appropriate action is taken to controladverse 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 federalagency, the excess must be collateralized by pledged securities. District funds may be invested inthe 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 servicesbank, a bank in Texas, or an approved broker/dealer.

Dallas Central Appraisal District 35 Approved Budget

Page 40: DCAD Approved Budget 2016-2017

IX. DIVERSIFICATION AND MATURITY LIMITATIONS

It is the policy of the District to diversify its investment portfolio. Invested funds shall bediversified to minimize risk or loss resulting from over-concentration of assets in a specificmaturity, 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 bebought on a delivery versus payment basis and be held in safekeeping by either the District, anindependent third party financial institution, or the District’s designated banking servicesdepository.

All securities pledged to the District for certificates of deposit or demand deposits shall be heldby an independent third party bank doing business in Texas. The safekeeping bank may not bewithin 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 coverageof $250,000. The District is not required to liquidate investments that were authorized investmentat the time of purchase. An authorized investment of a fully collateralized repurchase agreementcan 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 sufficientinformation to evaluate the performance the investment program.

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

XII. DEPOSITORIES

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

Dallas Central Appraisal District 36 Approved Budget

Page 41: DCAD Approved Budget 2016-2017

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.

3232

Dallas Central Appraisal District 37 Approved Budget

Page 42: DCAD Approved Budget 2016-2017

(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.

Dallas Central Appraisal District 38 Approved Budget

Page 43: DCAD Approved Budget 2016-2017

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.

Dallas Central Appraisal District 39 Approved Budget

Page 44: DCAD Approved Budget 2016-2017

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

Dallas Central Appraisal District 40 Approved Budget

Page 45: DCAD Approved Budget 2016-2017

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 41 Approved Budget

Page 46: DCAD Approved Budget 2016-2017

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 42 Approved Budget

Page 47: DCAD Approved Budget 2016-2017

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 Total EES

African American Hispanic Asian Others

Total Min. White Female Male

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

2009 100% 32.52% 12.60% 4.88% 0.00% 50.00% 50.00% 53.66% 46.34%246 80 31 12 0 123 123 132 114

2010 100% 33.47% 12.97% 5.02% 0.00% 51.46% 48.54% 53.97% 46.26%239 80 31 12 0 123 116 129 115

2011 100% 33.48% 15.18% 4.91% 0.00% 53.57% 46.43% 54.46% 45.54%224 75 34 11 120 104 122 102

2012 100% 33.92% 14.54% 4.85% 0.00% 53.30% 46.70% 53.74% 46.26%227 77 33 11 0 121 106 122 105

2013 100% 33.48% 15.42% 4.85% 0.00% 53.74% 46.26% 53.74% 46.26%227 78 35 11 0 122 105 122 105

2014 100% 34.67% 16.44% 4.89% 0.00% 56.0% 44.00% 54.67% 45.33%225 76 37 11 0 126 99 123 102

2015 100% 33.45% 17.19% 5.39% 0.00% 56.10% 44.34% 54.75% 45.25% (3rd Quarter) 221 74 38 12 0 124 98 121 100

Dallas Central Appraisal District 43 Approved Budget

Page 48: DCAD Approved Budget 2016-2017

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:

2010/2011 2011/2012 2012/2013 2013/2014 2014/2015 Bids Requested 1 1 1 1 1 Bids Awarded 1 1 1 1 1 MBE/WBE Awarded 0 0 0 0 0 Total Bid Awarded ($) $268,755 $219,139 $0 $600,867 $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 44 Approved Budget

Page 49: DCAD Approved Budget 2016-2017

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 45 Approved Budget

Page 50: DCAD Approved Budget 2016-2017

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 46 Approved Budget

Page 51: DCAD Approved Budget 2016-2017

2016/2017

BENEFITS SCHEDULE

Grade * EES Health Benefits Group Benefits TCDRS Workers Comp

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 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 N/A N/A N/A N/A

27 3 $32,745.00 $1,524.00 $85,172.41 $1,234.67

27A 1 $10,915.00 $508.00 $27,742.45 $402.15

29 1 $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 47 Approved Budget

Page 52: DCAD Approved Budget 2016-2017

DALLAS CENTRAL APPRAISAL DISTRICT2016/2017 APPROVED BUDGET

GENERAL SUMMARY

2014/2015 2015/2016 2016/2017APPROVED APPROVED APPROVED

REVENUES:

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

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

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

LOCAL SUPPORT 22,339,832 23,437,340 24,231,932

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

SPECIAL ASSESSMENT INCOME: APPRAISALS OUTSIDE DALLAS COUNTY 0 0 0

RENDITION FEES 230,000 230,000 230,000

TOTAL REVENUE BUDGETED $23,009,832 $23,677,340 $24,471,932

EXPENDITURES:

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

APPRAISAL SERVICES 14,228,577 14,524,340 14,969,219

CONTINGENCY 0 0 0

TOTAL EXPENDITURES BUDGETED $23,009,832 $23,677,340 $24,471,932

Dallas Central Appraisal District 48 Approved Budget

Page 53: DCAD Approved Budget 2016-2017

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

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

SALARIES & WAGES $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

SUNDRY EXPENSES 46,745 88,978 14,301 202,572 5,669 $358,265

INSURANCE & BENEFITS 170,935 934,771 83,950 4,021,967 463,831 $5,675,454

PROFESSIONAL SERVICES 30,000 536,425 981,500 64,500 10,000 $1,622,425

CAPITAL EXPENDITURES 0 4,000 0 0 117,885 $121,885

GRAND TOTAL $828,325 $4,491,128 $1,345,165 $14,969,219 $2,838,095 $24,471,932

Dallas Central Appraisal District 49 Approved Budget

Page 54: DCAD Approved Budget 2016-2017

2015 2016/2017LEVY % ALLOCATION

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 SPECIALDISTRICTS $1,317,820,734 33.3333% 8,077,311

$5,274,564,192 100.0000% $24,231,932

DALLAS CENTRAL APPRAISAL DISTRICT2016/2017

REVENUE SUMMARY

BUDGET ALLOCATION

Dallas Central Appraisal District 50 Approved Budget

Page 55: DCAD Approved Budget 2016-2017

2015 2016/2017CITIES LEVY % ALLOCATION

Addison $23,381,489 0.4433% $107,420Balch Springs 5,744,135 0.1089% 26,389Carrollton 33,235,688 0.6301% 152,685Cedar Hill 20,563,382 0.3899% 94,480Cockrell Hill 1,009,851 0.0191% 4,628Combine 34,292 0.0007% 170Coppell 35,270,514 0.6687% 162,039Dallas 754,945,419 14.3129% 3,468,292DeSoto 24,207,677 0.4590% 111,225Duncanville 13,802,543 0.2617% 63,415Farmers Branch 27,357,059 0.5187% 125,691Ferris 79,372 0.0015% 363Garland 78,589,133 1.4900% 361,056Glenn Heights 2,535,180 0.0481% 11,656Grand Prairie 35,712,880 0.6771% 164,074Grapevine 501,225 0.0095% 2,302Highland Park 11,688,187 0.2216% 53,698Hutchins 2,520,813 0.0478% 11,583Irving 125,692,368 2.3830% 577,447Lancaster 15,485,766 0.2936% 71,145Lewisville 330,700 0.0063% 1,527Mesquite 39,355,035 0.7461% 180,794Ovilla 161,469 0.0031% 751Richardson 48,241,439 0.9146% 221,625Rowlett 24,314,410 0.4610% 111,709Sachse 7,526,177 0.1427% 34,579Seagoville 3,513,096 0.0666% 16,138Sunnyvale 3,772,687 0.0715% 17,326University Park 17,675,905 0.3351% 81,201Wilmer 1,541,547 0.0292% 7,076Wylie 165,676 0.0031% 751

$1,358,955,114 25.7643% $6,243,235

REVENUE SUMMARY

BUDGET ALLOCATION

DALLAS CENTRAL APPRAISAL DISTRICT2016/2017

Dallas Central Appraisal District 51 Approved Budget

Page 56: DCAD Approved Budget 2016-2017

2015 2016/2017SCHOOL DISTRICTS LEVY % ALLOCATION

Carrollton/Farmers Branch $176,452,571 6.7924% $673,222Cedar Hill 42,613,082 1.6404% 162,582Coppell 132,854,220 5.1141% 506,881Dallas 1,172,662,276 45.1408% 4,474,079DeSoto 33,279,657 1.2811% 126,972Duncanville 54,573,845 2.1008% 208,217Ferris 240,515 0.0093% 918Garland 195,430,819 7.5230% 745,631Grand Prairie 85,145,741 3.2776% 324,858Grapevine/Colleyville 3,717,384 0.1431% 14,183Highland Park 151,247,204 5.8222% 577,056Irving 152,935,675 5.8871% 583,498Lancaster 27,083,908 1.0426% 103,334Mesquite 90,383,675 3.4793% 344,842Richardson 246,665,128 9.4952% 941,106Sunnyvale 13,642,461 0.5252% 52,050Wilmer/Hutchins 0 0.0000% 0Dallas County Schools 18,860,183 0.7260% 71,957

$2,597,788,344 100.0000% $9,911,386

BUDGET ALLOCATION

DALLAS CENTRAL APPRAISAL DISTRICT2016/2017

REVENUE SUMMARY

Dallas Central Appraisal District 52 Approved Budget

Page 57: DCAD Approved Budget 2016-2017

COUNTY/COUNTY-WIDE/NON-COUNTY-WIDE 2015 2016/2017SPECIAL DISTRICTS LEVY % ALLOCATION

Dallas County $458,491,052 $3,033,721Dallas County Hospital District 541,734,854 3,584,525Dallas Cty. Community College District 244,621,285 1,123,817

Dallas U.R.D. 52,949,722 243,257Valwood Improvement Authority 4,888,370 22,458Irving F.C.D. Section I 1,432,949 6,583Irving F.C.D. Section III 2,136,837 9,817Dallas F.C.D. #1 9,270,874 42,591Denton Co. LID #1 417,526 1,918Denton Co. RUD #1 0 0Lancaster M.U.D. #1 420,178 1,930Grand Prairie Metropolitan U.R.D. 118,194 543Northwest F.C.D. 1,338,893 6,151

$1,317,820,734 33.3333% $8,077,311

DALLAS CENTRAL APPRAISAL DISTRICT2016/2017

REVENUE SUMMARY

BUDGET ALLOCATION

Dallas Central Appraisal District 53 Approved Budget

Page 58: DCAD Approved Budget 2016-2017

INVESTMENT PROCEEDS

Interest income from banking investments $0

OTHER INCOME

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

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

REVENUE SUMMARY

SPECIAL ASSESSMENT INCOME

DALLAS CENTRAL APPRAISAL DISTRICT2016/2017

Dallas Central Appraisal District 54 Approved Budget

Page 59: DCAD Approved Budget 2016-2017

FINANCIAL RESERVES

RESTRICTED RESERVE FUND:

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

CAPITAL IMPROVEMENT PROGRAM FUND:

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

TECHNOLOGY FUND:

In the 2004/2005 Budget the Board of Directors budgeted the last of the Technology Development funds for the proposed scanning project. The funds were not expended in that budget year due to the fact that the programs could not be fully developed during the budget year. The Board of Directors agreed to continue to fund this program to finish out the technology programs that were not completed and to also offset the budget. These funds can only be utilized for approved technology projects approved by the Board of Directors. 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

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

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

2015/2016 Budget

$431,636 $258,782 $50,000 $125,000

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

2015/2016 Budget

$-0- $-0- $-0- $25,000

Dallas Central Appraisal District 55 Approved Budget

Page 60: DCAD Approved Budget 2016-2017

PAID TIME OFF RESERVE FUND:

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

RETIREMENT FUND:

In 2009 the District experienced an increase in retirement fund through the Texas County and District Retirement System (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.

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

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

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

2015/2016 Budget

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

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

2015/2016 Budget

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

Dallas Central Appraisal District 56 Approved Budget

Page 61: DCAD Approved Budget 2016-2017

FUTURE MERIT PAY FUND:

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

FUTURE COLA RETIREMENT FUND:

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

2016/2017 APPROVED BUDGET

RESTRICTED RESEVE FUNDS:

Working Capital Reserve Fund $ 500,000 Capital Improvement Reserve Fund 261,568 Paid Time Off Reserve Fund 829,841 Future COLA Retirement Fund 403,000

TOTAL RESTRICTED RESERVE FUNDS: $1,994,409

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

2015/2016 Budget

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

2012/2013 Budget

2013/2014 Budget

2014/2015 Budget

2015/2016 Budget

$-0- $-0- $ 382,000 $ 403,000

Dallas Central Appraisal District 57 Approved Budget

Page 62: DCAD Approved Budget 2016-2017

DEPARTMENT: OFFICE OF CHIEF APPRAISER DIVISIONS: BOARD OF DIRECTORS

COMMUNITY RELATIONS OFFICE, QUALITY CONTROL

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

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

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

GOALS/OBJECTIVES:

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

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

To 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

Page 63: DCAD Approved Budget 2016-2017

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

Totals 4

200

Dallas Central Appraisal District 59 Approved Budget

Page 64: DCAD Approved Budget 2016-2017

OFFICE OF CHIEF APPRAISER

ACTIVITY INDICATORS:

BOARD OF DIRECTORS: 2014/2015 ACTUAL

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

CHIEF APPRAISER: 2014/2015 ACTUAL

2015/2016 ESTIMATE

Departments Supervised 5 5

Taxing Units Served 61 61

Employees Supervised 228 228

Reappraisal Plan Prepared 1 1

Entity/Board Special Presentations 2 3

Certification of Appraisal Roll 1 1

Supplemental Appraisal Roll 12 12

Accounts Valued 819,627 827,680

Parcel Cost $28.89 $28.61

Dallas Central Appraisal District 60 Approved Budget

Page 65: DCAD Approved Budget 2016-2017

ACTIVITY INDICATORS:

COMMUNITY RELATIONS: 2014/2015 ACTUAL

2015/2016 ESTIMATE

Entity Meetings 2 2

Community Presentations 11 10

Budget Entity Presentations/Visits 50 50

Emails Received/Processed 4,300 3,500

Customer Service Surveys Processed 29 30

QUALITY CONTROL 2014/2015 ACTUAL

2015/2016 ESTIMATE

Special Projects (hours) 1,839 1,200

Interdepartmental Assistance (hours) 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

Dallas Central Appraisal District 61 Approved Budget

Page 66: DCAD Approved Budget 2016-2017

Department 2014/2015 2014/2015 2015/2016 2016/2017Resources APPROVED ACTUAL APPROVED APPROVED

Expenditures $1,209,012 $1,261,628 $800,447 $828,325Staff 7 7 4 4

2014/2015 2014/2015 2015/2016 2016/2017Category APPROVED ACTUAL APPROVED APPROVED

Salaries & Wages 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

Contractual Services 4,240 4,996 3,695 3,448

Sundry Expenses 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

TOTAL $1,209,012 $1,261,628 $800,447 $828,325

OPERATING BUDGETCONSOLIDATED OFFICE OF CHIEF APPRAISER

BUDGET COMPARISON SUMMARY

Dallas Central Appraisal District 62 Approved Budget

Page 67: DCAD Approved Budget 2016-2017

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

Page 68: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

A. SALARIES & WAGES4001 Full Time 704,884 708,162 518,016 536,0574002 Overtime 150 0 0 04004 Contract Labor 0 0 0 04006 Employee Severance 10,000 0 10,000 10,0004007 Salary Continuation 30,000 12,776 0 0

745,034 720,938 528,016 546,057

B. AUTO EXPENSES4106 Full Time 13,200 15,574 15,600 16,8004107 Other 665 68 500 500

13,865 15,642 16,100 17,300

C. SUPPLIES & MATERIALS4210 Office 4,800 2,414 3,000 3,2004211 Copy Expense 1,484 517 747 8004212 Postage & Freight 1,358 212 1,330 2,2504213 Printing 2,417 1,083 1,400 1,3504214 Computer Supplies 2,462 1,113 1,792 1,9404215 Mapping Supplies 0 0 0 04216 Miscellaneous 1,360 440 500 5004217 Office Equip. Exp. 0 0 0 04218 Janitorial Supplies 0 0 0 04219 Service Awards 5,035 6,437 0 04220 Software 1,300 25,518 1,100 1,1004221 Building Supplies 0 0 0 0

20,216 37,734 9,869 11,140

D. OPERATIONAL SERVICES4320 Telephone 0 0 0 0

0 0 0 0

CONSOLIDATED OFFICE OF CHIEF APPRAISERBUDGET

Dallas Central Appraisal District 64 Approved Budget

Page 69: DCAD Approved Budget 2016-2017

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

Page 70: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

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

0 0 0 0

F. MAINTENANCE OF EQUIPMENT4540 Equipment 0 0 0 04541 Copiers 0 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 0 0 0 04545 Terminal 0 0 0 04546 Software Maintenance 14,500 12,271 2,000 2,700

14,500 12,271 2,000 2,700

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 0 1,695 0 04657 Other 3,200 3,300 3,200 3,2004659 Janitorial 0 0 0 04660 Delivery Service 1,040 0 495 2484661 Lease of Software 0 0 0 0

4,240 4,996 3,695 3,448

CONSOLIDATED OFFICE OF CHIEF APPRAISERBUDGET

Dallas Central Appraisal District 66 Approved Budget

Page 71: DCAD Approved Budget 2016-2017

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

Page 72: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

H. SUNDRY EXPENSE4760 Training 44,590 45,622 4,740 8,0904761 Dues & Subscriptions 8,760 11,752 7,705 8,3904762 Legal Notice/Adv. 2,000 518 0 04763 Travel 18,644 16,749 22,008 27,2754764 Business Promotion 600 121 600 6004765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 1,865 1,866 2,390 2,3904767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 800 0 0 04770 Recruitment 2,866 762 0 0

80,125 77,391 37,443 46,745

I. INSURANCE & BENEFITS4870 Group Medical 72,828 66,753 43,580 43,5264871 Retirement 137,111 199,567 101,399 99,5144872 Workers Compensation 1,835 2,128 1,835 1,5684873 Unemployment Comp. 1,890 63 1,890 1,1104874 General Insurance 0 0 0 04875 Bonds 0 0 0 04876 Pub. Officials Liab. 14,000 13,063 17,000 17,0004877 Group Benefits 4,420 4,231 3,039 3,0344878 Employee Activities 15,715 15,233 0 04879 Medicare Tax 6,648 6,586 4,581 5,1834880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

254,447 307,623 173,324 170,935

CONSOLIDATED OFFICE OF CHIEF APPRAISERBUDGET

Dallas Central Appraisal District 68 Approved Budget

Page 73: DCAD Approved Budget 2016-2017

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

Page 74: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

J. PROFESSIONAL SERVICES4980 Legal Services 30,000 38,304 30,000 30,0004981 Auditing 0 0 0 04982 Consultants 46,585 42,232 0 04984 Deed Services 0 0 0 04986 Appraisal of Autos 0 0 0 04987 State Office of Adm. Hearings 0 0 0 04990 ARB Comp. for Services 0 0 0 04992 Auxiliary Legal Expenses 0 0 0 0

76,585 80,536 30,000 30,000

Z. CAPITAL EXPENDITURES9001 Leasehold Improvements 0 0 0 09002 Equipment 0 0 0 09003 Furniture 0 4,499 0 0

0 4,499 0 0

TOTAL $1,209,012 $1,261,628 $800,447 $828,325

BUDGETCONSOLIDATED OFFICE OF CHIEF APPRAISER

Dallas Central Appraisal District 70 Approved Budget

Page 75: DCAD Approved Budget 2016-2017

CAPITAL EXPENDITURES SCHEDULE

CONSOLIDATED OFFICE OF CHIEF APPRAISER

Equipment

$ -0-

Furniture

$-0-

Dallas Central Appraisal District 71 Approved Budget

Page 76: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

A. SALARIES & WAGES4001 Full Time 521,434 513,458 313,385 325,2124002 Overtime 150 0 0 04004 Contract Labor 0 0 0 04006 Employee Severance 10,000 0 10,000 10,0004007 Salary Continuation 30,000 12,776 0 0

561,584 526,234 323,385 335,212

B. AUTO EXPENSES4106 Full Time 10,800 10,874 10,800 12,0004107 Other 165 68 0 0

10,965 10,942 10,800 12,000

C. SUPPLIES & MATERIALS4210 Office 3,600 2,339 1,800 2,0004211 Copy Expense 944 322 206 2594212 Postage & Freight 1,166 62 980 1,9004213 Printing 2,367 1,036 1,350 1,3004214 Computer Supplies 991 1,113 592 7404215 Mapping Supplies 0 0 0 04216 Miscellaneous 1,360 440 500 5004217 Office Equip. Exp. 0 0 0 04218 Janitorial Supplies 0 0 0 04219 Service Awards 5,035 6,437 0 04220 Software 200 25,518 0 04221 Building Supplies 0 0 0 0

15,663 37,267 5,428 6,699

D. OPERATIONAL SERVICES4320 Telephone 0 0 0 0

0 0 0 0

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

0 0 0 0

OFFICE OF CHIEF APPRAISERBUDGET

Dallas Central Appraisal District 72 Approved Budget

Page 77: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

F. MAINTENANCE OF EQUIPMENT4540 Equipment 0 0 0 04541 Copiers 0 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 0 0 0 04545 Terminal 0 0 0 04546 Software Maintenance 12,500 10,882 0 0

12,500 10,882 0 0

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 0 1,695 0 04657 Other 3,200 3,300 3,200 3,2004659 Janitorial 0 0 0 04660 Delivery Service 1,040 0 495 2484661 Lease of Software 0 0 0 0

4,240 4,995 3,695 3,448

H. SUNDRY EXPENSE4760 Training 42,990 44,033 2,740 2,6904761 Dues & Subscriptions 3,675 10,270 2,540 2,7104762 Legal Notice/Adv. 2,000 518 0 04763 Travel 17,144 15,615 15,048 16,1154764 Business Promotion 600 121 600 6004765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 1,865 1,866 2,390 2,3904767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 800 0 0 04770 Recruitment 2,866 762 0 0

71,940 73,186 23,318 24,505

OFFICE OF CHIEF APPRAISERBUDGET

Dallas Central Appraisal District 73 Approved Budget

Page 78: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

I. INSURANCE & BENEFITS4870 Group Medical 52,020 48,341 21,790 21,7634871 Retirement 101,632 159,445 61,607 60,6984872 Workers Compensation 1,354 1,386 1,354 1,0544873 Unemployment Comp. 1,350 45 1,350 5704874 General Insurance 0 0 0 04875 Bonds 0 0 0 04876 Pub. Officials Liab. 14,000 13,063 17,000 17,0004877 Group Benefits 3,149 3,252 1,604 1,6414878 Employee Activities 15,715 15,233 0 04879 Medicare Tax 3,953 3,711 1,544 1,9874880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

193,173 244,475 106,249 104,713

J. PROFESSIONAL SERVICES4980 Legal Services 30,000 38,304 30,000 30,0004981 Auditing 0 0 0 04982 Consultants 46,585 42,232 0 04984 Deed Services 0 0 0 04986 Appraisal of Autos 0 0 0 04987 State Office of Adm. Hearings 0 0 0 04990 ARB Comp. for Services 0 0 0 04992 Auxiliary Legal Expenses 0 0 0 0

76,585 80,536 30,000 30,000

Z. CAPITAL EXPENDITURES9001 Leasehold Improvements 0 0 0 09002 Equipment 0 0 0 09003 Furniture 0 4,499 0 0

0 4,499 0 0

TOTAL $946,650 $993,015 $502,875 $516,577

OFFICE OF CHIEF APPRAISERBUDGET

Dallas Central Appraisal District 74 Approved Budget

Page 79: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

A. SALARIES & WAGES4001 Full Time 183,450 194,704 204,631 210,8454002 Overtime 0 0 0 04004 Contract Labor 0 0 0 04006 Employee Severance 0 0 0 04007 Salary Continuation 0 0 0 0

183,450 194,704 204,631 210,845

B. AUTO EXPENSES4106 Full Time 2,400 4,700 4,800 4,8004107 Other 500 0 500 500

2,900 4,700 5,300 5,300

C. SUPPLIES & MATERIALS4210 Office 1,200 75 1,200 1,2004211 Copy Expense 540 195 541 5414212 Postage & Freight 192 150 350 3504213 Printing 50 47 50 504214 Computer Supplies 1,471 0 1,200 1,2004215 Mapping Supplies 0 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 0 0 0 04218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 0 04220 Software 1,100 0 1,100 1,1004221 Building Supplies 0 0 0 0

4,553 468 4,441 4,441

D. OPERATIONAL SERVICES4320 Telephone 0 0 0 0

0 0 0 0

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

0 0 0 0

QUALITY CONTROLBUDGET

Dallas Central Appraisal District 75 Approved Budget

Page 80: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

F. MAINTENANCE OF EQUIPMENT4540 Equipment 0 0 0 04541 Copiers 0 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 0 0 0 04545 Terminal 0 0 0 04546 Software Maintenance 2,000 1,389 2,000 2,700

2,000 1,389 2,000 2,700

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

0 0 0 0

H. SUNDRY EXPENSE4760 Training 1,600 1,589 2,000 5,4004761 Dues & Subscriptions 5,085 1,482 5,165 5,6804762 Legal Notice/Adv. 0 0 0 04763 Travel 1,500 1,134 6,960 11,1604764 Business Promotion 0 0 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

8,185 4,205 14,125 22,240

I. INSURANCE & BENEFITS4870 Group Medical 20,808 18,413 21,790 21,7634871 Retirement 35,479 40,122 39,792 38,8164872 Workers Compensation 481 742 481 5144873 Unemployment Comp. 540 18 540 5404874 General Insurance 0 0 0 04875 Bonds 0 0 0 04876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 1,271 979 1,435 1,3934878 Employee Activities 0 0 0 04879 Medicare Tax 2,695 2,875 3,037 3,1964880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

61,274 63,148 67,075 66,222

BUDGETQUALITY CONTROL

Dallas Central Appraisal District 76 Approved Budget

Page 81: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

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

0 0 0 0

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

0 0 0 0

TOTAL $262,362 $268,613 $297,572 $311,748

QUALITY CONTROLBUDGET

Dallas Central Appraisal District 77 Approved Budget

Page 82: DCAD Approved Budget 2016-2017

DEPARTMENT: ADMINISTRATIVE SERVICES/ADMINISTRATION, TAXPAYER LIAISON OFFICER DIVISIONS: 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

Page 83: DCAD Approved Budget 2016-2017

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

Page 84: DCAD Approved Budget 2016-2017

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

Page 85: DCAD Approved Budget 2016-2017

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:

ADMINISTRATION: 2014/2015 ACTUAL

2015/2016 ESTIMATE

Divisions Supervised 5 5

Employees Supervised 34 34

Coordinate Budget Preparation 1 1

Budget Presentations to Taxing Entities 50 50

Management Plan Submitted 1 1

MAPS Reviews Submitted 1 1

Annual Report Submitted 1 1

Open Records Requests 698 725

PTAD Customer Service Surveys Processed 5 20

FINANCE/PURCHASING: 2014/2015 ACTUAL

2015/2016 ESTIMATE

Lease/Contracts Negotiated 4 4

Financial Statements 12 12

Available Funds Invested 100% 100%

Audit Suggestions Implemented 100% 100%

Direct Deposit Payroll Advices 5,390 5,400

Payroll Checks Printed/Delivered (Non-Direct Deposit) 5 5

Accounts Payable Checks Issued 1,271 1,400

Invoices Billed and Paid By Entities 244 244

Bank Depository Receipts Processed 502 510

Direct Deposit Transfers(ACH Payroll Files) 24 24

Quarterly Payroll Reports Processed 4 4

Annual Payroll Reports Processed 3 3

Public Notices Processed 12 10

Dallas Central Appraisal District 81 Approved Budget

Page 86: DCAD Approved Budget 2016-2017

ACTIVITY INDICATORS:

APPEALS AND SUPPORT: 2014/2015 ACTUAL

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

Documents Scanned 379,651 400,000

Appointment of Agent 18,868 20,000

41.461 Requests 254 300

Protest Reschedules 3,593 4,000

Protest Reschedules Online 371 400

Late Protests Filed/Correspondence 453 475

CUSTOMER SERVICE: 2014/2015 ACTUAL

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

Training Sessions Conducted 6 6

Dallas Central Appraisal District 82 Approved Budget

Page 87: DCAD Approved Budget 2016-2017

ACTIVITY INDICATORS:

HUMAN RESOURCES: 2014/2015 ACTUAL

2015/2016 ESTIMATE

Disciplinary Actions Reviewed 10 7

Internal Investigations 1 1

Personnel Review Board Hearings 0 1

Staffing Level 96.9% 98.0%

Promotions (% of EES) 7.5% 8.0%

Applications and Resumes Processed 350 390

Interviewing Rates (%) 14.0% 14.5%

Selection Rate (%) 22.4% 23.4.%

Advertising Cost Per Applicant 3.39 $8.00

Advertising Cost Per Hire $107.72 $125.00

Turnover Rate (annual) 4.55% 4.95%

TRAINING/EDUCATION: 2014/2015 ACTUAL

2015/2016 ESTIMATE

TDLR/IAAO Classes Held 21 22

Appraisers attending Local TDLR Classes 351 375

Training/Employee Activities Sessions 6 3

BUILDING SERVICES: 2014/2015 ACTUAL

2015/2016 ESTIMATE

Office Building Maintained 1 1

Work Orders Completed 455 475

Vendor Contracts Supervised 16 16

Special Projects Completed 7 9

Paper Products Recycled (tons) 12.5 12.0

Dallas Central Appraisal District 83 Approved Budget

Page 88: DCAD Approved Budget 2016-2017

APPRAISAL REVIEW BOARD OF DALLAS COUNTY

ACTIVITY INDICATORS:

APPRAISAL REVIEW BOARD: 2014/2015 ACTUAL

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

ARB Panels Utilized 673 700

Reschedules 3,593 4,000

Notices Mailed 536,056 590,000

Late Appeals Processed 453 500

SUPPLEMENTAL ARB:

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

Clerical Errors Processed 2,113 2,200

25.25 (h) Motions 4 3

25.25 (b) Motions 13 8

Dallas Central Appraisal District 84 Approved Budget

Page 89: DCAD Approved Budget 2016-2017

ACTIVITY INDICATORS:

ENS (ELECTRONIC NOTIFICATION SYSTEM) MEASURES:

2014/2015 ACTUAL

2015/2016 ESTIMATE

Appraisal Notices Received 5,528 5,750

Hearing Notices Received 808 850

Orders/Dismissals Received 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

UFILE/CONSULTANT ONLINE MEASURES: 2014/2015 ACTUAL

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

Protests Not Settled/Property Owners 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

Dallas Central Appraisal District 85 Approved Budget

Page 90: DCAD Approved Budget 2016-2017

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

Total 34

Receptionist/PBX Operator 2 18 2494-3929

Dallas Central Appraisal District 86 Approved Budget

Page 91: DCAD Approved Budget 2016-2017

Department 2014/2015 2014/2015 2015/2016 2016/2017Resources APPROVED ACTUAL APPROVED APPROVED

Expenditures $3,745,608 $4,352,635 $4,179,509 $4,491,128Staff 32 32 34 34

2014/2015 2014/2015 2015/2016 2016/2017Category APPROVED ACTUAL APPROVED APPROVED

Salaries & Wages 1,670,312 1,634,403 1,842,008 2,087,169

Auto Expenses 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

Contractual Services 205,279 213,317 252,861 258,651

Sundry Expenses 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

TOTAL $3,745,608 $4,352,635 $4,179,509 $4,491,128

CONSOLIDATED ADMINISTRATIVE SERVICES

BUDGET COMPARISON SUMMARY

OPERATING BUDGET

Dallas Central Appraisal District 87 Approved Budget

Page 92: DCAD Approved Budget 2016-2017

DALLAS CENTRAL APPRAISAL DISTRICT

Dallas Central Appraisal District 88 Approved Budget

Page 93: DCAD Approved Budget 2016-2017

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

Page 94: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

A. SALARIES & WAGES4001 Full Time 1,568,511 1,553,271 1,712,278 1,878,9284002 Overtime 24,855 17,173 21,070 25,9654004 Contract Labor 66,946 63,959 68,660 142,2764006 Employee Severance 10,000 0 10,000 10,0004007 Salary Continuation 0 0 30,000 30,000

1,670,312 1,634,403 1,842,008 2,087,169

B. AUTO EXPENSES4106 Full Time 4,800 4,800 4,800 6,0004107 Other 1,113 727 1,278 1,278

5,913 5,527 6,078 7,278

C. SUPPLIES & MATERIALS4210 Office 15,550 13,255 16,650 17,5504211 Copy Expense 5,446 4,420 6,569 7,4074212 Postage & Freight 86,459 56,274 83,842 86,1184213 Printing 34,514 10,107 20,357 20,4654214 Computer Supplies 3,380 828 3,138 2,8874215 Mapping Supplies 2,380 0 0 04216 Miscellaneous 0 164 660 6604217 Office Equip. Exp. 2,000 727 1,000 5004218 Janitorial Supplies 15,000 15,596 15,500 16,0654219 Service Awards 625 0 13,725 13,9954220 Software 0 0 200 2004221 Building Supplies 6,000 5,294 6,000 6,000

171,354 106,665 167,641 171,847

D. OPERATIONAL SERVICES4320 Telephone 75,000 115,166 68,500 37,260

75,000 115,166 68,500 37,260

CONSOLIDATED ADMINISTRATIVE SERVICESBUDGET

Dallas Central Appraisal District 90 Approved Budget

Page 95: DCAD Approved Budget 2016-2017

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

Page 96: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

E. MAINTENANCE OF STRUCTURES4430 Building 46,400 55,801 56,400 53,1504431 Electricity 187,344 156,419 189,123 161,4724432 Water 20,976 19,678 23,323 21,6464434 Janitorial Service 40,302 38,400 40,302 39,9774435 Pest Control 1,099 817 1,108 1,0084436 Interior Maintenance 3,969 3,720 3,969 3,9694437 Lawn/Grnds. Maint. 9,937 9,314 10,000 9,8754438 Trash Disposal 3,979 3,372 3,704 3,7044439 Elevator Maintenance 11,603 11,134 11,603 12,1904440 Security Service 1,095 983 1,096 1,1074441 HVAC System Maint. 19,224 18,762 19,705 23,3844442 Electrical Inspect. Maint. 7,000 4,569 3,000 3,000

352,928 322,970 363,333 334,482

F. MAINTENANCE OF EQUIPMENT4540 Equipment 10,670 1,865 8,343 17,9124541 Copiers 0 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 0 0 0 04545 Terminal 0 0 0 04546 Software Maintenance 0 0 12,347 12,355

10,670 1,865 20,690 30,267

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 73,969 82,089 84,000 90,0004652 Lease of Equipment 128,060 128,627 165,611 165,7914657 Other 3,250 2,600 3,250 2,8604659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 0

205,279 213,317 252,861 258,651

BUDGETCONSOLIDATED ADMINISTRATIVE SERVICES

Dallas Central Appraisal District 92 Approved Budget

Page 97: DCAD Approved Budget 2016-2017

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

Page 98: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

H. SUNDRY EXPENSE4760 Training 11,580 7,475 51,390 51,4004761 Dues & Subscriptions 2,855 3,476 5,610 5,3554762 Legal Notice/Adv. 5,317 12,743 9,113 17,3504763 Travel 10,213 7,071 6,878 8,4844764 Business Promotion 0 82 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 4,000 2,879 3,275 3,0234768 Library 0 0 0 04769 Management Development 0 0 5,800 5004770 Recruitment 0 0 2,866 2,866

33,965 33,726 84,932 88,978

I. INSURANCE & BENEFITS4870 Group Medical 332,928 323,777 370,423 380,8494871 Retirement 305,090 333,886 330,219 343,7444872 Workers Compensation 6,757 6,891 6,757 7,3994873 Unemployment Comp. 9,180 735 9,180 10,2604874 General Insurance 136,900 126,874 133,600 133,6004875 Bonds 292 639 342 3424876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 14,229 13,004 15,940 20,4274878 Employee Activities 0 0 15,715 15,7754879 Medicare Tax 16,241 19,263 18,935 22,3754880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

821,617 825,070 901,111 934,771

CONSOLIDATED ADMINISTRATIVE SERVICESBUDGET

Dallas Central Appraisal District 94 Approved Budget

Page 99: DCAD Approved Budget 2016-2017

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

Page 100: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

J. PROFESSIONAL SERVICES4980 Legal Services 1,500 2,434 4,000 8,0004981 Auditing 12,000 10,500 11,500 11,5004982 Consultants 0 3,750 46,585 49,5854984 Deed Services 0 0 0 04986 Appraisal of Autos 0 0 0 04987 State Office of Adm. Hearings 0 0 0 04990 ARB Comp. for Services 367,070 413,659 410,270 467,3404992 Auxiliary Legal Expenses 0 0 0 0

380,570 430,343 472,355 536,425

Z. CAPITAL EXPENDITURES9001 Leasehold Improvements 8,000 18,587 0 09002 Equipment 10,000 7,836 0 4,0009003 Furniture 0 0 0 0

18,000 26,423 0 4,000

9006 Capital Imp. Program 0 637,161 0 0

TOTAL $3,745,608 $4,352,635 $4,179,509 $4,491,128

CONSOLIDATED ADMINISTRATIVE SERVICESBUDGET

Dallas Central Appraisal District 96 Approved Budget

Page 101: DCAD Approved Budget 2016-2017

CAPITAL EXPENDITURE SCHEDULE

CONSOLIDATED ADMINISTRATIVE SERVICES

Equipment

(2) Projectors $ 4,000

Furniture $ -0-

Dallas Central Appraisal District 97 Approved Budget

Page 102: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

A. SALARIES & WAGES4001 Full Time 933,270 926,438 1,078,250 1,244,0744002 Overtime 3,120 2,548 3,070 3,0104004 Contract Labor 0 0 0 76,8164006 Employee Severance 10,000 0 10,000 10,0004007 Salary Continuation 0 0 30,000 30,000

946,390 928,986 1,121,320 1,363,900

B. AUTO EXPENSES4106 Full Time 4,800 4,800 4,800 6,0004107 Other 128 0 293 293

4,928 4,800 5,093 6,293

C. SUPPLIES & MATERIALS4210 Office 4,500 3,371 6,900 6,3004211 Copy Expense 3,395 1,573 3,732 4,0694212 Postage & Freight 5,342 7,854 5,907 5,8834213 Printing 15,972 8,218 10,165 11,0934214 Computer Supplies 2,304 828 2,145 2,1454215 Mapping Supplies 56 0 0 04216 Miscellaneous 0 164 660 6604217 Office Equip. Exp. 2,000 727 1,000 5004218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 12,875 13,0454220 Software 0 0 200 2004221 Building Supplies 0 0 0 0

33,569 22,735 43,584 43,895

D. OPERATIONAL SERVICES4320 Telephone 0 0 0 0

0 0 0 0

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

0 0 0 0

ADMINISTRATIONBUDGET

Dallas Central Appraisal District 98 Approved Budget

Page 103: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

F. MAINTENANCE OF EQUIPMENT4540 Equipment 0 0 0 04541 Copiers 0 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 0 0 0 04545 Terminal 0 0 0 04546 Software Maintenance 0 0 12,347 12,355

0 0 12,347 12,355

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 127,260 128,627 163,811 163,8114657 Other 0 0 0 04659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 0

127,260 128,627 163,811 163,811

H. SUNDRY EXPENSE4760 Training 3,280 1,750 44,290 44,0004761 Dues & Subscriptions 2,855 3,476 5,610 5,3554762 Legal Notice/Adv. 4,647 12,743 8,505 17,3504763 Travel 10,213 7,071 6,878 8,4844764 Business Promotion 0 82 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 0 0 5,800 5004770 Recruitment 0 0 2,866 2,866

20,995 25,122 73,949 78,555

ADMINISTRATIONBUDGET

Dallas Central Appraisal District 99 Approved Budget

Page 104: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

I. INSURANCE & BENEFITS4870 Group Medical 176,868 174,505 207,001 217,6284871 Retirement 179,673 197,937 206,334 225,3394872 Workers Compensation 2,502 2,437 2,502 2,6444873 Unemployment Comp. 4,590 153 4,590 5,9404874 General Insurance 0 0 0 04875 Bonds 150 639 200 2004876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 7,938 7,857 9,420 14,2144878 Employee Activities 0 0 15,715 15,7754879 Medicare Tax 8,141 8,457 10,208 12,5044880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

379,862 391,986 455,970 494,244

J. PROFESSIONAL SERVICES4980 Legal Services 0 0 0 5,0004981 Auditing 12,000 10,500 11,500 11,5004982 Consultants 0 0 46,585 49,5854984 Deed Services 0 0 0 04986 Appraisal of Autos 0 0 0 04987 State Office of Adm. Hearings 0 0 0 04990 ARB Comp. for Services 0 0 0 04992 Auxiliary Legal Expenses 0 0 0 0

12,000 10,500 58,085 66,085

Z. CAPITAL EXPENDITURES9001 Leasehold Improvements 0 0 0 09002 Equipment 10,000 7,836 0 09003 Furniture 0 0 0 0

10,000 7,836 0 0

TOTAL $1,535,004 $1,520,593 $1,934,159 $2,229,138

BUDGETADMINISTRATION

Dallas Central Appraisal District 100 Approved Budget

Page 105: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

A. SALARIES & WAGES4001 Full Time 546,136 536,225 542,829 540,5254002 Overtime 12,235 1,782 8,000 12,9554004 Contract Labor 32,280 32,015 32,960 32,9604006 Employee Severance 0 0 0 04007 Salary Continuation 0 0 0 0

590,651 570,022 583,789 586,440

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

0 0 0 0

C. SUPPLIES & MATERIALS4210 Office 5,000 2,439 5,000 5,0004211 Copy Expense 623 1,691 648 1,4084212 Postage & Freight 50 0 50 504213 Printing 6,192 0 6,192 7,1724214 Computer Supplies 826 0 743 7424215 Mapping Supplies 224 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 0 0 0 04218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 0 04220 Software 0 0 0 04221 Building Supplies 0 0 0 0

12,915 4,129 12,633 14,372

D. OPERATIONAL SERVICES4320 Telephone 0 0 0 0

0 0 0 0

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

0 0 0 0

APPEALS AND SUPPORTBUDGET

Dallas Central Appraisal District 101 Approved Budget

Page 106: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

F. MAINTENANCE OF EQUIPMENT4540 Equipment 1,305 0 1,305 04541 Copiers 0 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 0 0 0 04545 Terminal 0 0 0 04546 Software Maintenance 0 0 0 0

1,305 0 1,305 0

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 800 0 0 04657 Other 0 0 0 04659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 0

800 0 0 0

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

0 0 0 0

BUDGETAPPEALS AND SUPPORT

Dallas Central Appraisal District 102 Approved Budget

Page 107: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

I. INSURANCE & BENEFITS4870 Group Medical 135,252 129,256 141,632 141,4584871 Retirement 106,593 114,469 104,657 99,6264872 Workers Compensation 1,528 1,561 1,528 1,4744873 Unemployment Comp. 4,050 496 4,050 3,7804874 General Insurance 0 0 0 04875 Bonds 142 0 142 1424876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 5,433 4,327 5,616 5,3404878 Employee Activities 0 0 0 04879 Medicare Tax 6,670 9,321 7,260 8,2134880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

259,668 259,430 264,885 260,033

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

0 0 0 0

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

0 0 0 0

TOTAL $865,339 $833,582 $862,612 $860,845

APPEALS AND SUPPORTBUDGET

Dallas Central Appraisal District 103 Approved Budget

Page 108: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

A. SALARIES & WAGES4001 Full Time 89,105 90,608 91,199 94,3294002 Overtime 9,500 12,843 10,000 10,0004004 Contract Labor 0 0 0 04006 Employee Severance 0 0 0 04007 Salary Continuation 0 0 0 0

98,605 103,451 101,199 104,329

B. AUTO EXPENSES4106 Full Time 0 0 0 04107 Other 985 727 985 985

985 727 985 985

C. SUPPLIES & MATERIALS4210 Office 250 365 250 2504211 Copy Expense 50 0 50 504212 Postage & Freight 0 2 0 04213 Printing 0 0 0 04214 Computer Supplies 0 0 0 04215 Mapping Supplies 0 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 0 0 0 04218 Janitorial Supplies 15,000 15,596 15,500 16,0654219 Service Awards 0 0 0 04220 Software 0 0 0 04221 Building Supplies 6,000 5,294 6,000 6,000

21,300 21,258 21,800 22,365

D. OPERATIONAL SERVICES4320 Telephone 75,000 115,166 68,500 37,260

75,000 115,166 68,500 37,260

E. MAINTENANCE OF STRUCTURES4430 Building 46,400 55,801 56,400 53,1504431 Electricity 187,344 156,419 189,123 161,4724432 Water 20,976 19,678 23,323 21,6464434 Janitorial Service 40,302 38,400 40,302 39,9774435 Pest Control 1,099 817 1,108 1,0084436 Interior Maintenance 3,969 3,720 3,969 3,9694437 Lawn/Grnds. Maint. 9,937 9,314 10,000 9,8754438 Trash Disposal 3,979 3,372 3,704 3,7044439 Elevator Maintenance 11,603 11,134 11,603 12,1904440 Security Service 1,095 983 1,096 1,1074441 HVAC System Maint. 19,224 18,762 19,705 23,3844442 Electrical Inspect. Maint. 7,000 4,569 3,000 3,000

352,928 322,970 363,333 334,482

BUILDING SERVICESBUDGET

Dallas Central Appraisal District 104 Approved Budget

Page 109: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

F. MAINTENANCE OF EQUIPMENT4540 Equipment 9,365 1,865 7,038 17,9124541 Copiers 0 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 0 0 0 04545 Terminal 0 0 0 04546 Software Maintenance 0 0 0 0

9,365 1,865 7,038 17,912

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 73,969 82,089 84,000 90,0004652 Lease of Equipment 0 0 1,800 1,9804657 Other 0 0 0 04659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 0

73,969 82,089 85,800 91,980

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

0 0 0 0

I. INSURANCE & BENEFITS4870 Group Medical 20,808 20,016 21,790 21,7634871 Retirement 18,824 21,480 19,228 18,7794872 Workers Compensation 2,727 2,893 2,727 3,2814873 Unemployment Comp. 540 86 540 5404874 General Insurance 136,900 126,874 133,600 133,6004875 Bonds 0 0 0 04876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 858 819 904 8734878 Employee Activities 0 0 0 04879 Medicare Tax 1,430 1,486 1,467 1,6584880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

182,087 173,653 180,256 180,494

BUDGETBUILDING SERVICES

Dallas Central Appraisal District 105 Approved Budget

Page 110: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

J. PROFESSIONAL SERVICES4980 Legal Services 0 0 0 04981 Auditing 0 0 0 04982 Consultants 0 3,750 0 04984 Deed Services 0 0 0 04986 Appraisal of Autos 0 0 0 04987 State Office of Adm. Hearings 0 0 0 04990 ARB Comp. for Services 0 0 0 04992 Auxiliary Legal Expenses 0 0 0 0

0 3,750 0 0

Z. CAPITAL EXPENDITURES9001 Leasehold Improvements 8,000 18,587 0 09002 Equipment 0 0 0 4,0009003 Furniture 0 0 0 0

8,000 18,587 0 4,000

9006 Capital Imp. Program 0 637,161 0 0

TOTAL $822,239 $1,480,677 $828,911 $793,807

BUILDING SERVICESBUDGET

Dallas Central Appraisal District 106 Approved Budget

Page 111: DCAD Approved Budget 2016-2017

DALLAS CENTRAL APPRAISAL DISTRICT

Dallas Central Appraisal District 107 Approved Budget

Page 112: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

A. SALARIES & WAGES4001 Full Time 0 0 0 04002 Overtime 0 0 0 04004 Contract Labor 34,666 31,944 35,700 32,5004006 Employee Severance 0 0 0 04007 Salary Continuation 0 0 0 0

34,666 31,944 35,700 32,500

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

0 0 0 0

C. SUPPLIES & MATERIALS4210 Office 5,800 7,080 4,500 6,0004211 Copy Expense 1,378 1,156 2,139 1,8804212 Postage & Freight 81,067 48,418 77,885 80,1854213 Printing 12,350 1,889 4,000 2,2004214 Computer Supplies 250 0 250 04215 Mapping Supplies 2,100 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 0 0 0 04218 Janitorial Supplies 0 0 0 04219 Service Awards 625 0 850 9504220 Software 0 0 0 04221 Building Supplies 0 0 0 0

103,570 58,543 89,624 91,215

D. OPERATIONAL SERVICES4320 Telephone 0 0 0 0

0 0 0 0

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

0 0 0 0

APPRAISAL REVIEW BOARDBUDGET

Dallas Central Appraisal District 108 Approved Budget

Page 113: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

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

0 0 0 0

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 0 0 0 04657 Other 3,250 2,600 3,250 2,8604659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 0

3,250 2,600 3,250 2,860

H. SUNDRY EXPENSE4760 Training 8,300 5,725 7,100 7,4004761 Dues & Subscriptions 0 0 0 04762 Legal Notice/Adv. 670 0 608 04763 Travel 0 0 0 04764 Business Promotion 0 0 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 4,000 2,879 3,275 3,0234768 Library 0 0 0 04769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

12,970 8,604 10,983 10,423

BUDGETAPPRAISAL REVIEW BOARD

Dallas Central Appraisal District 109 Approved Budget

Page 114: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

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

0 0 0 0

J. PROFESSIONAL SERVICES4980 Legal Services 1,500 2,434 4,000 3,0004981 Auditing 0 0 0 04982 Consultants 0 0 0 04984 Deed Services 0 0 0 04986 Appraisal of Autos 0 0 0 04987 State Office of Adm. Hearings 0 0 0 04990 ARB Comp. for Services 367,070 413,659 410,270 467,3404992 Auxiliary Legal Expenses 0 0 0 0

368,570 416,093 414,270 470,340

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

0 0 0 0

TOTAL $523,026 $517,783 $553,827 $607,338

APPRAISAL REVIEW BOARDBUDGET

Dallas Central Appraisal District 110 Approved Budget

Page 115: DCAD Approved Budget 2016-2017

DALLAS CENTRAL APPRAISAL DISTRICT

Dallas Central Appraisal District 111 Approved Budget

Page 116: DCAD Approved Budget 2016-2017

DEPARTMENT: LEGAL SERVICES DIVISIONS: LEGAL SERVICES

The Legal Services Budget was established to handle all of the litigation filed against the Appraisal District. The Department will also handle all of the binding arbitration requests filed with the District and any filed with SOAH (State Office of Administrative Hearings) which was an option created by the 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:

LEGAL SERVICES: 2014/2015 ACTUAL

2015/2016 ESTIMATE

Divisions Supervised 1 1

Number of Employees 3 3

Lawsuits Filed 1,185 1,300

Lawsuits Actives 237 260

Binding Arbitrations Filed 143 160

Settlement Conferences Attended 95 95

Binding Arbitration Hearings Attended 70 85

SOAH Hearings Attended 0 2

Dallas Central Appraisal District 112 Approved Budget

Page 117: DCAD Approved Budget 2016-2017

LEGAL SERVICES DEPARTMENT

PERSONNEL SCHEDULE

POSITION/TITLE NUMBER GRADE MONTHLY

SALARY/RANGE MONTHLY

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

Page 118: DCAD Approved Budget 2016-2017

Department 2014/2015 2014/2015 2015/2016 2016/2017Resources APPROVED ACTUAL APPROVED APPROVED

Expenditures $1,327,816 $1,200,285 $1,343,065 $1,345,165Staff 3 3 3 3

2014/2015 2014/2015 2015/2016 2016/2017Category APPROVED ACTUAL APPROVED APPROVED

Salaries & Wages 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

Contractual Services 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

TOTAL $1,327,816 $1,200,285 $1,343,065 $1,345,165

OPERATING BUDGETLEGAL SERVICES

BUDGET COMPARISON SUMMARY

Dallas Central Appraisal District 114 Approved Budget

Page 119: DCAD Approved Budget 2016-2017

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

Page 120: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

A. SALARIES & WAGES4001 Full Time 246,788 219,680 234,568 242,4184002 Overtime 0 0 0 04004 Contract Labor 0 0 0 04006 Employee Severance 10,000 0 10,000 10,0004007 Salary Continuation 0 0 0 0

256,788 219,680 244,568 252,418

B. AUTO EXPENSES4106 Full Time 4,800 4,500 4,800 6,0004107 Other 0 0 0 0

4,800 4,500 4,800 6,000

C. SUPPLIES & MATERIALS4210 Office 2,390 4,002 3,500 4,0564211 Copy Expense 500 0 500 5004212 Postage & Freight 470 7 0 4704213 Printing 100 49 50 1004214 Computer Supplies 720 547 75 5504215 Mapping Supplies 0 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 0 1,386 0 04218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 0 04220 Software 0 0 0 04221 Building Supplies 0 0 0 0

4,180 5,992 4,125 5,676

D. OPERATIONAL SERVICES4320 Telephone 0 0 0 0

0 0 0 0

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

0 0 0 0

BUDGETLEGAL SERVICES

Dallas Central Appraisal District 116 Approved Budget

Page 121: DCAD Approved Budget 2016-2017

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

Page 122: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

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

0 0 0 0

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 960 1,311 960 1,3204657 Other 0 0 0 04659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 0

960 1,311 960 1,320

H. SUNDRY EXPENSE4760 Training 2,815 3,744 3,055 3,6004761 Dues & Subscriptions 480 583 735 7354762 Legal Notice/Adv. 0 0 0 04763 Travel 7,981 10,390 7,872 9,9664764 Business Promotion 0 0 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

11,276 14,716 11,662 14,301

LEGAL SERVICESBUDGET

Dallas Central Appraisal District 118 Approved Budget

Page 123: DCAD Approved Budget 2016-2017

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

Page 124: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

I. INSURANCE & BENEFITS4870 Group Medical 31,212 25,871 32,684 32,6444871 Retirement 47,570 37,087 45,480 44,4994872 Workers Compensation 708 547 708 5984873 Unemployment Comp. 810 27 810 8104874 General Insurance 0 0 0 04875 Bonds 0 0 0 04876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 1,773 1,338 1,797 1,7454878 Employee Activities 0 0 0 04879 Medicare Tax 3,613 3,054 3,471 3,6544880 Emp. Assistance Program 0 0 0 04881 Salary Cont. Program 0 0 0 0

85,686 67,924 84,950 83,950

J. PROFESSIONAL SERVICES4980 Legal Services 840,000 838,603 840,000 840,0004981 Auditing 0 0 0 04982 Consultants 60,000 5,500 50,000 60,0004984 Deed Services 0 0 0 04986 Appraisal of Autos 0 0 0 04987 State Office of Adm. Hearings 10,500 0 10,500 13,5004990 ARB Comp. for Services 0 0 0 04992 Auxiliary Legal Expenses 50,000 33,059 75,000 50,0004995 Arbitration Expense 3,626 9,000 16,500 18,000

964,126 886,162 992,000 981,500

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

0 0 0 0

TOTAL $1,327,816 $1,200,285 $1,343,065 $1,345,165

LEGAL SERVICESBUDGET

Dallas Central Appraisal District 120 Approved Budget

Page 125: DCAD Approved Budget 2016-2017

CAPITAL EXPENDITURE SCHEDULE

CONSOLIDATED LEGAL SERVICES

Equipment

$ -0-

Furniture $ -0-

Dallas Central Appraisal District 121 Approved Budget

Page 126: DCAD Approved Budget 2016-2017

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

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

DEPARTMENT GOALS/OBJECTIVES:

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

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

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

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

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

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

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

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

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

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

INFORMATION TECHNOLOGY DEPARTMENT ACTIVITY INDICATORS:

INFORMATION TECHNOLOGY 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

Dallas Central Appraisal District 122 Approved Budget

Page 127: DCAD Approved Budget 2016-2017

INFORMATION TECHNOLOGY DEPARTMENT

PERSONNEL SCHEDULE (Salary Schedule B)

Position/Title Number Grade Monthly Salary/Range

Monthly Auto

Expense

Director of Information Technology 1 27 9485-14228 300

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 Approved Budget

Page 128: DCAD Approved Budget 2016-2017

Department 2014/2015 2014/2015 2015/2016 2016/2017Resources APPROVED ACTUAL APPROVED APPROVED

Expenditures $2,498,819 $2,548,628 $2,829,979 $2,838,095Staff 15 15 16 16

2014/2015 2014/2015 2015/2016 2016/2017Category APPROVED ACTUAL APPROVED APPROVED

Salaries & Wages 1,313,556 1,319,400 1,471,982 1,434,800

Auto Expenses 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

Sundry Expensees 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

TOTAL $2,498,819 $2,548,628 $2,829,979 $2,838,095

OPERATING BUDGET INFORMATION TECHNOLOGY

BUDGET COMPARISON SUMMARY

Dallas Central Appraisal District 124 Approved Budget

Page 129: DCAD Approved Budget 2016-2017

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

Page 130: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

A. SALARIES & WAGES4001 Full Time 1,303,556 1,319,400 1,461,982 1,424,8004002 Overtime 0 0 0 04004 Contract Labor 0 0 0 04006 Employee Severance 10,000 0 10,000 10,0004007 Salary Continuation 0 0 0 0

1,313,556 1,319,400 1,471,982 1,434,800

B. AUTO EXPENSES4106 Full Time 2,400 2,400 2,400 3,6004107 Other 110 10 110 75

2,510 2,410 2,510 3,675

C. SUPPLIES & MATERIALS4210 Office 1,650 1,527 1,650 1,6504211 Copy Expense 500 365 480 4804212 Postage & Freight 1,670 570 1,410 1,3704213 Printing 150 0 150 1504214 Computer Supplies 42,212 39,666 48,309 48,1024215 Mapping Supplies 0 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 700 1,913 0 04218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 0 04220 Software 63,954 64,487 131,006 160,2304221 Building Supplies 0 0 0 0

110,836 108,529 183,005 211,982

D. OPERATIONAL SERVICES4320 Telephone 0 0 0 0

0 0 0 0

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

0 0 0 0

INFORMATION TECHNOLOGYBUDGET

Dallas Central Appraisal District 126 Approved Budget

Page 131: DCAD Approved Budget 2016-2017

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

Page 132: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

F. MAINTENANCE OF EQUIPMENT4540 Equipment 12,330 7,268 12,650 12,6504541 Copiers 0 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 99,662 124,283 107,894 129,9944545 Terminal 0 0 0 04546 Software Maintenance 122,820 129,006 126,898 138,599

234,812 260,557 247,442 281,243

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 200,530 191,016 202,320 202,3204657 Other 39,730 63,920 64,850 72,6904659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 04662 GIS Mapping Service 34,000 33,710 34,000 34,000

274,260 288,645 301,170 309,010

INFORMATION TECHNOLOGYBUDGET

Dallas Central Appraisal District 128 Approved Budget

Page 133: DCAD Approved Budget 2016-2017

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

Page 134: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

H. SUNDRY EXPENSE4760 Training 3,685 525 3,685 3,6854761 Dues & Subscriptions 1,510 839 1,984 1,9844762 Legal Notice/Adv. 0 0 0 04763 Travel 0 0 0 04764 Business Promotion 0 0 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 700 0 500 04769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

5,895 1,364 6,169 5,669

I. INSURANCE & BENEFITS4870 Group Medical 156,060 137,371 174,316 168,3224871 Retirement 249,307 279,559 278,233 256,8964872 Workers Compensation 3,185 0 3,185 3,4184873 Unemployment Comp. 4,320 135 4,320 4,5904874 General Insurance 0 0 0 04875 Bonds 0 0 0 04876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 9,042 9,247 10,443 9,8764878 Employee Activities 0 0 0 04879 Medicare Tax 18,936 18,586 21,234 20,7294880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

440,850 444,897 491,731 463,831

BUDGETINFORMATION TECHNOLOGY

Dallas Central Appraisal District 130 Approved Budget

Page 135: DCAD Approved Budget 2016-2017

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

Page 136: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

J. PROFESSIONAL SERVICES4980 Legal Services 0 0 0 04981 Auditing 0 0 0 04982 Consultants 15,000 7,653 12,000 10,0004984 Deed Services 0 0 0 04986 Appraisal of Autos 0 0 0 04987 State Office of Adm. Hearings 0 0 0 04990 ARB Comp. for Services 0 0 0 04992 Auxiliary Legal Expenses 0 0 0 0

15,000 7,653 12,000 10,000

Z. CAPITAL EXPENDITURES9001 Leasehold Improvements 0 0 0 09002 Equipment 101,100 115,173 113,970 117,8859003 Furniture 0 0 0 0

101,100 115,173 113,970 117,885

9005 Technology Development 0 0 0 0

TOTAL $2,498,819 $2,548,628 $2,829,979 $2,838,095

INFORMATION TECHNOLOGYBUDGET

Dallas Central Appraisal District 132 Approved Budget

Page 137: DCAD Approved Budget 2016-2017

CAPITAL EXPENDITURES SCHEDULE

INFORMATION TECHNOLOGY

Equipment

(3) Dell R730 $ 55,500 (2) MD 1220 Disk Array 13,600 (4) Dell N2048 Switches 10,500 NetApp Disks 15,785 Firewall 22,500

Total $117,885

Furniture $ -0-

Dallas Central Appraisal District 133 Approved Budget

Page 138: DCAD Approved Budget 2016-2017

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

COMMERCIAL, PROPERTY RECORDS/EXEMPTIONS

The responsibilities of the Appraisal Services Department are to discover, list, and value all properties within the Dallas Central Appraisal District, to follow professional appraisal standards, to provide accurate, fair, and expedient resolutions to values in dispute and to prepare and provide all taxing agencies of Dallas County with 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 effectiveand efficient internal procedures to properly track all changes to the appraisal records; to process anddistribute all District mail in a efficient and timely manner.

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

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

OBJECTIVES:

New Construction Permits: The Residential and Commercial Divisions will continue to identify and appraise all new construction and miscellaneous construction permits received from the cities.

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

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

Page 139: DCAD Approved Budget 2016-2017

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

Page 140: DCAD Approved Budget 2016-2017

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

Page 141: DCAD Approved Budget 2016-2017

DALLAS CENTRAL APPRAISAL DISTRICT

Dallas Central Appraisal District 137 Approved Budget

Page 142: DCAD Approved Budget 2016-2017

APPRAISAL SERVICES

ACTIVITY INDICATORS:

RESIDENTIAL: 2014/2015 ACTUAL

2015/2016 ESTIMATE

Permits 31,040 34,375

Conventional Revaluation 55,764 64,000

Programmatic Revaluation 298,526 240,000

COMMERCIAL: 2014/2015 ACTUAL

2015/2016 ESTIMATE

Permits 4,590 5,075

Revaluation 24,063 27,131

BUSINESS PERSONAL PROPERTY: 2014/2015 ACTUAL

2015/2016 ESTIMATE

Accounts Reviewed 102,610 103,620

Freeport 1,412 1,448

Leased Equipment 13,427 14,701

Aircraft 570 569

PRINTING REQUIREMENTS: 2014/2015 ACTUAL

2015/2016 ESTIMATE

BPP Renditions 88,056 87,512

Notices Produced: 536,056 596,056

Full Notices 462,591 522,056

Tax Consultant Notices 73,465 74,000

Dallas Central Appraisal District 138 Approved Budget

Page 143: DCAD Approved Budget 2016-2017

ACTIVITY INDICATORS:

APPRAISAL – PR/EXEMPTIONS: 2014/2015 ACTUAL

2015/2016 ESTIMATE

Ag Reval (Accounts) 999 950

Field Inspections Partials/Totals 1,167 1,100

Historic Sites 40 100

New Additions 1,585 1,450

Splits 1,404 1,450

Abatements 104 250

CLERICAL: 2014/2015 ACTUAL

2015/2016 ESTIMATE

Customer Service Calls/Walk-ins 27,537 27,500

Deeds 73,481 70,000

Homestead Exemption Applications 66,255 67,000

AFC Process 3,700 2,500

Mailing Address Change 10,483 21,000

Scanning Documents 347,754 355,000

Audit Process 18,004 25,000

Tax Deferrals 688 700

TE Prorations 415 500

Transfer Over-65 Tax Ceiling 1,647 1,500

Dallas Central Appraisal District 139 Approved Budget

Page 144: DCAD Approved Budget 2016-2017

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

Appraisal Assistants 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

8 18 2494-3929 PRE Senior Researcher

Dallas Central Appraisal District 140 Approved Budget

Page 145: DCAD Approved Budget 2016-2017

PRE Research Specialists 12 18 2494-3929

PRE Receptionist 1 18 2494-3929

GIS Supervisor 1 22 4160-6240

GIS Specialists II 2 20 2833-4533

GIS Specialists 4 19 2667-4109

Totals 171

Dallas Central Appraisal District 141 Approved Budget

Page 146: DCAD Approved Budget 2016-2017

Department 2014/2015 2014/2015 2015/2016 2016/2017Resources APPROVED ACTUAL APPROVED APPROVED

Expenditures $14,228,577 $13,920,445 $14,524,340 $14,969,219Staff 171 171 171 171

2014/2015 2014/2015 2015/2016 2016/2017Category APPROVED ACTUAL APPROVED APPROVED

Salaries & Wages 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

Contractual Services 14,800 20,936 20,812 21,388

Sundry Expensees 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

TOTAL $14,228,577 $13,920,445 $14,524,340 $14,969,219

OPERATING BUDGETCONSOLIDATED APPRAISAL SERVICES

BUDGET COMPARISON SUMMARY

Dallas Central Appraisal District 142 Approved Budget

Page 147: DCAD Approved Budget 2016-2017

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

Page 148: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

A. SALARIES & WAGES4001 Full Time 8,939,078 8,690,540 9,083,070 9,349,7674002 Overtime 16,725 14,119 18,424 21,8214004 Contract Labor 28,900 26,200 33,660 33,9924006 Employee Severance 10,000 0 10,000 10,0004007 Salary Continuation 0 0 0 0

8,994,703 8,730,859 9,145,154 9,415,580

B. AUTO EXPENSES4106 Full Time 736,800 709,420 736,800 852,0004107 Other 1,252 956 1,252 1,362

738,052 710,376 738,052 853,362

C. SUPPLIES & MATERIALS4210 Office 12,424 9,478 11,749 10,9574211 Copy Expense 10,753 6,841 10,644 9,6214212 Postage & Freight 236,386 302,146 264,487 320,9544213 Printing 19,544 18,408 21,107 22,4654214 Computer Supplies 23,928 11,447 19,950 20,5034215 Mapping Supplies 0 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 6,800 7,574 5,000 5,0004218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 0 04220 Software 0 0 0 04221 Building Supplies 0 0 0 0

309,835 355,894 332,937 389,500

D. OPERATIONAL SERVICES4320 Telephone 0 0 0 0

0 0 0 0

CONSOLIDATED APPRAISAL SERVICESBUDGET

Dallas Central Appraisal District 144 Approved Budget

Page 149: DCAD Approved Budget 2016-2017

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

Page 150: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

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

0 0 0 0

F. MAINTENANCE OF EQUIPMENT4540 Equipment 163 0 350 3504541 Copiers 0 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 0 0 0 04545 Terminal 0 0 0 04546 Software Maintenance 0 0 0 0

163 0 350 350

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 14,800 20,936 20,812 21,3884657 Other 0 0 0 04659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 0

14,800 20,936 20,812 21,388

BUDGETCONSOLIDATED APPRAISAL SERVICES

Dallas Central Appraisal District 146 Approved Budget

Page 151: DCAD Approved Budget 2016-2017

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

Page 152: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

H. SUNDRY EXPENSE4760 Training 17,920 14,356 16,693 16,7584761 Dues & Subscriptions 124,473 122,559 124,507 143,0414762 Legal Notice/Adv. 9,500 6,972 7,575 12,1344763 Travel 12,550 6,546 35,015 30,5794764 Business Promotion 0 39 60 604765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

164,443 150,471 183,850 202,572

I. INSURANCE & BENEFITS4870 Group Medical 1,789,485 1,670,483 1,863,007 1,860,7224871 Retirement 1,851,692 1,982,552 1,869,276 1,840,0304872 Workers Compensation 42,372 36,136 42,372 41,9044873 Unemployment Comp. 49,140 2,990 49,140 49,9504874 General Insurance 0 0 0 04875 Bonds 0 0 0 04876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 79,238 72,474 83,021 80,4014878 Employee Activities 0 0 0 04879 Medicare Tax 130,154 122,773 131,869 148,9604880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

3,942,081 3,887,409 4,038,685 4,021,967

CONSOLIDATED APPRAISAL SERVICESBUDGET

Dallas Central Appraisal District 148 Approved Budget

Page 153: DCAD Approved Budget 2016-2017

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

Page 154: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

J. PROFESSIONAL SERVICES4980 Legal Services 0 0 0 04981 Auditing 0 0 0 04982 Consultants 40,000 40,000 40,000 40,0004984 Deed Services 0 0 0 04986 Appraisal of Autos 24,500 24,500 24,500 24,5004987 State Office of Adm. Hearings 0 0 0 04990 ARB Comp. for Services 0 0 0 04992 Auxiliary Legal Expenses 0 0 0 0

64,500 64,500 64,500 64,500

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

0 0 0 0

TOTAL $14,228,577 $13,920,445 $14,524,340 $14,969,219

BUDGETCONSOLIDATED APPRAISAL SERVICES

Dallas Central Appraisal District 150 Approved Budget

Page 155: DCAD Approved Budget 2016-2017

CAPITAL EXPENDITURE SCHEDULE

CONSOLIDATED APPRAISAL SERVICES

Equipment $ -0-

Furniture

$ -0-

Dallas Central Appraisal District 151 Approved Budget

Page 156: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

A. SALARIES & WAGES4001 Full Time 133,324 134,441 138,474 143,3144002 Overtime 0 0 0 04004 Contract Labor 0 0 0 04006 Employee Severance 10,000 0 10,000 10,0004007 Salary Continuation 0 0 0 0

143,324 134,441 148,474 153,314

B. AUTO EXPENSES4106 Full Time 2,400 2,400 2,400 3,6004107 Other 0 0 0 0

2,400 2,400 2,400 3,600

C. SUPPLIES & MATERIALS4210 Office 50 7 150 1004211 Copy Expense 0 0 0 04212 Postage & Freight 195,590 261,084 225,582 272,6974213 Printing 725 0 0 04214 Computer Supplies 725 130 0 1304215 Mapping Supplies 0 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 6,800 7,574 5,000 5,0004218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 0 04220 Software 0 0 0 04221 Building Supplies 0 0 0 0

203,890 268,795 230,732 277,927

D. OPERATIONAL SERVICES4320 Telephone 0 0 0 0

0 0 0 0

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

0 0 0 0

CENTRAL OFFICEBUDGET

Dallas Central Appraisal District 152 Approved Budget

Page 157: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

F. MAINTENANCE OF EQUIPMENT4540 Equipment 0 0 350 3504541 Copiers 0 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 0 0 0 04545 Terminal 0 0 0 04546 Software Maintenance 0 0 0 0

0 0 350 350

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 0 4,406 4,456 4,9004657 Other 0 0 0 04659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 0

0 4,406 4,456 4,900

H. SUNDRY EXPENSE4760 Training 2,090 1,290 2,020 2,1004761 Dues & Subscriptions 345 345 335 3454762 Legal Notice/Adv. 9,500 6,972 7,575 7,8004763 Travel 5,072 3,560 8,265 8,3074764 Business Promotion 0 39 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

17,007 12,206 18,195 18,552

BUDGETCENTRAL OFFICE

Dallas Central Appraisal District 153 Approved Budget

Page 158: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

I. INSURANCE & BENEFITS4870 Group Medical 10,404 10,008 10,895 10,8824871 Retirement 25,910 28,511 26,766 26,2284872 Workers Compensation 345 353 345 3544873 Unemployment Comp. 270 9 270 2704874 General Insurance 0 0 0 04875 Bonds 0 0 0 04876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 743 1,967 800 9004878 Employee Activities 0 0 0 04879 Medicare Tax 0 0 0 04880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

37,672 40,849 39,076 38,634

J. PROFESSIONAL SERVICES4980 Legal Services 0 0 0 04981 Auditing 0 0 0 04982 Consultants 40,000 40,000 40,000 40,0004984 Deed Services 0 0 0 04986 Appraisal of Autos 0 0 0 04987 State Office of Adm. Hearings 0 0 0 04990 ARB Comp. for Services 0 0 0 04992 Auxiliary Legal Expenses 0 0 0 0

40,000 40,000 40,000 40,000

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

0 0 0 0

TOTAL $444,293 $503,097 $483,683 $537,277

CENTRAL OFFICEBUDGET

Dallas Central Appraisal District 154 Approved Budget

Page 159: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

A. SALARIES & WAGES4001 Full Time 2,739,282 2,614,097 2,754,075 2,835,6334002 Overtime 1,538 0 1,538 1,4144004 Contract Labor 0 0 0 04006 Employee Severance 0 0 0 04007 Salary Continuation 0 0 0 0

2,740,820 2,614,097 2,755,613 2,837,047

B. AUTO EXPENSES4106 Full Time 295,200 284,170 295,200 342,0004107 Other 0 0 0 0

295,200 284,170 295,200 342,000

C. SUPPLIES & MATERIALS4210 Office 2,556 2,019 2,815 2,5414211 Copy Expense 2,928 1,860 3,008 2,6304212 Postage & Freight 0 0 0 04213 Printing 7,910 9,333 8,309 9,4494214 Computer Supplies 3,652 1,279 3,760 3,7604215 Mapping Supplies 0 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 0 0 0 04218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 0 04220 Software 0 0 0 04221 Building Supplies 0 0 0 0

17,046 14,491 17,892 18,380

D. OPERATIONAL SERVICES4320 Telephone 0 0 0 0

0 0 0 0

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

0 0 0 0

RESIDENTIALBUDGET

Dallas Central Appraisal District 155 Approved Budget

Page 160: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

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

0 0 0 0

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 380 406 406 4064657 Other 0 0 0 04659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 0

380 406 406 406

H. SUNDRY EXPENSE4760 Training 3,120 3,613 3,330 2,8204761 Dues & Subscriptions 11,115 11,247 10,657 12,0134762 Legal Notice/Adv. 0 0 0 04763 Travel 100 0 7,128 3,2954764 Business Promotion 0 0 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

14,335 14,860 21,115 18,128

BUDGETRESIDENTIAL

Dallas Central Appraisal District 156 Approved Budget

Page 161: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

I. INSURANCE & BENEFITS4870 Group Medical 520,199 469,070 533,844 533,1894871 Retirement 580,951 609,772 579,654 572,2294872 Workers Compensation 14,603 14,540 14,603 14,5964873 Unemployment Comp. 14,040 1,435 14,040 14,3104874 General Insurance 0 0 0 04875 Bonds 0 0 0 04876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 23,682 21,523 24,541 23,7524878 Employee Activities 0 0 0 04879 Medicare Tax 40,292 37,529 40,236 47,2224880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

1,193,767 1,153,870 1,206,918 1,205,298

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

0 0 0 0

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

0 0 0 0

TOTAL $4,261,548 $4,081,893 $4,297,144 $4,421,259

RESIDENTIALBUDGET

Dallas Central Appraisal District 157 Approved Budget

Page 162: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

A. SALARIES & WAGES4001 Full Time 2,361,508 2,263,004 2,387,950 2,448,8744002 Overtime 6,132 5,152 5,000 6,5494004 Contract Labor 28,900 26,200 33,660 33,9924006 Employee Severance 0 0 0 04007 Salary Continuation 0 0 0 0

2,396,540 2,294,356 2,426,610 2,489,415

B. AUTO EXPENSES4106 Full Time 237,600 227,565 237,600 274,8004107 Other 0 0 0 0

237,600 227,565 237,600 274,800

C. SUPPLIES & MATERIALS4210 Office 4,211 2,451 3,177 2,8194211 Copy Expense 2,156 1,357 2,156 1,8154212 Postage & Freight 0 0 0 04213 Printing 4,834 4,505 5,918 4,8554214 Computer Supplies 3,536 1,546 1,740 1,9804215 Mapping Supplies 0 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 0 0 0 04218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 0 04220 Software 0 0 0 04221 Building Supplies 0 0 0 0

14,737 9,860 12,991 11,469

D. OPERATIONAL SERVICES4320 Telephone 0 0 0 0

0 0 0 0

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

0 0 0 0

BUSINESS PERSONAL PROPERTYBUDGET

Dallas Central Appraisal District 158 Approved Budget

Page 163: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

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

0 0 0 0

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 760 822 812 8124657 Other 0 0 0 04659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 0

760 822 812 812

H. SUNDRY EXPENSE4760 Training 2,805 2,303 1,560 1,6954761 Dues & Subscriptions 9,665 13,074 8,962 15,9884762 Legal Notice/Adv. 0 0 0 04763 Travel 5,038 2,767 5,548 6,6894764 Business Promotion 0 0 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

17,508 18,144 16,070 24,372

BUDGETBUSINESS PERSONAL PROPERTY

Dallas Central Appraisal District 159 Approved Budget

Page 164: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

I. INSURANCE & BENEFITS4870 Group Medical 468,179 432,805 490,265 489,6644871 Retirement 497,340 529,710 499,805 491,4404872 Workers Compensation 11,944 6,444 11,944 12,1274873 Unemployment Comp. 12,150 615 12,150 12,9604874 General Insurance 0 0 0 04875 Bonds 0 0 0 04876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 20,859 19,247 21,872 21,1064878 Employee Activities 0 0 0 04879 Medicare Tax 36,630 34,252 36,997 42,6264880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

1,047,102 1,023,072 1,073,033 1,069,923

J. PROFESSIONAL SERVICES4980 Legal Services 0 0 0 04981 Auditing 0 0 0 04982 Consultants 0 0 0 04984 Deed Services 0 0 0 04986 Appraisal of Autos 24,500 24,500 24,500 24,5004987 State Office of Adm. Hearings 0 0 0 04990 ARB Comp. for Services 0 0 0 04992 Auxiliary Legal Expenses 0 0 0 0

24,500 24,500 24,500 24,500

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

0 0 0 0

TOTAL $3,738,747 $3,598,318 $3,791,616 $3,895,291

BUSINESS PERSONAL PROPERTYBUDGET

Dallas Central Appraisal District 160 Approved Budget

Page 165: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

A. SALARIES & WAGES4001 Full Time 1,667,683 1,658,863 1,708,608 1,772,0024002 Overtime 2,683 3,350 2,886 4,1704004 Contract Labor 0 0 0 04006 Employee Severance 0 0 0 04007 Salary Continuation 0 0 0 0

1,670,366 1,662,212 1,711,494 1,776,172

B. AUTO EXPENSES4106 Full Time 158,400 152,380 158,400 182,4004107 Other 0 0 0 0

158,400 152,380 158,400 182,400

C. SUPPLIES & MATERIALS4210 Office 1,210 780 1,210 1,1004211 Copy Expense 2,658 1,045 2,462 2,1464212 Postage & Freight 0 0 0 04213 Printing 1,396 571 1,460 1,4604214 Computer Supplies 5,848 3,124 5,325 5,5084215 Mapping Supplies 0 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 0 0 0 04218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 0 04220 Software 0 0 0 04221 Building Supplies 0 0 0 0

11,112 5,520 10,457 10,214

D. OPERATIONAL SERVICES4320 Telephone 0 0 0 0

0 0 0 0

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

0 0 0 0

COMMERCIALBUDGET

Dallas Central Appraisal District 161 Approved Budget

Page 166: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

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

0 0 0 0

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 380 406 406 4064657 Other 0 0 0 04659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 0

380 406 406 406

H. SUNDRY EXPENSE4760 Training 4,695 4,690 6,050 4,9654761 Dues & Subscriptions 88,438 82,823 88,500 98,7824762 Legal Notice/Adv. 0 0 0 04763 Travel 100 0 6,965 2,6164764 Business Promotion 0 0 0 04765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

93,233 87,513 101,515 106,363

BUDGETCOMMERCIAL

Dallas Central Appraisal District 162 Approved Budget

Page 167: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

I. INSURANCE & BENEFITS4870 Group Medical 312,120 303,935 326,843 326,4424871 Retirement 349,111 376,005 355,280 352,5434872 Workers Compensation 9,258 8,441 9,258 8,4154873 Unemployment Comp. 9,180 285 9,180 8,9104874 General Insurance 0 0 0 04875 Bonds 0 0 0 04876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 14,301 13,262 15,135 14,7054878 Employee Activities 0 0 0 04879 Medicare Tax 22,973 22,048 23,517 27,7414880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

716,943 723,976 739,213 738,756

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

0 0 0 0

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

0 0 0 0

TOTAL $2,650,434 $2,632,008 $2,721,485 $2,814,311

COMMERCIALBUDGET

Dallas Central Appraisal District 163 Approved Budget

Page 168: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

A. SALARIES & WAGES4001 Full Time 2,037,281 2,020,135 2,093,963 2,149,9444002 Overtime 6,372 5,618 9,000 9,6884004 Contract Labor 0 0 0 04006 Employee Severance 0 0 0 04007 Salary Continuation 0 0 0 0

2,043,653 2,025,754 2,102,963 2,159,632

B. AUTO EXPENSES4106 Full Time 43,200 42,905 43,200 49,2004107 Other 1,252 956 1,252 1,362

44,452 43,861 44,452 50,562

C. SUPPLIES & MATERIALS4210 Office 4,397 4,221 4,397 4,3974211 Copy Expense 3,011 2,579 3,018 3,0304212 Postage & Freight 40,796 41,062 38,905 48,2574213 Printing 4,679 3,999 5,420 6,7014214 Computer Supplies 10,167 5,367 9,125 9,1254215 Mapping Supplies 0 0 0 04216 Miscellaneous 0 0 0 04217 Office Equip. Exp. 0 0 0 04218 Janitorial Supplies 0 0 0 04219 Service Awards 0 0 0 04220 Software 0 0 0 04221 Building Supplies 0 0 0 0

63,050 57,228 60,865 71,510

D. OPERATIONAL SERVICES4320 Telephone 0 0 0 0

0 0 0 0

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

0 0 0 0

PROPERTY RECORDS/EXEMPTIONSBUDGET

Dallas Central Appraisal District 164 Approved Budget

Page 169: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

F. MAINTENANCE OF EQUIPMENT4540 Equipment 163 0 0 04541 Copiers 0 0 0 04542 Typewriters 0 0 0 04543 Computer 0 0 0 04544 P/C Maintenance 0 0 0 04545 Terminal 0 0 0 04546 Software Maintenance 0 0 0 0

163 0 0 0

G. CONTRACTUAL SERVICES4650 Lease of Building 0 0 0 04651 Copier System 0 0 0 04652 Lease of Equipment 13,280 14,896 14,732 14,8644657 Other 0 0 0 04659 Janitorial 0 0 0 04660 Delivery Service 0 0 0 04661 Lease of Software 0 0 0 04662 GIS Mapping Service 0 0 0 0

13,280 14,896 14,732 14,864

H. SUNDRY EXPENSE4760 Training 5,210 2,460 3,733 5,1784761 Dues & Subscriptions 14,910 15,070 16,053 15,9134762 Legal Notice/Adv. 0 0 0 4,3344763 Travel 2,240 218 7,109 9,6724764 Business Promotion 0 0 60 604765 Maps & Mapping Exp. 0 0 0 04766 Directors Expenses 0 0 0 04767 ARB Expenses 0 0 0 04768 Library 0 0 0 04769 Management Development 0 0 0 04770 Recruitment 0 0 0 0

22,360 17,748 26,955 35,157

I. INSURANCE & BENEFITS4870 Group Medical 478,583 454,666 501,160 500,5454871 Retirement 398,380 438,554 407,771 397,5904872 Workers Compensation 6,222 6,357 6,222 6,4124873 Unemployment Comp. 13,500 646 13,500 13,5004874 General Insurance 0 0 0 04875 Bonds 0 0 0 04876 Pub. Officials Liab. 0 0 0 04877 Group Benefits 19,653 16,476 20,673 19,9384878 Employee Activities 0 0 0 04879 Medicare Tax 30,259 28,944 31,119 31,3714880 Emp. Assistance Prog. 0 0 0 04881 Salary Cont. Program 0 0 0 0

946,597 945,642 980,445 969,356

PROPERTY RECORDS/EXEMPTIONSBUDGET

Dallas Central Appraisal District 165 Approved Budget

Page 170: DCAD Approved Budget 2016-2017

2014/2015 2014/2015 2015/2016 2016/2017APPROVED ACTUAL APPROVED APPROVED

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

0 0 0 0

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

0 0 0 0

TOTAL $3,133,555 $3,105,129 $3,230,412 $3,301,081

PROPERTY RECORDS/EXEMPTIONSBUDGET

Dallas Central Appraisal District 166 Approved Budget

Page 171: DCAD Approved Budget 2016-2017

DALLAS CENTRAL APPRAISAL DISTRICT

Dallas Central Appraisal District 167 Approved Budget