2012 – 2013 approved budget - Dallas Central Appraisal District

Transcription

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APPROVED BUDGET
2012-2013
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2012 – 2013
APPROVED BUDGET
as submitted to
THE BOARD OF DIRECTORS
by
W. KENNETH NOLAN
Chief Appraiser
DIRECTORS
CHAIRMAN
VICE CHAIRMAN
SECRETARY
DIRECTOR
DIRECTOR
JERRY JONES
MICHAEL HURTT
JOHN WARREN
BRUCE PARROTT
ANDY TRUJILLO
EX OFFICIO
DIRECTOR
JOHN AMES
TABLE OF CONTENTS
EXECUTIVE SUMMARY
Chief Appraiser Letter …………………………………………………………………………..1
Executive Summary ………………………………………………………………………….…..4
Budget Highlights ……………………………………………………………………………..….5
Total Budget ……………………………………………………………………………………....9
Budget Comparison …………………………………………………………………………….. 13
Revenue Resources ……………………………………………………………………………... 17
Personnel Breakdown …………………………………………………………………….……. 19
Organizational Chart …………………………………………………………………………... 21
Principal Officers ……………………………………………………………………………..... 22
Budget Calendar ………………………………………………………………………………... 23
Statistical Information ………………………………………………………………………….. 25
GENERAL PROVISIONS
Budget Philosophy/Policy ……………………………………………………………………….28
Investment Policy …………………………………………………………………………….… 33
Comments …………………………………………………………………………………….… 39
Glossary ……………………………………………………………………………………….... 40
Appropriations ……………………………………………………………………………….… 42
Employment/Purchasing Policy Statement…………………………………………………....43
Salary/Auto/Benefits Schedules …………………………………………………………….… 45
FINANCIAL SUMMARY
General Summary ………………………………………………………………………….…...48
Expenditure Summary …………………………………………………………………….…... 49
Budget Allocations ……………………………………………………………………….……...50
Entity Allocations ……………………………………………………………………………….51
Other Income …………………………………………………………………………….......... 54
Financial Reserves…………………………………………………………………….………. 55
CONSOLIDATED CHIEF APPRAISER ………………………………………………………..……... 58
Chief Appraisers Office……………………………………………………………………….….74
Quality Control……… .…………………………………………………………………….….... 77
CONSOLIDATED ADMINISTRATIVE SERVICES BUDGET ………………………………...….…80
Administration ………………………………………………………………………………..…..98
Appraisal Review Board ………………………………………………………………….……..101
Appeals and Support ..……………………………………………………………………..……104
Building Services …………………………………………………………………………….…..107
LEGAL SERVICES BUDGET……. ……………………………………………………………….……110
INFORMATION TECHNOLOGY BUDGET ……………………………………………………..……120
CONSOLIDATED APPRAISAL SERVICES BUDGET ………………………………………...…….134
Central Office ……………………………………………………………………………….…... 152
Residential …………………………………………………………………………………….… 155
Business Personal Property ……………………………………………………………….…… 158
Commercial ………………………………………………………………………………….….. 161
Property Records/Exemptions…………………………………………………………………...164
Dallas Central Appraisal District
June 2012
To:
Member Governments of Dallas County
Re:
Dallas Central Appraisal District 2012/2013 Budget
We are pleased to present the 2012/2013 Budget that your agency has approved for the Dallas Central
Appraisal District (DCAD). The approved amount is $21,516,555. This is the same amount as the current
2011/2012 Budget, and represents the third budget cycle in a row of a decrease or zero growth.
This budget provides the necessary funding to allow the DCAD to accurately and equitably appraise
approximately 814,000 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.
We are once again proud to report that the 2012/2013 Budget will accomplish these goals with fewer
personnel than last year. With the continued improvement of the technology that you so graciously funded
over the last twelve years, we have reduced our staff for the fifth consecutive year. This budget provides for
229 positions as compared to 232 in the current budget. Since 2007/2008 we have reduced our staff by 26
positions, or approximately 10%, while delivering an accurate and timely appraisal roll. We believe it is
incumbent upon us to be as fiscally conservative as possible and work responsibly when spending the
monies you have provided us. We will continue to pursue this policy in the development of all future
budgets. It is the responsibility of DCAD to constantly search for more efficient ways to accomplish our
yearly goals of providing an equitable, accurate and timely appraisal roll. It is the key to our credibility with
our taxing entities and the property owners in Dallas County.
This past year the Dallas Central Appraisal District (DCAD) successfully passed the Methods and
Assistance Program (MAP) performance audit conducted by the State Comptroller’s Office, Property Tax
Assistance Division. The program is conducted in accordance with Tax Code Section 5.10 (a) and related
State Comptroller Rule 9.301. MAP’s reviews the appraisal district in the areas of governance, taxpayer
assistance, operating procedures, and appraisal standards, procedures and methodology. The DCAD scored
a perfect rating on the MAP review for 2011. DCAD will have a second review in 2013. The DCAD also
launched the first Electronic Notification System program allowing property owners and tax consultants to
receive certain Notices online, thus allowing for more efficiency in the production and handling of these
required notices and promoting a cost savings in postage, printing and paper costs. The District
implemented a public relations program beginning in 2011 with a series of public information videos on the
DCAD website for the general public. The videos deal with the Property Valuation Process, the Protest
Process, and a Tutorial video on how to use the four online DCAD programs. The DCAD will continue to
strive to promote the highest standard of customer service and public relations to the citizens of Dallas
County.
Office of Executive Director/Chief Appraiser
2949 N. Stemmons Freeway  Dallas, Texas 75247-6195  (214) 631-0520
Web Site: www.dallascad.org
I would like to personally thank each of you for having the confidence in our agency to approve our
2012/2013 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 2012/2013 Budget. We look forward to another successful year with
your support.
Yours truly,
W. Kenneth Nolan, CTA, RTA, RPA
Executive Director/Chief Appraiser
2
Approved Budget
DALLAS CENTRAL
APPRAISAL DISTRICT
2012-2013
APPROVED BUDGET
3
Approved Budget
DALLAS CENTRAL APPRAISAL DISTRICT
2012/2013 APPROVED BUDGET
BUDGET COMPARISON
EXECUTIVE SUMMARY
2011/2012
APPROVED
2012/2013
APPROVED
BUDGET EXPENDITURES:
SALARIES & WAGES
$12,578,969
$12,377,480
AUTO EXPENSE
757,673
762,549
SUPPLIES & MATERIALS
547,103
490,026
OPERATIONAL SERVICES
58,975
59,460
MAINTENANCE OF STRUCTURE
397,551
410,459
MAINTENANCE OF EQUIPMENT
254,097
256,099
CONTRACTUAL SERVICES
575,233
572,534
SUNDRY EXPENSE
277,961
300,154
INSURANCE & BENEFITS
4,424,218
4,627,493
PROFESSIONAL SERVICES
1,569,375
1,546,301
75,400
114,000
0
0
$21,516,555
$21,516,555
$21,276,555
$21,276,555
0
0
230,000
230,000
0
0
10,000
10,000
$21,516,555
$21,516,555
CAPITAL EXPENDITURES
CONTINGENCY
TOTAL EXPENDITURES
REVENUE SOURCES:
ENTITY ALLOCATIONS (LOCAL SUPPORT)
NET SPECIAL ASSESSMENT INCOME
RENDITION FEES
INVESTMENT PROCEEDS
OTHER INCOME
TOTAL REVENUE
4
Approved Budget
2012/2013
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 will improve the filing of exemption applications through
the processes. Technology advances increased and improved the productivity standards of the appraisal
staff not only in the field, but also in the office while handling property owner inquiries, filings, and
protests.
The District began its technology by developing the online filing of Business Personal Property (BPP)
Renditions by businesses, the Tax Consultant online protest program, the Appointment of Agent online
program, and the Tax Consultant listing of appointment of agents program. The Legislature passed laws
which mandated that the District provide property owners the ability to file protests online and a program
which offers the property owner a settlement program online in 2010. In 2010 the DCAD developed and
implemented the uFile online Protest Program which allowed all residential property owners to file
property protests online and the system also allowed for the settlement of these appeals online. The uFile
system was enhanced to now include Commercial and Business Personal Property accounts. The DCAD
developed an online Exemptions Applications program where property owners can file their homestead
exemptions online. That program had to be enhanced due to recent legislative changes. For 2012 the
DCAD has developed and will implement an Electronic Notification System which will allow property
owners and their Tax Consultants to receive certain notices online via e-mail. These notices include the
Notice of Appraised Value, Hearing Notifications, Final Orders Determining Protest, and Dismissal
Notices. All of these technology programs will not only allow the MARS system to be more user friendly
for the property owners, but will also save thousands of hours in resource time in manual data entry and
result in greater costs savings.
The 2005/2006 Budget introduced the Capital Improvement Program as established by the Board of
Directors in December 2004. The program is to fund major capital improvement projects for the building
structure located at 2949 N. Stemmons Freeway, Dallas, Texas. A Capital Improvement Program Plan
was adopted by the Board and is reviewed annually at the presentation of the annual budget and the Board
approves the plan each year and designates the capital improvement projects to be undertaken for the
fiscal year. Budget surplus funds will fund this program, and only the Board can authorize funds to be
expended from this program fund. Since December of 2005 projects have included: the installation of a
new HVAC chiller system, cooling tower system, and heat exchange system; installation of a new roof;
improved the parking lot and gate system; insulated the outside of the building walls; renovated the
buildings sixteen (16) restroom facilities upgrading all restrooms to ADA (American with Disabilities
Act) compliance; installed security cameras in the parking lot and increased the number of cameras inside
the office facility; added safety equipment to the two (2) building elevators; installed automatic door
openers on the visitor side doors to be in compliance with ADA; repainted and refurbished the building
5
Approved Budget
stairwells; and renovated and expanded the ARB hearing rooms and update all the ARB room
equipment including projectors, screens, and recording devices. In 2011 the building lighting retrofit
program began with a complete upgrade of the lighting throughout the building. Also to be completed in
2012 is the installation of entrance awnings to the building and the replacement of the sewer line and
sprinkler system. The last project to which has received some funding is the replacement of the two
building air handlers, coils and controls.
New pen pad devices and scanners were leased in late 2009 under three year lease programs. The District
began outsourcing its major printing jobs in the 2010/2011 fiscal year cutting costs for the maintenance of
the printing equipment and reducing paper costs. The DCAD will again limit the number of mailed
Notices of Appraised Value in 2012 by providing a Notice for every property via the DCAD website.
This will reduce paper and postage costs as well. The Board of Directors approved the replacement of
the digital photos of all real property improvements in the MARS program in the 2009/2010 Approved
Budget and these new digital images were completed at the end of 2009 and utilized in the 2010 ARB
appeals process. The DCAD is under a lease payment program for these photos over seven years. 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 2012/2013 Budget calls for the number of personnel to be reduced from 232 to 229 employees. Three
(3) positions have been eliminated through attrition from the 2011/2012 Approved Budget from the
departments of Office of the Chief Appraiser, Appraisal (Property Records Exemption) and Information
Technology. Since 2007/2008, the District has reduced its staff from 255 employees to a total of 229
employees in 2012/2013, a reduction of 26 funded positions in six years. A vacancy rate of
approximately .87% has been incorporated into the full time salary and wage totals. The Budget is
presented with no merit performance increase for its employees for the third consecutive year. The
contribution level to the Texas County and Retirement System for the fiscal year is funded at 16% and the
DCAD experienced no increase in its medical health insurance rates in 2012, but funds were included for
an anticipated increase in 2012/2013. The 2012/2013 Budget will again remain flat from the previous
year’s budget. The Approved Budget totals $21,516,555, which is the same as the 2011/2012 Annual
Budget of $21,515,555. There is no budget increase for 2012/2013.
Major expenditure changes and program highlights of the 2012/2013 Budget include:
EXPENDITURES:
Salaries & Wages
Auto Expenses
Supplies & Material
Operational Services
Maintenance Structures
Maintenance Equipment
Contractual Services
Sundry Expenses
Insurance & Benefits
Professional Services
Capital Expenditures
$ (201,489)
4,876
( 57,077)
485
12,908
2,002
(2,699)
22,193
203,275
(23,074)
38,600
Total
$
6
-0-___
Approved Budget
SUMMARY OF CHANGES IN REVENUES
The District’s budgeted revenue for 2012/2013 equals $21,516,555 the same as in the 2011/2012
Approved Budget. Revenue consists primarily of Local Support from each of the member entities served
by the DCAD. Local Support remains the same at $21,276,555. That total revenue is based on a formula
developed and approved by written agreement between the taxing entities in 1981 and consists of budget
allocation criteria from the Property Tax Code. Local Support revenue is based on the ratio of each
entities levy to the total district-wide levy. Revenues for Investment Proceeds have declined due to funds
invested in certificates of deposits and the present market rates. The Business Personal Property (BPP)
Rendition Funds are budgeted again as a revenue source in the Approved Budget but continue to decline.
Other Income includes the sale of documents and information requests and from late penalty fees on the
non-filing of Business Personal Property Renditions all decreased as a revenue source this fiscal year.
There were no changes in the revenues for the 2012/2013 Budget as follows:
REVENUES:
Local Revenue
Special Assessment Income
Rendition Fees
Investment Proceeds
Other Income
$
-0-0-0-0-0__________
Total
$ -0__________
7
Approved Budget
DALLAS CENTRAL
APPRAISAL DISTRICT
8
Approved Budget
2012/2013 TOTAL APPROVED BUDGET
2010/2011
APPROVED
A. SALARIES & WAGES
4001 Full Time
4002 Overtime
4004 Contract Labor
4006 Employee Severance
4007 Salary Continuation
B. AUTO EXPENSES
4106 Full Time
4107 Other
C. SUPPLIES & MATERIALS
4210 Office
4211 Copy Expense
4212 Postage & Freight
4213 Printing
4214 Computer Supplies
4215 Mapping Supplies
4216 Miscellaneous
4217 Office Equip. Exp.
4218 Janitorial Supplies
4219 Service Awards
4220 Software
4221 Building Supplies
D. OPERATIONAL SERVICES
4320 Telephone
E. MAINTENANCE OF STRUCTURES
4430 Building
4431 Electricity
4432 Water
4434 Janitorial Service
4435 Pest Control
4436 Interior Maintenance
4437 Lawn/Grnds. Maint.
4438 Trash Disposal
4439 Elevator Maintenance
4440 Security Service
4441 HVAC System Maint.
4442 Electrical Inspect. Maint.
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
12,613,545
135,138
103,361
50,000
30,000
12,932,044
12,387,683
28,671
82,880
0
22,708
12,521,942
12,309,734
89,102
100,133
50,000
30,000
12,578,969
12,113,784
86,165
97,531
50,000
30,000
12,377,480
776,400
2,819
779,219
726,083
2,199
728,282
754,800
2,873
757,673
759,600
2,949
762,549
39,654
19,529
427,772
44,776
74,066
5,535
925
8,600
12,000
7,990
54,781
4,000
699,628
34,158
11,040
193,092
19,263
60,744
5,433
1,494
8,368
11,318
6,944
37,430
4,332
393,617
36,671
18,539
288,226
47,933
72,323
5,292
2,635
7,400
13,561
5,067
44,956
4,500
547,103
36,654
18,094
254,565
38,088
55,277
5,074
925
12,800
13,561
5,665
44,823
4,500
490,026
60,000
60,000
59,461
59,461
58,975
58,975
59,460
59,460
46,300
243,885
16,750
49,170
880
3,600
9,124
3,320
9,700
3,681
16,700
7,000
410,110
52,411
233,739
22,548
47,220
839
3,429
9,165
3,047
9,555
3,506
18,187
4,000
407,645
46,200
234,308
15,750
49,436
880
3,500
9,125
3,321
9,700
3,681
18,650
3,000
397,551
45,750
235,480
20,293
52,520
880
3,780
9,897
4,112
10,629
1,386
18,732
7,000
410,459
9
Approved Budget
2010/2011
APPROVED
F. MAINTENANCE OF EQUIPMENT
4540 Equipment
4541 Copiers
4542 Typewriters
4543 Computer
4544 P/C Maintenance
4545 Terminal
4546 Software Maintenance
G. CONTRACTUAL SERVICES
4650 Lease of Building
4651 Copier System
4652 Lease of Equipment
4657 Other
4659 Janitorial
4660 Delivery Service
4661 Lease of Software
4662 GIS Mapping Service
H. SUNDRY EXPENSE
4760 Training
4761 Dues & Subscriptions
4762 Legal Notice/Adv.
4763 Travel
4764 Business Promotion
4765 Maps & Mapping Exp.
4766 Directors Expenses
4767 ARB Expenses
4768 Library
4769 Management Development
4770 Recruitment
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
30,208
460
0
0
115,202
0
122,011
267,881
30,507
235
0
0
115,505
0
99,577
245,823
54,213
460
0
0
100,265
0
99,159
254,097
38,740
240
0
0
99,969
0
117,150
256,099
0
88,500
389,701
62,824
0
1,188
0
25,000
567,213
0
69,783
456,392
39,012
0
473
0
29,182
594,841
0
73,969
400,689
66,024
0
1,188
0
33,363
575,233
0
73,969
401,853
66,024
0
1,188
0
29,500
572,534
80,590
122,012
13,540
43,275
300
0
2,000
4,750
800
0
2,347
269,614
56,043
120,126
12,950
48,168
517
0
2,271
4,183
239
0
467
244,963
73,580
125,396
13,690
53,668
100
0
2,000
4,750
2,430
0
2,347
277,961
77,455
128,149
18,657
65,346
200
0
2,000
4,500
700
800
2,347
300,154
10
Approved Budget
2010/2011
APPROVED
I. INSURANCE & BENEFITS
4870 Group Medical
4871 Retirement
4872 Workers Compensation
4873 Unemployment Comp.
4874 General Insurance
4875 Bonds
4876 Pub. Officials Liab.
4877 Group Benefits
4878 Employee Activities
4879 Medicare Tax
4880 Emp. Assistance Prog.
4881 Salary Cont. Program
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
1,657,086
1,849,270
54,000
86,400
99,800
3,978
18,000
90,377
17,350
163,318
0
0
4,039,579
1,699,789
1,789,173
35,821
17,194
103,406
801
12,593
82,471
14,607
154,841
0
0
3,910,697
1,999,630
1,929,284
45,471
63,990
99,800
3,067
18,000
90,727
15,050
159,199
0
0
4,424,218
1,993,772
2,130,525
53,900
63,720
104,700
367
17,000
89,541
14,550
159,418
0
0
4,627,493
891,500
11,000
127,020
0
24,500
0
530,250
50,000
6,000
1,640,270
837,883
10,350
88,899
0
24,500
0
338,090
79,276
5,200
1,384,198
893,500
11,000
120,170
0
24,500
0
463,205
50,000
7,000
1,569,375
894,500
11,000
130,170
0
25,725
0
429,706
50,000
5,200
1,546,301
15,000
50,000
3,335
68,335
23,333
89,457
0
112,790
20,000
55,400
0
75,400
50,000
64,000
0
114,000
0
0
0
58,037
0
0
0
0
SUBTOTAL
$21,733,893
$20,662,295
$21,516,555
$21,516,555
GRAND TOTAL
$21,733,893
$20,662,295
$21,516,555
$21,516,555
J. PROFESSIONAL SERVICES
4980 Legal Services
4981 Auditing
4982 Consultants
4984 Deed Services
4986 Appraisal of Autos
4987 Microfilm Services
4990 ARB Comp. for Services
4992 Auxiliary Legal Expenses
4995 Arbitration Expense
Z. CAPITAL EXPENDITURES
9001 Leasehold Improvements
9002 Equipment
9003 Furniture
9005 Technology Development
9006 Capital Imp. Program
11
Approved Budget
EXPENDITURES
12
Approved Budget
BUDGET COMPARISON
CATEGORY
CONSOLIDATED
OFFICE OF CHIEF APPRAISER
2010/2011
APPROVED
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
$1,141,767
$1,127,446
$1,189,527
$1,152,841
CONSOLIDATED
ADMINISTRATIVE SERVICES
3,764,056
3,410,931
3,626,746
3,655,153
LEGAL SERVICES
1,281,633
1,206,975
1,287,192
1,297,337
2,896,208
2,369,656
2,296,976
12,591,148
12,020,734
13,043,434
13,114,248
0
0
0
0
$21,733,893
$20,662,294
$21,516,555
$21,516,555
INFORMATION 2,955,289
TECHNOLOGY
CONSOLIDATED
APPRAISAL SERVICES
CONTINGENCY
13
Approved Budget
2012/2013
BUDGET BY DEPARTMENT
OFFICE OF
CHIEF
APPRAISER
LEGAL
SERVICES
APPRAISAL
SERVICES
DEPARTMENT
ADMIN.
SERVICES
INFORMATION
TECHNOLOGY
BUDGET TOTAL
PERCENT
$1,152,841
5.4%
3,655,153
17.0%
LEGAL SERVICES
1,297,337
6.0%
INFORMATION TECHNOLOGY
2,296,976
10.6%
13,114,248
61.0%
$21,516,555
100.0%
APPRAISAL SERVICES
TOTAL
14
Approved Budget
BUDGET COMPARISONS SUMMARY
BY CATEGORY
CATEGORY
SALARIES & WAGES
2010/2011
APPROVED
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
$12,932,044
$12,521,942
$12,578,969
$12,377,480
AUTO EXPENSES
779,219
728,282
757,673
762,549
699,628
393,617
547,103
490,026
60,000
59,461
58,975
59,460
MAINT. OF STRUCTURE
410,110
407,645
397,551
410,459
MAINT. OF EQUIPMENT
267,881
245,823
254,097
256,099
567,213
594,841
575,233
572,534
SUNDRY EXPENSES
269,614
244,963
277,961
300,154
4,039,579
3,910,697
4,424,218
4,627,493
1,640,270
1,384,198
1,569,375
1,546,301
68,335
170,827
75,400
114,000
$21,733,893
$20,662,294
$21,516,555
$21,516,555
SUBTOTAL
CONTINGENCY
GRAND TOTAL
0
0
$21,733,893
$20,662,294
15
0
$21,516,555
0
$21,516,555
Approved Budget
2012/2013
BUDGET BY CATEGORY
9
10
8
7
1
6
5
4
2
3
DIVISION
1. SALARIES & WAGES
BUDGET TOTAL
PERCENT
$12,377,480
57.6%
2. AUTO EXPENSES
762,549
3.5%
3. SUPPLIES & MATERIALS
490,026
2.3%
59,460
0.3%
5. MAINTENANCE
666,558
3.0%
6. CONTRACTUAL SERVICES
572,534
2.7%
7. SUNDRY EXPENSES
300,154
1.4%
8. INSURANCE & BENEFITS
4,627,493
21.5%
9. PROFESSIONAL SERVICES
1,546,301
7.2%
4. OPERATIONAL SERVICES
10.CAPITAL EXPENDITURES
TOTAL
114,000
$21,516,555
16
.5%
100.0%
Approved Budget
REVENUES
17
Approved Budget
2012/2013
REVENUE RESOURCES
RENDITION FEES
INVESTMENT
PROCEEDS
OTHER INCOME
LOCAL
SUPPORT
SOURCE
LOCAL SUPPORT
AMOUNT
PERCENT
$21,276,555
98.9%
SPECIAL ASSESSMENTS
0
0%
INVESTMENT PROCEEDS
0
0%
230,000
1.0%
10,000
.1%
RENDITION FEES
OTHER INCOME
TOTAL
$21,516,555
18
100.0%
Approved Budget
PERSONNEL
BREAKDOWN
19
Approved Budget
2012/2013
PERSONNEL BREAKDOWN
7
32
3
15
172
DEPARTMENT
NUMBER OF PERSONNEL
PERCENT
7
3.1%
32
14.0%
3
1.3%
15
6.6%
APPRAISAL SERVICES
172
75.0%
TOTAL
229
100.0%
LEGAL SERVICES
20
Approved Budget
21
Organization Chart
Approved Budget
PRINCIPAL OFFICERS
OFFICIAL TITLE
INCUMBENT
EXECUTIVE DIRECTOR/CHIEF APPRAISER
W. Kenneth Nolan
DIRECTOR OF ADMINISTRATIVE SERVICES
Rick L. Kuehler
DIRECTOR OF INFORMATION TECHNOLOGY
John Milam
DIRECTOR OF LEGAL SERVICES
David Pennington
DIRECTOR OF APPRAISAL SERVICES
Shane Docherty
RESIDENTIAL MANAGER
Jimmy Cox
BUSINESS PERSONAL PROPERTY MANAGER
Randy Scott
COMMERCIAL MANAGER
John Threadgill
PROPERTY RECORDS/EXEMPTIONS MANAGER
Patricia Nixon
HUMAN RESOURCES MANAGER
Kathy Buehner
FINANCE MANAGER
John K. Simpson
QUALITY CONTROL MANAGER
Dan Reese
COMMUNITY RELATIONS/TAXPAYER LIAISON
OFFICER
Cheryl Jordan
22
Approved Budget
BUDGET CALENDAR
23
Approved Budget
BUDGET CALENDAR
DATE REQUIRED
September
October
ACTION



Establish budget policy
Prepare budget calendar
Develop budget formats
Director of Administration

Distribute budget information packets to
department heads.
Prepare preliminary revenue estimates
Finance Manager
Assist department heads with completion of
budget request forms
Submit completed budget request forms
Review budget requests and submit proposed
budget draft to the chief administrative officer
Conduct internal budget hearings on submitted
budget requests and adjustments
Administration
Work salary /merit projections
Prepare budget narratives, goals and objectives,
and activity indicators in the budget document
Finalize and submit draft of proposed budget to
chief administrative officer
Review the proposed budget draft with chief
administrative office, make needed adjustments
Finalize proposed budget for BOD
Present the proposed budget to the BOD at their
regular meeting \ entity presentation
Conduct entity budget visits to all entities
Publish notices for public hearing

October-November




December



January


February -March



April
May
June
RESPONSIBLE PARTY
Finance Manager
Finance
Department Heads
Administration
Administration
Chief Appraiser
Chief Appraiser


BOD conducts public hearing on proposed budget Board of Directors
Meet with Budget Review Committee
Chief Appraiser


Final budget is approved
Entities are notified of budget approval
Board of Directors

Final budget is printed and sent to the taxing
entities and filed with the county clerk’s office
Final budget is distributed to staff
Public budget notice is published in newspaper


24
Finance Manager
Approved Budget
STATISTICAL
INFORMATION
25
Approved Budget
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:
229
Number of ARB Members:
85
Number of Offices:
2949 N. Stemmons Fwy., Dallas, Texas
1
Number of Accounts Appraised:
813,462
Number of Taxing Entities:
61
Cities
School Districts
Counties
Special Districts
Hospital Districts
Community College
31
16
1
11
1
1
Source:
*U.S. Bureau of the Census 2010 Estimated
26
Approved Budget
DALLAS CENTRAL
APPRAISAL DISTRICT
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Approved Budget
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 fiscal
integrity.
Important aspects of any such philosophy and financial policy statement are the procedures and
policies used to control the budget after appropriations are made to the various departments.
These policies and procedures should recognize the need for some budgetary flexibility and
should clarify the Board of Director and management's responsibility to the taxing jurisdictions in
administering the budget. The following statements are put forth to facilitate these budget
procedures.
BUDGET PROCEDURES
1.
The District budgets resources on a fiscal year which begins September 1 and ends on the
following August 31.
2.
Budget instruction packets for annual preparation, which include forms and necessary
instructional information, shall be distributed to the Divisions and Departments no later
than October 15 in each year. These packets with their proposals must be returned no
later than November 15 in that year.
3.
The proposed budget estimates and requests shall be prepared and distributed to the Chief
Appraiser on or before December 15 of that year.
4.
Budget hearings between the Chief Appraiser, the Administrative/Finance staff, and the
various Departments will be held in early December to review and justify budget
proposals and requests submitted.
5.
The proposed budget estimates shall be presented in the following format:
a.
b.
c.
d.
6.
Goals and objectives, programs to be accomplished;
Operating and maintenance expenditures by category code;
Personnel breakdown and staffing levels and salary ranges;
A detailed schedule of capitalized equipment to be purchased.
The Proposed Budget shall be submitted to the Board of Directors and the taxing
jurisdictions on or before February 15 of each year.
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Approved Budget
7.
The Board of Directors will hold at least one public hearing to receive input on the
Proposed Budget between February 15 and May 15. Not later than the 10th day before
the date of the public hearing, the Chief Appraiser shall give notice of the public hearing
by publishing the notice in a newspaper having general circulation in the county for
which the appraisal district is established. The notice may not be smaller than a onequarter page of a standard-size newspaper and may not be published in the part of the
paper in which legal notices and classified advertisements appear. The notice must set
out the time, date, and place of the public hearing and must set out a summary of the
proposed budget setting out as separate items: the total amount of the proposed budget;
the amount of increase proposed from the budget adopted for the current year; and the
number of employees compensated under the current budget and the number of
employees to be compensated under the proposed budget.
8.
The Board of Directors shall adopt the Budget on or before May 15 of each year. The
taxing jurisdictions will have thirty days after the formal adoption of the budget to submit
a Resolution in opposition to the budget. If a majority of those taxing jurisdictions,
which are eligible to vote on the District's Board of Directors and Budget, veto the
budget, then the Appraisal District must resubmit a new budget to the Board and the
taxing jurisdictions within another thirty days for their review.
9.
The Board of Directors shall appoint a Budget Review Committee of two from its
membership to review the Proposed Budget with the DCAD staff and report its findings
and recommendations to the Board before budget adoption.
10.
Monthly financial reports on the budget status and trends will be prepared by the Finance
Office and presented to the Chief Appraiser. Copies of these monthly reports will be
delivered to each department head to assist in monitoring actual expenditures compared
to monthly budgeted, fiscal year budgeted, and year-to-date budgeted amounts for his/her
department.
11.
The Board of Directors may amend the approved budget at any time, but the Secretary of
the Board must deliver a written copy of a proposed amendment to the presiding officer
of the governing body of each taxing entity participating in the District not later than the
30th day before the date the Board acts on it. All budget amendments must be approved
by the Board of Directors in a regular or special called public meeting.
12.
The Proposed Budget estimates submitted on February 15 shall be a balanced budget
from the revenues anticipated.
13.
If the governing bodies of a majority of the taxing entities entitled to vote on the
appointment of the Board of Directors adopt resolutions disapproving the budget and file
them with the Secretary of the Board within 30 days after its adoption, the budget does
not take effect, and the Board of Directors shall adopt a new budget within 30 days of the
disapproval.
14.
If the total amount of the budget allocation payments made or due to be made by the
taxing entities participating in the Appraisal District exceeds the amount actually spent or
obligated to be spent during the fiscal year from which the payments were made, the
Board of Directors may refund to the taxing entities it proportionate share of the excess
funds not later than the 150th day after the end of the fiscal year for which the payments
were made. Approval of said action by Board of Directors must be a in a regular or
special called public meeting.
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Approved Budget
15.
The Board of Directors will consider the establishment of Restricted Reserve Funds from
any unspent surplus funds as deemed necessary. These Funds will be set up at the
direction of the Board and can only be disbursed by approval of the Board of Directors.
BUDGET REVENUES
1.
The Appraisal District will draw its revenue sources from local support as provided by
the taxing jurisdictions, based on an allocation formula as adopted by the taxing entities,
investment proceeds, and other income from allocations to certain taxing jurisdictions
lying outside Dallas County and from the sale of plats, copies, microfiche, magnetic
tapes, etc. and other services.
2.
The funding formula is based on each entity's levy and the total local support amount.
For cities inside Dallas County, each entity's allocation is based on their levy divided in
the total levy for Dallas County. The County, countywide special districts, and noncounty-wide special districts receive an even one-third of the total local support amount.
The Dallas County Community College District and the non-county-wide special districts
are calculated by dividing their levy into the levy of all of Dallas County and multiplying
that amount times the total local support amount. The balance of the one-third is divided
using the ratio of the Dallas County Hospital District and Dallas County to each other.
Finally, school districts receive the balance of the local support amount, allocating each
school district an amount using the same percentage as their levy to the total school
district levy. The previous year's levy will be used in allocating the current budget.
3.
The Appraisal District will publicly bid its depository contract every two years.
4.
Investment proceed schedules will be outlined in the depository contract by amount, rate,
and days.
5.
The Budget of the Appraisal District is formatted on a cash basis, with all current
expenditures paid for by current revenue resources.
6.
The Appraisal District will budget all known revenue sources in the budget and apply
these funds to the allocated local support amount to be paid by the taxing entities.
BUDGET EXPENDITURES
1.
The Budget will attempt to identify district functions and activities performed by the
Appraisal District and to allocate budget resources adequate to perform these functions
and activities.
2.
The Appraisal District will maintain an unallocated Restricted Reserve Fund, to provide
as an emergency reserve for use in the event of a calamity, unanticipated program
expenses, or for fiscal start up costs.
3.
At year-end, it is up to the discretion of the Board of Directors to refund to the taxing
entities any cash surplus, or to carry the funds forward to the next budget year for start-up
costs or for designated purchases or programs. In the event of a total budget deficit, a
request for additional revenue will be taken to the Board of Directors for action. A copy
of this proposed budget amendment must be delivered to the presiding officer of the
governing body of each taxing unit participating in the District no later than 30 days
before action can be taken by the Board.
4.
The Board of Directors will authorize the Chief Appraiser to disburse appraisal district
funds by written check or draft up to five thousand dollars. Disbursements over the
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Approved Budget
amount of five thousand dollars must be co-signed with the Director of Administrations
signature and approval.
5.
The Board of Directors shall by resolution authorize the Chief Appraiser and the Director
of Administration to sign written check vouches for disbursement of funds.
6.
The District will continue to integrate performance measurements and productivity
standards with the budget process where appropriate.
7.
Cost/benefit studies and salary surveys will be conducted, where appropriate and
applicable, on expenditures, current jobs, and capital equipment.
8.
At no time shall the number of permanent full time positions on the payroll exceed the
total number of positions authorized by the Board of Directors. The Board shall approve
increases in personnel staffing during the fiscal year.
9.
Overtime compensation is authorized by the departments and may only be expended for
specific tasks as approved in the current budget and by the Chief Appraiser.
10.
Position reclassifications, job grade changes, or departmental reorganizations will be
prepared and reviewed in August of each year by the Job Evaluation Committee of the
Appraisal District staff.
11.
The Chief Appraiser may institute a freeze during the fiscal year on hiring, promotions,
transfers and capital equipment purchases. Such action will not be used arbitrarily
and will be for exceptions in appropriate areas to comply with emergency needs.
12.
All items to be purchased by the District in the amount of $50,000 or more will be subject
to public bid or proposal, or purchased under the State of Texas General Services
Commission.
13.
There will be no transfer between line items or categories in the current budget by
department heads or directors.
14.
Any transfer of funds between budget categories shall be approved by the Board of
Directors.
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.
31
Approved Budget
FINANCIAL AUDIT
1.
At least once each year, the Board of Directors shall have prepared an audit of its affairs
by an independent certified public accountant or firm of independent certified public
accountants.
2.
A copy of the audit report will be delivered to each governing body of each taxing unit
eligible to vote on the appointment of the Board of Directors and a reasonable number of
copies will be available for inspection at the Appraisal District office.
3.
The Board of Directors will consider the appointment of an Audit Committee to review
and meet with the auditors concerning the audit report and report its findings to the full
Board. The Audit Committee will meet as necessary in compliance with regulations of
the Governmental Accounting and Standards Board.
4.
The Board of Directors will engage the services of an independent auditor by annual
contract on a year to year basis, anticipating that the firm selected will be engaged for and
limited to a four year period for purposes of continuity. The audit firm may serve as the
District’s financial auditors for the period of four years before changing firms, but may
not participate in the proposal process for a period of four years following service.
5.
The DCAD staff will prepare a Management Discussion and Analysis providing a
narrative overview of the financial activities and changes in the financial position of the
Dallas Central Appraisal District for each fiscal year ending. The report will be in
compliance with the Governmental Accounting Standards Board Statement No. 34 Basic
Financial Statements-and Management’s Discussion and Analysis-for State and Local
Governments.
32
Approved Budget
INVESTMENT POLICY
I.
POLICY STATEMENT
It is the policy of the Dallas Central Appraisal District (the “District”) that the administration of
its funds and the investment of those funds shall be handled as its highest public trust.
Investments shall be made in a manner which will provide the maximum security of principal
invested through the limitations and diversification while meeting the daily cash flow needs of the
District and conforming to all applicable state statutes governing the investment of public funds.
II.
INVESTMENT SCOPE
The Dallas Central Appraisal District has established an investment policy in accordance with
Chapter 6 of the Texas Property Tax Code and Chapter 2256 of the Texas Government Code,
Public Funds Investment Act. This investment policy applies to the investment activities of the
District.
As required by Chapter 2256 of the Texas Government Code, the District hereby defines and
adopts its formal investment policy. The District shall administer all present and future funds in
accordance with the provisions of this policy to the extent permitted by law and the District’s
depository contracts. Any new funds created by the District will come under this Policy unless
specifically exempted by the Board of Directors and this policy.
III.
LEGAL LIMITATION, RESPONSIBILITES AND AUTHORITY
Specific investment parameters for the investment of public funds in Texas are found in the
Public Funds Investment Act, Chapter 2256, Texas Government Code, (the “Act”). The Public
Funds Collateral Act, Chapter 2257, Texas Government Code, specifies collateral requirements
for all public funds deposits. All investments will be made in accordance with these statutes.
The District shall make all of its investments in a manner that complies with all applicable law
and with its depository contracts.
IV.
INVESTMENT OBJECTIVES
A.
Standard of Care
The District shall exercise due care, caution, and good judgment in making its
investments. All investments shall consider the safety of capital, liquidity, diversification
and a reasonable return of interest income (yield) for the District.
Section 2256.006 of the Public Funds Investment Act provides that investments shall be
made with judgment and care, under prevailing circumstances, that a person of prudence,
discretion, and intelligence would exercise in the management of the person’s own
affairs, not for speculation, but for investment, considering the probable safety of capital
and the probable income to be derived. Investments are to be chosen in a manner which
promotes diversity by market sector, credit and maturity. The choice of high-grade
33
Approved Budget
government investments and high-grade money market investments is designed to assure
the marketability of those investments should liquidity needs arise. To match anticipated
cash flow requirements the maximum weighted average maturity of the overall portfolio
may not exceed three months. Investment of funds shall be governed by the following
investment objectives, in order of priority:
(1)
(2)
(3)
(4)
B.
preservation and safety of principal;
liquidity;
diversification; and
yield
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 the quality and capability of staff,
34
Approved Budget
investments advisors, and consultants involved in the investment management and procedures.
All participants in the investment process shall seek to act responsibility as custodians of the
public trust.
The Investment Officer shall develop and maintain written administrative procedures for the
operation of the Investment program, which are consistent with this Investment Policy. These
controls will be reviewed with the independent auditor of the District.
VI.
PRUDENCE
The standard of prudence to be used in the investment function shall be the “prudent person”
standard and shall be applied in the context of managing the overall portfolio. This standard
states: “Investments shall be made with judgment and care, under circumstances then prevailing,
which persons of prudence, discretion, and intelligence exercise in the management of their own
affairs, not for speculation, but for investment, considering the probable safety of their capital as
well as the expected income to be derived.” The Investment Officer and those delegated
investment authority under this Policy, when acting in accordance with the written procedures
and this Policy, shall be relieved of personal liability in the management of the portfolio provided
that deviations from expectations for a specific security’s credit risk or market price change or
portfolio shifts are reported in a timely manner and that appropriate action is taken to control
adverse market effects.
VII.
INVESTMENT INSTRUMENTS
To the extent an investment is an instrument or instruments, including principal and interest,
exceed the amount insured by the Federal Depository Insurance Corporation or other federal
agency, the excess must be collateralized by pledged securities. District funds may be invested in
the following instruments:
(1)
Certificates of Deposit issued by banks located in Dallas County. Payment of the
certificates must be insured in full by the Federal Depository Insurance Corporation
(FDIC) and/or collateralized by securities from a bank doing business in the State of
Texas and under the terms of the written depository agreement with that bank, not to
exceed one year to stated maturity. Authorized investments include obligations that are
fully guaranteed or issued by the Federal Deposit Insurance Corporation or by the explicit
full faith and credit of the U. S.
(2)
Money Market Account. The District may invest excess cash in the District’s
reserve account in an interest-bearing Money Market account. These reserves will be
transferred to the General Account as needed.
(3)
Obligations of the United States Government, its agencies and instrumentalities,
and government sponsoring enterprises, not to exceed one year to stated maturity,
excluding collateralized mortgage obligations.
(4)
AAA-rated, constant dollar Texas Local Government Investment Pools as
defined by the Public Funds Investment Act and approved by the Board of Directors.
`
(5)
No-load, AAA-rated, SEC registered money market funds.
(6)
FDIC insured brokered certificates of deposit securities from a bank in any US
state, delivered versus payment to the DCAD safekeeping agent, not to exceed one year
to maturity. Before purchase, the Investment Officer must verify the FDIC status of the
bank on www.2fdic.gov/idasp/main_bankfind.asp to insure that the bank is FDIC insured.
35
Approved Budget
VIII.
AUTHORIZED FINANCIAL DEALERS AND INSTUTIONS
All investments made by the District will be made through the District’s banking services
bank, a bank in Texas, or an approved broker/dealer.
IX.
DIVERSIFICATION AND MATURITY LIMITATIONS
It is the policy of the District to diversify its investment portfolio. Invested funds shall be
diversified to minimize risk or loss resulting from over-concentration of assets in a specific
maturity, specific issuer, or specific class of securities.
X.
SAFEKEEPING AND COLLATERALIZATION
The laws of the State and prudent treasury management require that all purchased securities be
bought on a delivery versus payment basis and be held in safekeeping by either the District, an
independent third party financial institution, or the District’s designated banking services
depository.
All securities pledged to the District for certificates of deposit or demand deposits shall be held
by an independent third party bank doing business in Texas. The safekeeping bank may not be
within the same holding company as the bank from which the securities are pledged.
Collateralization is required on all bank time and demand deposits over FDIC Insurance coverage
of $250,000. The District is not required to liquidate investments that were authorized investment
at the time of purchase. An authorized investment of a fully collateralized repurchase agreement
can be secured by a combination of cash and obligations.
XI.
PERFORMANCE AND REPORTING
The Investment Officer shall submit a quarterly report to the District Board containing sufficient
information to evaluate the performance the investment program.
The Investment Officer or investment adviser shall monitor, on no less than a weekly basis, the
credit rating on all authorized investments in the portfolio based upon independent information
from a nationally recognized rating agency. If any security falls below the minimum rating
required by Policy, the Investment Officer shall notify the Chief Financial Officer/Director of
Administration, the Chief Appraiser, and the Board of Directors of the loss of rating, conditions
affecting the rating and possible loss of principal with liquidation options available, within two
weeks after the loss of the required rating.
XII.
DEPOSITORIES
The District shall designate one banking institution through a competitive process as its central
banking services provider at least every two years. This institution will be used for normal
banking services.
XIII:
TRAINING
The District’s designated Investment Officer shall: 1) attend at least one training session from an
independent source advising the Investment Officer as provided for in the investment policy of
the District and containing at least ten (10) hours of instruction relating to the Investments
Officer’s responsibilities within twelve (12) months after taking office; 2) attend an investment
training session at least once each state fiscal biennium and receive not less than ten (10) hours of
instruction relating to investment responsibilities from an independent source. The two-year
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Approved Budget
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.
XIV: 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.
XV: GLOSSORY OF TERMS
(1) Bond proceeds" means the proceeds from the sale of bonds, notes, and other obligations
issued by an entity, and reserves and funds maintained by an entity for debt service purposes.
(2) "Book value" means the original acquisition cost of an investment plus or minus the accrued
amortization or accretion.
(3) "Funds" means public funds in the custody of a state agency or local government that:
(A) are not required by law to be deposited in the state treasury; and
(B) the investing entity has authority to invest.
(4) "Institution of higher education" has the meaning assigned by Section 61.003, Education Code.
(5) "Investing entity" and "entity" mean an entity subject to this chapter and described by Section
2256.003.
(6) "Investment pool" means an entity created under this code to invest public funds jointly on behalf
of the entities that participate in the pool and whose investment objectives in order of priority are:
(A) preservation and safety of principal;
(B) liquidity; and
(C) yield.
(7) "Local government" means a municipality, a county, a school district, a district or authority
created under Section 52(b)(1) or (2), Article III, or Section 59, Article XVI, Texas Constitution, a
fresh water supply district, a hospital district, and any political subdivision, authority, public
corporation, body politic, or instrumentality of the State of Texas, and any nonprofit corporation acting
on behalf of any of those entities.
(8) "Market value" means the current face or par value of an investment multiplied by the net selling
price of the security as quoted by a recognized market pricing source quoted on the valuation date.
(9) "Pooled fund group" means an internally created fund of an investing entity in which one or more
institutional accounts of the investing entity are invested.
(10) "Qualified representative" means a person who holds a position with a business organization,
who is authorized to act on behalf of the business organization, and who is one of the following:
(A) for a business organization doing business that is regulated by or registered with a securities
commission, a person who is registered under the rules of the National Association of Securities
Dealers;
(B) for a state or federal bank, a savings bank, or a state or federal credit union, a member of the loan
committee for the bank or branch of the bank or a person authorized by corporate resolution to act on
behalf of and bind the banking institution;
(C) for an investment pool, the person authorized by the elected official or board with authority to
administer the activities of the investment pool to sign the written instrument on behalf of the
investment pool; or
(D) for an investment management firm registered under the Investment Advisers Act of 1940 (15
U.S.C. Section 80b-1 et seq.) or, if not subject to registration under that Act, registered with the State
Securities Board, a person who is an officer or principal of the investment management firm.
(11) "School district" means a public school district.
(12) "Separately invested asset" means an account or fund of a state agency or local government that
is not invested in a pooled fund group.
37
Approved Budget
(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.
38
Approved Budget
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 2012/2013 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 2012/2013 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, Human Resources, Community Relations and Quality
Control), Administrative Services Department (Administration, Appraisal Review Board, Customer
Service, Finance/Purchasing, 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.
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.
39
Approved Budget
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
40
Approved Budget
Fund Balance: The excess of an entity's assets over its liabilities for the accounting period. State law
prohibits deficits and requires that any excess fund balance be refunded to the taxing entities.
General Fund: The main operating fund of the District.
Investment Proceeds: Earnings on all of the District's long and short-term investments held by the bank
depository.
Operating Budget: That portion of a budget that provides for the goods and services used in the daily
operation of the governmental unit.
Other Income: Revenue includes maintenance fees for non-taxing entities and receipts from the sale of
miscellaneous copies of appraisal tapes, documents, or services.
Performance Measures: Measures the achievement of the objectives listed in the Activity Indicators as well
as measuring the indicators of service demand, output, outcome, effectiveness and efficiency. Improvement
and refinement of these indictors will be an ongoing effort.
Program Budget: A budget that focuses upon goals and objectives of an agency or jurisdiction rather than
upon its organizational budget units or object class of expenditures.
Reserve: In technical terms a reserve account is used to indicate that a portion of fund equity is legally
restricted for a specific purpose or not available for appropriation and subsequent spending.
Restricted Reserve Fund: Funds authorized by the Board of Directors to be maintained for budget year
start-up costs or for anticipated programs to be approved by the Board. Obligated funds for certain projects
may also be authorized by the Board of Directors to continue that project until completed in the next fiscal
year.
Source of Revenue: Revenues are classified according to their source or point of origin.
Special Assessment Income: Revenue collected from local entities outside Dallas County but within
authorized jurisdictions of the Dallas Central Appraisal District.
Time Deposit: The investing of idle funds through a depository at a negotiated interest rate.
Unencumbered Balance: The amount of an appropriation that is neither expended nor obligated to be spent
(encumbered). It is essentially the amount of money still available for future use.
41
Approved Budget
APPROPRIATIONS
Operating expenditure class totals and authorized personnel totals are shown for each budget unit. Major
classifications of a department's resources are shown which provide a general breakdown of the department's
total budget. The major classifications of resources are as follows:
SALARIES & WAGES - includes appropriations for employees' salaries. Also includes appropriations for
contract labor and overtime costs and incentive pay.
AUTO EXPENSE - includes appropriations for employees driving their personal vehicles for job purposes and
mileage costs for other employees.
SUPPLIES & MATERIALS - includes appropriations for such items as office supplies, printing costs, copy
machine expense, computer supplies, small office equipment and furniture, postage costs for mailings, software
costs and building supplies.
OPERATIONAL SERVICES - includes appropriations for telephone service and installation of any new phone
service. Also provides for increased service during the protest process.
MAINTENANCE OF STRUCTURES - includes appropriations for the maintenance and repair of the building
and cost overruns, as well as utility bills for electricity, water and sewer, janitorial services, garbage disposal,
lawn and grounds maintenance, security services, HVAC system maintenance, and elevator maintenance.
MAINTENANCE OF EQUIPMENT - includes appropriations for the maintenance and repair of office
equipment, copy machines, calculators, scanners, letter openers, postage machines, and computers. Also includes
maintenance agreements on all the computer equipment and software.
CONTRACTUAL SERVICE - includes appropriations for the building payments, copier system program, lease of
equipment and computer software, and GIS mapping expenses.
SUNDRY EXPENSES - includes appropriations for training and travel, dues and subscriptions costs, legal notices
and advertising expenses, maps and mapping expenses, Board of Directors and Appraisal Review Board expenses,
management development and recruitment expenses.
INSURANCE & BENEFITS - includes appropriations for employees' hospitalization insurance, medical claims
payments, retirement, worker's compensation, Medicare tax payments, unemployment compensation, general
comprehensive insurance, contents insurance, necessary bonds and personal liability insurance for Board
members, and salary continuation program.
PROFESSIONAL SERVICE - includes contracts for professional or outside services such as consultants, legal
and associated expenses, auditing and accounting fees, and the appraisal of autos. Also includes compensation
for professional fees for the Appraisal Review Board members.
CAPITAL EXPENDITURES - includes appropriations for leasehold improvements at the office building,
equipment for office and technology use for depreciation purposes, and furniture costs.
CONTINGENCY - includes appropriations held in reserve for unanticipated expenses occurring in the budget
period or for anticipated expenses to be determined at a later date.
TECHNOLOGY DEVELOPMENT - includes appropriations for technology development projects including
hardware and software costs associated with these projects. The major projects have been completed.
CAPITAL IMPROVEMENT FUND – includes funds from budget surplus funds to be used solely for Capital
Improvement building projects approved by the Board of Directors annually.
42
Approved Budget
Dallas Central
Appraisal District
POLICY STATEMENTS
EMPLOYMENT SELECTION:
It is the policy of the Dallas Central Appraisal District (DCAD) to select and employ the most qualified
individuals for each opening within the District. The District will employ individuals based on their
qualifications, and in no instance will restrict, or in any way discourage or deny employment or advancement
opportunities to any applicant or employee because of their age, race, color, sex, religion, disability, or ethnic
origin. The District shall utilize nondiscriminatory selection procedures, and monitor these procedures to
ensure full consideration is given to all applicants for employment. When tests are used as a part of the
selection process, only those tests, which do not conflict with state and federal guidelines on employee selection,
shall be utilized.
The District shall insure that all employees have the right to avail themselves of all employment benefits and
opportunities without regard to their race, color, sex, religion, disability or ethnic origin. The District shall
implement procedures so that any employee or applicant that feels they have been denied any opportunity as
stated in this policy may address such grievance to the management of the District.
AFFIRMATIVE ACTION ACTIVITY INDICATORS:
Year
DCAD Targets
Total
EES
African
American
11.80%
Hispanic
8.60%
Asian
3.70%
Others
1.00%
Total
Min.
25.10%
White
Female
43.00%
Male
2004
100%
238
23.39%
69
13.71%
29
2.42%
8
0.00%
0
39,52%
106
60.48%
132
39.52%
126
60.48%
112
2005
100%
245
31.43%
77
13.47%
33
3.67%
9
0.00%
0
48.57%
119
51.43%
126
54.29%
133
45.71%
112
2006
100%
256
32.42%
83
12.50%
32
3.52%
9
0.00%
0
48.44%
124
51.36%
132
53.13%
136
46.88%
120
2007
100%
251
32.27%
81
13.15%
33
4.38%
11
0.00%
0
49.80%
125
50.20%
126
52.19%
131
47.81%
120
2008
100%
246
32.52%
80
12.60%
31
4.88%
12
0.00%
0
50.00%
123
50.00%
123
53.66%
132
46.34%
114
2009
100%
239
33.47%
80
12.97%
31
5.02%
12
0.00%
0
51.46%
123
48.54%
116
53.97%
129
46.03%
110
2011
Third Quarter
100%
224
33.48%
75
14.29%
32
4.91%
11
0.00%
0
52.68%
118
47.32%
106
54.02%
121
45.98%
103
43
Approved Budget
PURCHASING POLICY:
The Dallas Central Appraisal District (DCAD) is wholly committed to developing, establishing, maintaining,
and enchancing minority involvement in the total procurement process. It is the policy of the DCAD to involve
qualified minority/women-owned businesses to the greatest extent feasible in the DCAD’s procurement of
goods, equipment, services, and projects. The DCAD, its contractors, their suppliers and subcontractors, and
vendors of goods, equipment services and professional services shall not discriminate on the basis of race, color,
religion, national origin, handicap, or sex in the award and/or performance of contracts. However, competition
and quality of work remain the ultimate tests in contractor, subcontractor, vendor, service, professional service,
and supplier utilization. All vendors, suppliers, professionals, and contractors doing business with or
anticipating doing business with DCAD shall support, encourage, and implement affirmative steps toward our
common goals of establishing equal opportunity for all.
All District purchasing shall be conducted strictly on the basis of economic and business merit to best promote
the interest of the entities served by the District. In an effort to avoid the violation or appearance of a violation
of this policy, it is prohibited for any employee, department head, or official to seek or accept, directly or
indirectly, from any individual doing or seeking to do business with the District, loans, services, payments,
entertainment, trips, or gifts of money in any amount.
PURCHASING ACTIVITY INDICATORS:
Bids Requested
Bids Awarded
MBE/WBE Awarded
Total Bid Awarded ($)
2006/2007
2007/2008
2008/2009
2009/2010
2010/2011
7
7
4
$442,868
3
3
1
$471,308
7
6
2
$906,396
3
3
1
$37,663
1
1
0
$268,755
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 where the State bids the required items under a bulk contract and pricing is
much lower. Under this program, the items have been bid under the required laws. The District also
participates in an inter-local contract with Dallas County for the purchase of supplies, materials, equipment
and furniture.
44
Approved Budget
EMPLOYEE BENEFITS SCHEDULE
HEALTH INSURANCE, LIFE AND DENTAL INSURANCE
The Dallas Central Appraisal District provides fully insured medical, disability, life and dental benefit plans
for all regular employees. The coverage is provided through United Healthcare, The Hartford Company,
Assurant Dental and American General Vision. An allowance for each regular employee is provided within
the budget for this coverage. Under the District's Flexible Benefits Plan, employees may select from a variety
of optional coverages with the cost borne by the employee, including all dependent coverage.
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 17.00%, to
match a mandatory 7% deduction from each employee’s salary. Employees are fully vested in the program
after ten (10) years service. DCAD employees do not participate in the OASDI portion of Social Security.
WORKER'S COMPENSATION INSURANCE
All employees of the Dallas Central Appraisal District are covered by the District's worker's compensation
program through Texas Political Subdivision Worker's Compensation Joint Insurance Fund. The cost of this
coverage, $4.92 per $100.00 salary for building engineers, $1.01 per $100.00 salary for appraisal personnel,
and $.44 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 0.8% 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.
45
Approved Budget
2012/2013
SALARY AND AUTO EXPENSE SCHEDULES
SALARY SCHEDULE
Grade *
Minimum Salary
Midpoint Salary
Maximum Salary
16
$22,000
$28,500
$34,600
17
$23,600
$30,600
$37,600
18
$28,500
$37,000
$44,900
19
$30,100
$39,100
$48,100
19A
$36,600
$47,600
$58,500
20
$34,000
$44,200
$54,400
20A
$40,300
$52,300
$64,300
21
$40,400
$52,500
$64,575
21A
$53,600
$69,600
$85,600
22
$43,600
$56,600
$69,600
22A
$64,100
$83,300
$102,500
23
$49,300
$64,000
$78,700
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
$86,900
$112,800
$136,900
26A
$83,000
$107,800
$132,600
27
$102,900
$133,600
$162,000
27A
$104,300
$135,500
$164,000
*The “A” next to a grade designates a special pay scale for Information Technology positions only.
46
Approved Budget
2012/2013
AUTO EXPENSE SCHEDULE
Director/Chief Appraiser
$700.00 Monthly
Director of Administration, Appraisal, IT, and Legal Services
$200.00 Monthly
Appraisal Managers
$200.00 Monthly
Appraisal Supervisors
$200.00 Monthly
Appraisers
$600.00 Monthly
Exemptions Appraisers
$600.00 Monthly
47
Approved Budget
GENERAL SUMMARY
2010/2011
APPROVED
2011/2012
APPROVED
2012/2013
APPROVED
REVENUES:
ESTIMATED CASH ON HAND
$500,000
$500,000
$500,000
RESTRICTED RESERVE FUND
(500,000)
(500,000)
(500,000)
0
0
0
CASH REFUNDED TO ENTITIES FROM RESERVE
LOCAL SUPPORT
21,463,893
21,276,555
21,276,555
10,000
0
0
0
0
0
RENDITION FEES
250,000
230,000
230,000
OTHER INCOME
10,000
10,000
10,000
$21,733,893
$21,516,555
$21,516,555
$1,141,767
$1,189,527
$1,152,841
3,764,056
3,626,746
3,655,153
LEGAL SERVICES
1,281,633
1,287,192
1,297,337
2,955,289
2,369,656
2,296,976
12,591,148
13,043,434
13,114,248
0
0
0
$21,733,893
$21,516,555
$21,516,555
INVESTMENT PROCEEDS
SPECIAL ASSESSMENT INCOME:
A PPRAISALS OUTSIDE DALLAS COUNTY
TOTAL REVENUE BUDGETED
EXPENDITURES:
APPRAISAL SERVICES
CONTINGENCY
TOTAL EXPENDITURES BUDGETED
48
Approved Budget
SUMMARY OF EXPENDITURES
OFF. OF CHIEF
APPRAISER
SALARIES & WAGES
ADMIN.
LEGAL SERV.
APPRAISAL
INFO. TECH.
TOTAL
$723,062
$1,597,730
$263,333
$8,587,339
$1,206,016
$12,377,480
AUTO EXPENSES
13,365
5,913
4,855
735,603
2,813
$762,549
18,875
154,565
4,364
234,503
77,719
$490,026
0
59,460
0
0
0
$59,460
MAINT. OF STRUCTURES
0
410,459
0
0
0
$410,459
MAINT. OF EQUIPMENT
1,760
18,725
0
6,893
228,721
$256,099
4,388
204,629
1,250
12,459
349,808
$572,534
72,682
35,982
15,122
170,353
6,015
$300,154
219,289
675,484
73,213
3,301,373
358,134
$4,627,493
99,420
442,206
935,200
65,725
3,750
$1,546,301
0
50,000
0
0
64,000
$114,000
$1,152,841
$3,655,153
$1,297,337
$13,114,248
$2,296,976
$21,516,555
SUNDRY EXPENSES
CONTINGENCY
GRAND TOTAL
0
$1,152,841
0
$3,655,153
0
$1,297,337
49
0
$13,114,248
0
$2,296,976
0
$21,516,555
Approved Budget
2012/2013
REVENUE SUMMARY
BUDGET ALLOCATION
2011
LEVY
%
MUNICIPALITIES
$1,128,948,670
26.0144%
5,534,969
SCHOOL DISTRICTS
$2,186,385,495
40.6523%
8,649,401
COUNTY/COUNTY-WIDE/
NON-COUNTY-WIDE SPECIAL
DISTRICTS
$1,024,369,594
33.3333%
7,092,185
$4,339,703,759
100.0000%
21,276,555
50
2012/2013
ALLOCATION
Approved Budget
2012/2013
REVENUE SUMMARY
BUDGET ALLOCATION
CITIES
Addison
Balch Springs
Carrollton
Cedar Hill
Cockrell Hill
Combine
Coppell
Dallas
DeSoto
Duncanville
Farmers Branch
Ferris
Garland
Glenn Heights
Grand Prairie
Grapevine
Highland Park
Hutchins
Irving
Lancaster
Lewisville
Mesquite
Ovilla
Richardson
Rowlett
Sachse
Seagoville
Sunnyvale
University Park
Wilmer
Wylie
2011
LEVY
%
2012/2013
ALLOCATION
$17,609,327
5,032,440
28,035,200
18,252,978
716,438
27,411
32,464,295
617,950,575
21,212,765
12,385,153
19,429,700
68,945
71,707,618
2,217,046
31,019,432
367,873
9,692,814
1,780,884
99,548,528
12,987,675
270,423
36,783,323
153,160
40,230,166
20,160,819
6,159,229
3,204,355
3,139,488
15,493,627
767,798
79,185
0.4058%
0.1160%
0.6460%
0.4206%
0.0165%
0.0006%
0.7481%
14.2395%
0.4888%
0.2854%
0.4477%
0.0016%
1.6524%
0.0511%
0.7148%
0.0085%
0.2234%
0.0410%
2.2939%
0.2993%
0.0062%
0.8476%
0.0035%
0.9270%
0.4646%
0.1419%
0.0738%
0.0723%
0.3570%
0.0177%
0.0018%
86,340
24,681
137,447
89,489
3,511
128
159,170
3,029,675
104,000
60,723
95,255
340
351,574
10,872
152,085
1,809
47,532
8,723
488,063
63,681
1,319
180,340
745
197,234
98,851
30,191
15,702
15,383
75,957
3,766
383
$1,128,948,670
26.0144%
5,534,969
51
Approved Budget
2012/2013
REVENUE SUMMARY
BUDGET ALLOCATION
SCHOOL DISTRICTS
Carrollton/Farmers Branch
Cedar Hill
Coppell
Dallas
DeSoto
Duncanville
Ferris
Garland
Grand Prairie
Grapevine/Colleyville
Highland Park
Irving
Lancaster
Mesquite
Richardson
Sunnyvale
Wilmer/Hutchins
Dallas County Schools
2011
LEVY
%
2012/2013
ALLOCATION
$150,062,563
37,160,627
101,420,336
969,547,110
30,189,382
45,591,385
223,560
168,022,203
70,819,048
3,769,652
125,520,569
131,623,757
21,540,317
87,407,203
216,706,902
11,162,096
0
15,618,785
6.8635%
1.6996%
4.6387%
44.3448%
1.3808%
2.0852%
0.0102%
7.6849%
3.2391%
0.1724%
5.7410%
6.0202%
0.9852%
3.9978%
9.9116%
0.5105%
0.0000%
0.7144%
593,652
147,008
401,222
3,835,557
119,430
180,361
884
664,700
280,162
14,913
496,563
520,707
85,214
345,785
857,298
44,158
0
61,787
$2,186,385,495
100.0000%
8,649,401
52
Approved Budget
2012/2013
REVENUE SUMMARY
BUDGET ALLOCATION
COUNTY/COUNTY-WIDE/
NON-COUNTY-WIDE
SPECIAL DISTRICTS
Dallas County
Dallas County Hospital District
Dallas Cty. Community College District
Dallas U.R.D.
Valwood Improvement Authority
Irving F.C.D. Section I
Irving F.C.D. Section III
Dallas F.C.D. #1
Denton Co. LID #1
Denton Co. RUD #1
Lancaster M.U.D. #1
Grand Prairie Metropolitan U.R.D.
Northwest F.C.D.
2011
LEVY
%
$379,692,652
423,659,324
162,211,923
2,839,871
3,168,716
795,287
42,651,229
4,492,853
1,260,667
1,811,874
6,345,788
287,010
161,855
294,462
346,277
1,153,680
209,109
22,027
6,181
8,883
31,112
1,407
794
1,444
1,698
5,656
$1,024,369,594
2012/2013
ALLOCATION
53
33.3333%
7,092,185
Approved Budget
2012/2013
REVENUE SUMMARY
SPECIAL ASSESSMENT INCOME
INVESTMENT PROCEEDS
Interest income from banking investments
$0
OTHER INCOME
Miscellaneous Income
(Sale of documents, appraisal tapes, microfiche, etc.)
$10,000
RENDITION FEES
$230,000
(Fees received for late filing of BPP renditions)
54
Approved Budget
FINANCIAL RESERVES
RESTRICTED RESERVE FUND:
In 1987 the Board of Directors of the Dallas Central Appraisal District established a
Working Capital Fund of $450,000 using funds from excess District revenues from 1986.
This would include income from District investments, sales of services and supplies, and
allocations for appraisal outside Dallas County. The Board of Directors monitors use of this
reserve. These funds can be utilized for budget year start-up costs or for anticipated
programs to be approved by the Board. This is not a budgeted expenditure account and will
be replenished at the end of each year to the original amount. In the 1990-1991 budget year
this fund was changed to Restricted Reserve Fund with the funded amount limited to
$350,000 and the $100,000 difference refunded to the taxing entities in that year. In October
2008 the Board of Directors voted to increase the amount of the Restricted Reserve Fund
from $350,000 to $500,000. The increase of $150,000 in the 2009/2010 Budget came from
surplus funds from the 2007/2008 Budget.
2008/2009
Budget
2009/2010
Budget
2010/2011
Budget
2011/2012
Budget
$350,000
$500,000
$500,000
$500,000
CAPITAL IMPROVEMENT PROGRAM FUND:
In December 2004 the Board of Directors set up the Capital Improvement Program to fund
major capital improvement projects for the office building. Budget excess surplus funds
from each fiscal year will fund this program and will be reviewed by the Board of Directors
annually. Only the Board of Directors is authorized to expend funds from this program.
2008/2009
Budget
2009/2010
Budget
2010/2011
Budget
2011/2012
Budget
$43,032
$-0-
$60,676
$98,500
TECHNOLOGY FUND:
In the 2004/2005 Budget the Board of Directors budgeted the last of the Technology
Development funds for the proposed scanning project. The funds were not expended in that
budget year due to the fact that the programs could not be fully developed during the budget
year. The Board of Directors agreed to continue to fund this program to finish out the
technology programs that were not completed and to also offset the budget. These funds
can only be utilized for approved technology projects approved by the Board of Directors.
No funds have been restricted as a reserve fund since the 2008/2009 Budget when the funds
were utilized to make a down payment on the digital photo project that was financed.
2008/2009
Budget
2009/2010
Budget
2010/2011
Budget
2011/2012
Budget
$391,308
$-0-
$-0-
$-0-
55
Approved Budget
PAID TIME OFF RESERVE FUND:
In 2008 the Board of Directors adopted a Paid Time Off (PTO) program for its
employees. The Board established a restricted reserve fund to begin to address the
financial liability of the program as was recommended by the District’s auditors.
The Board of Directors voted in December 2009 to utilize surplus funds from the
2008/2009 Budget to begin to build a reserve fund for this program.
2008/2009
Budget
2009/2010
Budget
2010/2011
Budget
2011/2012
Budget
$115,000
$150,000
$150,000
$350,000
RETIREMENT FUND:
In 2009 the District experienced an increase in retirement fund through the Texas
County and District Retirement System. The Board of Directors voted in October
2009 to utilize surplus funds from the 2008/2009 Budget to cover that projected
increase on retirement program for the district. This will be a one-time allocation of
these surplus funds.
2008/2009
Budget
2009/2010
Budget
2010/2011
Budget
2011/2012
Budget
$-0-
$101,947
$-0-
$-0-
HEALTH INSURANCE FUND:
In September of 2010 the District experienced an increase in its health insurance
premium renewal for 2011 which was more than expected and budgeted. The Board
of Directors voted in October of 2010 to allocate $140,000 of the 2009/2010 budget
surplus towards this unexpected and unbudgeted premium increase. Funds from
this program can only be dispersed for this specific purpose.
2008/2009
Budget
2009/20010
Budget
2010/2011
Budget
2011/2012
Budget
$-0-
$-0-
$140,000
$-0-
56
Approved Budget
DALLAS CENTRAL
APPRAISAL DISTRICT
57
Approved Budget
DEPARTMENT:
DIVISIONS:
BOARD OF DIRECTORS
COMMUNITY RELATIONS OFFICE, HUMAN RESOURCES,
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
Board also is responsible for appointing up to a ninety (90) member Appraisal Review Board (ARB), whose
function it is to hear appeals from property owners to assure that equal and uniform values are placed on all
properties in relation to fair market value as reported by the Appraisal District. The ARB also approves all
appraisal records and resubmits them to the Chief Appraiser prior to their certification.
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 and will develop
training for all new technology projects.
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. This office also serves as the District’s Taxpayer
Liaison Officer for the District.
Quality Control reports directly to the Chief Appraiser, but was established by the Board of Directors. The
purpose of the Division is to discover taxable property omitted from the appraisal roll; to conduct audits of
appraisal information for accuracy, completeness, and reliability; to review valuation procedures and
settlements; and to audit various procedures or applications.
GOALS/OBJECTIVES:
BOARD
To maximize the efficiency of the District’s services provided to the taxing jurisdictions through the
establishment of sound operational policies.
To adopt a balanced budget that adequately funds the District’s operations and ultimately addresses the
various needs of the taxing jurisdictions.
To appoint qualified and competent individuals to the Appraisal Review Board to ensure that all citizens that
appear before the Appraisal Review Board are afforded a fair and impartial hearing.
To provide measures to ensure that District services are delivered to the taxing entities in the most efficient
manner possible.
To develop and implement general policies that affect the operations of the Appraisal District under the
Property Tax Code.
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.
58
Approved Budget
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 TDLR.
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 handle property owners’ inquiries and complaints and offer fair resolution on behalf of the District and
the Board of Directors.
To properly and fairly address property owners’ complaints via e-mail.
To interact with and offer assistance to Dallas Central Appraisal District management, departments and
divisions.
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.
59
Approved Budget
ACTIVITY INDICATORS:
2010/2011
ACTUAL
BOARD OF DIRECTORS:
2011/2012
ESTIMATE
Board Members
6
6
Adopt District Budget
1
1
Regular Meetings Held
6
7
Award Bids
3
4
Award Contracts
6
8
Approved Resolutions
3
7
Special Meetings/Public Hearings
3
3
Committee Meetings
2
2
2010/2011
ACTUAL
CHIEF APPRAISER:
Departments Supervised
2011/2012
ESTIMATE
5
5
61
61
232
229
Reappraisal Plan Prepared
0
1
Entity/Board Special Presentations
3
3
Certification of Appraisal Roll
1
1
Supplemental Appraisal Roll
8
8
815,689
813,462
$26.72
$26.45
Taxing Units Served
Employees Supervised
Accounts Valued
Parcel Cost
2010/2011
ACTUAL
COMMUNITY RELATIONS:
Entity Meetings
Community Presentations
Emails Received/Processed
Budget Entity Presentations/Visits
60
2011/2012
ESTIMATE
2
2
12
12
2,957
3,000
48
48
Approved Budget
2010/2011
ACTUAL
HUMAN RESOURCES:
2011/2012
ESTIMATE
Disciplinary Actions Reviewed
4
5
Internal Investigations
0
1
Personnel Review Board Hearings
1
1
98.38%
98.00%
2.6%
2.0%
131
150
15.0%
15.0%
Selection Rate (%)
2.5%
3.0%
Advertising Cost Per Applicant
$8.34
$7.50
$156.00
$200.00
3.86%
4.75%
Staffing Level
Promotions (% of EES)
Applications and Resumes Processed
Interviewing Rates (%)
Advertising Cost Per Hire
Turnover Rate (annual)
2010/2011
ACTUAL
TRAINING/EDUCATION:
TDLR/IAAO Classes Held
Appraisers attending Local TDLR Classes
2011/2012
ESTIMATE
13
20
261
400
2010/2011
ACTUAL
QUALITY CONTROL
Special Projects (hours)
2011/2012
ESTIMATE
1,517
1,520
Interdepartmental Assistance (hours)
305
400
Reconcile Monthly Supplement (hours)
132
180
Administration & File Maintenance (hours)
404
300
Prepare PTAD Appeal (hours)
264
320
Test Appraisal Notices (hours)
156
160
Prelim. EVR, A/R Processing
55
80
159
170
8
10
Certification Processing (hours)
Roll-Over Processing
61
Approved Budget
DALLAS CENTRAL
APPRAISAL DISTRICT
62
Approved Budget
Personnel Schedules
POSITION/TITLE
NUMBER
GRADE
MONTHLY
SALARY/RANGE
MONTHLY
AUTO
EXPENSE
Executive Director/Chief Appraiser
1
N/A
N/A
Human Resources Manager
1
26
7242-11408
Taxpayer Liaison Officer
1
26
7242-11408
200
Quality Control Manager
1
25
5792-9242
200
Development Analyst
1
23
4108-6558
Human Resource Specialist
1
21
3367-5381
Administrative Assistant
1
19
2508-4008
Totals
7
63
700
Approved Budget
CONSOLIDATED OFFICE OF CHIEF APPRAISER
Department
Resources
Expenditures
Staff
2010/2011
APPROVED
$1,141,767
8
2010/2011
ACTUAL
2011/2012
APPROVED
$1,127,446
8
$1,189,527
8
2012/2013
APPROVED
$1,152,841
7
BUDGET COMPARISON SUMMARY
Category
Salaries & Wages
2010/2011
APPROVED
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
753,417
781,232
773,699
723,062
8,620
8,433
8,620
13,365
Supplies & Materials
21,825
16,847
18,680
18,875
0
0
0
0
Maintenance of Structures
0
0
0
0
Maintenance of Equipment
1,760
1,432
1,760
1,760
1,188
4,792
4,388
4,388
64,667
59,505
70,488
72,682
202,020
198,547
223,472
219,289
88,270
56,659
88,420
99,420
0
0
0
0
$1,141,767
$1,127,446
$1,189,527
$1,152,841
Auto Expenses
Sundry Expenses
TOTAL
64
Approved Budget
BUDGET COMMENTS AND JUSTIFICATIONS
SALARIES AND WAGES
Budget funds are for seven (7) full time positions in this Department. Funds are for
employees in the Chief Appraiser’s Office, Human Resources and Audit and Compliance.
Overtime funds are for extra work in the Human Resources Division. No 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. Salary Continuation Funds have been moved from the Insurance
and Benefits category to Salary and Wages. 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 expenses include set monthly amounts for the Director/Chief Appraiser,
Taxpayer Liaison Officer, and Quality Control Manager.
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 and color paper.
Postage expenses are for normal mailings of general correspondence. This category includes
meeting notice mailings to the taxing entities and employee application forms from the
Human Resources Division, verification letters, and for Federal Express and shipping the
PVS appeal and MAPs for the Quality Control Division.
Printing costs include the printing of the election supplies, personnel handbooks, forms and
manuals, Personnel Policies and Procedures, Employee newsletters, employee training
materials, recruiting brochures and materials, office envelopes, stationery, ID cards and
supplies, and business cards.
Computer Supplies include developer unit and toner kits, fax toner and supplies for the fax
machines including a fax image unit, laser printer toner, CDs, DVDs, flash drives, and
scanner supplies. Also includes surge protectors and power backup in Quality Control.
Mapping Supplies are for Dallas County Mapco’s for four employees, and one for the
counties of Ellis and Kaufman.
Miscellaneous expenses are for unanticipated items not budgeted.
Office Equipment Expenses are for monitors and DVD/CD storage for Quality Control and
AED pads.
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 for Audit and Compliance for SPSS Neural Networks module.
Telephone expense includes any costs for the District’s telephone system.
65
Approved Budget
BUDGET
2010/2011
APPROVED
A. SALARIES & WAGES
4001 Full Time
4002 Overtime
4004 Contract Labor
B. AUTO EXPENSES
4106 Full Time
4107 Other
4210 Office
4211 Copy Expense
4213 Printing
4216 Miscellaneous
4219 Service Awards
4220 Software
4320 Telephone
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
713,157
260
0
10,000
30,000
753,417
758,492
32
0
0
22,708
781,232
733,439
260
0
10,000
30,000
773,699
682,800
262
0
10,000
30,000
723,062
8,400
220
8,620
8,400
33
8,433
8,400
220
8,620
13,200
165
13,365
3,600
1,572
2,171
1,201
1,717
216
925
1,900
0
7,533
990
0
21,825
3,092
966
2,846
1,112
1,503
52
494
511
0
6,272
0
0
16,847
3,400
1,379
2,198
1,265
1,717
216
1,135
1,900
0
4,480
990
0
18,680
3,400
1,326
2,048
1,251
1,709
216
925
1,900
0
5,000
1,100
0
18,875
0
0
0
0
0
0
0
0
66
Approved Budget
MAINTENANCE OF STRUCTURES
All building Maintenance items are budgeted under Building Services.
Expenses include no maintenance agreements on any equipment. Software Maintenance is
for SPSS Software utilized by the Quality Control Division.
Other is for subscription cost for the online service for the Legislative update.
Other 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.
67
Approved Budget
BUDGET
2010/2011
APPROVED
4430 Building
4431 Electricity
4432 Water
4435 Pest Control
4438 Trash Disposal
4540 Equipment
4541 Copiers
4542 Typewriters
4543 Computer
4545 Terminal
4651 Copier System
4657 Other
4659 Janitorial
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,760
1,760
0
0
0
0
0
0
1,432
1,432
0
0
0
0
0
0
1,760
1,760
0
0
0
0
0
0
1,760
1,760
0
0
0
0
0
1,188
0
1,188
0
0
438
3,880
0
473
0
4,792
0
0
0
3,200
0
1,188
0
4,388
0
0
0
3,200
0
1,188
0
4,388
68
Approved Budget
SUNDRY EXPENSE
Training costs include registration fees for seminars, conferences, and the payment of
education courses. Educational scholarship awards, appraisal courses for all DCAD
employees required by the Texas Department of Licensing and Regulation (TDLR), the
Property Tax Assistance Division (PTAD), IAAO and Texas A& M Legal seminars, IAAO
Conference, TAAD and TAAO Conferences, Tax Institute, Tip of Texas Conference, State
Bar of Texas, TDCRS seminar, SPSS courses and seminars, Dallas HR Managers
Association meetings, 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 TDLR exams, employee tuition
reimbursements, and employee educational grants.
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, TAAO local Chapter Dues for
all 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 Internal Auditors, Institute of Real Estate
Management Society, Government Finance Officers Association, Certified Government
Finance Officers, Society of Human Resource Managers, Dallas Human Resources
Management Association, and National Association of Colleges and Employers.
Subscription expenses include publications for Dallas Business Journal, Wall Street Journal,
Dallas Morning News, Texas Municipal League, Workforce Magazine, Texas Labor Report,
SPSS Manuals, and Marshall Valuation Service.
Legal Notice/Advertising expenses are for the publishing of legal notices required by law 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 for travel to approved and budgeted
conferences, seminars, workshops, legislative, and other out of town trips and employee
recruitment trips.
Business Promotion includes funds for attending luncheons and or other business related
functions.
Director’s Expense are related costs for Board meeting expenses for various meetings hosted
by the District, and also includes Board appreciation plaques and BOD photos.
Management Development funds includes the management retreat every other budget year.
Funds are included for this fiscal year.
Recruitment expenses 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.
69
Approved Budget
BUDGET
2010/2011
APPROVED
H. SUNDRY EXPENSE
4760 Training
4763 Travel
4767 ARB Expenses
4768 Library
4770 Recruitment
4870 Group Medical
4871 Retirement
4875 Bonds
4877 Group Benefits
4879 Medicare Tax
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
40,030
6,275
2,090
11,725
200
0
2,000
0
0
0
2,347
64,667
30,049
6,313
2,456
17,633
317
0
2,271
0
0
0
467
59,505
42,705
5,580
2,090
14,136
0
0
2,000
0
1,630
0
2,347
70,488
41,325
7,540
2,090
16,380
200
0
2,000
0
0
800
2,347
72,682
55,236
98,648
1,403
2,880
0
0
18,000
3,778
17,350
4,725
0
0
202,020
60,384
101,512
407
630
0
0
12,593
3,691
14,607
4,722
0
0
198,547
68,953
108,841
1,850
2,160
0
0
18,000
3,893
15,050
4,725
0
0
223,472
60,945
114,465
2,089
1,890
0
0
17,000
3,511
14,550
4,839
0
0
219,289
70
Approved Budget
INSURANCE AND BENEFITS
Group Medical provides funds for a fully funded insurance plan through United Healthcare.
The District has a fully insured medical plan that follows the PPO model with increased cost
sharing for 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, health benefits fair,
retirement receptions and luncheons, employee incentives, recognitions, and appreciations.
Holiday event and employee service award functions, ARB appreciation functions, training
recognition programs, and first aid supplies. Also, sending condolences for employees,
family members, and ARB members is included.
Salary Continuation has now been budgeted under the category of Salaries and Wages.
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 salary surveys including Mercer Information Technology
Survey, Dallas Human Resources Wage Access Survey, Mercer Texas Benchmark Survey,
and CompData Executive Management Survey. This category also includes commission fees
paid to the consulting firm of Mercer, Inc. for the handling of the District’s group medical
insurance programs.
No funds have been included for any Capital Expenditures.
71
Approved Budget
BUDGET
2010/2011
APPROVED
4980 Legal Services
4981 Auditing
4982 Consultants
4984 Deed Services
9002 Equipment
9003 Furniture
TOTAL
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
50,000
0
38,270
0
0
0
0
0
88,270
20,761
0
35,899
0
0
0
0
0
56,659
52,000
0
36,420
0
0
0
0
0
88,420
53,000
0
46,420
0
0
0
0
0
99,420
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$1,141,767
$1,127,446
$1,189,527
$1,152,841
72
Approved Budget
CAPITAL EXPENDITURES SCHEDULE
Equipment
-0-
Furniture
-0-
73
Approved Budget
BUDGET
2010/2011
APPROVED
A. SALARIES & WAGES
4001 Full Time
4002 Overtime
4004 Contract Labor
B. AUTO EXPENSES
4106 Full Time
4107 Other
4210 Office
4211 Copy Expense
4213 Printing
4216 Miscellaneous
4219 Service Awards
4220 Software
4320 Telephone
4430 Building
4431 Electricity
4432 Water
4435 Pest Control
4438 Trash Disposal
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
539,786
260
0
10,000
30,000
580,046
583,228
32
0
0
22,708
605,968
560,068
260
0
10,000
30,000
600,328
509,376
262
0
10,000
30,000
549,638
8,400
220
8,620
8,400
33
8,433
8,400
220
8,620
10,800
165
10,965
2,600
1,052
1,829
1,201
877
54
925
500
0
7,533
0
0
16,571
2,955
689
2,799
1,074
1,195
0
494
511
0
6,272
0
0
15,989
2,400
839
1,856
1,201
877
54
1,135
500
0
4,480
0
0
13,342
2,400
990
1,856
1,201
649
54
925
500
0
5,000
0
0
13,575
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
74
Approved Budget
BUDGET
2010/2011
APPROVED
4540 Equipment
4541 Copiers
4542 Typewriters
4543 Computer
4545 Terminal
4651 Copier System
4657 Other
4659 Janitorial
H. SUNDRY EXPENSE
4760 Training
4763 Travel
4767 ARB Expenses
4768 Library
4770 Recruitment
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,188
0
1,188
0
0
438
3,880
0
473
0
4,791
0
0
0
3,200
0
1,188
0
4,388
0
0
0
3,200
0
1,188
0
4,388
38,930
2,735
2,090
11,725
200
0
2,000
0
0
0
2,347
60,027
29,874
4,530
2,456
16,372
317
0
2,271
0
0
0
467
56,287
41,605
3,210
2,090
14,136
0
0
2,000
0
0
0
2,347
65,388
40,225
3,540
2,090
15,080
200
0
2,000
0
0
800
2,347
66,282
75
Approved Budget
BUDGET
2010/2011
APPROVED
4870 Group Medical
4871 Retirement
4875 Bonds
4877 Group Benefits
4879 Medicare Tax
4980 Legal Services
4981 Auditing
4982 Consultants
4984 Deed Services
9002 Equipment
9003 Furniture
TOTAL
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
41,427
74,954
1,068
2,160
0
0
18,000
2,810
17,350
2,211
0
0
159,980
45,288
77,705
475
486
0
0
12,593
2,721
14,607
2,502
0
0
156,379
51,715
83,413
1,300
1,620
0
0
18,000
2,898
15,050
2,211
0
0
176,207
43,532
85,560
1,623
1,350
0
0
17,000
2,515
14,550
2,290
0
0
168,420
50,000
0
38,270
0
0
0
0
0
88,270
20,761
0
35,899
0
0
0
0
0
56,659
52,000
0
36,420
0
0
0
0
0
88,420
53,000
0
46,420
0
0
0
0
0
99,420
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$914,702
$904,505
$956,693
$912,688
76
Approved Budget
QUALITY CONTROL
BUDGET
2010/2011
APPROVED
A. SALARIES & WAGES
4001 Full Time
4002 Overtime
4004 Contract Labor
B. AUTO EXPENSES
4106 Full Time
4107 Other
4210 Office
4211 Copy Expense
4213 Printing
4216 Miscellaneous
4219 Service Awards
4220 Software
4320 Telephone
4430 Building
4431 Electricity
4432 Water
4435 Pest Control
4438 Trash Disposal
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
173,371
0
0
0
0
173,371
175,264
0
0
0
0
175,264
173,371
0
0
0
0
173,371
173,424
0
0
0
0
173,424
0
0
0
0
0
0
0
0
0
2,400
0
2,400
1,000
520
342
0
840
162
0
1,400
0
0
990
0
5,254
137
277
47
38
308
52
0
0
0
0
0
0
858
1,000
540
342
64
840
162
0
1,400
0
0
990
0
5,338
1,000
336
192
50
1,060
162
0
1,400
0
0
1,100
0
5,300
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
77
Approved Budget
QUALITY CONTROL
BUDGET
2010/2011
APPROVED
4540 Equipment
4541 Copiers
4542 Typewriters
4543 Computer
4545 Terminal
4651 Copier System
4657 Other
4659 Janitorial
H. SUNDRY EXPENSE
4760 Training
4763 Travel
4767 ARB Expenses
4768 Library
4770 Recruitment
4870 Group Medical
4871 Retirement
4875 Bonds
4877 Group Benefits
4879 Medicare Tax
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
0
0
0
0
0
0
1,760
1,760
0
0
0
0
0
0
1,432
1,432
0
0
0
0
0
0
1,760
1,760
0
0
0
0
0
0
1,760
1,760
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,100
3,540
0
0
0
0
0
0
0
0
0
4,640
175
1,783
0
1,261
0
0
0
0
0
0
0
3,218
1,100
2,370
0
0
0
0
0
0
1,630
0
0
5,100
1,100
4,000
0
1,300
0
0
0
0
0
0
0
6,400
13,809
23,694
335
720
0
0
0
968
0
2,514
0
0
42,040
15,096
23,807
(68)
144
0
0
0
969
0
2,220
0
0
42,168
17,238
25,428
550
540
0
0
0
995
0
2,514
0
0
47,265
17,413
28,905
466
540
0
0
0
996
0
2,549
0
0
50,869
78
Approved Budget
QUALITY CONTROL
BUDGET
2010/2011
APPROVED
4980 Legal Services
4981 Auditing
4982 Consultants
4984 Deed Services
9002 Equipment
9003 Furniture
TOTAL
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$227,065
$222,941
$232,834
$240,153
79
Approved Budget
DEPARTMENT:
DIVISIONS:
ADMINISTRATION, FINANCE/PURCHASING, CUSTOMER SERVICE, APPEALS
AND SUPPORT, BUILDING SERVICES, AND THE APPRAISAL REVIEW BOARD
Administrative Services includes the functions of Finance and Purchasing, Customer Service, Appeals and
Support, Building Services, and Appraisal Review Board (ARB) Divisions. 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. Building Services is responsible for the general
maintenance and upkeep of the District's facility and grounds, assuring a safe working environment for District
employees as well as the general public. The ARB’s function is to hear appeals from property owners to ensure
that equal and uniform values are placed on all properties in relation to fair market value as reported by the
Appraisal District. There are up to ninety (90) Appraisal Review Board members appointed by the Board of
Directors of the Appraisal District.
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.
Plans, supervises and reviews the work of all staff responsible for the financial services to the District.
To assure compliance with all District financial polices and internal controls.
PURCHASING
To maintain at all times a continuous supply of goods and services necessary to support the District.
To give consideration to the District’s interest while seeking to maintain ethical supplier relationships.
To provide a fair opportunity to compete for the District’s business through the purchasing public bid
procedures.
To maintain a complete record of all purchase requisitions and purchase orders through the automated
District’s purchase order system.
CUSTOMER SERVICE
To ensure that all citizens of Dallas County receive prompt, courteous and professional customer service when
providing technical support with required forms, applications and notices.
To maintain archived records of all certified tax roll microfiche and process Open Records requests as requested.
To provide administrative support to other departments by as needed.
80
Approved Budget
APPEALS AND SUPPORT
To develop comprehensive procedures for efficiently and accurately processing all protests filed during the
ARB and Supplemental processes.
To continue with extensive quality control checks to assure a continuous high quality work standard,
resulting in an accurate and timely certified tax roll.
To receive, update and scan all ARB forms, which include Notice of Protest, protest correspondence,
Appointment of Agents, Value Settlement Records, reschedule requests, property owner information,
documentation, affidavits, and withdrawals.
Assist and support other DCAD Departments with research, value in dispute accounts, updates and/or
scanning assistance as needed.
To continue to identify and distribute all new construction and miscellaneous construction permits from all
cities.
To maintain a thorough records management program.
To provide assistance to property owners in the timely processing and notification of 41.461 packets.
To provide assistance to tax consultants and property owners with procedures to sign on, file protests and
obtain information by using the online protest system.
To develop mail procedures for the timely processing, distribution and mailing of tax consultant Notices of
Appraised Value.
To provide the property owner with assistance when requested, which includes translation and any special
needs as described under the American Disability Act.
To provide assistance to property owners when requesting a reschedule. Ensure that each is treated
courteously and are rescheduled according to the guidelines established in the property tax code.
To become the point of contact with the property owner in processing and scanning their data and
information prior to the ARB hearing, and to professionally and courteously address property owner’s
questions and concerns regarding their protest and hearing.
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.
81
Approved Budget
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, notifying ARB members of posted
meetings and hearings, and representing the ARB in all litigation and court matters. 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. The
Department also assists in the handling of arbitration cases filed on the Appraisal District by property owners.
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.
An Interlocal Agreement with Dallas County provides the lowest and most consistent possible pricing of the
Districts office type supplies, materials and furniture. 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 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 heavily involved in the development of the uFile Online Protest program that
was implemented in 2010. The Department has also been responsible for the development and production of two
online videos on the DCAD website. One video is on the DCAD Organization and Functions and the second is on
the Protest Process. A third video is being developed which will be a tutorial video on the use of the DCAD’s
online programs which include the filing of Homestead Applications, BPP Renditions, and the uFile Protest
program. Administrative Services has been involved in developing the new electronic communications delivery
system which will allow property owners and tax consultants to receive certain notices via email. The notices
include the Notice of Appraised Value; Hearing Notifications; Final Orders Determining Protest; and Dismissal
Letters. This program will be implemented in February of 2012. The Department continues to be involved in
ways that will produce the most accurate product in the most efficient and cost effective manner.
82
Approved Budget
ADMINISTRATIVE SERVICES DEPARTMENT
2010/2011
ACTUAL
ADMINISTRATION:
2011/2012
ESTIMATE
Divisions Supervised
5
5
32
32
1
1
48
48
Management Plan Submitted
1
1
MAPS Reviews Submitted
1
1
Open Records Requests
578
600
Binding Arbitration
134
150
Employees Supervised
Coordinate Budget Preparation
Budget Presentations to Taxing Entities
2010/20111
ACTUAL
FINANCE/PURCHASING:
Lease/Contracts Negotiated
2011/2012
ESTIMATE
7
10
12
12
Idle Funds Invested
100%
100%
Audit Suggestions Implemented
100%
100%
Direct Deposit Payroll Advices
5,996
5,910
8
4
1,898
1,900
Invoices Billed and Paid By Entities
244
244
Money Receipts Processed
418
475
24
24
Quarterly Payroll Reports Processed
4
4
Annual Payroll Reports Processed
3
3
Financial Statements
Payroll Checks Printed/Delivered (Non-Direct Deposit)
Accounts Payable Checks Issued
Direct Deposit Transfers(ACH Payroll Files)
2010/2011
ACTUAL
BUILDING SERVICES:
Office Building Maintained
2011/2012
ESTIMATE
1
1
436
450
Vendor Contracts Supervised
16
16
Special Projects Completed
10
8
11.1
11.5
Work Orders Completed
Paper Products Recycled (tons)
83
Approved Budget
2010/20111
ACTUAL
CUSTOMER SERVICE:
2011/2012
ESTIMATE
Telephone Calls
81,552
75,500
Walk-Ins
17,741
16,500
Media Assistance
984
875
Address Change Updates
720
800
Open Records Processed
45
50
6
7
Training Sessions Conducted
2010/2011
ACTUAL
APPEALS AND SUPPORT:
2011/2012
ESTIMATE
Protests Received
44,500
50,000
Protests Received/Tax Consultants Online
34,743
35,000
Protests Received/Property Owner Online
5,869
8,000
Protests Scheduled
102,000
103,000
A of A’s Processed
19,000
25,000
Permits Processed
20,850
20,000
ARB Packets Built
75,000
80,000
ARB Hearings/Verification
57,100
60,000
Documents Scanned
650,000
700,000
Protest Reschedules
11,800
12,000
2010/2011
ACTUAL
SUPPLEMENTAL ARB MEASURES:
2011/2012
ESTIMATE
Protests Received
4,650
6,000
Protests Scheduled
4,100
6,000
ARB Packets Built
3,450
4,000
ARB Hearings/Verification
1,800
2,000
Appointment of Agents Processed
8,500
15,000
22,000
20,000
250
200
Permits
Reschedules
84
Approved Budget
APPRAISAL REVIEW BOARD
APPRAISAL REVIEW BOARD:
2010/2011
ACTUAL
2011/2012
ESTIMATE
ARB Members
90
85
ARB Meetings
15
18
Hearing Days
34
40
Protests Filed
89,862
98,000
105,558
108,000
Protests Heard
33,904
40,000
Hearing Packets Built
57,120
60,000
Number Telephone Calls
37,019
42,000
Number Walk-Ins
12,709
15,000
Number Informal Hearings
31,347
40,000
479
550
11,799
14,000
246,239
2750,000
346
375
Protests Filed
4,650
6,000
Protests Scheduled
5,230
6,000
Hearings Held
1,997
2,200
Hearing Packets Built
3,960
4,000
Hearing Days
12
10
Panels Utilized
241
250
Reschedules
250
200
ARB Appeal Letters
173
200
59
70
751
1,000
1,057
1,200
25.25 (h) Motions
6
5
25.25 (b) Motions
5
5
Protests Scheduled
ARB Panels Utilized
Reschedules
Notices Mailed
Late Appeals Processed
SUPPLEMENTAL ARB:
41.411 Motions Processed
Non-Clerical Errors Processed
Clerical Errors Processed
85
Approved Budget
ADMINISTRATIVE SERVICES DEPARTMENT
PERSONNEL SCHEDULE
POSITION/TITLE
NUMBER
GRADE
MONTHLY
SALARY/RANGE
MONTHLY
AUTO EXPENSE
Director Administration
1
27
8575-13500
200
Assistant Director of Administration
1
25
5792-9242
200
Finance Manager
1
25
5792-9242
Appeals and Support Supervisor
1
22
3633-5800
Customer Service Supervisor
1
21
3367-5381
Purchasing Agent
1
21
3367-5381
Sr. Administrative Assistant
1
20
2833-4533
Sr. Building Maintenance Engineer
1
20
2833-4533
Building Maintenance Engineer
1
17
1967-3133
Finance Specialist
1
20
2833-4533
Customer Service Representatives
8
19
2508-4008
A&S Team Leaders
6
19
2508-4008
A&S Specialists
5
18
2375-3742
Administrative Assistant
1
19
2508-4008
Receptionist/PBX Operator
2
17
1967-3133
Total
32
86
Approved Budget
OPERATING BUDGET
CONSOLIDATED ADMINISTRATIVE SERVICES
Department
Resources
Expenditures
Staff
2010/2011
APPROVED
$3,764,056
33
2010/2011
ACTUAL
$3,410,931
33
2011/2012
APPROVED
$3,626,746
32
2012/2013
APPROVED
$3,655,153
32
Category
Salaries & Wages
2010/2011
APPROVED
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
1,669,545
1,574,583
1,602,094
1,597,730
5,913
5,781
5,913
5,913
212,708
92,220
176,881
154,565
60,000
59,461
58,975
59,460
410,110
407,645
397,551
410,459
10,585
13,526
17,320
18,725
218,360
199,730
204,629
204,629
24,450
22,354
23,975
35,982
594,635
591,716
643,703
675,484
542,750
362,545
475,705
442,206
15,000
81,370
20,000
50,000
$3,764,056
$3,410,931
$3,626,746
$3,655,153
Auto Expenses
Sundry Expenses
TOTAL
87
Approved Budget
DALLAS CENTRAL
APPRAISAL DISTRICT
88
Approved Budget
SALARIES AND WAGES
Budgeted funds are for salary costs for thirty-two (32) full time positions in this Department. No 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, and building maintenance.
Funds were increased in Contract Labor for off duty security personnel during ARB Hearings by adding
one additional officer. Funds include Contract Labor for temporary clerical personnel during the
summer ARB process. 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 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.
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 from the Finance Division and the mailing of the District’s Budgets, Management Plans, Audit
Reports, and other publications to the entities.
Printing costs include the printing of the Preliminary and Final Budgets, Budget Handbook,
Management Plans, ARB Manuals, ARB property owner pamphlets and mailer forms in Spanish, office
envelopes, accounts payable stock, bid tabs and covers, certified mail envelopes, and stationery.
Computer Supplies include printer toner, inkjet and laser cartridges, diskettes, color toner cartridges,
imaging unit, toner kits, print heads, color printer and plotter toner kits, fax toner, fax image units and
drums, lamps, micro toner, and recordable CD’s and jewel mailing cases.
Mapping Supplies are for Dallas County Mapscos for the ARB members and staff.
Miscellaneous expenses are for unanticipated items not budgeted.
Office Equipment Expenses are for wireless headsets for the Customer Service Division.
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.
Software costs are not budgeted for this fiscal year.
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.
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.
89
Approved Budget
BUDGET
2010/2011
APPROVED
A. SALARIES & WAGES
4001 Full Time
4002 Overtime
4004 Contract Labor
B. AUTO EXPENSES
4106 Full Time
4107 Other
4210 Office
4211 Copy Expense
4213 Printing
4216 Miscellaneous
4219 Service Awards
4220 Software
4320 Telephone
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
1,522,142
71,192
66,211
10,000
0
1,669,545
1,505,246
11,964
57,373
0
0
1,574,583
1,491,677
32,681
67,736
10,000
0
1,602,094
1,494,243
25,427
68,060
10,000
0
1,597,730
4,800
1,113
5,913
4,800
981
5,781
4,800
1,113
5,913
4,800
1,113
5,913
16,800
4,294
141,967
21,906
9,164
1,620
0
500
12,000
457
0
4,000
212,708
14,391
2,142
38,935
12,321
4,911
2,199
1,000
0
11,318
672
0
4,332
92,220
16,125
3,887
100,541
28,133
5,927
1,620
1,500
500
13,561
587
0
4,500
176,881
15,825
3,873
82,790
23,806
3,252
2,293
0
4,000
13,561
665
0
4,500
154,565
60,000
60,000
59,461
59,461
58,975
58,975
59,460
59,460
90
Approved Budget
Funds are budgeted for building facility expenses. Building maintenance includes anticipated repair
costs related to air conditioning and mechanical equipment, DVR replacement, carpet cleaning,
upholstery cleaning, plumbing supplies, landscaping, window washing, security access cards, electrical
repairs, parking lot restripping and sidewalk 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.
Equipment expenses include maintenance agreements or repair costs on the paper shredder, GBC
machine, letter openers, folding machines, fax 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.
There is a maintenance agreement on one office copier owned by the District in Customer Service.
Typewriter maintenance costs are not budgeted in this fiscal year.
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.
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 will be an annual expense
item through December 2014 when 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.
91
Approved Budget
BUDGET
2010/2011
APPROVED
4430 Building
4431 Electricity
4432 Water
4435 Pest Control
4438 Trash Disposal
4540 Equipment
4541 Copiers
4542 Typewriters
4543 Computer
4545 Terminal
4651 Copier System
4657 Other
4659 Janitorial
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
46,300
243,885
16,750
49,170
880
3,600
9,124
3,320
9,700
3,681
16,700
7,000
410,110
52,411
233,739
22,548
47,220
839
3,429
9,165
3,047
9,555
3,506
18,187
4,000
407,645
46,200
234,308
15,750
49,436
880
3,500
9,125
3,321
9,700
3,681
18,650
3,000
397,551
45,750
235,480
20,293
52,520
880
3,780
9,897
4,112
10,629
1,386
18,732
7,000
410,459
10,125
460
0
0
0
0
0
10,585
13,291
235
0
0
0
0
0
13,526
16,860
460
0
0
0
0
0
17,320
12,710
240
0
0
0
0
5,775
18,725
0
88,500
127,260
2,600
0
0
0
218,360
0
69,783
127,347
2,600
0
0
0
199,730
0
73,969
128,060
2,600
0
0
0
204,629
0
73,969
128,060
2,600
0
0
0
204,629
92
Approved Budget
SUNDRY EXPENSE
Training costs include registration fees for seminars and conferences for the Texas Association of
Appraisal Districts, the Tax Institute, International Association of Assessing Officers, IAAO 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.
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, TDLR renewals, Government Municipal Finance Officers Association, American
Society of Public Administration, Texas School Assessors Association, the General Services Commission,
and the Texas Department of Licensing and Regulation. Subscription expenses include publications from
Internet Magazines, PC World, Dallas Weekly, and Coles Directory.
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.
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.
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.
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 include costs for employee service award programs, health benefits fair, retirement
receptions and luncheons, employee incentives, recognitions, and appreciations. Holiday event and
employee service award functions, ARB appreciation functions, training recognition programs, and first
aid supplies. Also, sending condolences for employees, family members, and ARB members is included.
93
Approved Budget
BUDGET
2010/2011
APPROVED
H. SUNDRY EXPENSE
4760 Training
4763 Travel
4767 ARB Expenses
4768 Library
4770 Recruitment
4870 Group Medical
4871 Retirement
4875 Bonds
4877 Group Benefits
4879 Medicare Tax
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
7,705
2,790
4,450
4,655
100
0
0
4,750
0
0
0
24,450
6,534
2,900
2,782
5,756
200
0
0
4,183
0
0
0
22,354
5,165
2,830
4,500
6,630
100
0
0
4,750
0
0
0
23,975
11,350
2,645
8,717
8,770
0
0
0
4,500
0
0
0
35,982
227,849
218,410
6,035
11,880
99,800
3,978
0
11,757
0
14,926
0
0
594,635
247,645
207,353
3,523
2,749
103,406
801
0
10,686
0
15,552
0
0
591,716
275,811
224,275
6,200
8,640
99,800
3,067
0
11,867
0
14,043
0
0
643,703
278,606
250,622
6,659
8,640
104,700
367
0
11,894
0
13,996
0
0
675,484
94
Approved Budget
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.
ARB Compensation fees are for services rendered by the members of the Appraisal Review Board.
There are up to ninety (90) members who serve on the ARB hearing panels to arbitrate property owner
protests. Costs have been provided for 40 days of summer hearings and 10 days of supplemental
hearings. Funds are included for ARB training and orientation sessions as well as all supplemental ARB
hearings throughout the year.
Leasehold Improvements include the continuation of the carpet replacement program in the DCAD office
building. Other Capital Improvement items will be budgeted for the Capital Improvement Program.
Equipment expenses were not requested in this budget.
Furniture expenses were not requested in this budget.
Capital Improvement Program is a category set up to fund capital improvement projects to the building
facility. Funds will be authorized by the Board of Directors from excess surplus funds from each fiscal
year for these projects and approved annually. No funds will appear in this category but expenses will be
tracked from year to year as the program is funded.
95
Approved Budget
BUDGET
2010/2011
APPROVED
4980 Legal Services
4981 Auditing
4982 Consultants
4984 Deed Services
9002 Equipment
9003 Furniture
TOTAL
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
1,500
11,000
0
0
0
0
530,250
0
542,750
14,105
10,350
0
0
0
0
338,090
0
362,545
1,500
11,000
0
0
0
0
463,205
0
475,705
1,500
11,000
0
0
0
0
429,706
0
442,206
15,000
0
0
15,000
23,333
0
0
23,333
20,000
0
0
20,000
50,000
0
0
50,000
0
58,037
0
0
$3,764,056
$3,410,931
$3,626,746
$3,655,153
96
Approved Budget
CAPITAL EXPENDITURE SCHEDULE
Leasehold Improvements
Carpet Replacement
$ 50,000
Total
$ 50,000
Equipment
$ -0-
Furniture
-0-
97
Approved Budget
ADMINISTRATION
BUDGET
2010/2011
APPROVED
A. SALARIES & WAGES
4001 Full Time
4002 Overtime
4004 Contract Labor
B. AUTO EXPENSES
4106 Full Time
4107 Other
4210 Office
4211 Copy Expense
4213 Printing
4216 Miscellaneous
4219 Service Awards
4220 Software
4320 Telephone
4430 Building
4431 Electricity
4432 Water
4435 Pest Control
4438 Trash Disposal
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
874,949
3,692
0
10,000
0
888,641
883,308
2,212
0
0
0
885,520
873,632
2,938
0
10,000
0
886,570
876,011
3,692
0
10,000
0
889,703
4,800
128
4,928
4,800
0
4,800
4,800
128
4,928
4,800
128
4,928
4,700
2,447
4,455
6,936
6,154
54
0
500
0
0
0
0
25,246
5,685
726
2,684
8,629
4,269
52
1,000
0
0
0
0
0
23,044
4,000
2,208
4,523
6,354
4,562
54
1,500
500
0
0
0
0
23,701
5,000
2,106
4,509
7,456
2,176
52
0
4,000
0
0
0
0
25,299
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
98
Approved Budget
ADMINISTRATION
BUDGET
2010/2011
APPROVED
4540 Equipment
4541 Copiers
4542 Typewriters
4543 Computer
4545 Terminal
4651 Copier System
4657 Other
4659 Janitorial
H. SUNDRY EXPENSE
4760 Training
4763 Travel
4767 ARB Expenses
4768 Library
4770 Recruitment
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
1,125
460
0
0
0
0
0
1,585
175
235
0
0
0
0
0
410
1,125
460
0
0
0
0
0
1,585
1,390
240
0
0
0
0
0
1,630
0
0
127,260
0
0
0
0
127,260
0
0
127,347
0
0
0
0
127,347
0
0
127,260
0
0
0
0
127,260
0
0
127,260
0
0
0
0
127,260
1,915
2,790
3,750
4,655
100
0
0
0
0
0
0
13,210
1,514
2,525
2,295
5,756
200
0
0
0
0
0
0
12,290
1,915
2,830
4,000
6,630
100
0
0
0
0
0
0
15,475
2,890
2,645
8,017
8,770
0
0
0
0
0
0
0
22,322
99
Approved Budget
ADMINISTRATION
BUDGET
2010/2011
APPROVED
4870 Group Medical
4871 Retirement
4875 Bonds
4877 Group Benefits
4879 Medicare Tax
4980 Legal Services
4981 Auditing
4982 Consultants
4984 Deed Services
9002 Equipment
9003 Furniture
TOTAL
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
117,377
120,736
1,689
6,120
0
3,978
0
6,302
0
7,016
0
0
263,218
126,877
121,324
935
1,224
0
801
0
5,714
0
6,772
0
0
263,647
146,525
129,267
2,000
4,590
0
2,925
0
6,521
0
6,990
0
0
298,818
148,009
145,412
2,364
4,590
0
225
0
6,538
0
7,030
0
0
314,168
0
11,000
0
0
0
0
0
0
11,000
14,105
10,350
0
0
0
0
0
0
24,455
0
11,000
0
0
0
0
0
0
11,000
0
11,000
0
0
0
0
0
0
11,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$1,335,088
$1,341,513
$1,369,337
$1,396,310
100
Approved Budget
BUDGET
2010/2011
APPROVED
A. SALARIES & WAGES
4001 Full Time
4002 Overtime
4004 Contract Labor
B. AUTO EXPENSES
4106 Full Time
4107 Other
4210 Office
4211 Copy Expense
4213 Printing
4216 Miscellaneous
4219 Service Awards
4220 Software
4320 Telephone
4430 Building
4431 Electricity
4432 Water
4435 Pest Control
4438 Trash Disposal
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
0
0
27,342
0
0
27,342
0
0
30,460
0
0
30,460
0
0
33,880
0
0
33,880
0
0
35,600
0
0
35,600
0
0
0
0
0
0
0
0
0
0
0
0
6,300
1,064
135,516
6,820
0
1,350
0
0
0
457
0
0
151,507
3,831
974
36,207
3,692
436
1,940
0
0
0
672
0
0
47,752
6,300
1,056
94,239
15,587
0
1,350
0
0
0
587
0
0
119,119
5,000
1,324
77,731
15,350
250
2,025
0
0
0
665
0
0
102,345
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
101
Approved Budget
BUDGET
2010/2011
APPROVED
4540 Equipment
4541 Copiers
4542 Typewriters
4543 Computer
4545 Terminal
4651 Copier System
4657 Other
4659 Janitorial
H. SUNDRY EXPENSE
4760 Training
4763 Travel
4767 ARB Expenses
4768 Library
4770 Recruitment
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,600
0
0
0
2,600
0
0
0
2,600
0
0
0
2,600
0
0
0
2,600
0
0
0
2,600
0
0
0
2,600
0
0
0
2,600
5,790
0
700
0
0
0
0
4,750
0
0
0
11,240
5,020
0
487
0
0
0
0
4,183
0
0
0
9,689
3,250
0
500
0
0
0
0
4,750
0
0
0
8,500
8,460
0
700
0
0
0
0
4,500
0
0
0
13,660
102
Approved Budget
BUDGET
2010/2011
APPROVED
4870 Group Medical
4871 Retirement
4875 Bonds
4877 Group Benefits
4879 Medicare Tax
4980 Legal Services
4981 Auditing
4982 Consultants
4984 Deed Services
9002 Equipment
9003 Furniture
TOTAL
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,500
0
0
0
0
0
530,250
0
531,750
0
0
0
0
0
0
338,090
0
338,090
1,500
0
0
0
0
0
463,205
0
464,705
1,500
0
0
0
0
0
429,706
0
431,206
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$724,439
$428,591
$628,804
$585,411
103
Approved Budget
APPEALS AND SUPPORT
BUDGET
2010/2011
APPROVED
A. SALARIES & WAGES
4001 Full Time
4002 Overtime
4004 Contract Labor
B. AUTO EXPENSES
4106 Full Time
4107 Other
4210 Office
4211 Copy Expense
4213 Printing
4216 Miscellaneous
4219 Service Awards
4220 Software
4320 Telephone
4430 Building
4431 Electricity
4432 Water
4435 Pest Control
4438 Trash Disposal
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
563,923
58,000
38,869
0
0
660,792
538,549
423
26,913
0
0
565,885
534,775
20,243
33,856
0
0
588,874
534,937
12,235
32,460
0
0
579,632
0
0
0
0
0
0
0
0
0
0
0
0
5,600
783
1,896
8,150
3,010
216
0
0
0
0
0
0
19,655
3,877
443
44
0
206
207
0
0
0
0
0
0
4,776
5,600
623
1,729
6,192
1,365
216
0
0
0
0
0
0
15,725
5,600
443
500
1,000
826
216
0
0
0
0
0
0
8,585
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
104
Approved Budget
APPEALS AND SUPPORT
BUDGET
2010/2011
APPROVED
4540 Equipment
4541 Copiers
4542 Typewriters
4543 Computer
4545 Terminal
4651 Copier System
4657 Other
4659 Janitorial
H. SUNDRY EXPENSE
4760 Training
4763 Travel
4767 ARB Expenses
4768 Library
4770 Recruitment
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
1,500
0
0
0
0
0
0
1,500
3,552
0
0
0
0
0
0
3,552
1,870
0
0
0
0
0
0
1,870
1,955
0
0
0
0
0
0
1,955
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
800
0
0
0
0
800
0
0
800
0
0
0
0
800
0
0
0
0
0
0
0
0
0
0
0
0
0
375
0
0
0
0
0
0
0
0
0
375
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
105
Approved Budget
APPEALS AND SUPPORT
BUDGET
2010/2011
APPROVED
4870 Group Medical
4871 Retirement
4875 Bonds
4877 Group Benefits
4879 Medicare Tax
4980 Legal Services
4981 Auditing
4982 Consultants
4984 Deed Services
9002 Equipment
9003 Furniture
TOTAL
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
96,663
84,996
1,255
5,040
0
0
0
4,765
0
6,565
0
0
199,284
105,673
73,441
614
1,381
0
0
0
4,307
0
7,449
0
0
192,865
112,048
81,402
1,500
3,510
0
142
0
4,630
0
5,708
0
0
208,940
113,184
89,955
1,518
3,510
0
142
0
4,638
0
5,620
0
0
218,567
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$881,231
$767,453
$816,209
$809,539
106
Approved Budget
BUILDING SERVICES
BUDGET
2010/2011
APPROVED
A. SALARIES & WAGES
4001 Full Time
4002 Overtime
4004 Contract Labor
B. AUTO EXPENSES
4106 Full Time
4107 Other
4210 Office
4211 Copy Expense
4213 Printing
4216 Miscellaneous
4219 Service Awards
4220 Software
4320 Telephone
4430 Building
4431 Electricity
4432 Water
4435 Pest Control
4438 Trash Disposal
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
83,270
9,500
0
0
0
92,770
83,390
9,329
0
0
0
92,718
83,270
9,500
0
0
0
92,770
83,295
9,500
0
0
0
92,795
0
985
985
0
981
981
0
985
985
0
985
985
200
0
100
0
0
0
0
0
12,000
0
0
4,000
16,300
999
0
0
0
0
0
0
0
11,318
0
0
4,332
16,649
225
0
50
0
0
0
0
0
13,561
0
0
4,500
18,336
225
0
50
0
0
0
0
0
13,561
0
0
4,500
18,336
60,000
60,000
59,461
59,461
58,975
58,975
59,460
59,460
46,300
243,885
16,750
49,170
880
3,600
9,124
3,320
9,700
3,681
16,700
7,000
410,110
52,411
233,739
22,548
47,220
839
3,429
9,165
3,047
9,555
3,506
18,187
4,000
407,645
46,200
234,308
15,750
49,436
880
3,500
9,125
3,321
9,700
3,681
18,650
3,000
397,551
45,750
235,480
20,293
52,520
880
3,780
9,897
4,112
10,629
1,386
18,732
7,000
410,459
107
Approved Budget
BUILDING SERVICES
BUDGET
2010/2011
APPROVED
4540 Equipment
4541 Copiers
4542 Typewriters
4543 Computer
4545 Terminal
4651 Copier System
4657 Other
4659 Janitorial
H. SUNDRY EXPENSE
4760 Training
4763 Travel
4767 ARB Expenses
4768 Library
4770 Recruitment
4870 Group Medical
4871 Retirement
4875 Bonds
4877 Group Benefits
4879 Medicare Tax
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
7,500
0
0
0
0
0
0
7,500
9,564
0
0
0
0
0
0
9,564
13,865
0
0
0
0
0
0
13,865
9,365
0
0
0
0
0
5,775
15,140
0
88,500
0
0
0
0
0
88,500
0
69,783
0
0
0
0
0
69,783
0
73,969
0
0
0
0
0
73,969
0
73,969
0
0
0
0
0
73,969
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
13,809
12,678
3,091
720
99,800
0
0
690
0
1,345
0
0
132,133
15,096
12,588
1,974
144
103,406
0
0
664
0
1,331
0
0
135,204
17,238
13,606
2,700
540
99,800
0
0
716
0
1,345
0
0
135,945
17,413
15,255
2,777
540
104,700
0
0
718
0
1,346
0
0
142,749
108
Approved Budget
BUILDING SERVICES
BUDGET
2010/2011
APPROVED
4980 Legal Services
4981 Auditing
4982 Consultants
4984 Deed Services
9002 Equipment
9003 Furniture
TOTAL
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
15,000
0
0
15,000
23,333
0
0
23,333
20,000
0
0
20,000
50,000
0
0
50,000
0
58,037
0
0
$823,298
$873,374
$812,396
$863,893
109
Approved Budget
DEPARTMENT:
DIVISIONS:
LEGAL SERVICES
LEGAL SERVICES
In the 2007/2008 Budget, 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. The Property
Records/Exemptions Division was a part of this department budget. In 2008/2009 the Property Records/Exemptions
Division was moved to the Appraisal Services Department. 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 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 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.
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 (85%) of all litigation filed during the year and one hundred percent (100%) of all binding
arbitration requests filed.
LEGAL SERVICES DEPARTMENT
2010/2011
ACTUAL
1
2011/2012
ESTIMATE
1
3
3
1,027
750
98
616
Binding Arbitrations Filed
214
134
Settlement Conferences Attended
153
96
61
38
TECHNICAL SERVICES:
Number of Employees
Lawsuits Filed
Lawsuits Actives
Binding Arbitration Hearings Attended
110
Approved Budget
LEGAL SERVICES DEPARTMENT
PERSONNEL SCHEDULE
POSITION/TITLE
NUMBER
GRADE
MONTHLY
MONTHLY
SALARY/RANGE AUTO EXPENSE
Director Legal Services
1
27
8575-13500
200
Litigation Specialist
1
24
5371-8467
200
Sr. Administrative Assistant
1
20
2833-4533
TOTAL
3
111
Approved Budget
OPERATING BUDGET
LEGAL SERVICES
Department
Resources
Expenditures
Staff
2010/2011
APPROVED
$1,281,633
4
2010/2011
ACTUAL
2011/2012
APPROVED
$1,206,975
4
$1,287,192
3
2012/2013
APPROVED
$1,297,337
3
Category
Salaries & Wages
2010/2011
APPROVED
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
259,720
225,365
259,720
263,333
Auto Expenses
4,800
4,800
4,800
4,855
3,447
5,004
3,528
4,364
0
0
0
0
0
0
0
0
0
0
0
0
550
1,097
550
1,250
Sundry Expenses
11,895
17,093
13,825
15,122
60,221
53,122
67,769
73,213
941,000
900,493
937,000
935,200
0
0
0
0
$1,281,633
$1,206,975
$1,287,192
$1,297,337
TOTAL
112
Approved Budget
LEGAL SERVICES
SALARIES AND WAGES
Budgeted funds are for salary costs for three (3) full time positions in this Department. No merit increases have
been budgeted in this fiscal year. The Property Records/Exemptions Division was moved from this Department
budget for fiscal year 2008/2009 and is consolidated in the Appraisal Services Department Budget. 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 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.
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.
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.
Telephone expenses are budgeted in the Building Services budget.
Funds are budgeted for building facility expenses in the Building Services Budget.
113
Approved Budget
LEGAL SERVICES
BUDGET
2010/2011
APPROVED
A. SALARIES & WAGES
4001 Full Time
4002 Overtime
4004 Contract Labor
B. AUTO EXPENSES
4106 Full Time
4107 Other
4210 Office
4211 Copy Expense
4213 Printing
4216 Miscellaneous
4219 Service Awards
4220 Software
4320 Telephone
4430 Building
4431 Electricity
4432 Water
4435 Pest Control
4438 Trash Disposal
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
249,720
0
0
10,000
0
259,720
225,365
0
0
0
0
225,365
249,720
0
0
10,000
0
259,720
253,333
0
0
10,000
0
263,333
4,800
0
4,800
4,800
0
4,800
4,800
0
4,800
4,800
55
4,855
2,150
40
600
63
540
54
0
0
0
0
0
0
3,447
3,030
167
1,437
0
319
52
0
0
0
0
0
0
5,004
1,600
40
1,120
64
650
54
0
0
0
0
0
0
3,528
2,360
170
1,450
34
350
0
0
0
0
0
0
0
4,364
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
114
Approved Budget
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.
Lease of Equipment expense is budgeted internet access card for the legal pen pad devices 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, International Association of
Assessing Officers, 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.
115
Approved Budget
LEGAL SERVICES
BUDGET
2010/2011
APPROVED
4540 Equipment
4541 Copiers
4542 Typewriters
4543 Computer
4545 Terminal
4651 Copier System
4657 Other
4659 Janitorial
H. SUNDRY EXPENSE
4760 Training
4763 Travel
4767 ARB Expenses
4768 Library
4770 Recruitment
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
550
0
0
0
0
550
0
0
1,097
0
0
0
0
1,097
0
0
550
0
0
0
0
550
0
0
1,250
0
0
0
0
1,250
2,960
485
0
8,450
0
0
0
0
0
0
0
11,895
3,870
655
0
12,568
0
0
0
0
0
0
0
17,093
3,020
595
0
10,210
0
0
0
0
0
0
0
13,825
3,100
640
0
11,382
0
0
0
0
0
0
0
15,122
116
Approved Budget
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.
Account Claims, Vision and the Dental programs.
Employee Activities include costs for employee service award programs, health benefits fair, retirement
receptions and luncheons, employee incentives, recognitions, and appreciations. Holiday event and
employee service award functions, ARB appreciation functions, training recognition programs, and first
aid supplies. Also, sending condolences for employees, family members, and ARB members is included.
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. 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. Funds also include any special consultant fees for defending lawsuit activity.
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.
Binding Arbitration Expenses have been budgeted for anticipated costs arising from property owners
filing for binding arbitration. These expenses would be for the payment of the arbitrator. No increase is
projected for this category.
No funds have been budgeted this fiscal year for Equipment or Furniture expenses.
117
Approved Budget
LEGAL SERVICES
BUDGET
2010/2011
APPROVED
4870 Group Medical
4871 Retirement
4875 Bonds
4877 Group Benefits
4879 Medicare Tax
4880 Emp. Assistance Program
4980 Legal Services
4981 Auditing
4982 Consultants
4984 Deed Services
4995 Arbitration Expense
9002 Equipment
9003 Furniture
TOTAL
2010/2011
ACTUAL
20,714
34,784
460
1,080
0
0
0
1,372
0
1,811
0
0
60,221
2011/2012
APPROVED
18,668
32,088
(374)
144
0
0
0
1,230
0
1,365
0
0
53,122
2012/2013
APPROVED
25,857
37,329
550
810
0
0
0
1,412
0
1,811
0
0
67,769
26,119
42,437
560
810
0
0
0
1,425
0
1,862
0
0
73,213
840,000
0
45,000
0
0
0
0
50,000
6,000
941,000
803,018
0
13,000
0
0
0
0
79,276
5,200
900,493
840,000
0
40,000
0
0
0
0
50,000
7,000
937,000
840,000
0
40,000
0
0
0
0
50,000
5,200
935,200
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$1,281,633
$1,206,975
$1,287,192
$1,297,337
118
Approved Budget
CONSOLIDATED LEGAL SERVICES
Equipment
$ -0-
Furniture
-0-
119
Approved Budget
DEPARTMENT: INFORMATION TECHNOLOGY
DIVISIONS: SYSTEMS/NETWORK, APPLICATIONS, DESKTOP SUPPORT, GIS
The Information Technology department is responsible for providing information technology to the Dallas
Central Appraisal District (DCAD) personnel and the entities that DCAD serves. There are fifteen (15)
employees assigned to the Department. Services are: 1) Computer Systems Support which includes
Networking and Computer Server Support; 2) Applications Support; 3) Desktop Support; and 3) GIS
programming. The Information Technology goal is to provide these services with the highest quality at the
lowest possible cost, resulting in total customer satisfaction.
DEPARTMENT GOALS/OBJECTIVES:
1.
Continue to enhance and maintain the DCAD MARS appraisal application as required by the users
and to support Texas legislative changes, postal service requirements, etc.
2.
Develop new Electronic Notification System to allow taxpayers and/or tax reps the ability to receive
notices electronically.
3.
Enhance the appraisal and ARB applications as a result of Lessons Learned.
4.
Continue to monitor and maintain the existing internal and external network connections and
hardware, protecting DCAD Data and Electronic Assets with enhanced security and performance
monitoring systems.
5.
Continue with the analysis of afterhours processing in order to accomplish two objectives:
a.
b.
c.
The integration of batch processes into normal MARS functionality where applicable in
order to give the user the ability to print and/or view data, letters and reports on demand.
The conversion of existing COBOL batch jobs to SQL Server Transact SQL and Crystal
Reports.
The elimination of unnecessary reports and/or jobs.
6.
Maintain an accurate GIS parcel ownership map to support MARS and Web applications. Support
coverage’s, including abstracts, political boundaries, neighborhoods, market areas, roads with
address ranges, freeways, contours, flood plains, hydrology, etc.
7.
Increase integration of GIS functionality into existing MARS and Web Systems.
8.
Continue to enhance online Web Systems to support new legislation and increased taxpayer and tax
agent functionality.
120
Approved Budget
INFORMATION TECHNOLOGY DEPARTMENT
2010/2011
ACTUALS
2011/2012
ESTIMATES
2
2
Total Number of Employees
16
15
MARS Logs Received
687
550
MARS Logs Completed
548
500
User Work Orders
771
800
121
Approved Budget
DALLAS CENTRAL
APPRAISAL DISTRICT
122
Approved Budget
INFORMATION TECHNOLOGY DEPARTMENT
PERSONNEL SCHEDULE
(Salary Schedule B)
Number
Grade
Monthly
Salary/Range
Director of Information Technology
1
27
8692-13667
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
Sr. Programmer Analyst
2
22
5342-8542
Programmer Analyst II
2
21
4467-7133
GIS Programmer Analyst II
1
21
4467-7133
Desktop Support Supervisor
1
22
5342-8542
Computer Systems Support Specialist I
1
22
5342-8542
Computer Systems Support Specialist II
1
21
4467-7133
Desktop Support Specialist
1
19
3050-4875
Desktop Support Specialist/Adm.
1
19
3050-4875
Total
15
Position/Title
123
Monthly
Auto
Expense
200
Approved Budget
OPERATING BUDGET
Department
Resources
Expenditures
Staff
2010/2011
APPROVED
$2,955,289
30
2010/2011
ACTUAL
2011/2012
APPROVED
$2,896,208
30
$2,369,656
16
2012/2013
APPROVED
$2,296,976
15
Category
Salaries & Wages
2010/2011
APPROVED
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
1,730,264
1,654,279
1,271,140
1,206,016
825
291
550
2,813
105,175
86,598
90,424
77,719
0
0
0
0
0
0
0
0
250,071
227,419
226,925
228,721
342,695
377,597
352,498
349,808
17,925
10,015
13,185
6,015
454,584
450,554
355,784
358,134
3,750
0
3,750
3,750
50,000
89,457
55,400
64,000
$2,955,289
$2,896,208
$2,369,656
$2,296,976
Auto Expenses
Sundry Expensees
TOTAL
124
Approved Budget
SALARIES AND WAGES
Full time salaries are for fifteen (15) full time positions. No 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 the Director
and travel by GIS staff employees.
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, fax
machines and office cartridges.
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. Also
included are matting, laminating, and map framing...
Computer Supplies include the cost of paper, continuous data processing forms, computer and
plotter paper and special forms, colored card stock, ink jet cartridges, print heads, laser toner,
diskettes, cleaners, Xerox 7300, HP Z6100, Dell 3010 and 5200, KIP supplies, DVD-RW, Avery
Labels, HP Laserjet toner, Dell cartridges, ARB Sign Tablet Batteries Hi and Regular Cap, CD’s
recordable and read/write, jewel cases and computer related supplies such as medial labels and
cleaning tapes. Technical network supplies such as power cabling supplies, data line drops,
connectors, Ethernet cables, printer supplies, LTO-4 tapes, and multi-mode fiber optic cables are
included.
Mapping supplies funds were not budgeted.
Software costs include software for Microsoft Windows 2008 Server R2, SQL Server 2008 R2,
Forefront Online Protection for Exchange Server, PC Maintenance software, PowerWed File
Upload, 4 Pack Developer for online protest system, BotDetect Captcha Unlimited Developer license,
Dxperience Universal Subscription DevExpress Controls licenses, TIFF-JPEG Images, Image/PDF
Converter Shell, and Crystal Report Developer Tools/Licenses.
Telephone costs are budgeted in the Building Services budget.
Funds have been consolidated in the Building Services budget.
125
Approved Budget
BUDGET
2010/2011
APPROVED
A. SALARIES & WAGES
4001 Full Time
4002 Overtime
4004 Contract Labor
B. AUTO EXPENSES
4106 Full Time
4107 Other
4210 Office
4211 Copy Expense
4213 Printing
4216 Miscellaneous
4219 Service Awards
4220 Software
4320 Telephone
4430 Building
4431 Electricity
4432 Water
4435 Pest Control
4438 Trash Disposal
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
1,720,264
0
0
10,000
0
1,730,264
1,654,279
0
0
0
0
1,654,279
1,261,140
0
0
10,000
0
1,271,140
1,194,912
1,104
0
10,000
0
1,206,016
0
825
825
0
291
291
0
550
550
2,400
413
2,813
3,080
1,128
1,480
450
43,949
297
0
1,000
0
0
53,791
0
105,175
2,440
500
1,389
38
43,854
0
0
946
0
0
37,430
0
86,598
1,760
467
1,470
400
42,334
27
0
0
0
0
43,966
0
90,424
1,650
467
1,470
150
30,259
0
0
0
0
0
43,723
0
77,719
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
126
Approved Budget
Equipment expenses are associated with maintenance agreements on the Power Distribution Unit,
the HVAC air conditioning equipment and computer room, the halon system, and the
Uninterruptible Power Source (UPS) and Power Distribution Unit.
PC Maintenance is for maintenance for Dell hardware file/servers including Dell R910/R710/R610
Rack servers, De1l 1850/1950/2850/2950/6850/R900 Rack servers, Dell Blade 1855/1955 blade servers,
Dell/Emc CX500 w/5 DAE2/1 DPE, ten Dell MD3000/1000/1120 disks, Dell AX100 disk, seven Dell
LTO-4 and LTO- 3 tape drives, Dell TL4000 tape library, Dell PV114 tape autoloader, and Dell
6224F/6248/2748/2724 Network Avocent KVM system. Funds are included for replacement parts for
PC’s, monitors, printers, maintenance for 24 LAN printers, 33 Symbol laser guns, 34 canon 9080C
scanners, HP A6100 ps 42” color plotter and KIP 3100 copier/scanner. Funds will also be included
for any penpad equipment maintenance.
Terminal Maintenance costs are not budgeted for this fiscal year.
Software Maintenance includes maintenance on the ABRA HR software, Performance Evaluation
Program maintenance for HR, Elixir form system desktop font, Code 1 Plus Postal Software/Post
Office and Plus Subscription, Net Express Application server and Professional, Idera SQL Safe,
Idera SQLDM, Idera SQL Administration Toolset, Toad for SQL Server, TrackIT Help Desk,
Firebox X1250e Live Security Gold (2), Orion NPM/APM/Engineer Toolset, Network Instruments
Observer, Symantec Backup Exec, Symantec Central Administration Exchange Agent, McAfee
Total Virus Protection (400), Rapid SSL Certification for Web Mail, DigiCert SSL Certificate for
Online HS Website, Ghost Imaging, Adobe Acrobat Professional (30), Visual Studio Team, and
Apple Enterprise Developers program. GIS Software Maintenance is for ARCINFO
Primary/Secondary, COGO Primary and Secondary, ArcGIS Spatial Analyst Primary, ArcGIS 3D
Extension Primary, ArcView 9 Extensions Primary and Secondary, ArcGIS Server Basic Enterprise,
ArcGIS Server Basic Additional Sockets, ArcGIS Server Standard Enterprise IMS, and ERSI
Developers Network (1).
Lease of Equipment includes the cost for lease payments on AT&T Fiber Optic Internet Services and
Broadband wireless access, Internet E-Mail Protection Services, penpad lease for one hundred eight
(108) Lifebook T2020 Tablet PC’s, 34 DR2080-C scanners, and four Xerox W5675PT High Capacity
Printers.
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. Included are funds for the offsite printing of the Notices of Appraised Value, Homestead
Applications, and the BPP Renditions.
GIS Mapping service includes funds for the 2011 digital rectified orthophoto of Dallas County.
127
Approved Budget
BUDGET
2010/2011
APPROVED
4540 Equipment
4541 Copiers
4542 Typewriters
4543 Computer
4545 Terminal
4651 Copier System
4657 Other
4659 Janitorial
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
14,618
0
0
0
115,202
0
120,251
250,071
13,769
0
0
0
115,505
0
98,145
227,419
30,636
0
0
0
98,890
0
97,399
226,925
19,137
0
0
0
99,969
0
109,615
228,721
0
0
257,471
60,224
0
0
0
25,000
342,695
0
0
315,884
32,532
0
0
0
29,182
377,597
0
0
258,911
60,224
0
0
0
33,363
352,498
0
0
260,084
60,224
0
0
0
29,500
349,808
128
Approved Budget
SUNDRY EXPENSE
Training costs include programming classes for the Microsoft training, Metroplex Arc Info User
Group conference and IAAO GIS Technology conference.
Dues and Subscriptions are for professional fees for TDLR and the Metroplex Arc Info User Group,
and the South Central Arc Info User Group. Subscriptions fees are for PC Magazine, Smart
Computing, SQL Magazine, Visual Studio, Exchange & Outlook Administrator, Experts Exchange,
Microsoft Technet, Windows IT PRO, GITA dues, and TAAO dues.
Travel expenses are for related costs such as travel, lodging, and meals for approved and budgeted
conferences, seminars and courses for IT and GIS staff. Funds are also included for meetings to the
State Comptrollers Property Tax Division.
Library expenses include LAN Tech Reference Books,
manuals, and Application reference manuals.
Desktop Support reference books and
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.
including Life, Accidental Death and Dismemberment, Long Term Disability coverage, Flexible
Spending Account Claims, Vision and the Dental programs.
retirement receptions and luncheons, employee incentives, recognitions, and appreciations. Holiday
event and employee service award functions, ARB appreciation functions, training recognition
programs, and first aid supplies. Also, sending condolences for employees, family members, and
ARB members is included.
129
Approved Budget
BUDGET
2010/2011
APPROVED
H. SUNDRY EXPENSE
4760 Training
4763 Travel
4767 ARB Expenses
4768 Library
4770 Recruitment
4870 Group Medical
4871 Retirement
4875 Bonds
4877 Group Benefits
4879 Medicare Tax
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
14,605
2,230
0
290
0
0
0
0
800
0
0
17,925
8,358
1,418
0
0
0
0
0
0
239
0
0
10,015
8,945
1,630
0
1,810
0
0
0
0
800
0
0
13,185
3,685
1,630
0
0
0
0
0
0
700
0
0
6,015
172,613
235,784
4,047
9,000
0
0
0
10,641
0
22,499
0
0
454,584
176,514
238,331
2,683
1,728
0
0
0
10,980
0
20,318
0
0
450,554
137,905
184,966
3,800
4,320
0
0
0
7,499
0
17,294
0
0
355,784
130,596
196,625
3,504
4,050
0
0
0
7,061
0
16,298
0
0
358,134
130
Approved Budget
Consultant Expenses include funds for LAN support on an as needed basis. Added are consultant
fees for ESRI on-site technical support for GIS and for supporting the Website.
Equipment expenses are budgeted for capital items needed in the operation of the Information
Technology Department and the GIS Division. Funds are budgeted in this a Dell R810 Server, a Dell
R710 Server, two MD1220 Disk Arrays, and a GIS Web Server.
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.
131
Approved Budget
BUDGET
2010/2011
APPROVED
4980 Legal Services
4981 Auditing
4982 Consultants
4984 Deed Services
9002 Equipment
9003 Furniture
9005 Technology Development
TOTAL
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
0
0
3,750
0
0
0
0
0
3,750
0
0
0
0
0
0
0
0
0
0
0
3,750
0
0
0
0
0
3,750
0
0
3,750
0
0
0
0
0
3,750
0
50,000
0
50,000
0
89,457
0
89,457
0
55,400
0
55,400
0
64,000
0
64,000
0
0
0
0
$2,955,289
$2,896,208
$2,369,656
$2,296,976
132
Approved Budget
CAPITAL EXPENDITURES SCHEDULE
Equipment
(1)
(1)
(2)
(1)
Dell R810 Server
Dell R710 Server
MD1220 Disk Arrays
GIS Web Server
$ 16,500
11,500
27,000
9,000
Total
$ 64,000
Furniture
-0-
133
Approved Budget
DEPARTMENT:
DIVISIONS:
APPRAISAL SERVICES
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
2012/2013 valuation 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/Exemptions 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 also 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. For the 2012/2013 Budget, the Digital Cartographic Support (DCS)
group will be included in the Property Records Exemption Division budget.
There are a total of one hundred seventy-two (172) employees in the Appraisal Services Department.
GOALS:
To provide accurate and equitable property values for 2012/2013.
To provide a fair and expedient informal and formal appraisal review process for disputed properties.
To meet the requirements of Texas Property Tax Code including any legislative changes.
To conduct accurate and timely research and update the appraisal records for proper ownership and address
changes; to process land splits, new additions, condominiums, and prorations; to set up effective and efficient
internal procedures to properly track all changes to the appraisal records; to process and distribute all District mail
in a efficient and timely manner.
To assure accurate qualification for partial exemptions; to coordinate the processing of partial exemptions with the
Customer Service Division; to process all total exemptions to be granted or denied; to process all agricultural use
and open-space land applications; to process Over 65 tax deferrals; to process ISD tax freeze transfers and to
monitor accounts with this special valuation including Abatements, Historic and Tax Increment Financing (TIF)
Districts. To maintain a digital map that represents all property accounts within DCAD’s jurisdictional boundaries.
To continue to improve the quality and performance of the various functions within the Appraisal Services
Department including annually auditing various total exempt accounts, partial exempt accounts and agricultural
accounts.
OBJECTIVES:
New Construction Permits: The Residential and Commercial Divisions will continue to identify and appraise all new
construction and miscellaneous construction permits received from the cities.
Residential Reappraisal: The Reappraisal effort will be directed toward the areas of greatest need, as identified by
the UTD Ratio Study and in-house ratio studies. This includes single-family, townhome, condominium, multi-family
and mobile home accounts. Values will be programmatically adjusted in neighborhoods targeted for reappraisal.
Estate Valuation: The Estate Valuation Project is designed to identify, inspect and value high dollar, unique
Residential properties which often do not appraise well using standard mass appraisal techniques.
134
Approved Budget
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 2012/2013, DCAD mineral valuations will be completed by an outside appraisal contract
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 and Goods in
Transit Exemption and will review the value on billboards, aircrafts, utilities, pipelines, leased equipment and
telecommunication companies.
Special Inventory: The BPP Division will continue auditing financial records, reviewing annual declarations and
monthly statements of vehicle, motorcycle, boat & trailer, heavy equipment and manufactured housing dealers.
Property Records/Exemptions: Process all ownership changes to within 14 days from County Clerk file date and
keep all drafting work current. Implement an equitable program for the exemption of certain classes of property
and agricultural use and open-space land valuation of properties used for qualified agricultural purposes. Maintain
all Abatements, Historic and Tax Increment Financing (TIF) Districts as well as process ISD tax freeze transfers
and over 65 tax deferrals. Quality control and audit the various exemption types. Process and distribute all
outgoing and incoming District mail accurately and timely.
Digital Cartographic Support (DCS) 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 2012/2013, 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 Appraisal
Divisions working in conjunction with the Quality Control Division expanded statistical testing for 2010 and will
continue with this program into the future. The Homestead Exemption Application process was be expanded to
135
Approved Budget
include online filings for homeowners via the DCAD website for 2011 and will be redesigned for 2012 based on the
new homestead requirements pass in the 82nd Texas legislative session. An Electronics Communication program will
be 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.
The Residential Division uses MARS and its various functionality Pen Device (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 2012/13 as needed
The Commercial Division uses MARS and its various functionality Pen Device (mobile computing), GIS, Digital
Photography, Divisional Reporting, Reappraisal Analysis, Equity Analysis, etc. – to improve the appraisal product.
For 2012, Commercial will continue to develop the Income and Expense Processing Module and related reporting
features to assist in model development during the reappraisal effort. 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 2012/2013 as needed.
The Business Personal Property (BPP) Division senior appraiser staff will appraise all accounts with a value greater
than $10 million at least once every two years. Due to the mobile nature of Business Personal Property, it is subject
to a number of supplemental protests under Chapter 25 of the Property Tax Code. BPP normally has one to two
days of hearings per month after certification. Changes in the rendition filing laws three years ago continues to
result in an increase in the number of renditions received. The additional renditions increase the staff workload,
but help improve the quality of the BPP appraisal records and roll. BPP implemented the web-based Online
Rendition processing system for 2007 that resulted in the electronic filing of approximately 7,600 renditions in the
first year, 9,900 in 2008, 12,000 in 2009, 14,200 in 2010 and 15,010 in 2011. 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 2012/2013 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 2012/2013 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 will be redesigned for
2012 to meet the new homestead requirements. Further development of the Taxable Value Calculator for Disable
Veterans Pro-rations and Tax Increment Financing (TIF) reporting will be a PRE focus in 2012. The PRE MARS
Modules will continue to be developed and enhanced in 2012/2013 as needed.
For 2012/2013, 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).
The Appraisal Department continues a three year lease program for the pen pad (lap top) computers used in
the field and in the office by the appraisal staff members in Residential, Commercial, Business Personal
Property and the Property Records Exemptions Division.
136
Approved Budget
DALLAS CENTRAL
APPRAISAL DISTRICT
137
Approved Budget
APPRAISAL SERVICES
INDICATORS:
2010/2011
ACTUAL
RESIDENTIAL:
2011/2012
ESTIMATE
24,316
28,250
Conventional Revaluation
186,670
194,000
Programmatic Revaluation
39,270
80,000
Permits
2010/2011
ACTUAL
COMMERCIAL:
Permits
Revaluation
5,609
5,750
25,200
26,000
2010/2011
ACTUAL
BUSINESS PERSONAL PROPERTY:
Accounts Reviewed
Freeport
Leased Equipment
Aircraft
2011/2012
ESTIMATE
96,127
97,00
1,364
1,400
14,657
14,600
597
600
2010/2011
ACTUAL
PRINTING REQUIREMENTS:
2011/2012
ESTIMATE
2011/2012
ESTIMATE
BPP Renditions
82,387
83,000
Notices Mailed:
247,530
250,000
185,459
263,710
62,071
62,000
Full Notices
Tax Consultant Notices
138
Approved Budget
Activity Indicators:
2010/2011
ACTUAL
APPRAISAL – PR/EXEMPTIONS:
Ag Reval (Accounts)
2011/2012
ESTIMATE
1,026
1,000
Field Inspections Partials/Totals
586
625
Historic Sites
182
270
New Additions
2,150
Splits
1,233
1,300
271
275
Abatements
2010/2011
ACTUAL
CLERICAL:
2,150
2011/2012
ESTIMATE
Customer Service Calls/Walk-ins
22,817
25,000
Deeds
68,629
70,000
Homestead Exemption Applications
54,224
55,000
72
1,000
18,795
18,800
373,096
375,000
32,242
32,000
1,200
1,200
8
1,200
624
650
AFC Process
Mailing Address Change
Scanning Documents
Research/Correspondence/ Reports
TE Applications
TE Prorations
Transfer Over-65 Tax Ceiling
139
Approved Budget
APPRAISAL SERVICES DEPARTMENT
PERSONNEL SCHEDULE
MONTHLY
AUTO
EXPENSE
NUMBER
GRADE
MONTHLY
SALARY/RANGE
Director of Appraisal
1
27
8575-13500
200
Appraisal Division Managers
3
26
7242-11408
200
Appraisal Div. Assist. Managers
3
25
5792-9242
200
Appraisal Supervisors
12
24
5371-8467
200
Senior Staff Appraisers/
Territorial Appraisers
31
22
3633-5800
600
Appraiser, Staff Appraisers
59
20-21
2833-5381
600
Special Inventory (SI) Appraiser
1
21
3367-5381
600
Administrative Assistants
3
19
2508-4008
BPP SI Appraisal Assistant/Team
Leader
2
19
2508-4008
11
18
2375-3742
Property Records/Exemptions
(PRE) Manager
1
26
7242-11408
200
PRE Assistant Manager
1
25
5792-9242
200
PRE Appraisal Supervisor
1
24
5371-8467
200
PRE Administrative Supervisor
1
22
3633-5800
PRE Senior Staff Appraiser
2
22
3633-5800
600
PRE Staff Appraiser
2
21
3367-5381
600
PRE Appraisal Assistants
4
18
2375-3742
PRE Administrative Assistant
1
18
2375-3742
PRE Team Leaders
4
19
2508-4008
POSITION/TITLE
Appraisal Assistants
140
Approved Budget
PRE Senior Researcher
8
18
2375-3742
12
17
1967-3133
PRE Receptionist
1
17
1967-3133
Digital Cartographic Supervisor
1
22
3633-5800
7
19
2508-4008
PRE Research Specialists
Digital Cartographic Specialists
Totals
172
141
Approved Budget
OPERATING BUDGET
CONSOLIDATED APPRAISAL SERVICES
Department
Resources
Expenditures
Staff
2010/2011
APPROVED
$12,591,148
170
2010/2011
ACTUAL
2011/2012
APPROVED
$12,020,734
170
$13,043,434
173
2012/2013
APPROVED
$13,114,248
172
Category
Salaries & Wages
2010/2011
APPROVED
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
8,519,098
8,286,484
8,672,316
8,587,339
Auto Expenses
759,061
708,977
737,790
735,603
356,473
192,948
257,590
234,503
0
0
0
0
0
0
0
0
5,465
3,447
8,092
6,893
4,420
11,625
13,168
12,459
150,677
135,995
156,488
170,353
2,728,119
2,616,759
3,133,490
3,301,373
64,500
64,500
64,500
65,725
3,335
0
0
0
$12,591,148
$12,020,734
$13,043,434
$13,114,248
Sundry Expensees
TOTAL
142
Approved Budget
SALARIES AND WAGES
Full Time salary costs are for all Appraisal personnel in all divisions. The costs include salaries for one
hundred seventy-two (172) full time positions. Eight (8) positions in the Central Appraisal budget under
Digital Cartographic Support (DCS), were moved into the Property Records Exemption Budget for
2012/2013.
Majority of overtime expenses include costs of anticipated work for appraisers during ARB process
extended hours for informal and formal hearings. Funds are for appraisal and clerical support.
Contract Labor costs are associated with personnel for business personal property verification program
and the leased equipment project from an outside vendor.
AUTO EXPENSE
Funds are budgeted for set monthly auto expenses for management personnel and for all appraisal staff
personnel. Auto allowances for Appraisal Management is $200.00 per month and for appraisal personnel
$600.00 per month. All other auto costs are paid at $.55 per mile for business related travel. Costs also
include parking permits at the County Records Building while researching and copying deeds as well
picking up mail from post office.
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 monitors 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. Funds have been included 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.
Mapping supplies costs are for the purchase of Mapco’s for Dallas County for appraisal and clerical
personnel and the Digital Cartographic Specialists.
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.
Telephone expenses are budgeted in the Building Services budget.
143
Approved Budget
BUDGET
2010/2011
APPROVED
A. SALARIES & WAGES
4001 Full Time
4002 Overtime
4004 Contract Labor
B. AUTO EXPENSES
4106 Full Time
4107 Other
4210 Office
4211 Copy Expense
4213 Printing
4216 Miscellaneous
4219 Service Awards
4220 Software
4320 Telephone
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
8,408,262
63,686
37,150
10,000
0
8,519,098
8,244,301
16,675
25,508
0
0
8,286,484
8,573,758
56,161
32,397
10,000
0
8,672,316
8,488,496
59,372
29,471
10,000
0
8,587,339
758,400
661
759,061
708,083
894
708,977
736,800
990
737,790
734,400
1,203
735,603
14,024
12,495
281,554
21,156
18,696
3,348
0
5,200
0
0
0
0
356,473
11,206
7,265
148,486
5,792
10,159
3,130
0
6,911
0
0
0
0
192,948
13,786
12,766
182,897
18,071
21,695
3,375
0
5,000
0
0
0
0
257,590
13,419
12,258
166,807
12,847
19,707
2,565
0
6,900
0
0
0
0
234,503
0
0
0
0
0
0
0
0
144
Approved Budget
Expenses and related funds are budgeted in the Building Services budget.
Equipment maintenance includes three (3) ABS auto electric date/time stamp machines, the fax
machines, folding machines, GBC punch and binding machine, Xerox 7300N printers, two (2) letter
openers, and all the postage equipment and scales.
Copier expense is for the maintenance on the 6800-plat copier in the Copy Center.
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.
Cellular licenses for each appraisal division are also included under Contractual Services (4657) allowing
appraisal division supervisory staff and PRE appraisers to have live access while in the field with pen
devices.
145
Approved Budget
BUDGET
2010/2011
APPROVED
4430 Building
4431 Electricity
4432 Water
4435 Pest Control
4438 Trash Disposal
4540 Equipment
4541 Copiers
4542 Typewriters
4543 Computer
4545 Terminal
4651 Copier System
4657 Other
4659 Janitorial
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5,465
0
0
0
0
0
0
5,465
3,447
0
0
0
0
0
0
3,447
6,717
0
0
0
1,375
0
0
8,092
6,893
0
0
0
0
0
0
6,893
0
0
4,420
0
0
0
0
0
0
11,625
0
0
0
0
0
0
13,168
0
0
0
0
0
0
12,459
0
0
0
0
4,420
11,625
13,168
12,459
146
Approved Budget
SUNDRY EXPENSE
Funds are budgeted for training costs associated with the appraisal personnel. Funds include an
extensive education program for appraisers with requirements for educational courses that are
mandated by the Texas Department of Licensing and Regulation (TDLR). Funds are also included for
registration fees for seminars and conferences for the professional management staff to Appraisal
Institutes, International Association of Assessing Officers (IAAO), IAAO GIS Seminar, Texas
Association of Assessing Officers (TAAO), Western States Utility Seminar, Railroad and Utility
Conference, IAAO Auditing and BPP Course, MPF Seminars, Advanced Mass Appraisal, USPAP
Seminar, local seminars on Apartment, Industrial, Market Outlook, Office and Hotel, Local Retail and
Realshare Office. Funds for Appraisal courses for Senior and Supervisors are also included.
Dues are for professional and organizations for appraisal personnel. All mandated state dues through
the Texas Department of Licensing and Regulation (TDLR) for each appraiser are included as well as
other professional dues to the International Association of Assessing Officers, Texas Association of
Assessing Officers, Society of Real Estate Appraisers, MLS and Appraisal Institute, Real Estate Brokers
Licenses, North Texas Commercial Association of Realtors, and Dallas Board of Realtors. Two brokers
license is also included. PRE dues are for ARMA membership. Subscription expenses include BVS
(Bureau of Vital Statistics) report, LexisNexis, Coles Directory, and a homestead detection fraud online
program.
Subscription costs are for all appraisal related publications and documents including, but not limited to,
ALN Apartment Listing Network, Blacks Industrial Guide, BOMA Expense Exchange Report, Cole’s
Directory, CoStar Comps and Properties, Cushman & Wakefield Marketbeat, DFW Realsmart,
Directory of Major Malls, IREM Apartment Income & Expense Analysis, Office Income and Expense
Analysis, Shopping Center Income and Expense Analysis, Federal Assisted Apartment Income and
Expense Analysis, Korpacz RE Investor Survey, Marshall Swift Updates, M/PF Apartment Guide,
National RE Investor, PKF Trends in Hotel Industry, RERC Real Estate Report, Shopping Center
Digest, Texas Hotel Performance Factbook, ULI Dollars & Cents of Shopping Center Digest, Texas Hotel
Performance Factbook, Valuation Insights & Perspectives, Cars of Particular Interest, New Card Cost
Guide, NADA Older Car and Used Cars, Truck Blue Book, Aircraft Blue Book, Ibbotson & Association,
Value Line, Aircraft CD Rom, Dun & Bradstreet, Postal Zip Code Book, Wright Review Texas Business
Report, Exceptional Homes, Great Properties, Pinnacle, D Homes, and MLS. Also included are online
subscriber fees for the Greater Dallas Realtors, Grand Prairie Board of Realtors, Irving Board of
Realtors, CoStar Comp, Real Capital Analytics, and Loopnet Online Access.
Travel expenses cover the costs to attend certain designated and approved conferences, seminars,
workshops, and educational courses by appraisal management 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 promotion funds were not budgeted.
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.
Account Claims, and the Dental programs.
147
Approved Budget
BUDGET
2010/2011
APPROVED
H. SUNDRY EXPENSE
4760 Training
4763 Travel
4767 ARB Expenses
4768 Library
4770 Recruitment
4870 Group Medical
4871 Retirement
4875 Bonds
4877 Group Benefits
4879 Medicare Tax
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
15,290
110,232
7,000
18,155
0
0
0
0
0
0
0
150,677
7,232
108,840
7,712
12,211
0
0
0
0
0
0
0
135,995
13,745
114,761
7,100
20,882
0
0
0
0
0
0
0
156,488
17,995
115,694
7,850
28,814
0
0
0
0
0
0
0
170,353
1,180,674
1,261,644
42,055
61,560
0
0
0
62,829
0
119,357
0
0
2,728,119
1,196,578
1,209,890
29,582
11,942
0
0
0
55,884
0
112,883
0
0
2,616,759
1,491,104
1,373,873
33,071
48,060
0
0
0
66,056
0
121,326
0
0
3,133,490
1,497,506
1,526,376
41,088
48,330
0
0
0
65,650
0
122,423
0
0
3,301,373
148
Approved Budget
retirement receptions and luncheons, employee incentives, recognitions, and appreciations.
Holiday event and employee service award functions, ARB appreciation functions, training
recognition programs, and first aid supplies. Also, sending condolences for employees, family
members, and ARB members is included.
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 a contract for Mineral valuations.
Appraisal of Auto expenses are for an outside vendor to prepare the master commercial vehicle roll and
schedule in Dallas County for appraisal purposes.
No funds have been budgeted for Equipment or Furniture expenses.
149
Approved Budget
BUDGET
2010/2011
APPROVED
4980 Legal Services
4981 Auditing
4982 Consultants
4984 Deed Services
9002 Equipment
9003 Furniture
TOTAL
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
0
0
40,000
0
24,500
0
0
0
64,500
0
0
40,000
0
24,500
0
0
0
64,500
0
0
40,000
0
24,500
0
0
0
64,500
0
0
40,000
0
25,725
0
0
0
65,725
0
0
3,335
3,335
0
0
0
0
0
0
0
0
0
0
0
0
$12,591,148
$12,020,734
$13,043,434
$13,114,248
150
Approved Budget
Equipment
$ -0-
Furniture
$ -0-
151
Approved Budget
CENTRAL OFFICE
BUDGET
2010/2011
APPROVED
A. SALARIES & WAGES
4001 Full Time
4002 Overtime
4004 Contract Labor
B. AUTO EXPENSES
4106 Full Time
4107 Other
4210 Office
4211 Copy Expense
4213 Printing
4216 Miscellaneous
4219 Service Awards
4220 Software
4320 Telephone
4430 Building
4431 Electricity
4432 Water
4435 Pest Control
4438 Trash Disposal
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
124,942
0
0
10,000
0
134,942
126,306
0
0
0
0
126,306
473,979
0
0
10,000
0
483,979
124,980
0
0
10,000
0
134,980
2,400
0
2,400
2,400
0
2,400
2,400
110
2,510
2,400
0
2,400
462
0
238,443
32
325
27
0
5,200
0
0
0
0
244,489
6
0
127,758
469
147
0
0
6,911
0
0
0
0
135,290
1,136
184
163,418
32
4,406
243
0
5,000
0
0
0
0
174,419
50
0
166,807
469
205
27
0
6,900
0
0
0
0
174,458
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
152
Approved Budget
CENTRAL OFFICE
BUDGET
2010/2011
APPROVED
4540 Equipment
4541 Copiers
4542 Typewriters
4543 Computer
4545 Terminal
4651 Copier System
4657 Other
4659 Janitorial
H. SUNDRY EXPENSE
4760 Training
4763 Travel
4767 ARB Expenses
4768 Library
4770 Recruitment
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,375
0
0
1,375
0
0
0
0
0
0
0
0
0
0
2,500
0
0
0
0
2,500
0
0
996
0
0
0
0
996
0
0
2,500
0
0
0
0
2,500
0
0
1,755
0
0
0
0
1,755
1,715
350
7,000
5,430
0
0
0
0
0
0
0
14,495
1,860
375
7,682
1,862
0
0
0
0
0
0
0
11,779
1,465
350
7,100
5,722
0
0
0
0
0
0
0
14,637
2,015
345
7,850
8,773
0
0
0
0
0
0
0
18,983
153
Approved Budget
CENTRAL OFFICE
BUDGET
2010/2011
APPROVED
4870 Group Medical
4871 Retirement
4875 Bonds
4877 Group Benefits
4879 Medicare Tax
4980 Legal Services
4981 Auditing
4982 Consultants
4984 Deed Services
9002 Equipment
9003 Furniture
TOTAL
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
6,905
17,403
244
360
0
0
0
558
0
0
0
0
25,470
7,548
17,482
(135)
72
0
0
0
547
0
0
0
0
25,514
77,572
69,869
1,175
2,700
0
0
0
3,482
0
5,061
0
0
159,859
8,706
20,941
555
270
0
0
0
572
0
0
0
0
31,044
0
0
40,000
0
0
0
0
0
40,000
0
0
40,000
0
0
0
0
0
40,000
0
0
40,000
0
0
0
0
0
40,000
0
0
40,000
0
0
0
0
0
40,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$464,296
$342,285
$879,279
$403,620
154
Approved Budget
RESIDENTIAL
BUDGET
2010/2011
APPROVED
A. SALARIES & WAGES
4001 Full Time
4002 Overtime
4004 Contract Labor
B. AUTO EXPENSES
4106 Full Time
4107 Other
4210 Office
4211 Copy Expense
4213 Printing
4216 Miscellaneous
4219 Service Awards
4220 Software
4320 Telephone
4430 Building
4431 Electricity
4432 Water
4435 Pest Control
4438 Trash Disposal
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
2,821,135
34,149
0
0
0
2,855,284
2,609,557
10,798
0
0
0
2,620,355
2,669,594
33,045
0
0
0
2,702,639
2,650,642
30,316
0
0
0
2,680,958
324,000
0
324,000
284,983
0
284,983
302,400
0
302,400
301,200
0
301,200
2,350
2,401
0
12,689
4,400
1,323
0
0
0
0
0
0
23,163
2,478
2,078
0
497
3,642
1,242
0
0
0
0
0
0
9,937
2,350
2,561
0
7,345
4,400
1,215
0
0
0
0
0
0
17,871
2,725
2,828
0
4,904
4,315
1,215
0
0
0
0
0
0
15,987
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
155
Approved Budget
RESIDENTIAL
BUDGET
2010/2011
APPROVED
4540 Equipment
4541 Copiers
4542 Typewriters
4543 Computer
4545 Terminal
4651 Copier System
4657 Other
4659 Janitorial
H. SUNDRY EXPENSE
4760 Training
4763 Travel
4767 ARB Expenses
4768 Library
4770 Recruitment
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
295
0
0
0
0
0
0
295
0
0
0
0
0
0
0
0
295
0
0
0
0
0
0
295
295
0
0
0
0
0
0
295
0
0
320
0
0
0
0
320
0
0
320
0
0
0
0
320
0
0
320
0
0
0
0
320
0
0
327
0
0
0
0
327
3,360
8,930
0
3,130
0
0
0
0
0
0
0
15,420
1,120
9,183
0
2,120
0
0
0
0
0
0
0
12,423
3,360
9,222
0
2,910
0
0
0
0
0
0
0
15,492
3,120
9,782
0
2,742
0
0
0
0
0
0
0
15,644
156
Approved Budget
RESIDENTIAL
BUDGET
2010/2011
APPROVED
4870 Group Medical
4871 Retirement
4875 Bonds
4877 Group Benefits
4879 Medicare Tax
4980 Legal Services
4981 Auditing
4982 Consultants
4984 Deed Services
9002 Equipment
9003 Furniture
TOTAL
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
372,844
434,629
16,074
19,440
0
0
0
20,370
0
40,102
0
0
903,459
351,703
397,267
11,595
3,710
0
0
0
16,879
0
35,113
0
0
816,266
430,955
440,834
12,696
13,770
0
0
0
19,698
0
37,570
0
0
955,523
435,322
490,464
14,253
13,500
0
0
0
19,668
0
38,501
0
0
1,011,708
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3,335
3,335
0
0
0
0
0
0
0
0
0
0
0
0
$4,125,276
$3,744,284
$3,994,540
$4,026,119
157
Approved Budget
BUSINESS PERSONAL PROPERTY
BUDGET
2010/2011
APPROVED
A. SALARIES & WAGES
4001 Full Time
4002 Overtime
4004 Contract Labor
B. AUTO EXPENSES
4106 Full Time
4107 Other
4210 Office
4211 Copy Expense
4213 Printing
4216 Miscellaneous
4219 Service Awards
4220 Software
4320 Telephone
4430 Building
4431 Electricity
4432 Water
4435 Pest Control
4438 Trash Disposal
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
2,186,172
10,216
37,150
0
0
2,233,538
2,191,944
4,116
25,508
0
0
2,221,568
2,208,144
11,871
32,397
0
0
2,252,412
2,200,983
11,753
29,471
0
0
2,242,207
237,600
0
237,600
231,820
0
231,820
237,600
0
237,600
237,600
0
237,600
4,205
2,740
0
4,447
1,721
1,026
0
0
0
0
0
0
14,139
3,707
2,291
0
3,616
870
983
0
0
0
0
0
0
11,467
4,295
2,471
0
4,870
3,165
945
0
0
0
0
0
0
15,746
4,159
2,926
0
4,849
1,251
675
0
0
0
0
0
0
13,860
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
158
Approved Budget
BUDGET
2010/2011
APPROVED
4540 Equipment
4541 Copiers
4542 Typewriters
4543 Computer
4545 Terminal
4651 Copier System
4657 Other
4659 Janitorial
H. SUNDRY EXPENSE
4760 Training
4763 Travel
4767 ARB Expenses
4768 Library
4770 Recruitment
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
590
0
0
0
0
0
0
590
599
0
0
0
0
0
0
599
590
0
0
0
0
0
0
590
590
0
0
0
0
0
0
590
0
0
640
0
0
0
0
640
0
0
960
0
0
0
0
960
0
0
640
0
0
0
0
640
0
0
655
0
0
0
0
655
3,355
8,580
0
4,470
0
0
0
0
0
0
0
16,405
1,140
8,705
0
5,536
0
0
0
0
0
0
0
15,381
2,660
8,617
0
3,460
0
0
0
0
0
0
0
14,737
3,755
8,172
0
7,889
0
0
0
0
0
0
0
19,816
159
Approved Budget
BUDGET
2010/2011
APPROVED
4870 Group Medical
4871 Retirement
4875 Bonds
4877 Group Benefits
4879 Medicare Tax
4980 Legal Services
4981 Auditing
4982 Consultants
4984 Deed Services
9002 Equipment
9003 Furniture
TOTAL
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
310,704
332,643
12,302
16,200
0
0
0
16,463
0
34,187
0
0
722,499
323,038
329,842
8,800
3,264
0
0
0
15,312
0
33,173
0
0
713,429
387,859
360,447
8,900
12,420
0
0
0
17,123
0
34,529
0
0
821,278
391,789
402,835
11,226
12,690
0
0
0
17,126
0
34,423
0
0
870,089
0
0
0
0
24,500
0
0
0
24,500
0
0
0
0
24,500
0
0
0
24,500
0
0
0
0
24,500
0
0
0
24,500
0
0
0
0
25,725
0
0
0
25,725
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$3,249,911
$3,219,724
$3,367,503
$3,410,542
160
Approved Budget
COMMERCIAL
BUDGET
2010/2011
APPROVED
A. SALARIES & WAGES
4001 Full Time
4002 Overtime
4004 Contract Labor
B. AUTO EXPENSES
4106 Full Time
4107 Other
4210 Office
4211 Copy Expense
4213 Printing
4216 Miscellaneous
4219 Service Awards
4220 Software
4320 Telephone
4430 Building
4431 Electricity
4432 Water
4435 Pest Control
4438 Trash Disposal
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
1,696,739
12,604
0
0
0
1,709,343
1,654,392
1,761
0
0
0
1,656,153
1,665,030
11,245
0
0
0
1,676,275
1,637,999
11,036
0
0
0
1,649,035
158,400
0
158,400
152,680
0
152,680
158,400
0
158,400
157,200
0
157,200
1,904
3,197
0
1,664
4,900
702
0
0
0
0
0
0
12,367
958
1,260
0
228
787
673
0
0
0
0
0
0
3,906
1,608
3,589
0
1,568
4,900
702
0
0
0
0
0
0
12,367
1,054
3,634
0
1,193
3,020
216
0
0
0
0
0
0
9,117
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
161
Approved Budget
COMMERCIAL
BUDGET
2010/2011
APPROVED
4540 Equipment
4541 Copiers
4542 Typewriters
4543 Computer
4545 Terminal
4651 Copier System
4657 Other
4659 Janitorial
H. SUNDRY EXPENSE
4760 Training
4763 Travel
4767 ARB Expenses
4768 Library
4770 Recruitment
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
590
0
0
0
0
0
0
590
590
0
0
0
0
0
0
590
590
0
0
0
0
0
0
590
590
0
0
0
0
0
0
590
0
0
320
0
0
0
0
320
0
0
320
0
0
0
0
320
0
0
320
0
0
0
0
320
0
0
320
0
0
0
0
320
5,545
83,514
0
3,220
0
0
0
0
0
0
0
92,279
2,572
79,814
30
2,450
0
0
0
0
0
0
0
84,866
5,045
82,662
0
6,685
0
0
0
0
0
0
0
94,392
5,655
83,901
0
6,455
0
0
0
0
0
0
0
96,011
162
Approved Budget
COMMERCIAL
BUDGET
2010/2011
APPROVED
4870 Group Medical
4871 Retirement
4875 Bonds
4877 Group Benefits
4879 Medicare Tax
4980 Legal Services
4981 Auditing
4982 Consultants
4984 Deed Services
9002 Equipment
9003 Furniture
TOTAL
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
214,040
255,257
9,052
11,160
0
0
0
11,925
0
21,544
0
0
522,978
213,592
246,831
6,391
2,160
0
0
0
10,586
0
20,435
0
0
499,995
258,573
269,083
5,700
8,370
0
0
0
12,010
0
21,067
0
0
574,803
261,193
297,142
8,870
8,640
0
0
0
11,939
0
21,717
0
0
609,501
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$2,496,277
$2,398,510
$2,517,147
$2,521,774
163
Approved Budget
PROPERTY RECORDS/EXEMPTIONS
BUDGET
2010/2011
APPROVED
A. SALARIES & WAGES
4001 Full Time
4002 Overtime
4004 Contract Labor
B. AUTO EXPENSES
4106 Full Time
4107 Other
4210 Office
4211 Copy Expense
4213 Printing
4216 Miscellaneous
4219 Service Awards
4220 Software
4320 Telephone
4430 Building
4431 Electricity
4432 Water
4435 Pest Control
4438 Trash Disposal
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
1,579,274
6,717
0
0
0
1,585,991
1,662,101
0
0
0
0
1,662,101
1,557,011
0
0
0
0
1,557,011
1,873,892
6,267
0
0
0
1,880,159
36,000
661
36,661
36,200
894
37,094
36,000
880
36,880
36,000
1,203
37,203
5,103
4,157
43,111
2,324
7,350
270
0
0
0
0
0
0
62,315
4,057
1,635
20,728
982
4,713
233
0
0
0
0
0
0
32,348
4,397
3,961
19,479
4,256
4,824
270
0
0
0
0
0
0
37,187
5,431
2,870
0
1,432
10,916
432
0
0
0
0
0
0
21,081
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
164
Approved Budget
BUDGET
2010/2011
APPROVED
4540 Equipment
4541 Copiers
4542 Typewriters
4543 Computer
4545 Terminal
4651 Copier System
4657 Other
4659 Janitorial
H. SUNDRY EXPENSE
4760 Training
4763 Travel
4767 ARB Expenses
4768 Library
4770 Recruitment
4870 Group Medical
4871 Retirement
4875 Bonds
4877 Group Benefits
4879 Medicare Tax
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
3,990
0
0
0
0
0
0
3,990
2,258
0
0
0
0
0
0
2,258
5,242
0
0
0
0
0
0
5,242
5,418
0
0
0
0
0
0
5,418
0
0
640
0
0
0
0
0
640
0
0
9,030
0
0
0
0
0
9,030
0
0
9,388
0
0
0
0
0
9,388
0
0
9,402
0
0
0
0
0
9,402
1,315
8,858
0
1,905
0
0
0
0
0
0
0
12,078
540
10,763
0
242
0
0
0
0
0
0
0
11,546
1,215
13,910
0
2,105
0
0
0
0
0
0
0
17,230
3,450
13,494
0
2,955
0
0
0
0
0
0
0
19,899
276,181
221,712
4,383
14,400
0
0
0
13,513
0
23,524
0
0
553,713
300,697
218,467
2,932
2,736
0
0
0
12,559
0
24,164
0
0
561,555
336,145
233,640
4,600
10,800
0
0
0
13,743
0
23,099
0
0
622,027
400,496
314,994
6,184
13,230
0
0
0
16,345
0
27,782
0
0
779,031
165
Approved Budget
BUDGET
2010/2011
APPROVED
4980 Legal Services
4981 Auditing
4982 Consultants
4984 Deed Services
9002 Equipment
9003 Furniture
TOTAL
2010/2011
ACTUAL
2011/2012
APPROVED
2012/2013
APPROVED
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$2,255,388
$2,315,931
$2,284,965
$2,752,193
166
Approved Budget
DALLAS CENTRAL
APPRAISAL DISTRICT
167
Approved Budget

2012 – 2013 approved budget - Dallas Central Appraisal District

Transcription

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