TRAVIS CENTRAL APPRAISAL DISTRICT

Transcription

1 TRAVIS CENTRAL APPRAISAL DISTRICT 2013 Adopted Budget

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3 TRAVIS CENTRAL APPRAISAL DISTRICT 2013 ADOPTED BUDGET AUGUST 22, 2012 MARYA CRIGLER CHIEF APPRAISER BOARD OF DIRECTORS: MR. RICHARD LAVINE, CHAIRPERSON MR. KRISTOFFER S. LANDS, VICE- CHAIRPERSON MR. ED KELLER, SECRETARY/TREASURER MS. ELEANOR POWELL, DIRECTOR MR. TOM BUCKLE, DIRECTOR MR. RICO REYES, DIRECTOR MS. SHELLDA D. GRANT, DIRECTOR MS. TINA MORTON, DIRECTOR MR. DENNY HAMILL, DIRECTOR MS. BLANCA ZAMORA-GARCIA, DIRECTOR

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5 TRAVIS CENTRAL APPRAISAL DISTRICT TABLE OF CONTENTS INTRODUCTORY SECTION PAGE Mission Statement. i Budget Overview from the Chief Appraiser... iii Organizational Chart. vi List of Principal Officials vii DISTRICT BUDGET Budget Executive Summary. 1 Budget Comparison Jurisdiction Allocations.. 28 Budget by Line Item.. 33 Department Comparison.. 37 Budget Comparison Graphs. 38 Personnel Comparison Graphs DEPARTMENT BUDGETS Administration Department Budget Administration Department Organizational Chart and Detailed Employee Listing 42 Administration Department Function and Strategic Goals.. 43 Administration Department Budget Details 44

6 Administration Department Budget Comparison 50 Appeals Department Budget Appeals Department Organizational Chart and Detailed Employee Listing 54 Appeals Department Function and Strategic Goals 55 Appeals Department Budget Details.. 56 Appeals Department Budget Comparison. 59 Commercial Appraisal Department Budget Commercial Appraisal Department Organizational Chart and Detailed Employee Listing 62 Commercial Appraisal Department Function and Strategic Goals. 63 Commercial Appraisal Department Budget Details.. 64 Commercial Appraisal Department Budget Comparison. 66 Customer Service Department Customer Service Department Organizational Chart and Detailed Employee Listing 70 Customer Service Department Function and Strategic Goals 71 Customer Service Department Budget Details. 72 Customer Service Department Budget Comparison 74 Geographic Information Systems (GIS) Department Budget GIS Department Organizational Chart and Detailed Employee Listing 78 GIS Department Function and Strategic Goals 79 GIS Department Budget Details.. 80 GIS Department Budget Comparison. 82

7 Information Technology (IT) Department Budget IT Department Organizational Chart and Detailed Employee Listing. 86 IT Department Function and Strategic Goals 87 IT Department Budget Details. 88 IT Department Budget Comparison 94 Land/Ag Appraisal Department Land/Ag Appraisal Department Organizational Chart and Detailed Employee Listing 98 Land/Ag Appraisal Department Function and Strategic Goals.. 99 Land/Ag Appraisal Department Budget Details 100 Land/Ag Appraisal Department Budget Comparison Business/Personal Property (BPP) Appraisal Department BPP Appraisal Department Organizational Chart and Detailed Employee Listing 106 BPP Appraisal Department Function and Strategic Goals. 107 BPP Appraisal Department Budget Details BPP Appraisal Department Budget Comparison Residential Appraisal Department Residential Appraisal Department Organizational Chart and Detailed Employee Listing 114 Residential Appraisal Department Function and Strategic Goals Residential Appraisal Department Budget Details 116 Residential Appraisal Department Budget Comparison.. 118

8 Appraisal Review Board Budget Appraisal Review Board Budget Details 122 Appraisal Review Board Budget Comparison SUPPLEMENTAL DATA AND STATISTICS Supplemental Data and Statistics Overview. 127 Demographic and Economic Statistics for the Last Ten Fiscal Years Travis County Principal Employers for the Last Ten Fiscal Years. 129 Travis County Principal Property Taxpayers for Fiscal Years 2002 and Property Tax Levies by Taxing Entity for the Last Ten Fiscal Years. 133 Tax Rates by Taxing Entity for the Last Ten Fiscal Years Appraised Value by Taxing Entity for the Last Ten Fiscal Years Assessments to the Taxing Entities for the Last Ten Fiscal Years 161 Assessments Collected from the Taxing Entities for the Last Ten Fiscal Years 169 Operating Indicators by Function/Program for the Last Ten Fiscal Years Outstanding Debt by Type for the Last Ten Fiscal Years APPENDIX Glossary.. 174

9 TRAVIS CENTRAL APPRAISAL DISTRICT INTRODUCTORY SECTION

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11 The mission of the Travis Central Appraisal District is to provide accurate appraisal of all property in Travis County at one hundred percent market value, equally and uniformly, in a professional, ethical, economical and courteous manner, working to ensure that each taxpayer pays only their fair share of the property tax burden. i

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13 BOARD OFFICERS RICHARD LAVINE CHAIRPERSON KRISTOFFER S. LANDS VICE CHAIRPERSON ED KELLER SECRETARY/TREASURER TRAVIS CENTRAL APPRAISAL DISTRICT MARYA CRIGLER CHIEF APPRAISER 2013 TRAVIS CENTRAL APPRAISAL DISTRICT BUDGET OVERVIEW BOARD MEMBERS TOM BUCKLE SHELLDA D. GRANT DENNY HAMILL ELEANOR POWELL RICO REYES NELDA WELLS SPEARS BLANCA ZAMORA-GARCIA The proposed budget for the Travis Central Appraisal District is $13,375,023 which represents a 3.56% increase over the 2012 budget. The proposed and five previous year budget histories compare as follows: Year Budget Percent Increase 2008 $ 10,774, % 2009 $ 11,856, % 2010 $ 12,595, % 2011 $ 12,689, % 2012 $ 12,914, % 2013 $ 13,375, % Travis County is growing at a very rapid rate. We have experienced steady job growth and anticipate the addition of 14,000 new jobs in the Austin area in The positive economic outlook also predicts increased population growth and an increase in the number of new homes and commercial properties. The commercial sector is experiencing a significant increase in hotel, apartment and multi-family development projects which helps makes Austin the number two apartment market in the nation. We realize these are tough times for organizations both in the public and private sectors, and we will continue to try to improve our operations while holding the line on expenditures. While the district substantially limited budget increases in 2011 and 2012 we request the modest 3.56% increase for 2013 in order to address the following issues: 1. Health Insurance. The district anticipates an increase in employee health insurance costs of $289,251. This is due to high claims experience for the 2011/2012 plan year and also due to actuarially increased plan population age. In 2009 the legislature required that appraisal districts make health insurance benefits available to district retirees. Even though the cost of the health insurance premium is paid by the retiree, the retirees tend to be a senior population with additional health costs that negatively affect the districts overall claims experience. In 2011 we had several retirees take advantage of the health insurance option. 2. Litigation Costs. The budget for the appeals division was significantly reduced in 2012 in an effort to contain costs. Unfortunately, several high profile lawsuits resulted in maximum awards of attorney fees and the budgeted amount was insufficient for Through the use of internal attorneys, the district has been able to cull through a backlog of 402 lawsuits and eliminate a significant number through pleas to the jurisdiction which has saved the district a substantial amount of money. Unfortunately, we have exhausted the number of backlogged cases that can be resolved via pleas to the jurisdiction and are now confronted with cases with value disputes iii

14 that must be litigated which is more costly. We request to increase the litigation budget by $120, Retirement. New GASB accounting regulations are scheduled to go into effect in 2014 which will require the district to include on its financial statements all unfunded liability in the TCDRS pension plan. While the TCDRS plan is structured to guarantee a fully funded plan within 20 years, changes to the district retirement plan to keep employee benefit levels competitive resulted in a substantial amount of unfunded liability currently at $5,485,000 for 2013 and projected to be $6,817,000 in District management recognizes the need for long-term financial planning and the impact that a negative fund balance will have on the district s ability to secure future loans and the loan terms and rates for large capital expenditures such as building expansion. We recommend that the district begin to accelerate payments to the plan to reduce future unfunded liability. 4. Board Expenses. Several new expenses for the Board of Directors have been included in the 2013 budget to include $10,000 for general counsel, $10,000 for taxpayer liaison, and $5,000 to cover board training, travel and meals. We remain committed to providing the best possible products and services to the taxpayers and taxing jurisdictions in Travis County at the lowest possible cost. This commitment is illustrated in following budget plans: 1. Software maintenance costs were increased $120,290 to cover increased maintenance fees from our software vendor True Automation and to provide additional funds towards co-development of the CAMA software. The district has obtained agreements with Bexar, Denton, McLennan, Ellis and El Paso appraisal districts to share the cost of software enhancements. This will allow all of the participating districts to better leverage their co-development dollars for more significant enhancements and provide a more functional and robust CAMA system for all. In addition, the increased software costs will be offset by $106,000 savings in annual photography costs. The district has also been able to negotiate a multi-year contract with orthophotography vendor Pictometry. Historical costs to the district for orthophotography and 300 square miles of oblique photography was $190,000 annually. The district has negotiated to receive 1100 square miles of both ortho and oblique at an annual cost of less than $90, It is still less expensive for the district to engage temporary employees and permit overtime during peak seasons than it would be to hire additional clerical staff and has budgeted an additional $20,627 for these expenses. The addition of appraisal positions has increased car allowance expenses by $8,400. We have also budgeted for 2.5% merit increases for employees demonstrating above average performance, $10,000 for employee recognition and increased the training and education budget by $34,300. All of these personnel cost increases are offset by $174,228 in salary savings due to the fact that we have eliminated five management positions replacing them with two appraisal positions and one clerical position for a net workforce reduction of 130 to 128. In spite of the staff reduction the District s performance has improved. We are completing our work on time and the taxpayers and jurisdictions seem generally satisfied with the District s performance. It is important that the employees be recognized for their efforts and encouraged to continue improving. Following is the budget by line item and the jurisdiction allocation based on the 2011 tax levies. Also included are charts comparing this budget to prior year budgets, an executive summary with comprehensive review of the district s budget increases and decreases, as well as departments overviews and summaries. iv

15 POLICY STATEMENT The Board of Directors of the Travis Central Appraisal District may transfer funds between line items of the 2013 budget if the action does not obligate the jurisdictions to additional payments. Any budget amendment requiring additional funds from the jurisdiction must be sent to each jurisdiction and a public hearing must be held before the Board of Directors can act on the amendment. Sincerely, Marya Crigler Chief Appraiser v

16 TRAVIS CENTRAL APPRAISAL DISTRICT ORGANIZATIONAL CHART Board of Directors Taxpayer Liaison Chief Appraiser Sr. Litigation Appraiser Sr. Litigation Attorney Director Information Systems Deputy Chief of Appraisal Human Resource Director Finance and Facilities Officer Director Customer Servie Director GIS Director Residential Director Commercial Director Land/Ag Director Business Personal Property vi

17 TRAVIS CENTRAL APPRAISAL DISTRICT List of Principal Officials As of August 22, 2012 Board of Directors: Chairman Vice Chairman Secretary Director Director Director Director Director Director Director Richard Lavine Kristoffer S. Lands Ed Keller Tom Buckle Denny Hamill Rico Reyes Shellda D. Grant Eleanor Powell Blanca Zamora-Garcia Tina Morton* * Permanent non-voting member Staff: Chief Appraiser Deputy Chief of Appraisal Senior Litigation Appraiser Senior Litigation Attorney Director of Information Systems Human Resources Director Director of Customer Service Director of GIS Director of Commercial Appraisal Director of Land/Ag Appraisal Director of Business Personal Property Appraisal Director of Residential Appraisal Finance and Facilities Officer Taxpayer Liaison (Interim) Marya Crigler Paul Snyder Patrick McCluskey Sharon Baxter Dianne Carlson Paula Fugate Denise Pierce Jerry Oehler Kay Bisson Richard Michalski Jeff Anderson James Dunham Leana H. Mann Karen Prinz vii

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19 TRAVIS CENTRAL APPRAISAL DISTRICT DISTRICT BUDGET

20 TRAVIS CENTRAL APPRAISAL DISTRICT 2013 BUDGET EXECUTIVE SUMMARY TRAVIS CENTRAL APPRAISAL DISTRICT PROFILE The Travis Central Appraisal District was created under the 66 th Texas State Legislature in 1979 under the provisions of Senate Bill 621 known as the Property Tax Code. The District is responsible for the appraisal of property subject to ad valorem taxation in Travis County, Texas. The District is governed by a board of nine directors serving two year terms, plus a tenth statutorily designated non-voting member who is the Travis County Tax Assessor- Collector. The directors are appointed by a vote of the taxing entities within Travis County. The District was formed in 1981 and formally began operations in 1982, pursuing its mission to provide accurate appraisal of all property in Travis County at one hundred percent market value, equally and uniformly, in a professional, ethical, economical and courteous manner, working to ensure that each taxpayer pays only their fair share of the property tax burden. As stipulated under the Texas Property Tax Code, the District serves the citizens and taxpayers of Travis County and the 119 taxing entities which lie within Travis County, including 22 cities, 15 school districts, 14 emergency service districts, the county government, the hospital district, the junior college and 65 special districts. APPRAISAL DISTRICTS SCOPE AND FUNCTION Each Texas County is served by an appraisal district that determines the value of all of the county s taxable property. Generally local governments that collect property taxes, such as the county, cities and school districts, are a member of the appraisal district. A board of directors appointed by the member governments presides over the appraisal district. The appraisal district is considered a political subdivision and must follow applicable laws, such as the Open Meetings and Public Information acts. Meetings are generally open to the public and information generated by the appraisal district is, in most cases, also available to the public. The appraisal district board of directors hires a chief appraiser, approves contracts, sets policy, names members of the appraisal review board and confirms members of the agricultural advisory board. In larger counties, it also names a taxpayer liaison that works directly under the board of directors and fields taxpayer questions. Each year before appraisals begin, the appraisal district compiles a list of taxable property in the county. The listing for each property contains a property description and the owner s name and address. The appraisal district must repeat its appraisal process for property at least once every three years. 1

21 The Legislature authorizes appraisal districts to use a method called mass appraisal to calculate the value of a large number of properties. In mass appraisal, the appraisal district classifies categories of properties according to a variety of factors. Using data from recent property sales, appraisal districts determine the value of properties in each class. They consider differences such as age, location and use to appraise all the properties in each class. The market value of a residence homestead must be determined solely on the basis of its current use regardless of its highest and best use. This means that your homestead must be appraised as such, even if it is located where its best use might be as the site for an office or a parking lot for a mall. In addition, individual characteristics of property must be considered in developing appraisal models and schedules, as well as adjusting values as a result of taxpayer protests. The appraisal district may use three common methods to value property: 1) Market Approach; 2) Income Approach and 3) Cost Approach. The value of property is an estimate of the price for which it would sell on January 1. The appraisal district compares your property to similar properties that have sold recently and determines its value. The Texas Constitution directs the Legislature to require, subject to reasonable exceptions, that a property owner be provided notice of a reevaluation of his or her property and a reasonable estimate of the amount of taxes that would be imposed on the property if the total amount of property taxes for the subdivision were not increased. This is done using a form called Notice of Appraised Value. If the increase in your appraised value is $1,000 or less, the chief appraiser, with the approval of the appraisal district s board of directors, may dispense with the notice. Taxpayers may present objections about the property value, exemptions and special appraisal in a hearing to an appraisal review board. The appraisal review board is an impartial panel of fellow citizens authorized to resolve disputes between the taxpayer and the appraisal district. After listening to the taxpayer and the appraisal district s representative, the appraisal review board will make a determination regarding your property value. The board s decisions are binding only for the years in question. Travis County is located in Central Texas and includes the rapidly growing Austin area. Travis County s population, as of the 2010 census was 1,033,553 and continues to grow rapidly every year. Since the previous census in 2000, the population of Travis County has grown 26.1%. STRATEGIC GOALS AND THE ANNUAL PLANNING PROCESS On July 26, 2012, the director s of the District held their annual director s retreat for fiscal year During the annual director s retreat, planning items for the next fiscal year were discussed. A few of the items discussed for fiscal year 2013 were the district s strategic plan, department strategies and goals, IAAO review, procedure manuals, 2013 reappraisal plan, PVS Ratio Study and the MAPS review. The Chief Appraiser has the ultimate decision making authority, but considers input from the department directors when making her decisions. 2

22 For the first time in the District s history, a strategic plan was developed. All staff was invited to participate in the Strategic Planning process and to provide input on how the agency can continue to improve. The district used the following questions as a guide: 1. What worked very well this past year? a. What surprised you? b. What frustrated you? c. How can this be improved? 2. What did not work well this past year? a. What surprised you? b. What frustrated you? c. How can this be improved? 3. Where do you think we are most efficient? a. Can the processes be applied to other areas? b. How can this be improved? 4. Where do you think we are most inefficient? a. What was the major obstacle to efficiency? b. How can this be improved? 5. How can we improve the accuracy and uniformity of the appraisals produced? 6. Are customers satisfied with the services they receive from the appraisal district? a. Are the staff seen as educated, skilled, trustworthy and their services as valuable? 7. Is the appraisal staff receiving pre-certification education sufficient to their responsibilities? a. Are the continuing education opportunities adequate to remain qualified? b. To improve skill set? c. How can this be improved? 8. Is the District making good use of available technology to deliver its services? a. How can this be improved? 9. Is the District operating at a high level of transparency and accountability? a. How can this be improved? 10. Are there any additional services that the District should be providing to its customers? 11. Are there any additional services that the District should be providing to its staff? 12. If you could change any one policy or procedure, what would it be? 13. What would you consider to be the top three priorities for your department next year? During this process, the District was able to establish a list of strategic goals for fiscal year They are as follows: 1. We will develop appraisals that reflect market value and ensure fairness and uniformity. 2. We will be efficient in business processes and ensure that mission critical tasks are completed in a timely manner with a high level of accuracy. 3. We will collect, create and maintain accurate data. 4. We will ensure that the District maintains a highly educated, motivated and skilled workforce. 5. We will provide customer service that is courteous, professional and accurate. 3

23 OBJECTIVES/STRATEGIES Statements of Intent Goal 1: Develop appraisals that reflect market value and ensure fairness and uniformity. Objective Outcome Measure Strategy Output Measure Efficiency Measure Explanatory Measure Analyze ratio study statistics by neighborhood and school district weekly during valuation and equalization phases in 2013 and guarantee that sales ratio median levels and weighted mean are between 97 and 102 and COD are between 5 and 15. Median Sales Ratio Weighted Mean Sales Ratio COD Maintain an ongoing program of audit and verification activities in support of improved appraisal levels. Number of sales qualified Number of neighborhood profiles created Number of school districts reviews Number of property protests, Number of value reductions Goal 2: Be efficient in business processes and ensure that mission critical tasks are completed in a timely manner with a high level of accuracy. Objective Outcome Measure Strategy Output Measure Efficiency Measure Explanatory Measure Ensure that mission critical tasks of notices, certification and PTAD studies are completed two to three weeks prior to statutory deadline. Percent of accounts noticed at each run date Certification level of 95% as of July 25 Local Value Findings or Exceeds Standard finding Improve compliance by establishing formal plans, timelines, benchmarks, and monitoring programs to ensure that deadlines are met. Increase individual accountability. Number of notices mailed at each run date Number of protests completed 4

24 Goal 3: Collect, create and maintain accurate data. Objective Outcome Measure Strategy Ensure that consistent procedures are followed by all staff and that careful review and consideration is given to each tax parcel appraised. Percent of field cards returned for corrections Percent of accounts requesting 25.25(c) or (d) corrections Accuracy of sales ratio studies Improve quality of data collection by updating procedure manuals' and training staff in procedures, performing quality assurance checks on returned field work, using GIS and other tools for data validation and holding staff accountable for errors discovered. Output Measure Efficiency Measure Explanatory Measure Number of field cards processed Number of errors identified Average time to process field work Goal 4: Ensure that the District maintains a highly educated, motivated and skilled workforce. Objective Ensure that district staff receives sufficient training in their mission critical duty skills to include customer service, exemption administration, programming and technology, record maintenance, mapping, and basic and advance training in appraisal theory and practice. In addition to attaining Registered Professional Appraiser certification, appraisal staff should be encouraged to attain IAAO and Appraisal Institute certifications. Outcome Measure Strategy Output Measure Efficiency Measure Explanatory Measure Increased number of appraisal staff with RPA, IAAO and AI certifications. Increase training budget for external courses and provide more internal training opportunities. Number of classes attended Number of internal training sessions offered 5

25 Goal 5: Provide customer service that is courteous, professional and accurate. Objective Outcome Measure Strategy Attain highest rating possible from those we serve as evidence by feedback provided through interviews, surveys, cards, letters or any other measuring device used in the agency. Percentage of surveyed customers expressing overall satisfaction with services received. Improve services delivered to our internal and external clients through employee training, review and customer satisfaction surveys. Output Measure Efficiency Measure Explanatory Measure Number of customers surveyed Number of customers served ACCOUNTING BASIS AND CONTROLS ACCOUNTING BASIS The District reports its financial activities as a special-purpose government. Specialpurpose governments are governmental entities which engage in a single government program. The financial statements of special-purpose governments combine two types of financial statements into one statement. These two types of financial statements are the government-wide financial statements and the fund financial statements. The fund financial statements are presented with a column for adjustments to convert to the government-wide financial statements. The government-wide financial statements report information on all of the activities of the District. Governmental activities generally are financed through charges for services and intergovernmental revenues. The Statement of Activities reflects all revenues and all expenses of the District. The Statement of Net Position reports all assets and all liabilities of the District. The government-wide statements are reported using the economic resources measurement focus and the accrual basis of accounting. The economic resources measurement focus means all assets and liabilities (whether current or non-current) are included on the Statement of Net Position and the operating statements present increases (revenues) and decreases (expenses) in net total assets. Under the accrual basis of accounting, revenues are recognized when earned. Expenses are recognized at the time the liability is incurred. The fund financial statements provide information about the District s governmental funds. The emphasis of fund financial statements is directed to specific activities of the District. The District reports the general fund as a major governmental fund. It is the District s primary operating fund and currently the District s only fund. This fund is used to account for the acquisition and use of the District s expendable financial resources and the related liabilities. The measurement focus is based on the determination of changes in financial position rather than upon net income determination. Governmental fund financial statements are reported using the current financial resources measurement focus and use the modified accrual basis of accounting. The current financial resources measurement focus means that the aim of the financial statements is to report near-term (current) inflows, outflows, and balances of expendable financial 6

26 resources. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual; i.e., when they become both measurable and available. Expenditures are recorded when the related fund liability is incurred. The annual budget is prepared using the fund financial statement format- current financial resources measurement focus and the use of the modified accrual basis of accounting. FINANCIAL POLICIES AND PROCEDURES During 2012, the District revised the Finance Policy as well as the Investment Policy. The District has spent 2012 focusing on improving internal controls and preventing fraud in the workplace. We recently performed an internal control/fraud analysis to see where we were lacking in internal controls. This significantly helped to see that we were weaker in some areas and possibly too strong in others. The benefit of the internal control put in place has to outweigh the cost. Through this process, the District enacted stronger controls in the following areas: (1) cash management, (2) fixed asset management, (3) vendor/accounts payable fraud and (4) employee reimbursement fraud. The District has an unusual hardship with the fact that there are very few people in the finance department. Where larger organizations have the ability to segregate certain functions, the District does not have that luxury. Stronger controls must be put in place to ensure that the opportunity for fraud does not arise. The Finance Policy was updated to include the internal controls listed above. The District also implemented a new MIP accounting software program. This program helps with internal controls by limiting the authorization that different users have. The District also lacked in written procedures for the accounting functions. Since there are so few people in the finance department, it is imperative that we have written procedures. The finance department now has written procedures with screen shots of the new accounting software so that someone else could step in and perform the accounting functions if needed. The Investment Policy was rewritten to make necessary changes due to the new provisions set forth by the 2009 legislation. The District also enacted more internal controls on the investment functions. The Board of Directors is now getting a monthly report of the investments held by the District as well as a quarterly report with more details on the state of the District s investments as well as the future projections. The District has a Balanced Budget Policy. The District requires that its operating budget be balanced such that budgeted revenues equal budgeted expenditures. The District requires each department to follow the Balanced Budget Policy. Planned deficits for a function or program will be allowed if they are approved by the Chief Appraiser and the Finance Officer, provided that the fund budget is in balance for the organizational entity. BUDGET PROCESS AND PROCEDURES The District is provided very strict guidelines on the budgeting process in the Property Tax Code. This information is presented on the following page and the District follows all guidelines established by Section 6.06 and of the Property Tax Code. A brief overview of the budgeting process is provided below. 7

27 The District begins its annual budgeting process in March. Discussions are held with the Chief Appraiser, the Finance Officer, and the department directors to discuss what the departments budget needs are for the next fiscal year. Once this information is gathered, the Finance Officer prepares the proposed budget based on the Chief Appraisers directives. The proposed budget is finalized no later than 10 days before the board of directors meeting where the proposed budget is to be presented. The District must send the proposed budget to the presiding officer of each taxing unit no later than 10 days before the board of director s meeting where the proposed budget will be presented. This allows any taxing unit to dispute all or part of the budget at that meeting. The proposed budget must be presented no later than June 15 th. During this meeting, the board of directors makes suggestions along with any taxing units that come to the meeting to discuss the proposed budget. The District then takes the budget and revises it to include the changes made at the meeting and the budget must be finalized no later than 10 days before the board of directors meeting where the annual budget will be adopted. The District must again send a copy of the budget to the presiding officer of each taxing unit. The board of directors must hold a public hearing to adopt the annual budget. The secretary of the board must also post the notice of the public hearing in the county newspaper. The District posts this information in the Austin American Statesman. The budget must be adopted no later than September 15 th. Once the budget is adopted, the taxing units have 30 days to file a resolution with the board of director s secretary to disapprove the budget. If governing bodies of a majority of the taxing units entitled to vote on the appointment of board members adopt resolutions disapproving a 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 shall adopt a new budget within 30 days of the disapproval. All budget amendments must be presented to the taxing units 30 days prior to the meeting where the board is set to approve the amendment. A budget amendment changes the final amount due from the taxing unit. The District can make line item transfers without notifying the taxing units. The Chief Appraiser has authority to approve or disapprove any line item transfers. All line item transfers are then presented to the board for approval. Budget line item transfers do not change the final amount of the budget, but simply move budgeted funds from one function or program to another. Budget line item transfers do not require any additional funds from the taxing units and they do not change the amount of any surplus credited back to the jurisdictions at year end. Please see the excerpt provided below from the Property Tax Code which details the budget process that the District follows. SECTION 6.06 PROPERTY TAX CODE, APPRAISAL DISTRICT BUDGET AND FINANCING (a) Each year the Chief Appraiser shall prepare a proposed budget for the operations of the district for the following tax year and shall submit copies to each of the taxing units participating in the district and to the district board of directors before June 15 th. He shall include in the budget a list showing each proposed position, the proposed salary for the position, all benefits proposed for the position, each proposed capital 8

28 expenditure, and an estimate of the amount of the budget that will be allocated to each taxing unit. Each taxing unit entitled to vote on the appointment of board members shall maintain a copy of the proposed budget for public inspection at its principal administrative office. (b) The board of directors shall hold a public hearing to consider the budget. The secretary of the board shall deliver to the presiding officer of the governing body of each taxing unit participating in the district not later than the 10 th day before the hearing. The board shall complete its hearings, make any amendments to the proposed budget it desires, and finally approve a budget before September 15. If governing bodies of a majority of the taxing units entitled to vote on the appointment of board members adopt resolutions disapproving a 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 shall adopt a new budget within 30 days of the disapproval. (c) The board may amend the approved budget at any time, but the secretary of the board must deliver a written copy of the proposed amendment to the presiding officer of the governing body of each taxing unit participating in the district not later than the 30 th day before the date the board acts on it. (d) Each taxing unit participating in the district is allocated a portion of the amount of the budget equal to the proportion that the total dollar amount of property taxes imposed in the district by the unit for the tax year in which the budget proposal is prepared bears to the sum of the total dollar amount of property taxes imposed in the district by each participating unit for that year. If a taxing unit participates in two or more districts, only the taxes imposed in a district are used to calculate the unit s cost allocations in the district. If the number of real property parcels in the district and the taxing unit imposes in excess of 25 percent of the total amount of the property taxes imposed in the district by all of the participating taxing units for a year, the unit s allocation may not exceed a percentage of the appraisal district s budget equal to three times the unit s percentage of the total number of real property parcels appraised by the district. (e) Unless the governing body of a unit and the chief appraiser agree to a different method of payment, each taxing unit shall pay its allocation in four equal payments to be made at the end of each calendar quarter, and the first payment shall be made before January 1 of the year in which the budget takes effect. A payment is delinquent if not paid on the date it is due. A delinquent payment incurs a penalty of 5 percent of the amount of the payment and accrues interest at an annual rate of 10 percent. If the budget is amended, any change in the amount of a unit s allocation is apportioned among the payments remaining. (f) Payments shall be made to a depository designed by the district board of directors. The district s funds may be disbursed only by a written check, draft, or order signed by the chairman and secretary of the board or, if authorized by resolution of the board, by the chief appraiser. (g) If a taxing unit decides not to impose taxes for any tax year, the unit is not liable for any of the costs of operating the district in that year, and those costs are allocated among the other taxing units as if that unit had not imposed taxes in the year used to calculate allocation. However, if that unit has made any payments, it is not entitled to a refund. 9

29 (h) If a newly formed taxing unit or a taxing unit that did not impose taxes in the preceding year imposes taxes in any tax year, that unit is allocated a portion of the amount budgeted to operate the district as if it had imposed taxes in the preceding year, except that the amount of taxes the unit imposes in the current year is used to calculate its allocation. Before the amount of taxes to be imposed for the current year is known, the allocation may be based on an estimate to which the district board of directors and the governing body of the unit agree, and the payments made after that amount is know shall be adjusted to reflect the amount imposed. The payments of a newly formed taxing unit that has no source of funds are postponed until the unit has received adequate tax or other revenues. (i) The fiscal year of an appraisal district is the calendar year unless the governing bodies of three-fourths of the taxing units entitled to vote on the appointment of board members adopt resolutions proposing a different fiscal year and file them with the secretary of the board not more than 12 and not less than eight months before the first day of the fiscal year proposed by the resolutions. If the fiscal year of an appraisal district is changed under this subsection, the chief appraiser shall prepare a proposed budget for the fiscal year as provided by Subsection (a) of this section before the 15 th day of the seventh month preceding the first day of the fiscal year established by the change, and the board of directors shall adopt a budget for the fiscal year as provided by Subsection (b) of this section before the 15 th day of the fourth month preceding the first day of the fiscal year established by the change. Unless the appraisal district adopts a different method of allocation under Section of this code, the allocation of the budget to each taxing unit shall be calculated as provided by Subsection (d) of this section using the amount of property taxes imposed by each participating taxing unit in the most recent tax year preceding the fiscal year established by the change for which the necessary information is available. Each taxing unit shall pay its allocation as provided by Subsection (e) of the section, except that the first payment shall be made before the first day of the fiscal year established by the change and subsequent payments shall be made quarterly. In the year in which a change in the fiscal year occurs, the budget that takes effect on January 1 of that year may be amended as necessary as provided by Subsection (c) of this section in order to accomplish the change in fiscal years. (j) If the total amount of the payments made or due to be made by the taxing units participating in an appraisal district exceeds the amount actually spent or obligated to be spent during the fiscal year for which the payments were made, the chief appraiser shall credit the excess amount against each taxing unit s allocation payments for the following year in proportion to the amount of each unit s budget allocation for the fiscal year for which the payments were made. If a taxing unit that paid its allocated amount is not allocated a portion of the district s budget for the following fiscal year, the chief appraiser shall refund to the taxing unit its proportionate share of the excess funds not later than the 150 th day after the end of the fiscal year for which the payments were made. SECTION PROPERTY TAX CODE, PUBLICATION OF BUDGET (a) Not later than the 10 th day before the date of the public hearing at which the board of directors considers the appraisal district budget, the chief appraiser shall give notice of the public hearing by publishing the notice in a newspaper having general circulation in 10

30 the county for which the appraisal district is established. The notice may not be smaller than one-quarter page of a standard-size or tabloid-size newspaper and may not be published in the part of the paper in which legal notices and classified advertisements appear. (b) The notice must set out the time, date, and place of the public hearing and must set out a summary of the proposed budget. The summary must set out as separate items: (1) The total amount of the proposed budget; (2) The amount of increases proposed from the budget adopted for the current year; and (3) The number of employees to be compensated under the current budget and the number of employees to be compensated under the proposed budget. (c) The notice must state that the appraisal district is supported solely by payments form the local taxing units served by the appraisal district. The notice must also contain the following statement: If approved by the appraisal district board of directors at the public hearing, this proposed budget will take effect automatically unless disapproved by the governing bodies of the county, school districts, cities, and towns served by the appraisal district. A copy of the proposed budget is available for public inspection in the office of each of those governing bodies. OVERVIEW OF SIGNIFICANT BUDGET ITEMS The revenue budget for FY 2013 is $13,375,023. Since the District uses a balanced budget policy, the budgeted revenues equal the budgeted expenditures for the fiscal year for which the budget is prepared. The only source of revenue for the District for FY 2013 is from the taxing units. The taxing units contribute a proportionate share of the District s budget. The contribution for each taxing unit is calculated proportionately to the property taxes imposed by each taxing unit based on the total taxes imposed for all taxing units. If the District has a surplus of revenues over expenditures from the preceding year s budget, the District will reduce the current budget allocation to each taxing unit proportionately for the year that the surplus is from. This is shown as a refund of Appraisal Assessment and is a contra revenue account, which consequently reduces budgeted revenue required by the taxing units for that fiscal year. For FY 2013, the District does not have any surplus funds being credit back to the taxing jurisdictions; therefore, the only revenue source is that of appraisal assessments from the taxing jurisdictions. The District in past budget years has included a small amount of miscellaneous revenue as a revenue source. This can be seen for budget FY 2008 in the chart below. Miscellaneous revenue is money that the District makes through the sale of data or through rendition penalty payments. This amount is not required to be credited back to the taxing jurisdictions and is acceptable for the District to keep. The table and graph on the following page show the total budgeted revenue by source for FY 2013 budget and the previous five years budget histories. 11

31 Budgeted Revenues: Appraisal Assessments to Jurisdictions 10,674,750 11,856,540 11,805,918 12,689,610 12,914,797 13,375,023 Refund of Appraisal Assessments , Other Revenue 100, Total Budgeted Revenues 10,774,750 11,856,540 12,595,720 12,689,610 12,914,797 13,375,023 Percentage Increase over previous year's budget 8.50% 10.40% 6.23% 0.75% 1.77% 3.56% Total Budgeted Revenue by Fiscal Year 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000, Percentage Increase in Budget 12.00% 10.00% 8.00% 6.00% 4.00% 2.00% 0.00%

32 The District has the assumption when estimating revenues for the budget that all taxing units will pay their liability in full. The District s amount of uncollected funds ranges from % of total budget liability in 2010 to % of total budget liability collected in 2003 through 2006, 2008, 2009, and The graph below details the total assessments to the taxing units, the amount collected, the amount uncollected, and the percentage of the total assessment paid. Fiscal Year Ended Dec. 31 Total Assessments to Taxing Entities Amount Collected Amount Uncollected Percent of Assessment ,158,720 8,158, % ,441,948 8,441, % ,164,660 8,164, % ,122,200 8,122, % ,325,763 8,325, % ,829,300 9,829, % ,674,750 10,674, % ,856,540 11,856, % ,595,720 12,591,285 4, % ,689,610 12,689,611 (1) % On a high level view, expenditures are broken down by function. The District uses four categories or functions of expenditures for budgeting purposes: (1) payroll expenditures, (2) supplies expenditures, (3) service expenditures, and (4) capital equipment and debt expenditures. On a more detailed view, expenditures are broken down by general ledger code. This helps the District maintain control over the budget and ensure that the balanced budget policy is being followed. The chart and graph below outlines the budgeted expenditures by function for FY 2013 and the previous five year s budget histories Expenditures by Function: Payroll Expenditures 7,712,317 8,590,020 9,233,320 9,408,750 9,478,244 9,748,017 Supplies Expenditures 551, , , , , ,448 Service Expenditures 1,999,596 2,088,520 2,381,780 2,308,620 2,570,477 2,726,395 Capital Equipment & Debt Expenditures 511, , , , , ,163 Total Budgeted Expenditures 10,774,750 11,856,540 12,595,720 12,689,610 12,914,797 13,375,023 13

33 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 - Total Budgeted Expenditures Three general ledger accounts combine to make the capital expenditures function: (1) capital equipment, (2) debt service- principal, and (3) debt service- interest. Capital equipment is an item that s cost is over the capitalization threshold and must be depreciated over its useful life. The District has established a capital equipment policy that any one item over $1,000 will be depreciated over its useful life. Under the modified accrual basis of accounting, capital equipment is expensed to the general ledger account in the period in which it is purchased. When converting the fund financial statements to the government-wide financial statements, adjusting entries are calculated to account for the depreciation on capital equipment, since the governmentwide statements use the full accrual basis of accounting. Debt service principal and interest are treated similar to the capital equipment. Under the modified accrual basis of accounting, all debts should be expensed in the period that they are incurred. However, debt is typically a long-term and must be adjusted when converted to the government-wide statements using full-accrual basis of accounting. The table and graph below outline the capital expenditures for FY 2013 budget and the previous five years budget histories. Total Capital Expenditures: Capital Equipment 244, , , , , ,163 Debt Service- Principal 263, , Debt Service- Interest 4, , Total Capital Expenditures 511, , , , , ,163 14

34 Total Capital Expenditures 700, , , , , , , As you can see from the graph above, capital equipment has decreased over the past five fiscal years budgets as well as debt service principal and interest due to the recession our economy has faced. Debt service principal and interest both were budgeted for in 2011 for the purchase of a SAN unit through Dell; however, the longterm debt was only on the District s balance sheet for one month. The final table and graph is a summary of the major revenue sources and major expenditure categories by fiscal years for FY 2013 and the previous five years budget histories Revenues: Appraisal Assessments to Jurisdictions 10,674,750 11,856,540 11,805,918 12,689,610 12,914,797 13,375,023 Refund of Appraisal Assessments , Other Revenue 100, Total Revenue 10,774,750 11,856,540 12,595,720 12,689,610 12,914,797 13,375,023 Expenditures: Payroll Expenditures 7,712,317 8,590,020 9,233,320 9,408,750 9,478,244 9,748,017 Supplies Expenditures 551, , , , , ,448 Service Expenditures 1,999,596 2,088,520 2,381,780 2,308,620 2,570,477 2,726,395 Capital Equipment & Debt Expenditures 511, , , , , ,163 Total Expenditures 10,774,750 11,856,540 12,595,720 12,689,610 12,914,797 13,375,023 Net Change in Fund Balance

35 DETAIL BUDGETARY ITEMS At the beginning of 2012, the District implemented a new MIP accounting system. This transition included a new account structure among other things. The budget for FY 2013 looks a bit different from previous years. The budget has been developed with the new account structure in mind, as well as providing information to the reader that is more detailed in an effort to improve transparency. The District has added some information to the budget to give the reader a better understanding of the District and its Budget. The FY 2013 proposed budget total for the District s one and only fund, the general fund, is $13,375,023, a 3.56% increase from the FY 2012 budget. FY 2012 Adopted Budget FY 2013 Proposed Budget $ Change % Change General Fund $12,914,797 $13,375,023 $460, % PERSONNEL EXPENDITURES- The District has decreased the number of personnel by two (2). This was done by not backfilling management positions. The District has eliminated five management positions replacing them with two appraisal positions and one clerical position. Medicare tax expenditure and employee assistance program expenditure both positively correlate with the number of personnel and the total gross wages of the District. The District is also expecting a decrease of approximately 45.3% in unemployment expenditures. SUPPLIES- The District has put more internal controls in place during FY 2012, and because of that, the purchasing of excess supplies will decrease. We expect to have a total reduction in operating supplies of $73,975. REPAIR & MAINTENANCE OF EQUIPMENT- The District is expecting a cost savings in the repair & maintenance of equipment because of a contract negotiation with our copier maintenance provider. This negotiation decreased the monthly cost of copier maintenance by half. APPRAISAL REVIEW BOARD- The Appraisal Review Board is expecting a decrease for FY In the FY 2012 budget, the Appraisal Review Board had $100,000 in postage costs for the certified mail that they send out. In FY 2013, the District has decided to move this postage back to the IT budget where it is easier to track the expenditures. ANNUAL PHOTOGRAPHY- The District will be saving $106,000 in 2013 on the annual photography expenditure. The District has been able to negotiate a multi-year contract with an orthophotography vendor Pictometry. Historical costs to the District for orthophotography and 300 square miles of oblique photography was $190,000 annually. The District has negotiated to receive 1,100 square miles of both ortho and oblique photography at an annual cost of less than $90,000. An outline of the District s budget decreases is shown on the following page. 16

36 Budget Change % Change Category Budget Budget # Personnel (2) -1.54% Salaries 6,417,516 6,591,744 (174,228) -2.64% Medicare Tax 98,446 99,838 (1,392) -1.39% Employee Assistance Program 3,390 3,970 (580) % Unemployment Insurance 24,616 45,000 (20,384) % Postage & Freight- In House 182,350 Postage & Freight-Special 340,000 (14,650) -4.31% Services 143,000 Operating Supplies 71, ,340 (50,250) % Operating Supplies- Equipment 76,090 81,640 (5,550) -6.80% Operating Supplies- Software 15,000 33,175 (18,175) % Microfilm 1,000 4,340 (400) -9.22% Records Management 2,940 Dues & Memberships 15,500 17,505 (2,005) % Travel/Meals/Lodging 26,620 36,040 (9,420) % Telephone 25,800 Wireless Internet 5,400 70,460 (14,400) % Internet Services 24,860 Repair & Maintenance- Equipment 89, ,950 (17,640) % Property Insurance 5,250 7,000 (1,750) % Liability Insurance 22,700 23,800 (1,100) -4.62% Aerial Photography 90, ,000 (106,000) % Deed Copies 4,000 Appraisal Review Board 629, ,758 (99,112) % OVERTIME AND TEMPORARY/CONTRACT WORKERS- These two accounts, overtime expenditure and temporary/contract workers expenditure will increase a total of $20,627. It is still less expensive for the District to engage temporary employees and permit overtime during peak seasons than it would be to hire additional clerical staff. AUTO ALLOWANCE- The addition of one appraisal position has increased the auto allowance expenditure by $8,400 for FY HEALTH INSURANCE- The District is expecting an increase in the health insurance expenditure of $289,251. The District has not had a significant increase in health insurance costs in many years. The expected increase for FY 2013 is due to the high claims experience for the 2011/2012 plan year. In 2009, the legislature required that appraisal districts make health insurance benefits available to district retirees. The costs of these benefits are paid for by the retiree. However, retirees tend to be a senior population with additional health costs that negatively affects the District s overall claims experience. The District also plans to increase the direct pay funding to each employee to $2,

37 DENTAL INSURANCE- The District will be bidding out the dental insurance at the end of We are projecting an increased cost because management has decided a more robust dental plan would be a good benefit of employment with the District. RETIREMENT EXPENDITURE- To date, the District s retirement plan is only 76.7% funded. The Chief Appraiser has decided to make a conscious effort to put the District s retirement plan in a better financial position. The District has a required contribution rate of 16.04% of gross wages and the District has elected to pay a higher contribution rate of 17.0% of gross wages. Because of the new GASB standard that is expected to take effect in 2014, the unfunded liability of the District s retirement plan will be shown on the Statement of Net Position. We are making an effort to decrease our unfunded liability so that the District does not look insolvent when the new GASB standard takes effect. This large unfunded liability could negatively affect the District s ability to secure future loans, good loan terms, and low interest rates. PRINTING & PAPER- For FY 2013, the District will be bringing a few printing and mailing jobs in-house that are currently being outsourced. We budgeted liberally in our printing and paper expenditure accounts because we do not know at this point how much the cost is going to increase or decrease. Obviously the paper expenditure will increase significantly because of the printing in-house; however, we are unsure how much the actual printing cost and the postage cost are going to increase/decrease. The benefits of saving time and having a better control on the printing process significantly outweigh the costs. TRAINING & EDUCATION/SUBSCRIPTIONS- The Chief Appraiser is focusing a lot of her efforts on training and educating the District s staff. She is allowing more staff to attend training seminars and conferences and allowing the staff to purchase more reading materials. The benefit of having better skilled appraisers outweighs the costs of the training. This is the cause of the increase in the books, publications, subscriptions and databases expenditure as well as the training and education expenditure. BOARD OF DIRECTORS- For FY 2013, the District s Board of Directors will be hiring their own general counsel. We have increased the budget by $10,000 for the cost of the Board s general counsel. Currently, the District s records management officer is serving as the taxpayer liaison. There is a push from the Texas Comptroller of Public Accounts to make the taxpayer liaison a more independent position. For FY 2013, the Board of Directors will be hiring a taxpayer liaison who reports directly to the Board. We have increased the budget by $10,000 for this position. We have also included $5,000 to cover board training and travel expenses for the Board of Directors. UTILITIES- The District has increased the budget for utilities for FY City of Austin/Austin Energy has stated that they will be making increases in energy rates in the near future. We have increased our budget accordingly. LITIGATION EXPENDITURES- For FY 2013, the District increased the legal budget by $120,225. During FY 2012, we have been faced with threatening litigation that could cost the District a significant amount of money. During FY 2012, we have realized that litigation can cost the entire year s budget if certain decisions are made. The legal expenditures are significantly hard to determine this far in advance, so the District has budgeted liberally for the legal expenditure accounts. 18

38 ACCOUNTING & AUDIT- The accounting and audit expenditure account will increase $3,000. The contract signed with Weaver & Tidwell during FY 2012 has a contract price of $14,500 for the FY 2012 audit which will be completed in March of This is a $2,000 increase from the price included in the FY 2012 budget. There is an additional $1,000 increase for the Comprehensive Annual Financial Report (CAFR) award and the Distinguished Budget Presentation Award, both presented by the Government Finance Officers Association (GFOA). APPRAISAL SERVICES- The appraisal services expenditure account will increase $29,200 for FY The District has decided to sign a contract with Capitol Appraisal Group to appraise the semiconductor personal property accounts in Travis County that the District previously did in-house. SOFTWARE MAINTENANCE- The District s PACS appraisal software will face an increase of $120,290 in maintenance costs in FY The District also sees a need to perform a few enhancements on the software that come at an additional cost. The District has obtained agreements with Bexar, Denton, McLennan, Ellis and El Paso appraisal districts to share the cost of software enhancements. This will allow all of the participating districts to better leverage their co-development dollars for more significant enhancements and provide a more functional and robust CAMA system for all. BANK AND CREDIT CARD FEES- The District has increased the bank fees expenditure account by $2,400 for FY During FY 2012, the District opened two additional accounts at our depository. The payroll account was reopened as the District began processing the Appraisal Review Board contract payments in-house instead of through ADP, Inc. The miscellaneous revenue account was open in FY 2012 to better account for income that the District does not have to credit back to the taxing entities. The fees associated with these two new bank accounts have caused the budget to increase. CAPITAL EQUIPMENT- The capital equipment expenditure will increase in FY The District is planning on replacing 50 computers throughout the building as well as purchasing a new printer for the Residential Department totaling $12,000 and a new Xerox Copier for the Geographic Information Systems Department totaling $25,000. There will also be some light remodeling of the building totaling $10,000. The District has implemented a replacement program for the update and upgrade of technology items such as desktop computers, monitors, servers, switches, SAN and phone systems. If not spent in the 2013 budget year, the District will request the jurisdictions approve that these excess funds be encumbered for future capital expenditures for this specific designated purpose and eliminate the need for substantial budget increases in future years to cover the cost of keeping pace with technology. BUILDING MAINTENANCE- The District has increased the budget for building repairs and maintenance. The District has 9 total A/C units that are 15 or more years old. We have decided to replace at least four during FY 2013 and the remainder in FY The total increase is $41,800. An outline of the District s budget increases is shown on the following page. 19

39 Budget Change % Change Category Budget Budget Overtime 52,200 34,013 18, % Temporary/Contract/Part Time 17,000 14,560 2, % Retirement 1,154,192 1,068,608 85, % Health Insurance 1,526,378 1,237, , % Dental Insurance 46,080 39,000 7, % Life Insurance 22,947 22, % Disability Insurance 34,199 33,050 1, % Printing 106,546 70,000 60, % Paper 24,300 Information Services 4,829 Books/Publications/ Subscriptions/Data Bases 48,068 71,668 14, % Appraisal Guides 33,235 Training & Education 83,800 49,500 34, % Employee Recognition 10,000 5,000 30, % Board of Directors 25,000 Utilities 104,040 87,360 16, % Attorney & Court Costs 535,000 Attorney Costs- Personnel 40, , , % SOAH 2,100 Arbitration Refunds 28,125 Expert Witness Costs 75,000 60,000 15, % Accounting & Audit 15,500 12,500 3, % Appraisal Services 56,700 27,500 29, % Appraisal Services- Special - Professional Services 96,600 Professional Services- TA 10,000 Professional Services- Payroll 23,000 Building Repair/Maintenance 81, ,300 7, % 78,800 41, % Building Cleaning Services 39,200 Software Maintenance 452, , , % Security Services 26,900 24,750 2, % Capital Equipment 182, ,913 48, % CAPITAL EXPENDITURE BUDGET In governmental accounting, an expenditure is considered to be a capital expenditure when the asset is a newly purchased capital asset or an investment that improves the useful life of an existing capital asset. The Governmental Accounting Standards Board 20

40 provides the following authoritative definition of a capital asset for state and local governments: The term capital asset includes land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. Per the District s capitalization policy, if an expense is a capital expenditure and exceeds $1,000 in cost, the asset needs to be capitalized; this requires the District to spread the cost of the expenditure over the useful life of the asset. If, however, the expense is one that maintains the asset at its current condition, the cost is expensed fully in the year of the purchase. The table below outlines the capital expenditures in the FY 2013 budget. The total dollar amount of the budgeted capital expenditures for FY 2013 is $182,163. Department Capital Asset to be Purchased Budgeted Cost Administration (10) Break Room Renovation $ 10, Appeals (50) Amicus Software Implementation $ 3, GIS (40) Xerox Copier $ 25, Residential (90) Copy Machine $ 12, IT (20) PC Replacement $ 68, Laptop Replacement $ 5, Server Replacement $ 22, Phone System Upgrade $ 5, CISCO Switch Expansion Card $ 10, Online Protest Expansion Storage $ 6, CommVault Upgrade $ 5, ipacs Field Module $ 8, Total Capital Expenditures $ 182, The server replacement capital expenditure is a yearly expenditure. All other capital expenditures are significant nonrecurring capital expenditures. DEBT OBLIGATIONS Appraisal districts are not allowed to issue any debt instruments. The District fully follows this practice. Appraisal districts are, however, allowed to purchase or lease real property or construct new improvements as necessary to establish and operate the appraisal office. The only limitation on purchasing or leasing real property is that threefourths of the taxing units must approve the purchase or lease of the real property. Each taxing unit must send in a resolution to the appraisal district stating the approval. If a taxing unit does not send in a resolution, it is assumed that they disapprove of the purchase or lease of the real property. For fiscal year 2013, the District has no debt and has no intention of issuing debt. 21

41 PERSONNEL BUDGET INFORMATION In FY 2011, the District budgeted for a staff of 128. However, the District was never fully staffed and ended FY 2011 with 123 full-time employees. In FY 2012, the District budgeted for a staff of 130. As of today, August 22, 2012, the District s staff consists of 119 total full-time employees. During the first half of FY 2012, the District eliminated five management positions replacing them with two appraisal positions and one clerical position. This amounts for a decrease in two full-time employees budgeted for FY 2013, bringing the total number of budgeted full-time employees to 128. This information is outlined in the chart below Actual Full-Time Employees 2012 Actual Full-Time Employees YTD 2013 Budgeted Full-Time Employees Appraisal Appraisal Support Information Systems Appeals/Litigation Administration/General Operations PROJECTED CHANGES IN FUND BALANCE The Government Finance Officers Association describes fund balance as The net position of a governmental fund (difference between assets, liabilities, deferred outflows of resources, and deferred inflows of resources. There are five different components of fund balance (nonspendable, restricted, committed, assigned, and unassigned) designed to indicate both: Constraints on how resources of the fund can be spent, and The sources of those constraints. For FY ending December 31, 2011, the District had a total fund balance of $2,236,990 with $101,849 being nonspendable fund balance for prepaid expenses and $2,135,141 being unassigned. The District anticipates having an excess of revenues over expenditures for fiscal year ending December 31, 2012 of approximately $300,000. The District will be implementing a new policy this year where approval letters will be mailed out to the taxing units to approve that the excess funds be made available to satisfy District obligations and/or maintaining funds for future long-term purchases such as new IT equipment or a future purchase of a new building. This new policy will increase the assigned fund balance by approximately $300,000. This District s fund balance is also increased by miscellaneous revenue that appraisal district s are allowed to exempt from the credit of surplus funds back to the jurisdictions. Miscellaneous revenue includes revenue from the sale of data produced by the District as well as any late payment rendition revenue that is split between the District and the county tax assessor-collector. The District expects for the FY ending December 31, 2012 to have approximately $80,000 in miscellaneous revenue that will increase the unassigned fund balance accordingly. 22

42 During FY 2012, the District credited $1,259,667 back to the taxing units which will result in a direct reduction of fund balance. For FY 2013, the District is anticipating a balanced budget, with revenues equaling expenditures. This will result in no change to the fund balance for the FY The information above is displayed in the chart below. Fund Balance, December 31, ,236,990 Estimated Increases in Fund Balance: Excess of Revenues over Expenditures for ,000 Miscellaneous Revenue 80,000 Estimated Decreases in Fund Balance Surplus Credit during 2012 (1,259,667) Estimated Fund Balance, December 31, ,357,323 Estimated Excess of Revenues over Expenditures for FY Estimated Fund Balance, December 31, 2013 $ 1,357,323 LONG-TERM FINANCIAL PLANS The District is currently focusing on three major long-term financial plans: (1) the state of the TCDRS retirement plan, (2) IT replacements that needs to be done every 3 to 5 years, and (3) the need for a larger building in the near future. The District s retirement system is 76.7% funded to date. The District s long-term goal is for the retirement system to be 90.0% funded. The District has also implemented a new policy where approval letters are sent out the all of the taxing units to approve for the District to use surplus funds (the excess of revenues over expenditures) to satisfy the District s future obligations. Some of the excess funds will be applied to the District s retirement plan to decrease the District s unfunded liability. Every three to five years the District s needs to purchase new computer equipment as well as new networking equipment that could cost upwards of $800,000. This a large expense to include in the budget for one year. The cost increases the budget significantly and increases the amount due from the taxing units significantly. The District has decided to include a portion of this amount in each year s budget and then at the end of the year request that the taxing units allow the District to hold the excess funds for future purchases of IT equipment. For 2013, the District made a small step in implementing the plan by including approximately $90,000 in the IT budget for IT replacement costs. The District continues to grow at a rapidly increasing rate. In the next three to seven years, the District will outgrow the building that we are currently in. We are going to ask the jurisdiction to allow the District to hold the excess funds as an assigned fund balance for the future purchase of a new building or the future cost to expand the current building. 23

43 CONTACT INFORMATION Should you have any questions about the District s FY 2013 budget or the budgeting process, please contact Leana Hengst Mann at (512) Ext. 405 or by at Lmann@tcadcentral.org. 24

44 Budget Change % Change Category Budget Budget YTD Estimated Budget Actual Variance # Personnel (2) -1.54% 128 Salaries 6,417,516 6,591,744 (174,228) -2.64% 2,870,389 5,740,778 6,344,100 6,509,932 (165,832) Overtime 52,200 34,013 18, % 28,261 34,013 16,410 38,756 (22,346) Temporary/Contract/Part Time 17,000 14,560 2, % 8,109 14,560 12,800 45,488 (32,688) Auto Allowance 365, ,450 8, % 152, , , ,764 43,486 Medicare Tax 98,446 99,838 (1,392) -1.39% 38,660 77,321 90,780 81,666 9,114 Retirement 1,154,192 1,068,608 85, % 494, ,622 1,039, ,881 78,179 Health Insurance 1,526,378 1,237, , % 554,107 1,108,215 1,237,120 1,022, ,657 Dental Insurance 46,080 39,000 7, % 16,215 32,430 30,960 25,990 4,970 Life Insurance 22,947 22, % 7,586 15,171 17,040 20,228 (3,188) Disability Insurance 34,199 33,050 1, % 10,554 21,109 28,160 28,946 (786) Employee Assistance Program 3,390 3,970 (580) % 2,260 4,520 7,920 3,558 4,363 Workers Compensation 48,980 48, % 12,457 24,914 45,510 45,546 (36) Unemployment Insurance 24,616 45,000 (20,384) % ,800 27,773 (16,973) Payroll Allocation to ARB (63,776) (117,716) 53, % Total Payroll Costs 9,748,017 9,478, , % 4,195,948 8,367,728 9,230,910 9,117, ,919 Printing 106,546 70,000 60, % 78,059 90,000 Paper 24,300 10,573 20,000 Postage & Freight- In House 182,350 32,800 65, ,000 (14,650) -4.31% Postage & Freight- Special Services 143, , ,106 Operating Supplies 71, ,340 (50,250) % 31,119 62,238 Operating Supplies- Equipment 76,090 81,640 (5,550) -6.80% 16,259 32,517 Operating Supplies- Software 15,000 33,175 (18,175) % 1,278 2,556 Furniture and Equipment under $1,000 10,000 10, % 5,075 10,150 68, ,995 (44,845) 263, ,694 55, , ,588 (41,528) 25

45 Budget Change % Change Category Budget Budget YTD Estimated Budget Actual Variance Information Services 4,829 2,494 4,989 Books/Publications/ Subscriptions/Data 71,668 14, % Bases 48,068 19,021 38,043 Appraisal Guides 33,235 1,651 3,302 Microfilm 1,000 1,607 3,214 Records 4,340 (400) -9.22% Management 2, ,422 64,600 52,338 12,262 5,500 3,068 2,432 Total Supplies 718, ,163 (13,715) -1.87% 329, , , ,684 (15,874) Dues & Memberships 15,500 17,505 (2,005) % 4,444 8,888 17,100 16,044 1,056 Travel/Meals/Lodging 26,620 36,040 (9,420) % 12,281 24,563 30,150 7,297 22,853 Training & Education 83,800 49,500 34, % 22,499 44,999 55,800 56,764 (964) Advertising & Legal Notices 31,000 31, % 20,149 30,000 13,000 39,748 (26,748) Employee Recognition 10,000 5,000 30, % 877 1,754-9,580 (9,580) Board of Directors 25, Utilities 104,040 87,360 16, % 35,047 70,094 93,300 91,880 1,420 Telephone 25,800 11,121 22,241 Wireless Internet 5,400 70,460 (14,400) % 2,152 4,304 56,400 46,399 10,001 Internet Services 24,860 13,018 26,036 Attorney & Court Costs 535, , ,735 Attorney Costs- Personnel 40, , , % 14,910 29, , , ,541 SOAH 2, Arbitration Refunds 28,125 19,055 38,110 Expert Witness Costs 75,000 60,000 15, % 2,500 5, Accounting & Audit 15,500 12,500 3, % 11,465 14,000 11,500 65,000 (53,500) Appraisal Services 56,700 23,625 27,500 Appraisal Services- 27,500 29, % 27,500 59,481 (31,981) Special - 24,075 29,200 26

46 Budget Change % Change Category Budget Budget YTD Estimated Budget Actual Variance Professional Services 96,600 35,923 71,846 Professional Services- TA 10, ,300 7, % 8,588 17, , ,674 (122,674) Professional Services- Payroll 23,000 11,640 23,280 Rental Equipment 15,200 15, % 6,905 13,810 24,700 8,617 16,083 Rent Expense 27,800 27, % 11,907 23,814 27,600 25,817 1,783 Repair & Maintenance- Equipment 89, ,950 (17,640) % 16,531 33, ,950 39,709 87,241 Building Repair/Maintenance 81,400 28,779 57,559 78,800 41, % Building Cleaning 109,600 78,049 31,551 Services 39,200 15,592 31,184 Software Maintenance 452, , , % 90, , , , ,058 Property Insurance 5,250 7,000 (1,750) % 1,749 3,498 17,000 9,975 7,025 Liability Insurance 22,700 23,800 (1,100) -4.62% 8,105 16,210 16,000 13,966 2,034 Security Services 26,900 24,750 2, % 5,178 10,357 24,800 25,794 (994) Aerial Photography 90, ,000 (106,000) % 45,040 90,080 Deed Copies 4,000 2,000 4, , ,309 27,691 Vehicle Fuel 2,400 3, % 673 1,347 6,000 2,319 3,681 Vehicle Maintenance Bank Fees 5,400 3,000 2, % 1,938 3,877 4,000 1,667 2,333 Credit Card Fees Appraisal Review Board 629, ,758 (99,112) % , ,070 Total Services 2,726,395 2,570, , % 809,993 1,562,059 2,575,440 1,450,458 1,124,982 Capital Equipment 182, ,913 48, % 52, , , ,026 (190,476) Debt Service- Principal % , ,612 (682,612) Debt Service-Interest % ,900 35,232 (1,332) Total Capital & Debt 182, ,913 48, % 52, , ,450 1,215,871 (874,421) Total Expenditures 13,375,023 12,914, , % 5,388,138 10,626,918 12,689,610 12,342, ,606 27

47 Travis Central Appraisal District 2013 Jurisdiction Estimated Payments Entity ID Jurisdiction 2011 Taxable (Cert 10/3/11) 2011 Tax Rate Total Levy Percent Liability 2013 Estimated Liability Quarterly Payment 01 AUSTIN ISD $ 57,415,231, $ 750,842, % $ 4,103, $ 1,025, CITY OF AUSTIN $ 76,716,283, $ 369,082, % $ 2,017, $ 504, TRAVIS COUNTY $ 98,083,100, $ 476,193, % $ 2,602, $ 650, CITY OF MANOR $ 220,298, $ 1,809, % $ 9, $ 2, DEL VALLE ISD $ 2,879,806, $ 45,066, % $ 246, $ 61, LAKE TRAVIS ISD $ 5,645,065, $ 82,078, % $ 448, $ 112, EANES ISD $ 8,551,453, $ 112,173, % $ 613, $ 153, CITY OF WEST LAKE HILLS $ 1,231,324, $ 657, % $ 3, $ A HAYS CONSOLIDATED ISD $ 6,913, $ 107, % $ $ C TRAVIS CO ESD NO 3 $ 2,019,941, $ 2,019, % $ 11, $ 2, D TRAVIS CO MUD NO 5 $ 80,447, $ 689, % $ 3, $ F TANGLEWD FOREST LTD DIST $ 260,525, $ 528, % $ 2, $ H COTTONWD CREEK MUD NO 1 $ 49,315, $ 478, % $ 2, $ J CYPRESS RANCH WCID NO 1 $ 39,942, $ 359, % $ 1, $ WCID NO 10 $ 2,373,284, $ 662, % $ 3, $ CITY OF ROLLINGWOOD $ 454,426, $ 657, % $ 3, $ VILLAGE OF SAN LEANNA $ 42,761, $ 106, % $ $ LAGO VISTA ISD $ 1,152,240, $ 15,042, % $ 82, $ 20, WCID NO 17 $ 3,568,455, $ 2,141, % $ 11, $ 2, WCID NO 18 $ 453,123, $ 942, % $ 5, $ 1, PFLUGERVILLE ISD $ 6,874,293, $ 105,652, % $ 577, $ 144, A ELGIN ISD $ 151,313, $ 2,484, % $ 13, $ 3, D TRAVIS CO MUD NO 6 $ 147,445, $ 700, % $ 3, $ F CITY OF ROUND ROCK $ 229,435, $ 957, % $ 5, $ 1, G WMSN CO WSID DIST 3 $ 48,083, $ 391, % $ 2, $ H NE TRAVIS CO UTILITY DIST $ 154,563, $ 1,389, % $ 7, $ 1, TRAVIS COUNTY HEALTHCARE $ 98,188,487, $ 77,470, % $ 423, $ 105, J DISTRICT 20 CITY OF PFLUGERVILLE $ 2,843,617, $ 17,033, % $ 93, $ 23,

48 Entity ID Jurisdiction 2011 Taxable (Cert 10/3/11) 2011 Tax Rate 29 Total Levy Percent Liability 2013 Estimated Liability Quarterly Payment 21 CITY OF LAKEWAY $ 2,448,919, $ 4,888, % $ 26, $ 6, COUPLAND ISD $ 2,922, $ 35, % $ $ WCID POINT VENTURE $ 167,961, $ 606, % $ 3, $ HURST CREEK MUD $ 371,564, $ 1,854, % $ 10, $ 2, LAKEWAY MUD $ 965,301, $ 1,980, % $ 10, $ 2, LOST CREEK MUD $ 624,253, $ 1,068, % $ 5, $ 1, A MARBLE FALLS ISD $ 424,452, $ 6,142, % $ 33, $ 8, C WCID 17 STEINER RANCH (DA) $ 1,493,355, $ 7,765, % $ 42, $ 10, D TRAVIS CO MUD NO 7 $ 1,687, $ 15, % $ $ F CITY OF CEDAR PARK $ 56,978, $ 284, % $ 1, $ G TRAVIS CO MUD NO 14 $ 65,976, $ 653, % $ 3, $ WELLS BRANCH MUD $ 699,363, $ 3,287, % $ 17, $ 4, SHADY HOLLOW MUD $ 246,086, $ 123, % $ $ MANOR ISD $ 2,307,288, $ 48,468, % $ 264, $ 66, WCID NO 19 $ 172,525, $ 448, % $ 2, $ WCID NO 20 $ 326,910, $ 1,046, % $ 5, $ 1, DRIPPING SPRINGS ISD $ 7,715, $ 152, % $ $ TRAVIS CO ESD NO 9 $ 5,165,471, $ 4,431, % $ 24, $ 6, A JOHNSON CITY ISD $ 8,680, $ 112, % $ $ D TRAVIS CO MUD NO 8 $ 61,005, $ 440, % $ 2, $ F TRAVIS CO MUD NO 10 $ 100,246, $ 748, % $ 4, $ 1, H WCID 17 FLINTROCK (DA) $ 207,343, $ 933, % $ 5, $ 1, VILLAGE OF CREEDMOOR $ 35,785, $ 111, % $ $ TRAVIS CO ESD NO 1 $ 2,104,790, $ 2,104, % $ 11, $ 2, CITY OF LAGO VISTA $ 634,986, $ 4,000, % $ 21, $ 5, A ROUND ROCK ISD $ 4,862,043, $ 68,977, % $ 377, $ 94, D TRAVIS CO MUD NO 9 $ 3,500, $ 30, % $ $ E SENNA HILLS MUD $ 202,670, $ 1,079, % $ 5, $ 1, F CITY OF ELGIN $ 35,387, $ 266, % $ 1, $ G VILLAGE OF VOLENTE $ 150,752, $ 193, % $ 1, $ H VILLAGE OF WEBBERVILLE $ 15,610, $ 47, % $ $ CITY OF JONESTOWN $ 382,024, $ 2,139, % $ 11, $ 2, TRAVIS CO ESD NO 11 $ 712,817, $ 710, % $ 3, $ TRAVIS CO ESD NO 6 $ 8,723,951, $ 8,723, % $ 47, $ 11,920.26

49 Entity ID Jurisdiction 2011 Taxable (Cert 10/3/11) 2011 Tax Rate Total Levy Percent Liability 2013 Estimated Liability Quarterly Payment 55 VILLAGE OF BRIARCLIFF $ 189,972, $ 223, % $ 1, $ TRAVIS CO ESD NO 5 $ 858,078, $ 858, % $ 4, $ 1, TRAVIS CO ESD NO 4 $ 1,425,894, $ 1,425, % $ 7, $ 1, TRAVIS CO ESD NO 10 $ 1,284,798, $ 1,284, % $ 7, $ 1, RIVER PLACE MUD $ 442,379, $ 1,481, % $ 8, $ 2, E WEST TRAVIS CO MUD NO 3 $ 175,266, $ 476, % $ 2, $ F CITY OF LEANDER $ 188,682, $ 1,382, % $ 7, $ 1, G TRAVIS CO MUD NO 15 $ 172,729, $ 574, % $ 3, $ H WEST TRAVIS CO MUD NO 6 $ 201,643, $ 907, % $ 4, $ 1, J WEST TRAVIS CO MUD NO 8 $ 93,623, $ 832, % $ 4, $ 1, I CITY OF MUSTANG RIDGE $ 51,540, $ 184, % $ 1, $ AUSTIN COMM COLL DIST $ 86,72,531, $ 82,355, % $ 450, $ 112, LEANDER ISD $ 5,248,085, $ 83,775, % $ 457, $ 114, A MOORES CROSSING MUD $ 74,757, $ 680, % $ 3, $ D WEST TRAVIS CO MUD NO 5 $ 187,389, $ 524, % $ 2, $ E VILLAGE OF THE HILLS $ 331,575, $ 98, % $ $ F VILLAGE OF POINT VENTURE $ 172,178, $ 154, % $ $ G WILBARGER CRK MUD NO 1 $ 12,900, $ 122, % $ $ H WILBARGER CRK MUD NO 2 $ 3,589, $ 34, % $ $ TRAVIS CO MUD NO 2 $ 112,312, $ 1,089, % $ 5, $ 1, TRAVIS CO ESD NO 14 $ 1,004,564, $ 1,004, % $ 5, $ 1, TRAVIS CO ESD NO 12 $ 991,971, $ 991, % $ 5, $ 1, TRAVIS CO ESD NO 8 $,458,153, $ 1,458, % $ 7, $ 1, NW TR CO RD DIST 3 GLDN TRI $ 393,848, $ 610, % $ 3, $ C TRAVIS CO MUD NO 3 $ 484,389, $ 2,325, % $ 12, $ 3, E CYPRSS CRK MUD 1 $ 67,391, $ 476, % $ 2, $ G WMSN-TR CO WCID NO 1D $ 254,382, $ 1,070, % $ 5, $ 1, H BELLA VISTA MUD $ 100,104, $ 504, % $ 2, $

50 Entity ID Jurisdiction 2011 Taxable (Cert 10/3/11) 2011 Tax Rate Total Levy Percent Liability 2013 Estimated Liability Quarterly Payment 8I WMSN-TR CO WCID NO 1F $ 50,658, $ 455, % $ 2, $ J WMSN-TR CO WCID NO 1G $ 237,033, $ 1,319, % $ 7, $ 1, CITY OF BEE CAVE $ 825,055, $ 165, % $ $ NORTHTOWN MUD $ 423,263, $ 3,174, % $ 17, $ 4, B TRAVIS CO ESD NO 2 $ 5,908,378, $ 5,908, % $ 32, $ 8, C TRAVIS CO MUD NO 4 $ 52,813, $ 385, % $ 2, $ D LAKESIDE WCID NO 1 $ 105,570, $ 950, % $ 5, $ 1, G LAKESIDE WCID NO 2A $ 181, $ 1, % $ 9.64 $ H LAKESIDE WCID NO 2B $ 67,394, $ 653, % $ 3, $ I LAKESIDE WCID NO 2C $ 59,748, $ 579, % $ 3, $ J LAKESIDE WCID NO 2D $ 52,067, $ 505, % $ 2, $ J TRAVIS CO MUD NO 11 $ 122,689, $ 947, % $ 5, $ 1, K TRAVIS CO MUD NO 12 $ 6,813, $ 68, % $ $ L TRAVIS CO MUD NO 13 $ 6,824, $ 68, % $ $ J KELLY LANE WCID NO 1 $ 50,194, $ 476, % $ 2, $ K KELLY LANE WCID NO 2 $ 2,993, $ 28, % $ $ K BELVEDERE MUD $ 56,988, $ 256, % $ 1, $ K PRESIDENTIAL GLEN MUD $ 6,404, $ 32, % $ $ J LAKESIDE MUD NO 3 $ 37,814, $ 340, % $ 1, $ K TRAVIS CO ESD NO 13 $ 47,644, $ 47, % $ $ BASTROP-TRAVIS COUNTIES ESD 1L NO 1 $ 97,623, $ 92, % $ $ K SUNFIELD MUD NO 1 $ 5, $ % $ 0.29 $ 0.07 TRAVIS CO BEE CAVE ROAD DIST 8L NO 1 $ 122,124, $ 1,172, % $ 6, $ 1,

51 Entity ID Jurisdiction 2011 Taxable (Cert 10/3/11) 2011 Tax Rate Total Levy Percent Liability 2013 Estimated Liability Quarterly Payment 2N NORTH AUSTIN MUD NO 1 $ 74,471, $ 284, % $ 1, $ L TRAVIS CO MUD NO 16 $ 13,950, $ 132, % $ $ M WILLIAMSON/TRAVIS MUD NO 1 $ 89,815, $ 594, % $ 3, $ ANDERSON MILL LIMITED 8N DISTRICT $ 7,172, $ 9, % $ $ L WCID 17 SERENE HILLS (DA) $ 770, $ 5, % $ $ 6.85 TOTALS $ 2,447,158, % $13,375, $ 3,343, Amount due from Jurisdictions $13,375,023 Refund 2011 Surplus Funds $ - Total Revenue to TCAD $13,375,023 Cost of Service to Jurisdictions % * Note: The liabilities shown above have been calculated based on the 2011 tax rate and the 2011 levy. When the 2012 tax rates and levies are set, the numbers will be recalculated. This will change individual liabilities depending upon the tax rates set, levy of each jurisdiction, and the taxable values established for each jurisdiction for

52 Budget Admin Appeals Commercial Customer Geo Info Information Land Per Prop Residential Total Category Appraisal Service Systems Technology Appraisal Appraisal Appraisal Budget # Personnel Salaries 629, , , , , , , ,049 1,898,301 6,417,516 Overtime 4,000 2,000 2,500 15,000 1,200 2,500 25,000 52,200 Temporary/Contract/Part Time 5,000 7,000 5,000 32,000 Auto Allowance 8,250 13,200 64,200 37,800 57, , ,850 Medicare Tax 9,307 7,135 11,803 7,008 8,238 6,247 6,241 12,262 30,205 98,446 Retirement Contribution 109,119 83, ,383 82,158 96,583 73,237 73, , ,127 1,154,192 Health Insurance 190,241 67, , , ,965 78,596 89, , ,578 1,511,378 Dental Insurance 3,240 2,160 4,680 4,680 4,680 2,520 2,880 6,120 15,120 46,080 Life Insurance 1,645 1,097 2,376 2,262 2,262 1,279 1,392 2,958 7,676 22,947 Disability Insurance 3,235 2,480 4,103 2,416 2,863 2,171 2,169 4,262 10,499 34,199 Employee Assistance Program 3,390 3,390 Workers Compensation 48,980 48,980 Unemployment Insurance 1,731 1,154 2,500 2,500 2,500 1,346 1,538 3,269 8,077 24,616 Payroll Allocation to ARB (7,500) (56,276) (63,776) Total Payroll Costs 1,017, ,117 1,123, , , , ,645 1,218,657 2,954,106 9,748,017 Printing 2, ,500 98, , ,546 Paper 16,800 7,500 24,300 Postage & Freight- In House 1, , ,350 Postage & Freight- Special Services 143, ,000 Operating Supplies 9, ,170 2,592 46, ,428 7,560 71,090 Operating Supplies- Equipment 73,090 3,000 76,090 Operating Supplies- Software 15,000 15,000 Furniture & Equipment under $ ,000 10,000 Information Services 3, ,829 33

53 Budget Admin Appeals Commercial Customer Geo Info Information Land Per Prop Residential Total Category Appraisal Service Systems Technology Appraisal Appraisal Appraisal Budget Books, Publications, Subscriptions & Databases 1,850 6,520 11,930 12, , ,431 1,100 48,068 Appraisal Guides , ,160 6,540 33,235 Microfilm 1,000 1,000 Records Management 2,940 2,940 Total Supplies 49,324 7,499 38,695 14,531 5, ,627 2,581 19,522 13, ,448 Dues & Memberships 9,970 1, ,825 15,500 Travel, Meals & Lodging 11,440 3,500 1,000 1,000 1,000 4,230 1, ,000 26,620 Training & Education 30,340 6,250 4,005 3,900 2,075 14,250 3,565 7,195 12,220 83,800 Advertising & Legal Notices 31,000 31,000 Employee Recognition 10,000 10,000 Board of Directors 25,000 25,000 Utilities 104, ,040 Telephone 25,800 25,800 Wireless Internet 5,400 5,400 Internet Services 24,860 24,860 Legal & Attorney 535, ,000 Legal & Attorney- Personnel 40,000 40,000 SOAH 2,100 2,100 Arbitration Refunds 28,125 28,125 Legal Fees- Expert Witness 75,000 75,000 Accounting & Audit 15,500 15,500 Appraisal Services 56,700 56,700 Appraisal Services- Special - Professional Services 17,800 78,800 96,600 Professional Services- TA 10,000 10,000 34

54 Budget Admin Appeals Commercial Customer Geo Info Information Land Per Prop Residential Total Category Appraisal Service Systems Technology Appraisal Appraisal Appraisal Budget Professional Services- Payroll 23,000 23,000 Rental- Office Machines 15,200 15,200 Rental- Storage Space 18,200 9,600 27,800 Hardware/Equipment Maintenance 13,310 4,500 71,500 89,310 Building Maintenance 81,400 81,400 Building Cleaning Service 39,200 39,200 Software Maintenance 6, , ,544 Property Insurance 5,250 5,250 Liability Insurance 22,700 22,700 Security Services 26,900 26,900 Aerial Photography 90,000 90,000 Deed Copies 4,000 4,000 Vehicle Fuel 2,400 2,400 Vehicle Maintenance Bank Fees 5,400 5,400 Credit Card Fees - Appraisal Review Board 629,646 Total Services 642, ,615 5,760 4,955 11, ,894 5,105 8,250 17,045 2,726,395 Capital Equipment 10,000 3,500 25, ,663 12, ,163 Debt Service- Principal - Debt Service-Interest - Total Capital & Debt 10,000 3, , , , ,163 Total Expenditure 1,704,640 1,319,731 1,168, , ,394 2,039, ,331 1,246,429 3,011,229 13,375,023 Total 2013 Budget $13,375,023 35

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56 Departmental Budget Recap Department Number of 2012 % of TCAD Employees Budget Budget Administration 9 $1,719, % Appeals 6 $1,319, % Commercial Appraisal 13 $1,168, % Customer Service 13 $752, % Geographic Information Systems 13 $888, % Information Technology 7 $2,039, % Land Appraisal 8 $615, % Personal Property Appraisal 17 $1,246, % Residential Appraisal 42 $2,996, % Appraisal Review Board * $629, % Total Appraisal District 128 $13,375, % * The ARB, while included in the district budget, is managed separately from the appraisal district. 37

57 % of Total Budget ARB 4.71% Administration 12.86% Residential Appraisal 22.40% Appeals 9.87% Personal Property Appraisal 9.32% Land Appraisal 4.60% Information Technology 15.25% Commercial Appraisal 8.73% Customer Service 5.62% Geographic Information Systems 6.64% Payroll Cost by Division $3,500,000 $3,000,000 Residential Appraisal $2,500,000 $2,000,000 $1,500,000 $1,000,000 Admin Appeals Commercial Appraisal Customer Service Geo Info Systems IT Land/Ag Appraisal Personal Property Appraisal $500,000 $0 Total Expenditures by Division $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 Admin Appeals Commercial Appraisal Geo Info Customer Systems Service Information Technology Land/Ag Appraisal Personal Property Appraisal Residential Appraisal 38

58 Total Budget Comparisons Millions Budgeted Payroll Cost Millions ARB Budget $100,

59 Budgeted Full-Time Employees by Function Budgeted FTE by Function Budgeted Appraisal Staff Budgeted Information Systems Staff Budgeted Admin/General Staff Function/Program Appraisal Information Systems Administration/General Operations Total

60 Budgeted Full-time Employees vs. Actual Full-time Employees Personnel Comparison Budgeted Personnel Actual Personnel Year # of Budgeted Personnel Actual Personnel NA NA 41

61 TRAVIS CENTRAL APPRAISAL DISTRICT DEPARTMENT BUDGETS

62 Administration Chief Appraiser (1) Administrative Asst. (1) Deputy Chief of Appraisal (1) Human Resource Director (1) Finance & Facilities Officer (1) Records Mgmt. Officer (1) Maintenance/Janitor (1) Administration Coord. (1) Mail Clerk Messenger (1) Employee Position Number Positions Position Grade Hourly Range Auto Allowance Employee Insurance* Chief Appraiser 1 Exempt , Deputy Chief of Appraisal 1 Exempt Human Resource Director Finance and Facility Officer Records Management Officer Administration Coordinator Administrative Assistant Maintenance Technician Mail Clerk/Messenger * Employee Insurance is comprised of $ for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month. 42

63 Administration Function & Strategic Goals The Administration Department s function is to plan, organize, direct and control the business support functions related to human resources, budget, finance, purchasing, payroll, facilities maintenance, exemptions, records management and mail service. The administration department is comprised of the Chief Appraiser and her executive assistant, the Deputy Chief of Appraisal, the Human Resources department, the Finance Department, the Records Management Officer, and the maintenance and mail staff for the District. Administration Department Strategic Goals Goal 1 Goal 2 Goal 3 Director Input on Budget Timekeeping Management Training 43

64 Administration Number of Personnel Budget Detail Description Salaries $629,627 See detailed personnel listing Overtime $4,000 Overtime Seasonal & Temporary $5,000 Temporary accounting/hr assistant during busy season Auto Allowance $8,250 See detailed personnel listing Medicare Tax $9,307 District pays a matching 1.45% contribution of gross wages Retirement $109,119 District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0% Health Insurance $190, ,052 District pays an average contribution of $ per employee per month 89,189 Direct Pay Funding- Average payout of funding for employees. Each employee is eligible for $2,500 in direct pay funding. Dental Insurance $3,240 District pays an average contribution of $30.00 per employee per month Life Insurance $1,645 District pays an average contribution of $15.23 per employee per month Disability Insurance $3,235 District pays a participation of.504% of base salary per employee per month Employee Assistance Program $3,390 District pays $ per month to participate in the Interface EAP program. Workers Compensation $48,980 This amount was calculated on a per employee basis. The cost per employee is $ All employees of the District are budgeted under Admin for worker's compensation. Unemployment Insurance $1,731 The district expects to spend approximately $25,000 for unemployment costs in This is approximately $ per employee. Total Payroll Costs $1,017,766 44

65 Administration Number of Personnel Budget Detail Description Printing $2, Accounts Payable Checks 250 ARB Payroll Checks 250 Check Request Forms 250 Leave Request Forms 700 Printing of Chief Appraiser's Performance Review 163 Business Cards (Avg. of 5 sets per year at $32.50 each) 12 ID Badges (Avg. of 4 per year at $3 each) 79 Name Plates (Avg. of 4 per year at $19.80 each) Paper $16,800 16,800 Copy Paper- 12 orders of 45 cartons at $1,400 each Postage & Freight- In House $1, Federal Express Charges 1,050 PO Box Rental Operating Supplies $9,380 6,480 Office Supplies- $60 per employee per month 1,500 Records Management Storage Boxes 1,300 First Aid Supplies 100 Postage Meter Supplies Furniture and Equipment under $1,000 $10,000 Non-capitalizable Furniture and Equipment Information Services $3,500 3,000 Metro Study 500 RealtyTrac Books/Publications/Subscriptions/ $1, Austin American Statesman Data Bases 100 Austin Business Journal 500 GASB Pronouncements 200 Survey Monkey 750 Miscellaneous publications Appraisal Guides $ Texas Property Tax Code Microfilm $1, Microfilming - Certified Appraisal Roll Microfilming - Permanent Records ($300 X Times) Records Management $2,940 1,440 Shredding - $120/Month 1,500 CT Shredding - Warehouse Records Destruction Total Supplies $49,324 45

66 Administration Number of Personnel Budget Detail Description Dues & Memberships $9,970 2,500 Walnut Creek Improvement Association 100 Metro CAD 500 TASB Risk Management Fund 480 ARMA Dues Texas Department of Licensing & 110 Regulation 35 Texas Social Security Program - ERS 360 Government Finance Officers Association 75 Government Treasurers' Organization of Texas 1,800 TAAD Annual Membership 100 Comptroller's Coop Membership 400 IAAO Memberships 3,000 Other 100 TAAO Membership 410 IREM Membership Travel/Meals/Lodging $11,440 8,400 TAAD Conference - 12 Hotel $700/Room 540 TAAD Conference - Meals 500 Records Manager 1,000 IAAO Conference- Hotel Rooms & Meals 1,000 GIS/CAMA Conference- Hotel Rooms & Meals Training & Education $30,340 2,100 Chief Appraiser 1,500 Human Resources Director 1,500 Finance & Facilities Officer 1,050 Records Management 1,500 Other Administrative Staff 400 IAAO Conference 500 GIS/CAMA Conference 2,100 TAAD Conference 10,000 IAAO In-house Training Classes 3,000 Management Training 350 Property Tax Institute 750 Legislative Update 300 Certified Public Finance Officer- Certification Materials 500 Certified Public Finance Officer- 2 of 5 Exams 1,500 Tuition Reimbursement for TCAD Employees 1,500 Angelou Economic Forecast Forum 1,000 IREM Economic Forecast Forum 500 Social Security Presentation 290 USPAP Refresher Services- Subtotal $51,750 46

67 Administration 2013 Services- Continued Budget Detail Description Advertising/Legal Notices $31,000 7,000 Property Tax Benefits 7,000 Property Tax Protest Procedures 7,000 ARB Notice Accepting Application 4,000 Notice of Budget 3,000 Other Notices 3,000 Employment Ads $250/month Utilities $104,040 96,000 Electricity & Water - $8,000/Month 4,200 Trash Pickup - $350/Month 1,440 Recycling - $120/Month 2,400 Cable- $200 per month Telephone & Communication $25,800 Local/Long Distance Telephone - $2,150/Month Wireless Internet $5,400 AT&T Mobility wireless data cards Employee Recognition $10,000 Employee recognition Board of Directors $25,000 10,000 Taxpayer Liaison Officer 10,000 General Counsel 5,000 Other costs associated with the BOD Legal & Attorney- Personnel $40,000 Human resources legal costs Accounting & Audit $15,500 14,500 Annual Audit Cost 1,000 CAFR & Budget Submission to GFOA Appraisal Services $56,700 27,300 Industrial, Utility & Mineral Appraisals 29,400 Semiconductor/Manufacturing Appraisals Professional Services $17,800 7,000 Direct Pay Administrative Fee 3,300 Flex System Administrative Fee 5,000 Public Relations 1,000 Phone System Voice Work 1,000 Software Assistance 500 Interpreter Professional Services- Payroll $23,000 23,000 Payroll Processing Fees Rental Office Machines $15, Postage Security Devise Rental - Annual Charge 14,400 Copier Leases - $1,200/Month Services- Subtotal $369,440 47

68 Administration 2013 Services- Continued Budget Detail Description Rental Storage Space $18,200 15,000 Off-site warehouse & storage - $1,250/Month 3,200 Parking Lot Lease - $800/Month for 4 Months Repair & Maintenance- Equipment $13,310 5,260 Pitney Bowes Mail Equipment 500 Fire Alarm System 850 Elevator Maintenance 200 Security System 3,000 Other Equipment 3,500 Phone System Maintenance Building Repair/Maintenance $81,400 11,400 Grounds Maintenance - $950/Month 48,000 Building Maintenance - $5,000/Month 22,000 Replace 4 old A/C units Building Cleaning Service $39,200 30,000 Janitorial Services - $3,500/Month 2,500 Excess paper products during protest season 3,000 Carpet Cleaning twice a year 1,200 Tile scrubbing once a year 2,500 Special Cleaning Software Maintenance $6,000 6,000 MIP Accounting Software Annual Maintenance Property Insurance $5,250 4,500 Real and Personal Property 750 Public Employee Dishonesty Liability Insurance $22,700 7,500 General Liability 14,000 Errors & Omissions Liability 1,200 Automobile Liability Security Services $26,900 4,200 Building Patrol - $350/Month 300 Security System Monitoring 400 Fire Alarm Monitoring 22,000 Armed security officer during ARB Hearings Vehicle Fuel $2,400 Vehicle Fuel - $200/Month Vehicle Maintenance $600 Vehicle Maintenance - $50/Month Services- Subtotal $215,960 48

69 Administration 2013 Services- Continued Budget Detail Description Bank Fees $5,400 Bank Charges - $450/Month Capital Expenditures $10,000 Break Room Renovation Services- Subtotal $15,400 Services-Subtotal from page 39 $51,750 Services-Subtotal from page 40 $369,440 Services-Subtotal from page 41 $215,960 Services-Subtotal from page 42 $15,400 Total Services $652,550 49

70 Administration Change % Change Budget Category Budget Budget # Personnel % Salaries 629, ,531 8, % Overtime 4,000 2,500 1, % Temporary/Contract/Part Time 5,000-5,000 N/A Auto Allowance 8,250 8, % Medicare Tax 9,307 9, % Retirement 109,119 98,130 10, % Health Insurance 190,241 85, , % Dental Insurance 3,240 2, % Life Insurance 1,645 1, % Disability Insurance 3,235 3, % Employee Assistance Program 3, , % Workers Compensation 48,980 3,391 45, % Unemployment Insurance 1,731 3,115 (1,384) % Payroll Allocation to ARB % Total Payroll Costs 1,017, , , % Printing 2,204 Paper 16,800 3,725 15, % Postage & Freight- In House 1,350 Postage & Freight-Special Services - - 1,350 N/A Operating Supplies 9,380 7,700 1, % Operating Supplies- Equipment N/A Operating Supplies- Software - 4,000 (4,000) % Furniture and Equipment under $1,000 10,000 10, % Information Services 3,500 Books/Publications/Subscriptions/Data Bases 1,850 Appraisal Guides 300 6,500 (850) % Microfilm 1,000 Records Management 2,940 4,340 (400) -9.22% Total Supplies 49,324 36,265 13, % 50

71 Administration Change % Change Budget Category Budget Budget Dues & Memberships 9,970 8,555 1, % Travel/Meals/Lodging 11,440 22,040 (10,600) % Training & Education 30,340 7,650 22, % Advertising & Legal Notices 31,000 31, % Employee Recognition 10,000 Board of Directors 25,000 5,000 30, % Utilities 104,040 87,360 16, % Telephone 25,800 Wireless Internet 5,400 Internet Services - 27,600 3, % Attorney & Court Costs - Attorney Costs- Personnel 40,000 SOAH - Arbitration Refunds - 12,500 27, % Expert Witness Costs N/A Accounting & Audit 15,500 12,500 3, % Appraisal Services 56,700 Appraisal Services- Special - 27,500 29, % Professional Services 17,800 Professional Services- TA - Professional Services- Payroll 23,000 34,500 6, % Rental Equipment 15,200 15, % Rent Expense 18,200 18, % Repair & Maintenance- Equipment 13,310 11,300 2, % Building Repair/Maintenance 81,400 Building Cleaning Services 39,200 78,800 41, % Software Maintenance 6,000-6,000 N/A Property Insurance 5,250 7,000 (1,750) % Liability Insurance 22,700 23,800 (1,100) -4.62% Security Services 26,900 24,750 2, % Aerial Photography - Deed Copies N/A Vehicle Fuel 2,400 Vehicle Maintenance 600 3, % Bank Fees 5,400 Credit Card Fees - 3,000 2, % Appraisal Review Board N/A Total Services 642, , , % 51

72 Administration Change % Change Budget Category Budget Budget Capital Equipment 10,000-10,000 N/A Debt Service-Principal % Debt Service-Interest % Total Capital & Debt 10,000-10,000 N/A Total Expenditures 1,719,640 1,336, , % Administration Total Expenditures Comparison 2,000,000 1,600,000 1,200, , ,000 $1,719,640 $1,336,

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74 Appeals Number Positions Position Grade Hourly Range Auto Allowance Employee Insurance* Employee Position Sr. Litigation Attorney , Sr. Litigation Appraiser , Litigation Attorney , Arbitration Appraiser , Paralegals * Employee Insurance is comprised of $ for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month. 54

75 Appeals Function & Strategic Goals The Appeals Department is responsible for representing the District in litigation matters including resolving District Court and State Office of Administrative Hearings lawsuits and arbitrations. The appeals department has other functions such as preparing and answering discovery, preparing pleadings and motions; attending depositions, formal hearings, mediations, and settlement conferences; pretrial preparation and trial attendance. The appeals department, specifically the Senior Litigation Attorney, provides the TCAD staff with legal advice on day-to-day issues that arise, including, but not limited to, exemption issues, tax code interpretation, contract review, open meetings issues, public information requests and personnel issues. Appeals Department Strategic Goals Goal 1 Goal 2 Goal 3 Managing lawsuits Communication Time management 55

76 Appeals Number of Personnel Detail Description Budget Salaries $476,871 See detailed personnel listing Overtime $2,000 Overtime Auto Allowances $13,200 See detailed personnel listing Medicare Tax $7,135 District pays a matching 1.45% contribution of gross wages Retirement $83,652 District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0% Health Insurance $67,368 District pays an average contribution of $ per employee per month Dental Insurance $2,160 District pays an average contribution of $30.00 per employee per month Life Insurance $1,097 District pays an average contribution of $15.23 per employee per month Disability Insurance $2,480 District pays a participation of.504% of base salary per employee per month Unemployment Insurance $1,154 The district expects to spend approximately $25,000 for unemployment costs in This is approximately $ per employee. Total Payroll Costs $657,117 56

77 Appeals Number of Personnel Detail Description Budget Printing $ Business Cards- $32.50 per employee 24 Employee ID Badges- $4 per employee 40 Name Plates- Avg. of 2 per year at $19.80 ea. Operating Supplies $720 $10 per employee per month - office supplies Books/Publications/Subs $6,520 3,600 West Payment Center Information Charges criptions/data Bases 400 Texas Cause of Action Texas Rules of Civil Trials 100 Texas Pretrial Deadline Calculator 300 Texas Civil Forms 200 Texas Rules of Evidence Handbook 400 Texas Practice Handbook on Discovery 500 Other Miscellaneous Publications 220 Wallstreet Journal 600 Marshall & Swift Valuation Service Total Supplies $7,499 57

78 Appeals Number of Personnel Budget Detail Description Dues & Memberships $1,640 1,210 Appraisal Institute 110 TDLR License Renewal 320 Paralegal Division Annual Membership Travel/Meals/Lodging $3,500 For use in conjunction with appraisal courses & meetings Training & Education $6,250 1,000 Sr. Litigation Attorney 1,000 Litigation Attorney 1,000 Sr. Litigation Appraiser 500 Arbitration Appraiser 750 Paralegal (2) 2,000 Legal Seminar - 7 Hotel Rooms Attorney & Court Costs $535,000 Outside attorneys' fees, court costs & arbitration fees; legal settlements SOAH $2,100 Estimated 7 per year at $300 each Arbitration Refunds $28,125 Estimated 125 per year at $225 each Expert Witness Costs $75,000 Expert Witness Costs Capital Equipment $3,500 To implement Amicus software Total Services $655,115 58

79 Appeals Budget Change % Change Category Budget Budget # Personnel 6 7 (1) % Salaries 476, ,175 (51,304) -9.71% Overtime 2,000-2,000 N/A Temporary/Contract/Part Time % Auto Allowance 13,200 13, % Medicare Tax 7,135 7,850 (715) -9.11% Retirement 83,652 84,021 (369) -0.44% Health Insurance 67,368 66, % Dental Insurance 2,160 2, % Life Insurance 1,097 1,218 (121) -9.97% Disability Insurance 2,480 2,599 (119) -4.58% Employee Assistance Program (210) % Workers Compensation - 2,637 (2,637) % Unemployment Insurance 1,154 2,423 (1,269) % Payroll Allocation to ARB % Total Payroll Costs 657, ,048 (53,931) -7.58% Printing 259 Paper - Postage & Freight- In House - Postage & Freight-Special Services N/A % Operating Supplies 720 1,260 (540) % Operating Supplies- Equipment % Operating Supplies- Software % Furniture and Equipment under $1, % Information Services - Books/Publications/Subscriptions/Data Bases 6,520 Appraisal Guides - Microfilm - Records Management - 6,800 (280) -4.12% % Total Supplies 7,499 8,060 (561) -6.96% 59

80 Appeals Budget Change % Change Category Budget Budget Dues & Memberships 1,640 3,750 (2,110) % Travel/Meals/Lodging 3,500 3, % Training & Education 6,250 5, % Advertising & Legal Notices % Employee Recognition % Board of Directors - Utilities % Telephone - Wireless Internet % Internet Services - Attorney & Court Costs 535,000 Attorney Costs- Personnel - 487,500 77, % SOAH 2,100 Arbitration Refunds 28,125 Expert Witness Costs 75,000 60,000 15, % Accounting & Audit % Appraisal Services % Appraisal Services- Special - Professional Services - Professional Services- TA % Professional Services- Payroll - Rental Equipment % Rent Expense % Repair & Maintenance- Equipment % Building Repair/Maintenance % Building Cleaning Services - Software Maintenance % Property Insurance % Liability Insurance % Security Services % Aerial Photography % Deed Copies - Vehicle Fuel % Vehicle Maintenance - Bank Fees % Credit Card Fees - Appraisal Review Board % Total Services 651, ,000 91, % 60

81 Appeals Budget Change % Change Category Budget Budget Capital Equipment 3,500-3,500 N/A Debt Service-Principal % Debt Service-Interest % Total Capital & Debt 3,500-3,500 N/A Total Expenditures 1,319,731 1,279,108 40, % Appeals Total Expenditure Comparison 1,330,000 1,320,000 1,310,000 1,300,000 1,290,000 1,280,000 1,270,000 1,260,000 1,250,000 $1,319,731 $1,279,

82 Commercial Appraisal Employee Position Number Positions Position Grade Hourly Range Auto Allowance Employee Insurance* Director Commercial Appraisal , Commercial Appraisal Managers , Special Projects Appraiser , Commercial Appraisers , Commercial Support Manager Support Specialist III Support Specialist I * Employee Insurance is comprised of $ for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month. 62

83 Commercial Appraisal Function and Strategic Goals The Commercial Appraisal department is responsible for appraising all commercial properties within Travis County, including all multifamily properties of five units and larger, retail, office, industrial and lodging properties. This department must gather the data pertaining to quality, classification and value of complex commercial properties. They are responsible for scheduling that allows for the systematic processing of commercial protests in a timely manner that will allow the District to certify timely as well as perform appraisals, data collection, sales analysis and estimates for construction costs for various types of commercially properties. Commercial Department Strategic Goals Goal 1 Goal 2 Goal 3 Complete fieldwork and valuation for first run Accuracy (under 5% change during protest) Data collection (sales) and evidence preparation 63

84 Commercial Appraisal Number of Personnel Budget Detail Description Salaries $749,815 See detailed personnel listing Overtime $0 Overtime Auto Allowances $64,200 See detailed personnel listing Medicare Tax $11,803 Retirement $138,383 Health Insurance $145,965 District pays a matching 1.45% contribution of gross wages District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0% District pays an average contribution of $ per employee per month Dental Insurance $4,680 District pays an average contribution of $30.00 per employee per month Life Insurance $2,376 District pays an average contribution of $15.23 per employee per month Disability Insurance $4,103 District pays a participation of.504% of base salary per employee per month Unemployment Insurance $2,500 The district expects to spend approximately $25,000 for unemployment costs in This is approximately $ per employee. Total Payroll Costs $1,123,824 64

85 Commercial Appraisal Number of Personnel Budget Detail Description Printing $ Business Cards- $32.50 per employee 9 Employee ID Badges- Avg. of 3 per year at $3 each 119 Name Plates- Avg. of 6 per year at $19.80 each Operating Supplies $780 $5 per employee per month Information Services $ Loopnet.com- Commercial Sales Info 190 Realtyrates.com Books/Publications/ Subscriptions/Data Bases $11,930 3,500 Austin Investors Interest 80 Austin Business Journal 2,000 Other miscellaneous subscriptions 350 Annual Trends PKF Consulting 6,000 Reis Services Subscription Appraisal Guides $24, Austin Area Apartment Survey 250 Austin Office Market Survey 250 Austin Area Multi-tenant Retail Survey 260 Texas Property Tax Codes ,000 CoStar annual subscriptions & other publications for aiding in appraising commercial properties Total Supplies $38,695 Dues & Memberships TDLR Registration Appraisal $55 each 205 IREM Membership for C. Brown Training & Education 4, TAAD Course #4 200 TAAD Course # TAAD Level III Review & Test 500 TAAD Course #5 750 TAAD Course #7 580 TAAD Course #31 1,350 Legal Seminar Travel/Meals/Lodging 1,000 To use in conjunction with conferences & seminars Total Services $5,760 65

86 Commercial Budget Change % Change Category Budget Budget # Personnel % Salaries 749, ,602 (53,787) -6.69% Overtime % Temporary/Contract/Part Time % Auto Allowance 64,200 64, % Medicare Tax 11,803 11, % Retirement 138, ,719 13, % Health Insurance 145, ,713 22, % Dental Insurance 4,680 3, % Life Insurance 2,376 2, % Disability Insurance 4,103 3, % Employee Assistance Program (390) % Workers Compensation - 4,898 (4,898) % Unemployment Insurance 2,500 4,500 (2,000) % Payroll Allocation to ARB % Total Payroll Costs 1,123,824 1,147,693 (23,869) -2.08% Printing 550 Paper - Postage & Freight- In House - Postage & Freight-Special Services N/A % Operating Supplies 780 2,340 (1,560) % Operating Supplies- Equipment % Operating Supplies- Software % Furniture and Equipment under $1, % Information Services 549 Books/Publications/Subscriptions/Data Bases 11,930 Appraisal Guides 24,885 Microfilm - Records Management - 29,300 8, % % Total Supplies 38,695 32,040 6, % 66

87 Commercial Budget Change % Change Category Budget Budget Dues & Memberships 755 1,000 (245) % Travel/Meals/Lodging 1,000 1, % Training & Education 4,005 5,000 (995) % Advertising & Legal Notices % Employee Recognition % Board of Directors - Utilities % Telephone - Wireless Internet % Internet Services - Attorney & Court Costs - Attorney Costs- Personnel % SOAH - Arbitration Refunds - Expert Witness Costs % Accounting & Audit % Appraisal Services % Appraisal Services- Special - Professional Services - Professional Services- TA % Professional Services- Payroll - Rental Equipment % Rent Expense % Repair & Maintenance- Equipment % Building Repair/Maintenance % Building Cleaning Services - Software Maintenance % Property Insurance % Liability Insurance % Security Services % Aerial Photography % Deed Copies - Vehicle Fuel % Vehicle Maintenance - Bank Fees % Credit Card Fees - Appraisal Review Board % Total Services 5,760 7,000 (1,240) % 67

88 Commercial Budget Change % Change Category Budget Budget Capital Equipment % Debt Service-Principal % Debt Service-Interest % Total Capital & Debt % Total Expenditure 1,168,279 1,186,733 (18,454) -1.56% Commercial Appraisal Total Expenditures Comparison 1,200,000 $1,186,733 1,180,000 $1,168,279 1,160,000 1,140,000 1,120,000 1,100,

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90 Customer Service Employee Position Number Positions Position Grade Hourly Range Allowances Employee Insurance* Customer Service Director Asst. Director Customer Service Exemptions Administrator Customer Service Representatives Receptionist * Employee Insurance is comprised of $ for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month. 70

91 Customer Service Function and Strategic Goals The Customer Service Department is responsible for representing the District in frequent contact with the public. This department assists property owners, property tax professionals, attorneys and the general public with any request. The customer service department administers homestead, veterans, disability and over-65 exemptions, as well as answering general questions received primarily from walk-in and telephone inquiries. This department is responsible for ensuring that exemptions are fairly and consistently granted per the Texas Property Tax Code. Customer Service Department Strategic Goals Goal 1 Goal 2 Goal 3 Efficiency in processing exemptions Improving customer service Cross training on other department functions 71

92 Customer Service Number of Personnel Budget Detail Description Salaries $483,281 See detailed personnel listing Overtime $2,500 Overtime Auto Allowances $ 0 See detailed personnel listing Medicare Tax $7,008 District pays a matching 1.45% contribution of gross wages Retirement $82,158 District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0% Health Insurance $145,965 District pays an average contribution of $ per employee per month Dental Insurance $4,680 District pays an average contribution of $30.00 per employee per month Life Insurance $2,262 District pays an average contribution of $15.23 per employee per month Disability Insurance $2,416 District pays a participation of.504% of base salary per employee per month Unemployment Insurance $2,500 The district expects to spend approximately $25,000 for unemployment costs in This is approximately $ per employee. Total Payroll Costs $732,770 72

93 Customer Service Number of Personnel Budget Printing $211 Detail Description 162 Business Cards-Avg. of 5 sets per year at $32.50 each 9 ID Badges- (Avg. of 3 per year at $3 each) 40 Name Plates- Avg. of 2 per year at $19.80 ea. Information Service $ 300 Death Data File from TX Dept of State Health Services Operating Supplies $1,170 Office Supplies- $7.50 per employee per month Books/Publications/ $12,600 9,000 Accurint publication Subscriptions/Data Bases 3,600 Lexis Nexis Appraisal Guides $ Texas Property Tax Codes Total Supplies $14,531 Dues & Memberships $55 TDLR Registration Appraisal Licenses Training & Education $3,900 3,000 In House Customer Service Training 275 TAAD Course #2 250 TAAD Course #3 175 Property Tax Institute 200 Legislative Update Travel/Meals/Lodging $1,000 For use in conjunction with appraisal courses and meetings Total Services $4,955 73

94 Customer Service Budget Change % Change Category Budget Budget # Personnel (1) -7.14% Salaries 483, ,901 (38,619) -7.40% Overtime 2,500 2, % Temporary/Contract/Part Time % Auto Allowance % Medicare Tax 7,008 7,568 (560) -7.40% Retirement 82,158 80,999 1, % Health Insurance 145, ,229 12, % Dental Insurance 4,680 4, % Life Insurance 2,262 2,436 (174) -7.14% Disability Insurance 2,416 2,505 (89) -3.54% Employee Assistance Program (420) % Workers Compensation - 5,275 (5,275) % Unemployment Insurance 2,500 4,846 (2,346) % Payroll Allocation to ARB % Total Payroll Costs 732, ,878 (33,108) -4.32% Printing 211 Paper - Postage & Freight- In House - Postage & Freight-Special Services - 1,000 (789) N/A % Operating Supplies 1,170 6,250 (5,080) % Operating Supplies- Equipment % Operating Supplies- Software % Furniture and Equipment under $1, % Information Services 300 Books/Publications/Subscriptions/Data Bases 12,600 Appraisal Guides 250 Microfilm - Records Management - 9,800 3, % % Total Supplies 14,531 17,050 (2,519) % 74

95 Customer Service Budget Change % Change Category Budget Budget Dues & Memberships (145) % Travel/Meals/Lodging 1,000 1, % Training & Education 3,900 4,388 (488) % Advertising & Legal Notices % Employee Recognition % Board of Directors - Utilities % Telephone - Wireless Internet % Internet Services - Attorney & Court Costs - Attorney Costs- Personnel % SOAH - Arbitration Refunds - Expert Witness Costs % Accounting & Audit % Appraisal Services % Appraisal Services- Special - Professional Services - Professional Services- TA % Professional Services- Payroll - Rental Equipment % Rent Expense % Repair & Maintenance- Equipment % Building Repair/Maintenance % Building Cleaning Services - Software Maintenance % Property Insurance % Liability Insurance % Security Services % Aerial Photography % Deed Copies - Vehicle Fuel % Vehicle Maintenance - Bank Fees % Credit Card Fees - Appraisal Review Board % Total Services 4,955 5,588 (633) % 75

96 Customer Service Budget Change % Change Category Budget Budget Capital Equipment % Debt Service-Principal % Debt Service-Interest % Total Capital & Debt % Total Expenditure 752, ,516 (36,260) -4.60% Customer Service Total Expenditures Comparison 800, , , , , , , , ,000 $752,256 $788,

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98 Geographic Information Systems Employee Position Number Positions Position Grade Hourly Range Auto Allowance Employee Insurance* Director GIS GIS/PACS Manager Sr. GIS/PACS Technicians GIS/Software Technicians Records Specialists * Employee Insurance is comprised of $ for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month. 78

99 Geographic Information Systems Function & Strategic Goals The Geographic Information Systems (GIS) department is responsible for maintaining an ArcSDE Geodatabase, which includes analyzing, compressing, versioning, creating new feature classes, adding new database fields, updating attribute indexes, adding new attribute indexes, and domains. This department is also responsible for updating the GIS layers in the ArcSDE Geodatabase, file and personal geodatabases, and creating shapefiles for field representatives and external users. GIS Department Strategic Goals Goal 1 Goal 2 Goal 3 Completing work Training Updating maps 79

100 Geographic Information Systems Number of Personnel Budget Detail Description Salaries $563,736 See detailed personnel listing Overtime $15,000 Overtime Auto Allowances $ - See detailed personnel listing Medicare Tax $8,174 District pays a matching 1.45% contribution of gross wages Retirement $95,835 Health Insurance $145,965 District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0% District pays an average contribution of $ per employee per month Dental Insurance $4,680 District pays an average contribution of $30.00 per employee per month Life Insurance $2,262 District pays an average contribution of $15.23 per employee per month Disability Insurance $2,841 District pays a participation of.504% of base salary per employee per month Unemployment Insurance $2,500 The district expects to spend approximately $25,000 for unemployment costs in This is approximately $ per employee. Total Payroll Costs $ 846,227 80

101 Geographic Information Systems Number of Personnel Budget Detail Description Printing $91 65 Business Cards- Avg. of 2 per year at $32.50 each 6 ID Badges- Avg. of 2 per year at $3 each Name plates- Average of 1 per year at 20 $19.80 Paper $2,500 2,500 Plotter Paper Operating Supplies $2,592 1,092 Office Supplies- $7 per month per employee 1,500 Printing Supplies for field maps Books/Publications/ Subscriptions/Data Bases $500 Outside information sources, databases, directories, and other subscription Total Supplies $5,592 Training & Education $2, Association of Texas Appraisers 2,000 GIS/CAMA Conference Travel/Meals/Lodging $1,000 For use in conjunction with appraisal courses and meetings, specifically the TAAD Conference Repair & Maintenance Equipment $4,500 Xerox 6204 Copier Maintenance Deed Copies $4,000 Deed copies from the Travis County Clerk Capital Equipment $25,000 New Xerox Copier Total Services $ 36,575 81

102 Geographic Information Systems Change % Change Budget Category Budget Budget # Personnel (1) -7.14% Salaries 568, ,005 (36,869) -6.09% Overtime 15,000 25,313 (10,313) 0.00% Temporary/Contract/Part Time % Auto Allowance % Medicare Tax 8,238 8,773 (535) -6.10% Retirement 96,583 93,897 2, % Health Insurance 145, ,229 12, % Dental Insurance 4,680 4, % Life Insurance 2,262 2,436 (174) -7.14% Disability Insurance 2,863 2,904 (41) -1.40% Employee Assistance Program (420) % Workers Compensation - 5,275 (5,275) % Unemployment Insurance 2,500 4,846 (2,346) % Payroll Allocation to ARB % Total Payroll Costs 846, ,298 (40,071) -4.52% Printing 2,500 Paper - Postage & Freight- In House - Postage & Freight-Special Services - 8,500 (6,000) N/A % Operating Supplies 2,592 5,100 (2,508) % Operating Supplies- Equipment % Operating Supplies- Software % Furniture and Equipment under $1, % Information Services - Books/Publications/Subscriptions/Data Bases 500 Appraisal Guides - Microfilm - Records Management % % Total Supplies 5,592 14,100 (8,508) % 82

103 Geographic Information Systems Change % Change Budget Category Budget Budget Dues & Memberships % Travel/Meals/Lodging 1,000 2,000 (1,000) % Training & Education 2,075 5,238 (3,163) % Advertising & Legal Notices % Employee Recognition % Board of Directors - Utilities % Telephone - Wireless Internet % Internet Services - Attorney & Court Costs - Attorney Costs- Personnel % SOAH - Arbitration Refunds - Expert Witness Costs % Accounting & Audit % Appraisal Services % Appraisal Services- Special - Professional Services - Professional Services- TA % Professional Services- Payroll - Rental Equipment % Rent Expense % Repair & Maintenance- Equipment 4,500 6,000 (1,500) % Building Repair/Maintenance % Building Cleaning Services - Software Maintenance % Property Insurance % Liability Insurance % Security Services % Aerial Photography - 4, % Deed Copies 4,000 Vehicle Fuel % Vehicle Maintenance - Bank Fees % Credit Card Fees - Appraisal Review Board % Total Services 11,575 17,238 (5,663) % 83

104 Geographic Information Systems Change % Change Budget Category Budget Budget Capital Equipment 25,000-25,000 N/A Debt Service-Principal % Debt Service-Interest % Total Capital & Debt 25,000-25,000 N/A Total Expenditure 888, ,636 (29,242) -3.19% GIS Total Expenditures Comparison 920,000 $917, , , ,000 $888, , ,

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106 Information Technology Employee Position Number Positions Position Grade Hourly Range Auto Allowance Employee Insurance* Director of Information Technology Operations Manager Network Support Manager Database Analyst Help Desk Technical Support Tech. Support Specialist Help Desk Application Support * Employee Insurance is comprised of $ for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month. 86

107 Information Technology Function and Strategic Goals The Information Technology (IT) department manages the activities of the information technology environment including the network, security, database, and CAMA software administration. This department is highly technical in all areas for troubleshooting, evaluating, and recommending changes to current and future network requirements to meet the District s needs. The IT department works closely with management and the District s software vendor to help design and implement new software features and programming changes, including changes required by legislative mandate. This department coordinates supplement processing with entities and district staff, works with various departments of the taxing units to electronically exchange information, and provide data/information for all taxing units as requested and also processes records requests requiring computer generated information. Information Technology Department Strategic Goals Goal 1 Goal 2 Goal 3 Goal 4 Goal 5 Website upgrades Phone system upgrades Cross train staff PC upgrades PACS enhancements 87

108 Information Technology Number of Personnel Budget Detail Description Salaries $430,808 See detailed personnel listing Payroll Allocation to ARB $ (7,500) TCAD employee cost allocated to ARB Auto Allowances $ - See detailed personnel listing Overtime $1,200 Overtime Medicare Tax $6,247 District pays a matching 1.45% contribution of gross wages Retirement $73,237 Health Insurance $78,596 District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0% District pays an average contribution of $ per employee per month Dental Insurance $2,520 District pays an average contribution of $30.00 per employee per month Life Insurance $1,279 District pays an average contribution of $15.23 per employee per month Disability Insurance $2,171 District pays a participation of.504% of base salary per employee per month Unemployment Insurance $1,346 The district expects to spend approximately $25,000 for unemployment costs in This is approximately $ per employee. Total Payroll Costs $589,906 88

109 Information Technology Number of Personnel Budget Detail Description Printing $98,550 10,000 Notice of Protest Inserts 3,500 Certified Mailer Inserts 7,500 Taxpayer Evidence 7,750 Renditions 45,000 Notice of Appraised Value Printing 2,500 Board Order Inserts 1,000 SOAH Arbitration Notices 1,300 BPP Return Envelopes 20,000 TCAD Envelopes Paper $7,500 2,500 IT Paper 5,000 Paper for in-house mailings Postage & Freight $181,000 13,000 Renditions postage 13,000 Notice of Protest Mailings 5,000 Ag Denial Letters & Correspondence 150,000 General Mail Postage Postage- Special Services $143, ,000 Notice of Appraised Values Postage 13,000 Notice of Protest Mailings Operating Supplies $46,500 15,000 Printing Supplies 27,000 Office & PC Supplies 4,500 Field Card Printing Supplies Operating Supplies- Software $15,000 See Operating Supplies-Software Details Operating Supplies- Equipment $73,090 See Operating Supplies- Equipment Details Books/Publications/ $2, SQL Server Magazine Subscription/Data Bases 450 Manuals 375 Lynda Tutorial Subscription 1,882 Various TrainSignal Publications Appraisal Guides $100 Texas Property Tax Code 2013 Total Supplies $567,627 89

110 Information Technology Number of Personnel Budget Detail Description Dues & Memberships $ TDLR Registration Training & Education $14,250 3,000 TAAD Courses 600 TAAD Seminar 150 PTD Conference 500 TA Conference 10,000 Network Training Travel/Meals/Lodging $4,230 2,360 1,870 Travel Expenses while at TAAD Conference Travel Expenses while at TA Conference Professional Services $78,800 75,800 Services provided by Subvenion 3,000 GIS Contract Services Professional Services- TA $10,000 PACS services beyond Co-Dev Charges Rental Storage Space $9, /mo. Off-site storage for computer backups, microfiche, & permanent records Hardware/Equipment Maintenance $71,500 See hardware maintenance details Software Maintenance $446,544 See software maintenance details Internet Services $24,860 See telephone & communications details Aerial Photography $90,000 County-wide aerial photography Capital Expenditures $131,663 ($1,000 or more) See Hardware/Software Capital Expenditure details Total Services $881,557 90

111 Information Technology Hardware Maintenance Unit Total Price CISCO Maintenance Contract 1 25,000 25,000 APC Maintenance 1 4,500 4,500 Printer Maintenance ,000 Other Equipment & PC Maintenance 12 3,000 36,000 Total Hardware Maintenance $ 71,500 Software Maintenance Total Cost PACS Co-Development Programming: PACS Appraisal Maintenance 142,750 GIS Viewer Maintenance 6,500 Pictometry Interface Maintenance 2,125 GIS Appraiser Maintenance 2,750 Internet Property Search Module Maintenance 12,000 Report Designer Maintenance 1,100 ipacs Maintenance 3,000 Commvault 22,319 ESRI 30,000 SPSS 4,500 Amicus 5,500 PACS Co-Development Programming 200,000 Barracuda 5,000 Marshall & Swift 1,500 McAfee 7,500 Total Software Maintenance $ 446,544 Internet & Data Services Units Unit Total Cost Cost ipad Data Plan ,360 Internet Services ,000 PrismNet Co-Loc Servers ,000 PrismNet ISP Services ,400 Domain Registration Domain Certificates Total Internet & Data Services $ 24,860 91

112 Information Technology Operating Supplies- Equipment Units Unit Total (Less than $1,000) Cost Cost Hardware: Emergency Hard Drives ,500 Monitors ,750 ipad Field Devices ,000 Miscellaneous Parts & Supplies 12 2,000 24,000 LTO4 Back-up Tapes- 100 pack 2 7,500 15,000 UPS Battery Replacements ,840 Total Operating Supplies- Equipment $ 73,090 Operating Supplies- Software Units Unit Total (Less than $1,000) Cost Cost Software: GIS Analyst Upgrade 1 10,000 10,000 Miscellaneous Software Purchases ,000 Total Operating Supplies- Software $ 15,000 92

113 Information Technology Hardware/Software Capital Expenditures Units Unit Total ($1,000 or more) Cost Cost Hardware: PC Replacements 50 1,375 68,750 Laptops 5 1,183 5,913 Servers 3 7,500 22,500 Phone System Upgrades 1 5,000 5,000 CISCO Switch Expansion Card 1 10,000 10,000 Online Protest Expansion Storage 1 6,000 6,000 Software: CommVault Upgrade 1 5,000 5,000 ipacs Field Module 1 8,500 8,500 Total Hardware/Software Capital Expenditures $ 131,663 93

114 Information Technology Change % Change Budget Category Budget Budget # Personnel % Salaries 430, ,003 (28,195) -6.14% Overtime 1,200 1, % Temporary/Contract/Part Time % Auto Allowance % Medicare Tax 6,247 6,656 (409) -6.15% Retirement 73,237 71,237 2, % Health Insurance 78,596 66,615 11, % Dental Insurance 2,520 2, % Life Insurance 1,279 1, % Disability Insurance 2,171 2,203 (32) -1.44% Employee Assistance Program (210) % Workers Compensation - 2,637 (2,637) % Unemployment Insurance 1,346 2,423 (1,077) % Payroll Allocation to ARB (7,500) (38,230) 30, % Total Payroll Costs 589, ,272 12, % Printing 98,550 Paper 7,500 Postage & Freight- In House 181,000 Postage & Freight-Special Services 143,000 53,625 52, % 335,000 (11,000) -3.28% Operating Supplies 46,500 85,500 (39,000) % Operating Supplies- Equipment 73,090 81,640 (8,550) % Operating Supplies- Software 15,000 29,175 (14,175) % Furniture and Equipment under $1, % Information Services - Books/Publications/Subscriptions/Data Bases 2,887 Appraisal Guides 100 Microfilm - Records Management - 2, % % Total Supplies 567, ,127 (19,500) -3.32% 94

115 Information Technology Change % Change Budget Category Budget Budget Dues & Memberships 110 1,195 (1,085) % Travel/Meals/Lodging 4,230 3, % Training & Education 14,250 5,725 8, % Advertising & Legal Notices % Employee Recognition - Board of Directors % Utilities % Telephone - Wireless Internet - 42,860 (18,000) % Internet Services 24,860 Attorney & Court Costs - Attorney Costs- Personnel - SOAH % Arbitration Refunds - Expert Witness Costs % Accounting & Audit % Appraisal Services - Appraisal Services- Special - Professional Services 78,800 Professional Services- TA 10, % 87,800 1, % Professional Services- Payroll - Rental Equipment % Rent Expense 9,600 9, % Repair & Maintenance- Equipment 71,500 89,650 (18,150) % Building Repair/Maintenance - Building Cleaning Services % Software Maintenance 446, , , % Property Insurance % Liability Insurance % Security Services % Aerial Photography 90,000 Deed Copies - Vehicle Fuel - Vehicle Maintenance - Bank Fees - Credit Card Fees - 196,000 (106,000) % % % Appraisal Review Board % Total Services 749, ,884 (18,990) -2.47% 95

116 Information Technology Change % Change Budget Category Budget Budget Capital Equipment 131, ,913 (2,250) -1.68% Debt Service-Principal % Debt Service-Interest % Total Capital & Debt 131, ,913 (2,250) -1.68% Total Expenditure 2,039,090 2,067,196 (28,106) -1.36% IT Total Expenditures Comparison 2,070,000 $2,067,196 2,060,000 2,050,000 2,040,000 $2,039,090 2,030,000 2,020,

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118 Land/Ag Appraisal Employee Position Number Positions Position Grade Hourly Range Auto Allowance Employee Insurance* Land Director , Land Analyst , Land Appraisers , Ag Administrator Support Specialist * Employee Insurance is comprised of $ for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month. 98

119 Land/Ag Appraisal Functions and Strategic Goals The Land/Ag Appraisal Department is responsible for the fair and equitable appraisal of all land/agriculture in Travis County. This department is in charge of valuing all land, builder s inventory and placing productivity (usually called Ag) values on properties. The Land/Ag appraisal department cooperates with the other appraisal departments to manage complex valuation and review of the Land appraisal roll for ad valorem taxation in compliance with generally accepted appraisal methodology, Uniform Standards of Professional Appraisal Practice, the Texas Property Tax Code, and other applicable laws. Land/Ag Appraisal Department Strategic Goals Goal 1 Goal 2 Goal 3 Address problem neighborhoods Lake front land values Rural land tables 99

120 Land/Ag Appraisal Number of Personnel Budget Detail Description Salaries $392,627 See detailed personnel listing Overtime $ - Overtime Auto Allowances $37,800 See detailed personnel listing Medicare Tax $6,241 District pays a matching 1.45% contribution of gross wages Retirement $73,173 District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0% Health Insurance $89,824 District pays an average contribution of $ per employee per month Dental Insurance $2,880 District pays an average contribution of $30.00 per employee per month Life Insurance $1,392 District pays an average contribution of $15.23 per employee per month Disability Insurance $2,169 District pays a participation of.504% of base salary per employee per month Unemployment Insurance $1,538 The district expects to spend approximately $25,000 for unemployment costs in This is approximately $ per employee. Total Payroll Costs $607,

121 Land/Ag Appraisal Number of Personnel Budget Detail Description Printing $ Business Cards- Avg. of 5 per year at $32.50 each 9 ID Badges- Avg. of 3 per year at $3 each 40 Name Plates- Average of 2 at $19.80 Operating Supplies $960 Office Supplies- $10 per Employee per month Books/Publications/ Subscriptions/Databases $250 Outside information sources, databases and incidental programming; publications & annual subscriptions for aiding in determining value of agricultural and real properties Appraisal Guides $1, Texas Property Tax Codes 1,000 CoStar annual subscriptions & other publications for aiding in appraising commercial properties Total Supplies $2,581 Dues & Memberships $ TDLR Registration Appraisal $55 each 100 Miscellaneous Dues & memberships Training & Education $3, TAAD Course #4 400 TAAD Course # Level III RPA Review & Test 750 TAAD Course #5 500 TAAD Course #7 250 TAAD Course # TAAD Course # Level IV RPA Review & Test Travel/Meals/Lodging $1,000 For use in conjunction with appraisal courses and meetings Total Services $ 5,

122 Land/Ag Appraisal Change % Change Budget Category Budget Budget # Personnel % Salaries 392, ,524 (10,897) -2.70% Overtime % Temporary/Contract/Part Time % Auto Allowance 37,800 37,800 (0) 0.00% Medicare Tax 6,241 6,399 (158) -2.47% Retirement 73,173 68,494 4, % Health Insurance 89,824 76,131 13, % Dental Insurance 2,880 2, % Life Insurance 1,392 1, % Disability Insurance 2,169 2, % Employee Assistance Program (240) % Workers Compensation - 3,014 (3,014) % Unemployment Insurance 1,538 2,769 (1,231) % Payroll Allocation to ARB % Total Payroll Costs 607, ,282 3, % Printing 211 Paper - Postage & Freight- In House - Postage & Freight-Special Services (39) % 5000 (5000) % Operating Supplies 960 1,440 (480) % Operating Supplies- Equipment % Operating Supplies- Software % Furniture and Equipment under $1, % Information Services - Books/Publications/Subscriptions/Data Bases 250 Appraisal Guides 1,160 Microfilm - Records Management - 1, % % Total Supplies 2,581 7,690 (5,109) % 102

123 Land/Ag Appraisal Change % Change Budget Category Budget Budget Dues & Memberships % Travel/Meals/Lodging 1,000 1, % Training & Education 3,565 2,500 1, % Advertising & Legal Notices % Employee Recognition % Board of Directors - Utilities % Telephone - Wireless Internet % Internet Services - Attorney & Court Costs - Attorney Costs- Personnel % SOAH - Arbitration Refunds - Expert Witness Costs % Accounting & Audit % Appraisal Services % Appraisal Services- Special - Professional Services - Professional Services- TA % Professional Services- Payroll - Rental Equipment % Rent Expense % Repair & Maintenance- Equipment % Building Repair/Maintenance % Building Cleaning Services - Software Maintenance % Property Insurance % Liability Insurance % Security Services % Aerial Photography % Deed Copies - Vehicle Fuel % Vehicle Maintenance - Bank Fees % Credit Card Fees - Appraisal Review Board % Total Services 5,105 4,000 1, % 103

124 Land/Ag Appraisal Change % Change Budget Category Budget Budget Capital Equipment % Debt Service-Principal % Debt Service-Interest % Total Capital & Debt % Total Expenditure 615, ,972 (641) -0.10% Land/Ag Appraisal Total Expenditures Comparison 700, , , , , , ,000 - $615,331 $615,

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126 Business/Personal Property Appraisal Employee Position Number Positions Position Grade Hourly Range Auto Allowance Employee Insurance* Director Personal Property Appraisal Manager Personal Property Support Staff Sr. Personal Property Analyst , Personal Property Appraisers , Support Specialist III Support Specialists Administrative Assistant * Employee Insurance is comprised of $ for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month. 106

127 Business/Personal Property Appraisal Function and Strategic Goals The Business/Personal Property (BPP) Appraisal department is responsible for the fair and equitable appraisal of all business and personal property in Travis County. This department is responsible for valuing all personal property accounts, including equipment, inventory, furniture, fixtures and vehicles; they are also responsible for administering abatements, special inventory and freeport. Additionally, they oversee contract appraisals for utilities, transportation and minerals. Business/Personal Property Appraisal Department Strategic Goals Goal 1 Goal 2 Goal 3 Access to Austin Energy data Online renditions Efficient rendition processing 107

128 Personal Property Number of Personnel Budget Detail Description Salaries $788,049 See detailed personnel listing Overtime $2,500 Overtime Auto Allowances $57,600 See detailed personnel listing Temporary/Seasonal Work $7,000 Temporaries to complete assigned activities during peak periods Medicare Tax $12,262 District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0% Retirement $143,760 District pays a contribution of 16.04% of gross salary Health Insurance $190,877 District pays an average contribution of $ per employee per month Dental Insurance $6,120 District pays an average contribution of $30.00 per employee per month Life Insurance $2,958 District pays an average contribution of $15.23 per employee per month Disability Insurance $4,262 District pays a participation of.504% of base salary per employee per month Unemployment Insurance $3,269 The district expects to spend approximately $25,000 for unemployment costs in This is approximately $ per employee. Total Payroll Costs $ 1,218,

129 Personal Property Number of Personnel Budget Detail Description Printing $ Business Cards- $32.50 per employee 51 ID Badges- $3 per employee 40 Name Plates- Average of 2 at $19.80 Operating Supplies $1,428 $7 per employee per month Books/Publications/ Subscriptions/Data Bases $10, Aircraft Bluebook 1,041 NADA Guides 166 BUC Used Boat Guide 445 Orion Blue Book Publications 190 Truck blue books & other publications 1,100 Guide for Construction Equipment 12 American Hospital Association 6,800 InfoNation, Inc. 150 City of Austin Electric Utility Meter Database 60 Texas Parks and Wildlife 307 Local Business News & Newspapers Information Service $ TX Dept. of Transportation Vehicle Inquiries Appraisal Guides $6, Texas Property Tax Codes 6,200 TaxAuto Tax Guide Total Supplies $19,522 Dues & Memberships $605 TDLR Registration Appraisal $55 each Training & Education $7,195 5,000 IAAO In-house Training 250 TAAD Course #3 200 TAAD Course # Level III RPA Review & Test 250 TAAD Course #5 250 TAAD Course #7 870 TAAD Course #31 Travel/Meals/Lodging $450 For use in conjunction with appraisal courses & meetings Total Services $8,

130 Business Personal Property Appraisal Change % Change Budget Category Budget Budget # Personnel (1) -5.56% Salaries 788, ,104 (65,055) -7.63% Overtime 2,500 2, % Temporary/Contract/Part Time 7,000 3,360 3, % Auto Allowance 57,600 62,400 (4,800) 0.00% Medicare Tax 12,262 13,275 (1,013) -7.63% Retirement 143, ,086 1, % Health Insurance 190, ,294 19, % Dental Insurance 6,120 5, % Life Insurance 2,958 3,132 (174) -5.56% Disability Insurance 4,262 4,394 (132) -3.00% Employee Assistance Program (610) % Workers Compensation - 6,782 (6,782) % Unemployment Insurance 3,269 6,231 (2,962) % Payroll Allocation to ARB % Total Payroll Costs 1,218,657 1,274,568 (55,911) -4.39% Printing 643 Paper - Postage & Freight- In House - Postage & Freight-Special Services - 1,500 (857) % % Operating Supplies 1,428 1,750 (322) % Operating Supplies- Equipment % Operating Supplies- Software % Furniture and Equipment under $1, % Information Services 480 Books/Publications/Subscriptions/Data Bases 10,431 Appraisal Guides 6,540 Microfilm - Records Management - 10,431 7, % % Total Supplies 19,522 13,681 5, % 110

131 Business Personal Property Appraisal Change % Change Budget Category Budget Budget Dues & Memberships (50) -7.63% Travel/Meals/Lodging % Training & Education 7,195 2,000 5, % Advertising & Legal Notices % Employee Recognition % Board of Directors - Utilities % Telephone - Wireless Internet % Internet Services - Attorney & Court Costs - Attorney Costs- Personnel % SOAH - Arbitration Refunds - Expert Witness Costs % Accounting & Audit % Appraisal Services % Appraisal Services- Special - Professional Services - Professional Services- TA % Professional Services- Payroll - Rental Equipment % Rent Expense % Repair & Maintenance- Equipment % Building Repair/Maintenance % Building Cleaning Services - Software Maintenance % Property Insurance % Liability Insurance % Security Services % Aerial Photography % Deed Copies - Vehicle Fuel % Vehicle Maintenance - Bank Fees % Credit Card Fees - Appraisal Review Board % Total Services 8,250 3,105 5, % 111

132 Business Personal Property Appraisal Change % Change Budget Category Budget Budget Capital Equipment % Debt Service-Principal % Debt Service-Interest % Total Capital & Debt % Total Expenditure 1,246,429 1,291,354 (44,925) -3.48% Business Personal Property Total Expenditures Comparison 1,300,000 $1,291,354 1,280,000 1,260,000 1,240,000 1,220,000 $1,246,

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134 Residential Appraisal Employee Position Number Positions Position Grade Hourly Range Auto Allowance Employee Insurance* Director Residential Appraisal Residential Appraisal Managers , Residential Support Manager Residential Appraisal Analysts , Residential Appraisal Analysts , Residential Appraisal Analysts , Residential Appraisers , Mobile Home Appraiser Administrative Assistant Support Specialist Residential Support Team Leader ARB Administrative Assistant Data Collector , Support Specialists * Employee Insurance is comprised of $ for health insurance, $35.00 for dental insurance, and $15.23 for life insurance per employee per month. 114