MILAM APPRAISAL DISTRICT Adopted Budget. Reimbursable expenses - copies & postage

Transcription

1 MILAM APPRAISAL DISTRICT 2018 Adopted Budget Reimbursable expenses copies & postage 1

2 Reimbursable MILAM APPRAISAL expenses DISTRICT copies & postage 2

3 Milam Appraisal District Annual Budget For Fiscal Year January 1, 2018 to December 31, 2018 Board of Directors Chair Tim Arledge Vice Chair Don Culp Secretary Lisa Gerthe Board Members Sherry Mueck Larry Patterson Travis Yoakum Dyann White, Chief Appraiser Danice Beathard, Business Manager 3

4 Reimbursable MILAM APPRAISAL expenses DISTRICT copies & postage 4

5 TABLE OF CONTENTS Budget Calendar...6 Budget Summary...7 Revenues...8 Allocations Estimated...9 Expenditure Detail Expenditure Detail with Line Item Justification Personnel Data Glossary Organizational Chart Salary Ranges [Pay Plan] Glossary Acronyms

6 MILAM APPRAISAL DISTRICT 120 N. Houston P.O. Box 769 Cameron, Texas Fax Reimbursable expenses copies & postage 2018 BUDGET CALENDAR Revised May 18, 2017 May 4, :00 a.m. Budget Workshop Chief Appraiser presents Preliminary 2018 Budget to Board, Taxing Entities and other interested parties May 9, :00 a.m. *CANCELLED* Budget Workshop (if needed) May 18, :30 a.m. *CANCELLED* Present Budget to Board of Directors Set the date, time, and place of public hearing (Proposed Budget delivered to entities by ) June 15, :30 a.m. Present Budget to Board of Directors Set the date, time, and place of public hearing June 30, 2017 June 30, 2017 Notice of Public Hearing mailed to entities Publish Notice of Public Hearing in newspapers [Property Tax Code 6.06(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 taxing unit participating in the district and to the district board of directors before June 15.] [Property Tax Code 6.06(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 date of the hearing a written notice of the date, time, and place fixed for 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.] [Property Tax Code 6.062(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 the county for which the appraisal district is established.] July 20, :30 a.m. Budget Public Hearing Budget Adoption 6

7 Milam Appraisal District 2018 Adopted Budget Summary Adopted Adopted Increase/ Budget Budget (Decrease) Revenues: Appraisal income $ 795,326 $ 760,540 $ 34,786 Rendition income Interest and other Total revenues $ 795,326 $ 760,540 $ 34,786 Expenditures: Operations Personnel services $ 477,885 $ 456,086 $ 21,799 Materials and supplies 26,942 25,842 1,100 Other services 70,175 65,395 4,780 Contractual services 199, ,217 7,107 Capital outlay 21,000 21,000 Total expenditures $ 795,326 $ 760,540 $ 34,786 7

8 Milam Appraisal District 2018 Adopted Budget Revenue Detail Adopted Adopted Increase/ Account Account Title Budget Budget (Decrease) Appraisal income: 4010 Allocations $ 795,326 $ 760,540 $ 34,786 Rendition income: 4210 Rendition penalty Interest and other: 4110 Unbudgeted income 4310 CD Interest 4410 GIS disc sales TOTAL REVENUES $ 795,326 $ 760,540 $ 34,786 8

9 MILAM APPRAISAL DISTRICT 2018 ADOPTED BUDGET ALLOCATIONS ADOPTED BUDGET $ 795,326 ENTITY 2016 ENTITY MilamAD LEVY 2018 ALLOCATION % ESTIMATED 2018 ALLOCATION Bartlett ISD $ 165, % $ 3, Buckholts City 30, % Buckholts ISD 356, % 8, Cameron City 1,407, % 33, Cameron ISD 4,741, % 111, Gause ISD 702, % 16, Holland ISD 53, % 1, Lexington ISD 28, % Milam County 11,075, % 259, Milano City 29, % Milano ISD 1,433, % 33, Rockdale City 1,787, % 41, Rockdale ISD 9,744, % 228, Rogers ISD 153, % 3, Rosebud/Lott ISD 242, % 5, Thorndale City 346, % 8, Thorndale ISD 1,537, % 36, Donahoe Watershed 6, % Elmcreek Watershed 43, % 1, TOTALS $ 33,885, % $ 795,

10 Milam Appraisal District 2018 Adopted Budget Expenditure Detail Adopted Adopted Increase/ Account Account Title Budget Budget (Decrease) Personnel services 5110 Salaries $ 342,015 $ 325,458 $ 16, Overtime 5140 Social Security 21,205 21, Medicare 4,959 4, Unemployment Ins (TWC) 2,130 1, Retirement 20,571 19, Health insurance 83,505 78,200 5, Worker's compensation 500 1,900 (1,400) 5195 Separation Pay 3,000 3,000 Total personnel services 477, ,086 21,799 Operations Materials and supplies: 5210 Books & reports 2,620 2, Forms & printing 3,000 3, Postage & freight 12,000 11,000 1, Supplies 9,322 9,322 Total materials and supplies 26,942 25,842 1,100 Other services: 5300 Appraisal Review Board (ARB) 6,700 6, Deed copy expenses Education fees/travel 12,950 13,650 (700) 5330 Insurance, audit & bond 9,000 9, Service agreements 9,120 3,700 5, Mileage expenses 6,200 6, Publications & legal notices 2,720 2, Registration/dues/fees 2,555 2, Telephone 7,290 7, Utilities 13,400 13,400 Total other services 70,175 65,395 4,780 10

11 Milam Appraisal District 2018 Adopted Budget Expenditure Detail Adopted Adopted Increase/ Account Account Title Budget Budget (Decrease) Contractual: 5400 Appraisal contract 56,000 56, Appraisal software 70,474 67,317 3, Attorney retainer 3,500 3, Attorney litigation 4,000 4, Attorney ARB Contracted services appraisal notices 14,100 14, Computer maint. hardware 2,200 2, Computer maint. software 6,900 6, Aerial imagery 37,950 34,000 3, Copy machine maintenance 2,500 2, Postage meter rent 1,200 1,200 Total contractual 199, ,217 7,107 Capital outlay 5500 Office equipment 15,000 15, Building maintenance 5,000 5, Office furniture 1,000 1,000 Total capital outlay 21,000 21,000 TOTAL EXPENDITURES $ 795,326 $ 760,540 $ 34,786 11

12 Milam Appraisal District 2018 Adopted Budget Expenditure Detail with Line Item Justification Personnel services Old Adopted Adopted Increase/ Account Account Account Title Line Item Budget Budget (Decrease) Salaries $ 342,015 $ 325,458 $ 16,557 Chief Appraiser $ 60,341 Deputy Chief Appraiser 48,547 Business Manager 42,578 Registered Professional Appraiser Appraiser Level III 34,507 Appraiser Level II 32,032 Appraiser Level I Records Technician II 32,781 Records Technician I 31,221 Deeds Technician 30,888 Data Analyst 29, , Overtime $ Overtime Social Security 21,205 21,113 $ % of gross wages 21, Medicare 4,959 4,938 $ % of gross wages 4, Unemployment Ins (TWC) 2,130 1,900 $ 230 Varying rates set by Texas Workforce Commission 2, Retirement 20,571 19,577 $ 994 Retirement plan [currently 6% of gross wages] 20,521 Annual administration fee for ERS Texas Social Security Program 50 20, Health and dental insurance 83,505 78,200 $ 5,305 Employees (9) 77,220 Retirees (2) 6,285 83, Worker's compensation 500 1,900 $ (1,400) Worker's compensation TML Insurance Separation Pay 3,000 3,000 Separation pay 3,000 Total personnel services 477, ,086 $ 21,799 Operations Materials and supplies: Books & reports 2,620 2,520 $ 100 Commercial vehicle report 325 Commercial truck guide (NADA) 150 Manufactured housing guide (NADA) 220 Used car guide (NADA) old & new 180 Residential Cost Handbook annual subscription (M&S) 325 Texas Property Tax Code & Law Publications 100 Payroll Source 345 Newspaper subscriptions 275 Miscellaneous 700 2, Forms & printing 3,000 3,000 $ Check stock 500 Tax forms (W2, 1099) 100 Settlement of Waiver of Protest 500 Envelopes 700 Name plates 50 Magnetic vehicle signs for Appraiser's vehicles 50 Business cards 100 Stamps (Rec'd, Copy, Late) 50 Certified mail forms laser print 550 Miscellaneous 400 3, Postage & freight 12,000 11,000 $ 1,000 Regular mail 4,800 Certified mail 7,000 Shipping 100 Post Office Box Rental Annual Fee

13 Milam Appraisal District 2018 Adopted Budget Expenditure Detail with Line Item Justification Old Adopted Adopted Increase/ Account Account Account Title Line Item Budget Budget (Decrease) 12, Supplies 9,322 9,322 $ General office supplies 2,400 Copy paper 1,500 Copy paper color 200 Janitorial supplies, paper products, etc 750 Postage machine supplies (toner, ez seal, tape) 100 Printer toner 3,500 Appraiser supplies (measuring wheels, digital camera) 150 Bottled water service 400 Miscellaneous 322 9,322 Total materials and supplies 26,942 25,842 $ 1,100 Other services: Appraisal Review Board (ARB) 6,700 6,700 $ Per Diem for Members 5,000 Mileage Reimbursement 900 Training & Travel 600 ARB Meals/Drinks/Snacks 140 Post Agendas for ARB 20 Miscellaneous (name plates, signature stamps, etc) 40 6, Deed copy expenses $ Monthly CD from County Clerk ($20/each) Education fees/travel 12,950 13,650 $ (700) TAAD Annual Conference (2) 2,500 Texas Rural Chief Appraisers Conference Property Tax Institute IAAO Courses (2) 2,400 Legislative Update IT Services/Software Conference 2,000 New Appraiser Training 1,500 Appraisers Continuing Education 2,500 Public Funds Investment Training 700 Open Records/Public Info Training 200 Records/Deeds Training 500 Joint CentraPlex Chapter Meetings 250 TriRegion Chapter TAAD Meetings 100 Miscellaneous travel , Insurance, audit & bond 9,000 9,000 $ Financial statement audit 6,300 Liability insurance 1,200 Property insurance 1,500 9, Service agreements 9,120 3,700 $ 5,420 Custodial Services 5,200 Electrical, HVAC, phone/data line repairs 1,300 Fire extinguisher annual inspection 150 Pest control service (monthly) 1,100 Pest control terminate plan (annual) 350 Plumbing repairs 150 Miscellaneous repairs and moving 300 Window washing 420 Outside maintenance (weed eating, cleaning) 150 9, Mileage expenses 6,200 6,200 $ Appraiser mileage reimbursement (3) 6,000 Employee mileage reimbursement 200 6, Publications & legal notices 2,720 2,720 $ Agenda notices 20 Budget public hearing notice 500 Display ads for tax notices 1,600 Vacant position ads 600 2,720 13

14 Milam Appraisal District 2018 Adopted Budget Expenditure Detail with Line Item Justification Old Adopted Adopted Increase/ Account Account Account Title Line Item Budget Budget (Decrease) Registration/dues/fees 2,555 2,495 $ 60 TAAD [Texas Association of Appraisal Districts] Annual Membership 1,000 IAAO [International Association of Assessing Officers] Annual Membership 190 TDLR [Texas Dept of Licensing & Regulation] Registration for Appraisers (5) 225 TAAO [Texas Association of Assessing Officers] Annual Membership 80 State of Texas Purchasing COOP (Texas SmartBuy) Program Annual Membership 100 Texas Association of School Boards (TASB) BuyBoard Annual Membership 500 American Payroll Association 260 LoopNet one month subscription 200 2, Telephone 7,290 7,290 $ Local/long distance 4,400 Internet service 1,150 Wireless phone service 372 Data Plan for IPads for PACS Mobile 1,368 7, Utilities 13,400 13,400 $ Electric service 11,200 Gas service 800 Water/sewer/garbage service 1,400 13,400 Total other services 70,175 65,395 $ 4,780 Contractual: Appraisal contract 56,000 56,000 $ Commercial, industrial, & mineral appraisal service 56, Appraisal software 70,474 67,317 $ 3,157 True Automation: PACS Appraisal 28,000 PACS Mobile Device 2,190 PACS Mobile Field Device Server 3,655 Cloud Hosting Fee 829 GIS Appraiser Maintenance 2,250 GIS Viewer Maintenance 1,450 Pictometry Interface Maintenance 1,080 Marshall & Swift Commercial Estimator 2,500 BIS: GIS Parcel Base Map Maintenance 10,940 Internet Domain/Website Hosting & Administration 1,200 Internet Property Search Hosting & Administration 1,800 Internet ArcIMS Map Service Hosting & Admin 2,400 IT Services 6,600 Offsite Backup Services 2,100 Outlook Services 1,080 Online Appeals 2,400 70, Attorney retainer 3,500 3,500 $ Retainer fee of $250 per month 3,000 Legal expenses teleconference, mileage, etc 500 3, Attorney litigation 4,000 4,000 $ Arbitrator services 250 Legal services 3,250 Legal services for personnel matters 500 4, Attorney ARB $ Attorney services for ARB Contracted Services Appraisal Notices 14,100 14,100 $ Envelopes & Inserts 1,000 Postage 9,000 Printing & supplies 4,100 14,100 14

15 Milam Appraisal District 2018 Adopted Budget Expenditure Detail with Line Item Justification Old Adopted Adopted Increase/ Account Account Account Title Line Item Budget Budget (Decrease) Computer maint. hardware 2,200 2,200 $ Computer maintenance hardware 2, Computer maint. software 6,900 6,900 $ Financial software annual maintenance fee 2,000 Cost Analysis Value System [CAVS] 3,000 SonicWall annual fee Trend Micro Antivirus annual fee [3 Yr 2017 to 2020] 1,500 Miscellaneous 400 6, Aerial imagery 37,950 34,000 $ 3,950 License payment year 1 of 3 to Eagle View 33,525 Connect Explorer Web Access 1,425 Eagle View Training 3,000 37, Cop Printer monthly maintenance (cold room) 600 2,500 2,500 $ Copier monthly maintenance 900 Copier and printer overage 1,000 2, PostLease payment $100 per month 1,200 1,200 1,200 $ Total contractual 199, ,217 $ 7,107 Capital outlay OfficOffice equipment 15,000 15,000 15,000 $ BuildGeneral building maintenance 5,000 5,000 5,000 $ OfficOffice furniture including chairs, desk, flags, etc 1,000 1,000 1,000 $ Total capital outlay TOTAL EXPENDITURES 21,000 21,000 $ $ 795,326 $ 760,540 $ 34,786 15

16 Milam Appraisal District Organizational Chart Milam County Property Owners Taxing Entities Board of Directors Chief Appraiser Deputy Chief Appraiser Business Manager Appraisers (2) Deeds Technician Records Technician II Records Technician I Data Analyst 16

17 Milam Appraisal District Analysis of Salary Ranges 2018 Salary Ranges Pay Pay Range % Between % Between Grades Grade Basis 1 Minimum Midpoint Maximum Min to Max Minimum Maximum Positions G1 A $ 18, $ 22, $ 26, % H $ 9.00 $ $ % G2 A $ 20, $ 24, $ 28, % H $ 9.90 $ $ % 10.00% 10.00% G3 A $ 22, $ 27, $ 31, % H $ $ $ % 10.00% 10.00% G4 A $ 24, $ 29, $ 34, % Records Technician I H $ $ $ % 10.00% 10.00% Deeds Technician Data Analyst G5 A $ 27, $ 32, $ 38, % Appraiser Level I (0 1 yrs) H $ $ $ % 10.00% 10.00% Records Technician II G6 A $ 30, $ 36, $ 42, % Appraiser Level II (1 3 yrs) H $ $ $ % 10.00% 10.00% G7 A $ 33, $ 39, $ 46, % Appraiser Level III (3 5 yrs) H $ $ $ % 10.00% 10.00% G8 A $ 36, $ 43, $ 51, % Business Manager H $ $ $ % 10.00% 10.00% G9 A $ 40, $ 48, $ 56, % H $ $ $ % 10.00% 10.00% G10 A $ 44, $ 52, $ 61, % H $ $ $ % 10.00% 10.00% G11 A $ 48, $ 58, $ 67, % Deputy Chief Appraiser H $ $ $ % 10.00% 10.00% G12 A $ 53, $ 64, $ 74, % Chief Appraiser H $ $ $ % 10.00% 10.00% 1 A = Annual; H = Hourly 17

18 Glossary Ad Valorem Tax A tax levied on the assessed value of real property (also known as property taxes ). Appraisal Review Board (ARB) This is a board of citizens that hears taxpayer protests and taxing unit challenges, corrects clerical errors in the appraisal records and appraisal rolls, acts on motions to correct the appraisal roll, determines whether exemptions and special valuations were improperly granted and takes any other action or makes any other determination as authorized or required under the Property Tax Code. Appropriation A specific amount of money authorized by the Board to make expenditures and incur obligations for specific purposes, frequently used interchangeably with expenditures. Assessed Valuation A value that is established for real and personal property for use as a basis for levying property taxes. Property values are established by the Milam Appraisal District. Audit A comprehensive examination as to the manner in which the government s resources were actually utilized, concluding in a written report. A financial audit is a review of the accounting system and financial information to determine how government funds were spent and whether expenditures were in compliance with the legislative body s appropriations. A performance audit consists of a review of how well the government met its state goals. Budget A plan of financial operation specifying expenditures to be incurred for a given period to accomplish specific goals, and the proposed means of financing them. Budget Calendar The schedule of key dates or milestones that the District follows in preparation, adoption, and administration of the budget. Budget Document The official plan showing how the District finances all of its services. Budget Year From January 1 st through December 31 st, which is the same as the fiscal year. Capital Equipment Equipment with a value in excess of $1,000. C.I.P. Capital Improvement Plan. Capital Outlay Expenditures which result in the acquisition of or addition to fixed assets. Certified Tax Roll A list of alltaxable properties, values and exemptions in the District. This roll is established by the Milam Appraisal District. Contingency The appropriation of reserve funds for future allocation in the event specific budget allotments have expired and additional funds are needed. Delinquent Taxes Taxes remaining unpaid after January 31 st. Depreciation The decrease in value of physical assets due to use and the passage of time. Expenditure The incurring of liability, the payment of cash, or the transfer of property for the purpose of acquiring an asset or service or settling a loss. Fiscal Year January 1 st through December 31 st of each year. 18

19 Glossary Fixed Assets Assets of a longterm character that are intended to continue to be held or used, such as land, buildings, machinery and equipment. Fund Balance The excess of assets over liabilities for governmental funds. GAAP Generally Accepted Accounting Principles Goal A longterm, attainable target for an organization its vision of the future. Objectives A specific, measurable and observable result of an organization s activity that advances the organization toward a goal. Policy A plan, course of action or guiding principle, designed to set parameters for decisions and actions. Property Tax Taxes that are levied on both real and personal property according to the Property s valuation and tax rate. Reserve An account used to indicate that a portion of a fund s balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation. Revenue All money received by a government other than expense refunds, capital contributions, and residual equity transfers. Risk Management An organized effort to protect the District s assets against loss, utilizing the most economical methods. 19

20 Acronyms ARB Appraisal Review Board AV Ad Valorem CAD County Appraisal District TDLR Texas Department of Licensing & Regulation TML Texas Municipal League CAVS Cost Analysis Value System CIP Capital Improvement Plan CY Calendar Year FTE FullTime Equivalent FY Fiscal Year GAAP Generally Accepted Accounting Principles HR Human Resources IAAO International Association of Assessing Officers ISD Independent School District MAP Methods and Assistance Program PFIA Public Fund Investment Act PTAD Property Tax Assistance Division PVS Property Value Study RPA Registered Professional Appraiser TAC Tax AssessorCollector TAAD Texas Association of Appraisal Districts TAAO Texas Association of Assessing Officers TCDRS Texas County & District Retirement System 20