2019 Approved Proposed Budget

Transcription

1 2019 Approved Proposed Budget ALVIN LANKFORD, RPA, CCA, CAE WCAD CHIEF APPRAISER KIMBERLY GAMBOA BUSINESS/HR MANAGER

2 Contents OFFICERS OF WILLIAMSON CAD... 2 ORGANIZATION CHART OF WILLIAMSON CAD PROPOSED BUDGET GENERAL FUND BUDGET BY CATEGORY... 5 APPRAISAL DISTRICT POSITIONS AND SALARY LEVELS... 6 BUDGET INFORMATION... 7 REVENUES REVENUE SUMMARY ALLOCATION COMPARISON FUND BALANCE STATEMENT

3 Williamson Central Appraisal District 625 FM 1460 Georgetown, Texas Board of Directors Charles Chadwell, Chairman Harry Gibbs, Vice-Chairman Donald Hisle, Secretary Rufus Honeycutt, Member Jon Jewett, Member Larry Gaddes, Member Chief Appraiser Alvin Lankford 2

4 Property Owners Taxing Entities Williamson CAD Organizational Chart Appraisal Review Board (13) Appointed by Administrative Law Judge Board of Directors (6) Chief Appraiser (1) Taxpayer Liaison Officer (1) Litigation Supervisor (1) Deputy Chief Appraiser (1) Business / HR (1) Administrative Assistant (1) Administrative Support (1) Director of Appraisal Division (1) Director of Operations Division (1) Residential Valuation Department (19) Information Technologies Department (6) Commercial Property Valuation Department (5) Mail Services Department (2) Land /Ag Department (3) Personal Property Valuation Department (4) Maps & Records Department (10) Public Services Department (5) Appraisal Tech Support Department (9) 3

5 2019 Proposed Approved Budget The Board of Directors of the Williamson Central Appraisal District may transfer funds between category/line items of the 2019 Budget if the action does not obligate jurisdictions to additional payments. 4

6 2019 Budget by Category Category+A1:C8 Budget Amount Percent Personnel $6,039,900 69% Supplies $303,200 3% Services $1,722,500 20% Debt $425,600 5% Capital Outlay $85,000 1% ARB $195,300 2% $8,771, % 5

7 Appraisal District Positions, Salary Levels, and Benefits 6

8 Budget Information Salaries Budget funds are for 71 full time positions, part-time positions, and temporary positions. A 3% merit or COLA increase has been proposed for this year this may change pending survey results from taxing entities. This includes longevity pay for those employees who qualify for this budget year. It also includes the cost of hiring security officers during our protest season. Car Allowances All appraiser positions, including chief appraiser and deputy chief appraiser, receive a car allowance each month. Other funds are used for mileage costs in the course of normal business activities at IRS current rates per mile. Cell Phone Allowances A stipend is given in lieu of providing a district-owned cellular phone to an employee whose duties require it. Medical Insurance & Short / Long Term Disability The district pays 100% of dental, vision, short and long term insurance for all full time employees. The district pays a portion of the medical insurance for all full time employees and the employee pays the difference. The district also pays on average $ for dependent coverage. Retirement The district participates in the Texas County & District Retirement System (TCDRS). This budget provides funding for all full time employees. The employee contribution rate is 7% of salary and the district s contribution rate is 16.47%. The district has group term life for all employees at the rate of 0.16%. The total contribution rate is 16.63%. The district also offers, at no cost to the district, participation to a 457 retirement plan if the employee so chooses. Workers Compensation This budget provides coverage for three classifications of employees, outside appraisers, IT and administrative/clerical. The district participates with the Texas Association of Counties. FICA/Medicare Most district employees participate in the Medicare portion. Social Security is for the temporary positions only. Capital Outlay Item Quantity Unit Cost Total Cost 2016 Sql Server License 1 $13,700 $13,700 EqualLogic Storage 1 $7,500 $7,500 Server Hardware 5 $5,000 $25,000 Server Operating System 3 $7,500 $22,500 VMWare 1 $11,300 $11,300 TOTAL $80,000 7

9 Estimated Revenues 8

10 9

11 Revenue Summary Allocation Comparison Taxing Entities 2019 Proposed % Allocations County/County Wide $1,744,763 20% Cities $1,225,443 14% Schools $4,978,333 57% MUDs $344,981 4% ESDs $112,635 1% Special Districts $365,345 4% Total $8,771, % 10

12 Fund Balance Statement Financial Statement and Fund Balances Estimated Assigned (Obligated) Funds 2019 Taxing Entity Assessments: $8,771,500 Interest on Accounts: $20,000 Assigned (Obligated) Funds: $1,228,000 Rendition Penalty Income: $11,000 Other Revenue: $1,000 Total $10,031,500 Fund Equities Balance Account Maximum Assigned (Obligated), Building $478,550 * Assigned (Obligated), CAMA $82,970 $300,000 Assigned (Obligated), Contingency Operating Funds $85,193 $250,000 Assigned (Obligated), GIS Projects $15,211 $100,000 Assigned (Obligated), HRA $15,090 $128,000 Assigned (Obligated), Litigation Expenses $304,391 $300,000 Assigned (Obligated), Technology $77,050 $150,000 Assigned (Obligated), Technology Short-Lived Items $76,203 * Sub-Total $1,134,658 ** $1,228,000 Assigned (Obligated), TCDRS $41,144 Assigned (Obligated), Buying down next year budget Operating Account $3,079,428 Device Application Account $101 Total $4,255,331 *Reserved for replacement of short lived items no account maximum ** Total amount not to exceed 4 months of operating expenses. 4 Month of Operating Fund Balance Designated for May Operating Funds $653,967 Designated for June Operating Funds $669,152 Designated for July Operating Funds $580,072 Designated for August Operating Funds $685,417 Total $2,588,608 11