ORANGE COUNTY APPRAISAL DISTRICT
2011 BUDGET SUMMARY
ESTIMATED REVENUES 2010 2011
TAXING UNITS $1,414,736
INTEREST INCOME $3,600 $3,600
OTHER INCOME $2,500 $2,500
ESTIMATED EXPENDITURES
PERSONNEL & BENEFITS $898,243 $931,104
GOVERNING BOARD $3,800 $4,100
REVIEW BOARD $6,900 $11,400
STAFF DEVELOPMENT $6,400 $9,000
DUES & MEMBERSHIPS $6,360 $6,680
LEGAL $159,400 $158,900
AUDIT $6,300 $6,300
INSURANCE $8,500 $7,200
PRINTING $8,500 $8,500
OFFICE SUPPLIES $18,000 $18,000
POSTAGE $25,300 $26,300
INDUSTRIAL APPRAISAL CONTRACT $101,500 $109,000
OPERATING EXPENSES $95,763 $125,336
TRANSPORTATION $21,100 $21,100
UTILITIES $32,100 $32,300
BUILDING & EQUIPMENT REPAIR $21,220 $21,450
FURNITURE & FIXTURES $1,000 $3,500
MISCELLANOUS $450 $450
RESERVES $718,478 #REF!
2011 RESERVES
Account Budgeted Actual Difference % of total Reserves
3 Months Operating $365,483 $235,406 -$130,077 44%
Building Renewal $130,667 $84,162 -$46,505 16%
Litigation $100,000 $64,410 -$35,590 12%
Computer Hardware $200,000 $128,819 -$71,181 24%
Furniture & Fixtures $40,333 $25,978 -$14,355 5%
Total as of Jan 1, 2010 $836,483 $538,775 -$297,708 100%
formula = budgeted total divided by each account gives the %. Take % and multilply by the total amount of cash left over at end
amount of cash left over at end of year to get the actual amount in the reserve accounts.
RESERVES
3 Months Operating Annual Budget 1500620
TOTAL 3 MONTHS
OPERATING EXPENSE $375,155
Roof Year Life 30
Years Used 28
Replacement Cost $50,000
Reserve Amount $46,667
Carpet Year Life 10
Years Used 10
Replacement Cost $20,000
Reserve Amount $20,000
Paint Year Life 10
Years Used 2
Replacement Cost $10,000
Reserve Amount $2,000
Air Conditioner Year Life 20
Years Used 20
Replacement Cost $30,000
Reserve Amount $30,000
Sewer System Year Life 20
Years Used 20
Replacement Cost $20,000
Reserve Amount $20,000
Plumbing Fixtures Year Life 25
Years Used 23
Replacement Cost $15,000
Reserve Amount $12,000
TOTAL BUILDING RENEWAL $130,667
Computer System Year Life 5
Years Used 5
Replacement Cost $100,000
Reserve Amount $100,000
Computer Software Year Life 15
Years Used 6
Replacement Cost $250,000
Reserve Amount $100,000
TOTAL COMPUTER
HARDWARE & SOFTWARE $200,000
Phone System Year Life 15
Years Used 2
Replacement Cost $10,000
Reserve Amount $1,333
Furniture Year Life 20
Years Used 13
Replacement Cost $60,000
Reserve Amount $39,000
TOTAL FURNITURE & PHONES $40,333
Litigation Reserve $100,000
TOTAL LITIGATION
RESERVE $100,000
GRAND TOTAL $846,155
Straight Line Depreciation
Used / Life X Replacement Cost = Reserve amount
* Adjust Years Used Annually
ORANGE COUNTY APPRAISAL DISTRICT
2011 BUDGET
2010 2011 %
ACCOUNT DESCRIPTION BUDGET BUDGET CHANGES CHANGED
INTEREST EARNED $3,600 $3,600 $0 0.00%
COPIES & PRINTOUTS $2,500 $2,500 $0 0.00%
INCOME TOTAL $6,100 $6,100 $0 0.00%
SALARIES $709,130 $730,404 $21,274 3.00%
RETIREMENT $68,573 $70,922 $2,349 3.43%
HEALTH INSURANCE $95,000 $99,750 $4,750 5.00%
DENTAL INSURANCE $5,000 $5,250 $250 5.00%
LIFE INSURANCE $1,000 $1,050 $50 5.00%
UNEMPLOYMENT COMP INSURANCE $0 $0 $0 0.00%
WORKMANS COMP INSURANCE $3,000 $4,300 $1,300 43.33%
MEDICARE TAX $10,300 $10,500 $200 1.94%
LONGEVITY ADJUSTMENT $6,240 $8,928 $2,688 43.08%
PERSONNEL & BENEFITS TOTAL $898,243 $931,104 $32,861 3.66%
BOARD -REGISTRATION FEES $1,000 $1,250 $250 25.00%
BOARD -TRAVEL/MEALS/HOTEL $2,800 $2,850 $50 1.79%
GOVERNING BOARD TOTAL $3,800 $4,100 $300 7.89%
ARB -REGISTRATION / SEMINAR $400 $400 $0 0.00%
ARB -SUPPLIES $350 $350 $0 0.00%
ARB -LEGAL ADVERTISING $0 $500 $500 100.00%
MEETING PER DIEM $6,000 $10,000 $4,000 66.67%
POST MEETING NOTICE $150 $150 $0 0.00%
REVIEW BOARD TOTAL $6,900 $11,400 $4,500 65.22%
COURSE REGISTRATION / EDUCATION $3,400 $5,000 $1,600 47.06%
TRAVEL / MEALS / HOTEL $3,000 $4,000 $1,000 33.33%
STAFF DEVELOPMENT TOTAL $6,400 $9,000 $2,600 40.63%
BTPE $705 $710 $5 0.71%
TAAD $1,200 $1,200 $0 0.00%
THREE RIVERS CHAPTER $200 $200 $0 0.00%
TX BUILDING & PROCUREMENT $100 $100 $0 0.00%
BOARD OF REALTORS - MLS $600 $600 $0 0.00%
IAAO $175 $175 $0 0.00%
ROTARY $800 $900 $100 12.50%
MARSHALL & SWIFT - LITERATURE $780 $780 $0 0.00%
INFONATION AUTO LISTING $450 $665 $215 47.78%
EQUIPMENT PRICING GUIDE $50 $50 $0 0.00%
HYPERDOC TAX CODE $400 $400 $0 0.00%
PC HARDWARE / SOFTWARE BOOKS $150 $150 $0 0.00%
NADA AUTO PRICING GUIDE $150 $150 $0 0.00%
DAILY DEED RECORDS $500 $500 $0 0.00%
NEW LITERATURE $100 $100 $0 0.00%
DUES, MEMBERSHIPS, BOOKS, SUBSCRIPTIONS TOTAL $6,360 $6,680 $320 5.03%
LITIGATION / ARBITRATION $150,000 $150,000 $0 0.00%
ATTORNEY RETAINER $8,400 $8,400 $0 0.00%
LEGAL ADVERTISING $1,000 $500 ($500) -50.00%
LEGAL TOTAL $159,400 $158,900 ($500) -0.31%
ORANGE COUNTY APPRAISAL DISTRICT
2011 BUDGET
2010 2011 %
ACCOUNT DESCRIPTION BUDGET BUDGET CHANGES CHANGED
AUDIT TOTAL $6,300 $6,300 $0 0.00%
BONDS / NOTARY PUBLIC $100 $100 $0 0.00%
PROF LEGAL LIABILITY INSURANCE $3,800 $2,300 ($1,500) -39.47%
GENERAL LIABILITY INSURANCE $2,500 $2,100 ($400) -16.00%
AUTOMOBILE INSURANCE $2,100 $2,700 $600 28.57%
INSURANCE TOTAL $8,500 $7,200 ($1,300) -15.29%
NOTICE OF APPRAISED VALUE $8,500 $8,500 $0 0.00%
PRINTING TOTAL $8,500 $8,500 $0 0.00%
PAPER $4,000 $4,000 $0 0.00%
INK CARTRIDGES / RIBBONS $5,000 $5,000 $0 0.00%
GENERAL SUPPLIES $9,000 $9,000 $0 0.00%
OFFICE SUPPLIES TOTAL $18,000 $18,000 $0 0.00%
$0
POSTAGE: NOTICES $15,000 $15,000 $0 0.00%
POSTAGE: PO BOX RENTAL $150 $150 $0 0.00%
POSTAGE: METER & UPGRADES $150 $150 $0 0.00%
POSTAGE: METER $10,000 $11,000 $1,000 10.00%
POSTAGE TOTAL $25,300 $26,300 $1,000 3.95%
INDUSTRIAL APPRAISAL CONTRACT TOTAL $101,500 $109,000 $7,500 7.39%
MARSHALL & SWIFT - COMPUTER $1,000 $1,000 $0 0.00%
DIGITAL CAMERAS $500 $500 $0 0.00%
COMPUTER: REPAIRS $5,000 $5,000 $0 0.00%
COMPUTER: NEW $4,000 $26,000 $22,000 550.00%
COMPUTER: DOMAIN $250 $250 $0 0.00%
COMPUTER: SOFTWARE $5,000 $5,000 $0 0.00%
PICTOMETRY $26,785 $29,005 $2,220 8.29%
ORION MAINT & SUPPORT $44,528 $47,081 $2,553 5.73%
ESRI SUPPORT SERVICE $5,500 $10,000 $4,500 81.82%
SUBDIVISION MAPS $500 $500 $0 0.00%
FILM & PROCESSING $200 $0 ($200) -100.00%
COPIER FEES $2,500 $1,000 ($1,500) -60.00%
OPERATING EXPENSES TOTAL $95,763 $125,336 $29,573 30.88%
AUTO PURCHASE $13,500 $13,500 $0 0.00%
GASOLINE $6,000 $6,000 $0 0.00%
OIL CHANGE/LUBE SERVICE/CAR WASH $600 $600 $0 0.00%
SERVICE & REPAIRS $1,000 $1,000 $0 0.00%
TRANSPORTATION TOTAL $21,100 $21,100 $0 0.00%
ELECTRICITY $12,000 $12,000 $0 0.00%
WATER SUPPLY $1,000 $1,000 $0 0.00%
TELEPHONE MAINTENANCE $100 $100 $0 0.00%
TELEPHONE SERVICE $7,000 $7,000 $0 0.00%
T-1 INTERNET $7,000 $7,200 $200 2.86%
PHONE CARDS - MOBILE PC $5,000 $5,000 $0 0.00%
UTILITIES TOTAL $32,100 $32,300 $200 0.62%
CUSTODIAL $13,250 $13,250 $0 0.00%
ORANGE COUNTY APPRAISAL DISTRICT
2011 BUDGET
2010 2011 %
ACCOUNT DESCRIPTION BUDGET BUDGET CHANGES CHANGED
LAWN CARE $3,100 $3,100 $0 0.00%
TRASH REMOVAL $1,200 $1,600 $400 33.33%
PEST CONTROL SERVICE $350 $350 $0 0.00%
SECURITY ALARM $300 $300 $0 0.00%
FIRE EXTINGUISHER INSPECTIONS $50 $50 $0 0.00%
CHECK PROTECTOR MAINT $170 $0 ($170) -100.00%
BLUE PRINT REPAIRS $200 $200 $0 0.00%
BUILDING MAINTENANCE / REPAIRS $2,600 $2,600 $0 0.00%
BUILDING & EQUIPMENT REPAIR TOTAL $21,220 $21,450 $230 1.08%
FURNITURE & FIXTURES TOTAL $1,000 $3,500 $2,500 250.00%
MISCELLANEOUS TOTAL $450 $450 $0 0.00%
GRAND TOTAL $1,420,836 $1,500,620 $79,784 5.62%
ORANGE COUNTY APPRAISAL DISTRICT
2011 BUDGET
in need of CEU's
upcoming lawsuits
ask BOD
ORANGE COUNTY APPRAISAL DISTRICT
2011 BUDGET
new server
purchase vs lease
ORANGE COUNTY APPRAISAL DISTRICT
2011 BUDGET
purchase new copier