Trinity County Appraisal District
Appraisal Standards Review Follow-Up Report
March 25, 2008
The Honorable Hayne Huffman, Board Chairman
Mr. Allen McKinley, Chief Appraiser
Trinity County Appraisal District
P.O. Box 950
Groveton, Texas 75845-0950
Dear Chairman Huffman and Chief Appraiser McKinley:
This letter constitutes the Comptroller's follow-up review of the Appraisal Standards Review (ASR) of Trinity County Appraisal District (Trinity CAD) originally released in December 2005. We commend the cooperation of Trinity CAD's board, chief appraiser and staff in conducting this follow-up review.
CADs play an integral part in setting property values because they have the statutory responsibility for determining local property values, which in turn affect funding to public schools.
The ASR made 16 recommendations to help Trinity CAD achieve accurate local value in the annual Property Value Study and improve operations. The Comptroller acknowledges the work Trinity CAD has performed over the last year. The CAD has completed recommendations 1, 2, 3, 4, 5, 7, 8, 9, 10, 11, 12, 13, 14, 15 and 16. These completed recommendations have assisted the CAD in improving its staffing, management and appraisal practices.
We also reviewed the implementation of the remaining recommendation. Recommendation 6 is in progress. Enclosed is more detail on what the CAD still needs to do.
This letter is available on our Window on State Government Web site at www.window.state.tx.us/taxinfo/proptax/cadreports/asr/trinity01/.
I hope this information is helpful. Please let us know if we can be of any further assistance.
Sincerely,
Susan Combs
Enclosure
cc: Superintendent and Board of Trustees, Groveton Independent School District; Trinity Independent
School District; Centerville Independent School District; and Apple Springs Independent School District
Trinity CAD Board of Directors
Trinity County Appraisal District Appraisal Standards Review Follow-Up Report
What Remains to Be Done
The Comptroller's office will continue to monitor Trinity CAD's progress toward meeting the state's legal requirements. The following outlines steps Trinity CAD still needs to take.
RECOMMENDATON 6:
Develop a comprehensive policy and procedures manual for district operations.
In fall 2006, the chief appraiser developed a two-page, bulleted list of statements regarding bookkeeping and accounting procedures.
To complete this recommendation, the chief appraiser should develop a comprehensive policy and procedures manual that includes the steps to be performed for each procedure and identifies the controls in each procedure. The CAD should mail a copy of the expanded procedures showing board approval to PTD no later than Aug. 31, 2008.