Agenda — Richmond City Council, April 18, 2023 (part 2 of 9)

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-141- City Clerk
Distribution Percentage 33.33% 33.33% 33.33%
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method System-wide
Support A
System-wide
Support B
System-wide
Support C
Reallocation of Incoming Costs
First Allocation 2,006$ 267,972$ 277,356$ 255,764$
Unallocated Costs -$ -$ -$ -$
Subtotal of First Allocation 2,006$ 267,972$ 277,356$ 255,764$ Second Allocation 152,312$ 50,950$ 52,734$ 48,629$
Unallocated Costs -$ -$ -$ -$
Subtotal of Second Allocation 152,312$ 50,950$ 52,734$ 48,629$ TOTAL FUNCTIONAL COSTS 953,404$ 318,921$ 330,090$ 304,393$ [1] Costs not allowable per Title 2 CFR Part 200
Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-141- City Clerk First Second
Allocation Allocation Total
Departmental Expenditures $ 799,086 $ 799,086 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 2,006 432 2,438 0001-141- City Clerk 1,947 1,947 0001-151- City Attorney 4,430 4,430 0001-171- Finance Administration 2,327 2,327 0001-172- Accounting 4,954 4,954 0001-173- Budget/Operating 1,429 1,429 0001-174- Payroll 1,581 1,581 0001-175- Treasury/Cash Management 4,246 4,246 0001-176- Accounts Payable 1,408 1,408 0001-177- Rev Collection 5,416 5,416 0001-178- Purchasing - - 0001-181- Human Resources 10,266 10,266 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services 15,627 15,627 0001-261- Information Technology Administration 11,039 11,039 0001-262- Telecommunications 8,065 8,065 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 11,224 11,224 0001-907, 908- Non-Departmental 67,920 67,920 - - -
- - -
- - -
- - -
- - -
Total Incoming Costs $ 2,006 $ 152,312 $ 154,318 Total Costs to be Allocated $ 801,092 $ 152,312 $ 953,404

COSTS TO BE ALLOCATED
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Fiscal Year 2022-23
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ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 4 0.446% 1,196 1,196 1,196 0001-141- City Clerk 4 0.446% 1,196 1,196 1,196 0001-151- City Attorney 11 1.228% 3,290 3,290 631 3,921 0001-171- Finance Administration 3 0.335% 897 897 172 1,069 0001-172- Accounting 7 0.781% 2,094 2,094 402 2,495 0001-173- Budget/Operating 4 0.446% 1,196 1,196 230 1,426 0001-174- Payroll 3 0.335% 897 897 172 1,069 0001-175- Treasury/Cash Management 4 0.446% 1,196 1,196 230 1,426 0001-176- Accounts Payable 2 0.223% 598 598 115 713 0001-177- Rev Collection 5 0.558% 1,495 1,495 287 1,782 0001-178- Purchasing 2 0.223% 598 598 115 713 0001-181- Human Resources 13 1.451% 3,888 3,888 746 4,634 0001-232- Facility Maintenance and Administration 34 3.795% 10,169 10,169 1,951 12,119 0001-235- Equipment Services/Fleet Services 13 1.451% 3,888 3,888 746 4,634 0001-261- Information Technology Administration 4 0.446% 1,196 1,196 230 1,426 0001-262- Telecommunications 4 0.446% 1,196 1,196 230 1,426 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.112% 299 299 57 356 0001-907, 908- Non-Departmental - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - -

RECEIVING BUDGET UNITS
- - 0.000% - - - - 0001-101- OFFICE OF THE MAYOR 3 0.335% 897 897 172 1,069 0001-105- COUNCIL/CITY COUNCIL DIV 11 1.228% 3,290 3,290 631 3,921 0001-121- POLICE COMMISSION DIV 2 0.223% 598 598 115 713 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 6 0.670% 1,794 1,794 344 2,139 0001-191- GF-POLICE ADMIN DIV 199 22.210% 59,516 59,516 11,418 70,934 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 2 0.223% 598 598 115 713 0001-194- GF-POLICE-COPS GRANT 1 0.112% 299 299 57 356 0001-196- GF-POLICE/REGULATORY 2 0.223% 598 598 115 713 0001-197- CAD DISPATCH SYST/COMM POL DIV 26 2.902% 7,776 7,776 1,492 9,268 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.112% 299 299 57 356 0001-201- GF-FIRE/ADMIN DIV 4 0.446% 1,196 1,196 230 1,426 0001-202- GF-FIRE/SUPRESSN DIV 82 9.152% 24,524 24,524 4,705 29,229 0001-203- GF-FIRE PREVENTION DIV 7 0.781% 2,094 2,094 402 2,495 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.112% 299 299 57 356 0001-206- GF-FIRE/OF. OF EMS DIV 2 0.223% 598 598 115 713 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 17 1.897% 5,084 5,084 975 6,060 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 7 0.781% 2,094 2,094 402 2,495 0001-141- City Clerk
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-141- City Clerk
0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 36 4.018% 10,767 10,767 2,066 12,832 0001-234- IT GIS 29 3.237% 8,673 8,673 1,664 10,337 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 16 1.786% 4,785 4,785 918 5,703 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1 0.112% 299 299 57 356 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 40 4.464% 11,963 11,963 2,295 14,258 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 10 1.116% 2,991 2,991 574 3,565 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 15 1.674% 4,486 4,486 861 5,347 0001-253- CM&NB/BOOKER T CTR (S-DIV) 36 4.018% 10,767 10,767 2,066 12,832 0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.223% 598 598 115 713 0001-254- GF-REC/SPCL EVENTS (S-DIV) 10 1.116% 2,991 2,991 574 3,565 0001-256- RECREATION SVCS/AQUATICS 37 4.129% 11,066 11,066 2,123 13,189 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.446% 1,196 1,196 230 1,426 0001-259- RECREATION SVCS/PLUNGE 1 0.112% 299 299 57 356 0001-260- RECREATION SVCS/CITIES OF SRVC 2 0.223% 598 598 115 713 0001-291- GF-ADMINISTRATIVE SERVICES 1 0.112% 299 299 57 356 0001-292- GF-STREET SWEEPING 1 0.112% 299 299 57 356 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.335% 897 897 172 1,069 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1 0.112% 299 299 57 356 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.112% 299 299 57 356 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 2 0.223% 598 598 115 713 0001-371- INTERNAL SERVICES-ADMIN 2 0.223% 598 598 115 713 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 4 0.446% 1,196 1,196 230 1,426 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST 13 1.451% 3,888 3,888 746 4,634 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1014- EDA GRANT FUND - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 12 1.339% 3,589 3,589 689 4,277 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 13 1.451% 3,888 3,888 746 4,634 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 24 2.679% 7,178 7,178 1,377 8,555 1051- CR-ENGINEERING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 8 0.893% 2,393 2,393 459 2,852 1200- COR HOUSING ADMINISTRATION 3 0.335% 897 897 172 1,069 1201- CDBG - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 17 1.897% 5,084 5,084 975 6,060 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - Prepared by NBS for the City of Richmond
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-141- City Clerk
1209- CAL-HOME - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 3 0.335% 897 897 172 1,069 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - 3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND 3 0.335% 897 897 172 1,069 4003- WASTEWATER 9 1.004% 2,692 2,692 516 3,208 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 4 0.446% 1,196 1,196 230 1,426 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4102- RHA-HOPE 6 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA 2 0.223% 598 598 115 713 4405- RHA-NYSTROM VILLAGE 1 0.112% 299 299 57 356 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 1 0.112% 299 299 57 356 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.558% 1,495 1,495 287 1,782 5003- EQUIPMENT SERVICES - 0.000% - - - - 5005- CAD DISPATCH SYSTEM 1 0.112% 299 299 57 356 5006- RMS RECORDS SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND 7 0.781% 2,094 2,094 402 2,495 6051- POLICE & FIRE PENSION 24 2.679% 7,178 7,178 1,377 8,555 6052- GARFIELD PENSION FUND 1 0.112% 299 299 57 356 6058- MARINA WESTSHORE DEB - 0.000% - - - - Prepared by NBS for the City of Richmond
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-141- City Clerk
6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6308- SA-DS 2007/10A TARB - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER - 0.000% - - - - Total 896.00 100.000% $ 267,972 $ - $ 267,972 $ 50,950 $ 318,921 Allocation Basis: FY 20-21 Total FTEs per Fund/Department Source of Allocation: City Staff Roster 20-21 Pay-benefitsA.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-141- City Clerk
System-wide Support B 4.2
Total - 0.000% $ - $ - $ - $ - $ - Allocation Basis: Not Allocated - General Governmental Expense Source of Allocation: N/A
System-wide Support C 4.3

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 697,359 0.263% 673 673 673 0001-141- City Clerk 777,896 0.293% 751 751 751 0001-151- City Attorney 1,751,709 0.661% 1,690 1,690 323 2,013 0001-171- Finance Administration 553,449 0.209% 534 534 102 636 0001-172- Accounting 1,240,824 0.468% 1,197 1,197 229 1,426 0001-173- Budget/Operating 476,217 0.180% 459 459 88 547 0001-174- Payroll 345,969 0.131% 334 334 64 398 0001-175- Treasury/Cash Management 569,497 0.215% 549 549 105 655 0001-176- Accounts Payable 247,478 0.093% 239 239 46 284 0001-177- Rev Collection 718,569 0.271% 693 693 133 826 0001-178- Purchasing 374,421 0.141% 361 361 69 430 0001-181- Human Resources 2,005,530 0.757% 1,935 1,935 370 2,305 0001-232- Facility Maintenance and Administration 8,153,968 3.076% 7,867 7,867 1,504 9,372 0001-235- Equipment Services/Fleet Services 3,238,310 1.222% 3,125 3,125 597 3,722 0001-261- Information Technology Administration 1,655,871 0.625% 1,598 1,598 305 1,903 0001-262- Telecommunications 1,684,630 0.636% 1,625 1,625 311 1,936 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 153,491 0.058% 148 148 28 176 0001-907, 908- Non-Departmental 7,795,660 2.941% 7,522 7,522 1,438 8,960 - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 523,740 0.198% 505 505 97 602 0001-105- COUNCIL/CITY COUNCIL DIV 439,059 0.166% 424 424 81 505 0001-121- POLICE COMMISSION DIV 62,842 0.024% 61 61 12 72 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 3,586 0.001% 3 3 1 4 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,202,884 0.454% 1,161 1,161 222 1,383 0001-191- GF-POLICE ADMIN DIV 55,306,835 20.864% 53,364 53,364 10,203 63,567 0001-192- GF-POLICE-PATROL/CIB 12,394 0.005% 12 12 2 14 0001-193- GF-POLICE/CRIME PREVENTION 181,674 0.069% 175 175 34 209 0001-194- GF-POLICE-COPS GRANT 1,055,716 0.398% 1,019 1,019 195 1,213 0001-196- GF-POLICE/REGULATORY 626,523 0.236% 605 605 116 720 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,682,925 1.389% 3,554 3,554 679 4,233 0001-199- GF-PARKING ENFORCEMENT DIV 331,873 0.125% 320 320 61 381 0001-201- GF-FIRE/ADMIN DIV 581,965 0.220% 562 562 107 669 0001-202- GF-FIRE/SUPRESSN DIV 27,791,828 10.484% 26,815 26,815 5,127 31,942 0001-203- GF-FIRE PREVENTION DIV 2,099,498 0.792% 2,026 2,026 387 2,413 0001-204- GF-FIRE/ SUPPORT DIV 212,225 0.080% 205 205 39 244 0001-205- GF-FIRE/TRAINING DIV 382,158 0.144% 369 369 70 439 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-141- City Clerk
0001-206- GF-FIRE/OF. OF EMS DIV 187,542 0.071% 181 181 35 216 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,198,953 0.452% 1,157 1,157 221 1,378 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 322,512 0.122% 311 311 59 371 0001-231- GF-PW ADMIN-DIV 1,615,853 0.610% 1,559 1,559 298 1,857 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,192,433 1.582% 4,045 4,045 773 4,819 0001-234- IT GIS 2,913,668 1.099% 2,811 2,811 538 3,349 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,876,467 0.708% 1,811 1,811 346 2,157 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 1,037 0.000% 1 1 0 1 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,207,650 1.210% 3,095 3,095 592 3,687 0001-242- GF-LS/REF SVCS(S-DIV) 340,601 0.128% 329 329 63 391 0001-243- GF-LIB&CL SVCS/LEAP DIV 792,469 0.299% 765 765 146 911 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 1,714,843 0.647% 1,655 1,655 316 1,971 0001-253- CM&NB/BOOKER T CTR (S-DIV) 958,357 0.362% 925 925 177 1,101 0001-255- GF-CM TRANSPORTATN OPERATIONS 148,890 0.056% 144 144 27 171 0001-254- GF-REC/SPCL EVENTS (S-DIV) 626,360 0.236% 604 604 116 720 0001-256- RECREATION SVCS/AQUATICS 182,634 0.069% 176 176 34 210 0001-257- RECREATION SVCS/CONVENTION CTR 357,913 0.135% 345 345 66 411 0001-259- RECREATION SVCS/PLUNGE 170,093 0.064% 164 164 31 195 0001-260- RECREATION SVCS/CITIES OF SRVC 267,988 0.101% 259 259 49 308 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 458,761 0.173% 443 443 85 527 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 520,353 0.196% 502 502 96 598 0001-364- GF-ECON DEV/PUBLIC ART DIV 600,302 0.226% 579 579 111 690 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 613,159 0.231% 592 592 113 705 0001-371- INTERNAL SERVICES-ADMIN 247,152 0.093% 238 238 46 284 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 2,505,332 0.945% 2,417 2,417 462 2,879 1003- TRANSPORTATION OPERATIONS 527,519 0.199% 509 509 97 606 1004- ASSET SEIZURE FUND 38,869 0.015% 38 38 7 45 1005- LIBRARY FUND 239,327 0.090% 231 231 44 275 1006- OUTSIDE FUNDED SVCS - GRANTS 1,635,759 0.617% 1,578 1,578 302 1,880 1007- EMERGENCY MED SERV 218,705 0.083% 211 211 40 251 1010- N.RICHMOND WASTE 98,933 0.037% 95 95 18 114 1012- HILLTOP LANDSCAPE MAINT DIST 1,229,936 0.464% 1,187 1,187 227 1,414 1013- FIRE DEPT HAZMAT GRANT 260,528 0.098% 251 251 48 299 1014- EDA GRANT FUND 448,646 0.169% 433 433 83 516 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,057,801 0.399% 1,021 1,021 195 1,216 1017- CHEVRON MODERNIZATN PROJ & CIA 5,678,989 2.142% 5,479 5,479 1,048 6,527 1018- RENT CONTROL 1,970,289 0.743% 1,901 1,901 363 2,265 1019- SBI RMRA CAP IMPROVEMENT 152,690 0.058% 147 147 28 175 1050- CR-PLANNING & BUILDING 6,960,808 2.626% 6,716 6,716 1,284 8,000 1051- CR-ENGINEERING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 133,511 0.050% 129 129 25 153 1055- ENCROACHMENTS SVCS 496,910 0.187% 479 479 92 571 1200- COR HOUSING ADMINISTRATION 370,521 0.140% 358 358 68 426 1201- CDBG 34,796 0.013% 34 34 6 40 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
4 - Allocations

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-141- City Clerk
1203- NEIGHBORHOOD STABILIZATION 23,729 0.009% 23 23 4 27 1205- EMPLOYMENT & TRAINING 4,251,434 1.604% 4,102 4,102 784 4,886 1207- NEIGHBORHOOD STAB(CITY) 15,073 0.006% 15 15 3 17 1208- SUCCESSOR HOUSING AGNCY 129,618 0.049% 125 125 24 149 1209- CAL-HOME 14,174 0.005% 14 14 3 16 1302- HOUSNG IN LIEU FEE - DEVELOPER 35,594 0.013% 34 34 7 41 1303- KIDS FIRST INITIATIVE 328,708 0.124% 317 317 61 378 1304- EMERGENCY OPE & DISASTR RECVRY 1,082,717 0.408% 1,045 1,045 200 1,244 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J 716,192 0.270% 691 691 132 823 2110- IMPACT FEE - PARK 16,777 0.006% 16 16 3 19 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 318,372 0.120% 307 307 59 366 2113- IMPACT FEE - FIRE 74,637 0.028% 72 72 14 86 2114- IMPACT FEE - POLICE 4,795 0.002% 5 5 1 6 2115- IMPACT FEE - COMM/AQUATC 59,927 0.023% 58 58 11 69 2116- IMPACT FEE - PARKS/OPEN 34,743 0.013% 34 34 6 40 2117- IMPACT FEE - LIBRARY 13,210 0.005% 13 13 2 15 2119- IMPACT FEE - STORM DRAINAGE 37,964 0.014% 37 37 7 44 2120- IMPACT FEE - WASTEWATER 15,356 0.006% 15 15 3 18 2125- IRON TRIANGLE/EPA PROGRAMS 199,450 0.075% 192 192 37 229 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - 3001- DS - 2005 TAXABLE POB 485,548 0.183% 468 468 90 558 3002- DS - 99A PENSION OBLIG BOND 296,687 0.112% 286 286 55 341 3005- DS - 2007 CIVIC CENTER 4,466,982 1.685% 4,310 4,310 824 5,134 4001- PORT OF RICHMOND 5,831,462 2.200% 5,627 5,627 1,076 6,702 4003- WASTEWATER 20,038,389 7.559% 19,334 19,334 3,697 23,031 4005- MARINA 227,391 0.086% 219 219 42 261 4006- STORM WATER 1,713,549 0.646% 1,653 1,653 316 1,969 4008- KCRT - CABLE TELEVIS 757,422 0.286% 731 731 140 871 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 19,191 0.007% 19 19 4 22 4102- RHA-HOPE 6 38,490 0.015% 37 37 7 44 4201- RHA-CAPITAL FUND 261,561 0.099% 252 252 48 301 4401- RHA-HACIENDA 356,607 0.135% 344 344 66 410 4404- RHA-NEVIN PLAZA 1,797,674 0.678% 1,735 1,735 332 2,066 4405- RHA-NYSTROM VILLAGE 737,142 0.278% 711 711 136 847 4406- RHA-RICHMOND VILLAGE ONE 249,915 0.094% 241 241 46 287 4407- RHA-RICHMOND VILLAGE TWO 212,381 0.080% 205 205 39 244 4408- RHA-RICHMOND VILLAGE THREE 120,209 0.045% 116 116 22 138 4501- RHA-CENTRAL OFFICE COST CNTR 81,269 0.031% 78 78 15 93 4502- RHA-HOUSING (RAD) CORPORATION 50 0.000% 0 0 0 0 5001- INSURANCE RESERVES 17,431,941 6.576% 16,820 16,820 3,216 20,035 5003- EQUIPMENT SERVICES 1,102,646 0.416% 1,064 1,064 203 1,267 5005- CAD DISPATCH SYSTEM - 0.000% - - - - 5006- RMS RECORDS SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES 2,175,310 0.821% 2,099 2,099 401 2,500 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 2,259 0.001% 2 2 0 3 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 10,946 0.004% 11 11 2 13 6047- CERTBT PLAN FUND 219,584 0.083% 212 212 41 252 6048- OPEB PLAN TRUST 7,123,046 2.687% 6,873 6,873 1,314 8,187 6049- PT MOLATE PRIVATE-PURPOSE TRST 211,836 0.080% 204 204 39 243 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
4 - Allocations

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-141- City Clerk
6050- GENERAL PENSION FUND 401,991 0.152% 388 388 74 462 6051- POLICE & FIRE PENSION 1,485,241 0.560% 1,433 1,433 274 1,707 6052- GARFIELD PENSION FUND 50,048 0.019% 48 48 9 58 6058- MARINA WESTSHORE DEB 66,784 0.025% 64 64 12 77 6059- COUNTRY CLUB VISTA 174,720 0.066% 169 169 32 201 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 208,383 0.079% 201 201 38 240 6103- SA - CAPITAL PROJECT FUNDS 527,053 0.199% 509 509 97 606 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB 5,077 0.002% 5 5 1 6 6304- SA-DS 2003B TARB 405,325 0.153% 391 391 75 466 6305- SA-DS 2004A TARB 2/3 327,948 0.124% 316 316 60 377 6306- SA-DS 2004A TARB -1/3 HSING 164,564 0.062% 159 159 30 189 6307- SA-DS 2004B TARB - HOUSING 37,387 0.014% 36 36 7 43 6308- SA-DS 2007/10A TARB 677,753 0.256% 654 654 125 779 6309- SA-DS 2007/10B TARB - HOUSING 2,672 0.001% 3 3 0 3 6401- SA-DS 2014A NON-TAXABLE BONDS 572,917 0.216% 553 553 106 658 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE 585,656 0.221% 565 565 108 673 6404- SA-DS 2021A NON-TAXABLE BONDS is new 595,188 0.225% 574 574 110 684 6405- SA-DS 2021B TAXABLE BONDS is new 108,451 0.041% 105 105 20 125 6996- SUCCESSOR AGENCY - GLTDAG 394,410 0.149% 381 381 73 453 9102- CITY OF RICHMOND - GFAAG 10,428,862 3.934% 10,062 10,062 1,924 11,986 AO- ALL OTHER - 0.000% - - - - Total 265,076,821 100.000% $ 255,764 $ - $ 255,764 $ 48,629 $ 304,393 Allocation Basis: FY 20-21 Modified Total Direct Cost per Fund/Department Source of Allocation: FY20-21 Richmond Expenditure Summary_3.14.22.xlxs Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
4 - Allocations

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-141- City Clerk

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 1,196 - 1,869 0001-141- City Clerk 1,196 - 1,947 0001-151- City Attorney 3,921 - 5,934 0001-171- Finance Administration 1,069 - 1,705 0001-172- Accounting 2,495 - 3,921 0001-173- Budget/Operating 1,426 - 1,973 0001-174- Payroll 1,069 - 1,467 0001-175- Treasury/Cash Management 1,426 - 2,080 0001-176- Accounts Payable 713 - 997 0001-177- Rev Collection 1,782 - 2,608 0001-178- Purchasing 713 - 1,143 0001-181- Human Resources 4,634 - 6,939 0001-232- Facility Maintenance and Administration 12,119 - 21,491 0001-235- Equipment Services/Fleet Services 4,634 - 8,356 0001-261- Information Technology Administration 1,426 - 3,329 0001-262- Telecommunications 1,426 - 3,362 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 356 - 533 0001-907, 908- Non-Departmental - - 8,960 - - - - - - - - - - - - - - - - - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 1,069 - 1,671 0001-105- COUNCIL/CITY COUNCIL DIV 3,921 - 4,426 0001-121- POLICE COMMISSION DIV 713 - 785 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 4 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 2,139 - 3,521 0001-191- GF-POLICE ADMIN DIV 70,934 - 134,500 0001-192- GF-POLICE-PATROL/CIB - - 14 0001-193- GF-POLICE/CRIME PREVENTION 713 - 922 0001-194- GF-POLICE-COPS GRANT 356 - 1,570 0001-196- GF-POLICE/REGULATORY 713 - 1,433 0001-197- CAD DISPATCH SYST/COMM POL DIV 9,268 - 13,501 0001-199- GF-PARKING ENFORCEMENT DIV 356 - 738 0001-201- GF-FIRE/ADMIN DIV 1,426 - 2,095 0001-202- GF-FIRE/SUPRESSN DIV 29,229 - 61,171 0001-203- GF-FIRE PREVENTION DIV 2,495 - 4,908 0001-204- GF-FIRE/ SUPPORT DIV - - 244 0001-205- GF-FIRE/TRAINING DIV 356 - 796 0001-206- GF-FIRE/OF. OF EMS DIV 713 - 928 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 6,060 - 7,438 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 371 0001-231- GF-PW ADMIN-DIV 2,495 - 4,352 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 12,832 - 17,651 0001-234- IT GIS 10,337 - 13,686

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B Total
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
4 - Summary

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-141- City Clerk

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B Total
0001-237- GF-I&M/ABATEMENT SVCS (DIV) 5,703 - 7,860 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 356 - 356 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 1 0001-241- GF-LIB&CL SVC/L-ADM DIV 14,258 - 17,945 0001-242- GF-LS/REF SVCS(S-DIV) - - 391 0001-243- GF-LIB&CL SVCS/LEAP DIV 3,565 - 4,475 0001-244- GF-LIB&CL SVC/P-ART DIV - - - 0001-251- GF-RECREATION ADM DIV 5,347 - 7,318 0001-253- CM&NB/BOOKER T CTR (S-DIV) 12,832 - 13,934 0001-255- GF-CM TRANSPORTATN OPERATIONS 713 - 884 0001-254- GF-REC/SPCL EVENTS (S-DIV) 3,565 - 4,284 0001-256- RECREATION SVCS/AQUATICS 13,189 - 13,399 0001-257- RECREATION SVCS/CONVENTION CTR 1,426 - 1,837 0001-259- RECREATION SVCS/PLUNGE 356 - 552 0001-260- RECREATION SVCS/CITIES OF SRVC 713 - 1,021 0001-291- GF-ADMINISTRATIVE SERVICES 356 - 356 0001-292- GF-STREET SWEEPING 356 - 356 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,069 - 1,597 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 356 - 955 0001-364- GF-ECON DEV/PUBLIC ART DIV 356 - 1,046 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 713 - 1,418 0001-371- INTERNAL SERVICES-ADMIN 713 - 997 0001-910- GF-NON-DEPT/CITY FESTIVAL - - - 1001- SECURED PENSION OVERRIDE - - - 1002- STATE GAS TAX - - 2,879 1003- TRANSPORTATION OPERATIONS 1,426 - 2,032 1004- ASSET SEIZURE FUND - - 45 1005- LIBRARY FUND - - 275 1006- OUTSIDE FUNDED SVCS - GRANTS - - 1,880 1007- EMERGENCY MED SERV - - 251 1010- N.RICHMOND WASTE - - 114 1012- HILLTOP LANDSCAPE MAINT DIST 4,634 - 6,047 1013- FIRE DEPT HAZMAT GRANT - - 299 1014- EDA GRANT FUND - - 516 1015- MARINA BAY LNDSCP&LIGHTDIST FD 4,277 - 5,493 1017- CHEVRON MODERNIZATN PROJ & CIA - - 6,527 1018- RENT CONTROL 4,634 - 6,898 1019- SBI RMRA CAP IMPROVEMENT - - 175 1050- CR-PLANNING & BUILDING 8,555 - 16,555 1051- CR-ENGINEERING - - - 1053- CODE ENFORCEMENT-CR - - - 1054- ENGINEERING GRANTS - - 153 1055- ENCROACHMENTS SVCS 2,852 - 3,423 1200- COR HOUSING ADMINISTRATION 1,069 - 1,495 1201- CDBG - - 40 1203- NEIGHBORHOOD STABILIZATION - - 27 1205- EMPLOYMENT & TRAINING 6,060 - 10,946 1207- NEIGHBORHOOD STAB(CITY) - - 17 1208- SUCCESSOR HOUSING AGNCY - - 149 1209- CAL-HOME - - 16 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
4 - Summary

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-141- City Clerk

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B Total
1302- HOUSNG IN LIEU FEE - DEVELOPER - - 41 1303- KIDS FIRST INITIATIVE 1,069 - 1,447 1304- EMERGENCY OPE & DISASTR RECVRY - - 1,244 2001- GENERAL CAPITAL FUND - - - 2002- MEASURE J - - 823 2110- IMPACT FEE - PARK - - 19 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - - 366 2113- IMPACT FEE - FIRE - - 86 2114- IMPACT FEE - POLICE - - 6 2115- IMPACT FEE - COMM/AQUATC - - 69 2116- IMPACT FEE - PARKS/OPEN - - 40 2117- IMPACT FEE - LIBRARY - - 15 2119- IMPACT FEE - STORM DRAINAGE - - 44 2120- IMPACT FEE - WASTEWATER - - 18 2125- IRON TRIANGLE/EPA PROGRAMS - - 229 2126- COR-HOUSING DEPT CIP FUND - - - 3001- DS - 2005 TAXABLE POB - - 558 3002- DS - 99A PENSION OBLIG BOND - - 341 3005- DS - 2007 CIVIC CENTER - - 5,134 4001- PORT OF RICHMOND 1,069 - 7,772 4003- WASTEWATER 3,208 - 26,239 4005- MARINA - - 261 4006- STORM WATER - - 1,969 4008- KCRT - CABLE TELEVIS 1,426 - 2,296 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 22 4102- RHA-HOPE 6 - - 44 4201- RHA-CAPITAL FUND - - 301 4401- RHA-HACIENDA - - 410 4404- RHA-NEVIN PLAZA 713 - 2,779 4405- RHA-NYSTROM VILLAGE 356 - 1,204 4406- RHA-RICHMOND VILLAGE ONE - - 287 4407- RHA-RICHMOND VILLAGE TWO - - 244 4408- RHA-RICHMOND VILLAGE THREE - - 138 4501- RHA-CENTRAL OFFICE COST CNTR 356 - 450 4502- RHA-HOUSING (RAD) CORPORATION - - 0 5001- INSURANCE RESERVES 1,782 - 21,818 5003- EQUIPMENT SERVICES - - 1,267 5005- CAD DISPATCH SYSTEM 356 - 356 5006- RMS RECORDS SERVICES - - - 5008- COMPENSATED ABSENCES - - 2,500 6001- GENERAL TRUST & AGENCY - - - 6004- COMMISSION ON AGING - - 3 6005- SEAVER GALLERY TRUST FUND - - - 6007- SENIOR TRUST DEPOSIT - - 13 6047- CERTBT PLAN FUND - - 252 6048- OPEB PLAN TRUST - - 8,187 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 243 6050- GENERAL PENSION FUND 2,495 - 2,957 6051- POLICE & FIRE PENSION 8,555 - 10,262 6052- GARFIELD PENSION FUND 356 - 414 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
4 - Summary

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-141- City Clerk

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B Total
6058- MARINA WESTSHORE DEB - - 77 6059- COUNTRY CLUB VISTA - - 201 6060- REASSESSMENT DISTRICT 2003-1 - - - 6101- SA-PROPERTY TAX TRUST FUND - - - 6102- SA- ADMINISTRATION - - 240 6103- SA - CAPITAL PROJECT FUNDS - - 606 6208- SA-CIP 07B TARB BND PRCDS-HSG - - - 6300- SA-DS HARBOR 98 TARB - - 6 6304- SA-DS 2003B TARB - - 466 6305- SA-DS 2004A TARB 2/3 - - 377 6306- SA-DS 2004A TARB -1/3 HSING - - 189 6307- SA-DS 2004B TARB - HOUSING - - 43 6308- SA-DS 2007/10A TARB - - 779 6309- SA-DS 2007/10B TARB - HOUSING - - 3 6401- SA-DS 2014A NON-TAXABLE BONDS - - 658 6402- SA-DS 2014B TAXABLE BONDS - - - 6403- SA-DS LOANS PAYABLE - - 673 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - 684 6405- SA-DS 2021B TAXABLE BONDS is new - - 125 6996- SUCCESSOR AGENCY - GLTDAG - - 453 9102- CITY OF RICHMOND - GFAAG - - 11,986

AO- ALL OTHER - - - Total $ 318,921 $ - $ 623,314 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
4 - Summary

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-151- City Attorney
Distribution Percentage 33.33% 33.33% 33.33%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 768,805$ S 256,268$ 256,268$ 256,268$ 400002 - SALARIES & WAGES/Mgmt-Local 21 58,724 S 19,575 19,575 19,575 400003 - SALARIES & WAGES/Local 1021 136,181 S 45,394 45,394 45,394 400006 - SALARIES & WAGES/PT- Temp 64,419 S 21,473 21,473 21,473 400031 - OVERTIME/General 89 S 30 30 30
400043 - OTHER PAY/Acting Pay - General 271 S 90 90 90
400048 - OTHER PAY/Bilingual Pay 1,177 S 392 392 392
400050 - OTHER PAY/Medical Flex 2,400 S 800 800 800
400066 - OTHER PAY/Assign Diff-non-PERS 5,201 S 1,734 1,734 1,734 400099 - SAL & WAGES/GRNT/PRJ EXP(CON) (75,646) S (25,215) (25,215) (25,215) 400103 - P-ROLL BEN/Medicare Tax-ER Shr 14,437 S 4,812 4,812 4,812 400104 - P-ROLL BEN/PERS Benefits 27,068 S 9,023 9,023 9,023 400105 - P-ROLL BEN/Health Insurance Be 97,344 S 32,448 32,448 32,448 400106 - P-ROLL BEN/Dental Insurance 12,509 S 4,170 4,170 4,170 400109 - P-ROLL BEN/Employee Assistance 301 S 100 100 100 400110 - P-ROLL BEN/Professional Dev-Mg 6,000 S 2,000 2,000 2,000 400111 - P-ROLL BEN/Vision 1,462 S 487 487 487
400112 - P-ROLL BEN/Life Insurance 3,448 S 1,149 1,149 1,149 400114 - P-ROLL BEN/Long Term Disabilit 6,530 S 2,177 2,177 2,177 400116 - P-ROLL BEN/Unemployment Ins 3,408 S 1,136 1,136 1,136 400117 - P-ROLL BEN/Personal/Prof Dev 1,500 S 500 500 500 400121 - P-ROLL BEN/Worker Comp-Clerica 15,515 S 5,172 5,172 5,172 400122 - P-ROLL BEN/Worker Comp-Prof 65,708 S 21,903 21,903 21,903 400127 - P-ROLL BEN/OPEB 39,486 S 13,162 13,162 13,162
400130 - P-ROLL BEN/PARS Benefits 48 S 16 16 16
400149 - P-ROLL BEN/PERS-Misc 129,364 S 43,121 43,121 43,121 400151 - P-ROLL BEN/PERS-Misc (UAL) 174,725 S 58,242 58,242 58,242 400199 - EMPLYE BNFTS/Grnt/Prj Exp(CON) (41,792) S (13,931) (13,931) (13,931) Subtotal Personnel Cost 1,518,683$ 506,228$ 506,228$ 506,228$ Operating Services & Supplies
400206 - PROF SVCS/Legal Serv Cost 123,350$ S 41,117$ 41,117 41,117 400231 - OFF EXP/Postage & Mailing 830 S 277 277 277
400233 - OFF EXP/Copying & Duplicating 204 S 68 68 68
400242 - TRAVEL & TRNG/Mileage 160 S 53 53 53
400246 - TRAVEL & TRNG/Registration Fee 2,750 S 917 917 917 400261 - DUES & PUB/Membership & Dues 4,283 S 1,428 1,428 1,428 400262 - DUES & PUB/Books & Subs 3,513 S 1,171 1,171 1,171 400264 - DUES & PUB/Law Library Publica 27,448 S 9,149 9,149 9,149 400283 - ADM EXP/Storage Cost 8,699 S 2,900 2,900 2,900 400290 - ADM EXP/Courier-Delivery Svcs 153 S 51 51 51
400304 - RENTAL EXP/Equipment Rental 12,470 S 4,157 4,157 4,157 400322 - MISC EXP/Misc Exp 114 S 38 38 38
400341 - OFF SUPP/Office Supplies 6,715 S 2,238 2,238 2,238 400501 - EQPT SERVS/Equipment R/M Serv 129 S 43 43 43
400534 - CONTRACL SVCS/Legal Services 331 S 110 110 110 400538 - CONTRACT SVCS/Oth Cntrctl Svcs 85 S 28 28 28
400574 - COST POOL/(ISF)-Gen Liability 76,143 S 25,381 25,381 25,381 400592 - COST POOL/(CON)-Admin Charges (221,539) S (73,846) (73,846) (73,846) Subtotal Operating Cost 45,838$ 15,279$ 15,279$ 15,279$

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
System-wide
Support A
System-wide
Support B
System-wide
Support C
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
5 - EXP

Page 74156 ends

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
System-wide
Support A
System-wide
Support B
System-wide
Support C
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 221,539 [1] 73,846 73,846 73,846 Subtotal Disallowed Costs 221,539$ 73,846$ 73,846$ 73,846$ DEPARTMENTAL EXPENDITURES 1,786,060$ 595,353$ 595,353$ 595,353$ Reallocation of Incoming Costs
First Allocation 10,088$ 598,716$ 598,716$ 598,716$
Unallocated Costs -$ -$ -$ -$
Subtotal of First Allocation 10,088$ 598,716$ 598,716$ 598,716$ Second Allocation 333,191$ 111,064$ 111,064$ 111,064$
Unallocated Costs -$ -$ -$ -$
Subtotal of Second Allocation 333,191$ 111,064$ 111,064$ 111,064$ TOTAL FUNCTIONAL COSTS 2,129,339$ 709,780$ 709,780$ 709,780$ [1] Admin charges are excluded and re-established through this CAP analysis Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
5 - EXP

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-151- City Attorney First Second
Allocation Allocation Total
Departmental Expenditures $ 1,786,060 $ 1,786,060 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 5,108 1,101 6,209 0001-141- City Clerk 4,980 954 5,934 0001-151- City Attorney 26,858 26,858 0001-171- Finance Administration 5,240 5,240 0001-172- Accounting 7,104 7,104 0001-173- Budget/Operating 3,218 3,218 0001-174- Payroll 4,347 4,347 0001-175- Treasury/Cash Management 1,898 1,898 0001-176- Accounts Payable 1,190 1,190 0001-177- Rev Collection 2,422 2,422 0001-178- Purchasing 3,792 3,792 0001-181- Human Resources 25,262 25,262 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services 42,973 42,973 0001-261- Information Technology Administration 20,852 20,852 0001-262- Telecommunications 22,179 22,179 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 2,287 2,287 0001-907, 908- Non-Departmental 161,514 161,514 - - -
- - -
- - -
- - -
- - -
Total Incoming Costs $ 10,088 $ 333,191 $ 343,279 Total Costs to be Allocated $ 1,796,148 $ 333,191 $ 2,129,339

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
5 - Costs

Page 76158 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 4 0.446% 2,673 2,673 2,673 0001-141- City Clerk 4 0.446% 2,673 2,673 2,673 0001-151- City Attorney 11 1.228% 7,350 7,350 7,350 0001-171- Finance Administration 3 0.335% 2,005 2,005 380 2,385 0001-172- Accounting 7 0.781% 4,677 4,677 886 5,564 0001-173- Budget/Operating 4 0.446% 2,673 2,673 507 3,179 0001-174- Payroll 3 0.335% 2,005 2,005 380 2,385 0001-175- Treasury/Cash Management 4 0.446% 2,673 2,673 507 3,179 0001-176- Accounts Payable 2 0.223% 1,336 1,336 253 1,590 0001-177- Rev Collection 5 0.558% 3,341 3,341 633 3,974 0001-178- Purchasing 2 0.223% 1,336 1,336 253 1,590 0001-181- Human Resources 13 1.451% 8,687 8,687 1,646 10,333 0001-232- Facility Maintenance and Administration 34 3.795% 22,719 22,719 4,306 27,025 0001-235- Equipment Services/Fleet Services 13 1.451% 8,687 8,687 1,646 10,333 0001-261- Information Technology Administration 4 0.446% 2,673 2,673 507 3,179 0001-262- Telecommunications 4 0.446% 2,673 2,673 507 3,179 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.112% 668 668 127 795 0001-907, 908- Non-Departmental - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 3 0.335% 2,005 2,005 380 2,385 0001-105- COUNCIL/CITY COUNCIL DIV 11 1.228% 7,350 7,350 1,393 8,743 0001-121- POLICE COMMISSION DIV 2 0.223% 1,336 1,336 253 1,590 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 6 0.670% 4,009 4,009 760 4,769 0001-191- GF-POLICE ADMIN DIV 199 22.210% 132,974 132,974 25,201 158,175 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 2 0.223% 1,336 1,336 253 1,590 0001-194- GF-POLICE-COPS GRANT 1 0.112% 668 668 127 795 0001-196- GF-POLICE/REGULATORY 2 0.223% 1,336 1,336 253 1,590 0001-197- CAD DISPATCH SYST/COMM POL DIV 26 2.902% 17,373 17,373 3,293 20,666 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.112% 668 668 127 795 0001-201- GF-FIRE/ADMIN DIV 4 0.446% 2,673 2,673 507 3,179 0001-202- GF-FIRE/SUPRESSN DIV 82 9.152% 54,793 54,793 10,385 65,178 0001-203- GF-FIRE PREVENTION DIV 7 0.781% 4,677 4,677 886 5,564 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.112% 668 668 127 795 0001-206- GF-FIRE/OF. OF EMS DIV 2 0.223% 1,336 1,336 253 1,590 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 17 1.897% 11,360 11,360 2,153 13,512 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 7 0.781% 4,677 4,677 886 5,564 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 36 4.018% 24,056 24,056 4,559 28,615 0001-151- City Attorney
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
5 - Allocations

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- City Attorney
0001-234- IT GIS 29 3.237% 19,378 19,378 3,673 23,051 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 16 1.786% 10,691 10,691 2,026 12,718 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1 0.112% 668 668 127 795 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 40 4.464% 26,728 26,728 5,066 31,794 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 10 1.116% 6,682 6,682 1,266 7,949 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 15 1.674% 10,023 10,023 1,900 11,923 0001-253- CM&NB/BOOKER T CTR (S-DIV) 36 4.018% 24,056 24,056 4,559 28,615 0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.223% 1,336 1,336 253 1,590 0001-254- GF-REC/SPCL EVENTS (S-DIV) 10 1.116% 6,682 6,682 1,266 7,949 0001-256- RECREATION SVCS/AQUATICS 37 4.129% 24,724 24,724 4,686 29,409 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.446% 2,673 2,673 507 3,179 0001-259- RECREATION SVCS/PLUNGE 1 0.112% 668 668 127 795 0001-260- RECREATION SVCS/CITIES OF SRVC 2 0.223% 1,336 1,336 253 1,590 0001-291- GF-ADMINISTRATIVE SERVICES 1 0.112% 668 668 127 795 0001-292- GF-STREET SWEEPING 1 0.112% 668 668 127 795 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.335% 2,005 2,005 380 2,385 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1 0.112% 668 668 127 795 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.112% 668 668 127 795 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 2 0.223% 1,336 1,336 253 1,590 0001-371- INTERNAL SERVICES-ADMIN 2 0.223% 1,336 1,336 253 1,590 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 4 0.446% 2,673 2,673 507 3,179 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST 13 1.451% 8,687 8,687 1,646 10,333 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1014- EDA GRANT FUND - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 12 1.339% 8,019 8,019 1,520 9,538 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 13 1.451% 8,687 8,687 1,646 10,333 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 24 2.679% 16,037 16,037 3,039 19,076 1051- CR-ENGINEERING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 8 0.893% 5,346 5,346 1,013 6,359 1200- COR HOUSING ADMINISTRATION 3 0.335% 2,005 2,005 380 2,385 1201- CDBG - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 17 1.897% 11,360 11,360 2,153 13,512 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
5 - Allocations

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- City Attorney
1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 3 0.335% 2,005 2,005 380 2,385 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - 3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND 3 0.335% 2,005 2,005 380 2,385 4003- WASTEWATER 9 1.004% 6,014 6,014 1,140 7,154 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 4 0.446% 2,673 2,673 507 3,179 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4102- RHA-HOPE 6 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA 2 0.223% 1,336 1,336 253 1,590 4405- RHA-NYSTROM VILLAGE 1 0.112% 668 668 127 795 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 1 0.112% 668 668 127 795 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.558% 3,341 3,341 633 3,974 5003- EQUIPMENT SERVICES - 0.000% - - - - 5005- CAD DISPATCH SYSTEM 1 0.112% 668 668 127 795 5006- RMS RECORDS SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND 7 0.781% 4,677 4,677 886 5,564 6051- POLICE & FIRE PENSION 24 2.679% 16,037 16,037 3,039 19,076 6052- GARFIELD PENSION FUND 1 0.112% 668 668 127 795 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
5 - Allocations

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ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 45 7.305% 43,737 43,737 43,737 0001-141- City Clerk - 0.000% - - - 0001-151- City Attorney 16 2.597% 15,551 15,551 15,551 0001-171- Finance Administration 64 10.390% 62,204 62,204 12,807 75,012 0001-172- Accounting - 0.000% - - - - 0001-173- Budget/Operating - 0.000% - - - - 0001-174- Payroll - 0.000% - - - - 0001-175- Treasury/Cash Management - 0.000% - - - - 0001-176- Accounts Payable - 0.000% - - - - 0001-177- Rev Collection - 0.000% - - - - 0001-178- Purchasing - 0.000% - - - - 0001-181- Human Resources 31 5.032% 30,130 30,130 6,204 36,334 0001-232- Facility Maintenance and Administration 35 5.682% 34,018 34,018 7,004 41,022 0001-235- Equipment Services/Fleet Services - 0.000% - - - - 0001-261- Information Technology Administration 5 0.812% 4,860 4,860 1,001 5,860 0001-262- Telecommunications - 0.000% - - - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - 0.000% - - - - 0001-907, 908- Non-Departmental - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
5 - Allocations

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RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 113 18.344% 109,829 109,829 22,613 132,442 0001-105- COUNCIL/CITY COUNCIL DIV 48 7.792% 46,653 46,653 9,606 56,259 0001-121- POLICE COMMISSION DIV 27 4.383% 26,242 26,242 5,403 31,646 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-191- GF-POLICE ADMIN DIV - 0.000% - - - - 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION - 0.000% - - - - 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 8 1.299% 7,776 7,776 1,601 9,376 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV - 0.000% - - - - 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV - 0.000% - - - - 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 2 0.325% 1,944 1,944 400 2,344 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV - 0.000% - - - - 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) - 0.000% - - - - 0001-234- IT GIS - 0.000% - - - - 0001-237- GF-I&M/ABATEMENT SVCS (DIV) - 0.000% - - - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV - 0.000% - - - - 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 5 0.812% 4,860 4,860 1,001 5,860 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 12 1.948% 11,663 11,663 2,401 14,065 0001-253- CM&NB/BOOKER T CTR (S-DIV) - 0.000% - - - - 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) - 0.000% - - - - 0001-256- RECREATION SVCS/AQUATICS - 0.000% - - - - 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC - 0.000% - - - - 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-364- GF-ECON DEV/PUBLIC ART DIV - 0.000% - - - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - 0.000% - - - - 0001-371- INTERNAL SERVICES-ADMIN - 0.000% - - - - 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
5 - Allocations

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- City Attorney
1003- TRANSPORTATION OPERATIONS - 0.000% - - - - 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST - 0.000% - - - - 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1014- EDA GRANT FUND - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - 0.000% - - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 1 0.162% 972 972 200 1,172 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 54 8.766% 52,485 52,485 10,806 63,291 1051- CR-ENGINEERING 34 5.519% 33,046 33,046 6,804 39,850 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION 20 3.247% 19,439 19,439 4,002 23,441 1201- CDBG - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 24 3.896% 23,327 23,327 4,803 28,129 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 30 4.870% 29,158 29,158 6,003 35,162 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - 3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND 10 1.623% 9,719 9,719 2,001 11,721 4003- WASTEWATER - 0.000% - - - - 4005- MARINA - 0.000% - - - - 4006- STORM WATER 32 5.195% 31,102 31,102 6,404 37,506 4008- KCRT - CABLE TELEVIS - 0.000% - - - - 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4102- RHA-HOPE 6 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
5 - Allocations

Page 82164 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- City Attorney
4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA - 0.000% - - - - 4405- RHA-NYSTROM VILLAGE - 0.000% - - - - 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR - 0.000% - - - - 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES - 0.000% - - - - 5003- EQUIPMENT SERVICES - 0.000% - - - - 5005- CAD DISPATCH SYSTEM - 0.000% - - - - 5006- RMS RECORDS SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6308- SA-DS 2007/10A TARB - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER - 0.000% - - - - Total 616 100.000% $ 598,716 $ - $ 598,716 $ 111,064 $ 709,780 Allocation Basis: FY 20-21 Total Council Agendas
Source of Allocation: City Clerk - Agenda Items Log July 1 2020 - June 30 2021 (2).xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
5 - Allocations

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ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 697,359 0.263% 1,575 1,575 1,575 0001-141- City Clerk 777,896 0.293% 1,757 1,757 1,757 0001-151- City Attorney 1,751,709 0.661% 3,956 3,956 3,956 0001-171- Finance Administration 553,449 0.209% 1,250 1,250 235 1,485 0001-172- Accounting 1,240,824 0.468% 2,803 2,803 526 3,329 0001-173- Budget/Operating 476,217 0.180% 1,076 1,076 202 1,278 0001-174- Payroll 345,969 0.131% 781 781 147 928 0001-175- Treasury/Cash Management 569,497 0.215% 1,286 1,286 242 1,528 0001-176- Accounts Payable 247,478 0.093% 559 559 105 664 0001-177- Rev Collection 718,569 0.271% 1,623 1,623 305 1,928 0001-178- Purchasing 374,421 0.141% 846 846 159 1,004 0001-181- Human Resources 2,005,530 0.757% 4,530 4,530 851 5,380 0001-232- Facility Maintenance and Administration 8,153,968 3.076% 18,417 18,417 3,459 21,875 0001-235- Equipment Services/Fleet Services 3,238,310 1.222% 7,314 7,314 1,374 8,688 0001-261- Information Technology Administration 1,655,871 0.625% 3,740 3,740 702 4,442 0001-262- Telecommunications 1,684,630 0.636% 3,805 3,805 715 4,520 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 153,491 0.058% 347 347 65 412 0001-907, 908- Non-Departmental 7,795,660 2.941% 17,608 17,608 3,307 20,914 - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 523,740 0.198% 1,183 1,183 222 1,405 0001-105- COUNCIL/CITY COUNCIL DIV 439,059 0.166% 992 992 186 1,178 0001-121- POLICE COMMISSION DIV 62,842 0.024% 142 142 27 169 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 3,586 0.001% 8 8 2 10 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,202,884 0.454% 2,717 2,717 510 3,227 0001-191- GF-POLICE ADMIN DIV 55,306,835 20.864% 124,919 124,919 23,458 148,377 0001-192- GF-POLICE-PATROL/CIB 12,394 0.005% 28 28 5 33 0001-193- GF-POLICE/CRIME PREVENTION 181,674 0.069% 410 410 77 487 0001-194- GF-POLICE-COPS GRANT 1,055,716 0.398% 2,384 2,384 448 2,832 0001-196- GF-POLICE/REGULATORY 626,523 0.236% 1,415 1,415 266 1,681 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,682,925 1.389% 8,318 8,318 1,562 9,881 0001-199- GF-PARKING ENFORCEMENT DIV 331,873 0.125% 750 750 141 890 0001-201- GF-FIRE/ADMIN DIV 581,965 0.220% 1,314 1,314 247 1,561 0001-202- GF-FIRE/SUPRESSN DIV 27,791,828 10.484% 62,772 62,772 11,788 74,560 0001-203- GF-FIRE PREVENTION DIV 2,099,498 0.792% 4,742 4,742 891 5,633 0001-204- GF-FIRE/ SUPPORT DIV 212,225 0.080% 479 479 90 569 0001-205- GF-FIRE/TRAINING DIV 382,158 0.144% 863 863 162 1,025 0001-206- GF-FIRE/OF. OF EMS DIV 187,542 0.071% 424 424 80 503 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,198,953 0.452% 2,708 2,708 509 3,217 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 322,512 0.122% 728 728 137 865 0001-231- GF-PW ADMIN-DIV 1,615,853 0.610% 3,650 3,650 685 4,335 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,192,433 1.582% 9,469 9,469 1,778 11,247 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
5 - Allocations

Page 84166 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- City Attorney
0001-234- IT GIS 2,913,668 1.099% 6,581 6,581 1,236 7,817 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,876,467 0.708% 4,238 4,238 796 5,034 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 1,037 0.000% 2 2 0 3 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,207,650 1.210% 7,245 7,245 1,361 8,605 0001-242- GF-LS/REF SVCS(S-DIV) 340,601 0.128% 769 769 144 914 0001-243- GF-LIB&CL SVCS/LEAP DIV 792,469 0.299% 1,790 1,790 336 2,126 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 1,714,843 0.647% 3,873 3,873 727 4,601 0001-253- CM&NB/BOOKER T CTR (S-DIV) 958,357 0.362% 2,165 2,165 406 2,571 0001-255- GF-CM TRANSPORTATN OPERATIONS 148,890 0.056% 336 336 63 399 0001-254- GF-REC/SPCL EVENTS (S-DIV) 626,360 0.236% 1,415 1,415 266 1,680 0001-256- RECREATION SVCS/AQUATICS 182,634 0.069% 413 413 77 490 0001-257- RECREATION SVCS/CONVENTION CTR 357,913 0.135% 808 808 152 960 0001-259- RECREATION SVCS/PLUNGE 170,093 0.064% 384 384 72 456 0001-260- RECREATION SVCS/CITIES OF SRVC 267,988 0.101% 605 605 114 719 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 458,761 0.173% 1,036 1,036 195 1,231 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 520,353 0.196% 1,175 1,175 221 1,396 0001-364- GF-ECON DEV/PUBLIC ART DIV 600,302 0.226% 1,356 1,356 255 1,610 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 613,159 0.231% 1,385 1,385 260 1,645 0001-371- INTERNAL SERVICES-ADMIN 247,152 0.093% 558 558 105 663 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 2,505,332 0.945% 5,659 5,659 1,063 6,721 1003- TRANSPORTATION OPERATIONS 527,519 0.199% 1,191 1,191 224 1,415 1004- ASSET SEIZURE FUND 38,869 0.015% 88 88 16 104 1005- LIBRARY FUND 239,327 0.090% 541 541 102 642 1006- OUTSIDE FUNDED SVCS - GRANTS 1,635,759 0.617% 3,695 3,695 694 4,388 1007- EMERGENCY MED SERV 218,705 0.083% 494 494 93 587 1010- N.RICHMOND WASTE 98,933 0.037% 223 223 42 265 1012- HILLTOP LANDSCAPE MAINT DIST 1,229,936 0.464% 2,778 2,778 522 3,300 1013- FIRE DEPT HAZMAT GRANT 260,528 0.098% 588 588 111 699 1014- EDA GRANT FUND 448,646 0.169% 1,013 1,013 190 1,204 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,057,801 0.399% 2,389 2,389 449 2,838 1017- CHEVRON MODERNIZATN PROJ & CIA 5,678,989 2.142% 12,827 12,827 2,409 15,236 1018- RENT CONTROL 1,970,289 0.743% 4,450 4,450 836 5,286 1019- SBI RMRA CAP IMPROVEMENT 152,690 0.058% 345 345 65 410 1050- CR-PLANNING & BUILDING 6,960,808 2.626% 15,722 15,722 2,952 18,674 1051- CR-ENGINEERING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 133,511 0.050% 302 302 57 358 1055- ENCROACHMENTS SVCS 496,910 0.187% 1,122 1,122 211 1,333 1200- COR HOUSING ADMINISTRATION 370,521 0.140% 837 837 157 994 1201- CDBG 34,796 0.013% 79 79 15 93 1203- NEIGHBORHOOD STABILIZATION 23,729 0.009% 54 54 10 64 1205- EMPLOYMENT & TRAINING 4,251,434 1.604% 9,603 9,603 1,803 11,406 1207- NEIGHBORHOOD STAB(CITY) 15,073 0.006% 34 34 6 40 1208- SUCCESSOR HOUSING AGNCY 129,618 0.049% 293 293 55 348 1209- CAL-HOME 14,174 0.005% 32 32 6 38 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
5 - Allocations

Page 85167 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- City Attorney
1302- HOUSNG IN LIEU FEE - DEVELOPER 35,594 0.013% 80 80 15 95 1303- KIDS FIRST INITIATIVE 328,708 0.124% 742 742 139 882 1304- EMERGENCY OPE & DISASTR RECVRY 1,082,717 0.408% 2,445 2,445 459 2,905 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J 716,192 0.270% 1,618 1,618 304 1,921 2110- IMPACT FEE - PARK 16,777 0.006% 38 38 7 45 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 318,372 0.120% 719 719 135 854 2113- IMPACT FEE - FIRE 74,637 0.028% 169 169 32 200 2114- IMPACT FEE - POLICE 4,795 0.002% 11 11 2 13 2115- IMPACT FEE - COMM/AQUATC 59,927 0.023% 135 135 25 161 2116- IMPACT FEE - PARKS/OPEN 34,743 0.013% 78 78 15 93 2117- IMPACT FEE - LIBRARY 13,210 0.005% 30 30 6 35 2119- IMPACT FEE - STORM DRAINAGE 37,964 0.014% 86 86 16 102 2120- IMPACT FEE - WASTEWATER 15,356 0.006% 35 35 7 41 2125- IRON TRIANGLE/EPA PROGRAMS 199,450 0.075% 450 450 85 535 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - 3001- DS - 2005 TAXABLE POB 485,548 0.183% 1,097 1,097 206 1,303 3002- DS - 99A PENSION OBLIG BOND 296,687 0.112% 670 670 126 796 3005- DS - 2007 CIVIC CENTER 4,466,982 1.685% 10,089 10,089 1,895 11,984 4001- PORT OF RICHMOND 5,831,462 2.200% 13,171 13,171 2,473 15,645 4003- WASTEWATER 20,038,389 7.559% 45,260 45,260 8,499 53,759 4005- MARINA 227,391 0.086% 514 514 96 610 4006- STORM WATER 1,713,549 0.646% 3,870 3,870 727 4,597 4008- KCRT - CABLE TELEVIS 757,422 0.286% 1,711 1,711 321 2,032 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 19,191 0.007% 43 43 8 51 4102- RHA-HOPE 6 38,490 0.015% 87 87 16 103 4201- RHA-CAPITAL FUND 261,561 0.099% 591 591 111 702 4401- RHA-HACIENDA 356,607 0.135% 805 805 151 957 4404- RHA-NEVIN PLAZA 1,797,674 0.678% 4,060 4,060 762 4,823 4405- RHA-NYSTROM VILLAGE 737,142 0.278% 1,665 1,665 313 1,978 4406- RHA-RICHMOND VILLAGE ONE 249,915 0.094% 564 564 106 670 4407- RHA-RICHMOND VILLAGE TWO 212,381 0.080% 480 480 90 570 4408- RHA-RICHMOND VILLAGE THREE 120,209 0.045% 272 272 51 322 4501- RHA-CENTRAL OFFICE COST CNTR 81,269 0.031% 184 184 34 218 4502- RHA-HOUSING (RAD) CORPORATION 50 0.000% 0 0 0 0 5001- INSURANCE RESERVES 17,431,941 6.576% 39,373 39,373 7,394 46,766 5003- EQUIPMENT SERVICES 1,102,646 0.416% 2,490 2,490 468 2,958 5005- CAD DISPATCH SYSTEM - 0.000% - - - - 5006- RMS RECORDS SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES 2,175,310 0.821% 4,913 4,913 923 5,836 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 2,259 0.001% 5 5 1 6 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 10,946 0.004% 25 25 5 29 6047- CERTBT PLAN FUND 219,584 0.083% 496 496 93 589 6048- OPEB PLAN TRUST 7,123,046 2.687% 16,088 16,088 3,021 19,110 6049- PT MOLATE PRIVATE-PURPOSE TRST 211,836 0.080% 478 478 90 568 6050- GENERAL PENSION FUND 401,991 0.152% 908 908 171 1,078 6051- POLICE & FIRE PENSION 1,485,241 0.560% 3,355 3,355 630 3,985 6052- GARFIELD PENSION FUND 50,048 0.019% 113 113 21 134 6058- MARINA WESTSHORE DEB 66,784 0.025% 151 151 28 179 6059- COUNTRY CLUB VISTA 174,720 0.066% 395 395 74 469 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
5 - Allocations

Page 86168 ends

Page 87169 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-151- City Attorney

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - $ - EQUIP- Equipment Use - - - - 0001-131- City Manager's Office 2,673 43,737 1,575 47,985 0001-141- City Clerk 2,673 - 1,757 4,430 0001-151- City Attorney 7,350 15,551 3,956 26,858 0001-171- Finance Administration 2,385 75,012 1,485 78,881 0001-172- Accounting 5,564 - 3,329 8,893 0001-173- Budget/Operating 3,179 - 1,278 4,457 0001-174- Payroll 2,385 - 928 3,313 0001-175- Treasury/Cash Management 3,179 - 1,528 4,707 0001-176- Accounts Payable 1,590 - 664 2,254 0001-177- Rev Collection 3,974 - 1,928 5,902 0001-178- Purchasing 1,590 - 1,004 2,594 0001-181- Human Resources 10,333 36,334 5,380 52,047 0001-232- Facility Maintenance and Administration 27,025 41,022 21,875 89,922 0001-235- Equipment Services/Fleet Services 10,333 - 8,688 19,021 0001-261- Information Technology Administration 3,179 5,860 4,442 13,482 0001-262- Telecommunications 3,179 - 4,520 7,699 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 795 - 412 1,207 0001-907, 908- Non-Departmental - - 20,914 20,914 - - - - - - - - - - - - - - - - - - - - - - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 2,385 132,442 1,405 136,232 0001-105- COUNCIL/CITY COUNCIL DIV 8,743 56,259 1,178 66,180 0001-121- POLICE COMMISSION DIV 1,590 31,646 169 33,404 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 10 10 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 4,769 - 3,227 7,996 0001-191- GF-POLICE ADMIN DIV 158,175 - 148,377 306,552 0001-192- GF-POLICE-PATROL/CIB - - 33 33 0001-193- GF-POLICE/CRIME PREVENTION 1,590 - 487 2,077 0001-194- GF-POLICE-COPS GRANT 795 - 2,832 3,627 0001-196- GF-POLICE/REGULATORY 1,590 - 1,681 3,271 0001-197- CAD DISPATCH SYST/COMM POL DIV 20,666 - 9,881 30,547 0001-199- GF-PARKING ENFORCEMENT DIV 795 - 890 1,685 0001-201- GF-FIRE/ADMIN DIV 3,179 9,376 1,561 14,117 0001-202- GF-FIRE/SUPRESSN DIV 65,178 - 74,560 139,738 0001-203- GF-FIRE PREVENTION DIV 5,564 - 5,633 11,196 0001-204- GF-FIRE/ SUPPORT DIV - - 569 569 0001-205- GF-FIRE/TRAINING DIV 795 - 1,025 1,820 0001-206- GF-FIRE/OF. OF EMS DIV 1,590 - 503 2,093 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 13,512 2,344 3,217 19,073 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 865 865 0001-231- GF-PW ADMIN-DIV 5,564 - 4,335 9,899 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 28,615 - 11,247 39,862 0001-234- IT GIS 23,051 - 7,817 30,867

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B
System-wide
Support C Total
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
5 - Summary

Page 88170 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-151- City Attorney

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B
System-wide
Support C Total
0001-237- GF-I&M/ABATEMENT SVCS (DIV) 12,718 - 5,034 17,752 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 795 - - 795 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 3 3 0001-241- GF-LIB&CL SVC/L-ADM DIV 31,794 - 8,605 40,399 0001-242- GF-LS/REF SVCS(S-DIV) - - 914 914 0001-243- GF-LIB&CL SVCS/LEAP DIV 7,949 5,860 2,126 15,935 0001-244- GF-LIB&CL SVC/P-ART DIV - - - - 0001-251- GF-RECREATION ADM DIV 11,923 14,065 4,601 30,588 0001-253- CM&NB/BOOKER T CTR (S-DIV) 28,615 - 2,571 31,186 0001-255- GF-CM TRANSPORTATN OPERATIONS 1,590 - 399 1,989 0001-254- GF-REC/SPCL EVENTS (S-DIV) 7,949 - 1,680 9,629 0001-256- RECREATION SVCS/AQUATICS 29,409 - 490 29,899 0001-257- RECREATION SVCS/CONVENTION CTR 3,179 - 960 4,140 0001-259- RECREATION SVCS/PLUNGE 795 - 456 1,251 0001-260- RECREATION SVCS/CITIES OF SRVC 1,590 - 719 2,309 0001-291- GF-ADMINISTRATIVE SERVICES 795 - - 795 0001-292- GF-STREET SWEEPING 795 - - 795 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 2,385 - 1,231 3,615 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 795 - 1,396 2,191 0001-364- GF-ECON DEV/PUBLIC ART DIV 795 - 1,610 2,405 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 1,590 - 1,645 3,235 0001-371- INTERNAL SERVICES-ADMIN 1,590 - 663 2,253 0001-910- GF-NON-DEPT/CITY FESTIVAL - - - - 1001- SECURED PENSION OVERRIDE - - - - 1002- STATE GAS TAX - - 6,721 6,721 1003- TRANSPORTATION OPERATIONS 3,179 - 1,415 4,595 1004- ASSET SEIZURE FUND - - 104 104 1005- LIBRARY FUND - - 642 642 1006- OUTSIDE FUNDED SVCS - GRANTS - - 4,388 4,388 1007- EMERGENCY MED SERV - - 587 587 1010- N.RICHMOND WASTE - - 265 265 1012- HILLTOP LANDSCAPE MAINT DIST 10,333 - 3,300 13,633 1013- FIRE DEPT HAZMAT GRANT - - 699 699 1014- EDA GRANT FUND - - 1,204 1,204 1015- MARINA BAY LNDSCP&LIGHTDIST FD 9,538 - 2,838 12,376 1017- CHEVRON MODERNIZATN PROJ & CIA - - 15,236 15,236 1018- RENT CONTROL 10,333 1,172 5,286 16,791 1019- SBI RMRA CAP IMPROVEMENT - - 410 410 1050- CR-PLANNING & BUILDING 19,076 63,291 18,674 101,042 1051- CR-ENGINEERING - 39,850 - 39,850 1053- CODE ENFORCEMENT-CR - - - - 1054- ENGINEERING GRANTS - - 358 358 1055- ENCROACHMENTS SVCS 6,359 - 1,333 7,692 1200- COR HOUSING ADMINISTRATION 2,385 23,441 994 26,820 1201- CDBG - - 93 93 1203- NEIGHBORHOOD STABILIZATION - - 64 64 1205- EMPLOYMENT & TRAINING 13,512 28,129 11,406 53,048 1207- NEIGHBORHOOD STAB(CITY) - - 40 40 1208- SUCCESSOR HOUSING AGNCY - - 348 348 1209- CAL-HOME - - 38 38 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
5 - Summary

Page 89171 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-151- City Attorney

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B
System-wide
Support C Total
1302- HOUSNG IN LIEU FEE - DEVELOPER - - 95 95 1303- KIDS FIRST INITIATIVE 2,385 35,162 882 38,428 1304- EMERGENCY OPE & DISASTR RECVRY - - 2,905 2,905 2001- GENERAL CAPITAL FUND - - - - 2002- MEASURE J - - 1,921 1,921 2110- IMPACT FEE - PARK - - 45 45 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - - 854 854 2113- IMPACT FEE - FIRE - - 200 200 2114- IMPACT FEE - POLICE - - 13 13 2115- IMPACT FEE - COMM/AQUATC - - 161 161 2116- IMPACT FEE - PARKS/OPEN - - 93 93 2117- IMPACT FEE - LIBRARY - - 35 35 2119- IMPACT FEE - STORM DRAINAGE - - 102 102 2120- IMPACT FEE - WASTEWATER - - 41 41 2125- IRON TRIANGLE/EPA PROGRAMS - - 535 535 2126- COR-HOUSING DEPT CIP FUND - - - - 3001- DS - 2005 TAXABLE POB - - 1,303 1,303 3002- DS - 99A PENSION OBLIG BOND - - 796 796 3005- DS - 2007 CIVIC CENTER - - 11,984 11,984 4001- PORT OF RICHMOND 2,385 11,721 15,645 29,750 4003- WASTEWATER 7,154 - 53,759 60,913 4005- MARINA - - 610 610 4006- STORM WATER - 37,506 4,597 42,103 4008- KCRT - CABLE TELEVIS 3,179 - 2,032 5,211 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 51 51 4102- RHA-HOPE 6 - - 103 103 4201- RHA-CAPITAL FUND - - 702 702 4401- RHA-HACIENDA - - 957 957 4404- RHA-NEVIN PLAZA 1,590 - 4,823 6,413 4405- RHA-NYSTROM VILLAGE 795 - 1,978 2,772 4406- RHA-RICHMOND VILLAGE ONE - - 670 670 4407- RHA-RICHMOND VILLAGE TWO - - 570 570 4408- RHA-RICHMOND VILLAGE THREE - - 322 322 4501- RHA-CENTRAL OFFICE COST CNTR 795 - 218 1,013 4502- RHA-HOUSING (RAD) CORPORATION - - 0 0 5001- INSURANCE RESERVES 3,974 - 46,766 50,741 5003- EQUIPMENT SERVICES - - 2,958 2,958 5005- CAD DISPATCH SYSTEM 795 - - 795 5006- RMS RECORDS SERVICES - - - - 5008- COMPENSATED ABSENCES - - 5,836 5,836 6001- GENERAL TRUST & AGENCY - - - - 6004- COMMISSION ON AGING - - 6 6 6005- SEAVER GALLERY TRUST FUND - - - - 6007- SENIOR TRUST DEPOSIT - - 29 29 6047- CERTBT PLAN FUND - - 589 589 6048- OPEB PLAN TRUST - - 19,110 19,110 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 568 568 6050- GENERAL PENSION FUND 5,564 - 1,078 6,642 6051- POLICE & FIRE PENSION 19,076 - 3,985 23,061 6052- GARFIELD PENSION FUND 795 - 134 929 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
5 - Summary

Page 90172 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-151- City Attorney

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B
System-wide
Support C Total
6058- MARINA WESTSHORE DEB - - 179 179 6059- COUNTRY CLUB VISTA - - 469 469 6060- REASSESSMENT DISTRICT 2003-1 - - - - 6101- SA-PROPERTY TAX TRUST FUND - - - - 6102- SA- ADMINISTRATION - - 559 559 6103- SA - CAPITAL PROJECT FUNDS - - 1,414 1,414 6208- SA-CIP 07B TARB BND PRCDS-HSG - - - - 6300- SA-DS HARBOR 98 TARB - - 14 14 6304- SA-DS 2003B TARB - - 1,087 1,087 6305- SA-DS 2004A TARB 2/3 - - 880 880 6306- SA-DS 2004A TARB -1/3 HSING - - 441 441 6307- SA-DS 2004B TARB - HOUSING - - 100 100 6308- SA-DS 2007/10A TARB - - 1,818 1,818 6309- SA-DS 2007/10B TARB - HOUSING - - 7 7 6401- SA-DS 2014A NON-TAXABLE BONDS - - 1,537 1,537 6402- SA-DS 2014B TAXABLE BONDS - - - - 6403- SA-DS LOANS PAYABLE - - 1,571 1,571 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - 1,597 1,597 6405- SA-DS 2021B TAXABLE BONDS is new - - 291 291 6996- SUCCESSOR AGENCY - GLTDAG - - 1,058 1,058 9102- CITY OF RICHMOND - GFAAG - - 27,979 27,979

AO- ALL OTHER - - - - Total $ 709,780 $ 709,780 $ 709,780 $ 2,129,339 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
5 - Summary

Page 91173 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-171- Finance Administration
Distribution Percentage 100.00%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 173,250$ S 173,250$ 400003 - SALARIES & WAGES/Local 1021 119,637 S 119,637
400031 - OVERTIME/General 345 S 345
400049 - OTHER PAY/Auto Allowance 3,850 S 3,850
400050 - OTHER PAY/Medical Flex 2,200 S 2,200
400066 - OTHER PAY/Assign Diff-non-PERS 2,989 S 2,989
400099 - SAL & WAGES/GRNT/PRJ EXP(CON) (10,573) S (10,573) 400103 - P-ROLL BEN/Medicare Tax-ER Shr 4,429 S 4,429
400105 - P-ROLL BEN/Health Insurance Be 26,018 S 26,018 400106 - P-ROLL BEN/Dental Insurance 5,290 S 5,290
400109 - P-ROLL BEN/Employee Assistance 127 S 127
400110 - P-ROLL BEN/Professional Dev-Mg 438 S 438
400111 - P-ROLL BEN/Vision 618 S 618
400112 - P-ROLL BEN/Life Insurance 814 S 814
400114 - P-ROLL BEN/Long Term Disabilit 1,956 S 1,956
400116 - P-ROLL BEN/Unemployment Ins 1,286 S 1,286
400117 - P-ROLL BEN/Personal/Prof Dev 1,904 S 1,904
400121 - P-ROLL BEN/Worker Comp-Clerica 13,535 S 13,535 400122 - P-ROLL BEN/Worker Comp-Prof 15,610 S 15,610
400127 - P-ROLL BEN/OPEB 12,089 S 12,089
400149 - P-ROLL BEN/PERS-Misc 39,311 S 39,311
400151 - P-ROLL BEN/PERS-Misc (UAL) 71,488 S 71,488
Subtotal Personnel Cost 486,613$ 486,613$
Operating Services & Supplies
400231 - OFF EXP/Postage & Mailing 17,006$ S 17,006$
400233 - OFF EXP/Copying & Duplicating 1,207 S 1,207
400261 - DUES & PUB/Membership & Dues 2,006 S 2,006
400271 - AD & PROMO/Advertising&Promo (594) S (594)
400283 - ADM EXP/Storage Cost 5,885 S 5,885
400290 - ADM EXP/Courier-Delivery Svcs 338 S 338
400304 - RENTAL EXP/Equipment Rental 20,020 S 20,020
400322 - MISC EXP/Misc Exp 233 S 233
400341 - OFF SUPP/Office Supplies 16,637 S 16,637
400344 - OFF SUPP/Computer Supplies 2,217 S 2,217
400401 - UTILITIES/Tel & Telegraph 1,081 S 1,081
400501 - EQPT SERVS/Equipment R/M Serv 129 S 129
400538 - CONTRACT SVCS/Oth Cntrctl Svcs 77 S 77
400574 - COST POOL/(ISF)-Gen Liability 171,164 S 171,164 400592 - COST POOL/(CON)-Admin Charges (143,323) S (143,323) Subtotal Operating Cost 94,083$ 94,083$

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Financial
Services
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
6 - EXP

Page 92174 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-171- Finance Administration
Distribution Percentage 100.00%
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Financial
Services
Disallowed Expenses
400271 - AD & PROMO/Advertising&Promo 594$ [1] 594$
400592 - COST POOL/(CON)-Admin Charges 143,323 [2] 143,323 Subtotal Disallowed Costs 143,917$ 143,917$
DEPARTMENTAL EXPENDITURES 724,613$ 724,613$
Reallocation of Incoming Costs
First Allocation 68,363$ 792,976$
Unallocated Costs -$ -$
Subtotal of First Allocation 68,363$ 792,976$
Second Allocation 195,667$ 195,667$
Unallocated Costs -$ -$
Subtotal of Second Allocation 195,667$ 195,667$
TOTAL FUNCTIONAL COSTS 988,642$ 988,642$
[1] Costs not allowable per Title 2 CFR Part 200
[2] Admin charges are excluded and re-established through this CAP analysis Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
6 - EXP

Page 93175 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-171- Finance Administration First Second
Allocation Allocation Total
Departmental Expenditures $ 724,613 $ 724,613 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 1,473 317 1,790 0001-141- City Clerk 1,431 274 1,705 0001-151- City Attorney 65,459 13,422 78,881 0001-171- Finance Administration 1,656 1,656 0001-172- Accounting 2,231 2,231 0001-173- Budget/Operating 1,017 1,017 0001-174- Payroll 1,186 1,186 0001-175- Treasury/Cash Management 575 575 0001-176- Accounts Payable 1,206 1,206 0001-177- Rev Collection 733 733 0001-178- Purchasing 79,364 79,364 0001-181- Human Resources 7,448 7,448 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services 11,720 11,720 0001-261- Information Technology Administration 6,133 6,133 0001-262- Telecommunications 6,049 6,049 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 13,526 13,526 0001-907, 908- Non-Departmental 48,810 48,810 - - -
- - -
- - -
- - -
- - -
Total Incoming Costs $ 68,363 $ 195,667 $ 264,030 Total Costs to be Allocated $ 792,976 $ 195,667 $ 988,642

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
6 - Costs

Page 94176 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 697,359 0.263% 2,086 2,086 2,086 0001-141- City Clerk 777,896 0.293% 2,327 2,327 2,327 0001-151- City Attorney 1,751,709 0.661% 5,240 5,240 5,240 0001-171- Finance Administration 553,449 0.209% 1,656 1,656 1,656 0001-172- Accounting 1,240,824 0.468% 3,712 3,712 929 4,641 0001-173- Budget/Operating 476,217 0.180% 1,425 1,425 357 1,781 0001-174- Payroll 345,969 0.131% 1,035 1,035 259 1,294 0001-175- Treasury/Cash Management 569,497 0.215% 1,704 1,704 426 2,130 0001-176- Accounts Payable 247,478 0.093% 740 740 185 926 0001-177- Rev Collection 718,569 0.271% 2,150 2,150 538 2,688 0001-178- Purchasing 374,421 0.141% 1,120 1,120 280 1,400 0001-181- Human Resources 2,005,530 0.757% 6,000 6,000 1,502 7,501 0001-232- Facility Maintenance and Administration 8,153,968 3.076% 24,393 24,393 6,106 30,498 0001-235- Equipment Services/Fleet Services 3,238,310 1.222% 9,687 9,687 2,425 12,112 0001-261- Information Technology Administration 1,655,871 0.625% 4,954 4,954 1,240 6,193 0001-262- Telecommunications 1,684,630 0.636% 5,040 5,040 1,262 6,301 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 153,491 0.058% 459 459 115 574 0001-907, 908- Non-Departmental 7,795,660 2.941% 23,321 23,321 5,838 29,158 - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 523,740 0.198% 1,567 1,567 392 1,959 0001-105- COUNCIL/CITY COUNCIL DIV 439,059 0.166% 1,313 1,313 329 1,642 0001-121- POLICE COMMISSION DIV 62,842 0.024% 188 188 47 235 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 3,586 0.001% 11 11 3 13 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,202,884 0.454% 3,598 3,598 901 4,499 0001-191- GF-POLICE ADMIN DIV 55,306,835 20.864% 165,450 165,450 41,415 206,866 0001-192- GF-POLICE-PATROL/CIB 12,394 0.005% 37 37 9 46 0001-193- GF-POLICE/CRIME PREVENTION 181,674 0.069% 543 543 136 680 0001-194- GF-POLICE-COPS GRANT 1,055,716 0.398% 3,158 3,158 791 3,949 0001-196- GF-POLICE/REGULATORY 626,523 0.236% 1,874 1,874 469 2,343 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,682,925 1.389% 11,017 11,017 2,758 13,775 0001-199- GF-PARKING ENFORCEMENT DIV 331,873 0.125% 993 993 249 1,241 0001-201- GF-FIRE/ADMIN DIV 581,965 0.220% 1,741 1,741 436 2,177 0001-202- GF-FIRE/SUPRESSN DIV 27,791,828 10.484% 83,139 83,139 20,811 103,950 0001-203- GF-FIRE PREVENTION DIV 2,099,498 0.792% 6,281 6,281 1,572 7,853 0001-204- GF-FIRE/ SUPPORT DIV 212,225 0.080% 635 635 159 794 0001-205- GF-FIRE/TRAINING DIV 382,158 0.144% 1,143 1,143 286 1,429 0001-206- GF-FIRE/OF. OF EMS DIV 187,542 0.071% 561 561 140 701 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,198,953 0.452% 3,587 3,587 898 4,484 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 322,512 0.122% 965 965 242 1,206 0001-231- GF-PW ADMIN-DIV 1,615,853 0.610% 4,834 4,834 1,210 6,044 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,192,433 1.582% 12,542 12,542 3,139 15,681 0001-171- Finance Administration
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
6 - Allocations

Page 95177 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-171- Finance Administration
0001-234- IT GIS 2,913,668 1.099% 8,716 8,716 2,182 10,898 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,876,467 0.708% 5,613 5,613 1,405 7,019 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 1,037 0.000% 3 3 1 4 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,207,650 1.210% 9,596 9,596 2,402 11,998 0001-242- GF-LS/REF SVCS(S-DIV) 340,601 0.128% 1,019 1,019 255 1,274 0001-243- GF-LIB&CL SVCS/LEAP DIV 792,469 0.299% 2,371 2,371 593 2,964 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 1,714,843 0.647% 5,130 5,130 1,284 6,414 0001-253- CM&NB/BOOKER T CTR (S-DIV) 958,357 0.362% 2,867 2,867 718 3,585 0001-255- GF-CM TRANSPORTATN OPERATIONS 148,890 0.056% 445 445 111 557 0001-254- GF-REC/SPCL EVENTS (S-DIV) 626,360 0.236% 1,874 1,874 469 2,343 0001-256- RECREATION SVCS/AQUATICS 182,634 0.069% 546 546 137 683 0001-257- RECREATION SVCS/CONVENTION CTR 357,913 0.135% 1,071 1,071 268 1,339 0001-259- RECREATION SVCS/PLUNGE 170,093 0.064% 509 509 127 636 0001-260- RECREATION SVCS/CITIES OF SRVC 267,988 0.101% 802 802 201 1,002 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 458,761 0.173% 1,372 1,372 344 1,716 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 520,353 0.196% 1,557 1,557 390 1,946 0001-364- GF-ECON DEV/PUBLIC ART DIV 600,302 0.226% 1,796 1,796 450 2,245 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 613,159 0.231% 1,834 1,834 459 2,293 0001-371- INTERNAL SERVICES-ADMIN 247,152 0.093% 739 739 185 924 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 2,505,332 0.945% 7,495 7,495 1,876 9,371 1003- TRANSPORTATION OPERATIONS 527,519 0.199% 1,578 1,578 395 1,973 1004- ASSET SEIZURE FUND 38,869 0.015% 116 116 29 145 1005- LIBRARY FUND 239,327 0.090% 716 716 179 895 1006- OUTSIDE FUNDED SVCS - GRANTS 1,635,759 0.617% 4,893 4,893 1,225 6,118 1007- EMERGENCY MED SERV 218,705 0.083% 654 654 164 818 1010- N.RICHMOND WASTE 98,933 0.037% 296 296 74 370 1012- HILLTOP LANDSCAPE MAINT DIST 1,229,936 0.464% 3,679 3,679 921 4,600 1013- FIRE DEPT HAZMAT GRANT 260,528 0.098% 779 779 195 974 1014- EDA GRANT FUND 448,646 0.169% 1,342 1,342 336 1,678 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,057,801 0.399% 3,164 3,164 792 3,957 1017- CHEVRON MODERNIZATN PROJ & CIA 5,678,989 2.142% 16,989 16,989 4,253 21,241 1018- RENT CONTROL 1,970,289 0.743% 5,894 5,894 1,475 7,370 1019- SBI RMRA CAP IMPROVEMENT 152,690 0.058% 457 457 114 571 1050- CR-PLANNING & BUILDING 6,960,808 2.626% 20,823 20,823 5,212 26,036 1051- CR-ENGINEERING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 133,511 0.050% 399 399 100 499 1055- ENCROACHMENTS SVCS 496,910 0.187% 1,487 1,487 372 1,859 1200- COR HOUSING ADMINISTRATION 370,521 0.140% 1,108 1,108 277 1,386 1201- CDBG 34,796 0.013% 104 104 26 130 1203- NEIGHBORHOOD STABILIZATION 23,729 0.009% 71 71 18 89 1205- EMPLOYMENT & TRAINING 4,251,434 1.604% 12,718 12,718 3,184 15,902 1207- NEIGHBORHOOD STAB(CITY) 15,073 0.006% 45 45 11 56 1208- SUCCESSOR HOUSING AGNCY 129,618 0.049% 388 388 97 485 1209- CAL-HOME 14,174 0.005% 42 42 11 53 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
6 - Allocations

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-171- Finance Administration
1302- HOUSNG IN LIEU FEE - DEVELOPER 35,594 0.013% 106 106 27 133 1303- KIDS FIRST INITIATIVE 328,708 0.124% 983 983 246 1,229 1304- EMERGENCY OPE & DISASTR RECVRY 1,082,717 0.408% 3,239 3,239 811 4,050 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J 716,192 0.270% 2,142 2,142 536 2,679 2110- IMPACT FEE - PARK 16,777 0.006% 50 50 13 63 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 318,372 0.120% 952 952 238 1,191 2113- IMPACT FEE - FIRE 74,637 0.028% 223 223 56 279 2114- IMPACT FEE - POLICE 4,795 0.002% 14 14 4 18 2115- IMPACT FEE - COMM/AQUATC 59,927 0.023% 179 179 45 224 2116- IMPACT FEE - PARKS/OPEN 34,743 0.013% 104 104 26 130 2117- IMPACT FEE - LIBRARY 13,210 0.005% 40 40 10 49 2119- IMPACT FEE - STORM DRAINAGE 37,964 0.014% 114 114 28 142 2120- IMPACT FEE - WASTEWATER 15,356 0.006% 46 46 11 57 2125- IRON TRIANGLE/EPA PROGRAMS 199,450 0.075% 597 597 149 746 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - 3001- DS - 2005 TAXABLE POB 485,548 0.183% 1,453 1,453 364 1,816 3002- DS - 99A PENSION OBLIG BOND 296,687 0.112% 888 888 222 1,110 3005- DS - 2007 CIVIC CENTER 4,466,982 1.685% 13,363 13,363 3,345 16,708 4001- PORT OF RICHMOND 5,831,462 2.200% 17,445 17,445 4,367 21,812 4003- WASTEWATER 20,038,389 7.559% 59,945 59,945 15,005 74,950 4005- MARINA 227,391 0.086% 680 680 170 851 4006- STORM WATER 1,713,549 0.646% 5,126 5,126 1,283 6,409 4008- KCRT - CABLE TELEVIS 757,422 0.286% 2,266 2,266 567 2,833 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 19,191 0.007% 57 57 14 72 4102- RHA-HOPE 6 38,490 0.015% 115 115 29 144 4201- RHA-CAPITAL FUND 261,561 0.099% 782 782 196 978 4401- RHA-HACIENDA 356,607 0.135% 1,067 1,067 267 1,334 4404- RHA-NEVIN PLAZA 1,797,674 0.678% 5,378 5,378 1,346 6,724 4405- RHA-NYSTROM VILLAGE 737,142 0.278% 2,205 2,205 552 2,757 4406- RHA-RICHMOND VILLAGE ONE 249,915 0.094% 748 748 187 935 4407- RHA-RICHMOND VILLAGE TWO 212,381 0.080% 635 635 159 794 4408- RHA-RICHMOND VILLAGE THREE 120,209 0.045% 360 360 90 450 4501- RHA-CENTRAL OFFICE COST CNTR 81,269 0.031% 243 243 61 304 4502- RHA-HOUSING (RAD) CORPORATION 50 0.000% 0 0 0 0 5001- INSURANCE RESERVES 17,431,941 6.576% 52,148 52,148 13,054 65,201 5003- EQUIPMENT SERVICES 1,102,646 0.416% 3,299 3,299 826 4,124 5005- CAD DISPATCH SYSTEM - 0.000% - - - - 5006- RMS RECORDS SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES 2,175,310 0.821% 6,507 6,507 1,629 8,136 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 2,259 0.001% 7 7 2 8 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 10,946 0.004% 33 33 8 41 6047- CERTBT PLAN FUND 219,584 0.083% 657 657 164 821 6048- OPEB PLAN TRUST 7,123,046 2.687% 21,309 21,309 5,334 26,643 6049- PT MOLATE PRIVATE-PURPOSE TRST 211,836 0.080% 634 634 159 792 6050- GENERAL PENSION FUND 401,991 0.152% 1,203 1,203 301 1,504 6051- POLICE & FIRE PENSION 1,485,241 0.560% 4,443 4,443 1,112 5,555 6052- GARFIELD PENSION FUND 50,048 0.019% 150 150 37 187 6058- MARINA WESTSHORE DEB 66,784 0.025% 200 200 50 250 6059- COUNTRY CLUB VISTA 174,720 0.066% 523 523 131 654 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
6 - Allocations

Page 97179 ends

Page 98180 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-171- Finance Administration

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 2,086 2,086 0001-141- City Clerk 2,327 2,327 0001-151- City Attorney 5,240 5,240 0001-171- Finance Administration 1,656 1,656 0001-172- Accounting 4,641 4,641 0001-173- Budget/Operating 1,781 1,781 0001-174- Payroll 1,294 1,294 0001-175- Treasury/Cash Management 2,130 2,130 0001-176- Accounts Payable 926 926 0001-177- Rev Collection 2,688 2,688 0001-178- Purchasing 1,400 1,400 0001-181- Human Resources 7,501 7,501 0001-232- Facility Maintenance and Administration 30,498 30,498 0001-235- Equipment Services/Fleet Services 12,112 12,112 0001-261- Information Technology Administration 6,193 6,193 0001-262- Telecommunications 6,301 6,301 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 574 574 0001-907, 908- Non-Departmental 29,158 29,158 - - -
- - -
- - -
- - -
- - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 1,959 1,959 0001-105- COUNCIL/CITY COUNCIL DIV 1,642 1,642 0001-121- POLICE COMMISSION DIV 235 235 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 13 13 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 4,499 4,499 0001-191- GF-POLICE ADMIN DIV 206,866 206,866 0001-192- GF-POLICE-PATROL/CIB 46 46 0001-193- GF-POLICE/CRIME PREVENTION 680 680 0001-194- GF-POLICE-COPS GRANT 3,949 3,949 0001-196- GF-POLICE/REGULATORY 2,343 2,343 0001-197- CAD DISPATCH SYST/COMM POL DIV 13,775 13,775 0001-199- GF-PARKING ENFORCEMENT DIV 1,241 1,241 0001-201- GF-FIRE/ADMIN DIV 2,177 2,177 0001-202- GF-FIRE/SUPRESSN DIV 103,950 103,950 0001-203- GF-FIRE PREVENTION DIV 7,853 7,853 0001-204- GF-FIRE/ SUPPORT DIV 794 794 0001-205- GF-FIRE/TRAINING DIV 1,429 1,429 0001-206- GF-FIRE/OF. OF EMS DIV 701 701 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 4,484 4,484 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 1,206 1,206 0001-231- GF-PW ADMIN-DIV 6,044 6,044 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 15,681 15,681 0001-234- IT GIS 10,898 10,898

ALLOCATION SUMMARY
Citywide
Financial
Services Total
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
6 - Summary

Page 99181 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-171- Finance Administration

ALLOCATION SUMMARY
Citywide
Financial
Services Total
0001-237- GF-I&M/ABATEMENT SVCS (DIV) 7,019 7,019 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 4 4 0001-241- GF-LIB&CL SVC/L-ADM DIV 11,998 11,998 0001-242- GF-LS/REF SVCS(S-DIV) 1,274 1,274 0001-243- GF-LIB&CL SVCS/LEAP DIV 2,964 2,964 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 6,414 6,414 0001-253- CM&NB/BOOKER T CTR (S-DIV) 3,585 3,585 0001-255- GF-CM TRANSPORTATN OPERATIONS 557 557 0001-254- GF-REC/SPCL EVENTS (S-DIV) 2,343 2,343 0001-256- RECREATION SVCS/AQUATICS 683 683 0001-257- RECREATION SVCS/CONVENTION CTR 1,339 1,339 0001-259- RECREATION SVCS/PLUNGE 636 636 0001-260- RECREATION SVCS/CITIES OF SRVC 1,002 1,002 0001-291- GF-ADMINISTRATIVE SERVICES - - 0001-292- GF-STREET SWEEPING - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,716 1,716 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,946 1,946 0001-364- GF-ECON DEV/PUBLIC ART DIV 2,245 2,245 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 2,293 2,293 0001-371- INTERNAL SERVICES-ADMIN 924 924 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX 9,371 9,371 1003- TRANSPORTATION OPERATIONS 1,973 1,973 1004- ASSET SEIZURE FUND 145 145 1005- LIBRARY FUND 895 895 1006- OUTSIDE FUNDED SVCS - GRANTS 6,118 6,118 1007- EMERGENCY MED SERV 818 818 1010- N.RICHMOND WASTE 370 370 1012- HILLTOP LANDSCAPE MAINT DIST 4,600 4,600 1013- FIRE DEPT HAZMAT GRANT 974 974 1014- EDA GRANT FUND 1,678 1,678 1015- MARINA BAY LNDSCP&LIGHTDIST FD 3,957 3,957 1017- CHEVRON MODERNIZATN PROJ & CIA 21,241 21,241 1018- RENT CONTROL 7,370 7,370 1019- SBI RMRA CAP IMPROVEMENT 571 571 1050- CR-PLANNING & BUILDING 26,036 26,036 1051- CR-ENGINEERING - - 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS 499 499 1055- ENCROACHMENTS SVCS 1,859 1,859 1200- COR HOUSING ADMINISTRATION 1,386 1,386 1201- CDBG 130 130
1203- NEIGHBORHOOD STABILIZATION 89 89 1205- EMPLOYMENT & TRAINING 15,902 15,902 1207- NEIGHBORHOOD STAB(CITY) 56 56 1208- SUCCESSOR HOUSING AGNCY 485 485 1209- CAL-HOME 53 53 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
6 - Summary

Page 100182 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-171- Finance Administration

ALLOCATION SUMMARY
Citywide
Financial
Services Total
1302- HOUSNG IN LIEU FEE - DEVELOPER 133 133 1303- KIDS FIRST INITIATIVE 1,229 1,229 1304- EMERGENCY OPE & DISASTR RECVRY 4,050 4,050 2001- GENERAL CAPITAL FUND - - 2002- MEASURE J 2,679 2,679 2110- IMPACT FEE - PARK 63 63 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 1,191 1,191 2113- IMPACT FEE - FIRE 279 279 2114- IMPACT FEE - POLICE 18 18 2115- IMPACT FEE - COMM/AQUATC 224 224 2116- IMPACT FEE - PARKS/OPEN 130 130 2117- IMPACT FEE - LIBRARY 49 49 2119- IMPACT FEE - STORM DRAINAGE 142 142 2120- IMPACT FEE - WASTEWATER 57 57 2125- IRON TRIANGLE/EPA PROGRAMS 746 746 2126- COR-HOUSING DEPT CIP FUND - - 3001- DS - 2005 TAXABLE POB 1,816 1,816 3002- DS - 99A PENSION OBLIG BOND 1,110 1,110 3005- DS - 2007 CIVIC CENTER 16,708 16,708 4001- PORT OF RICHMOND 21,812 21,812 4003- WASTEWATER 74,950 74,950 4005- MARINA 851 851 4006- STORM WATER 6,409 6,409 4008- KCRT - CABLE TELEVIS 2,833 2,833 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 72 72 4102- RHA-HOPE 6 144 144 4201- RHA-CAPITAL FUND 978 978 4401- RHA-HACIENDA 1,334 1,334 4404- RHA-NEVIN PLAZA 6,724 6,724 4405- RHA-NYSTROM VILLAGE 2,757 2,757 4406- RHA-RICHMOND VILLAGE ONE 935 935 4407- RHA-RICHMOND VILLAGE TWO 794 794 4408- RHA-RICHMOND VILLAGE THREE 450 450 4501- RHA-CENTRAL OFFICE COST CNTR 304 304 4502- RHA-HOUSING (RAD) CORPORATION 0 0 5001- INSURANCE RESERVES 65,201 65,201 5003- EQUIPMENT SERVICES 4,124 4,124 5005- CAD DISPATCH SYSTEM - - 5006- RMS RECORDS SERVICES - - 5008- COMPENSATED ABSENCES 8,136 8,136 6001- GENERAL TRUST & AGENCY - - 6004- COMMISSION ON AGING 8 8 6005- SEAVER GALLERY TRUST FUND - - 6007- SENIOR TRUST DEPOSIT 41 41 6047- CERTBT PLAN FUND 821 821 6048- OPEB PLAN TRUST 26,643 26,643 6049- PT MOLATE PRIVATE-PURPOSE TRST 792 792 6050- GENERAL PENSION FUND 1,504 1,504 6051- POLICE & FIRE PENSION 5,555 5,555 6052- GARFIELD PENSION FUND 187 187 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
6 - Summary

Page 101183 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-171- Finance Administration

ALLOCATION SUMMARY
Citywide
Financial
Services Total
6058- MARINA WESTSHORE DEB 250 250 6059- COUNTRY CLUB VISTA 654 654 6060- REASSESSMENT DISTRICT 2003-1 - - 6101- SA-PROPERTY TAX TRUST FUND - - 6102- SA- ADMINISTRATION 779 779 6103- SA - CAPITAL PROJECT FUNDS 1,971 1,971 6208- SA-CIP 07B TARB BND PRCDS-HSG - - 6300- SA-DS HARBOR 98 TARB 19 19 6304- SA-DS 2003B TARB 1,516 1,516 6305- SA-DS 2004A TARB 2/3 1,227 1,227 6306- SA-DS 2004A TARB -1/3 HSING 616 616 6307- SA-DS 2004B TARB - HOUSING 140 140 6308- SA-DS 2007/10A TARB 2,535 2,535 6309- SA-DS 2007/10B TARB - HOUSING 10 10 6401- SA-DS 2014A NON-TAXABLE BONDS 2,143 2,143 6402- SA-DS 2014B TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE 2,191 2,191 6404- SA-DS 2021A NON-TAXABLE BONDS is new 2,226 2,226 6405- SA-DS 2021B TAXABLE BONDS is new 406 406 6996- SUCCESSOR AGENCY - GLTDAG 1,475 1,475 9102- CITY OF RICHMOND - GFAAG 39,007 39,007

AO- ALL OTHER - - Total $ 988,642 $ 988,642
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
6 - Summary

Page 102184 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-172- Accounting
Distribution Percentage 75.00% 25.00%
Expense Type $
Personnel
400002 - SALARIES & WAGES/Mgmt-Local 21 316,201$ S 237,151$ 79,050$ 400003 - SALARIES & WAGES/Local 1021 256,379 S 192,284 64,095 400031 - OVERTIME/General 1,896 S 1,422 474
400048 - OTHER PAY/Bilingual Pay 2,399 S 1,799 600
400050 - OTHER PAY/Medical Flex 4,800 S 3,600 1,200
400099 - SAL & WAGES/GRNT/PRJ EXP(CON) (31,904) S (23,928) (7,976) 400103 - P-ROLL BEN/Medicare Tax-ER Shr 8,542 S 6,406 2,135 400105 - P-ROLL BEN/Health Insurance Be 79,242 S 59,431 19,810 400106 - P-ROLL BEN/Dental Insurance 11,790 S 8,843 2,948 400109 - P-ROLL BEN/Employee Assistance 284 S 213 71
400110 - P-ROLL BEN/Professional Dev-Mg 1,782 S 1,337 446 400111 - P-ROLL BEN/Vision 1,378 S 1,033 344
400112 - P-ROLL BEN/Life Insurance 1,583 S 1,188 396
400114 - P-ROLL BEN/Long Term Disabilit 5,233 S 3,925 1,308 400116 - P-ROLL BEN/Unemployment Ins 2,866 S 2,149 716
400117 - P-ROLL BEN/Personal/Prof Dev 2,749 S 2,062 687 400121 - P-ROLL BEN/Worker Comp-Clerica 28,561 S 21,420 7,140 400122 - P-ROLL BEN/Worker Comp-Prof 28,220 S 21,165 7,055 400127 - P-ROLL BEN/OPEB 23,361 S 17,521 5,840
400149 - P-ROLL BEN/PERS-Misc 76,770 S 57,578 19,193
400151 - P-ROLL BEN/PERS-Misc (UAL) 161,899 S 121,424 40,475 400199 - EMPLYE BNFTS/Grnt/Prj Exp(CON) (27,942) S (20,956) (6,985)$ Subtotal Personnel Cost 956,087$ 717,066$ 239,022$
Operating Services & Supplies
400215 - PROF SVCS/Audit Svcs. 280,865$ S 210,649$ 70,216$ 400229 - PROF SVCS/(CON)AUDIT SVCS (24,070) S (18,053) (6,018) 400592 - COST POOL/(CON)-Admin Charges (240,071) S (180,054) (60,018) Subtotal Operating Cost 16,724$ 12,543$ 4,181$
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 240,071 [1] 180,054 60,018- - Subtotal Disallowed Costs 240,071$ 180,054$ 60,018$
DEPARTMENTAL EXPENDITURES 1,212,882$ 909,662$ 303,221$
Reallocation of Incoming Costs
First Allocation 17,866$ 923,061$ 307,687$
Unallocated Costs -$ -$ -$
Subtotal of First Allocation 17,866$ 923,061$ 307,687$
Second Allocation 182,958$ 137,219$ 45,740$
Unallocated Costs -$ -$ -$
Subtotal of Second Allocation 182,958$ 137,219$ 45,740$ TOTAL FUNCTIONAL COSTS 1,413,707$ 1,060,280$ 353,427$
[1] Admin charges are excluded and re-established through this CAP analysis

DEPARTMENTAL EXPENSE DETAIL
Notes
Spread
Method
System-wide
Support A
System-wide
Support B
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
7 - EXP

Page 103185 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-172- Accounting First Second
Allocation Allocation Total
Departmental Expenditures $ 1,212,882 $ 1,212,882 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 3,383 729 4,113 0001-141- City Clerk 3,291 631 3,921 0001-151- City Attorney 7,480 1,413 8,893 0001-171- Finance Administration 3,712 929 4,641 0001-172- Accounting 4,351 4,351 0001-173- Budget/Operating 2,280 2,280 0001-174- Payroll 2,767 2,767 0001-175- Treasury/Cash Management 57 57 0001-176- Accounts Payable 73 73 0001-177- Rev Collection 72 72 0001-178- Purchasing - - 0001-181- Human Resources 15,996 15,996 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services 27,346 27,346 0001-261- Information Technology Administration 9,813 9,813 0001-262- Telecommunications 14,114 14,114 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 102,388 102,388 - - -
- - -
- - -
- - -
- - -
Total Incoming Costs $ 17,866 $ 182,958 $ 200,824 Total Costs to be Allocated $ 1,230,748 $ 182,958 $ 1,413,707

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
7 - Costs

Page 104186 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 697,359 0.263% 2,428 2,428 2,428 0001-141- City Clerk 777,896 0.293% 2,709 2,709 2,709 0001-151- City Attorney 1,751,709 0.661% 6,100 6,100 6,100 0001-171- Finance Administration 553,449 0.209% 1,927 1,927 1,927 0001-172- Accounting 1,240,824 0.468% 4,321 4,321 4,321 0001-173- Budget/Operating 476,217 0.180% 1,658 1,658 251 1,910 0001-174- Payroll 345,969 0.131% 1,205 1,205 183 1,387 0001-175- Treasury/Cash Management 569,497 0.215% 1,983 1,983 300 2,284 0001-176- Accounts Payable 247,478 0.093% 862 862 131 992 0001-177- Rev Collection 718,569 0.271% 2,502 2,502 379 2,881 0001-178- Purchasing 374,421 0.141% 1,304 1,304 198 1,501 0001-181- Human Resources 2,005,530 0.757% 6,984 6,984 1,058 8,042 0001-232- Facility Maintenance and Administration 8,153,968 3.076% 28,394 28,394 4,302 32,697 0001-235- Equipment Services/Fleet Services 3,238,310 1.222% 11,277 11,277 1,709 12,985 0001-261- Information Technology Administration 1,655,871 0.625% 5,766 5,766 874 6,640 0001-262- Telecommunications 1,684,630 0.636% 5,866 5,866 889 6,755 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 153,491 0.058% 534 534 81 615 0001-907, 908- Non-Departmental 7,795,660 2.941% 27,146 27,146 4,113 31,260 - - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 523,740 0.198% 1,824 1,824 276 2,100 0001-105- COUNCIL/CITY COUNCIL DIV 439,059 0.166% 1,529 1,529 232 1,761 0001-121- POLICE COMMISSION DIV 62,842 0.024% 219 219 33 252 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 3,586 0.001% 12 12 2 14 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,202,884 0.454% 4,189 4,189 635 4,823 0001-191- GF-POLICE ADMIN DIV 55,306,835 20.864% 192,592 192,592 29,183 221,774 0001-192- GF-POLICE-PATROL/CIB 12,394 0.005% 43 43 7 50 0001-193- GF-POLICE/CRIME PREVENTION 181,674 0.069% 633 633 96 728 0001-194- GF-POLICE-COPS GRANT 1,055,716 0.398% 3,676 3,676 557 4,233 0001-196- GF-POLICE/REGULATORY 626,523 0.236% 2,182 2,182 331 2,512 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,682,925 1.389% 12,825 12,825 1,943 14,768 0001-199- GF-PARKING ENFORCEMENT DIV 331,873 0.125% 1,156 1,156 175 1,331 0001-201- GF-FIRE/ADMIN DIV 581,965 0.220% 2,027 2,027 307 2,334 0001-202- GF-FIRE/SUPRESSN DIV 27,791,828 10.484% 96,778 96,778 14,664 111,442 0001-203- GF-FIRE PREVENTION DIV 2,099,498 0.792% 7,311 7,311 1,108 8,419 0001-204- GF-FIRE/ SUPPORT DIV 212,225 0.080% 739 739 112 851 0001-205- GF-FIRE/TRAINING DIV 382,158 0.144% 1,331 1,331 202 1,532 0001-206- GF-FIRE/OF. OF EMS DIV 187,542 0.071% 653 653 99 752 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,198,953 0.452% 4,175 4,175 633 4,808 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 322,512 0.122% 1,123 1,123 170 1,293 0001-231- GF-PW ADMIN-DIV 1,615,853 0.610% 5,627 5,627 853 6,479 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,192,433 1.582% 14,599 14,599 2,212 16,811 0001-234- IT GIS 2,913,668 1.099% 10,146 10,146 1,537 11,683 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,876,467 0.708% 6,534 6,534 990 7,524 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 1,037 0.000% 4 4 1 4 0001-172- Accounting
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
7 - Allocations

Page 105187 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-172- Accounting
0001-241- GF-LIB&CL SVC/L-ADM DIV 3,207,650 1.210% 11,170 11,170 1,693 12,862 0001-242- GF-LS/REF SVCS(S-DIV) 340,601 0.128% 1,186 1,186 180 1,366 0001-243- GF-LIB&CL SVCS/LEAP DIV 792,469 0.299% 2,760 2,760 418 3,178 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 1,714,843 0.647% 5,971 5,971 905 6,876 0001-253- CM&NB/BOOKER T CTR (S-DIV) 958,357 0.362% 3,337 3,337 506 3,843 0001-255- GF-CM TRANSPORTATN OPERATIONS 148,890 0.056% 518 518 79 597 0001-254- GF-REC/SPCL EVENTS (S-DIV) 626,360 0.236% 2,181 2,181 330 2,512 0001-256- RECREATION SVCS/AQUATICS 182,634 0.069% 636 636 96 732 0001-257- RECREATION SVCS/CONVENTION CTR 357,913 0.135% 1,246 1,246 189 1,435 0001-259- RECREATION SVCS/PLUNGE 170,093 0.064% 592 592 90 682 0001-260- RECREATION SVCS/CITIES OF SRVC 267,988 0.101% 933 933 141 1,075 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 458,761 0.173% 1,598 1,598 242 1,840 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 520,353 0.196% 1,812 1,812 275 2,087 0001-364- GF-ECON DEV/PUBLIC ART DIV 600,302 0.226% 2,090 2,090 317 2,407 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 613,159 0.231% 2,135 2,135 324 2,459 0001-371- INTERNAL SERVICES-ADMIN 247,152 0.093% 861 861 130 991 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 2,505,332 0.945% 8,724 8,724 1,322 10,046 1003- TRANSPORTATION OPERATIONS 527,519 0.199% 1,837 1,837 278 2,115 1004- ASSET SEIZURE FUND 38,869 0.015% 135 135 21 156 1005- LIBRARY FUND 239,327 0.090% 833 833 126 960 1006- OUTSIDE FUNDED SVCS - GRANTS 1,635,759 0.617% 5,696 5,696 863 6,559 1007- EMERGENCY MED SERV 218,705 0.083% 762 762 115 877 1010- N.RICHMOND WASTE 98,933 0.037% 345 345 52 397 1012- HILLTOP LANDSCAPE MAINT DIST 1,229,936 0.464% 4,283 4,283 649 4,932 1013- FIRE DEPT HAZMAT GRANT 260,528 0.098% 907 907 137 1,045 1014- EDA GRANT FUND 448,646 0.169% 1,562 1,562 237 1,799 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,057,801 0.399% 3,684 3,684 558 4,242 1017- CHEVRON MODERNIZATN PROJ & CIA 5,678,989 2.142% 19,776 19,776 2,997 22,772 1018- RENT CONTROL 1,970,289 0.743% 6,861 6,861 1,040 7,901 1019- SBI RMRA CAP IMPROVEMENT 152,690 0.058% 532 532 81 612 1050- CR-PLANNING & BUILDING 6,960,808 2.626% 24,239 24,239 3,673 27,912 1051- CR-ENGINEERING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 133,511 0.050% 465 465 70 535 1055- ENCROACHMENTS SVCS 496,910 0.187% 1,730 1,730 262 1,993 1200- COR HOUSING ADMINISTRATION 370,521 0.140% 1,290 1,290 196 1,486 1201- CDBG 34,796 0.013% 121 121 18 140 1203- NEIGHBORHOOD STABILIZATION 23,729 0.009% 83 83 13 95 1205- EMPLOYMENT & TRAINING 4,251,434 1.604% 14,805 14,805 2,243 17,048 1207- NEIGHBORHOOD STAB(CITY) 15,073 0.006% 52 52 8 60 1208- SUCCESSOR HOUSING AGNCY 129,618 0.049% 451 451 68 520 1209- CAL-HOME 14,174 0.005% 49 49 7 57 1302- HOUSNG IN LIEU FEE - DEVELOPER 35,594 0.013% 124 124 19 143 1303- KIDS FIRST INITIATIVE 328,708 0.124% 1,145 1,145 173 1,318 1304- EMERGENCY OPE & DISASTR RECVRY 1,082,717 0.408% 3,770 3,770 571 4,342 2001- GENERAL CAPITAL FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
7 - Allocations

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-172- Accounting
2002- MEASURE J 716,192 0.270% 2,494 2,494 378 2,872 2110- IMPACT FEE - PARK 16,777 0.006% 58 58 9 67 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 318,372 0.120% 1,109 1,109 168 1,277 2113- IMPACT FEE - FIRE 74,637 0.028% 260 260 39 299 2114- IMPACT FEE - POLICE 4,795 0.002% 17 17 3 19 2115- IMPACT FEE - COMM/AQUATC 59,927 0.023% 209 209 32 240 2116- IMPACT FEE - PARKS/OPEN 34,743 0.013% 121 121 18 139 2117- IMPACT FEE - LIBRARY 13,210 0.005% 46 46 7 53 2119- IMPACT FEE - STORM DRAINAGE 37,964 0.014% 132 132 20 152 2120- IMPACT FEE - WASTEWATER 15,356 0.006% 53 53 8 62 2125- IRON TRIANGLE/EPA PROGRAMS 199,450 0.075% 695 695 105 800 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - 3001- DS - 2005 TAXABLE POB 485,548 0.183% 1,691 1,691 256 1,947 3002- DS - 99A PENSION OBLIG BOND 296,687 0.112% 1,033 1,033 157 1,190 3005- DS - 2007 CIVIC CENTER 4,466,982 1.685% 15,555 15,555 2,357 17,912 4001- PORT OF RICHMOND 5,831,462 2.200% 20,307 20,307 3,077 23,384 4003- WASTEWATER 20,038,389 7.559% 69,778 69,778 10,573 80,352 4005- MARINA 227,391 0.086% 792 792 120 912 4006- STORM WATER 1,713,549 0.646% 5,967 5,967 904 6,871 4008- KCRT - CABLE TELEVIS 757,422 0.286% 2,638 2,638 400 3,037 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 19,191 0.007% 67 67 10 77 4102- RHA-HOPE 6 38,490 0.015% 134 134 20 154 4201- RHA-CAPITAL FUND 261,561 0.099% 911 911 138 1,049 4401- RHA-HACIENDA 356,607 0.135% 1,242 1,242 188 1,430 4404- RHA-NEVIN PLAZA 1,797,674 0.678% 6,260 6,260 949 7,208 4405- RHA-NYSTROM VILLAGE 737,142 0.278% 2,567 2,567 389 2,956 4406- RHA-RICHMOND VILLAGE ONE 249,915 0.094% 870 870 132 1,002 4407- RHA-RICHMOND VILLAGE TWO 212,381 0.080% 740 740 112 852 4408- RHA-RICHMOND VILLAGE THREE 120,209 0.045% 419 419 63 482 4501- RHA-CENTRAL OFFICE COST CNTR 81,269 0.031% 283 283 43 326 4502- RHA-HOUSING (RAD) CORPORATION 50 0.000% 0 0 0 0 5001- INSURANCE RESERVES 17,431,941 6.576% 60,702 60,702 9,198 69,900 5003- EQUIPMENT SERVICES 1,102,646 0.416% 3,840 3,840 582 4,421 5005- CAD DISPATCH SYSTEM - 0.000% - - - - 5006- RMS RECORDS SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES 2,175,310 0.821% 7,575 7,575 1,148 8,723 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 2,259 0.001% 8 8 1 9 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 10,946 0.004% 38 38 6 44 6047- CERTBT PLAN FUND 219,584 0.083% 765 765 116 881 6048- OPEB PLAN TRUST 7,123,046 2.687% 24,804 24,804 3,758 28,563 6049- PT MOLATE PRIVATE-PURPOSE TRST 211,836 0.080% 738 738 112 849 6050- GENERAL PENSION FUND 401,991 0.152% 1,400 1,400 212 1,612 6051- POLICE & FIRE PENSION 1,485,241 0.560% 5,172 5,172 784 5,956 6052- GARFIELD PENSION FUND 50,048 0.019% 174 174 26 201 6058- MARINA WESTSHORE DEB 66,784 0.025% 233 233 35 268 6059- COUNTRY CLUB VISTA 174,720 0.066% 608 608 92 701 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 208,383 0.079% 726 726 110 836 6103- SA - CAPITAL PROJECT FUNDS 527,053 0.199% 1,835 1,835 278 2,113 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
7 - Allocations

Page 107189 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-172- Accounting
6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB 5,077 0.002% 18 18 3 20 6304- SA-DS 2003B TARB 405,325 0.153% 1,411 1,411 214 1,625 6305- SA-DS 2004A TARB 2/3 327,948 0.124% 1,142 1,142 173 1,315 6306- SA-DS 2004A TARB -1/3 HSING 164,564 0.062% 573 573 87 660 6307- SA-DS 2004B TARB - HOUSING 37,387 0.014% 130 130 20 150 6308- SA-DS 2007/10A TARB 677,753 0.256% 2,360 2,360 358 2,718 6309- SA-DS 2007/10B TARB - HOUSING 2,672 0.001% 9 9 1 11 6401- SA-DS 2014A NON-TAXABLE BONDS 572,917 0.216% 1,995 1,995 302 2,297 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE 585,656 0.221% 2,039 2,039 309 2,348 6404- SA-DS 2021A NON-TAXABLE BONDS is new 595,188 0.225% 2,073 2,073 314 2,387 6405- SA-DS 2021B TAXABLE BONDS is new 108,451 0.041% 378 378 57 435 6996- SUCCESSOR AGENCY - GLTDAG 394,410 0.149% 1,373 1,373 208 1,582 9102- CITY OF RICHMOND - GFAAG 10,428,862 3.934% 36,316 36,316 5,503 41,819 AO- ALL OTHER - 0.000% - - - - Total 265,076,821 100.000% $ 923,061 $ - $ 923,061 $ 137,219 $ 1,060,280 Allocation Basis: FY 20-21 Modified Total Direct Cost per Fund/Department Source of Allocation: FY20-21 Richmond Expenditure Summary_3.14.22.xlxs Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
7 - Allocations

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ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 112,454 0.349% 1,074 1,074 1,074 0001-141- City Clerk 235,055 0.730% 2,245 2,245 2,245 0001-151- City Attorney 105,086 0.326% 1,004 1,004 1,004 0001-171- Finance Administration 31,813 0.099% 304 304 304 0001-172- Accounting 3,145 0.010% 30 30 30 0001-173- Budget/Operating 62,638 0.194% 598 598 90 689 0001-174- Payroll - 0.000% - - - - 0001-175- Treasury/Cash Management 31,004 0.096% 296 296 45 341 0001-176- Accounts Payable - 0.000% - - - - 0001-177- Rev Collection 214,808 0.667% 2,052 2,052 310 2,362 0001-178- Purchasing - 0.000% - - - - 0001-181- Human Resources 447,720 1.390% 4,277 4,277 646 4,923 0001-232- Facility Maintenance and Administration 1,228,687 3.815% 11,738 11,738 1,772 13,509 0001-235- Equipment Services/Fleet Services 700,541 2.175% 6,692 6,692 1,010 7,702 0001-261- Information Technology Administration 873,193 2.711% 8,342 8,342 1,259 9,601 0001-262- Telecommunications 1,176,070 3.651% 11,235 11,235 1,696 12,931 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 87,753 0.272% 838 838 127 965 0001-907, 908- Non-Departmental 1,208,995 3.754% 11,550 11,550 1,743 13,293 - - 0.000% - - - -

RECEIVING BUDGET UNITS -
0001-101- OFFICE OF THE MAYOR 1,482 0.005% 14 14 2 16 0001-105- COUNCIL/CITY COUNCIL DIV 9,139 0.028% 87 87 13 100 0001-121- POLICE COMMISSION DIV 66 0.000% 1 1 0 1 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 62,697 0.195% 599 599 90 689 0001-191- GF-POLICE ADMIN DIV 3,354,699 10.416% 32,048 32,048 4,837 36,885 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION - 0.000% - - - - 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 1,337 0.004% 13 13 2 15 0001-197- CAD DISPATCH SYST/COMM POL DIV 25,392 0.079% 243 243 37 279 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 6,500 0.020% 62 62 9 71 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 43,978 0.137% 420 420 63 484 0001-204- GF-FIRE/ SUPPORT DIV 76,583 0.238% 732 732 110 842 0001-205- GF-FIRE/TRAINING DIV 416 0.001% 4 4 1 5 0001-206- GF-FIRE/OF. OF EMS DIV 800 0.002% 8 8 1 9 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 75,047 0.233% 717 717 108 825 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 174,387 0.541% 1,666 1,666 251 1,917 0001-231- GF-PW ADMIN-DIV 482,746 1.499% 4,612 4,612 696 5,308 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 314,787 0.977% 3,007 3,007 454 3,461 0001-234- IT GIS 24,954 0.077% 238 238 36 274 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 25,952 0.081% 248 248 37 285 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 2,118 0.007% 20 20 3 23 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 24,811 0.077% 237 237 36 273 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
7 - Allocations

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-172- Accounting
0001-241- GF-LIB&CL SVC/L-ADM DIV 47,047 0.146% 449 449 68 517 0001-242- GF-LS/REF SVCS(S-DIV) 215,112 0.668% 2,055 2,055 310 2,365 0001-243- GF-LIB&CL SVCS/LEAP DIV 6,608 0.021% 63 63 10 73 0001-244- GF-LIB&CL SVC/P-ART DIV 22,994 0.071% 220 220 33 253 0001-251- GF-RECREATION ADM DIV 23,878 0.074% 228 228 34 263 0001-253- CM&NB/BOOKER T CTR (S-DIV) 11,453 0.036% 109 109 17 126 0001-255- GF-CM TRANSPORTATN OPERATIONS 1,243 0.004% 12 12 2 14 0001-254- GF-REC/SPCL EVENTS (S-DIV) 187 0.001% 2 2 0 2 0001-256- RECREATION SVCS/AQUATICS 2,454 0.008% 23 23 4 27 0001-257- RECREATION SVCS/CONVENTION CTR 2,738 0.008% 26 26 4 30 0001-259- RECREATION SVCS/PLUNGE 1,527 0.005% 15 15 2 17 0001-260- RECREATION SVCS/CITIES OF SRVC 30,838 0.096% 295 295 44 339 0001-291- GF-ADMINISTRATIVE SERVICES 23,166 0.072% 221 221 33 255 0001-292- GF-STREET SWEEPING 1,884 0.006% 18 18 3 21 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 17,614 0.055% 168 168 25 194 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 126,910 0.394% 1,212 1,212 183 1,395 0001-364- GF-ECON DEV/PUBLIC ART DIV 24,148 0.075% 231 231 35 266 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 68,527 0.213% 655 655 99 753 0001-371- INTERNAL SERVICES-ADMIN 26,699 0.083% 255 255 38 294 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 1,358,550 4.218% 12,978 12,978 1,959 14,937 1003- TRANSPORTATION OPERATIONS 44,339 0.138% 424 424 64 488 1004- ASSET SEIZURE FUND 37,811 0.117% 361 361 55 416 1005- LIBRARY FUND 28,742 0.089% 275 275 41 316 1006- OUTSIDE FUNDED SVCS - GRANTS 326,953 1.015% 3,123 3,123 471 3,595 1007- EMERGENCY MED SERV 53,928 0.167% 515 515 78 593 1010- N.RICHMOND WASTE 660 0.002% 6 6 1 7 1012- HILLTOP LANDSCAPE MAINT DIST 111,023 0.345% 1,061 1,061 160 1,221 1013- FIRE DEPT HAZMAT GRANT 19,840 0.062% 190 190 29 218 1014- EDA GRANT FUND - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 46,688 0.145% 446 446 67 513 1017- CHEVRON MODERNIZATN PROJ & CIA 785,388 2.438% 7,503 7,503 1,132 8,635 1018- RENT CONTROL 28,345 0.088% 271 271 41 312 1019- SBI RMRA CAP IMPROVEMENT 89,741 0.279% 857 857 129 987 1050- CR-PLANNING & BUILDING 4,338,861 13.471% 41,449 41,449 6,256 47,706 1051- CR-ENGINEERING 101,265 0.314% 967 967 146 1,113 1053- CODE ENFORCEMENT-CR 5,043 0.016% 48 48 7 55 1054- ENGINEERING GRANTS 216,561 0.672% 2,069 2,069 312 2,381 1055- ENCROACHMENTS SVCS 17,613 0.055% 168 168 25 194 1200- COR HOUSING ADMINISTRATION 34,702 0.108% 332 332 50 382 1201- CDBG 51,254 0.159% 490 490 74 564 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 331,312 1.029% 3,165 3,165 478 3,643 1207- NEIGHBORHOOD STAB(CITY) 13,455 0.042% 129 129 19 148 1208- SUCCESSOR HOUSING AGNCY 6,213 0.019% 59 59 9 68 1209- CAL-HOME - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 151,882 0.472% 1,451 1,451 219 1,670 1304- EMERGENCY OPE & DISASTR RECVRY 457,232 1.420% 4,368 4,368 659 5,027 2001- GENERAL CAPITAL FUND 684,607 2.126% 6,540 6,540 987 7,527 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
7 - Allocations

Page 110192 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-172- Accounting
2002- MEASURE J 1,080,867 3.356% 10,326 10,326 1,559 11,884 2110- IMPACT FEE - PARK 15,000 0.047% 143 143 22 165 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 84,645 0.263% 809 809 122 931 2113- IMPACT FEE - FIRE 35,977 0.112% 344 344 52 396 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC 245,653 0.763% 2,347 2,347 354 2,701 2116- IMPACT FEE - PARKS/OPEN 48,359 0.150% 462 462 70 532 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS 203,124 0.631% 1,940 1,940 293 2,233 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - 3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND 502,969 1.562% 4,805 4,805 725 5,530 4003- WASTEWATER 1,433,083 4.449% 13,690 13,690 2,066 15,757 4005- MARINA - 0.000% - - - - 4006- STORM WATER 377,796 1.173% 3,609 3,609 545 4,154 4008- KCRT - CABLE TELEVIS 2,418 0.008% 23 23 3 27 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4102- RHA-HOPE 6 - 0.000% - - - - 4201- RHA-CAPITAL FUND 99,426 0.309% 950 950 143 1,093 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA 624 0.002% 6 6 1 7 4405- RHA-NYSTROM VILLAGE - 0.000% - - - - 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 15,767 0.049% 151 151 23 173 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 2,381,121 7.393% 22,747 22,747 3,433 26,180 5003- EQUIPMENT SERVICES 2,180,511 6.770% 20,831 20,831 3,144 23,975 5005- CAD DISPATCH SYSTEM 1,200 0.004% 11 11 2 13 5006- RMS RECORDS SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 115 0.000% 1 1 0 1 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 5,829 0.018% 56 56 8 64 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 50,949 0.158% 487 487 73 560 6103- SA - CAPITAL PROJECT FUNDS 703,253 2.183% 6,718 6,718 1,014 7,732 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
7 - Allocations

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-172- Accounting
6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6308- SA-DS 2007/10A TARB - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER 1,515,598 4.706% 14,479 14,479 2,185 16,664 Total 32,208,170 100.000% $ 307,687 $ - $ 307,687 $ 45,740 $ 353,427 Allocation Basis: FY 20-21 Total Revenues Received per Fund/Department Source of Allocation: ap017 - check register extract 7.01.21-6.30.21.xls Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
7 - Allocations

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-172- Accounting

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 2,428 1,074 3,503 0001-141- City Clerk 2,709 2,245 4,954 0001-151- City Attorney 6,100 1,004 7,104 0001-171- Finance Administration 1,927 304 2,231 0001-172- Accounting 4,321 30 4,351 0001-173- Budget/Operating 1,910 689 2,598 0001-174- Payroll 1,387 - 1,387 0001-175- Treasury/Cash Management 2,284 341 2,625 0001-176- Accounts Payable 992 - 992 0001-177- Rev Collection 2,881 2,362 5,243 0001-178- Purchasing 1,501 - 1,501 0001-181- Human Resources 8,042 4,923 12,965 0001-232- Facility Maintenance and Administration 32,697 13,509 46,206 0001-235- Equipment Services/Fleet Services 12,985 7,702 20,688 0001-261- Information Technology Administration 6,640 9,601 16,241 0001-262- Telecommunications 6,755 12,931 19,686 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 615 965 1,580 0001-907, 908- Non-Departmental 31,260 13,293 44,553 - - - - - - - - - - - - - - - - - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 2,100 16 2,116 0001-105- COUNCIL/CITY COUNCIL DIV 1,761 100 1,861 0001-121- POLICE COMMISSION DIV 252 1 253 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 14 - 14 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 4,823 689 5,513 0001-191- GF-POLICE ADMIN DIV 221,774 36,885 258,659 0001-192- GF-POLICE-PATROL/CIB 50 - 50 0001-193- GF-POLICE/CRIME PREVENTION 728 - 728 0001-194- GF-POLICE-COPS GRANT 4,233 - 4,233 0001-196- GF-POLICE/REGULATORY 2,512 15 2,527 0001-197- CAD DISPATCH SYST/COMM POL DIV 14,768 279 15,047 0001-199- GF-PARKING ENFORCEMENT DIV 1,331 - 1,331 0001-201- GF-FIRE/ADMIN DIV 2,334 71 2,405 0001-202- GF-FIRE/SUPRESSN DIV 111,442 - 111,442 0001-203- GF-FIRE PREVENTION DIV 8,419 484 8,902 0001-204- GF-FIRE/ SUPPORT DIV 851 842 1,693 0001-205- GF-FIRE/TRAINING DIV 1,532 5 1,537 0001-206- GF-FIRE/OF. OF EMS DIV 752 9 761 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 4,808 825 5,633 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 1,293 1,917 3,211 0001-231- GF-PW ADMIN-DIV 6,479 5,308 11,787 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 16,811 3,461 20,272 0001-234- IT GIS 11,683 274 11,958 System-wide
Support B

ALLOCATION SUMMARY
Total
System-wide
Support A
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
7 - Summary

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Richmond City CouncilApril 18, 2023

Richmond City Council
April 18, 2023