Cities Index.
Agenda

Richmond City Council
April 18, 2023

Document
Agenda
Meeting
April 18, 2023
Body
Richmond City Council
Pages
278,360
Original file
166.1 MB
Text extracted from the city's file for reading and search. Open the original on pub-richmond.escribemeetings.com. That file is the official record.

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

ALLOCATION SUMMARY
Total
System-wide
Support A
0001-237- GF-I&M/ABATEMENT SVCS (DIV) 7,524 285 7,810 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 23 23 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 4 273 277 0001-241- GF-LIB&CL SVC/L-ADM DIV 12,862 517 13,380 0001-242- GF-LS/REF SVCS(S-DIV) 1,366 2,365 3,731 0001-243- GF-LIB&CL SVCS/LEAP DIV 3,178 73 3,250 0001-244- GF-LIB&CL SVC/P-ART DIV - 253 253 0001-251- GF-RECREATION ADM DIV 6,876 263 7,139 0001-253- CM&NB/BOOKER T CTR (S-DIV) 3,843 126 3,969 0001-255- GF-CM TRANSPORTATN OPERATIONS 597 14 611 0001-254- GF-REC/SPCL EVENTS (S-DIV) 2,512 2 2,514 0001-256- RECREATION SVCS/AQUATICS 732 27 759 0001-257- RECREATION SVCS/CONVENTION CTR 1,435 30 1,465 0001-259- RECREATION SVCS/PLUNGE 682 17 699 0001-260- RECREATION SVCS/CITIES OF SRVC 1,075 339 1,414 0001-291- GF-ADMINISTRATIVE SERVICES - 255 255 0001-292- GF-STREET SWEEPING - 21 21 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,840 194 2,033 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 2,087 1,395 3,482 0001-364- GF-ECON DEV/PUBLIC ART DIV 2,407 266 2,673 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 2,459 753 3,212 0001-371- INTERNAL SERVICES-ADMIN 991 294 1,285 0001-910- GF-NON-DEPT/CITY FESTIVAL - - - 1001- SECURED PENSION OVERRIDE - - - 1002- STATE GAS TAX 10,046 14,937 24,983 1003- TRANSPORTATION OPERATIONS 2,115 488 2,603 1004- ASSET SEIZURE FUND 156 416 572 1005- LIBRARY FUND 960 316 1,276 1006- OUTSIDE FUNDED SVCS - GRANTS 6,559 3,595 10,154 1007- EMERGENCY MED SERV 877 593 1,470 1010- N.RICHMOND WASTE 397 7 404 1012- HILLTOP LANDSCAPE MAINT DIST 4,932 1,221 6,153 1013- FIRE DEPT HAZMAT GRANT 1,045 218 1,263 1014- EDA GRANT FUND 1,799 - 1,799 1015- MARINA BAY LNDSCP&LIGHTDIST FD 4,242 513 4,755 1017- CHEVRON MODERNIZATN PROJ & CIA 22,772 8,635 31,407 1018- RENT CONTROL 7,901 312 8,212 1019- SBI RMRA CAP IMPROVEMENT 612 987 1,599 1050- CR-PLANNING & BUILDING 27,912 47,706 75,618 1051- CR-ENGINEERING - 1,113 1,113 1053- CODE ENFORCEMENT-CR - 55 55 1054- ENGINEERING GRANTS 535 2,381 2,916 1055- ENCROACHMENTS SVCS 1,993 194 2,186 1200- COR HOUSING ADMINISTRATION 1,486 382 1,867 1201- CDBG 140 564 703 1203- NEIGHBORHOOD STABILIZATION 95 - 95 1205- EMPLOYMENT & TRAINING 17,048 3,643 20,691 1207- NEIGHBORHOOD STAB(CITY) 60 148 208 1208- SUCCESSOR HOUSING AGNCY 520 68 588 1209- CAL-HOME 57 - 57 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
7 - 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 0001-172- Accounting
System-wide
Support B

ALLOCATION SUMMARY
Total
System-wide
Support A
1302- HOUSNG IN LIEU FEE - DEVELOPER 143 - 143 1303- KIDS FIRST INITIATIVE 1,318 1,670 2,988 1304- EMERGENCY OPE & DISASTR RECVRY 4,342 5,027 9,369 2001- GENERAL CAPITAL FUND - 7,527 7,527 2002- MEASURE J 2,872 11,884 14,756 2110- IMPACT FEE - PARK 67 165 232 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 1,277 931 2,207 2113- IMPACT FEE - FIRE 299 396 695 2114- IMPACT FEE - POLICE 19 - 19 2115- IMPACT FEE - COMM/AQUATC 240 2,701 2,941 2116- IMPACT FEE - PARKS/OPEN 139 532 671 2117- IMPACT FEE - LIBRARY 53 - 53 2119- IMPACT FEE - STORM DRAINAGE 152 - 152 2120- IMPACT FEE - WASTEWATER 62 - 62 2125- IRON TRIANGLE/EPA PROGRAMS 800 2,233 3,033 2126- COR-HOUSING DEPT CIP FUND - - - 3001- DS - 2005 TAXABLE POB 1,947 - 1,947 3002- DS - 99A PENSION OBLIG BOND 1,190 - 1,190 3005- DS - 2007 CIVIC CENTER 17,912 - 17,912 4001- PORT OF RICHMOND 23,384 5,530 28,914 4003- WASTEWATER 80,352 15,757 96,109 4005- MARINA 912 - 912 4006- STORM WATER 6,871 4,154 11,025 4008- KCRT - CABLE TELEVIS 3,037 27 3,064 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 77 - 77 4102- RHA-HOPE 6 154 - 154 4201- RHA-CAPITAL FUND 1,049 1,093 2,142 4401- RHA-HACIENDA 1,430 - 1,430 4404- RHA-NEVIN PLAZA 7,208 7 7,215 4405- RHA-NYSTROM VILLAGE 2,956 - 2,956 4406- RHA-RICHMOND VILLAGE ONE 1,002 - 1,002 4407- RHA-RICHMOND VILLAGE TWO 852 - 852 4408- RHA-RICHMOND VILLAGE THREE 482 - 482 4501- RHA-CENTRAL OFFICE COST CNTR 326 173 499 4502- RHA-HOUSING (RAD) CORPORATION 0 - 0 5001- INSURANCE RESERVES 69,900 26,180 96,081 5003- EQUIPMENT SERVICES 4,421 23,975 28,396 5005- CAD DISPATCH SYSTEM - 13 13 5006- RMS RECORDS SERVICES - - - 5008- COMPENSATED ABSENCES 8,723 - 8,723 6001- GENERAL TRUST & AGENCY - - - 6004- COMMISSION ON AGING 9 1 10 6005- SEAVER GALLERY TRUST FUND - - - 6007- SENIOR TRUST DEPOSIT 44 64 108 6047- CERTBT PLAN FUND 881 - 881 6048- OPEB PLAN TRUST 28,563 - 28,563 6049- PT MOLATE PRIVATE-PURPOSE TRST 849 - 849 6050- GENERAL PENSION FUND 1,612 - 1,612 6051- POLICE & FIRE PENSION 5,956 - 5,956 6052- GARFIELD PENSION FUND 201 - 201 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
7 - 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 0001-172- Accounting
System-wide
Support B

ALLOCATION SUMMARY
Total
System-wide
Support A
6058- MARINA WESTSHORE DEB 268 - 268 6059- COUNTRY CLUB VISTA 701 - 701 6060- REASSESSMENT DISTRICT 2003-1 - - - 6101- SA-PROPERTY TAX TRUST FUND - - - 6102- SA- ADMINISTRATION 836 560 1,396 6103- SA - CAPITAL PROJECT FUNDS 2,113 7,732 9,846 6208- SA-CIP 07B TARB BND PRCDS-HSG - - - 6300- SA-DS HARBOR 98 TARB 20 - 20 6304- SA-DS 2003B TARB 1,625 - 1,625 6305- SA-DS 2004A TARB 2/3 1,315 - 1,315 6306- SA-DS 2004A TARB -1/3 HSING 660 - 660 6307- SA-DS 2004B TARB - HOUSING 150 - 150 6308- SA-DS 2007/10A TARB 2,718 - 2,718 6309- SA-DS 2007/10B TARB - HOUSING 11 - 11 6401- SA-DS 2014A NON-TAXABLE BONDS 2,297 - 2,297 6402- SA-DS 2014B TAXABLE BONDS - - - 6403- SA-DS LOANS PAYABLE 2,348 - 2,348 6404- SA-DS 2021A NON-TAXABLE BONDS is new 2,387 - 2,387 6405- SA-DS 2021B TAXABLE BONDS is new 435 - 435 6996- SUCCESSOR AGENCY - GLTDAG 1,582 - 1,582 9102- CITY OF RICHMOND - GFAAG 41,819 - 41,819 AO- ALL OTHER - 16,664 16,664 Total $ 1,060,280 $ 353,427 $ 1,413,707
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
7 - 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 0001-173- Budget/Operating
Distribution Percentage 100.00%
Expense Type $
Personnel
400002 - SALARIES & WAGES/Mgmt-Local 21 225,324$ S 225,324$ 400006 - SALARIES & WAGES/PT- Temp 18,723 S 18,723
400103 - P-ROLL BEN/Medicare Tax-ER Shr 3,565 S 3,565
400105 - P-ROLL BEN/Health Insurance Be 43,391 S 43,391 400106 - P-ROLL BEN/Dental Insurance 4,535 S 4,535
400109 - P-ROLL BEN/Employee Assistance 109 S 109
400110 - P-ROLL BEN/Professional Dev-Mg 956 S 956
400111 - P-ROLL BEN/Vision 530 S 530
400112 - P-ROLL BEN/Life Insurance 876 S 876
400114 - P-ROLL BEN/Long Term Disabilit 2,548 S 2,548
400116 - P-ROLL BEN/Unemployment Ins 1,176 S 1,176
400122 - P-ROLL BEN/Worker Comp-Prof 21,274 S 21,274
400127 - P-ROLL BEN/OPEB 9,119 S 9,119
400149 - P-ROLL BEN/PERS-Misc 29,840 S 29,840
400151 - P-ROLL BEN/PERS-Misc (UAL) 63,078 S 63,078
Subtotal Personnel Cost 425,042$ 425,042$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 18,486$ S 18,486$
400209 - PROF SVCS/Computer Sftwr Maint 31,298 S 31,298 400232 - OFF EXP/Printing & Binding 155 S 155
400246 - TRAVEL & TRNG/Registration Fee 1,036 S 1,036
400261 - DUES & PUB/Membership & Dues 200 S 200
400592 - COST POOL/(CON)-Admin Charges (104,498) S (104,498) Subtotal Operating Cost (53,324)$ (53,324)$
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 104,498 [1] 104,498 Subtotal Disallowed Costs 104,498$ 104,498$
DEPARTMENTAL EXPENDITURES 476,217$ 476,217$
Reallocation of Incoming Costs
First Allocation 10,774$ 486,990$
Unallocated Costs -$ -$
Subtotal of First Allocation 10,774$ 486,990$
Second Allocation 97,272$ 97,272$
Unallocated Costs -$ -$
Subtotal of Second Allocation 97,272$ 97,272$
TOTAL FUNCTIONAL COSTS 584,262$ 1,060,478$
[1] Admin charges are excluded and re-established through this CAP analysis Notes

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide Budget
Services
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
8 - 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 0001-173- Budget/Operating First Second
Allocation Allocation Total
Departmental Expenditures $ 476,217 $ 476,217 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 1,688 364 2,052 0001-141- City Clerk 1,656 317 1,973 0001-151- City Attorney 3,748 709 4,457 0001-171- Finance Administration 1,425 357 1,781 0001-172- Accounting 2,257 342 2,598 0001-173- Budget/Operating 875 875 0001-174- Payroll 1,581 1,581 0001-175- Treasury/Cash Management 1,131 1,131 0001-176- Accounts Payable 81 81 0001-177- Rev Collection 1,443 1,443 0001-178- Purchasing - - 0001-181- Human Resources 8,204 8,204 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services 15,627 15,627 0001-261- Information Technology Administration 6,133 6,133 0001-262- Telecommunications 8,065 8,065 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1,731 1,731 0001-907, 908- Non-Departmental 50,312 50,312 - - -
- - -
- - -
- - -
- - -
Total Incoming Costs $ 10,774 $ 97,272 $ 108,045 Total Costs to be Allocated $ 486,990 $ 97,272 $ 584,262

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

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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 Citywide Budget Services 8.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 697,359 0.263% 1,281 1,281 1,281 0001-141- City Clerk 777,896 0.293% 1,429 1,429 1,429 0001-151- City Attorney 1,751,709 0.661% 3,218 3,218 3,218 0001-171- Finance Administration 553,449 0.209% 1,017 1,017 1,017 0001-172- Accounting 1,240,824 0.468% 2,280 2,280 2,280 0001-173- Budget/Operating 476,217 0.180% 875 875 875 0001-174- Payroll 345,969 0.131% 636 636 130 765 0001-175- Treasury/Cash Management 569,497 0.215% 1,046 1,046 213 1,260 0001-176- Accounts Payable 247,478 0.093% 455 455 93 547 0001-177- Rev Collection 718,569 0.271% 1,320 1,320 269 1,589 0001-178- Purchasing 374,421 0.141% 688 688 140 828 0001-181- Human Resources 2,005,530 0.757% 3,684 3,684 752 4,436 0001-232- Facility Maintenance and Administration 8,153,968 3.076% 14,980 14,980 3,056 18,036 0001-235- Equipment Services/Fleet Services 3,238,310 1.222% 5,949 5,949 1,213 7,163 0001-261- Information Technology Administration 1,655,871 0.625% 3,042 3,042 621 3,663 0001-262- Telecommunications 1,684,630 0.636% 3,095 3,095 631 3,726 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 153,491 0.058% 282 282 58 340 0001-907, 908- Non-Departmental 7,795,660 2.941% 14,322 14,322 2,921 17,243 - - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 523,740 0.198% 962 962 196 1,158 0001-105- COUNCIL/CITY COUNCIL DIV 439,059 0.166% 807 807 165 971 0001-121- POLICE COMMISSION DIV 62,842 0.024% 115 115 24 139 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 3,586 0.001% 7 7 1 8 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,202,884 0.454% 2,210 2,210 451 2,661 0001-191- GF-POLICE ADMIN DIV 55,306,835 20.864% 101,608 101,608 20,725 122,333 0001-192- GF-POLICE-PATROL/CIB 12,394 0.005% 23 23 5 27 0001-193- GF-POLICE/CRIME PREVENTION 181,674 0.069% 334 334 68 402 0001-194- GF-POLICE-COPS GRANT 1,055,716 0.398% 1,940 1,940 396 2,335 0001-196- GF-POLICE/REGULATORY 626,523 0.236% 1,151 1,151 235 1,386 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,682,925 1.389% 6,766 6,766 1,380 8,146 0001-199- GF-PARKING ENFORCEMENT DIV 331,873 0.125% 610 610 124 734 0001-201- GF-FIRE/ADMIN DIV 581,965 0.220% 1,069 1,069 218 1,287 0001-202- GF-FIRE/SUPRESSN DIV 27,791,828 10.484% 51,058 51,058 10,414 61,473 0001-203- GF-FIRE PREVENTION DIV 2,099,498 0.792% 3,857 3,857 787 4,644 0001-204- GF-FIRE/ SUPPORT DIV 212,225 0.080% 390 390 80 469 0001-205- GF-FIRE/TRAINING DIV 382,158 0.144% 702 702 143 845 0001-206- GF-FIRE/OF. OF EMS DIV 187,542 0.071% 345 345 70 415 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,198,953 0.452% 2,203 2,203 449 2,652 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 322,512 0.122% 593 593 121 713 0001-231- GF-PW ADMIN-DIV 1,615,853 0.610% 2,969 2,969 606 3,574 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,192,433 1.582% 7,702 7,702 1,571 9,273 0001-234- IT GIS 2,913,668 1.099% 5,353 5,353 1,092 6,445 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,876,467 0.708% 3,447 3,447 703 4,151 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 2 0001-173- Budget/Operating
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
8 - 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 0001-173- Budget/Operating
0001-241- GF-LIB&CL SVC/L-ADM DIV 3,207,650 1.210% 5,893 5,893 1,202 7,095 0001-242- GF-LS/REF SVCS(S-DIV) 340,601 0.128% 626 626 128 753 0001-243- GF-LIB&CL SVCS/LEAP DIV 792,469 0.299% 1,456 1,456 297 1,753 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 1,714,843 0.647% 3,150 3,150 643 3,793 0001-253- CM&NB/BOOKER T CTR (S-DIV) 958,357 0.362% 1,761 1,761 359 2,120 0001-255- GF-CM TRANSPORTATN OPERATIONS 148,890 0.056% 274 274 56 329 0001-254- GF-REC/SPCL EVENTS (S-DIV) 626,360 0.236% 1,151 1,151 235 1,385 0001-256- RECREATION SVCS/AQUATICS 182,634 0.069% 336 336 68 404 0001-257- RECREATION SVCS/CONVENTION CTR 357,913 0.135% 658 658 134 792 0001-259- RECREATION SVCS/PLUNGE 170,093 0.064% 312 312 64 376 0001-260- RECREATION SVCS/CITIES OF SRVC 267,988 0.101% 492 492 100 593 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% 843 843 172 1,015 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 520,353 0.196% 956 956 195 1,151 0001-364- GF-ECON DEV/PUBLIC ART DIV 600,302 0.226% 1,103 1,103 225 1,328 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 613,159 0.231% 1,126 1,126 230 1,356 0001-371- INTERNAL SERVICES-ADMIN 247,152 0.093% 454 454 93 547 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 2,505,332 0.945% 4,603 4,603 939 5,542 1003- TRANSPORTATION OPERATIONS 527,519 0.199% 969 969 198 1,167 1004- ASSET SEIZURE FUND 38,869 0.015% 71 71 15 86 1005- LIBRARY FUND 239,327 0.090% 440 440 90 529 1006- OUTSIDE FUNDED SVCS - GRANTS 1,635,759 0.617% 3,005 3,005 613 3,618 1007- EMERGENCY MED SERV 218,705 0.083% 402 402 82 484 1010- N.RICHMOND WASTE 98,933 0.037% 182 182 37 219 1012- HILLTOP LANDSCAPE MAINT DIST 1,229,936 0.464% 2,260 2,260 461 2,720 1013- FIRE DEPT HAZMAT GRANT 260,528 0.098% 479 479 98 576 1014- EDA GRANT FUND 448,646 0.169% 824 824 168 992 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,057,801 0.399% 1,943 1,943 396 2,340 1017- CHEVRON MODERNIZATN PROJ & CIA 5,678,989 2.142% 10,433 10,433 2,128 12,561 1018- RENT CONTROL 1,970,289 0.743% 3,620 3,620 738 4,358 1019- SBI RMRA CAP IMPROVEMENT 152,690 0.058% 281 281 57 338 1050- CR-PLANNING & BUILDING 6,960,808 2.626% 12,788 12,788 2,608 15,397 1051- CR-ENGINEERING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 133,511 0.050% 245 245 50 295 1055- ENCROACHMENTS SVCS 496,910 0.187% 913 913 186 1,099 1200- COR HOUSING ADMINISTRATION 370,521 0.140% 681 681 139 820 1201- CDBG 34,796 0.013% 64 64 13 77 1203- NEIGHBORHOOD STABILIZATION 23,729 0.009% 44 44 9 52 1205- EMPLOYMENT & TRAINING 4,251,434 1.604% 7,811 7,811 1,593 9,404 1207- NEIGHBORHOOD STAB(CITY) 15,073 0.006% 28 28 6 33 1208- SUCCESSOR HOUSING AGNCY 129,618 0.049% 238 238 49 287 1209- CAL-HOME 14,174 0.005% 26 26 5 31 1302- HOUSNG IN LIEU FEE - DEVELOPER 35,594 0.013% 65 65 13 79 1303- KIDS FIRST INITIATIVE 328,708 0.124% 604 604 123 727 1304- EMERGENCY OPE & DISASTR RECVRY 1,082,717 0.408% 1,989 1,989 406 2,395 2001- GENERAL CAPITAL FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
8 - 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 0001-173- Budget/Operating
2002- MEASURE J 716,192 0.270% 1,316 1,316 268 1,584 2110- IMPACT FEE - PARK 16,777 0.006% 31 31 6 37 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 318,372 0.120% 585 585 119 704 2113- IMPACT FEE - FIRE 74,637 0.028% 137 137 28 165 2114- IMPACT FEE - POLICE 4,795 0.002% 9 9 2 11 2115- IMPACT FEE - COMM/AQUATC 59,927 0.023% 110 110 22 133 2116- IMPACT FEE - PARKS/OPEN 34,743 0.013% 64 64 13 77 2117- IMPACT FEE - LIBRARY 13,210 0.005% 24 24 5 29 2119- IMPACT FEE - STORM DRAINAGE 37,964 0.014% 70 70 14 84 2120- IMPACT FEE - WASTEWATER 15,356 0.006% 28 28 6 34 2125- IRON TRIANGLE/EPA PROGRAMS 199,450 0.075% 366 366 75 441 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - 3001- DS - 2005 TAXABLE POB 485,548 0.183% 892 892 182 1,074 3002- DS - 99A PENSION OBLIG BOND 296,687 0.112% 545 545 111 656 3005- DS - 2007 CIVIC CENTER 4,466,982 1.685% 8,207 8,207 1,674 9,880 4001- PORT OF RICHMOND 5,831,462 2.200% 10,713 10,713 2,185 12,899 4003- WASTEWATER 20,038,389 7.559% 36,814 36,814 7,509 44,323 4005- MARINA 227,391 0.086% 418 418 85 503 4006- STORM WATER 1,713,549 0.646% 3,148 3,148 642 3,790 4008- KCRT - CABLE TELEVIS 757,422 0.286% 1,392 1,392 284 1,675 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 19,191 0.007% 35 35 7 42 4102- RHA-HOPE 6 38,490 0.015% 71 71 14 85 4201- RHA-CAPITAL FUND 261,561 0.099% 481 481 98 579 4401- RHA-HACIENDA 356,607 0.135% 655 655 134 789 4404- RHA-NEVIN PLAZA 1,797,674 0.678% 3,303 3,303 674 3,976 4405- RHA-NYSTROM VILLAGE 737,142 0.278% 1,354 1,354 276 1,630 4406- RHA-RICHMOND VILLAGE ONE 249,915 0.094% 459 459 94 553 4407- RHA-RICHMOND VILLAGE TWO 212,381 0.080% 390 390 80 470 4408- RHA-RICHMOND VILLAGE THREE 120,209 0.045% 221 221 45 266 4501- RHA-CENTRAL OFFICE COST CNTR 81,269 0.031% 149 149 30 180 4502- RHA-HOUSING (RAD) CORPORATION 50 0.000% 0 0 0 0 5001- INSURANCE RESERVES 17,431,941 6.576% 32,025 32,025 6,532 38,558 5003- EQUIPMENT SERVICES 1,102,646 0.416% 2,026 2,026 413 2,439 5005- CAD DISPATCH SYSTEM - 0.000% - - - - 5006- RMS RECORDS SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES 2,175,310 0.821% 3,996 3,996 815 4,812 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 2,259 0.001% 4 4 1 5 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 10,946 0.004% 20 20 4 24 6047- CERTBT PLAN FUND 219,584 0.083% 403 403 82 486 6048- OPEB PLAN TRUST 7,123,046 2.687% 13,086 13,086 2,669 15,755 6049- PT MOLATE PRIVATE-PURPOSE TRST 211,836 0.080% 389 389 79 469 6050- GENERAL PENSION FUND 401,991 0.152% 739 739 151 889 6051- POLICE & FIRE PENSION 1,485,241 0.560% 2,729 2,729 557 3,285 6052- GARFIELD PENSION FUND 50,048 0.019% 92 92 19 111 6058- MARINA WESTSHORE DEB 66,784 0.025% 123 123 25 148 6059- COUNTRY CLUB VISTA 174,720 0.066% 321 321 65 386 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 208,383 0.079% 383 383 78 461 6103- SA - CAPITAL PROJECT FUNDS 527,053 0.199% 968 968 198 1,166 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
8 - Allocations

Page 121203 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 0001-173- Budget/Operating
6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB 5,077 0.002% 9 9 2 11 6304- SA-DS 2003B TARB 405,325 0.153% 745 745 152 897 6305- SA-DS 2004A TARB 2/3 327,948 0.124% 602 602 123 725 6306- SA-DS 2004A TARB -1/3 HSING 164,564 0.062% 302 302 62 364 6307- SA-DS 2004B TARB - HOUSING 37,387 0.014% 69 69 14 83 6308- SA-DS 2007/10A TARB 677,753 0.256% 1,245 1,245 254 1,499 6309- SA-DS 2007/10B TARB - HOUSING 2,672 0.001% 5 5 1 6 6401- SA-DS 2014A NON-TAXABLE BONDS 572,917 0.216% 1,053 1,053 215 1,267 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE 585,656 0.221% 1,076 1,076 219 1,295 6404- SA-DS 2021A NON-TAXABLE BONDS is new 595,188 0.225% 1,093 1,093 223 1,316 6405- SA-DS 2021B TAXABLE BONDS is new 108,451 0.041% 199 199 41 240 6996- SUCCESSOR AGENCY - GLTDAG 394,410 0.149% 725 725 148 872 9102- CITY OF RICHMOND - GFAAG 10,428,862 3.934% 19,160 19,160 3,908 23,068 AO- ALL OTHER - 0.000% - - - - Total 265,076,821 100.000% $ 486,990 $ - $ 486,990 $ 97,272 $ 584,262 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
8 - 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 0001-173- Budget/Operating

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 1,281 1,281 0001-141- City Clerk 1,429 1,429 0001-151- City Attorney 3,218 3,218 0001-171- Finance Administration 1,017 1,017 0001-172- Accounting 2,280 2,280 0001-173- Budget/Operating 875 875 0001-174- Payroll 765 765 0001-175- Treasury/Cash Management 1,260 1,260 0001-176- Accounts Payable 547 547 0001-177- Rev Collection 1,589 1,589 0001-178- Purchasing 828 828 0001-181- Human Resources 4,436 4,436 0001-232- Facility Maintenance and Administration 18,036 18,036 0001-235- Equipment Services/Fleet Services 7,163 7,163 0001-261- Information Technology Administration 3,663 3,663 0001-262- Telecommunications 3,726 3,726 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 340 340 0001-907, 908- Non-Departmental 17,243 17,243 - - -
- - -
- - -
- - -
- - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 1,158 1,158 0001-105- COUNCIL/CITY COUNCIL DIV 971 971 0001-121- POLICE COMMISSION DIV 139 139 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 8 8 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 2,661 2,661 0001-191- GF-POLICE ADMIN DIV 122,333 122,333 0001-192- GF-POLICE-PATROL/CIB 27 27 0001-193- GF-POLICE/CRIME PREVENTION 402 402 0001-194- GF-POLICE-COPS GRANT 2,335 2,335 0001-196- GF-POLICE/REGULATORY 1,386 1,386 0001-197- CAD DISPATCH SYST/COMM POL DIV 8,146 8,146 0001-199- GF-PARKING ENFORCEMENT DIV 734 734 0001-201- GF-FIRE/ADMIN DIV 1,287 1,287 0001-202- GF-FIRE/SUPRESSN DIV 61,473 61,473 0001-203- GF-FIRE PREVENTION DIV 4,644 4,644 0001-204- GF-FIRE/ SUPPORT DIV 469 469 0001-205- GF-FIRE/TRAINING DIV 845 845 0001-206- GF-FIRE/OF. OF EMS DIV 415 415 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 2,652 2,652 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 713 713 0001-231- GF-PW ADMIN-DIV 3,574 3,574 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 9,273 9,273 0001-234- IT GIS 6,445 6,445

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

Page 123205 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-173- Budget/Operating

ALLOCATION SUMMARY
Total
Citywide
Budget
Services
0001-237- GF-I&M/ABATEMENT SVCS (DIV) 4,151 4,151 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 2 2 0001-241- GF-LIB&CL SVC/L-ADM DIV 7,095 7,095 0001-242- GF-LS/REF SVCS(S-DIV) 753 753 0001-243- GF-LIB&CL SVCS/LEAP DIV 1,753 1,753 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 3,793 3,793 0001-253- CM&NB/BOOKER T CTR (S-DIV) 2,120 2,120 0001-255- GF-CM TRANSPORTATN OPERATIONS 329 329 0001-254- GF-REC/SPCL EVENTS (S-DIV) 1,385 1,385 0001-256- RECREATION SVCS/AQUATICS 404 404 0001-257- RECREATION SVCS/CONVENTION CTR 792 792 0001-259- RECREATION SVCS/PLUNGE 376 376 0001-260- RECREATION SVCS/CITIES OF SRVC 593 593 0001-291- GF-ADMINISTRATIVE SERVICES - - 0001-292- GF-STREET SWEEPING - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,015 1,015 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,151 1,151 0001-364- GF-ECON DEV/PUBLIC ART DIV 1,328 1,328 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 1,356 1,356 0001-371- INTERNAL SERVICES-ADMIN 547 547 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX 5,542 5,542 1003- TRANSPORTATION OPERATIONS 1,167 1,167 1004- ASSET SEIZURE FUND 86 86 1005- LIBRARY FUND 529 529 1006- OUTSIDE FUNDED SVCS - GRANTS 3,618 3,618 1007- EMERGENCY MED SERV 484 484 1010- N.RICHMOND WASTE 219 219 1012- HILLTOP LANDSCAPE MAINT DIST 2,720 2,720 1013- FIRE DEPT HAZMAT GRANT 576 576 1014- EDA GRANT FUND 992 992 1015- MARINA BAY LNDSCP&LIGHTDIST FD 2,340 2,340 1017- CHEVRON MODERNIZATN PROJ & CIA 12,561 12,561 1018- RENT CONTROL 4,358 4,358 1019- SBI RMRA CAP IMPROVEMENT 338 338 1050- CR-PLANNING & BUILDING 15,397 15,397 1051- CR-ENGINEERING - - 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS 295 295 1055- ENCROACHMENTS SVCS 1,099 1,099 1200- COR HOUSING ADMINISTRATION 820 820 1201- CDBG 77 77 1203- NEIGHBORHOOD STABILIZATION 52 52 1205- EMPLOYMENT & TRAINING 9,404 9,404 1207- NEIGHBORHOOD STAB(CITY) 33 33 1208- SUCCESSOR HOUSING AGNCY 287 287 1209- CAL-HOME 31 31 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
8 - 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 0001-173- Budget/Operating

ALLOCATION SUMMARY
Total
Citywide
Budget
Services
1302- HOUSNG IN LIEU FEE - DEVELOPER 79 79 1303- KIDS FIRST INITIATIVE 727 727 1304- EMERGENCY OPE & DISASTR RECVRY 2,395 2,395 2001- GENERAL CAPITAL FUND - - 2002- MEASURE J 1,584 1,584 2110- IMPACT FEE - PARK 37 37 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 704 704 2113- IMPACT FEE - FIRE 165 165 2114- IMPACT FEE - POLICE 11 11 2115- IMPACT FEE - COMM/AQUATC 133 133 2116- IMPACT FEE - PARKS/OPEN 77 77 2117- IMPACT FEE - LIBRARY 29 29 2119- IMPACT FEE - STORM DRAINAGE 84 84 2120- IMPACT FEE - WASTEWATER 34 34 2125- IRON TRIANGLE/EPA PROGRAMS 441 441 2126- COR-HOUSING DEPT CIP FUND - - 3001- DS - 2005 TAXABLE POB 1,074 1,074 3002- DS - 99A PENSION OBLIG BOND 656 656 3005- DS - 2007 CIVIC CENTER 9,880 9,880 4001- PORT OF RICHMOND 12,899 12,899 4003- WASTEWATER 44,323 44,323 4005- MARINA 503 503 4006- STORM WATER 3,790 3,790 4008- KCRT - CABLE TELEVIS 1,675 1,675 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 42 42 4102- RHA-HOPE 6 85 85 4201- RHA-CAPITAL FUND 579 579 4401- RHA-HACIENDA 789 789 4404- RHA-NEVIN PLAZA 3,976 3,976 4405- RHA-NYSTROM VILLAGE 1,630 1,630 4406- RHA-RICHMOND VILLAGE ONE 553 553 4407- RHA-RICHMOND VILLAGE TWO 470 470 4408- RHA-RICHMOND VILLAGE THREE 266 266 4501- RHA-CENTRAL OFFICE COST CNTR 180 180 4502- RHA-HOUSING (RAD) CORPORATION 0 0 5001- INSURANCE RESERVES 38,558 38,558 5003- EQUIPMENT SERVICES 2,439 2,439 5005- CAD DISPATCH SYSTEM - - 5006- RMS RECORDS SERVICES - - 5008- COMPENSATED ABSENCES 4,812 4,812 6001- GENERAL TRUST & AGENCY - - 6004- COMMISSION ON AGING 5 5 6005- SEAVER GALLERY TRUST FUND - - 6007- SENIOR TRUST DEPOSIT 24 24 6047- CERTBT PLAN FUND 486 486 6048- OPEB PLAN TRUST 15,755 15,755 6049- PT MOLATE PRIVATE-PURPOSE TRST 469 469 6050- GENERAL PENSION FUND 889 889 6051- POLICE & FIRE PENSION 3,285 3,285 6052- GARFIELD PENSION FUND 111 111 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
8 - Summary

Page 125207 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-173- Budget/Operating

ALLOCATION SUMMARY
Total
Citywide
Budget
Services
6058- MARINA WESTSHORE DEB 148 148 6059- COUNTRY CLUB VISTA 386 386 6060- REASSESSMENT DISTRICT 2003-1 - - 6101- SA-PROPERTY TAX TRUST FUND - - 6102- SA- ADMINISTRATION 461 461 6103- SA - CAPITAL PROJECT FUNDS 1,166 1,166 6208- SA-CIP 07B TARB BND PRCDS-HSG - - 6300- SA-DS HARBOR 98 TARB 11 11 6304- SA-DS 2003B TARB 897 897 6305- SA-DS 2004A TARB 2/3 725 725 6306- SA-DS 2004A TARB -1/3 HSING 364 364 6307- SA-DS 2004B TARB - HOUSING 83 83 6308- SA-DS 2007/10A TARB 1,499 1,499 6309- SA-DS 2007/10B TARB - HOUSING 6 6 6401- SA-DS 2014A NON-TAXABLE BONDS 1,267 1,267 6402- SA-DS 2014B TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE 1,295 1,295 6404- SA-DS 2021A NON-TAXABLE BONDS is new 1,316 1,316 6405- SA-DS 2021B TAXABLE BONDS is new 240 240 6996- SUCCESSOR AGENCY - GLTDAG 872 872 9102- CITY OF RICHMOND - GFAAG 23,068 23,068

AO- ALL OTHER - - Total $ 584,262 $ 584,262
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
8 - Summary

Page 126208 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-174- Payroll
Distribution Percentage 100.00%
Expense Type $
Personnel
400002 - SALARIES & WAGES/Mgmt-Local 21 22,612$ S 22,612$ 400003 - SALARIES & WAGES/Local 1021 152,856 S 152,856
400031 - OVERTIME/General 3,964 S 3,964
400048 - OTHER PAY/Bilingual Pay 1,532 S 1,532
400050 - OTHER PAY/Medical Flex 600 S 600
400066 - OTHER PAY/Assign Diff-non-PERS 1,595 S 1,595
400103 - P-ROLL BEN/Medicare Tax-ER Shr 2,694 S 2,694
400105 - P-ROLL BEN/Health Insurance Be 43,616 S 43,616 400106 - P-ROLL BEN/Dental Insurance 4,081 S 4,081
400109 - P-ROLL BEN/Employee Assistance 98 S 98
400111 - P-ROLL BEN/Vision 477 S 477
400112 - P-ROLL BEN/Life Insurance 292 S 292
400114 - P-ROLL BEN/Long Term Disabilit 1,237 S 1,237
400116 - P-ROLL BEN/Unemployment Ins 992 S 992
400117 - P-ROLL BEN/Personal/Prof Dev 2,190 S 2,190
400118 - P-ROLL BEN/WC-Injury Appointmt 304 S 304
400121 - P-ROLL BEN/Worker Comp-Clerica 17,028 S 17,028 400122 - P-ROLL BEN/Worker Comp-Prof 2,037 S 2,037
400127 - P-ROLL BEN/OPEB 7,197 S 7,197
400149 - P-ROLL BEN/PERS-Misc 23,798 S 23,798
400151 - P-ROLL BEN/PERS-Misc (UAL) 56,770 S 56,770
Subtotal Personnel Cost 345,969$ 345,969$
Operating Services & Supplies
400592 - COST POOL/(CON)-Admin Charges (59,770)$ S (59,770)$ Subtotal Operating Cost (59,770)$ (59,770)$
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 59,770 [1] 59,770 Subtotal Disallowed Costs 59,770$ 59,770$
DEPARTMENTAL EXPENDITURES 345,969$ 345,969$
Reallocation of Incoming Costs
First Allocation 8,147$ 354,116$
Unallocated Costs -$ -$
Subtotal of First Allocation 8,147$ 354,116$
Second Allocation 72,493$ 72,493$
Unallocated Costs -$ -$
Subtotal of Second Allocation 72,493$ 72,493$
TOTAL FUNCTIONAL COSTS 426,609$ 426,609$
[1] Admin charges are excluded and re-established through this CAP analysis

DEPARTMENTAL EXPENSE DETAIL
Notes
Spread
Method
Citywide
Payroll
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
9 - EXP

Page 127209 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-174- Payroll First Second
Allocation Allocation Total
Departmental Expenditures $ 345,969 $ 345,969 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 1,254 270 1,525 0001-141- City Clerk 1,231 236 1,467 0001-151- City Attorney 2,786 527 3,313 0001-171- Finance Administration 1,035 259 1,294 0001-172- Accounting 1,205 183 1,387 0001-173- Budget/Operating 636 130 765 0001-174- Payroll 1,186 1,186 0001-175- Treasury/Cash Management - - 0001-176- Accounts Payable - - 0001-177- Rev Collection - - 0001-178- Purchasing - - 0001-181- Human Resources 6,363 6,363 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 - - 0001-907, 908- Non-Departmental 39,438 39,438 - - -
- - -
- - -
- - -
- - -
Total Incoming Costs $ 8,147 $ 72,493 $ 80,640 Total Costs to be Allocated $ 354,116 $ 72,493 $ 426,609

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

Page 128210 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 Citywide Payroll Services 9.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 4 0.446% 1,581 1,581 1,581 0001-141- City Clerk 4 0.446% 1,581 1,581 1,581 0001-151- City Attorney 11 1.228% 4,347 4,347 4,347 0001-171- Finance Administration 3 0.335% 1,186 1,186 1,186 0001-172- Accounting 7 0.781% 2,767 2,767 2,767 0001-173- Budget/Operating 4 0.446% 1,581 1,581 1,581 0001-174- Payroll 3 0.335% 1,186 1,186 1,186 0001-175- Treasury/Cash Management 4 0.446% 1,581 1,581 337 1,918 0001-176- Accounts Payable 2 0.223% 790 790 169 959 0001-177- Rev Collection 5 0.558% 1,976 1,976 421 2,398 0001-178- Purchasing 2 0.223% 790 790 169 959 0001-181- Human Resources 13 1.451% 5,138 5,138 1,096 6,234 0001-232- Facility Maintenance and Administration 34 3.795% 13,437 13,437 2,866 16,303 0001-235- Equipment Services/Fleet Services 13 1.451% 5,138 5,138 1,096 6,234 0001-261- Information Technology Administration 4 0.446% 1,581 1,581 337 1,918 0001-262- Telecommunications 4 0.446% 1,581 1,581 337 1,918 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.112% 395 395 84 480 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% 1,186 1,186 253 1,439 0001-105- COUNCIL/CITY COUNCIL DIV 11 1.228% 4,347 4,347 927 5,275 0001-121- POLICE COMMISSION DIV 2 0.223% 790 790 169 959 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 6 0.670% 2,371 2,371 506 2,877 0001-191- GF-POLICE ADMIN DIV 199 22.210% 78,649 78,649 16,775 95,423 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 2 0.223% 790 790 169 959 0001-194- GF-POLICE-COPS GRANT 1 0.112% 395 395 84.29 480 0001-196- GF-POLICE/REGULATORY 2 0.223% 790 790 169 959 0001-197- CAD DISPATCH SYST/COMM POL DIV 26 2.902% 10,276 10,276 2,192 12,467 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.112% 395 395 84 480 0001-201- GF-FIRE/ADMIN DIV 4 0.446% 1,581 1,581 337 1,918 0001-202- GF-FIRE/SUPRESSN DIV 82 9.152% 32,408 32,408 6,912 39,320 0001-203- GF-FIRE PREVENTION DIV 7 0.781% 2,767 2,767 590 3,357 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.112% 395 395 84 480 0001-206- GF-FIRE/OF. OF EMS DIV 2 0.223% 790 790 169 959 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 17 1.897% 6,719 6,719 1,433 8,152 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 7 0.781% 2,767 2,767 590 3,357 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 36 4.018% 14,228 14,228 3,035 17,262 0001-174- Payroll
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
9 - Allocations

Page 129211 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 0001-174- Payroll
0001-234- IT GIS 29 3.237% 11,461 11,461 2,445 13,906 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 16 1.786% 6,324 6,324 1,349 7,672 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1 0.112% 395 395 84 480 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 40 4.464% 15,809 15,809 3,372 19,181 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 10 1.116% 3,952 3,952 843 4,795 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 15 1.674% 5,928 5,928 1,264 7,193 0001-253- CM&NB/BOOKER T CTR (S-DIV) 36 4.018% 14,228 14,228 3,035 17,262 0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.223% 790 790 169 959 0001-254- GF-REC/SPCL EVENTS (S-DIV) 10 1.116% 3,952 3,952 843 4,795 0001-256- RECREATION SVCS/AQUATICS 37 4.129% 14,623 14,623 3,119 17,742 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.446% 1,581 1,581 337 1,918 0001-259- RECREATION SVCS/PLUNGE 1 0.112% 395 395 84 480 0001-260- RECREATION SVCS/CITIES OF SRVC 2 0.223% 790 790 169 959 0001-291- GF-ADMINISTRATIVE SERVICES 1 0.112% 395 395 84 480 0001-292- GF-STREET SWEEPING 1 0.112% 395 395 84 480 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.335% 1,186 1,186 253 1,439 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1 0.112% 395 395 84 480 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.112% 395 395 84 480 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 2 0.223% 790 790 169 959 0001-371- INTERNAL SERVICES-ADMIN 2 0.223% 790 790 169 959 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% 1,581 1,581 337 1,918 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% 5,138 5,138 1,096 6,234 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1014- EDA GRANT FUND - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 12 1.339% 4,743 4,743 1,012 5,754 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 13 1.451% 5,138 5,138 1,096 6,234 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 24 2.679% 9,485 9,485 2,023 11,508 1051- CR-ENGINEERING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 8 0.893% 3,162 3,162 674 3,836 1200- COR HOUSING ADMINISTRATION 3 0.335% 1,186 1,186 253 1,439 1201- CDBG - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 17 1.897% 6,719 6,719 1,433 8,152 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
9 - 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 0001-174- Payroll
1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 3 0.335% 1,186 1,186 253 1,439 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% 1,186 1,186 253 1,439 4003- WASTEWATER 9 1.004% 3,557 3,557 759 4,316 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 4 0.446% 1,581 1,581 337 1,918 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% 790 790 169 959 4405- RHA-NYSTROM VILLAGE 1 0.112% 395 395 84 480 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% 395 395 84 480 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.558% 1,976 1,976 421 2,398 5003- EQUIPMENT SERVICES - 0.000% - - - - 5005- CAD DISPATCH SYSTEM 1 0.112% 395 395 84 480 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% 2,767 2,767 590 3,357 6051- POLICE & FIRE PENSION 24 2.679% 9,485 9,485 2,023 11,508 6052- GARFIELD PENSION FUND 1 0.112% 395 395 84 480 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
9 - 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 0001-174- Payroll
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 896 100.000% $ 354,116 $ - $ 354,116 $ 72,493 $ 426,609 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
9 - 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 0001-174- Payroll

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 1,581 1,581 0001-141- City Clerk 1,581 1,581 0001-151- City Attorney 4,347 4,347 0001-171- Finance Administration 1,186 1,186 0001-172- Accounting 2,767 2,767 0001-173- Budget/Operating 1,581 1,581 0001-174- Payroll 1,186 1,186 0001-175- Treasury/Cash Management 1,918 1,918 0001-176- Accounts Payable 959 959 0001-177- Rev Collection 2,398 2,398 0001-178- Purchasing 959 959 0001-181- Human Resources 6,234 6,234 0001-232- Facility Maintenance and Administration 16,303 16,303 0001-235- Equipment Services/Fleet Services 6,234 6,234 0001-261- Information Technology Administration 1,918 1,918 0001-262- Telecommunications 1,918 1,918 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 480 480 0001-907, 908- Non-Departmental - - - - -
- - -
- - -
- - -
- - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 1,439 1,439 0001-105- COUNCIL/CITY COUNCIL DIV 5,275 5,275 0001-121- POLICE COMMISSION DIV 959 959 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 2,877 2,877 0001-191- GF-POLICE ADMIN DIV 95,423 95,423 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION 959 959 0001-194- GF-POLICE-COPS GRANT 480 480 0001-196- GF-POLICE/REGULATORY 959 959 0001-197- CAD DISPATCH SYST/COMM POL DIV 12,467 12,467 0001-199- GF-PARKING ENFORCEMENT DIV 480 480 0001-201- GF-FIRE/ADMIN DIV 1,918 1,918 0001-202- GF-FIRE/SUPRESSN DIV 39,320 39,320 0001-203- GF-FIRE PREVENTION DIV 3,357 3,357 0001-204- GF-FIRE/ SUPPORT DIV - - 0001-205- GF-FIRE/TRAINING DIV 480 480 0001-206- GF-FIRE/OF. OF EMS DIV 959 959 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 8,152 8,152 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV 3,357 3,357 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 17,262 17,262 0001-234- IT GIS 13,906 13,906

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

Page 133215 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-174- Payroll

ALLOCATION SUMMARY
Total
Citywide Payroll
Services
0001-237- GF-I&M/ABATEMENT SVCS (DIV) 7,672 7,672 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 480 480 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 19,181 19,181 0001-242- GF-LS/REF SVCS(S-DIV) - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 4,795 4,795 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 7,193 7,193 0001-253- CM&NB/BOOKER T CTR (S-DIV) 17,262 17,262 0001-255- GF-CM TRANSPORTATN OPERATIONS 959 959 0001-254- GF-REC/SPCL EVENTS (S-DIV) 4,795 4,795 0001-256- RECREATION SVCS/AQUATICS 17,742 17,742 0001-257- RECREATION SVCS/CONVENTION CTR 1,918 1,918 0001-259- RECREATION SVCS/PLUNGE 480 480 0001-260- RECREATION SVCS/CITIES OF SRVC 959 959 0001-291- GF-ADMINISTRATIVE SERVICES 480 480 0001-292- GF-STREET SWEEPING 480 480 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,439 1,439 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 480 480 0001-364- GF-ECON DEV/PUBLIC ART DIV 480 480 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 959 959 0001-371- INTERNAL SERVICES-ADMIN 959 959 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX - - 1003- TRANSPORTATION OPERATIONS 1,918 1,918 1004- ASSET SEIZURE FUND - - 1005- LIBRARY FUND - - 1006- OUTSIDE FUNDED SVCS - GRANTS - - 1007- EMERGENCY MED SERV - - 1010- N.RICHMOND WASTE - - 1012- HILLTOP LANDSCAPE MAINT DIST 6,234 6,234 1013- FIRE DEPT HAZMAT GRANT - - 1014- EDA GRANT FUND - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 5,754 5,754 1017- CHEVRON MODERNIZATN PROJ & CIA - - 1018- RENT CONTROL 6,234 6,234 1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 11,508 11,508 1051- CR-ENGINEERING - - 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS - - 1055- ENCROACHMENTS SVCS 3,836 3,836 1200- COR HOUSING ADMINISTRATION 1,439 1,439 1201- CDBG - - 1203- NEIGHBORHOOD STABILIZATION - - 1205- EMPLOYMENT & TRAINING 8,152 8,152 1207- NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGNCY - - 1209- CAL-HOME - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
9 - 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 0001-174- Payroll

ALLOCATION SUMMARY
Total
Citywide Payroll
Services
1302- HOUSNG IN LIEU FEE - DEVELOPER - - 1303- KIDS FIRST INITIATIVE 1,439 1,439 1304- EMERGENCY OPE & DISASTR RECVRY - - 2001- GENERAL CAPITAL FUND - - 2002- MEASURE J - - 2110- IMPACT FEE - PARK - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - - 2113- IMPACT FEE - FIRE - - 2114- IMPACT FEE - POLICE - - 2115- IMPACT FEE - COMM/AQUATC - - 2116- IMPACT FEE - PARKS/OPEN - - 2117- IMPACT FEE - LIBRARY - - 2119- IMPACT FEE - STORM DRAINAGE - - 2120- IMPACT FEE - WASTEWATER - - 2125- IRON TRIANGLE/EPA PROGRAMS - - 2126- COR-HOUSING DEPT CIP FUND - - 3001- DS - 2005 TAXABLE POB - - 3002- DS - 99A PENSION OBLIG BOND - - 3005- DS - 2007 CIVIC CENTER - - 4001- PORT OF RICHMOND 1,439 1,439 4003- WASTEWATER 4,316 4,316 4005- MARINA - - 4006- STORM WATER - - 4008- KCRT - CABLE TELEVIS 1,918 1,918 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4102- RHA-HOPE 6 - - 4201- RHA-CAPITAL FUND - - 4401- RHA-HACIENDA - - 4404- RHA-NEVIN PLAZA 959 959 4405- RHA-NYSTROM VILLAGE 480 480 4406- RHA-RICHMOND VILLAGE ONE - - 4407- RHA-RICHMOND VILLAGE TWO - - 4408- RHA-RICHMOND VILLAGE THREE - - 4501- RHA-CENTRAL OFFICE COST CNTR 480 480 4502- RHA-HOUSING (RAD) CORPORATION - - 5001- INSURANCE RESERVES 2,398 2,398 5003- EQUIPMENT SERVICES - - 5005- CAD DISPATCH SYSTEM 480 480 5006- RMS RECORDS SERVICES - - 5008- COMPENSATED ABSENCES - - 6001- GENERAL TRUST & AGENCY - - 6004- COMMISSION ON AGING - - 6005- SEAVER GALLERY TRUST FUND - - 6007- SENIOR TRUST DEPOSIT - - 6047- CERTBT PLAN FUND - - 6048- OPEB PLAN TRUST - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 6050- GENERAL PENSION FUND 3,357 3,357 6051- POLICE & FIRE PENSION 11,508 11,508 6052- GARFIELD PENSION FUND 480 480 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
9 - Summary

Page 135217 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-174- Payroll

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

AO- ALL OTHER - - Total $ 426,609 $ 426,609
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
9 - 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 0001-175- Treasury/Cash Management
Distribution Percentage 95.00% 5.00%
Expense Type $
Personnel
400002 - SALARIES & WAGES/Mgmt-Local 21 138,816$ S 131,875$ 6,941$ 400003 - SALARIES & WAGES/Local 1021 149,566 S 142,087 7,478 400031 - OVERTIME/General 953 S 906 48
400050 - OTHER PAY/Medical Flex 2,400 S 2,280 120
400103 - P-ROLL BEN/Medicare Tax-ER Shr 4,290 S 4,075 214 400105 - P-ROLL BEN/Health Insurance Be 27,312 S 25,947 1,366 400106 - P-ROLL BEN/Dental Insurance 6,184 S 5,875 309
400109 - P-ROLL BEN/Employee Assistance 149 S 141 7
400110 - P-ROLL BEN/Professional Dev-Mg 750 S 713 38
400111 - P-ROLL BEN/Vision 723 S 687 36
400112 - P-ROLL BEN/Life Insurance 736 S 699 37
400114 - P-ROLL BEN/Long Term Disabilit 2,556 S 2,429 128 400116 - P-ROLL BEN/Unemployment Ins 1,503 S 1,428 75
400117 - P-ROLL BEN/Personal/Prof Dev 2,250 S 2,138 113 400121 - P-ROLL BEN/Worker Comp-Clerica 16,662 S 15,829 833 400122 - P-ROLL BEN/Worker Comp-Prof 12,417 S 11,796 621 400127 - P-ROLL BEN/OPEB 11,787 S 11,198 589
400149 - P-ROLL BEN/PERS-Misc 38,572 S 36,644 1,929
400151 - P-ROLL BEN/PERS-Misc (UAL) 90,221 S 85,710 4,511 Subtotal Personnel Cost 507,848$ 482,456$ 25,392$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 61,499$ S 58,424$ 3,075$ 400246 - TRAVEL & TRNG/Registration Fee 150 S 143 8
400592 - COST POOL/(CON)-Admin Charges (97,005) S (92,155) (4,850) Subtotal Operating Cost (35,357)$ (33,589)$ (1,768)$
Disallowed Expenses / Adjustments
400592 - COST POOL/(CON)-Admin Charges 97,005$ [1] 92,155$ 4,850$ Subtotal Disallowed Costs 97,005$ 92,155$ 4,850$
DEPARTMENTAL EXPENDITURES 569,497$ 541,022$ 28,475$
Reallocation of Incoming Costs
First Allocation 14,101$ 554,418$ 29,180$
Unallocated Costs -$ -$ -$
Subtotal of First Allocation 14,101$ 554,418$ 29,180$
Second Allocation 101,174$ 96,115$ 5,059$
Unallocated Costs -$ -$ -$
Subtotal of Second Allocation 101,174$ 96,115$ 5,059$
TOTAL FUNCTIONAL COSTS 684,772$ 650,533$ 34,239$
[1] Admin charges are excluded and re-established through this CAP analysis Notes

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Support
Investment
Managemen
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
10 - EXP

Page 137219 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-175- Treasury/Cash Management First Second
Allocation Allocation Total
Departmental Expenditures $ 569,497 $ 569,497 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 1,786 385 2,171 0001-141- City Clerk 1,746 335 2,080 0001-151- City Attorney 3,959 748 4,707 0001-171- Finance Administration 1,704 426 2,130 0001-172- Accounting 2,279 345 2,625 0001-173- Budget/Operating 1,046 213 1,260 0001-174- Payroll 1,581 337 1,918 0001-175- Treasury/Cash Management 560 560 0001-176- Accounts Payable 218 218 0001-177- Rev Collection 714 714 0001-178- Purchasing - - 0001-181- Human Resources 8,843 8,843 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services 15,627 15,627 0001-261- Information Technology Administration 8,586 8,586 0001-262- Telecommunications 8,065 8,065 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 55,770 55,770 - - -
- - -
- - -
- - -
- - -
Total Incoming Costs $ 14,101 $ 101,174 $ 115,275 Total Costs to be Allocated $ 583,598 $ 101,174 $ 684,772

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

Page 138220 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 Citywide Support Services 10.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 112,454 0.366% 2,031.33 2,031.33 2,031.33 0001-141- City Clerk 235,055 0.766% 4,246 4,246 4,246 0001-151- City Attorney 105,086 0.342% 1,898.23 1,898.23 1,898.23 0001-171- Finance Administration 31,813 0.104% 575 575 575 0001-172- Accounting 3,145 0.010% 57 57 57 0001-173- Budget/Operating 62,638 0.204% 1,131.46 1,131.46 1,131.46 0001-174- Payroll - 0.000% - - - 0001-175- Treasury/Cash Management 31,004 0.101% 560 560 560 0001-176- Accounts Payable - 0.000% - - - - 0001-177- Rev Collection 214,808 0.700% 3,880 3,880 686 4,566 0001-178- Purchasing - 0.000% - - - - 0001-181- Human Resources 447,720 1.459% 8,087 8,087 1,429.12 9,517 0001-232- Facility Maintenance and Administration 1,228,687 4.003% 22,194.51 22,194.51 3,921.95 26,116.46 0001-235- Equipment Services/Fleet Services 700,541 2.282% 12,654.29 12,654.29 2,236.12 14,890.40 0001-261- Information Technology Administration 873,193 2.845% 15,773 15,773 2,787 18,560 0001-262- Telecommunications 1,176,070 3.832% 21,244.06 21,244.06 3,754 24,998 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 87,753 0.286% 1,585 1,585 280 1,865 0001-907, 908- Non-Departmental 1,208,995 3.939% 21,838.79 21,838.79 3,859 25,698 - - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 1,482 0.005% 26.78 26.78 4.73 32 0001-105- COUNCIL/CITY COUNCIL DIV 9,139 0.030% 165.08 165.08 29.17 194.25 0001-121- POLICE COMMISSION DIV 66 0.000% 1.19 1.19 0.21 1.40 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 62,697 0.204% 1,132.54 1,132.54 200.13 1,332.67 0001-191- GF-POLICE ADMIN DIV 3,354,699 10.930% 60,597.93 60,597.93 10,708.15 71,306.09 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% 24.15 24.15 4.27 28.42 0001-197- CAD DISPATCH SYST/COMM POL DIV 25,392 0.083% 458.67 458.67 81.05 539.72 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 6,500 0.021% 117.41 117.41 20.75 138.16 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 43,978 0.143% 794 794 140.38 935 0001-204- GF-FIRE/ SUPPORT DIV 76,583 0.250% 1,383 1,383 244 1,628 0001-205- GF-FIRE/TRAINING DIV 416 0.001% 8 8 1 9 0001-206- GF-FIRE/OF. OF EMS DIV 800 0.003% 14 14 3 17 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 75,047 0.245% 1,356 1,356 240 1,595 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 174,387 0.568% 3,150 3,150 556.64 3,707 0001-231- GF-PW ADMIN-DIV 482,746 1.573% 8,720.13 8,720.13 1,540.92 10,261.05 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 314,787 1.026% 5,686 5,686 1,004.80 6,691 0001-234- IT GIS 24,954 0.081% 451 451 80 530 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 25,952 0.085% 469 469 83 552 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 2,118 0.007% 38.27 38.27 6.76 45.03 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 24,811 0.081% 448 448 79 527 0001-241- GF-LIB&CL SVC/L-ADM DIV 47,047 0.153% 849.83 849.83 150.17 1,000 0001-242- GF-LS/REF SVCS(S-DIV) 215,112 0.701% 3,886 3,886 687 4,572 0001-175- Treasury/Cash Management
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
10 - 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 0001-175- Treasury/Cash Management
0001-243- GF-LIB&CL SVCS/LEAP DIV 6,608 0.022% 119 119 21.09 140 0001-244- GF-LIB&CL SVC/P-ART DIV 22,994 0.075% 415 415 73.40 489 0001-251- GF-RECREATION ADM DIV 23,878 0.078% 431 431 76 508 0001-253- CM&NB/BOOKER T CTR (S-DIV) 11,453 0.037% 206.88 206.88 36.56 243.44 0001-255- GF-CM TRANSPORTATN OPERATIONS 1,243 0.004% 22 22 4 26 0001-254- GF-REC/SPCL EVENTS (S-DIV) 187 0.001% 3 3 1 4 0001-256- RECREATION SVCS/AQUATICS 2,454 0.008% 44 44 8 52 0001-257- RECREATION SVCS/CONVENTION CTR 2,738 0.009% 49 49 8.74 58 0001-259- RECREATION SVCS/PLUNGE 1,527 0.005% 28 28 4.87 32 0001-260- RECREATION SVCS/CITIES OF SRVC 30,838 0.100% 557.04 557.04 98.43 655.47 0001-291- GF-ADMINISTRATIVE SERVICES 23,166 0.075% 418.46 418.46 73.95 492.41 0001-292- GF-STREET SWEEPING 1,884 0.006% 34.03 34.03 6.01 40.04 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 17,614 0.057% 318 318 56 374 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 126,910 0.413% 2,292 2,292 405 2,698 0001-364- GF-ECON DEV/PUBLIC ART DIV 24,148 0.079% 436 436 77 513 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 68,527 0.223% 1,238 1,238 219 1,457 0001-371- INTERNAL SERVICES-ADMIN 26,699 0.087% 482 482 85 568 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 1,358,550 4.426% 24,540 24,540 4,336 28,877 1003- TRANSPORTATION OPERATIONS 44,339 0.144% 801 801 142 942 1004- ASSET SEIZURE FUND 37,811 0.123% 683 683 121 804 1005- LIBRARY FUND 28,742 0.094% 519 519 92 611 1006- OUTSIDE FUNDED SVCS - GRANTS 326,953 1.065% 5,906 5,906 1,044 6,950 1007- EMERGENCY MED SERV 53,928 0.176% 974 974 172 1,146 1010- N.RICHMOND WASTE 660 0.002% 12 12 2 14 1012- HILLTOP LANDSCAPE MAINT DIST 111,023 0.362% 2,005 2,005 354 2,360 1013- FIRE DEPT HAZMAT GRANT 19,840 0.065% 358 358 63 422 1014- EDA GRANT FUND - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 46,688 0.152% 843 843 149 992 1017- CHEVRON MODERNIZATN PROJ & CIA 785,388 2.559% 14,187 14,187 2,507 16,694 1018- RENT CONTROL 28,345 0.092% 512 512 90 602 1019- SBI RMRA CAP IMPROVEMENT 89,741 0.292% 1,621 1,621 286 1,907 1050- CR-PLANNING & BUILDING 4,338,861 14.137% 78,375 78,375 13,850 92,225 1051- CR-ENGINEERING 101,265 0.330% 1,829 1,829 323 2,152 1053- CODE ENFORCEMENT-CR 5,043 0.016% 91 91 16 107 1054- ENGINEERING GRANTS 216,561 0.706% 3,912 3,912 691 4,603 1055- ENCROACHMENTS SVCS 17,613 0.057% 318 318 56 374 1200- COR HOUSING ADMINISTRATION 34,702 0.113% 627 627 111 738 1201- CDBG 51,254 0.167% 926 926 164 1,089 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 331,312 1.079% 5,985 5,985 1,058 7,042 1207- NEIGHBORHOOD STAB(CITY) 13,455 0.044% 243 243 43 286 1208- SUCCESSOR HOUSING AGNCY 6,213 0.020% 112 112 20 132 1209- CAL-HOME - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 151,882 0.495% 2,744 2,744 485 3,228 1304- EMERGENCY OPE & DISASTR RECVRY 457,232 1.490% 8,259 8,259 1,459 9,719 2001- GENERAL CAPITAL FUND 684,607 2.231% 12,366 12,366 2,185 14,552 2002- MEASURE J 1,080,867 3.522% 19,524 19,524 3,450 22,974 2110- IMPACT FEE - PARK 15,000 0.049% 271 271 48 319 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 84,645 0.276% 1,529 1,529 270 1,799 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
10 - 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 0001-175- Treasury/Cash Management
2113- IMPACT FEE - FIRE 35,977 0.117% 650 650 115 765 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC 245,653 0.800% 4,437 4,437 784 5,221 2116- IMPACT FEE - PARKS/OPEN 48,359 0.158% 874 874 154 1,028 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 0.662% 3,669 3,669 648 4,318 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 1.639% 9,085 9,085 1,605 10,691 4003- WASTEWATER 1,433,083 4.669% 25,887 25,887 4,574 30,461 4005- MARINA - 0.000% - - - - 4006- STORM WATER 377,796 1.231% 6,824 6,824 1,206 8,030 4008- KCRT - CABLE TELEVIS 2,418 0.008% 44 44 8 51 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4102- RHA-HOPE 6 - 0.000% - - - - 4201- RHA-CAPITAL FUND 99,426 0.324% 1,796 1,796 317 2,113 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA 624 0.002% 11 11 2 13 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 0.051% 285 285 50 335 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 2,381,121 7.758% 43,012 43,012 7,601 50,612 5003- EQUIPMENT SERVICES 2,180,511 7.104% 39,388 39,388 6,960 46,348 5005- CAD DISPATCH SYSTEM 1,200 0.004% 22 22 4 26 5006- RMS RECORDS SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 115 0.000% 2 2 0 2 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 5,829 0.019% 105 105 19 124 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 0.166% 920 920 163 1,083 6103- SA - CAPITAL PROJECT FUNDS 703,253 2.291% 12,703 12,703 2,245 14,948 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% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
10 - Allocations

Page 141223 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 0001-175- Treasury/Cash Management
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 30,692,572 100.000% $ 554,418 $ - $ 554,418 $ 96,115 $ 650,533 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 Investment Management 10.2
Total - 0.000% $ - $ - $ - $ - $ - Allocation Basis: Not Allocated
Source of Allocation: N/A
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
10 - 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 0001-175- Treasury/Cash Management

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 2,031 - 2,031 0001-141- City Clerk 4,246 - 4,246 0001-151- City Attorney 1,898 - 1,898 0001-171- Finance Administration 575 - 575 0001-172- Accounting 57 - 57 0001-173- Budget/Operating 1,131 - 1,131 0001-174- Payroll - - - 0001-175- Treasury/Cash Management 560 - 560 0001-176- Accounts Payable - - - 0001-177- Rev Collection 4,566 - 4,566 0001-178- Purchasing - - - 0001-181- Human Resources 9,517 - 9,517 0001-232- Facility Maintenance and Administration 26,116 - 26,116 0001-235- Equipment Services/Fleet Services 14,890 - 14,890 0001-261- Information Technology Administration 18,560 - 18,560 0001-262- Telecommunications 24,998 - 24,998 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1,865 - 1,865 0001-907, 908- Non-Departmental 25,698 - 25,698 - - - - - - - - - - - - - - - - - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 32 - 32 0001-105- COUNCIL/CITY COUNCIL DIV 194 - 194 0001-121- POLICE COMMISSION DIV 1 - 1 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,333 - 1,333 0001-191- GF-POLICE ADMIN DIV 71,306 - 71,306 0001-192- GF-POLICE-PATROL/CIB - - - 0001-193- GF-POLICE/CRIME PREVENTION - - - 0001-194- GF-POLICE-COPS GRANT - - - 0001-196- GF-POLICE/REGULATORY 28 - 28 0001-197- CAD DISPATCH SYST/COMM POL DIV 540 - 540 0001-199- GF-PARKING ENFORCEMENT DIV - - - 0001-201- GF-FIRE/ADMIN DIV 138 - 138 0001-202- GF-FIRE/SUPRESSN DIV - - - 0001-203- GF-FIRE PREVENTION DIV 935 - 935 0001-204- GF-FIRE/ SUPPORT DIV 1,628 - 1,628 0001-205- GF-FIRE/TRAINING DIV 9 - 9 0001-206- GF-FIRE/OF. OF EMS DIV 17 - 17 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,595 - 1,595 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 3,707 - 3,707 0001-231- GF-PW ADMIN-DIV 10,261 - 10,261 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 6,691 - 6,691 Investment
Management

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

Page 143225 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-175- Treasury/Cash Management
Investment
Management

ALLOCATION SUMMARY
Total
Citywide
Support
Services
0001-234- IT GIS 530 - 530 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 552 - 552 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 45 - 45 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 527 - 527 0001-241- GF-LIB&CL SVC/L-ADM DIV 1,000 - 1,000 0001-242- GF-LS/REF SVCS(S-DIV) 4,572 - 4,572 0001-243- GF-LIB&CL SVCS/LEAP DIV 140 - 140 0001-244- GF-LIB&CL SVC/P-ART DIV 489 - 489 0001-251- GF-RECREATION ADM DIV 508 - 508 0001-253- CM&NB/BOOKER T CTR (S-DIV) 243 - 243 0001-255- GF-CM TRANSPORTATN OPERATIONS 26 - 26 0001-254- GF-REC/SPCL EVENTS (S-DIV) 4 - 4 0001-256- RECREATION SVCS/AQUATICS 52 - 52 0001-257- RECREATION SVCS/CONVENTION CTR 58 - 58 0001-259- RECREATION SVCS/PLUNGE 32 - 32 0001-260- RECREATION SVCS/CITIES OF SRVC 655 - 655 0001-291- GF-ADMINISTRATIVE SERVICES 492 - 492 0001-292- GF-STREET SWEEPING 40 - 40 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 374 - 374 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 2,698 - 2,698 0001-364- GF-ECON DEV/PUBLIC ART DIV 513 - 513 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 1,457 - 1,457 0001-371- INTERNAL SERVICES-ADMIN 568 - 568 0001-910- GF-NON-DEPT/CITY FESTIVAL - - - 1001- SECURED PENSION OVERRIDE - - - 1002- STATE GAS TAX 28,877 - 28,877 1003- TRANSPORTATION OPERATIONS 942 - 942 1004- ASSET SEIZURE FUND 804 - 804 1005- LIBRARY FUND 611 - 611 1006- OUTSIDE FUNDED SVCS - GRANTS 6,950 - 6,950 1007- EMERGENCY MED SERV 1,146 - 1,146 1010- N.RICHMOND WASTE 14 - 14 1012- HILLTOP LANDSCAPE MAINT DIST 2,360 - 2,360 1013- FIRE DEPT HAZMAT GRANT 422 - 422 1014- EDA GRANT FUND - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 992 - 992 1017- CHEVRON MODERNIZATN PROJ & CIA 16,694 - 16,694 1018- RENT CONTROL 602 - 602 1019- SBI RMRA CAP IMPROVEMENT 1,907 - 1,907 1050- CR-PLANNING & BUILDING 92,225 - 92,225 1051- CR-ENGINEERING 2,152 - 2,152 1053- CODE ENFORCEMENT-CR 107 - 107 1054- ENGINEERING GRANTS 4,603 - 4,603 1055- ENCROACHMENTS SVCS 374 - 374 1200- COR HOUSING ADMINISTRATION 738 - 738 1201- CDBG 1,089 - 1,089 1203- NEIGHBORHOOD STABILIZATION - - - 1205- EMPLOYMENT & TRAINING 7,042 - 7,042 1207- NEIGHBORHOOD STAB(CITY) 286 - 286 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
10 - 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 0001-175- Treasury/Cash Management
Investment
Management

ALLOCATION SUMMARY
Total
Citywide
Support
Services
1208- SUCCESSOR HOUSING AGNCY 132 - 132 1209- CAL-HOME - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - - - 1303- KIDS FIRST INITIATIVE 3,228 - 3,228 1304- EMERGENCY OPE & DISASTR RECVRY 9,719 - 9,719 2001- GENERAL CAPITAL FUND 14,552 - 14,552 2002- MEASURE J 22,974 - 22,974 2110- IMPACT FEE - PARK 319 - 319 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 1,799 - 1,799 2113- IMPACT FEE - FIRE 765 - 765 2114- IMPACT FEE - POLICE - - - 2115- IMPACT FEE - COMM/AQUATC 5,221 - 5,221 2116- IMPACT FEE - PARKS/OPEN 1,028 - 1,028 2117- IMPACT FEE - LIBRARY - - - 2119- IMPACT FEE - STORM DRAINAGE - - - 2120- IMPACT FEE - WASTEWATER - - - 2125- IRON TRIANGLE/EPA PROGRAMS 4,318 - 4,318 2126- COR-HOUSING DEPT CIP FUND - - - 3001- DS - 2005 TAXABLE POB - - - 3002- DS - 99A PENSION OBLIG BOND - - - 3005- DS - 2007 CIVIC CENTER - - - 4001- PORT OF RICHMOND 10,691 - 10,691 4003- WASTEWATER 30,461 - 30,461 4005- MARINA - - - 4006- STORM WATER 8,030 - 8,030 4008- KCRT - CABLE TELEVIS 51 - 51 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - - 4102- RHA-HOPE 6 - - - 4201- RHA-CAPITAL FUND 2,113 - 2,113 4401- RHA-HACIENDA - - - 4404- RHA-NEVIN PLAZA 13 - 13 4405- RHA-NYSTROM VILLAGE - - - 4406- RHA-RICHMOND VILLAGE ONE - - - 4407- RHA-RICHMOND VILLAGE TWO - - - 4408- RHA-RICHMOND VILLAGE THREE - - - 4501- RHA-CENTRAL OFFICE COST CNTR 335 - 335 4502- RHA-HOUSING (RAD) CORPORATION - - - 5001- INSURANCE RESERVES 50,612 - 50,612 5003- EQUIPMENT SERVICES 46,348 - 46,348 5005- CAD DISPATCH SYSTEM 26 - 26 5006- RMS RECORDS SERVICES - - - 5008- COMPENSATED ABSENCES - - - 6001- GENERAL TRUST & AGENCY - - - 6004- COMMISSION ON AGING 2 - 2 6005- SEAVER GALLERY TRUST FUND - - - 6007- SENIOR TRUST DEPOSIT 124 - 124 6047- CERTBT PLAN FUND - - - 6048- OPEB PLAN TRUST - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
10 - Summary

Page 145227 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-175- Treasury/Cash Management
Investment
Management

ALLOCATION SUMMARY
Total
Citywide
Support
Services
6050- GENERAL PENSION FUND - - - 6051- POLICE & FIRE PENSION - - - 6052- GARFIELD PENSION FUND - - - 6058- MARINA WESTSHORE DEB - - - 6059- COUNTRY CLUB VISTA - - - 6060- REASSESSMENT DISTRICT 2003-1 - - - 6101- SA-PROPERTY TAX TRUST FUND - - - 6102- SA- ADMINISTRATION 1,083 - 1,083 6103- SA - CAPITAL PROJECT FUNDS 14,948 - 14,948 6208- SA-CIP 07B TARB BND PRCDS-HSG - - - 6300- SA-DS HARBOR 98 TARB - - - 6304- SA-DS 2003B TARB - - - 6305- SA-DS 2004A TARB 2/3 - - - 6306- SA-DS 2004A TARB -1/3 HSING - - - 6307- SA-DS 2004B TARB - HOUSING - - - 6308- SA-DS 2007/10A TARB - - - 6309- SA-DS 2007/10B TARB - HOUSING - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - - - 6402- SA-DS 2014B TAXABLE BONDS - - - 6403- SA-DS LOANS PAYABLE - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - - 6405- SA-DS 2021B TAXABLE BONDS is new - - - 6996- SUCCESSOR AGENCY - GLTDAG - - - 9102- CITY OF RICHMOND - GFAAG - - -

AO- ALL OTHER - - - Total $ 650,533 $ - $ 650,533 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
10 - 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 0001-176- Accounts Payable
Distribution Percentage 100.00%
Expense Type $
Personnel
400003 - SALARIES & WAGES/Local 1021 133,152$ S 133,152$ 400103 - P-ROLL BEN/Medicare Tax-ER Shr 1,957 S 1,957
400105 - P-ROLL BEN/Health Insurance Be 18,154 S 18,154 400106 - P-ROLL BEN/Dental Insurance 3,477 S 3,477
400109 - P-ROLL BEN/Employee Assistance 84 S 84
400111 - P-ROLL BEN/Vision 406 S 406
400112 - P-ROLL BEN/Life Insurance 200 S 200
400114 - P-ROLL BEN/Long Term Disabilit 887 S 887
400116 - P-ROLL BEN/Unemployment Ins 845 S 845
400117 - P-ROLL BEN/Personal/Prof Dev 1,794 S 1,794
400121 - P-ROLL BEN/Worker Comp-Clerica 14,833 S 14,833 400127 - P-ROLL BEN/OPEB 5,461 S 5,461
400149 - P-ROLL BEN/PERS-Misc 17,867 S 17,867
400151 - P-ROLL BEN/PERS-Misc (UAL) 48,359 S 48,359
Subtotal Personnel Cost 247,478$ 247,478$
Operating Services & Supplies
400592 - COST POOL/(CON)-Admin Charges (46,986)$ S (46,986)$ Subtotal Operating Cost (46,986)$ (46,986)$
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 46,986$ [1] 46,986$ Subtotal Disallowed Costs 46,986$ 46,986$
DEPARTMENTAL EXPENDITURES 247,478$ 247,478$
Reallocation of Incoming Costs
First Allocation 6,433$ 253,911$
Unallocated Costs -$ -$
Subtotal of First Allocation 6,433$ 253,911$
Second Allocation 47,348$ 47,348$
Unallocated Costs -$ -$
Subtotal of Second Allocation 47,348$ 47,348$
TOTAL FUNCTIONAL COSTS 301,259$ 301,259$
[1] Admin charges are excluded and re-established through this CAP analysis

DEPARTMENTAL EXPENSE DETAIL
Notes
Spread
Method
Citywide
Accounts
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
11 - EXP

Page 147229 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-176- Accounts Payable First Second
Allocation Allocation Total
Departmental Expenditures $ 247,478 $ 247,478 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 854 184 1,038 0001-141- City Clerk 837 160 997 0001-151- City Attorney 1,895 358 2,254 0001-171- Finance Administration 740 185 926 0001-172- Accounting 862 131 992 0001-173- Budget/Operating 455 93 547 0001-174- Payroll 790 169 959 0001-175- Treasury/Cash Management - - - 0001-176- Accounts Payable - - 0001-177- Rev Collection - - 0001-178- Purchasing - - 0001-181- Human Resources 4,372 4,372 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services 7,813 7,813 0001-261- Information Technology Administration 2,453 2,453 0001-262- Telecommunications 4,033 4,033 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 27,397 27,397 - - -
- - -
- - -
- - -
- - -
Total Incoming Costs $ 6,433 $ 47,348 $ 53,781 Total Costs to be Allocated $ 253,911 $ 47,348 $ 301,259

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

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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 Citywide Accounts Payable Services 11.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 139 0.443% 1,125 1,125 1,125 0001-141- City Clerk 174 0.555% 1,408 1,408 1,408 0001-151- City Attorney 147 0.469% 1,190 1,190 1,190 0001-171- Finance Administration 149 0.475% 1,206 1,206 1,206 0001-172- Accounting 9 0.029% 73 73 73 0001-173- Budget/Operating 10 0.032% 81 81 81 0001-174- Payroll - 0.000% - - - 0001-175- Treasury/Cash Management 27 0.086% 218 218 218 0001-176- Accounts Payable - 0.000% - - - 0001-177- Rev Collection 43 0.137% 348 348 66 414 0001-178- Purchasing 8 0.025% 65 65 12 77 0001-181- Human Resources 299 0.953% 2,420 2,420 461 2,880 0001-232- Facility Maintenance and Administration 5,380 17.147% 43,538 43,538 8,292 51,830 0001-235- Equipment Services/Fleet Services 2,264 7.216% 18,321 18,321 3,489 21,811 0001-261- Information Technology Administration 177 0.564% 1,432 1,432 273 1,705 0001-262- Telecommunications 1,033 3.292% 8,360 8,360 1,592 9,952 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 86 0.274% 696 696 133 829 0001-907, 908- Non-Departmental 6,578 20.965% 53,233 53,233 10,138 63,371 - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 18 0.057% 146 146 28 173 0001-105- COUNCIL/CITY COUNCIL DIV 145 0.462% 1,173 1,173 223 1,397 0001-121- POLICE COMMISSION DIV 7 0.022% 57 57 11 67 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 112 0.357% 906 906 173 1,079 0001-191- GF-POLICE ADMIN DIV 1,734 5.527% 14,032 14,032 2,672 16,705 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 32 0.102% 259 259 49 308 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 6 0.019% 49 49 9 58 0001-197- CAD DISPATCH SYST/COMM POL DIV 18 0.057% 146 146 28 173 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 13 0.041% 105 105 20 125 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 138 0.440% 1,117 1,117 213 1,329 0001-204- GF-FIRE/ SUPPORT DIV 203 0.647% 1,643 1,643 313 1,956 0001-205- GF-FIRE/TRAINING DIV 11 0.035% 89 89 17 106 0001-206- GF-FIRE/OF. OF EMS DIV 10 0.032% 81 81 15 96 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 106 0.338% 858 858 163 1,021 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 98 0.312% 793 793 151 944 0001-231- GF-PW ADMIN-DIV 169 0.539% 1,368 1,368 260 1,628 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 1,148 3.659% 9,290 9,290 1,769 11,060 0001-176- Accounts Payable
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
11 - 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 0001-176- Accounts Payable
0001-234- IT GIS 260 0.829% 2,104 2,104 401 2,505 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 153 0.488% 1,238 1,238 236 1,474 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 8 0.025% 65 65 12 77 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 22 0.070% 178 178 34 212 0001-241- GF-LIB&CL SVC/L-ADM DIV 129 0.411% 1,044 1,044 199 1,243 0001-242- GF-LS/REF SVCS(S-DIV) 623 1.986% 5,042 5,042 960 6,002 0001-243- GF-LIB&CL SVCS/LEAP DIV 18 0.057% 146 146 28 173 0001-244- GF-LIB&CL SVC/P-ART DIV 13 0.041% 105 105 20 125 0001-251- GF-RECREATION ADM DIV 163 0.520% 1,319 1,319 251 1,570 0001-253- CM&NB/BOOKER T CTR (S-DIV) 256 0.816% 2,072 2,072 395 2,466 0001-255- GF-CM TRANSPORTATN OPERATIONS 24 0.076% 194 194 37 231 0001-254- GF-REC/SPCL EVENTS (S-DIV) 73 0.233% 591 591 113 703 0001-256- RECREATION SVCS/AQUATICS 59 0.188% 477 477 91 568 0001-257- RECREATION SVCS/CONVENTION CTR 14 0.045% 113 113 22 135 0001-259- RECREATION SVCS/PLUNGE 35 0.112% 283 283 54 337 0001-260- RECREATION SVCS/CITIES OF SRVC 39 0.124% 316 316 60 376 0001-291- GF-ADMINISTRATIVE SERVICES 40 0.127% 324 324 62 385 0001-292- GF-STREET SWEEPING 39 0.124% 316 316 60 376 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 38 0.121% 308 308 59 366 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 30 0.096% 243 243 46 289 0001-364- GF-ECON DEV/PUBLIC ART DIV 21 0.067% 170 170 32 202 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 31 0.099% 251 251 48 299 0001-371- INTERNAL SERVICES-ADMIN 24 0.076% 194 194 37 231 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 249 0.794% 2,015 2,015 384 2,399 1003- TRANSPORTATION OPERATIONS 79 0.252% 639 639 122 761 1004- ASSET SEIZURE FUND 9 0.029% 73 73 14 87 1005- LIBRARY FUND 176 0.561% 1,424 1,424 271 1,696 1006- OUTSIDE FUNDED SVCS - GRANTS 109 0.347% 882 882 168 1,050 1007- EMERGENCY MED SERV 76 0.242% 615 615 117 732 1010- N.RICHMOND WASTE 7 0.022% 57 57 11 67 1012- HILLTOP LANDSCAPE MAINT DIST 237 0.755% 1,918 1,918 365 2,283 1013- FIRE DEPT HAZMAT GRANT 10 0.032% 81 81 15 96 1014- EDA GRANT FUND - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 272 0.867% 2,201 2,201 419 2,620 1017- CHEVRON MODERNIZATN PROJ & CIA 193 0.615% 1,562 1,562 297 1,859 1018- RENT CONTROL 160 0.510% 1,295 1,295 247 1,541 1019- SBI RMRA CAP IMPROVEMENT 23 0.073% 186 186 35 222 1050- CR-PLANNING & BUILDING 826 2.633% 6,684 6,684 1,273 7,957 1051- CR-ENGINEERING 213 0.679% 1,724 1,724 328 2,052 1053- CODE ENFORCEMENT-CR 1 0.003% 8 8 2 10 1054- ENGINEERING GRANTS 49 0.156% 397 397 76 472 1055- ENCROACHMENTS SVCS 43 0.137% 348 348 66 414 1200- COR HOUSING ADMINISTRATION 61 0.194% 494 494 94 588 1201- CDBG 9 0.029% 73 73 14 87 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 583 1.858% 4,718 4,718 899 5,616 1207- NEIGHBORHOOD STAB(CITY) 2 0.006% 16 16 3 19 1208- SUCCESSOR HOUSING AGNCY 3 0.010% 24 24 5 29 1209- CAL-HOME - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
11 - 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 0001-176- Accounts Payable
1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 38 0.121% 308 308 59 366 1304- EMERGENCY OPE & DISASTR RECVRY 585 1.864% 4,734 4,734 902 5,636 2001- GENERAL CAPITAL FUND 34 0.108% 275 275 52 328 2002- MEASURE J 82 0.261% 664 664 126 790 2110- IMPACT FEE - PARK 1 0.003% 8 8 2 10 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 19 0.061% 154 154 29 183 2113- IMPACT FEE - FIRE 6 0.019% 49 49 9 58 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC 8 0.025% 65 65 12 77 2116- IMPACT FEE - PARKS/OPEN 1 0.003% 8 8 2 10 2117- IMPACT FEE - LIBRARY 5 0.016% 40 40 8 48 2119- IMPACT FEE - STORM DRAINAGE 6 0.019% 49 49 9 58 2120- IMPACT FEE - WASTEWATER 2 0.006% 16 16 3 19 2125- IRON TRIANGLE/EPA PROGRAMS 8 0.025% 65 65 12 77 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 279 0.889% 2,258 2,258 430 2,688 4003- WASTEWATER 803 2.559% 6,498 6,498 1,238 7,736 4005- MARINA - 0.000% - - - - 4006- STORM WATER 116 0.370% 939 939 179 1,118 4008- KCRT - CABLE TELEVIS 111 0.354% 898 898 171 1,069 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4102- RHA-HOPE 6 12 0.038% 97 97 18 116 4201- RHA-CAPITAL FUND 32 0.102% 259 259 49 308 4401- RHA-HACIENDA 52 0.166% 421 421 80 501 4404- RHA-NEVIN PLAZA 742 2.365% 6,005 6,005 1,144 7,148 4405- RHA-NYSTROM VILLAGE 560 1.785% 4,532 4,532 863 5,395 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 315 1.004% 2,549 2,549 485 3,035 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 216 0.688% 1,748 1,748 333 2,081 5003- EQUIPMENT SERVICES 86 0.274% 696 696 133 829 5005- CAD DISPATCH SYSTEM 16 0.051% 129 129 25 154 5006- RMS RECORDS SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 3 0.010% 24 24 5 29 6005- SEAVER GALLERY TRUST FUND 1 0.003% 8 8 2 10 6007- SENIOR TRUST DEPOSIT 15 0.048% 121 121 23 145 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% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
11 - 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 0001-176- Accounts Payable
6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 156 0.497% 1,262 1,262 240 1,503 6103- SA - CAPITAL PROJECT FUNDS 91 0.290% 736 736 140 877 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 982 3.130% 7,947 7,947 1,513 9,460 Total 31,376 100.000% $ 253,911 $ - $ 253,911 $ 47,348 $ 301,259 Allocation Basis: FY 20-21 Total Accounts Payable Invoices per Fund/Department Source of Allocation: FY 20-21 ap101- invoices by date by org code.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
11 - 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 0001-176- Accounts Payable

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 1,125 1,125 0001-141- City Clerk 1,408 1,408 0001-151- City Attorney 1,190 1,190 0001-171- Finance Administration 1,206 1,206 0001-172- Accounting 73 73 0001-173- Budget/Operating 81 81 0001-174- Payroll - - 0001-175- Treasury/Cash Management 218 218 0001-176- Accounts Payable - - 0001-177- Rev Collection 414 414 0001-178- Purchasing 77 77 0001-181- Human Resources 2,880 2,880 0001-232- Facility Maintenance and Administration 51,830 51,830 0001-235- Equipment Services/Fleet Services 21,811 21,811 0001-261- Information Technology Administration 1,705 1,705 0001-262- Telecommunications 9,952 9,952 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 829 829 0001-907, 908- Non-Departmental 63,371 63,371 - - -
- - -
- - -
- - -
- - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 173 173 0001-105- COUNCIL/CITY COUNCIL DIV 1,397 1,397 0001-121- POLICE COMMISSION DIV 67 67 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,079 1,079 0001-191- GF-POLICE ADMIN DIV 16,705 16,705 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION 308 308 0001-194- GF-POLICE-COPS GRANT - - 0001-196- GF-POLICE/REGULATORY 58 58 0001-197- CAD DISPATCH SYST/COMM POL DIV 173 173 0001-199- GF-PARKING ENFORCEMENT DIV - - 0001-201- GF-FIRE/ADMIN DIV 125 125 0001-202- GF-FIRE/SUPRESSN DIV - - 0001-203- GF-FIRE PREVENTION DIV 1,329 1,329 0001-204- GF-FIRE/ SUPPORT DIV 1,956 1,956 0001-205- GF-FIRE/TRAINING DIV 106 106 0001-206- GF-FIRE/OF. OF EMS DIV 96 96 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,021 1,021 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 944 944 0001-231- GF-PW ADMIN-DIV 1,628 1,628 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 11,060 11,060 0001-234- IT GIS 2,505 2,505

ALLOCATION SUMMARY
Total
Citywide
Accounts
Payable
Services
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
11 - Summary

Page 153235 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-176- Accounts Payable

ALLOCATION SUMMARY
Total
Citywide
Accounts
Payable
Services
0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,474 1,474 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 77 77 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 212 212 0001-241- GF-LIB&CL SVC/L-ADM DIV 1,243 1,243 0001-242- GF-LS/REF SVCS(S-DIV) 6,002 6,002 0001-243- GF-LIB&CL SVCS/LEAP DIV 173 173 0001-244- GF-LIB&CL SVC/P-ART DIV 125 125 0001-251- GF-RECREATION ADM DIV 1,570 1,570 0001-253- CM&NB/BOOKER T CTR (S-DIV) 2,466 2,466 0001-255- GF-CM TRANSPORTATN OPERATIONS 231 231 0001-254- GF-REC/SPCL EVENTS (S-DIV) 703 703 0001-256- RECREATION SVCS/AQUATICS 568 568 0001-257- RECREATION SVCS/CONVENTION CTR 135 135 0001-259- RECREATION SVCS/PLUNGE 337 337 0001-260- RECREATION SVCS/CITIES OF SRVC 376 376 0001-291- GF-ADMINISTRATIVE SERVICES 385 385 0001-292- GF-STREET SWEEPING 376 376 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 366 366 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 289 289 0001-364- GF-ECON DEV/PUBLIC ART DIV 202 202 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 299 299 0001-371- INTERNAL SERVICES-ADMIN 231 231 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX 2,399 2,399 1003- TRANSPORTATION OPERATIONS 761 761 1004- ASSET SEIZURE FUND 87 87 1005- LIBRARY FUND 1,696 1,696 1006- OUTSIDE FUNDED SVCS - GRANTS 1,050 1,050 1007- EMERGENCY MED SERV 732 732 1010- N.RICHMOND WASTE 67 67 1012- HILLTOP LANDSCAPE MAINT DIST 2,283 2,283 1013- FIRE DEPT HAZMAT GRANT 96 96 1014- EDA GRANT FUND - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 2,620 2,620 1017- CHEVRON MODERNIZATN PROJ & CIA 1,859 1,859 1018- RENT CONTROL 1,541 1,541 1019- SBI RMRA CAP IMPROVEMENT 222 222 1050- CR-PLANNING & BUILDING 7,957 7,957 1051- CR-ENGINEERING 2,052 2,052 1053- CODE ENFORCEMENT-CR 10 10 1054- ENGINEERING GRANTS 472 472 1055- ENCROACHMENTS SVCS 414 414 1200- COR HOUSING ADMINISTRATION 588 588 1201- CDBG 87 87
1203- NEIGHBORHOOD STABILIZATION - - 1205- EMPLOYMENT & TRAINING 5,616 5,616 1207- NEIGHBORHOOD STAB(CITY) 19 19 1208- SUCCESSOR HOUSING AGNCY 29 29 1209- CAL-HOME - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
11 - Summary

Page 154236 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-176- Accounts Payable

ALLOCATION SUMMARY
Total
Citywide
Accounts
Payable
Services
1302- HOUSNG IN LIEU FEE - DEVELOPER - - 1303- KIDS FIRST INITIATIVE 366 366 1304- EMERGENCY OPE & DISASTR RECVRY 5,636 5,636 2001- GENERAL CAPITAL FUND 328 328 2002- MEASURE J 790 790 2110- IMPACT FEE - PARK 10 10 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 183 183 2113- IMPACT FEE - FIRE 58 58 2114- IMPACT FEE - POLICE - - 2115- IMPACT FEE - COMM/AQUATC 77 77 2116- IMPACT FEE - PARKS/OPEN 10 10 2117- IMPACT FEE - LIBRARY 48 48 2119- IMPACT FEE - STORM DRAINAGE 58 58 2120- IMPACT FEE - WASTEWATER 19 19 2125- IRON TRIANGLE/EPA PROGRAMS 77 77 2126- COR-HOUSING DEPT CIP FUND - - 3001- DS - 2005 TAXABLE POB - - 3002- DS - 99A PENSION OBLIG BOND - - 3005- DS - 2007 CIVIC CENTER - - 4001- PORT OF RICHMOND 2,688 2,688 4003- WASTEWATER 7,736 7,736 4005- MARINA - - 4006- STORM WATER 1,118 1,118 4008- KCRT - CABLE TELEVIS 1,069 1,069 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4102- RHA-HOPE 6 116 116 4201- RHA-CAPITAL FUND 308 308 4401- RHA-HACIENDA 501 501 4404- RHA-NEVIN PLAZA 7,148 7,148 4405- RHA-NYSTROM VILLAGE 5,395 5,395 4406- RHA-RICHMOND VILLAGE ONE - - 4407- RHA-RICHMOND VILLAGE TWO - - 4408- RHA-RICHMOND VILLAGE THREE - - 4501- RHA-CENTRAL OFFICE COST CNTR 3,035 3,035 4502- RHA-HOUSING (RAD) CORPORATION - - 5001- INSURANCE RESERVES 2,081 2,081 5003- EQUIPMENT SERVICES 829 829 5005- CAD DISPATCH SYSTEM 154 154 5006- RMS RECORDS SERVICES - - 5008- COMPENSATED ABSENCES - - 6001- GENERAL TRUST & AGENCY - - 6004- COMMISSION ON AGING 29 29 6005- SEAVER GALLERY TRUST FUND 10 10 6007- SENIOR TRUST DEPOSIT 145 145 6047- CERTBT PLAN FUND - - 6048- OPEB PLAN TRUST - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 6050- GENERAL PENSION FUND - - 6051- POLICE & FIRE PENSION - - 6052- GARFIELD PENSION FUND - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
11 - Summary

Page 155237 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-176- Accounts Payable

ALLOCATION SUMMARY
Total
Citywide
Accounts
Payable
Services
6058- MARINA WESTSHORE DEB - - 6059- COUNTRY CLUB VISTA - - 6060- REASSESSMENT DISTRICT 2003-1 - - 6101- SA-PROPERTY TAX TRUST FUND - - 6102- SA- ADMINISTRATION 1,503 1,503 6103- SA - CAPITAL PROJECT FUNDS 877 877 6208- SA-CIP 07B TARB BND PRCDS-HSG - - 6300- SA-DS HARBOR 98 TARB - - 6304- SA-DS 2003B TARB - - 6305- SA-DS 2004A TARB 2/3 - - 6306- SA-DS 2004A TARB -1/3 HSING - - 6307- SA-DS 2004B TARB - HOUSING - - 6308- SA-DS 2007/10A TARB - - 6309- SA-DS 2007/10B TARB - HOUSING - - 6401- SA-DS 2014A NON-TAXABLE BONDS - - 6402- SA-DS 2014B TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - 6405- SA-DS 2021B TAXABLE BONDS is new - - 6996- SUCCESSOR AGENCY - GLTDAG - - 9102- CITY OF RICHMOND - GFAAG - - AO- ALL OTHER 9,460 9,460
Total $ 301,259 $ 301,259
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
11 - 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 0001-177- Rev Collection
Distribution Percentage 100.00%
Expense Type $
Personnel
400002 - SALARIES & WAGES/Mgmt-Local 21 119,412$ S 119,412$ 400003 - SALARIES & WAGES/Local 1021 153,120 S 153,120
400031 - OVERTIME/General 4,564 S 4,564
400048 - OTHER PAY/Bilingual Pay 4,334 S 4,334
400103 - P-ROLL BEN/Medicare Tax-ER Shr 4,132 S 4,132
400105 - P-ROLL BEN/Health Insurance Be 73,618 S 73,618 400106 - P-ROLL BEN/Dental Insurance 7,709 S 7,709
400109 - P-ROLL BEN/Employee Assistance 186 S 186
400110 - P-ROLL BEN/Professional Dev-Mg 750 S 750
400111 - P-ROLL BEN/Vision 901 S 901
400112 - P-ROLL BEN/Life Insurance 794 S 794
400114 - P-ROLL BEN/Long Term Disabilit 2,501 S 2,501
400116 - P-ROLL BEN/Unemployment Ins 1,874 S 1,874
400117 - P-ROLL BEN/Personal/Prof Dev 2,388 S 2,388
400121 - P-ROLL BEN/Worker Comp-Clerica 17,229 S 17,229 400122 - P-ROLL BEN/Worker Comp-Prof 10,669 S 10,669
400127 - P-ROLL BEN/OPEB 11,200 S 11,200
400149 - P-ROLL BEN/PERS-Misc 37,024 S 37,024
400151 - P-ROLL BEN/PERS-Misc (UAL) 107,232 S 107,232
Subtotal Personnel Cost 559,637$ 559,637$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 142,254$ S 142,254$ 400261 - DUES & PUB/Membership & Dues 125 S 125
400290 - ADM EXP/Courier-Delivery Svcs 16,554 S 16,554
400592 - COST POOL/(CON)-Admin Charges (274,333) S (274,333) Subtotal Operating Cost (115,401)$ (115,401)$
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 274,333$ [1] 274,333$ Subtotal Disallowed Costs 274,333$ 274,333$
DEPARTMENTAL EXPENDITURES 718,569$ 718,569$
Reallocation of Incoming Costs
First Allocation 23,621$ 742,191$
Unallocated Costs -$ -$
Subtotal of First Allocation 23,621$ 742,191$
Second Allocation 121,857$ 121,857$
Unallocated Costs -$ -$
Subtotal of Second Allocation 121,857$ 121,857$
TOTAL FUNCTIONAL COSTS 864,048$ 864,048$
[1] Admin charges are excluded and re-established through this CAP analysis

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Revenue
Collection
Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
12 - EXP

Page 157239 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-177- Rev Collection First Second
Allocation Allocation Total
Departmental Expenditures $ 718,569 $ 718,569 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 2,240 483 2,723 0001-141- City Clerk 2,189 419 2,608 0001-151- City Attorney 4,964 938 5,902 0001-171- Finance Administration 2,150 538 2,688 0001-172- Accounting 4,554 689 5,243 0001-173- Budget/Operating 1,320 269 1,589 0001-174- Payroll 1,976 421 2,398 0001-175- Treasury/Cash Management 3,880 686 4,566 0001-176- Accounts Payable 348 66 414 0001-177- Rev Collection 4,950 4,950 0001-178- Purchasing - - 0001-181- Human Resources 10,474 10,474 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services 19,533 19,533 0001-261- Information Technology Administration 7,360 7,360 0001-262- Telecommunications 10,081 10,081 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 64,949 64,949 - - -
- - -
- - -
- - -
- - -
Total Incoming Costs $ 23,621 $ 121,857 $ 145,478 Total Costs to be Allocated $ 742,191 $ 121,857 $ 864,048

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

Page 158240 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 Citywide Revenue Collection Services 12.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 112,454 0.349% 2,591 2,591 2,591 0001-141- City Clerk 235,055 0.730% 5,416 5,416 5,416 0001-151- City Attorney 105,086 0.326% 2,422 2,422 2,422 0001-171- Finance Administration 31,813 0.099% 733 733 733 0001-172- Accounting 3,145 0.010% 72 72 72 0001-173- Budget/Operating 62,638 0.194% 1,443 1,443 1,443 0001-174- Payroll - 0.000% - - - 0001-175- Treasury/Cash Management 31,004 0.096% 714 714 714 0001-176- Accounts Payable - 0.000% - - - 0001-177- Rev Collection 214,808 0.667% 4,950 4,950 4,950 0001-178- Purchasing - 0.000% - - - - 0001-181- Human Resources 447,720 1.390% 10,317 10,317 1,737 12,054 0001-232- Facility Maintenance and Administration 1,228,687 3.815% 28,313 28,313 4,766 33,080 0001-235- Equipment Services/Fleet Services 700,541 2.175% 16,143 16,143 2,718 18,861 0001-261- Information Technology Administration 873,193 2.711% 20,121 20,121 3,387 23,509 0001-262- Telecommunications 1,176,070 3.651% 27,101 27,101 4,562 31,663 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 87,753 0.272% 2,022 2,022 340 2,363 0001-907, 908- Non-Departmental 1,208,995 3.754% 27,860 27,860 4,690 32,550 - - 0.000% - - - -

RECEIVING BUDGET UNITS -
0001-101- OFFICE OF THE MAYOR 1,482 0.005% 34 34 6 40 0001-105- COUNCIL/CITY COUNCIL DIV 9,139 0.028% 211 211 35 246 0001-121- POLICE COMMISSION DIV 66 0.000% 2 2 0 2 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 62,697 0.195% 1,445 1,445 243 1,688 0001-191- GF-POLICE ADMIN DIV 3,354,699 10.416% 77,304 77,304 13,014 90,318 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% 31 31 5 36 0001-197- CAD DISPATCH SYST/COMM POL DIV 25,392 0.079% 585 585 99 684 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 6,500 0.020% 150 150 25 175 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 43,978 0.137% 1,013 1,013 171 1,184 0001-204- GF-FIRE/ SUPPORT DIV 76,583 0.238% 1,765 1,765 297 2,062 0001-205- GF-FIRE/TRAINING DIV 416 0.001% 10 10 2 11 0001-206- GF-FIRE/OF. OF EMS DIV 800 0.002% 18 18 3 22 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 75,047 0.233% 1,729 1,729 291 2,020 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 174,387 0.541% 4,019 4,019 677 4,695 0001-231- GF-PW ADMIN-DIV 482,746 1.499% 11,124 11,124 1,873 12,997 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 314,787 0.977% 7,254 7,254 1,221 8,475 0001-234- IT GIS 24,954 0.077% 575 575 97 672 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 25,952 0.081% 598 598 101 699 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 2,118 0.007% 49 49 8 57 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 24,811 0.077% 572 572 96 668 0001-177- Rev Collection
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
12 - Allocations

Page 159241 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 0001-177- Rev Collection
0001-241- GF-LIB&CL SVC/L-ADM DIV 47,047 0.146% 1,084 1,084 183 1,267 0001-242- GF-LS/REF SVCS(S-DIV) 215,112 0.668% 4,957 4,957 834 5,791 0001-243- GF-LIB&CL SVCS/LEAP DIV 6,608 0.021% 152 152 26 178 0001-244- GF-LIB&CL SVC/P-ART DIV 22,994 0.071% 530 530 89 619 0001-251- GF-RECREATION ADM DIV 23,878 0.074% 550 550 93 643 0001-253- CM&NB/BOOKER T CTR (S-DIV) 11,453 0.036% 264 264 44 308 0001-255- GF-CM TRANSPORTATN OPERATIONS 1,243 0.004% 29 29 5 33 0001-254- GF-REC/SPCL EVENTS (S-DIV) 187 0.001% 4 4 1 5 0001-256- RECREATION SVCS/AQUATICS 2,454 0.008% 57 57 10 66 0001-257- RECREATION SVCS/CONVENTION CTR 2,738 0.008% 63 63 11 74 0001-259- RECREATION SVCS/PLUNGE 1,527 0.005% 35 35 6 41 0001-260- RECREATION SVCS/CITIES OF SRVC 30,838 0.096% 711 711 120 830 0001-291- GF-ADMINISTRATIVE SERVICES 23,166 0.072% 534 534 90 624 0001-292- GF-STREET SWEEPING 1,884 0.006% 43 43 7 51 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 17,614 0.055% 406 406 68 474 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 126,910 0.394% 2,924 2,924 492 3,417 0001-364- GF-ECON DEV/PUBLIC ART DIV 24,148 0.075% 556 556 94 650 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 68,527 0.213% 1,579 1,579 266 1,845 0001-371- INTERNAL SERVICES-ADMIN 26,699 0.083% 615 615 104 719 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 1,358,550 4.218% 31,306 31,306 5,270 36,576 1003- TRANSPORTATION OPERATIONS 44,339 0.138% 1,022 1,022 172 1,194 1004- ASSET SEIZURE FUND 37,811 0.117% 871 871 147 1,018 1005- LIBRARY FUND 28,742 0.089% 662 662 112 774 1006- OUTSIDE FUNDED SVCS - GRANTS 326,953 1.015% 7,534 7,534 1,268 8,803 1007- EMERGENCY MED SERV 53,928 0.167% 1,243 1,243 209 1,452 1010- N.RICHMOND WASTE 660 0.002% 15 15 2.56 18 1012- HILLTOP LANDSCAPE MAINT DIST 111,023 0.345% 2,558 2,558 431 2,989 1013- FIRE DEPT HAZMAT GRANT 19,840 0.062% 457 457 77 534 1014- EDA GRANT FUND - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 46,688 0.145% 1,076 1,076 181 1,257 1017- CHEVRON MODERNIZATN PROJ & CIA 785,388 2.438% 18,098 18,098 3,047 21,145 1018- RENT CONTROL 28,345 0.088% 653 653 110 763 1019- SBI RMRA CAP IMPROVEMENT 89,741 0.279% 2,068 2,068 348 2,416 1050- CR-PLANNING & BUILDING 4,338,861 13.471% 99,983 99,983 16,832 116,815 1051- CR-ENGINEERING 101,265 0.314% 2,334 2,334 393 2,726 1053- CODE ENFORCEMENT-CR 5,043 0.016% 116 116 20 136 1054- ENGINEERING GRANTS 216,561 0.672% 4,990 4,990 840.10 5,830 1055- ENCROACHMENTS SVCS 17,613 0.055% 406 406 68 474 1200- COR HOUSING ADMINISTRATION 34,702 0.108% 800 800 135 934 1201- CDBG 51,254 0.159% 1,181 1,181 199 1,380 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 331,312 1.029% 7,635 7,635 1,285 8,920 1207- NEIGHBORHOOD STAB(CITY) 13,455 0.042% 310 310 52 362 1208- SUCCESSOR HOUSING AGNCY 6,213 0.019% 143 143 24 167 1209- CAL-HOME - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 151,882 0.472% 3,500 3,500 589 4,089 1304- EMERGENCY OPE & DISASTR RECVRY 457,232 1.420% 10,536 10,536 1,774 12,310 2001- GENERAL CAPITAL FUND 684,607 2.126% 15,776 15,776 2,656 18,432 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
12 - 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 0001-177- Rev Collection
2002- MEASURE J 1,080,867 3.356% 24,907 24,907 4,193 29,100 2110- IMPACT FEE - PARK 15,000 0.047% 346 346 58 404 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 84,645 0.263% 1,951 1,951 328 2,279 2113- IMPACT FEE - FIRE 35,977 0.112% 829 829 140 969 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC 245,653 0.763% 5,661 5,661 953 6,614 2116- IMPACT FEE - PARKS/OPEN 48,359 0.150% 1,114 1,114 188 1,302 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% 4,681 4,681 788 5,469 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% 11,590 11,590 1,951 13,541 4003- WASTEWATER 1,433,083 4.449% 33,023 33,023 5,559 38,583 4005- MARINA - 0.000% - - - - 4006- STORM WATER 377,796 1.173% 8,706 8,706 1,466 10,171 4008- KCRT - CABLE TELEVIS 2,418 0.008% 56 56 9 65 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4102- RHA-HOPE 6 - 0.000% - - - - 4201- RHA-CAPITAL FUND 99,426 0.309% 2,291 2,291 386 2,677 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA 624 0.002% 14 14 2 17 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% 363 363 61 424 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 2,381,121 7.393% 54,869 54,869 9,237 64,107 5003- EQUIPMENT SERVICES 2,180,511 6.770% 50,247 50,247 8,459 58,706 5005- CAD DISPATCH SYSTEM 1,200 0.004% 28 28 5 32 5006- RMS RECORDS SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 115 0.000% 3 3 0 3 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 5,829 0.018% 134 134 23 157 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% 1,174 1,174 198 1,372 6103- SA - CAPITAL PROJECT FUNDS 703,253 2.183% 16,205 16,205 2,728 18,934 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
12 - Allocations

Page 161243 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 0001-177- Rev Collection
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% 34,925 34,925 5,879 40,804 Total $ 32,208,170 100.000% $ 742,191 $ - $ 742,191 $ 121,857 $ 864,048 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
12 - Allocations

Page 162244 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-177- Rev Collection

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 2,591 2,591 0001-141- City Clerk 5,416 5,416 0001-151- City Attorney 2,422 2,422 0001-171- Finance Administration 733 733 0001-172- Accounting 72 72 0001-173- Budget/Operating 1,443 1,443 0001-174- Payroll - - 0001-175- Treasury/Cash Management 714 714 0001-176- Accounts Payable - - 0001-177- Rev Collection 4,950 4,950 0001-178- Purchasing - - 0001-181- Human Resources 12,054 12,054 0001-232- Facility Maintenance and Administration 33,080 33,080 0001-235- Equipment Services/Fleet Services 18,861 18,861 0001-261- Information Technology Administration 23,509 23,509 0001-262- Telecommunications 31,663 31,663 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 2,363 2,363 0001-907, 908- Non-Departmental 32,550 32,550 - - -
- - -
- - -
- - -
- - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 40 40 0001-105- COUNCIL/CITY COUNCIL DIV 246 246 0001-121- POLICE COMMISSION DIV 2 2 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,688 1,688 0001-191- GF-POLICE ADMIN DIV 90,318 90,318 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION - - 0001-194- GF-POLICE-COPS GRANT - - 0001-196- GF-POLICE/REGULATORY 36 36 0001-197- CAD DISPATCH SYST/COMM POL DIV 684 684 0001-199- GF-PARKING ENFORCEMENT DIV - - 0001-201- GF-FIRE/ADMIN DIV 175 175 0001-202- GF-FIRE/SUPRESSN DIV - - 0001-203- GF-FIRE PREVENTION DIV 1,184 1,184 0001-204- GF-FIRE/ SUPPORT DIV 2,062 2,062 0001-205- GF-FIRE/TRAINING DIV 11 11 0001-206- GF-FIRE/OF. OF EMS DIV 22 22 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 2,020 2,020 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 4,695 4,695 0001-231- GF-PW ADMIN-DIV 12,997 12,997 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 8,475 8,475

ALLOCATION SUMMARY
Total
Citywide
Revenue
Collection
Services
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
12 - Summary

Page 163245 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-177- Rev Collection

ALLOCATION SUMMARY
Total
Citywide
Revenue
Collection
Services
0001-234- IT GIS 672 672 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 699 699 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 57 57 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 668 668 0001-241- GF-LIB&CL SVC/L-ADM DIV 1,267 1,267 0001-242- GF-LS/REF SVCS(S-DIV) 5,791 5,791 0001-243- GF-LIB&CL SVCS/LEAP DIV 178 178 0001-244- GF-LIB&CL SVC/P-ART DIV 619 619 0001-251- GF-RECREATION ADM DIV 643 643 0001-253- CM&NB/BOOKER T CTR (S-DIV) 308 308 0001-255- GF-CM TRANSPORTATN OPERATIONS 33 33 0001-254- GF-REC/SPCL EVENTS (S-DIV) 5 5 0001-256- RECREATION SVCS/AQUATICS 66 66 0001-257- RECREATION SVCS/CONVENTION CTR 74 74 0001-259- RECREATION SVCS/PLUNGE 41 41 0001-260- RECREATION SVCS/CITIES OF SRVC 830 830 0001-291- GF-ADMINISTRATIVE SERVICES 624 624 0001-292- GF-STREET SWEEPING 51 51 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 474 474 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3,417 3,417 0001-364- GF-ECON DEV/PUBLIC ART DIV 650 650 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 1,845 1,845 0001-371- INTERNAL SERVICES-ADMIN 719 719 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX 36,576 36,576 1003- TRANSPORTATION OPERATIONS 1,194 1,194 1004- ASSET SEIZURE FUND 1,018 1,018 1005- LIBRARY FUND 774 774 1006- OUTSIDE FUNDED SVCS - GRANTS 8,803 8,803 1007- EMERGENCY MED SERV 1,452 1,452 1010- N.RICHMOND WASTE 18 18 1012- HILLTOP LANDSCAPE MAINT DIST 2,989 2,989 1013- FIRE DEPT HAZMAT GRANT 534 534 1014- EDA GRANT FUND - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,257 1,257 1017- CHEVRON MODERNIZATN PROJ & CIA 21,145 21,145 1018- RENT CONTROL 763 763 1019- SBI RMRA CAP IMPROVEMENT 2,416 2,416 1050- CR-PLANNING & BUILDING 116,815 116,815 1051- CR-ENGINEERING 2,726 2,726 1053- CODE ENFORCEMENT-CR 136 136 1054- ENGINEERING GRANTS 5,830 5,830 1055- ENCROACHMENTS SVCS 474 474 1200- COR HOUSING ADMINISTRATION 934 934 1201- CDBG 1,380 1,380
1203- NEIGHBORHOOD STABILIZATION - - 1205- EMPLOYMENT & TRAINING 8,920 8,920 1207- NEIGHBORHOOD STAB(CITY) 362 362 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
12 - 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 0001-177- Rev Collection

ALLOCATION SUMMARY
Total
Citywide
Revenue
Collection
Services
1208- SUCCESSOR HOUSING AGNCY 167 167 1209- CAL-HOME - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - - 1303- KIDS FIRST INITIATIVE 4,089 4,089 1304- EMERGENCY OPE & DISASTR RECVRY 12,310 12,310 2001- GENERAL CAPITAL FUND 18,432 18,432 2002- MEASURE J 29,100 29,100 2110- IMPACT FEE - PARK 404 404 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 2,279 2,279 2113- IMPACT FEE - FIRE 969 969 2114- IMPACT FEE - POLICE - - 2115- IMPACT FEE - COMM/AQUATC 6,614 6,614 2116- IMPACT FEE - PARKS/OPEN 1,302 1,302 2117- IMPACT FEE - LIBRARY - - 2119- IMPACT FEE - STORM DRAINAGE - - 2120- IMPACT FEE - WASTEWATER - - 2125- IRON TRIANGLE/EPA PROGRAMS 5,469 5,469 2126- COR-HOUSING DEPT CIP FUND - - 3001- DS - 2005 TAXABLE POB - - 3002- DS - 99A PENSION OBLIG BOND - - 3005- DS - 2007 CIVIC CENTER - - 4001- PORT OF RICHMOND 13,541 13,541 4003- WASTEWATER 38,583 38,583 4005- MARINA - - 4006- STORM WATER 10,171 10,171 4008- KCRT - CABLE TELEVIS 65 65 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4102- RHA-HOPE 6 - - 4201- RHA-CAPITAL FUND 2,677 2,677 4401- RHA-HACIENDA - - 4404- RHA-NEVIN PLAZA 17 17 4405- RHA-NYSTROM VILLAGE - - 4406- RHA-RICHMOND VILLAGE ONE - - 4407- RHA-RICHMOND VILLAGE TWO - - 4408- RHA-RICHMOND VILLAGE THREE - - 4501- RHA-CENTRAL OFFICE COST CNTR 424 424 4502- RHA-HOUSING (RAD) CORPORATION - - 5001- INSURANCE RESERVES 64,107 64,107 5003- EQUIPMENT SERVICES 58,706 58,706 5005- CAD DISPATCH SYSTEM 32 32 5006- RMS RECORDS SERVICES - - 5008- COMPENSATED ABSENCES - - 6001- GENERAL TRUST & AGENCY - - 6004- COMMISSION ON AGING 3 3 6005- SEAVER GALLERY TRUST FUND - - 6007- SENIOR TRUST DEPOSIT 157 157 6047- CERTBT PLAN FUND - - 6048- OPEB PLAN TRUST - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
12 - 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 0001-177- Rev Collection

ALLOCATION SUMMARY
Total
Citywide
Revenue
Collection
Services
6050- GENERAL PENSION FUND - - 6051- POLICE & FIRE PENSION - - 6052- GARFIELD PENSION FUND - - 6058- MARINA WESTSHORE DEB - - 6059- COUNTRY CLUB VISTA - - 6060- REASSESSMENT DISTRICT 2003-1 - - 6101- SA-PROPERTY TAX TRUST FUND - - 6102- SA- ADMINISTRATION 1,372 1,372 6103- SA - CAPITAL PROJECT FUNDS 18,934 18,934 6208- SA-CIP 07B TARB BND PRCDS-HSG - - 6300- SA-DS HARBOR 98 TARB - - 6304- SA-DS 2003B TARB - - 6305- SA-DS 2004A TARB 2/3 - - 6306- SA-DS 2004A TARB -1/3 HSING - - 6307- SA-DS 2004B TARB - HOUSING - - 6308- SA-DS 2007/10A TARB - - 6309- SA-DS 2007/10B TARB - HOUSING - - 6401- SA-DS 2014A NON-TAXABLE BONDS - - 6402- SA-DS 2014B TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - 6405- SA-DS 2021B TAXABLE BONDS is new - - 6996- SUCCESSOR AGENCY - GLTDAG - - 9102- CITY OF RICHMOND - GFAAG - - AO- ALL OTHER 40,804 40,804
Total $ 864,048 $ 864,048
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
12 - 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 0001-178- Purchasing
Distribution Percentage 100.00%
Expense Type $
Personnel
400002 - SALARIES & WAGES/Mgmt-Local 21 104,879$ S 104,879$ 400003 - SALARIES & WAGES/Local 1021 85,605 S 85,605
400031 - OVERTIME/General 230 S 230
400048 - OTHER PAY/Bilingual Pay 2,387 S 2,387
400099 - SAL & WAGES/GRNT/PRJ EXP(CON) (2,051) S (2,051) 400103 - P-ROLL BEN/Medicare Tax-ER Shr 2,822 S 2,822
400105 - P-ROLL BEN/Health Insurance Be 49,304 S 49,304 400106 - P-ROLL BEN/Dental Insurance 3,628 S 3,628
400109 - P-ROLL BEN/Employee Assistance 87 S 87
400110 - P-ROLL BEN/Professional Dev-Mg 750 S 750
400111 - P-ROLL BEN/Vision 424 S 424
400112 - P-ROLL BEN/Life Insurance 503 S 503
400114 - P-ROLL BEN/Long Term Disabilit 1,694 S 1,694
400116 - P-ROLL BEN/Unemployment Ins 882 S 882
400117 - P-ROLL BEN/Personal/Prof Dev 310 S 310
400121 - P-ROLL BEN/Worker Comp-Clerica 9,536 S 9,536
400122 - P-ROLL BEN/Worker Comp-Prof 9,360 S 9,360
400127 - P-ROLL BEN/OPEB 7,772 S 7,772
400149 - P-ROLL BEN/PERS-Misc 25,753 S 25,753
400151 - P-ROLL BEN/PERS-Misc (UAL) 50,462 S 50,462
Subtotal Personnel Cost 354,337$ 354,337$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 18,675$ S 18,675$
400246 - TRAVEL & TRNG/Registration Fee 570 S 570
400261 - DUES & PUB/Membership & Dues 839 S 839
400592 - COST POOL/(CON)-Admin Charges (43,668) S (43,668) Subtotal Operating Cost (23,584)$ (23,584)$
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 43,668$ [1] 43,668$ Subtotal Disallowed Costs 43,668$ 43,668$
DEPARTMENTAL EXPENDITURES 374,421$ 374,421$
Reallocation of Incoming Costs
First Allocation 8,096$ 382,517$
Unallocated Costs -$ -$
Subtotal of First Allocation 8,096$ 382,517$
Second Allocation 56,784$ 56,784$
Unallocated Costs -$ -$
Subtotal of Second Allocation 56,784$ 56,784$
TOTAL FUNCTIONAL COSTS 439,301$ 439,301$
Notes
[1] Admin charges are excluded and re-established through this CAP analysis

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Purchasing
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
13 - 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 0001-178- Purchasing First Second
Allocation Allocation Total
Departmental Expenditures $ 374,421 $ 374,421 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 988 213 1,200 0001-141- City Clerk 959 184 1,143 0001-151- City Attorney 2,182 412 2,594 0001-171- Finance Administration 1,120 280 1,400 0001-172- Accounting 1,304 198 1,501 0001-173- Budget/Operating 688 140 828 0001-174- Payroll 790 169 959 0001-175- Treasury/Cash Management - - - 0001-176- Accounts Payable 65 12 77 0001-177- Rev Collection - - - 0001-178- Purchasing - - 0001-181- Human Resources 5,197 5,197 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services 7,813 7,813 0001-261- Information Technology Administration 3,680 3,680 0001-262- Telecommunications 4,033 4,033 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 34,453 34,453 - - -
- - -
- - -
- - -
- - -
Total Incoming Costs $ 8,096 $ 56,784 $ 64,880 Total Costs to be Allocated $ 382,517 $ 56,784 $ 439,301

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

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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 Citywide Purchasing Services 13.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 400 3.926% 15,017 15,017 15,017 0001-141- City Clerk - 0.000% - - - 0001-151- City Attorney 101 0.991% 3,792 3,792 3,792 0001-171- Finance Administration 2,114 20.748% 79,364 79,364 79,364 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 - 0.000% - - - - 0001-232- Facility Maintenance and Administration 196 1.924% 7,358 7,358 1,469 8,828 0001-235- Equipment Services/Fleet Services 246 2.414% 9,235 9,235 1,844 11,080 0001-261- Information Technology Administration 671 6.586% 25,191 25,191 5,031 30,221 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% - - - - - - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR - 0.000% - - - - 0001-105- COUNCIL/CITY COUNCIL DIV 59 0.579% 2,215 2,215 442 2,657 0001-121- POLICE COMMISSION DIV - 0.000% - - - - 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 48 0.471% 1,802 1,802 360 2,162 0001-193- GF-POLICE/CRIME PREVENTION 2 0.020% 75 75 15 90 0001-194- GF-POLICE-COPS GRANT 3 0.029% 113 113 22 135 0001-196- GF-POLICE/REGULATORY 3 0.029% 113 113 22 135 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV - 0.000% - - - - 0001-202- GF-FIRE/SUPRESSN DIV 3 0.029% 113 113 22 135 0001-203- GF-FIRE PREVENTION DIV 14 0.137% 526 526 105 631 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 53 0.520% 1,990 1,990 397 2,387 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - 0.000% - - - - 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) 3 0.029% 113 113 22 135 0001-178- Purchasing
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
13 - 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 0001-178- Purchasing
0001-234- IT GIS 44 0.432% 1,652 1,652 330 1,982 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) 104 1.021% 3,904 3,904 780 4,684 0001-243- GF-LIB&CL SVCS/LEAP DIV - 0.000% - - - - 0001-244- GF-LIB&CL SVC/P-ART DIV 45 0.442% 1,689 1,689 337 2,027 0001-251- GF-RECREATION ADM DIV - 0.000% - - - - 0001-253- CM&NB/BOOKER T CTR (S-DIV) 120 1.178% 4,505 4,505 900 5,405 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) 42 0.412% 1,577 1,577 315 1,892 0001-256- RECREATION SVCS/AQUATICS 9 0.088% 338 338 67 405 0001-257- RECREATION SVCS/CONVENTION CTR 30 0.294% 1,126 1,126 225 1,351 0001-259- RECREATION SVCS/PLUNGE 28 0.275% 1,051 1,051 210 1,261 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 127 1.246% 4,768 4,768 952 5,720 1003- TRANSPORTATION OPERATIONS 45 0.442% 1,689 1,689 337 2,027 1004- ASSET SEIZURE FUND 47 0.461% 1,764 1,764 352 2,117 1005- LIBRARY FUND 95 0.932% 3,567 3,567 712 4,279 1006- OUTSIDE FUNDED SVCS - GRANTS 444 4.358% 16,669 16,669 3,329 19,997 1007- EMERGENCY MED SERV 17 0.167% 638 638 127 766 1010- N.RICHMOND WASTE 58 0.569% 2,177 2,177 435 2,612 1012- HILLTOP LANDSCAPE MAINT DIST 36 0.353% 1,352 1,352 270 1,621 1013- FIRE DEPT HAZMAT GRANT 58 0.569% 2,177 2,177 435 2,612 1014- EDA GRANT FUND - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 29 0.285% 1,089 1,089 217 1,306 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL - 0.000% - - - - 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 180 1.767% 6,758 6,758 1,349 8,107 1051- CR-ENGINEERING 67 0.658% 2,515 2,515 502 3,018 1053- CODE ENFORCEMENT-CR 131 1.286% 4,918 4,918 982 5,900 1054- ENGINEERING GRANTS 37 0.363% 1,389 1,389 277 1,666 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION 4 0.039% 150 150 30 180 1201- CDBG 141 1.384% 5,293 5,293 1,057 6,351 1203- NEIGHBORHOOD STABILIZATION 6 0.059% 225 225 45 270 1205- EMPLOYMENT & TRAINING 345 3.386% 12,952 12,952 2,587 15,539 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
13 - 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 0001-178- Purchasing
1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 2001- GENERAL CAPITAL FUND 324 3.180% 12,164 12,164 2,429 14,593 2002- MEASURE J 110 1.080% 4,130 4,130 825 4,954 2110- IMPACT FEE - PARK 100 0.981% 3,754 3,754 750 4,504 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 11 0.108% 413 413 82 495 2113- IMPACT FEE - FIRE 8 0.079% 300 300 60 360 2114- IMPACT FEE - POLICE 13 0.128% 488 488 97 586 2115- IMPACT FEE - COMM/AQUATC 11 0.108% 413 413 82 495 2116- IMPACT FEE - PARKS/OPEN 39 0.383% 1,464 1,464 292 1,757 2117- IMPACT FEE - LIBRARY 20 0.196% 751 751 150 901 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 1 0.010% 38 38 7 45 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 282 2.768% 10,587 10,587 2,114 12,701 4003- WASTEWATER 227 2.228% 8,522 8,522 1,702 10,224 4005- MARINA 4 0.039% 150 150 30 180 4006- STORM WATER 58 0.569% 2,177 2,177 435 2,612 4008- KCRT - CABLE TELEVIS 21 0.206% 788 788 157 946 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 - 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 210 2.061% 7,884 7,884 1,574 9,458 5003- EQUIPMENT SERVICES 736 7.223% 27,631 27,631 5,518 33,149 5005- CAD DISPATCH SYSTEM 72 0.707% 2,703 2,703 540 3,243 5006- RMS RECORDS SERVICES 39 0.383% 1,464 1,464 292 1,757 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% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
13 - 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 0001-178- Purchasing
6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 10 0.098% 375 375 75 450 6103- SA - CAPITAL PROJECT FUNDS 57 0.559% 2,140 2,140 427 2,567 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 1,631 16.007% 61,231 61,231 12,228 73,459 Total 10,189 100.000% $ 382,517 $ - $ 382,517 $ 56,784 $ 439,301 Allocation Basis: FY 20-21 Total PO's per Fund/Department Source of Allocation: fy 20-21 purchasing docs by fund by org_nbs.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
13 - 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 0001-178- Purchasing

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 15,017 15,017 0001-141- City Clerk - - 0001-151- City Attorney 3,792 3,792 0001-171- Finance Administration 79,364 79,364 0001-172- Accounting - - 0001-173- Budget/Operating - - 0001-174- Payroll - - 0001-175- Treasury/Cash Management - - 0001-176- Accounts Payable - - 0001-177- Rev Collection - - 0001-178- Purchasing - - 0001-181- Human Resources - - 0001-232- Facility Maintenance and Administration 8,828 8,828 0001-235- Equipment Services/Fleet Services 11,080 11,080 0001-261- Information Technology Administration 30,221 30,221 0001-262- Telecommunications - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental - - - - -
- - -
- - -
- - -
- - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR - - 0001-105- COUNCIL/CITY COUNCIL DIV 2,657 2,657 0001-121- POLICE COMMISSION DIV - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - - 0001-191- GF-POLICE ADMIN DIV - - 0001-192- GF-POLICE-PATROL/CIB 2,162 2,162 0001-193- GF-POLICE/CRIME PREVENTION 90 90 0001-194- GF-POLICE-COPS GRANT 135 135 0001-196- GF-POLICE/REGULATORY 135 135 0001-197- CAD DISPATCH SYST/COMM POL DIV - - 0001-199- GF-PARKING ENFORCEMENT DIV - - 0001-201- GF-FIRE/ADMIN DIV - - 0001-202- GF-FIRE/SUPRESSN DIV 135 135 0001-203- GF-FIRE PREVENTION DIV 631 631 0001-204- GF-FIRE/ SUPPORT DIV - - 0001-205- GF-FIRE/TRAINING DIV 2,387 2,387 0001-206- GF-FIRE/OF. OF EMS DIV - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - - 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV - - 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 135 135 0001-234- IT GIS 1,982 1,982

ALLOCATION SUMMARY
Total
Citywide
Purchasing
Services
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
13 - 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 0001-178- Purchasing

ALLOCATION SUMMARY
Total
Citywide
Purchasing
Services
0001-237- GF-I&M/ABATEMENT SVCS (DIV) - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 0001-241- GF-LIB&CL SVC/L-ADM DIV - - 0001-242- GF-LS/REF SVCS(S-DIV) 4,684 4,684 0001-243- GF-LIB&CL SVCS/LEAP DIV - - 0001-244- GF-LIB&CL SVC/P-ART DIV 2,027 2,027 0001-251- GF-RECREATION ADM DIV - - 0001-253- CM&NB/BOOKER T CTR (S-DIV) 5,405 5,405 0001-255- GF-CM TRANSPORTATN OPERATIONS - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) 1,892 1,892 0001-256- RECREATION SVCS/AQUATICS 405 405 0001-257- RECREATION SVCS/CONVENTION CTR 1,351 1,351 0001-259- RECREATION SVCS/PLUNGE 1,261 1,261 0001-260- RECREATION SVCS/CITIES OF SRVC - - 0001-291- GF-ADMINISTRATIVE SERVICES - - 0001-292- GF-STREET SWEEPING - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL - - 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL - - 0001-364- GF-ECON DEV/PUBLIC ART DIV - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - - 0001-371- INTERNAL SERVICES-ADMIN - - 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX 5,720 5,720 1003- TRANSPORTATION OPERATIONS 2,027 2,027 1004- ASSET SEIZURE FUND 2,117 2,117 1005- LIBRARY FUND 4,279 4,279
1006- OUTSIDE FUNDED SVCS - GRANTS 19,997 19,997 1007- EMERGENCY MED SERV 766 766 1010- N.RICHMOND WASTE 2,612 2,612 1012- HILLTOP LANDSCAPE MAINT DIST 1,621 1,621 1013- FIRE DEPT HAZMAT GRANT 2,612 2,612 1014- EDA GRANT FUND - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,306 1,306 1017- CHEVRON MODERNIZATN PROJ & CIA - - 1018- RENT CONTROL - - 1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 8,107 8,107 1051- CR-ENGINEERING 3,018 3,018 1053- CODE ENFORCEMENT-CR 5,900 5,900 1054- ENGINEERING GRANTS 1,666 1,666 1055- ENCROACHMENTS SVCS - - 1200- COR HOUSING ADMINISTRATION 180 180 1201- CDBG 6,351 6,351
1203- NEIGHBORHOOD STABILIZATION 270 270 1205- EMPLOYMENT & TRAINING 15,539 15,539 1207- NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGNCY - - 1209- CAL-HOME - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
13 - 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 0001-178- Purchasing

ALLOCATION SUMMARY
Total
Citywide
Purchasing
Services
1302- HOUSNG IN LIEU FEE - DEVELOPER - - 1303- KIDS FIRST INITIATIVE - - 1304- EMERGENCY OPE & DISASTR RECVRY - - 2001- GENERAL CAPITAL FUND 14,593 14,593 2002- MEASURE J 4,954 4,954
2110- IMPACT FEE - PARK 4,504 4,504 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 495 495 2113- IMPACT FEE - FIRE 360 360 2114- IMPACT FEE - POLICE 586 586 2115- IMPACT FEE - COMM/AQUATC 495 495 2116- IMPACT FEE - PARKS/OPEN 1,757 1,757 2117- IMPACT FEE - LIBRARY 901 901 2119- IMPACT FEE - STORM DRAINAGE - - 2120- IMPACT FEE - WASTEWATER - - 2125- IRON TRIANGLE/EPA PROGRAMS - - 2126- COR-HOUSING DEPT CIP FUND 45 45 3001- DS - 2005 TAXABLE POB - - 3002- DS - 99A PENSION OBLIG BOND - - 3005- DS - 2007 CIVIC CENTER - - 4001- PORT OF RICHMOND 12,701 12,701 4003- WASTEWATER 10,224 10,224
4005- MARINA 180 180
4006- STORM WATER 2,612 2,612
4008- KCRT - CABLE TELEVIS 946 946 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4102- RHA-HOPE 6 - - 4201- RHA-CAPITAL FUND - - 4401- RHA-HACIENDA - - 4404- RHA-NEVIN PLAZA - - 4405- RHA-NYSTROM VILLAGE - - 4406- RHA-RICHMOND VILLAGE ONE - - 4407- RHA-RICHMOND VILLAGE TWO - - 4408- RHA-RICHMOND VILLAGE THREE - - 4501- RHA-CENTRAL OFFICE COST CNTR - - 4502- RHA-HOUSING (RAD) CORPORATION - - 5001- INSURANCE RESERVES 9,458 9,458 5003- EQUIPMENT SERVICES 33,149 33,149 5005- CAD DISPATCH SYSTEM 3,243 3,243 5006- RMS RECORDS SERVICES 1,757 1,757 5008- COMPENSATED ABSENCES - - 6001- GENERAL TRUST & AGENCY - - 6004- COMMISSION ON AGING - - 6005- SEAVER GALLERY TRUST FUND - - 6007- SENIOR TRUST DEPOSIT - - 6047- CERTBT PLAN FUND - - 6048- OPEB PLAN TRUST - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 6050- GENERAL PENSION FUND - - 6051- POLICE & FIRE PENSION - - 6052- GARFIELD PENSION FUND - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
13 - 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 0001-178- Purchasing

ALLOCATION SUMMARY
Total
Citywide
Purchasing
Services
6058- MARINA WESTSHORE DEB - - 6059- COUNTRY CLUB VISTA - - 6060- REASSESSMENT DISTRICT 2003-1 - - 6101- SA-PROPERTY TAX TRUST FUND - - 6102- SA- ADMINISTRATION 450 450 6103- SA - CAPITAL PROJECT FUNDS 2,567 2,567 6208- SA-CIP 07B TARB BND PRCDS-HSG - - 6300- SA-DS HARBOR 98 TARB - - 6304- SA-DS 2003B TARB - - 6305- SA-DS 2004A TARB 2/3 - - 6306- SA-DS 2004A TARB -1/3 HSING - - 6307- SA-DS 2004B TARB - HOUSING - - 6308- SA-DS 2007/10A TARB - - 6309- SA-DS 2007/10B TARB - HOUSING - - 6401- SA-DS 2014A NON-TAXABLE BONDS - - 6402- SA-DS 2014B TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - 6405- SA-DS 2021B TAXABLE BONDS is new - - 6996- SUCCESSOR AGENCY - GLTDAG - - 9102- CITY OF RICHMOND - GFAAG - - AO- ALL OTHER 73,459 73,459
Total $ 439,301 $ 439,301
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
13 - 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 0001-181- Human Resources
Distribution Percentage 50.00% 50.00%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 306,843$ S 153,422 153,422$ 400002 - SALARIES & WAGES/Mgmt-Local 21 445,604 S 222,802 222,802 400003 - SALARIES & WAGES/Local 1021 62,325 S 31,163 31,163 400006 - SALARIES & WAGES/PT- Temp 74,465 S 37,232 37,232 400031 - OVERTIME/General 2,435 S 1,217 1,217
400048 - OTHER PAY/Bilingual Pay 2,405 S 1,203 1,203
400049 - OTHER PAY/Auto Allowance 700 S 350 350
400103 - P-ROLL BEN/Medicare Tax-ER Shr 13,140 S 6,570 6,570 400105 - P-ROLL BEN/Health Insurance Be 131,150 S 65,575 65,575 400106 - P-ROLL BEN/Dental Insurance 12,147 S 6,073 6,073 400109 - P-ROLL BEN/Employee Assistance 293 S 146 146
400110 - P-ROLL BEN/Professional Dev-Mg 6,895 S 3,448 3,448 400111 - P-ROLL BEN/Vision 1,420 S 710 710
400112 - P-ROLL BEN/Life Insurance 2,971 S 1,486 1,486
400114 - P-ROLL BEN/Long Term Disabilit 7,173 S 3,586 3,586 400116 - P-ROLL BEN/Unemployment Ins 3,173 S 1,586 1,586 400121 - P-ROLL BEN/Worker Comp-Clerica 6,943 S 3,471 3,471 400122 - P-ROLL BEN/Worker Comp-Prof 74,008 S 37,004 37,004 400127 - P-ROLL BEN/OPEB 33,211 S 16,605 16,605
400149 - P-ROLL BEN/PERS-Misc 109,003 S 54,502 54,502
400151 - P-ROLL BEN/PERS-Misc (UAL) 171,126 S 85,563 85,563 Subtotal Personnel Cost 1,467,427$ 733,714$ 733,714$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 233,525$ S 116,763$ 116,763$ 400206 - PROF SVCS/Legal Serv Cost 226,982 S 113,491 113,491 400216 - PROF SVCS/Recruitment Svcs 49,850 S 24,925 24,925 400231 - OFF EXP/Postage & Mailing 833 S 417 417
400246 - TRAVEL & TRNG/Registration Fee 2,880 S 1,440 1,440 400261 - DUES & PUB/Membership & Dues 149 S 75 75
400263 - DUES & PUB/Subscription 750 S 375 375
400271 - AD & PROMO/Advertising&Promo 7,388 S 3,694 3,694 400291 - ADM EXP/Recruitment Expenses 6,888 S 3,444 3,444 400304 - RENTAL EXP/Equipment Rental 8,758 S 4,379 4,379 400322 - MISC EXP/Misc Exp 1,754 S 877 877
400341 - OFF SUPP/Office Supplies 5,665 S 2,832 2,832
400538 - CONTRACT SVCS/Oth Cntrctl Svcs 69 S 35 35
400574 - COST POOL/(ISF)-Gen Liability 102,656 S 51,328 51,328 400592 - COST POOL/(CON)-Admin Charges (204,698) S (102,349) (102,349) Subtotal Operating Cost 443,449$ 221,725$ 221,725$

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

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