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 $
DEPARTMENTAL EXPENSE DETAIL
Spread
Method
System-wide
Support A
System-wide
Support B
Disallowed Expenses
400271 - AD & PROMO/Advertising&Promo (7,388)$ [1] (3,694)$ (3,694)$ 400201 - PROF SVCS/Professional Svcs (4,000) [1] (2,000) (2,000) 400592 - COST POOL/(CON)-Admin Charges 204,698 [2] 102,349 102,349 Subtotal Disallowed Costs 193,310$ 96,655$ 96,655$
DEPARTMENTAL EXPENDITURES 2,104,186$ 1,052,093$ 1,052,093$ Reallocation of Incoming Costs
First Allocation 102,045$ 1,103,116$ 1,103,116$
Unallocated Costs -$ -$ -$
Subtotal of First Allocation 102,045$ 1,103,116$ 1,103,116$ Second Allocation 314,903$ 157,451$ 157,451$
Unallocated Costs -$ -$ -$
Subtotal of Second Allocation 314,903$ 157,451$ 157,451$ TOTAL FUNCTIONAL COSTS 2,521,134$ 1,260,567$ 1,260,567$ [1] Costs not allowable per Title 2 CFR part 200
[2] Admin charges are excluded and re-established through this CAP analysis Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
14 - EXP
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-181- Human Resources First Second
Allocation Allocation Total
Departmental Expenditures $ 2,104,186 $ 2,104,186 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 5,969 1,287 7,255 0001-141- City Clerk 5,823 1,116 6,939 0001-151- City Attorney 43,347 8,701 52,047 0001-171- Finance Administration 6,000 1,502 7,501 0001-172- Accounting 11,261 1,704 12,965 0001-173- Budget/Operating 3,684 752 4,436 0001-174- Payroll 5,138 1,096 6,234 0001-175- Treasury/Cash Management 8,087 1,429 9,517 0001-176- Accounts Payable 2,420 461 2,880 0001-177- Rev Collection 10,317 1,737 12,054 0001-178- Purchasing - - - 0001-181- Human Resources 27,328 27,328 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services 50,786 50,786 0001-261- Information Technology Administration 20,852 20,852 0001-262- Telecommunications 26,212 26,212 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 169,941 169,941 - - -
- - -
- - -
- - -
- - -
Total Incoming Costs $ 102,045 $ 314,903 $ 416,948 Total Costs to be Allocated $ 2,206,232 $ 314,903 $ 2,521,134
COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
14 - Costs
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 System-wide Support A 14.1
ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 4 0.446% 4,925 4,925 4,925 0001-141- City Clerk 4 0.446% 4,925 4,925 4,925 0001-151- City Attorney 11 1.228% 13,543 13,543 13,543 0001-171- Finance Administration 3 0.335% 3,693 3,693 3,693 0001-172- Accounting 7 0.781% 8,618 8,618 8,618 0001-173- Budget/Operating 4 0.446% 4,925 4,925 4,925 0001-174- Payroll 3 0.335% 3,693 3,693 3,693 0001-175- Treasury/Cash Management 4 0.446% 4,925 4,925 4,925 0001-176- Accounts Payable 2 0.223% 2,462 2,462 2,462 0001-177- Rev Collection 5 0.558% 6,156 6,156 6,156 0001-178- Purchasing 2 0.223% 2,462 2,462 2,462 0001-181- Human Resources 13 1.451% 16,005 16,005 16,005 0001-232- Facility Maintenance and Administration 34 3.795% 41,859 41,859 6,419 48,278 0001-235- Equipment Services/Fleet Services 13 1.451% 16,005 16,005 2,454 18,459 0001-261- Information Technology Administration 4 0.446% 4,925 4,925 755 5,680 0001-262- Telecommunications 4 0.446% 4,925 4,925 755 5,680 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.112% 1,231 1,231 189 1,420 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% 3,693 3,693 566 4,260 0001-105- COUNCIL/CITY COUNCIL DIV 11 1.228% 13,543 13,543 2,077 15,619 0001-121- POLICE COMMISSION DIV 2 0.223% 2,462 2,462 378 2,840 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 6 0.670% 7,387 7,387 1,133 8,520 0001-191- GF-POLICE ADMIN DIV 199 22.210% 245,000 245,000 37,569 282,569 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 2 0.223% 2,462 2,462 378 2,840 0001-194- GF-POLICE-COPS GRANT 1 0.112% 1,231 1,231 189 1,420 0001-196- GF-POLICE/REGULATORY 2 0.223% 2,462 2,462 378 2,840 0001-197- CAD DISPATCH SYST/COMM POL DIV 26 2.902% 32,010 32,010 4,909 36,919 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.112% 1,231 1,231 189 1,420 0001-201- GF-FIRE/ADMIN DIV 4 0.446% 4,925 4,925 755 5,680 0001-202- GF-FIRE/SUPRESSN DIV 82 9.152% 100,955 100,955 15,481 116,436 0001-203- GF-FIRE PREVENTION DIV 7 0.781% 8,618 8,618 1,322 9,940 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.112% 1,231 1,231 189 1,420 0001-206- GF-FIRE/OF. OF EMS DIV 2 0.223% 2,462 2,462 378 2,840 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 17 1.897% 20,930 20,930 3,209 24,139 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 7 0.781% 8,618 8,618 1,322 9,940 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 36 4.018% 44,322 44,322 6,796 51,118 0001-181- Human Resources
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
14 - Allocations
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 0001-181- Human Resources
0001-234- IT GIS 29 3.237% 35,704 35,704 5,475 41,178 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 16 1.786% 19,698 19,698 3,021 22,719 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1 0.112% 1,231 1,231 189 1,420 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 40 4.464% 49,246 49,246 7,552 56,798 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 10 1.116% 12,312 12,312 1,888 14,199 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 15 1.674% 18,467 18,467 2,832 21,299 0001-253- CM&NB/BOOKER T CTR (S-DIV) 36 4.018% 44,322 44,322 6,796 51,118 0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.223% 2,462 2,462 378 2,840 0001-254- GF-REC/SPCL EVENTS (S-DIV) 10 1.116% 12,312 12,312 1,888 14,199 0001-256- RECREATION SVCS/AQUATICS 37 4.129% 45,553 45,553 6,985 52,538 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.446% 4,925 4,925 755 5,680 0001-259- RECREATION SVCS/PLUNGE 1 0.112% 1,231 1,231 189 1,420 0001-260- RECREATION SVCS/CITIES OF SRVC 2 0.223% 2,462 2,462 378 2,840 0001-291- GF-ADMINISTRATIVE SERVICES 1 0.112% 1,231 1,231 189 1,420 0001-292- GF-STREET SWEEPING 1 0.112% 1,231 1,231 189 1,420 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.335% 3,693 3,693 566 4,260 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1 0.112% 1,231 1,231 189 1,420 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.112% 1,231 1,231 189 1,420 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 2 0.223% 2,462 2,462 378 2,840 0001-371- INTERNAL SERVICES-ADMIN 2 0.223% 2,462 2,462 378 2,840 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% 4,925 4,925 755 5,680 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% 16,005 16,005 2,454 18,459 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1014- EDA GRANT FUND - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 12 1.339% 14,774 14,774 2,265 17,039 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 13 1.451% 16,005 16,005 2,454 18,459 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 24 2.679% 29,548 29,548 4,531 34,079 1051- CR-ENGINEERING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 8 0.893% 9,849 9,849 1,510 11,360 1200- COR HOUSING ADMINISTRATION 3 0.335% 3,693 3,693 566 4,260 1201- CDBG - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 17 1.897% 20,930 20,930 3,209 24,139 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
14 - Allocations
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 0001-181- Human Resources
1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 3 0.335% 3,693 3,693 566 4,260 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% 3,693 3,693 566 4,260 4003- WASTEWATER 9 1.004% 11,080 11,080 1,699 12,780 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 4 0.446% 4,925 4,925 755 5,680 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% 2,462 2,462 378 2,840 4405- RHA-NYSTROM VILLAGE 1 0.112% 1,231 1,231 189 1,420 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% 1,231 1,231 189 1,420 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.558% 6,156 6,156 944 7,100 5003- EQUIPMENT SERVICES - 0.000% - - - - 5005- CAD DISPATCH SYSTEM 1 0.112% 1,231 1,231 189 1,420 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% 8,618 8,618 1,322 9,940 6051- POLICE & FIRE PENSION 24 2.679% 29,548 29,548 4,531 34,079 6052- GARFIELD PENSION FUND 1 0.112% 1,231 1,231 189 1,420 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
14 - Allocations
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 0001-181- Human Resources
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% $ 1,103,116 $ - $ 1,103,116 $ 157,451 $ 1,260,567 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
14 - Allocations
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 0001-181- Human Resources
System-wide Support B 14.2
ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 529,750 0.371% 4,088 4,088 4,088 0001-141- City Clerk 692,194 0.484% 5,341 5,341 5,341 0001-151- City Attorney 1,518,683 1.062% 11,719 11,719 11,719 0001-171- Finance Administration 486,613 0.340% 3,755 3,755 3,755 0001-172- Accounting 956,087 0.669% 7,378 7,378 7,378 0001-173- Budget/Operating 425,042 0.297% 3,280 3,280 3,280 0001-174- Payroll 345,969 0.242% 2,670 2,670 2,670 0001-175- Treasury/Cash Management 507,848 0.355% 3,919 3,919 3,919 0001-176- Accounts Payable 247,478 0.173% 1,910 1,910 1,910 0001-177- Rev Collection 559,637 0.391% 4,318 4,318 4,318 0001-178- Purchasing 354,337 0.248% 2,734 2,734 2,734 0001-181- Human Resources 1,467,427 1.026% 11,323 11,323 11,323 0001-232- Facility Maintenance and Administration 4,284,339 2.997% 33,060 33,060 5,002 38,062 0001-235- Equipment Services/Fleet Services 1,864,527 1.304% 14,388 14,388 2,177 16,564 0001-261- Information Technology Administration 719,413 0.503% 5,551 5,551 840 6,391 0001-262- Telecommunications 729,627 0.510% 5,630 5,630 852 6,482 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 92,387 0.065% 713 713 108 821 0001-907, 908- Non-Departmental 6,901,504 4.828% 53,256 53,256 8,057 61,313 - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - -
RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 522,136 0.365% 4,029 4,029 610 4,639 0001-105- COUNCIL/CITY COUNCIL DIV 417,302 0.292% 3,220 3,220 487 3,707 0001-121- POLICE COMMISSION DIV 61,769 0.043% 477 477 72 549 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 3,586 0.003% 28 28 4 32 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,123,111 0.786% 8,667 8,667 1,311 9,978 0001-191- GF-POLICE ADMIN DIV 40,412,448 28.269% 311,844 311,844 47,181 359,025 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 173,851 0.122% 1,342 1,342 203 1,544 0001-194- GF-POLICE-COPS GRANT 841,525 0.589% 6,494 6,494 982 7,476 0001-196- GF-POLICE/REGULATORY 500,230 0.350% 3,860 3,860 584 4,444 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,640,954 2.547% 28,096 28,096 4,251 32,346 0001-199- GF-PARKING ENFORCEMENT DIV 331,443 0.232% 2,558 2,558 387 2,945 0001-201- GF-FIRE/ADMIN DIV 539,396 0.377% 4,162 4,162 630 4,792 0001-202- GF-FIRE/SUPRESSN DIV 22,897,610 16.017% 176,690 176,690 26,733 203,423 0001-203- GF-FIRE PREVENTION DIV 1,498,392 1.048% 11,562 11,562 1,749 13,312 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 307,742 0.215% 2,375 2,375 359 2,734 0001-206- GF-FIRE/OF. OF EMS DIV 185,584 0.130% 1,432 1,432 217 1,649 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,121,592 0.785% 8,655 8,655 1,309 9,964 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 1,131,805 0.792% 8,734 8,734 1,321 10,055 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 2,997,274 2.097% 23,129 23,129 3,499 26,628 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
14 - Allocations
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 0001-181- Human Resources
0001-234- IT GIS 2,799,744 1.958% 21,604 21,604 3,269 24,873 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,695,351 1.186% 13,082 13,082 1,979 15,062 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 3,154,575 2.207% 24,342 24,342 3,683 28,025 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 612,578 0.429% 4,727 4,727 715 5,442 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 1,659,548 1.161% 12,806 12,806 1,937 14,743 0001-253- CM&NB/BOOKER T CTR (S-DIV) 881,010 0.616% 6,798 6,798 1,029 7,827 0001-255- GF-CM TRANSPORTATN OPERATIONS 9,213 0.006% 71 71 11 82 0001-254- GF-REC/SPCL EVENTS (S-DIV) 592,051 0.414% 4,569 4,569 691 5,260 0001-256- RECREATION SVCS/AQUATICS 172,344 0.121% 1,330 1,330 201 1,531 0001-257- RECREATION SVCS/CONVENTION CTR 344,024 0.241% 2,655 2,655 402 3,056 0001-259- RECREATION SVCS/PLUNGE 164,457 0.115% 1,269 1,269 192 1,461 0001-260- RECREATION SVCS/CITIES OF SRVC 177,243 0.124% 1,368 1,368 207 1,575 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 307,771 0.215% 2,375 2,375 359 2,734 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 352,107 0.246% 2,717 2,717 411 3,128 0001-364- GF-ECON DEV/PUBLIC ART DIV 152,769 0.107% 1,179 1,179 178 1,357 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 406,554 0.284% 3,137 3,137 475 3,612 0001-371- INTERNAL SERVICES-ADMIN 219,305 0.153% 1,692 1,692 256 1,948 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 431,789 0.302% 3,332 3,332 504 3,836 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 963,351 0.674% 7,434 7,434 1,125 8,558 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1014- EDA GRANT FUND - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 728,277 0.509% 5,620 5,620 850 6,470 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 1,776,538 1.243% 13,709 13,709 2,074 15,783 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 3,533,155 2.472% 27,264 27,264 4,125 31,389 1051- CR-ENGINEERING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 492,976 0.345% 3,804 3,804 576 4,380 1200- COR HOUSING ADMINISTRATION 200,045 0.140% 1,544 1,544 234 1,777 1201- CDBG 5,717 0.004% 44 44 7 51 1203- NEIGHBORHOOD STABILIZATION 35,576 0.025% 275 275 42 316 1205- EMPLOYMENT & TRAINING 2,299,306 1.608% 17,743 17,743 2,684 20,427 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY 212,991 0.149% 1,644 1,644 249 1,892 1209- CAL-HOME 24,821 0.017% 192 192 29 221 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
14 - Allocations
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 0001-181- Human Resources
1302- HOUSNG IN LIEU FEE - DEVELOPER 53,364 0.037% 412 412 62 474 1303- KIDS FIRST INITIATIVE 218,195 0.153% 1,684 1,684 255 1,938 1304- EMERGENCY OPE & DISASTR RECVRY 294,117 0.206% 2,270 2,270 343 2,613 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 26,682 0.019% 206 206 31 237 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 556,193 0.389% 4,292 4,292 649 4,941 4003- WASTEWATER 1,562,165 1.093% 12,054 12,054 1,824 13,878 4005- MARINA - 0.000% - - - - 4006- STORM WATER 165,084 0.115% 1,274 1,274 193 1,467 4008- KCRT - CABLE TELEVIS 700,579 0.490% 5,406 5,406 818 6,224 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 198,048 0.139% 1,528 1,528 231 1,759 4405- RHA-NYSTROM VILLAGE 179,907 0.126% 1,388 1,388 210 1,598 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 74,826 0.052% 577 577 87 665 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 1,610,277 1.126% 12,426 12,426 1,880 14,306 5003- EQUIPMENT SERVICES - 0.000% - - - - 5005- CAD DISPATCH SYSTEM - 0.000% - - - - 5006- RMS RECORDS SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES 2,175,310 1.522% 16,786 16,786 2,540 19,325 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 215,063 0.150% 1,660 1,660 251 1,911 6048- OPEB PLAN TRUST 7,011,178 4.904% 54,102 54,102 8,185 62,287 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND 401,991 0.281% 3,102 3,102 469 3,571 6051- POLICE & FIRE PENSION 1,412,673 0.988% 10,901 10,901 1,649 12,550 6052- GARFIELD PENSION FUND 50,048 0.035% 386 386 58 445 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
14 - Allocations
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 0001-181- Human Resources
6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 167,907 0.117% 1,296 1,296 196 1,492 6103- SA - CAPITAL PROJECT FUNDS 85,457 0.060% 659 659 100 759 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 142,954,862 100.000% $ 1,103,116 $ - $ 1,103,116 $ 157,451 $ 1,260,567 Allocation Basis: FY 20-21 Total Salaries and Benefits 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
14 - Allocations
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-181- Human Resources
ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 4,925 9,012 0001-141- City Clerk 4,925 10,266 0001-151- City Attorney 13,543 25,262 0001-171- Finance Administration 3,693 7,448 0001-172- Accounting 8,618 15,996 0001-173- Budget/Operating 4,925 8,204 0001-174- Payroll 3,693 6,363 0001-175- Treasury/Cash Management 4,925 8,843 0001-176- Accounts Payable 2,462 4,372 0001-177- Rev Collection 6,156 10,474 0001-178- Purchasing 2,462 5,197 0001-181- Human Resources 16,005 27,328 0001-232- Facility Maintenance and Administration 48,278 86,340 0001-235- Equipment Services/Fleet Services 18,459 35,024 0001-261- Information Technology Administration 5,680 12,071 0001-262- Telecommunications 5,680 12,162 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1,420 2,241 0001-907, 908- Non-Departmental - 61,313 - - -
- - -
- - -
- - -
- - -
RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 4,260 8,899 0001-105- COUNCIL/CITY COUNCIL DIV 15,619 19,327 0001-121- POLICE COMMISSION DIV 2,840 3,389 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 32 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 8,520 18,497 0001-191- GF-POLICE ADMIN DIV 282,569 641,594 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION 2,840 4,384 0001-194- GF-POLICE-COPS GRANT 1,420 8,896 0001-196- GF-POLICE/REGULATORY 2,840 7,284 0001-197- CAD DISPATCH SYST/COMM POL DIV 36,919 69,265 0001-199- GF-PARKING ENFORCEMENT DIV 1,420 4,364 0001-201- GF-FIRE/ADMIN DIV 5,680 10,472 0001-202- GF-FIRE/SUPRESSN DIV 116,436 319,858 0001-203- GF-FIRE PREVENTION DIV 9,940 23,251 0001-204- GF-FIRE/ SUPPORT DIV - - 0001-205- GF-FIRE/TRAINING DIV 1,420 4,154 0001-206- GF-FIRE/OF. OF EMS DIV 2,840 4,489 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 24,139 34,103 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV 9,940 19,995 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 51,118 77,746 0001-234- IT GIS 41,178 66,051
ALLOCATION SUMMARY
System-wide
Support A Total
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
14 - Summary
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-181- Human Resources
ALLOCATION SUMMARY
System-wide
Support A Total
0001-237- GF-I&M/ABATEMENT SVCS (DIV) 22,719 37,781 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1,420 1,420 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 56,798 84,823 0001-242- GF-LS/REF SVCS(S-DIV) - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 14,199 19,642 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 21,299 36,043 0001-253- CM&NB/BOOKER T CTR (S-DIV) 51,118 58,945 0001-255- GF-CM TRANSPORTATN OPERATIONS 2,840 2,922 0001-254- GF-REC/SPCL EVENTS (S-DIV) 14,199 19,459 0001-256- RECREATION SVCS/AQUATICS 52,538 54,069 0001-257- RECREATION SVCS/CONVENTION CTR 5,680 8,736 0001-259- RECREATION SVCS/PLUNGE 1,420 2,881 0001-260- RECREATION SVCS/CITIES OF SRVC 2,840 4,415 0001-291- GF-ADMINISTRATIVE SERVICES 1,420 1,420 0001-292- GF-STREET SWEEPING 1,420 1,420 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 4,260 6,994 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,420 4,548 0001-364- GF-ECON DEV/PUBLIC ART DIV 1,420 2,777 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 2,840 6,452 0001-371- INTERNAL SERVICES-ADMIN 2,840 4,788 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX - - 1003- TRANSPORTATION OPERATIONS 5,680 9,516 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 18,459 27,018 1013- FIRE DEPT HAZMAT GRANT - - 1014- EDA GRANT FUND - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 17,039 23,509 1017- CHEVRON MODERNIZATN PROJ & CIA - - 1018- RENT CONTROL 18,459 34,242 1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 34,079 65,467 1051- CR-ENGINEERING - - 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS - - 1055- ENCROACHMENTS SVCS 11,360 15,739 1200- COR HOUSING ADMINISTRATION 4,260 6,037 1201- CDBG - 51 1203- NEIGHBORHOOD STABILIZATION - 316 1205- EMPLOYMENT & TRAINING 24,139 44,566 1207- NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGNCY - 1,892 1209- CAL-HOME - 221 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
14 - Summary
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-181- Human Resources
ALLOCATION SUMMARY
System-wide
Support A Total
1302- HOUSNG IN LIEU FEE - DEVELOPER - 474 1303- KIDS FIRST INITIATIVE 4,260 6,198 1304- EMERGENCY OPE & DISASTR RECVRY - 2,613 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 - 237 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 4,260 9,201 4003- WASTEWATER 12,780 26,658 4005- MARINA - - 4006- STORM WATER - 1,467 4008- KCRT - CABLE TELEVIS 5,680 11,904 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4102- RHA-HOPE 6 - - 4201- RHA-CAPITAL FUND - - 4401- RHA-HACIENDA - - 4404- RHA-NEVIN PLAZA 2,840 4,599 4405- RHA-NYSTROM VILLAGE 1,420 3,018 4406- RHA-RICHMOND VILLAGE ONE - - 4407- RHA-RICHMOND VILLAGE TWO - - 4408- RHA-RICHMOND VILLAGE THREE - - 4501- RHA-CENTRAL OFFICE COST CNTR 1,420 2,085 4502- RHA-HOUSING (RAD) CORPORATION - - 5001- INSURANCE RESERVES 7,100 21,405 5003- EQUIPMENT SERVICES - - 5005- CAD DISPATCH SYSTEM 1,420 1,420 5006- RMS RECORDS SERVICES - - 5008- COMPENSATED ABSENCES - 19,325 6001- GENERAL TRUST & AGENCY - - 6004- COMMISSION ON AGING - - 6005- SEAVER GALLERY TRUST FUND - - 6007- SENIOR TRUST DEPOSIT - - 6047- CERTBT PLAN FUND - 1,911 6048- OPEB PLAN TRUST - 62,287 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 6050- GENERAL PENSION FUND 9,940 13,511 6051- POLICE & FIRE PENSION 34,079 46,629 6052- GARFIELD PENSION FUND 1,420 1,865 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
14 - Summary
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-181- Human Resources
ALLOCATION SUMMARY
System-wide
Support A Total
6058- MARINA WESTSHORE DEB - - 6059- COUNTRY CLUB VISTA - - 6060- REASSESSMENT DISTRICT 2003-1 - - 6101- SA-PROPERTY TAX TRUST FUND - - 6102- SA- ADMINISTRATION - 1,492 6103- SA - CAPITAL PROJECT FUNDS - 759 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 $ 1,260,567 $ 2,521,134
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
14 - Summary
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-232- Facility Maintenance and Administration
Expense Type $
Personnel
01232131 - Facilities Maintenance Admin.
400002 - SALARIES & WAGES/Mgmt-Local 21 92,991$ D 92,991$ 400003 - SALARIES & WAGES/Local 1021 41,413 D 41,413
400031 - OVERTIME/General 325 D 325
400042 - OTHER PAY/Stand By 846 D 846
400048 - OTHER PAY/Bilingual Pay 1,800 D 1,800
400049 - OTHER PAY/Auto Allowance 3,000 D 3,000
400066 - OTHER PAY/Assign Diff-non-PERS 2,810 D 2,810
400103 - P-ROLL BEN/Medicare Tax-ER Shr 1,766 D 1,766
400105 - P-ROLL BEN/Health Insurance Be 34,134 D 34,134 400106 - P-ROLL BEN/Dental Insurance 2,721 D 2,721
400109 - P-ROLL BEN/Employee Assistance 66 D 66
400110 - P-ROLL BEN/Professional Dev-Mg 2,213 D 2,213
400111 - P-ROLL BEN/Vision 318 D 318
400112 - P-ROLL BEN/Life Insurance 407 D 407
400114 - P-ROLL BEN/Long Term Disabilit 1,388 D 1,388
400116 - P-ROLL BEN/Unemployment Ins 661 D 661
400117 - P-ROLL BEN/Personal/Prof Dev 750 D 750
400121 - P-ROLL BEN/Worker Comp-Clerica 4,613 D 4,613
400122 - P-ROLL BEN/Worker Comp-Prof 8,288 D 8,288
400127 - P-ROLL BEN/OPEB 5,471 D 5,471
400149 - P-ROLL BEN/PERS-Misc 18,252 D 18,252
400151 - P-ROLL BEN/PERS-Misc (UAL) 38,183 D 38,183
01232231 - STNRY Engineers
400002 - SALARIES & WAGES/Mgmt-Local 21 99,968 D 99,968 400003 - SALARIES & WAGES/Local 1021 302,112 D 302,112
400031 - OVERTIME/General 14,428 D 14,428
400042 - OTHER PAY/Stand By 20,741 D 20,741
400048 - OTHER PAY/Bilingual Pay 5,028 D 5,028
400103 - P-ROLL BEN/Medicare Tax-ER Shr 6,479 D 6,479
400105 - P-ROLL BEN/Health Insurance Be 109,903 D 109,903 400106 - P-ROLL BEN/Dental Insurance 8,918 D 8,918
400109 - P-ROLL BEN/Employee Assistance 215 D 215
400110 - P-ROLL BEN/Professional Dev-Mg 750 D 750
400111 - P-ROLL BEN/Vision 1,042 D 1,042
400112 - P-ROLL BEN/Life Insurance 789 D 789
400114 - P-ROLL BEN/Long Term Disabilit 3,047 D 3,047
400116 - P-ROLL BEN/Unemployment Ins 2,168 D 2,168
400117 - P-ROLL BEN/Personal/Prof Dev 2,807 D 2,807
400121 - P-ROLL BEN/Worker Comp-Clerica 7,489 D 7,489
400122 - P-ROLL BEN/Worker Comp-Prof 8,917 D 8,917
400123 - P-ROLL BEN/Workr Comp-Ser/Main 34,387 D 34,387 400127 - P-ROLL BEN/OPEB 16,450 D 16,450
400149 - P-ROLL BEN/PERS-Misc 54,780 D 54,780
400151 - P-ROLL BEN/PERS-Misc (UAL) 123,716 D 123,716
01232331 - Building Services
400003 - SALARIES & WAGES/Local 1021 308,019 D 308,019
400048 - OTHER PAY/Bilingual Pay 1,540 D 1,540
400066 - OTHER PAY/Assign Diff-non-PERS 5,390 D 5,390
DEPARTMENTAL EXPENSE DETAIL
Spread
Method General Admin Citywide Facility
Maintenance
City Infrastructure
Maintenance
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
15 - EXP
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-232- Facility Maintenance and Administration
Expense Type $
DEPARTMENTAL EXPENSE DETAIL
Spread
Method General Admin Citywide Facility
Maintenance
City Infrastructure
Maintenance
400103 - P-ROLL BEN/Medicare Tax-ER Shr 4,614 D 4,614
400105 - P-ROLL BEN/Health Insurance Be 81,542 D 81,542 400106 - P-ROLL BEN/Dental Insurance 7,255 D 7,255
400109 - P-ROLL BEN/Employee Assistance 175 D 175
400111 - P-ROLL BEN/Vision 848 D 848
400112 - P-ROLL BEN/Life Insurance 418 D 418
400114 - P-ROLL BEN/Long Term Disabilit 1,936 D 1,936
400116 - P-ROLL BEN/Unemployment Ins 1,763 D 1,763
400117 - P-ROLL BEN/Personal/Prof Dev 3,250 D 3,250
400123 - P-ROLL BEN/Workr Comp-Maint 45,094 D 45,094
400127 - P-ROLL BEN/OPEB 12,634 D 12,634
400149 - P-ROLL BEN/PERS-Misc 42,094 D 42,094
400151 - P-ROLL BEN/PERS-Misc (UAL) 100,924 D 100,924
01232431 - Utilities
400002 - SALARIES & WAGES/Mgmt-Local 21 86,496 D 86,496 400003 - SALARIES & WAGES/Local 1021 617,960 D 617,960
400006 - SALARIES & WAGES/PT- Temp 64,871 D 64,871
400031 - OVERTIME/General 113,790 D 113,790
400042 - OTHER PAY/Stand By 13,192 D 13,192
400043 - OTHER PAY/Acting Pay - General 460 D 460
400099 - SAL & WAGES/GRNT/PRJ EXP(CON) (22,959) D (22,959) 400103 - P-ROLL BEN/Medicare Tax-ER Shr 13,044 D 13,044 400105 - P-ROLL BEN/Health Insurance Be 160,361 D 160,361 400106 - P-ROLL BEN/Dental Insurance 19,348 D 19,348
400109 - P-ROLL BEN/Employee Assistance 466 D 466
400111 - P-ROLL BEN/Vision 2,261 D 2,261
400112 - P-ROLL BEN/Life Insurance 1,338 D 1,338
400114 - P-ROLL BEN/Long Term Disabilit 6,197 D 6,197
400116 - P-ROLL BEN/Unemployment Ins 5,474 D 5,474
400117 - P-ROLL BEN/Personal/Prof Dev 2,477 D 2,477
400122 - P-ROLL BEN/Worker Comp-Prof 7,703 D 7,703
400123 - P-ROLL BEN/Workr Comp-Maint 99,506 D 99,506
400127 - P-ROLL BEN/OPEB 28,926 D 28,926
400130 - P-ROLL BEN/PARS Benefits 751 D 751
400149 - P-ROLL BEN/PERS-Misc 96,351 D 96,351
400151 - P-ROLL BEN/PERS-Misc (UAL) 275,439 D 275,439
01232531 - Electric
400002 - SALARIES & WAGES/Mgmt-Local 21 99,968 D 99,968 400003 - SALARIES & WAGES/Local 1021 378,942 D 378,942
400031 - OVERTIME/General 18,221 D 18,221
400042 - OTHER PAY/Stand By 23,019 D 23,019
400043 - OTHER PAY/Acting Pay - General 1,728 D 1,728
400048 - OTHER PAY/Bilingual Pay 887 D 887
400080 - COMP ABSENCES/WC-Maintenance 9,591 D 9,591
400099 - SAL & WAGES/GRNT/PRJ EXP(CON) (60) D (60)
400103 - P-ROLL BEN/Medicare Tax-ER Shr 7,866 D 7,866
400105 - P-ROLL BEN/Health Insurance Be 113,312 D 113,312 400106 - P-ROLL BEN/Dental Insurance 11,064 D 11,064
400109 - P-ROLL BEN/Employee Assistance 266 D 266
400110 - P-ROLL BEN/Professional Dev-Mg 750 D 750
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
15 - EXP
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-232- Facility Maintenance and Administration
Expense Type $
DEPARTMENTAL EXPENSE DETAIL
Spread
Method General Admin Citywide Facility
Maintenance
City Infrastructure
Maintenance
400111 - P-ROLL BEN/Vision 1,293 D 1,293
400112 - P-ROLL BEN/Life Insurance 912 D 912
400114 - P-ROLL BEN/Long Term Disabilit 3,658 D 3,658
400116 - P-ROLL BEN/Unemployment Ins 2,689 D 2,689
400117 - P-ROLL BEN/Personal/Prof Dev 3,750 D 3,750
400118 - P-ROLL BEN/WC-Injury Appointmt 3,888 D 3,888
400121 - P-ROLL BEN/Worker Comp-Clerica 2,154 D 2,154
400122 - P-ROLL BEN/Worker Comp-Prof 8,917 D 8,917
400123 - P-ROLL BEN/Workr Comp-Maint 54,501 D 54,501
400127 - P-ROLL BEN/OPEB 20,121 D 20,121
400149 - P-ROLL BEN/PERS-Misc 66,734 D 66,734
400151 - P-ROLL BEN/PERS-Misc (UAL) 152,672 D 152,672
01292531 - Electric ECIP
400031 - OVERTIME/General - D -
400042 - OTHER PAY/Stand By - D -
400043 - OTHER PAY/Acting Pay - General - D -
400103 - P-ROLL BEN/Medicare Tax-ER Shr - D -
400105 - P-ROLL BEN/Health Insurance Be - D -
400106 - P-ROLL BEN/Dental Insurance - D -
400109 - P-ROLL BEN/Employee Assistance - D -
400111 - P-ROLL BEN/Vision - D -
400112 - P-ROLL BEN/Life Insurance - D -
400116 - P-ROLL BEN/Unemployment Ins - D -
400117 - P-ROLL BEN/Personal/Prof Dev - D -
400149 - P-ROLL BEN/PERS-Misc - D -
400151 - P-ROLL BEN/PERS-Misc (UAL) - D -
Subtotal Personnel Cost 4,284,339$ 262,414$ 3,035,082$ 986,843$ Operating Services & Supplies
01232131 - Facilities Maintenance Admin.
400201 - PROF SVCS/Professional Svcs 19,750$ D 19,750
400243 - TRAVEL & TRNG/Conf, Mtng Trng 100 D 100
400245 - TRAVEL & TRNG/Tuition Rmb/Cert 267 D 267
400293 - ADM EXP/Fees & Permit Exp 8,215 D 8,215
400304 - RENTAL EXP/Equipment Rental 4,479 D 4,479
400322 - MISC EXP/Misc Exp 230 D 230
400341 - OFF SUPP/Office Supplies 1,652 D 1,652
400381 - CLOTH & O SUPP/Cloth& Pers Sup 852 D 852
400384 - CLOTH & O SUPP/Sfty Mat & Supp 876 D 876
400385 - CLOTH & O SUPP/Bldging Mnt Sup 6,877 D 6,877
400401 - UTILITIES/Tel & Telegraph 9,370 D 9,370
400403 - UTILITIES/Water 165,893 D 165,893
400405 - UTILITIES/Gas & Fuel Heat Exp 339,523 D 339,523 400503 - EQPT SERVS/DC-EQUIP & PARTS 1,112 D 1,112
400504 - EQPT SERVS/Direct Chgs-Eq Svcs 10,812 D 10,812 400538 - CONTRACT SVCS/Oth Cntrctl Svcs - D -
400592 - COST POOL/(CON)-Admin Charges (642,141) D (642,141) 400701 - CAP OUTLAY/Capital Impr>5,000 14,500 D 14,500
01232231 - STNRY Engineers
400242 - TRAVEL & TRNG/Mileage 1,108 D 1,108
400243 - TRAVEL & TRNG/Conf, Mtng Trng 1,140 D 1,140
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
15 - EXP
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-232- Facility Maintenance and Administration
Expense Type $
DEPARTMENTAL EXPENSE DETAIL
Spread
Method General Admin Citywide Facility
Maintenance
City Infrastructure
Maintenance
400304 - RENTAL EXP/Equipment Rental 1,734 D 1,734
400381 - CLOTH & O SUPP/Cloth& Pers Sup 3,430 D 3,430
400382 - CLOTH & O SUPP/Sml Tool & Inst 54,193 D 54,193 400384 - CLOTH & O SUPP/Sfty Mat & Supp 1,886 D 1,886
400385 - CLOTH & O SUPP/Bldging Mnt Sup 12,473 D 12,473 400524 - SERVICES/Bldg R/M Services 121,749 D 121,749
01232331 - Building Services
400201 - PROF SVCS/Professional Svcs 8,600 D 8,600
400261 - DUES & PUB/Membership & Dues 255 D 255
400304 - RENTAL EXP/Equipment Rental 4,404 D 4,404
400381 - CLOTH & O SUPP/Cloth& Pers Sup 7,269 D 7,269
400382 - CLOTH & O SUPP/Sml Tool & Inst 4,870 D 4,870
400384 - CLOTH & O SUPP/Sfty Mat & Supp 6,785 D 6,785
400385 - CLOTH & O SUPP/Bldging Mnt Sup 27,556 D 27,556 400524 - SERVICES/Bldg R/M Services 96,272 D 96,272
400538 - CONTRACT SVCS/Oth Cntrctl Svcs 1,161 D 1,161
400708 - CAP OUTLAY/Cap Prj In Progress 6,465 D 6,465
01232431 - Utilities
400243 - TRAVEL & TRNG/Conf, Mtng Trng 145 D 145
400341 - OFF SUPP/Office Supplies 1,572 D 1,572
400381 - CLOTH & O SUPP/Cloth& Pers Sup 8,670 D 8,670
400382 - CLOTH & O SUPP/Sml Tool & Inst 6,367 D 6,367
400383 - CLOTH & O SUPP/Hsehold-Janitor 88,991 D 88,991 400384 - CLOTH & O SUPP/Sfty Mat & Supp 3,535 D 3,535
01232531 - Electric
400201 - PROF SVCS/Professional Svcs 18,799 D 18,799
400218 - PROF SVCS/Security Svcs 81,735 D 81,735
400242 - TRAVEL & TRNG/Mileage 2,420 D 2,420
400261 - DUES & PUB/Membership & Dues 3,780 D 3,780
400322 - MISC EXP/Misc Exp 230 D 230
400341 - OFF SUPP/Office Supplies 1,655 D 1,655
400381 - CLOTH & O SUPP/Cloth& Pers Sup 3,182 D 3,182
400382 - CLOTH & O SUPP/Sml Tool & Inst 73,765 D 73,765 400384 - CLOTH & O SUPP/Sfty Mat & Supp 8,475 D 8,475
400401 - UTILITIES/Tel & Telegraph 4,801 D 4,801
400402 - UTILITIES/Electricity & Power 2,278,859 D 2,278,859 400521 - SERVICES/R & M Vandalism 123,415 D 123,415
400538 - CONTRACT SVCS/Oth Cntrctl Svcs 118,447 D 118,447 400571 - COST POOL/(ISF)-Veh Replacemnt 115,000 D 115,000 400671 - CAP LEASES/Lease Pymnt Prin 390,183 D 390,183
400672 - CAP LEASES/Lease Pymnt Int 67,538 D 67,538
400751 - DEBT SERV EXP/Principal Pymnt 207,742 D 207,742 400752 - DEBT SERV EXP/Interest Payment 48,356 D 48,356 400772 - DEBT SERV EXP/Fed Subsidy (17,631) D (17,631)
01292531 - Electric ECIP
400382 - CLOTH & O SUPP/Sml Tool & Inst - D -
400401 - UTILITIES/Tel & Telegraph - D -
400772 - DEBT SERV EXP/Fed Subsidy - D -
400772 - DEBT SERV EXP/Fed Subsidy - D -
Subtotal Operating Cost 3,943,747$ (57,633)$ 470,629$ 3,530,751$ Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
15 - EXP
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-232- Facility Maintenance and Administration
Expense Type $
DEPARTMENTAL EXPENSE DETAIL
Spread
Method General Admin Citywide Facility
Maintenance
City Infrastructure
Maintenance
Disallowed Expenses
01232131 - Facilities Maintenance Admin.
400592 - COST POOL/(CON)-Admin Charges 642,141$ [1] 642,141$ -$ -$ Subtotal Disallowed Costs 642,141$ 642,141$ -$ -$
DEPARTMENTAL EXPENDITURES 8,870,227$ 846,923$ 3,505,710$ 4,517,594$ Reallocation of General Admin
G/A Reallocation Distribution Percentage 44% 56%
Subtotal G/A Reallocation (846,923)$ 370,055$ 476,867$
Reallocation of Incoming Costs
First Allocation 497,708$ 4,093,234$ 5,274,701$
Unallocated Costs -$ -$ -$
Subtotal of First Allocation 497,708$ 4,093,234$ 5,274,701$ Second Allocation 808,867$ 353,427$ 455,440$
Unallocated Costs -$ -$ -$
Subtotal of Second Allocation 808,867$ 353,427$ 455,440$ TOTAL FUNCTIONAL COSTS 10,176,802$ 4,446,661$ 5,730,141$ [1] Admin charges are excluded and re-established through this CAP analysis Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
15 - EXP
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-232- Facility Maintenance and Administration First Second Allocation Allocation Total
Departmental Expenditures $ 8,870,227 $ 8,870,227 Incoming Costs
BLDG- Building Use $ 116,579 $ - $ 116,579 EQUIP- Equipment Use - - - 0001-131- City Manager's Office 18,673 4,025 22,698 0001-141- City Clerk 18,036 3,455 21,491 0001-151- City Attorney 75,154 14,768 89,922 0001-171- Finance Administration 24,393 6,106 30,498 0001-172- Accounting 40,132 6,074 46,206 0001-173- Budget/Operating 14,980 3,056 18,036 0001-174- Payroll 13,437 2,866 16,303 0001-175- Treasury/Cash Management 22,195 3,922 26,116 0001-176- Accounts Payable 43,538 8,292 51,830 0001-177- Rev Collection 28,313 4,766 33,080 0001-178- Purchasing 7,358 1,469 8,828 0001-181- Human Resources 74,920 11,421 86,340 0001-232- Facility Maintenance and Administration 22,771 22,771 0001-235- Equipment Services/Fleet Services 132,826 132,826 0001-261- Information Technology Administration 35,571 35,571 0001-262- Telecommunications 68,554 68,554 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 478,925 478,925 - - -
- - -
- - -
- - -
- - -
Total Incoming Costs $ 497,708 $ 808,867 $ 1,306,575 Total Costs to be Allocated $ 9,367,935 $ 808,867 $ 10,176,802
COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
15 - Costs
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 Facility Maintenance Services 15.1
ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office - 0.000% - - - 0001-141- City Clerk - 0.000% - - - 0001-151- City Attorney - 0.000% - - - 0001-171- Finance Administration - 0.000% - - - 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 3,000 0.556% 22,771 22,771 22,771 0001-235- Equipment Services/Fleet Services 14,000 2.596% 106,264 106,264 9,227 115,490 0001-261- Information Technology Administration - 0.000% - - - - 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% - - - -
RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR - 0.000% - - - - 0001-105- COUNCIL/CITY COUNCIL DIV - 0.000% - - - - 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 79,313 14.707% 602,006 602,006 52,270 654,276 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION - 0.000% - - - - 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV - 0.000% - - - - 0001-202- GF-FIRE/SUPRESSN DIV 48,502 8.994% 368,143 368,143 31,965 400,107 0001-203- GF-FIRE PREVENTION DIV - 0.000% - - - - 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV - 0.000% - - - - 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - 0.000% - - - - 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 4,500 0.834% 34,156 34,156 2,966 37,122 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 9,048 1.678% 68,677 68,677 5,963 74,640 0001-234- IT GIS 8,000 1.483% 60,722 60,722 5,272 65,994 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% - - - - 0001-232- Facility Maintenance and Administration
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
15 - Allocations
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 0001-232- Facility Maintenance and Administration
0001-241- GF-LIB&CL SVC/L-ADM DIV 37,470 6.948% 284,407 284,407 24,694 309,101 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV - 0.000% - - - - 0001-244- GF-LIB&CL SVC/P-ART DIV 21,000 3.894% 159,395 159,395 13,840 173,235 0001-251- GF-RECREATION ADM DIV 32,228 5.976% 244,619 244,619 21,240 265,858 0001-253- CM&NB/BOOKER T CTR (S-DIV) 42,245 7.834% 320,650 320,650 27,841 348,491 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) 15,868 2.942% 120,442 120,442 10,458 130,900 0001-256- RECREATION SVCS/AQUATICS 7,500 1.391% 56,927 56,927 4,943 61,870 0001-257- RECREATION SVCS/CONVENTION CTR 40,000 7.417% 303,610 303,610 26,362 329,972 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC - 0.000% - - - - 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-364- GF-ECON DEV/PUBLIC ART DIV - 0.000% - - - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - 0.000% - - - - 0001-371- INTERNAL SERVICES-ADMIN - 0.000% - - - - 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 76,980 14.275% 584,298 584,298 50,733 635,031 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST - 0.000% - - - - 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1014- EDA GRANT FUND - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - 0.000% - - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL - 0.000% - - - - 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING - 0.000% - - - - 1051- CR-ENGINEERING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION - 0.000% - - - - 1201- CDBG - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 31,585 5.857% 239,738 239,738 20,816 260,554 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
15 - Allocations
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 0001-232- Facility Maintenance and Administration
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 - 0.000% - - - - 4003- WASTEWATER - 0.000% - - - - 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS - 0.000% - - - - 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4102- RHA-HOPE 6 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA - 0.000% - - - - 4405- RHA-NYSTROM VILLAGE - 0.000% - - - - 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR - 0.000% - - - - 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES - 0.000% - - - - 5003- EQUIPMENT SERVICES - 0.000% - - - - 5005- CAD DISPATCH SYSTEM - 0.000% - - - - 5006- RMS RECORDS SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
15 - Allocations
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 0001-232- Facility Maintenance and Administration
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 68,036 12.616% 516,411 516,411 44,838 561,249 Total 539,275 100.000% $ 4,093,234 $ - $ 4,093,234 $ 353,427 $ 4,446,661 Allocation Basis: FY 20-21 Total Building Square Footage Source of Allocation: Building Maintenance Square Footage FY2022-23_032522-AWalton.xlsx City Infrastructure Maintenance 15.2
Total $ - 0.000% $ - $ - $ - $ - $ - Allocation Basis: Not Allocated
Source of Allocation: N/A
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
15 - Allocations
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-232- Facility Maintenance and Administration
ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office - - - 0001-141- City Clerk - - - 0001-151- City Attorney - - - 0001-171- Finance Administration - - - 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 22,771 - 22,771 0001-235- Equipment Services/Fleet Services 115,490 - 115,490 0001-261- Information Technology Administration - - - 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 - - - 0001-121- POLICE COMMISSION DIV - - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - - - 0001-191- GF-POLICE ADMIN DIV 654,276 - 654,276 0001-192- GF-POLICE-PATROL/CIB - - - 0001-193- GF-POLICE/CRIME PREVENTION - - - 0001-194- GF-POLICE-COPS GRANT - - - 0001-196- GF-POLICE/REGULATORY - - - 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 400,107 - 400,107 0001-203- GF-FIRE PREVENTION DIV - - - 0001-204- GF-FIRE/ SUPPORT DIV - - - 0001-205- GF-FIRE/TRAINING DIV - - - 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 37,122 - 37,122 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 74,640 - 74,640 0001-234- IT GIS 65,994 - 65,994
ALLOCATION SUMMARY
Citywide Facility
Maintenance
Services
City
Infrastructure
Maintenance Total
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
15 - Summary
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-232- Facility Maintenance and Administration
ALLOCATION SUMMARY
Citywide Facility
Maintenance
Services
City
Infrastructure
Maintenance Total
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 309,101 - 309,101 0001-242- GF-LS/REF SVCS(S-DIV) - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV - - - 0001-244- GF-LIB&CL SVC/P-ART DIV 173,235 - 173,235 0001-251- GF-RECREATION ADM DIV 265,858 - 265,858 0001-253- CM&NB/BOOKER T CTR (S-DIV) 348,491 - 348,491 0001-255- GF-CM TRANSPORTATN OPERATIONS - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) 130,900 - 130,900 0001-256- RECREATION SVCS/AQUATICS 61,870 - 61,870 0001-257- RECREATION SVCS/CONVENTION CTR 329,972 - 329,972 0001-259- RECREATION SVCS/PLUNGE - - - 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 - - - 1003- TRANSPORTATION OPERATIONS 635,031 - 635,031 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 - - - 1013- FIRE DEPT HAZMAT GRANT - - - 1014- EDA GRANT FUND - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - - - 1018- RENT CONTROL - - - 1019- SBI RMRA CAP IMPROVEMENT - - - 1050- CR-PLANNING & BUILDING - - - 1051- CR-ENGINEERING - - - 1053- CODE ENFORCEMENT-CR - - - 1054- ENGINEERING GRANTS - - - 1055- ENCROACHMENTS SVCS - - - 1200- COR HOUSING ADMINISTRATION - - - 1201- CDBG - - - 1203- NEIGHBORHOOD STABILIZATION - - - 1205- EMPLOYMENT & TRAINING 260,554 - 260,554 1207- NEIGHBORHOOD STAB(CITY) - - - 1208- SUCCESSOR HOUSING AGNCY - - - 1209- CAL-HOME - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
15 - Summary
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-232- Facility Maintenance and Administration
ALLOCATION SUMMARY
Citywide Facility
Maintenance
Services
City
Infrastructure
Maintenance Total
1302- HOUSNG IN LIEU FEE - DEVELOPER - - - 1303- KIDS FIRST INITIATIVE - - - 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 - - - 4003- WASTEWATER - - - 4005- MARINA - - - 4006- STORM WATER - - - 4008- KCRT - CABLE TELEVIS - - - 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 - - - 5003- EQUIPMENT SERVICES - - - 5005- CAD DISPATCH SYSTEM - - - 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 - - - 6051- POLICE & FIRE PENSION - - - 6052- GARFIELD PENSION FUND - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
15 - Summary
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-232- Facility Maintenance and Administration
ALLOCATION SUMMARY
Citywide Facility
Maintenance
Services
City
Infrastructure
Maintenance Total
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 561,249 - 561,249 Total $ 4,446,661 $ - $ 4,446,661 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
15 - Summary
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-235- Equipment Services/Fleet Services
Distribution Percentage 100.00%
Expense Type $
Personnel
400002 - SALARIES & WAGES/Mgmt-Local 21 194,641$ S 194,641$ 400003 - SALARIES & WAGES/Local 1021 657,162 S 657,162
400031 - OVERTIME/General 25,378 S 25,378
400043 - OTHER PAY/Acting Pay - General 3,687 S 3,687
400048 - OTHER PAY/Bilingual Pay 1,410 S 1,410
400049 - OTHER PAY/Auto Allowance 3,000 S 3,000
400080 - COMP ABSENCES/WC-Maintenance 75,172 S 75,172
400103 - P-ROLL BEN/Medicare Tax-ER Shr 14,065 S 14,065 400105 - P-ROLL BEN/Health Insurance Be 240,480 S 240,480 400106 - P-ROLL BEN/Dental Insurance 22,220 S 22,220
400109 - P-ROLL BEN/Employee Assistance 535 S 535
400110 - P-ROLL BEN/Professional Dev-Mg 1,500 S 1,500
400111 - P-ROLL BEN/Vision 2,597 S 2,597
400112 - P-ROLL BEN/Life Insurance 1,836 S 1,836
400114 - P-ROLL BEN/Long Term Disabilit 7,018 S 7,018
400116 - P-ROLL BEN/Unemployment Ins 5,401 S 5,401
400117 - P-ROLL BEN/Personal/Prof Dev 7,267 S 7,267
400121 - P-ROLL BEN/Worker Comp-Clerica 7,851 S 7,851
400122 - P-ROLL BEN/Worker Comp-Prof 17,357 S 17,357
400123 - P-ROLL BEN/Workr Comp-Maint 98,960 S 98,960
400127 - P-ROLL BEN/OPEB 38,516 S 38,516
400149 - P-ROLL BEN/PERS-Misc 125,188 S 125,188
400151 - P-ROLL BEN/PERS-Misc (UAL) 313,285 S 313,285
Subtotal Personnel Cost 1,864,527$ 1,864,527$
Operating Services & Supplies
400209 - PROF SVCS/Computer Sftwr Maint 50,898$ S 50,898$ 400261 - DUES & PUB/Membership & Dues 416 S 416
400262 - DUES & PUB/Books & Subs 738 S 738
400304 - RENTAL EXP/Equipment Rental 4,498 S 4,498
400322 - MISC EXP/Misc Exp 969 S 969
400341 - OFF SUPP/Office Supplies 5,867 S 5,867
400362 - RD, VEH SUPL, SERV/Veh Op Sup 206,397 S 206,397 400365 - RD, VEH SUPL, SERV/Fuel 670,014 S 670,014
400366 - RD, VEH SUPL, SERV/Oil & Lube 14,388 S 14,388
400368 - RD,VEH SUPL, SERV/ES Inventory - S -
400381 - CLOTH & O SUPP/Cloth& Pers Sup 15,214 S 15,214 400382 - CLOTH & O SUPP/Sml Tool & Inst 12,306 S 12,306 400401 - UTILITIES/Tel & Telegraph 2,365 S 2,365
400501 - EQPT SERVS/Equipment R/M Serv 219,428 S 219,428 400503 - EQPT SERVS/DC-EQUIP & PARTS 167,190 S 167,190
400535 - CONTRACL SVCS/Environ Studies 3,095 S 3,095
400592 - COST POOL/(CON)-Admin Charges (128,999) S (128,999) 400705 - CAP OUTLAY/Auto Equip>5,000 6,835 S 6,835
Subtotal Operating Cost 1,251,618$ 1,251,618$
DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide Fleet
Services
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
16 - EXP
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-235- Equipment Services/Fleet Services
Distribution Percentage 100.00%
Expense Type $
DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide Fleet
Services
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 128,999$ [1] 128,999$ 400705 - CAP OUTLAY/Auto Equip>5,000 (6,835) [2] (6,835)$ Subtotal Disallowed Costs 122,165$ 122,165$
DEPARTMENTAL EXPENDITURES 3,238,310$ 3,238,310$
Reallocation of Incoming Costs
First Allocation 262,034$ 3,500,344$
Unallocated Costs -$ -$
Subtotal of First Allocation 262,034$ 3,500,344$
Second Allocation 327,002$ 327,002$
Unallocated Costs -$ -$
Subtotal of Second Allocation 327,002$ 327,002$
TOTAL FUNCTIONAL COSTS 3,827,346$ 3,827,346$
[1] Admin charges are excluded and re-stablished through this CAP analysis [2] Costs not allowable per Title 2 CFR Part 200
Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
16 - EXP
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-235- Equipment Services/Fleet Services First Second Allocation Allocation Total
Departmental Expenditures $ 3,238,310 $ 3,238,310 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 7,267 1,566 8,833 0001-141- City Clerk 7,013 1,343 8,356 0001-151- City Attorney 16,001 3,020 19,021 0001-171- Finance Administration 9,687 2,425 12,112 0001-172- Accounting 17,969 2,719 20,688 0001-173- Budget/Operating 5,949 1,213 7,163 0001-174- Payroll 5,138 1,096 6,234 0001-175- Treasury/Cash Management 12,654 2,236 14,890 0001-176- Accounts Payable 18,321 3,489 21,811 0001-177- Rev Collection 16,143 2,718 18,861 0001-178- Purchasing 9,235 1,844 11,080 0001-181- Human Resources 30,393 4,631 35,024 0001-232- Facility Maintenance and Administration 106,264 9,227 115,490 0001-235- Equipment Services/Fleet Services 50,786 50,786 0001-261- Information Technology Administration 14,719 14,719 0001-262- Telecommunications 26,212 26,212 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 197,758 197,758 - - -
- - -
- - -
- - -
- - -
Total Incoming Costs $ 262,034 $ 327,002 $ 589,036 Total Costs to be Allocated $ 3,500,344 $ 327,002 $ 3,827,346
COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
16 - Costs
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 Fleet Services 16.1
ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 4 0.446% 15,627 15,627 15,627 0001-141- City Clerk 4 0.446% 15,627 15,627 15,627 0001-151- City Attorney 11 1.228% 42,973 42,973 42,973 0001-171- Finance Administration 3 0.335% 11,720 11,720 11,720 0001-172- Accounting 7 0.781% 27,346 27,346 27,346 0001-173- Budget/Operating 4 0.446% 15,627 15,627 15,627 0001-174- Payroll 3 0.335% 11,720 11,720 11,720 0001-175- Treasury/Cash Management 4 0.446% 15,627 15,627 15,627 0001-176- Accounts Payable 2 0.223% 7,813 7,813 7,813 0001-177- Rev Collection 5 0.558% 19,533 19,533 19,533 0001-178- Purchasing 2 0.223% 7,813 7,813 7,813 0001-181- Human Resources 13 1.451% 50,786 50,786 50,786 0001-232- Facility Maintenance and Administration 34 3.795% 132,826 132,826 132,826 0001-235- Equipment Services/Fleet Services 13 1.451% 50,786 50,786 50,786 0001-261- Information Technology Administration 4 0.446% 15,627 15,627 1,662 17,289 0001-262- Telecommunications 4 0.446% 15,627 15,627 1,662 17,289 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.112% 3,907 3,907 416 4,322 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% 11,720 11,720 1,247 12,966 0001-105- COUNCIL/CITY COUNCIL DIV 11 1.228% 42,973 42,973 4,571 47,544 0001-121- POLICE COMMISSION DIV 2 0.223% 7,813 7,813 831 8,644 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 6 0.670% 23,440 23,440 2,493 25,933 0001-191- GF-POLICE ADMIN DIV 199 22.210% 777,420 777,420 82,685 860,106 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 2 0.223% 7,813 7,813 831 8,644 0001-194- GF-POLICE-COPS GRANT 1 0.112% 3,907 3,907 416 4,322 0001-196- GF-POLICE/REGULATORY 2 0.223% 7,813 7,813 831 8,644 0001-197- CAD DISPATCH SYST/COMM POL DIV 26 2.902% 101,572 101,572 10,803 112,376 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.112% 3,907 3,907 416 4,322 0001-201- GF-FIRE/ADMIN DIV 4 0.446% 15,627 15,627 1,662 17,289 0001-202- GF-FIRE/SUPRESSN DIV 82 9.152% 320,344 320,344 34,071 354,415 0001-203- GF-FIRE PREVENTION DIV 7 0.781% 27,346 27,346 2,909 30,255 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.112% 3,907 3,907 416 4,322 0001-206- GF-FIRE/OF. OF EMS DIV 2 0.223% 7,813 7,813 831 8,644 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 17 1.897% 66,413 66,413 7,064 73,476 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 7 0.781% 27,346 27,346 2,909 30,255 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 36 4.018% 140,639 140,639 14,958 155,597 0001-235- Equipment Services/Fleet Services
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
16 - Allocations
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 0001-235- Equipment Services/Fleet Services
0001-234- IT GIS 29 3.237% 113,292 113,292 12,050 125,342 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 16 1.786% 62,506 62,506 6,648 69,154 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1 0.112% 3,907 3,907 416 4,322 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 40 4.464% 156,265 156,265 16,620 172,886 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 10 1.116% 39,066 39,066 4,155 43,221 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 15 1.674% 58,600 58,600 6,233 64,832 0001-253- CM&NB/BOOKER T CTR (S-DIV) 36 4.018% 140,639 140,639 14,958 155,597 0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.223% 7,813 7,813 831 8,644 0001-254- GF-REC/SPCL EVENTS (S-DIV) 10 1.116% 39,066 39,066 4,155 43,221 0001-256- RECREATION SVCS/AQUATICS 37 4.129% 144,545 144,545 15,374 159,919 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.446% 15,627 15,627 1,662 17,289 0001-259- RECREATION SVCS/PLUNGE 1 0.112% 3,907 3,907 416 4,322 0001-260- RECREATION SVCS/CITIES OF SRVC 2 0.223% 7,813 7,813 831 8,644 0001-291- GF-ADMINISTRATIVE SERVICES 1 0.112% 3,907 3,907 416 4,322 0001-292- GF-STREET SWEEPING 1 0.112% 3,907 3,907 416 4,322 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.335% 11,720 11,720 1,247 12,966 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1 0.112% 3,907 3,907 416 4,322 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.112% 3,907 3,907 416 4,322 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 2 0.223% 7,813 7,813 831 8,644 0001-371- INTERNAL SERVICES-ADMIN 2 0.223% 7,813 7,813 831 8,644 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% 15,627 15,627 1,662 17,289 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% 50,786 50,786 5,402 56,188 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1014- EDA GRANT FUND - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 12 1.339% 46,880 46,880 4,986 51,866 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 13 1.451% 50,786 50,786 5,402 56,188 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 24 2.679% 93,759 93,759 9,972 103,731 1051- CR-ENGINEERING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 8 0.893% 31,253 31,253 3,324 34,577 1200- COR HOUSING ADMINISTRATION 3 0.335% 11,720 11,720 1,247 12,966 1201- CDBG - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 17 1.897% 66,413 66,413 7,064 73,476 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
16 - Allocations
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 0001-235- Equipment Services/Fleet Services
1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 3 0.335% 11,720 11,720 1,247 12,966 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% 11,720 11,720 1,247 12,966 4003- WASTEWATER 9 1.004% 35,160 35,160 3,740 38,899 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 4 0.446% 15,627 15,627 1,662 17,289 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% 7,813 7,813 831 8,644 4405- RHA-NYSTROM VILLAGE 1 0.112% 3,907 3,907 416 4,322 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% 3,907 3,907 416 4,322 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.558% 19,533 19,533 2,078 21,611 5003- EQUIPMENT SERVICES - 0.000% - - - - 5005- CAD DISPATCH SYSTEM 1 0.112% 3,907 3,907 416 4,322 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% 27,346 27,346 2,909 30,255 6051- POLICE & FIRE PENSION 24 2.679% 93,759 93,759 9,972 103,731 6052- GARFIELD PENSION FUND 1 0.112% 3,907 3,907 416 4,322 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
16 - Allocations
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 0001-235- Equipment Services/Fleet Services
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% $ 3,500,344 $ - $ 3,500,344 $ 327,002 $ 3,827,346 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
16 - Allocations
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-235- Equipment Services/Fleet Services
ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 15,627 15,627 0001-141- City Clerk 15,627 15,627
0001-151- City Attorney 42,973 42,973 0001-171- Finance Administration 11,720 11,720 0001-172- Accounting 27,346 27,346
0001-173- Budget/Operating 15,627 15,627 0001-174- Payroll 11,720 11,720
0001-175- Treasury/Cash Management 15,627 15,627 0001-176- Accounts Payable 7,813 7,813 0001-177- Rev Collection 19,533 19,533 0001-178- Purchasing 7,813 7,813 0001-181- Human Resources 50,786 50,786 0001-232- Facility Maintenance and Administration 132,826 132,826 0001-235- Equipment Services/Fleet Services 50,786 50,786 0001-261- Information Technology Administration 17,289 17,289 0001-262- Telecommunications 17,289 17,289 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 4,322 4,322 0001-907, 908- Non-Departmental - - - - -
- - -
- - -
- - -
- - -
RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 12,966 12,966 0001-105- COUNCIL/CITY COUNCIL DIV 47,544 47,544 0001-121- POLICE COMMISSION DIV 8,644 8,644 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 25,933 25,933 0001-191- GF-POLICE ADMIN DIV 860,106 860,106 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION 8,644 8,644 0001-194- GF-POLICE-COPS GRANT 4,322 4,322 0001-196- GF-POLICE/REGULATORY 8,644 8,644 0001-197- CAD DISPATCH SYST/COMM POL DIV 112,376 112,376 0001-199- GF-PARKING ENFORCEMENT DIV 4,322 4,322 0001-201- GF-FIRE/ADMIN DIV 17,289 17,289 0001-202- GF-FIRE/SUPRESSN DIV 354,415 354,415 0001-203- GF-FIRE PREVENTION DIV 30,255 30,255 0001-204- GF-FIRE/ SUPPORT DIV - - 0001-205- GF-FIRE/TRAINING DIV 4,322 4,322 0001-206- GF-FIRE/OF. OF EMS DIV 8,644 8,644 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 73,476 73,476 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV 30,255 30,255 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 155,597 155,597 0001-234- IT GIS 125,342 125,342
ALLOCATION SUMMARY
Citywide
Fleet
Services Total
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
16 - Summary
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-235- Equipment Services/Fleet Services
ALLOCATION SUMMARY
Citywide
Fleet
Services Total
0001-237- GF-I&M/ABATEMENT SVCS (DIV) 69,154 69,154 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 4,322 4,322 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 172,886 172,886 0001-242- GF-LS/REF SVCS(S-DIV) - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 43,221 43,221 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 64,832 64,832 0001-253- CM&NB/BOOKER T CTR (S-DIV) 155,597 155,597 0001-255- GF-CM TRANSPORTATN OPERATIONS 8,644 8,644 0001-254- GF-REC/SPCL EVENTS (S-DIV) 43,221 43,221 0001-256- RECREATION SVCS/AQUATICS 159,919 159,919 0001-257- RECREATION SVCS/CONVENTION CTR 17,289 17,289 0001-259- RECREATION SVCS/PLUNGE 4,322 4,322 0001-260- RECREATION SVCS/CITIES OF SRVC 8,644 8,644 0001-291- GF-ADMINISTRATIVE SERVICES 4,322 4,322 0001-292- GF-STREET SWEEPING 4,322 4,322 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 12,966 12,966 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 4,322 4,322 0001-364- GF-ECON DEV/PUBLIC ART DIV 4,322 4,322 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 8,644 8,644 0001-371- INTERNAL SERVICES-ADMIN 8,644 8,644 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX - - 1003- TRANSPORTATION OPERATIONS 17,289 17,289 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 56,188 56,188 1013- FIRE DEPT HAZMAT GRANT - - 1014- EDA GRANT FUND - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 51,866 51,866 1017- CHEVRON MODERNIZATN PROJ & CIA - - 1018- RENT CONTROL 56,188 56,188
1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 103,731 103,731 1051- CR-ENGINEERING - - 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS - - 1055- ENCROACHMENTS SVCS 34,577 34,577 1200- COR HOUSING ADMINISTRATION 12,966 12,966 1201- CDBG - -
1203- NEIGHBORHOOD STABILIZATION - - 1205- EMPLOYMENT & TRAINING 73,476 73,476 1207- NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGNCY - - 1209- CAL-HOME - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
16 - Summary
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-235- Equipment Services/Fleet Services
ALLOCATION SUMMARY
Citywide
Fleet
Services Total
1302- HOUSNG IN LIEU FEE - DEVELOPER - - 1303- KIDS FIRST INITIATIVE 12,966 12,966 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 12,966 12,966 4003- WASTEWATER 38,899 38,899
4005- MARINA - - 4006- STORM WATER - - 4008- KCRT - CABLE TELEVIS 17,289 17,289 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4102- RHA-HOPE 6 - - 4201- RHA-CAPITAL FUND - - 4401- RHA-HACIENDA - - 4404- RHA-NEVIN PLAZA 8,644 8,644 4405- RHA-NYSTROM VILLAGE 4,322 4,322 4406- RHA-RICHMOND VILLAGE ONE - - 4407- RHA-RICHMOND VILLAGE TWO - - 4408- RHA-RICHMOND VILLAGE THREE - - 4501- RHA-CENTRAL OFFICE COST CNTR 4,322 4,322 4502- RHA-HOUSING (RAD) CORPORATION - - 5001- INSURANCE RESERVES 21,611 21,611 5003- EQUIPMENT SERVICES - - 5005- CAD DISPATCH SYSTEM 4,322 4,322 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 30,255 30,255 6051- POLICE & FIRE PENSION 103,731 103,731 6052- GARFIELD PENSION FUND 4,322 4,322 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
16 - Summary
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-235- Equipment Services/Fleet Services
ALLOCATION SUMMARY
Citywide
Fleet
Services Total
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 $ 3,827,346 $ 3,827,346
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
16 - Summary
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures
DEPARTMENTAL EXPENSE DETAIL
0001-261- Information Technology Administration
Distribution Percentage 100.00%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 86,184$ S 86,184$
400002 - SALARIES & WAGES/Mgmt-Local 21 246,088 S 246,088 400003 - SALARIES & WAGES/Local 1021 93,963 S 93,963
400012 - COMP ABSENCES/Sick Leave - S -
400041 - OTHER PAY/Shift Differential 861 S 861
400049 - OTHER PAY/Auto Allowance 2,100 S 2,100
400054 - OTHER PAY/Vacation Lve Payout - S -
400066 - OTHER PAY/Assign Diff-non-PERS 1,252 S 1,252
400099 - SAL & WAGES/GRNT/PRJ EXP(CON) (36,490) S (36,490) 400103 - P-ROLL BEN/Medicare Tax-ER Shr 6,383 S 6,383
400105 - P-ROLL BEN/Health Insurance Be 88,406 S 88,406 400106 - P-ROLL BEN/Dental Insurance 7,129 S 7,129
400109 - P-ROLL BEN/Employee Assistance 172 S 172
400110 - P-ROLL BEN/Professional Dev-Mg 2,215 S 2,215
400111 - P-ROLL BEN/Vision 833 S 833
400112 - P-ROLL BEN/Life Insurance 1,509 S 1,509
400114 - P-ROLL BEN/Long Term Disabilit 3,702 S 3,702
400116 - P-ROLL BEN/Unemployment Ins 1,733 S 1,733
400117 - P-ROLL BEN/Personal/Prof Dev 455 S 455
400121 - P-ROLL BEN/Worker Comp-Clerica 10,439 S 10,439 400122 - P-ROLL BEN/Worker Comp-Prof 29,758 S 29,758
400127 - P-ROLL BEN/OPEB 17,390 S 17,390
400149 - P-ROLL BEN/PERS-Misc 56,931 S 56,931
400151 - P-ROLL BEN/PERS-Misc (UAL) 98,401 S 98,401
Subtotal Personnel Cost 719,413$ 719,413$
Operating Services & Supplies
400209 - PROF SVCS/Computer Sftwr Maint 384,315$ S 384,315$ 400231 - OFF EXP/Postage & Mailing 293 S 293
400232 - OFF EXP/Printing & Binding 190 S 190
400241 - TRAVEL & TRNG/Meal Allowance (64) S (64)
400242 - TRAVEL & TRNG/Mileage (107) S (107)
400243 - TRAVEL & TRNG/Conf, Mtng Trng 595 S 595
400298 - ADM EXP/Inventory Duplicating 2,270 S 2,270
400304 - RENTAL EXP/Equipment Rental 2,742 S 2,742
400341 - OFF SUPP/Office Supplies 1,009 S 1,009
400574 - COST POOL/(ISF)-Gen Liability 56,827 S 56,827
400592 - COST POOL/(CON)-Admin Charges (202,826) S (202,826) 400601 - NONCAP ASST/Comp Hrdware<5K 545,215 S 545,215
400702 - CAP OUTLAY/Computer Equp>5,000 21,780 S 21,780 Subtotal Operating Cost 812,239$ 812,239$
Spread
Method IT Administration
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
17 - EXP
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures
DEPARTMENTAL EXPENSE DETAIL
0001-261- Information Technology Administration
Distribution Percentage 100.00%
Expense Type $ Spread
Method IT Administration
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 202,826$ [1] 202,826 400702 - CAP OUTLAY/Computer Equp>5,000 (21,780) [2] (21,780) Subtotal Disallowed Costs 181,046$ 181,046$
DEPARTMENTAL EXPENDITURES 1,712,698$ 1,712,698$
Reallocation of Incoming Costs
First Allocation 129,646$ 1,842,345$
Unallocated Costs -$ -$
Subtotal of First Allocation 129,646$ 1,842,345$
Second Allocation 136,021$ 136,021$
Unallocated Costs -$ -$
Subtotal of Second Allocation 136,021$ 136,021$
TOTAL FUNCTIONAL COSTS 1,978,366$ 1,978,366$
[1] Admin charges are excluded and re-established through this CAP analysis [2] Costs unallowable per Title 2 CFR part 200.
Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
17 - EXP
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-261- Information Technology Administration First Second Allocation Allocation Total
Departmental Expenditures $ 1,712,698 $ 1,712,698 Incoming Costs
BLDG- Building Use $ 345 $ - $ 345 EQUIP- Equipment Use - - - 0001-131- City Manager's Office 2,930 631 3,562 0001-141- City Clerk 2,794 535 3,329 0001-151- City Attorney 11,273 2,209 13,482 0001-171- Finance Administration 4,954 1,240 6,193 0001-172- Accounting 14,108 2,133 16,241 0001-173- Budget/Operating 3,042 621 3,663 0001-174- Payroll 1,581 337 1,918 0001-175- Treasury/Cash Management 15,773 2,787 18,560 0001-176- Accounts Payable 1,432 273 1,705 0001-177- Rev Collection 20,121 3,387 23,509 0001-178- Purchasing 25,191 5,031 30,221 0001-181- Human Resources 10,476 1,595 12,071 0001-232- Facility Maintenance and Administration - - - 0001-235- Equipment Services/Fleet Services 15,627 1,662 17,289 0001-261- Information Technology Administration 31,891 31,891 0001-262- Telecommunications 8,065 8,065 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 2,134 2,134 0001-907, 908- Non-Departmental 71,489 71,489 - - -
- - -
- - -
- - -
- - -
Total Incoming Costs $ 129,646 $ 136,021 $ 265,668 Total Costs to be Allocated $ 1,842,345 $ 136,021 $ 1,978,366
COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
17 - Costs
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 IT Administration 17.1
ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office - 0.000% - - - 0001-141- City Clerk 9 0.599% 11,039 11,039 11,039 0001-151- City Attorney 17 1.132% 20,852 20,852 20,852 0001-171- Finance Administration 5 0.333% 6,133 6,133 6,133 0001-172- Accounting 8 0.533% 9,813 9,813 9,813 0001-173- Budget/Operating 5 0.333% 6,133 6,133 6,133 0001-174- Payroll 5 0.333% 6,133 6,133 6,133 0001-175- Treasury/Cash Management 7 0.466% 8,586 8,586 8,586 0001-176- Accounts Payable 2 0.133% 2,453 2,453 2,453 0001-177- Rev Collection 6 0.399% 7,360 7,360 7,360 0001-178- Purchasing 3 0.200% 3,680 3,680 3,680 0001-181- Human Resources 17 1.132% 20,852 20,852 20,852 0001-232- Facility Maintenance and Administration 29 1.931% 35,571 35,571 35,571 0001-235- Equipment Services/Fleet Services 12 0.799% 14,719 14,719 14,719 0001-261- Information Technology Administration 26 1.731% 31,891 31,891 31,891 0001-262- Telecommunications - 0.000% - - - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - 0.000% - - - - 0001-907, 908- Non-Departmental - 0.000% - - - -
RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 5 0.333% 6,133 6,133 503 6,636 0001-105- COUNCIL/CITY COUNCIL DIV 20 1.332% 24,532 24,532 2,014 26,546 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 410 27.297% 502,904 502,904 41,280 544,183 0001-192- GF-POLICE-PATROL/CIB 172 11.451% 210,974 210,974 17,317 228,292 0001-193- GF-POLICE/CRIME PREVENTION 10 0.666% 12,266 12,266 1,007 13,273 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 6 0.399% 7,360 7,360 604 7,964 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV 8 0.533% 9,813 9,813 805 10,618 0001-201- GF-FIRE/ADMIN DIV 21 1.398% 25,758 25,758 2,114 27,873 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV - 0.000% - - - - 0001-204- GF-FIRE/ SUPPORT DIV 16 1.065% 19,626 19,626 1,611 21,236 0001-205- GF-FIRE/TRAINING DIV 3 0.200% 3,680 3,680 302 3,982 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 12 0.799% 14,719 14,719 1,208 15,927 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 34 2.264% 41,704 41,704 3,423 45,127 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 12 0.799% 14,719 14,719 1,208 15,927 0001-234- IT GIS - 0.000% - - - - 0001-237- GF-I&M/ABATEMENT SVCS (DIV) - 0.000% - - - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 16 1.065% 19,626 19,626 1,611 21,236 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 57 3.795% 69,916 69,916 5,739 75,655 0001-261- Information Technology Administration
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
17 - Allocations
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 0001-261- Information Technology Administration
0001-242- GF-LS/REF SVCS(S-DIV) 37 2.463% 45,384 45,384 3,725 49,109 0001-243- GF-LIB&CL SVCS/LEAP DIV 52 3.462% 63,783 63,783 5,235 69,018 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 115 7.656% 141,058 141,058 11,578 152,637 0001-253- CM&NB/BOOKER T CTR (S-DIV) - 0.000% - - - - 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) - 0.000% - - - - 0001-256- RECREATION SVCS/AQUATICS - 0.000% - - - - 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC - 0.000% - - - - 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING 6 0.399% 7,360 7,360 604 7,964 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-364- GF-ECON DEV/PUBLIC ART DIV - 0.000% - - - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - 0.000% - - - - 0001-371- INTERNAL SERVICES-ADMIN - 0.000% - - - - 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 7 0.466% 8,586 8,586 705 9,291 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 3 0.200% 3,680 3,680 302 3,982 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1014- EDA GRANT FUND - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1 0.067% 1,227 1,227 101 1,327 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 21 1.398% 25,758 25,758 2,114 27,873 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 88 5.859% 107,940 107,940 8,860 116,800 1051- CR-ENGINEERING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 13 0.866% 15,946 15,946 1,309 17,255 1200- COR HOUSING ADMINISTRATION 8 0.533% 9,813 9,813 805 10,618 1201- CDBG - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 60 3.995% 73,596 73,596 6,041 79,637 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
17 - Allocations
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 0001-261- Information Technology Administration
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 6 0.399% 7,360 7,360 604 7,964 4003- WASTEWATER 48 3.196% 58,877 58,877 4,833 63,709 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 71 4.727% 87,088 87,088 7,148 94,237 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 12 0.799% 14,719 14,719 1,208 15,927 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 1 0.067% 1,227 1,227 101 1,327 5003- EQUIPMENT SERVICES - 0.000% - - - - 5005- CAD DISPATCH SYSTEM - 0.000% - - - - 5006- RMS RECORDS SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
17 - Allocations
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 0001-261- Information Technology Administration
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 1,502 100.000% $ 1,842,345 $ - $ 1,842,345 $ 136,021 $ 1,978,366 Allocation Basis: FY 20-21 Number of IT Units per Fund/Department Source of Allocation: Cost Allocation Information Technology - 2022.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
17 - Allocations
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-261- Information Technology Administration
ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office - - 0001-141- City Clerk 11,039 11,039 0001-151- City Attorney 20,852 20,852 0001-171- Finance Administration 6,133 6,133 0001-172- Accounting 9,813 9,813 0001-173- Budget/Operating 6,133 6,133 0001-174- Payroll 6,133 6,133 0001-175- Treasury/Cash Management 8,586 8,586 0001-176- Accounts Payable 2,453 2,453 0001-177- Rev Collection 7,360 7,360 0001-178- Purchasing 3,680 3,680 0001-181- Human Resources 20,852 20,852 0001-232- Facility Maintenance and Administration 35,571 35,571 0001-235- Equipment Services/Fleet Services 14,719 14,719 0001-261- Information Technology Administration 31,891 31,891 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 6,636 6,636 0001-105- COUNCIL/CITY COUNCIL DIV 26,546 26,546 0001-121- POLICE COMMISSION DIV - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - - 0001-191- GF-POLICE ADMIN DIV 544,183 544,183 0001-192- GF-POLICE-PATROL/CIB 228,292 228,292 0001-193- GF-POLICE/CRIME PREVENTION 13,273 13,273 0001-194- GF-POLICE-COPS GRANT - - 0001-196- GF-POLICE/REGULATORY 7,964 7,964 0001-197- CAD DISPATCH SYST/COMM POL DIV - - 0001-199- GF-PARKING ENFORCEMENT DIV 10,618 10,618 0001-201- GF-FIRE/ADMIN DIV 27,873 27,873 0001-202- GF-FIRE/SUPRESSN DIV - - 0001-203- GF-FIRE PREVENTION DIV - - 0001-204- GF-FIRE/ SUPPORT DIV 21,236 21,236 0001-205- GF-FIRE/TRAINING DIV 3,982 3,982 0001-206- GF-FIRE/OF. OF EMS DIV - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 15,927 15,927 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV 45,127 45,127 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 15,927 15,927 0001-234- IT GIS - -
ALLOCATION SUMMARY
IT
Administration Total
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
17 - Summary
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-261- Information Technology Administration
ALLOCATION SUMMARY
IT
Administration Total
0001-237- GF-I&M/ABATEMENT SVCS (DIV) - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 21,236 21,236 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 75,655 75,655 0001-242- GF-LS/REF SVCS(S-DIV) 49,109 49,109 0001-243- GF-LIB&CL SVCS/LEAP DIV 69,018 69,018 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 152,637 152,637 0001-253- CM&NB/BOOKER T CTR (S-DIV) - - 0001-255- GF-CM TRANSPORTATN OPERATIONS - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) - - 0001-256- RECREATION SVCS/AQUATICS - - 0001-257- RECREATION SVCS/CONVENTION CTR - - 0001-259- RECREATION SVCS/PLUNGE - - 0001-260- RECREATION SVCS/CITIES OF SRVC - - 0001-291- GF-ADMINISTRATIVE SERVICES - - 0001-292- GF-STREET SWEEPING 7,964 7,964 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 - - 1003- TRANSPORTATION OPERATIONS 9,291 9,291 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 3,982 3,982 1013- FIRE DEPT HAZMAT GRANT - - 1014- EDA GRANT FUND - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,327 1,327 1017- CHEVRON MODERNIZATN PROJ & CIA - - 1018- RENT CONTROL 27,873 27,873 1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 116,800 116,800 1051- CR-ENGINEERING - - 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS - - 1055- ENCROACHMENTS SVCS 17,255 17,255 1200- COR HOUSING ADMINISTRATION 10,618 10,618 1201- CDBG - - 1203- NEIGHBORHOOD STABILIZATION - - 1205- EMPLOYMENT & TRAINING 79,637 79,637 1207- NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGNCY - - 1209- CAL-HOME - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
17 - Summary
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-261- Information Technology Administration
ALLOCATION SUMMARY
IT
Administration Total
1302- HOUSNG IN LIEU FEE - DEVELOPER - - 1303- KIDS FIRST INITIATIVE - - 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 7,964 7,964 4003- WASTEWATER 63,709 63,709 4005- MARINA - - 4006- STORM WATER - - 4008- KCRT - CABLE TELEVIS 94,237 94,237 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 15,927 15,927 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 1,327 1,327 5003- EQUIPMENT SERVICES - - 5005- CAD DISPATCH SYSTEM - - 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 - - 6051- POLICE & FIRE PENSION - - 6052- GARFIELD PENSION FUND - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
17 - Summary
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-261- Information Technology Administration
ALLOCATION SUMMARY
IT
Administration Total
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 $ 1,978,366 $ 1,978,366
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
17 - Summary
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-262- Telecommunications
Distribution Percentage 100.00%
Expense Type $
Personnel
01262117 - GF-I.T./TELECOMMS (S-DIV)
400003 - SALARIES & WAGES/Local 1021 82,479$ S 82,479$
400042 - OTHER PAY/Stand By 28,543 S 28,543
400066 - OTHER PAY/Assign Diff-non-PERS 5,551 S 5,551
400103 - P-ROLL BEN/Medicare Tax-ER Shr 1,701 S 1,701
400105 - P-ROLL BEN/Health Insurance Be 24,652 S 24,652 400106 - P-ROLL BEN/Dental Insurance 1,814 S 1,814
400109 - P-ROLL BEN/Employee Assistance 44 S 44
400111 - P-ROLL BEN/Vision 212 S 212
400112 - P-ROLL BEN/Life Insurance 104 S 104
400114 - P-ROLL BEN/Long Term Disabilit 484 S 484
400116 - P-ROLL BEN/Unemployment Ins 441 S 441
400117 - P-ROLL BEN/Personal/Prof Dev 750 S 750
400123 - P-ROLL BEN/Workr Comp-Maint 11,838 S 11,838
400127 - P-ROLL BEN/OPEB 3,317 S 3,317
400149 - P-ROLL BEN/PERS-Misc 11,091 S 11,091
400151 - P-ROLL BEN/PERS-Misc (UAL) 25,231 S 25,231
01262217 - GF-INFO TECH/(GIS) (S-DIV) S -
400002 - SALARIES & WAGES/Mgmt-Local 21 126,419 S 126,419 400099 - SAL & WAGES/GRNT/PRJ EXP(CON) (161) S (161)
400103 - P-ROLL BEN/Medicare Tax-ER Shr 1,860 S 1,860
400105 - P-ROLL BEN/Health Insurance Be 11,013 S 11,013 400106 - P-ROLL BEN/Dental Insurance 1,814 S 1,814
400109 - P-ROLL BEN/Employee Assistance 44 S 44
400110 - P-ROLL BEN/Professional Dev-Mg 262 S 262
400111 - P-ROLL BEN/Vision 212 S 212
400112 - P-ROLL BEN/Life Insurance 482 S 482
400114 - P-ROLL BEN/Long Term Disabilit 1,210 S 1,210
400116 - P-ROLL BEN/Unemployment Ins 441 S 441
400122 - P-ROLL BEN/Worker Comp-Prof 11,300 S 11,300
400127 - P-ROLL BEN/OPEB 5,144 S 5,144
400149 - P-ROLL BEN/PERS-Misc 16,834 S 16,834
400151 - P-ROLL BEN/PERS-Misc (UAL) 25,231 S 25,231
01262417 - GF-INFO TECH/ERP&APP (S-DIV) S -
400002 - SALARIES & WAGES/Mgmt-Local 21 201,217 S 201,217 400054 - OTHER PAY/Vacation Lve Payout - S -
400066 - OTHER PAY/Assign Diff-non-PERS 1,275 S 1,275
400103 - P-ROLL BEN/Medicare Tax-ER Shr 3,020 S 3,020
400105 - P-ROLL BEN/Health Insurance Be 23,404 S 23,404 400106 - P-ROLL BEN/Dental Insurance 2,840 S 2,840
400109 - P-ROLL BEN/Employee Assistance 68 S 68
400110 - P-ROLL BEN/Professional Dev-Mg 1,000 S 1,000
400111 - P-ROLL BEN/Vision 332 S 332
400112 - P-ROLL BEN/Life Insurance 748 S 748
400114 - P-ROLL BEN/Long Term Disabilit 1,865 S 1,865
400116 - P-ROLL BEN/Unemployment Ins 690 S 690
400122 - P-ROLL BEN/Worker Comp-Prof 17,950 S 17,950
400127 - P-ROLL BEN/OPEB 8,171 S 8,171
DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide Telecomms
Support
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
18 - EXP
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-262- Telecommunications
Distribution Percentage 100.00%
Expense Type $
DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide Telecomms
Support
400149 - P-ROLL BEN/PERS-Misc 26,739 S 26,739
400151 - P-ROLL BEN/PERS-Misc (UAL) 39,949 S 39,949
Subtotal Personnel Cost 729,627$ 729,627$
Operating Services & Supplies
01262117 - GF-I.T./TELECOMMS (S-DIV)
400401 - UTILITIES/Tel & Telegraph 469,095$ S 469,095$
400501 - EQPT SERVS/Equipment R/M Serv 40,219 S 40,219
400592 - COST POOL/(CON)-Admin Charges (88,521) S (88,521) 400601 - NONCAP ASST/Comp Hrdware<5K 319 S 319
01262217 - GF-INFO TECH/(GIS) (S-DIV)
400209 - PROF SVCS/Computer Sftwr Maint 38,285 S 38,285 400220 - PROF SVCS/Info Tech Services 995 S 995
400592 - COST POOL/(CON)-Admin Charges (30,357) S (30,357) 01262417 - GF-INFO TECH/ERP&APP (S-DIV)
400502 - EQPT SERVS/Software Maint 406,091 S 406,091
400592 - COST POOL/(CON)-Admin Charges (108,153) S (108,153) 01262917 - GF-INFO TECH/DSKTP SPT(S-DIV)
400592 - COST POOL/(CON)-Admin Charges (20,313) S (20,313) Subtotal Operating Cost 707,660$ 707,660$
Disallowed Expenses
01262117 - GF-I.T./TELECOMMS (S-DIV) -
400592 - COST POOL/(CON)-Admin Charges 88,521 [1] 88,521$ 01262217 - GF-INFO TECH/(GIS) (S-DIV) -
400592 - COST POOL/(CON)-Admin Charges 30,357 [1] 30,357 01262417 - GF-INFO TECH/ERP&APP (S-DIV) -
400592 - COST POOL/(CON)-Admin Charges 108,153 [1] 108,153 01262917 - GF-INFO TECH/DSKTP SPT(S-DIV) -
400592 - COST POOL/(CON)-Admin Charges 20,313 [1] 20,313 Subtotal Disallowed Costs 247,343$ 247,343$
DEPARTMENTAL EXPENDITURES 1,684,630$ 1,684,630$
Reallocation of Incoming Costs
First Allocation 121,963$ 1,806,593$
Unallocated Costs -$ -$
Subtotal of First Allocation 121,963$ 1,806,593$
Second Allocation 100,655$ 100,655$
Unallocated Costs -$ -$
Subtotal of Second Allocation 100,655$ 100,655$
TOTAL FUNCTIONAL COSTS 1,907,248$ 1,907,248$
[1] Admin charges are excluded and re-established through this CAP analysis Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
18 - EXP
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-262- Telecommunications First Second
Allocation Allocation Total
Departmental Expenditures $ 1,684,630 $ 1,684,630 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 2,961 638 3,599 0001-141- City Clerk 2,822 540 3,362 0001-151- City Attorney 6,478 1,221 7,699 0001-171- Finance Administration 5,040 1,262 6,301 0001-172- Accounting 17,101 2,585 19,686 0001-173- Budget/Operating 3,095 631 3,726 0001-174- Payroll 1,581 337 1,918 0001-175- Treasury/Cash Management 21,244 3,754 24,998 0001-176- Accounts Payable 8,360 1,592 9,952 0001-177- Rev Collection 27,101 4,562 31,663 0001-178- Purchasing - - - 0001-181- Human Resources 10,555 1,607 12,162 0001-232- Facility Maintenance and Administration - - - 0001-235- Equipment Services/Fleet Services 15,627 1,662 17,289 0001-261- Information Technology Administration - - - 0001-262- Telecommunications 8,065 8,065 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 72,199 72,199 - - -
- - -
- - -
- - -
- - -
Total Incoming Costs $ 121,963 $ 100,655 $ 222,618 Total Costs to be Allocated $ 1,806,593 $ 100,655 $ 1,907,248
COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
18 - Costs
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 Telecomms Support 18.1
ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 4 0.446% 8,065 8,065 8,065 0001-141- City Clerk 4 0.446% 8,065 8,065 8,065 0001-151- City Attorney 11 1.228% 22,179 22,179 22,179 0001-171- Finance Administration 3 0.335% 6,049 6,049 6,049 0001-172- Accounting 7 0.781% 14,114 14,114 14,114 0001-173- Budget/Operating 4 0.446% 8,065 8,065 8,065 0001-174- Payroll 3 0.335% 6,049 6,049 6,049 0001-175- Treasury/Cash Management 4 0.446% 8,065 8,065 8,065 0001-176- Accounts Payable 2 0.223% 4,033 4,033 4,033 0001-177- Rev Collection 5 0.558% 10,081 10,081 10,081 0001-178- Purchasing 2 0.223% 4,033 4,033 4,033 0001-181- Human Resources 13 1.451% 26,212 26,212 26,212 0001-232- Facility Maintenance and Administration 34 3.795% 68,554 68,554 68,554 0001-235- Equipment Services/Fleet Services 13 1.451% 26,212 26,212 26,212 0001-261- Information Technology Administration 4 0.446% 8,065 8,065 8,065 0001-262- Telecommunications 4 0.446% 8,065 8,065 8,065 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.112% 2,016 2,016 129 2,145 0001-907, 908- Non-Departmental - 0.000% - - - -
RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 3 0.335% 6,049 6,049 388 6,436 0001-105- COUNCIL/CITY COUNCIL DIV 11 1.228% 22,179 22,179 1,421 23,600 0001-121- POLICE COMMISSION DIV 2 0.223% 4,033 4,033 258 4,291 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 6 0.670% 12,098 12,098 775 12,873 0001-191- GF-POLICE ADMIN DIV 199 22.210% 401,241 401,241 25,713 426,954 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 2 0.223% 4,033 4,033 258 4,291 0001-194- GF-POLICE-COPS GRANT 1 0.112% 2,016 2,016 129 2,145 0001-196- GF-POLICE/REGULATORY 2 0.223% 4,033 4,033 258 4,291 0001-197- CAD DISPATCH SYST/COMM POL DIV 26 2.902% 52,423 52,423 3,359 55,783 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.112% 2,016 2,016 129 2,145 0001-201- GF-FIRE/ADMIN DIV 4 0.446% 8,065 8,065 517 8,582 0001-202- GF-FIRE/SUPRESSN DIV 82 9.152% 165,336 165,336 10,595 175,931 0001-203- GF-FIRE PREVENTION DIV 7 0.781% 14,114 14,114 904 15,018 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.112% 2,016 2,016 129 2,145 0001-206- GF-FIRE/OF. OF EMS DIV 2 0.223% 4,033 4,033 258 4,291 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 17 1.897% 34,277 34,277 2,197 36,473 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 7 0.781% 14,114 14,114 904 15,018 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 36 4.018% 72,586 72,586 4,652 77,238 0001-234- IT GIS 29 3.237% 58,472 58,472 3,747 62,219 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 16 1.786% 32,261 32,261 2,067 34,328 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1 0.112% 2,016 2,016 129 2,145 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 40 4.464% 80,651 80,651 5,168 85,820 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 10 1.116% 20,163 20,163 1,292 21,455 0001-262- Telecommunications
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
18 - Allocations
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 0001-262- Telecommunications
0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 15 1.674% 30,244 30,244 1,938 32,182 0001-253- CM&NB/BOOKER T CTR (S-DIV) 36 4.018% 72,586 72,586 4,652 77,238 0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.223% 4,033 4,033 258 4,291 0001-254- GF-REC/SPCL EVENTS (S-DIV) 10 1.116% 20,163 20,163 1,292 21,455 0001-256- RECREATION SVCS/AQUATICS 37 4.129% 74,603 74,603 4,781 79,383 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.446% 8,065 8,065 517 8,582 0001-259- RECREATION SVCS/PLUNGE 1 0.112% 2,016 2,016 129 2,145 0001-260- RECREATION SVCS/CITIES OF SRVC 2 0.223% 4,033 4,033 258 4,291 0001-291- GF-ADMINISTRATIVE SERVICES 1 0.112% 2,016 2,016 129 2,145 0001-292- GF-STREET SWEEPING 1 0.112% 2,016 2,016 129 2,145 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.335% 6,049 6,049 388 6,436 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1 0.112% 2,016 2,016 129 2,145 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.112% 2,016 2,016 129 2,145 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 2 0.223% 4,033 4,033 258 4,291 0001-371- INTERNAL SERVICES-ADMIN 2 0.223% 4,033 4,033 258 4,291 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% 8,065 8,065 517 8,582 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% 26,212 26,212 1,680 27,891 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1014- EDA GRANT FUND - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 12 1.339% 24,195 24,195 1,551 25,746 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 13 1.451% 26,212 26,212 1,680 27,891 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 24 2.679% 48,391 48,391 3,101 51,492 1051- CR-ENGINEERING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 8 0.893% 16,130 16,130 1,034 17,164 1200- COR HOUSING ADMINISTRATION 3 0.335% 6,049 6,049 388 6,436 1201- CDBG - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 17 1.897% 34,277 34,277 2,197 36,473 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 3 0.335% 6,049 6,049 388 6,436 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% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
18 - Allocations
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 0001-262- Telecommunications
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% 6,049 6,049 388 6,436 4003- WASTEWATER 9 1.004% 18,147 18,147 1,163 19,309 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 4 0.446% 8,065 8,065 517 8,582 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% 4,033 4,033 258 4,291 4405- RHA-NYSTROM VILLAGE 1 0.112% 2,016 2,016 129 2,145 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% 2,016 2,016 129 2,145 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.558% 10,081 10,081 646 10,727 5003- EQUIPMENT SERVICES - 0.000% - - - - 5005- CAD DISPATCH SYSTEM 1 0.112% 2,016 2,016 129 2,145 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% 14,114 14,114 904 15,018 6051- POLICE & FIRE PENSION 24 2.679% 48,391 48,391 3,101 51,492 6052- GARFIELD PENSION FUND 1 0.112% 2,016 2,016 129 2,145 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
18 - Allocations
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 0001-262- Telecommunications
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% $ 1,806,593 $ - $ 1,806,593 $ 100,655 $ 1,907,248 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
18 - Allocations
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-262- Telecommunications
ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 8,065 8,065 0001-141- City Clerk 8,065 8,065 0001-151- City Attorney 22,179 22,179 0001-171- Finance Administration 6,049 6,049 0001-172- Accounting 14,114 14,114 0001-173- Budget/Operating 8,065 8,065 0001-174- Payroll 6,049 6,049 0001-175- Treasury/Cash Management 8,065 8,065 0001-176- Accounts Payable 4,033 4,033 0001-177- Rev Collection 10,081 10,081 0001-178- Purchasing 4,033 4,033 0001-181- Human Resources 26,212 26,212 0001-232- Facility Maintenance and Administration 68,554 68,554 0001-235- Equipment Services/Fleet Services 26,212 26,212 0001-261- Information Technology Administration 8,065 8,065 0001-262- Telecommunications 8,065 8,065 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 2,145 2,145 0001-907, 908- Non-Departmental - - - - - - - - - - - - - - - - -
RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 6,436 6,436 0001-105- COUNCIL/CITY COUNCIL DIV 23,600 23,600 0001-121- POLICE COMMISSION DIV 4,291 4,291 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 12,873 12,873 0001-191- GF-POLICE ADMIN DIV 426,954 426,954 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION 4,291 4,291 0001-194- GF-POLICE-COPS GRANT 2,145 2,145 0001-196- GF-POLICE/REGULATORY 4,291 4,291 0001-197- CAD DISPATCH SYST/COMM POL DIV 55,783 55,783 0001-199- GF-PARKING ENFORCEMENT DIV 2,145 2,145 0001-201- GF-FIRE/ADMIN DIV 8,582 8,582 0001-202- GF-FIRE/SUPRESSN DIV 175,931 175,931 0001-203- GF-FIRE PREVENTION DIV 15,018 15,018 0001-204- GF-FIRE/ SUPPORT DIV - - 0001-205- GF-FIRE/TRAINING DIV 2,145 2,145 0001-206- GF-FIRE/OF. OF EMS DIV 4,291 4,291 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 36,473 36,473 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV 15,018 15,018 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 77,238 77,238 0001-234- IT GIS 62,219 62,219
ALLOCATION SUMMARY
Citywide
Telecomms
Support Total
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
18 - Summary
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-262- Telecommunications
ALLOCATION SUMMARY
Citywide
Telecomms
Support Total
0001-237- GF-I&M/ABATEMENT SVCS (DIV) 34,328 34,328 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 2,145 2,145 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 85,820 85,820 0001-242- GF-LS/REF SVCS(S-DIV) - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 21,455 21,455 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 32,182 32,182 0001-253- CM&NB/BOOKER T CTR (S-DIV) 77,238 77,238 0001-255- GF-CM TRANSPORTATN OPERATIONS 4,291 4,291 0001-254- GF-REC/SPCL EVENTS (S-DIV) 21,455 21,455 0001-256- RECREATION SVCS/AQUATICS 79,383 79,383 0001-257- RECREATION SVCS/CONVENTION CTR 8,582 8,582 0001-259- RECREATION SVCS/PLUNGE 2,145 2,145 0001-260- RECREATION SVCS/CITIES OF SRVC 4,291 4,291 0001-291- GF-ADMINISTRATIVE SERVICES 2,145 2,145 0001-292- GF-STREET SWEEPING 2,145 2,145 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 6,436 6,436 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 2,145 2,145 0001-364- GF-ECON DEV/PUBLIC ART DIV 2,145 2,145 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 4,291 4,291 0001-371- INTERNAL SERVICES-ADMIN 4,291 4,291 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX - - 1003- TRANSPORTATION OPERATIONS 8,582 8,582 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 27,891 27,891 1013- FIRE DEPT HAZMAT GRANT - - 1014- EDA GRANT FUND - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 25,746 25,746 1017- CHEVRON MODERNIZATN PROJ & CIA - - 1018- RENT CONTROL 27,891 27,891 1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 51,492 51,492 1051- CR-ENGINEERING - - 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS - - 1055- ENCROACHMENTS SVCS 17,164 17,164 1200- COR HOUSING ADMINISTRATION 6,436 6,436 1201- CDBG - - 1203- NEIGHBORHOOD STABILIZATION - - 1205- EMPLOYMENT & TRAINING 36,473 36,473 1207- NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGNCY - - 1209- CAL-HOME - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
18 - Summary
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-262- Telecommunications
ALLOCATION SUMMARY
Citywide
Telecomms
Support Total
1302- HOUSNG IN LIEU FEE - DEVELOPER - - 1303- KIDS FIRST INITIATIVE 6,436 6,436 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 6,436 6,436 4003- WASTEWATER 19,309 19,309 4005- MARINA - - 4006- STORM WATER - - 4008- KCRT - CABLE TELEVIS 8,582 8,582 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4102- RHA-HOPE 6 - - 4201- RHA-CAPITAL FUND - - 4401- RHA-HACIENDA - - 4404- RHA-NEVIN PLAZA 4,291 4,291 4405- RHA-NYSTROM VILLAGE 2,145 2,145 4406- RHA-RICHMOND VILLAGE ONE - - 4407- RHA-RICHMOND VILLAGE TWO - - 4408- RHA-RICHMOND VILLAGE THREE - - 4501- RHA-CENTRAL OFFICE COST CNTR 2,145 2,145 4502- RHA-HOUSING (RAD) CORPORATION - - 5001- INSURANCE RESERVES 10,727 10,727 5003- EQUIPMENT SERVICES - - 5005- CAD DISPATCH SYSTEM 2,145 2,145 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 15,018 15,018 6051- POLICE & FIRE PENSION 51,492 51,492 6052- GARFIELD PENSION FUND 2,145 2,145 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
18 - Summary
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-262- Telecommunications
ALLOCATION SUMMARY
Citywide
Telecomms
Support Total
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 $ 1,907,248 $ 1,907,248
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
18 - Summary
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop Distribution Percentage 100.00%
Expense Type $
Personnel
400003 - SALARIES & WAGES/Local 1021 46,466$ S 46,466$
400103 - P-ROLL BEN/Medicare Tax-ER Shr 676 S 676
400105 - P-ROLL BEN/Health Insurance Be 7,864 S 7,864
400106 - P-ROLL BEN/Dental Insurance 1,512 S 1,512
400109 - P-ROLL BEN/Employee Assistance 36 S 36
400111 - P-ROLL BEN/Vision 177 S 177
400112 - P-ROLL BEN/Life Insurance 87 S 87
400114 - P-ROLL BEN/Long Term Disabilit 403 S 403
400116 - P-ROLL BEN/Unemployment Ins 367 S 367
400118 - P-ROLL BEN/WC-Injury Appointmt 178 S 178
400121 - P-ROLL BEN/Worker Comp-Clerica 5,360 S 5,360
400127 - P-ROLL BEN/OPEB 1,973 S 1,973
400149 - P-ROLL BEN/PERS-Misc 6,261 S 6,261
400151 - P-ROLL BEN/PERS-Misc (UAL) 21,026 S 21,026
Subtotal Personnel Cost 92,387$ 92,387$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 7,987$ S 7,987
400232 - OFF EXP/Printing & Binding (69) S (69)
400233 - OFF EXP/Copying & Duplicating 11,330 S 11,330
400304 - RENTAL EXP/Equipment Rental 37,774 S 37,774
400323 - MISC EXP/Bad Debts 7 S 7
400341 - OFF SUPP/Office Supplies 1,087 S 1,087
400392 - TAXES/Sales Tax 2,994 S 2,994
400592 - COST POOL/(CON)-Admin Charges (49,002) S (49,002) Subtotal Operating Cost 12,109$ 12,109$
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 49,002$ [1] 49,002$ Subtotal Disallowed Costs 49,002$ 49,002$
DEPARTMENTAL EXPENDITURES 153,498$ 153,498$
Reallocation of Incoming Costs
First Allocation 16,600$ 170,097$
Unallocated Costs -$ -$
Subtotal of First Allocation 16,600$ 170,097$
Second Allocation 14,204$ 14,204$
Unallocated Costs -$ -$
Subtotal of Second Allocation 14,204$ 14,204$
TOTAL FUNCTIONAL COSTS 184,301$ 184,301$
[1] Admin charges are excluded and re-established through this CAP analysis Notes
DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Mailroom/Dupl.
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
19 - EXP
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-263- IT/Mailroom and Duplication, GIS, ERP and DesktopFirst Second Allocation Allocation Total
Departmental Expenditures $ 153,498 $ 153,498 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 458 99 557 0001-141- City Clerk 447 86 533 0001-151- City Attorney 1,015 192 1,207 0001-171- Finance Administration 459 115 574 0001-172- Accounting 1,373 208 1,580 0001-173- Budget/Operating 282 58 340 0001-174- Payroll 395 84 480 0001-175- Treasury/Cash Management 1,585 280 1,865 0001-176- Accounts Payable 696 133 829 0001-177- Rev Collection 2,022 340 2,363 0001-178- Purchasing - - - 0001-181- Human Resources 1,944 297 2,241 0001-232- Facility Maintenance and Administration - - - 0001-235- Equipment Services/Fleet Services 3,907 416 4,322 0001-261- Information Technology Administration - - - 0001-262- Telecommunications 2,016 129 2,145 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 11,769 11,769 - - -
- - -
- - -
- - -
- - -
Total Incoming Costs $ 16,600 $ 14,204 $ 30,803 Total Costs to be Allocated $ 170,097 $ 14,204 $ 184,301
COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
19 - Costs
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 Mailroom/Dupl. 19.1
ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 9 0.062% 105 105 105 0001-141- City Clerk 1,002 6.598% 11,224 11,224 11,224 0001-151- City Attorney 204 1.345% 2,287 2,287 2,287 0001-171- Finance Administration 1,207 7.952% 13,526 13,526 13,526 0001-172- Accounting - 0.000% - - - 0001-173- Budget/Operating 155 1.018% 1,731 1,731 1,731 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 - 0.000% - - - 0001-235- Equipment Services/Fleet Services - 0.000% - - - 0001-261- Information Technology Administration 190 1.254% 2,134 2,134 2,134 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% - - - -
RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 30 0.199% 338 338 35 372 0001-105- COUNCIL/CITY COUNCIL DIV 9 0.056% 96 96 10 106 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 - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION - 0.000% - - - - 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 8 0.050% 86 86 9 94 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 - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 818 5.384% 9,158 9,158 935 10,093 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV - 0.000% - - - - 0001-206- GF-FIRE/OF. OF EMS DIV 445 2.930% 4,984 4,984 509 5,493 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 61 0.399% 678 678 69 747 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) - 0.000% - - - - 0001-234- IT GIS 183 1.206% 2,051 2,051 209 2,261 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 2,462 16.212% 27,577 27,577 2,816 30,393 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
19 - Allocations
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 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 0001-241- GF-LIB&CL SVC/L-ADM DIV 22 0.146% 249 249 25 275 0001-242- GF-LS/REF SVCS(S-DIV) 346 2.280% 3,878 3,878 396 4,274 0001-243- GF-LIB&CL SVCS/LEAP DIV - 0.000% - - - - 0001-244- GF-LIB&CL SVC/P-ART DIV 27 0.176% 299 299 30 329 0001-251- GF-RECREATION ADM DIV 14 0.089% 152 152 15 167 0001-253- CM&NB/BOOKER T CTR (S-DIV) 141 0.925% 1,574 1,574 161 1,735 0001-255- GF-CM TRANSPORTATN OPERATIONS 93 0.611% 1,039 1,039 106 1,145 0001-254- GF-REC/SPCL EVENTS (S-DIV) - 0.000% - - - - 0001-256- RECREATION SVCS/AQUATICS - 0.000% - - - - 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC - 0.000% - - - - 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 226 1.490% 2,535 2,535 259 2,793 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 139 0.914% 1,555 1,555 159 1,714 0001-364- GF-ECON DEV/PUBLIC ART DIV 27 0.175% 297 297 30 327 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - 0.000% - - - - 0001-371- INTERNAL SERVICES-ADMIN - 0.000% - - - - 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS - 0.000% - - - - 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND 1,407 9.264% 15,757 15,757 1,609 17,367 1006- OUTSIDE FUNDED SVCS - GRANTS 147 0.967% 1,646 1,646 168 1,814 1007- EMERGENCY MED SERV - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST - 0.000% - - - - 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1014- EDA GRANT FUND - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - 0.000% - - - - 1017- CHEVRON MODERNIZATN PROJ & CIA 362 2.381% 4,050 4,050 414 4,463 1018- RENT CONTROL 3,664 24.128% 41,041 41,041 4,191 45,232 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 910 5.994% 10,196 10,196 1,041 11,237 1051- CR-ENGINEERING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION - 0.000% - - - - 1201- CDBG - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING - 0.000% - - - - 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 358 2.359% 4,012 4,012 410 4,422 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
19 - Allocations