Richmond City Council
April 18, 2023

PLEASE NOTE: HYBRID MEETING FORMAT

AMENDED AGENDA
*SPECIAL MEETING OF THE RICHMOND HOUSING AUTHORITY
*REGULAR MEETING OF THE RICHMOND CITY COUNCIL

Tuesday, April 18, 2023, 4:30 p.m.

Community Services Building
440 Civic Center Plaza
Richmond, CA 94804
Members:

Eduardo Martinez, Mayor at Large
Melvin Willis, Councilmember District 1
Cesar Zepeda, Councilmember District 2
Doria Robinson, Councilmember District 3
Soheila Bana, Councilmember District 4
Gayle McLaughlin, Vice Mayor, District 5
Claudia Jimenez, Councilmember District 6
Jaycine Scott, Housing Authority Tenant Commissioner
NOTICE: SEATING IN THE CHAMBERS WILL BE LIMITED TO THE FIRST 39 PEOPLE AND MASKS ARE STRONGLY ENCOURAGED.

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Pages
4 A. OPEN SESSION TO HEAR PUBLIC COMMENT BEFORE CLOSED SESSION 4:30 p.m.

B. ROLL CALL
C. CLOSED SESSION
.

C.1 CONFERENCE WITH LEGAL COUNSEL- WORKERS’ COMPENSATION CLAIMS (Pursuant to Government Code § 54956.95)
Claimant: Employee - Police Department
Five Claims: 18000105COR, 17000123COR, 21000065COR,
21000140COR, 21000141COR
Agency Claimed Against: City of Richmond
•
C.2 CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION (paragraph (1) of Subdivision [d] of Government Code Section 54956.9) • Winehaven v. City of Richmond
• Guidiville Rancheria of California, et al. v. United States of America, et al. • North Coast Rivers Alliance et al./Point Molate Alliance et al. v. City of Richmond
C.3 CONFERENCE WITH LABOR NEGOTIATORS (Government Code Section 54957.6)
Agency Representatives: Sharrone Taylor and Jack Hughes• Employee organizations:

1. SEIU Local 1021 Full Time Unit and Part Time Unit

2. IFPTE Local 21 Mid-Level Management Unit
and Executive Management Units

3. Richmond Police Officers Association RPOA

4. Richmond Police Management Association RPMA

5. IAFF Local 188

6. Richmond Fire Management Association RFMA
5 C.4 CONFERENCE WITH REAL PROPERTY NEGOTIATOR (Government Code Section 54956.8)
• Property: 1324 Canal Boulevard (General Warehouse, Port of Richmond) Agency negotiator: Dave Aleshire, Lizeht Zepeda, and Nannette Beacham Negotiating parties: Richmond Grown
Under negotiation: Price and terms of payment
• Property: South 45th Street to the west, Wall Avenue to the south, Interstate 80 to the east, and the BART tracks to the north Agency negotiators: Anita Luck, Lina Velasco, Jesus Morales, and Nannette Beacham
Negotiating parties: Miraflores Community Devco, LLC
Under negotiation: Price and terms of payment
D. PUBLIC COMMENT BEFORE CLOSED SESSION (limited to items on the Closed Session agenda only)
E. ADJOURN TO CLOSED SESSION
________________________________________________________ 6 F. SPECIAL MEETING OF THE RICHMOND HOUSING AUTHORITY
6:25 p.m.

G. PLEDGE OF ALLEGIANCE
H. ROLL CALL
I. STATEMENT OF CONFLICT OF INTEREST
J. AGENDA REVIEW
K. HOUSING AUTHORITY CONSENT CALENDAR
K.1 Contract Amendment With Intergraded Security Management Group For Security Services
14 ADOPT a resolution approving a fourth contract amendment with Intergraded Security Management Group (ISMG) for security services at Nevin Plaza, in the amount of $211,000, for a total contract amount not to exceed $2,389,511 - Richmond Housing Authority (Gabino Arredondo 510-620-6606).

K.2 Cost Allocation Plan 66
ADOPT a resolution approving the Title 2 Code of Federal Regulations 200 Compliant Version Cost Allocation Plan - Richmond Housing Authority/Finance Department (Gabino Arredondo 510-620-6606/ Rita Martinez 510-621-1546).

L. ADJOURNMENT
_______________________________________________________ 7 M. REGULAR MEETING OF THE RICHMOND CITY COUNCIL
6:30 p.m.

N. ROLL CALL
O. STATEMENT OF CONFLICT OF INTEREST
P. AGENDA REVIEW
Q. REPORT FROM THE CITY ATTORNEY OF FINAL DECISIONS MADE DURING

CLOSED SESSION
R. REPORT FROM THE CITY MANAGER (public comment allowed under Open Forum) S. REPORTS OF OFFICERS: REFERRALS TO STAFF, AND GENERAL REPORTS (INCLUDING AB 1234 REPORTS)(limited to two minutes per Councilmember) (public comments allowed under Open Forum)
T. REPORT FROM THE REIMAGINING TASK FORCE - 3rd Tuesday (public comment allowed under Open Forum)
U. OPEN FORUM FOR PUBLIC COMMENT
(public comment on items that remain on the Consent Calendar or items not on the agenda - limited to 2 minutes unless otherwise specified - Back and forth dialogue with the Council is prohibited)
V. CITY COUNCIL CONSENT CALENDAR
(All items placed under the Consent Calendar are considered to be routine and noncontroversial. These items will be enacted upon together with a motion and second, without discussion, of any member of the City Council, and each item shall be deemed to have received the action recommended.)
V.1 City Council
V.1.a Compile a List of Existing Senior Programs/Services and Identify Gaps
364
DIRECT staff to compile an interdepartmental list, to be provided to the City Council prior to May 5, 2023, of all programs, services and projects currently available to our senior population and identify gaps in various areas - Vice Mayor Gayle McLaughlin (510-620-6366).

V.2 Community Development
V.2.a Purchase of K-rails with Gawk Screens for Temporary Bay Trail Detour at Castro Encampment
366
APPROVE the purchase of K-rails with gawk screens from
48Barriers, in an amount not to exceed $41,129.75, which includes a 15 percent contingency of $5,364.75 – Community Development Department (Lina Velasco/Jesus Morales 510-620-6649).
8 V.2.b Zoning Ordinance and Zoning to codify the Richmond Livable Corridors Form-Based Code (FBC) as new Series 15.04.400 in the Richmond Municipal Code (RMC), and related consistency
amendments
378
ADOPT an ordinance (second reading) adopting the proposed Zoning Text and Map Amendments adding a new Series 15.04.400 Form-Based Code Zoning Districts in the Richmond Municipal Code (RMC) and Zoning Map, as well as associated amendments to Series 100 and 800 of the RMC – Community Development Department (Lina Velasco/Hector Rojas 510-621-1220/ Roberta Feliciano 510- 620-6662).

V.3 Economic Development
V.3.a Authorization to Apply for Maritime Administration Grants 794 ADOPT a resolution authorizing the city manager or their designee to submit grant applications for any and all Maritime Administration grants for which the City of Richmond is eligible, to execute all necessary and related agreements; and to ACCEPT and
APPROPRIATE grant awards into the General Fund – Economic Development Department (Nannette Beacham/Lizeht Zepeda/Lilia Corral 510-620-6512).

V.4 Finance Department
V.4.a Resolution Changing the Due Date of Business Tax for Rental Properties from March 1, 2023 to July 1, 2023
799
ADOPT a resolution temporarily changing the due date for business tax payments from rental businesses from March 1 to July 1 for calendar year 2023 – Finance Department (Nickie Mastay/Mubeen Qader/Antonio Banuelos 510-620-6741).

V.5 Library and Community Services
V.5.a Richmond Rapid Response Fund (R3F) Update 804
RECEIVE a written report from the Richmond Rapid Response Fund Program (R3F) including updates on funds disbursed, residents served, and strategic plan and guaranteed income program development – Community Development Department/Community Services Department (Lina Velasco 510-620-6841/LaShonda White 510-620-6828). This item was continued from the April 4, 2023, meeting.
9 V.6 Mayor's Office 857
V.6.a Proclamation Recognizing the 54th Annual Professional Municipal Clerks' Week
858
PROCLAMATION recognizing the week of April 30 through May 6, 2023, as 54th Annual Professional Municipal Clerks’ Week in the City of Richmond - Mayor's Office (Mayor Eduardo Martinez 510-620- 6503).

V.6.b Appointments to Municipal Wastewater Oversight Ad Hoc Committee 859 APPROVE the appointments of Mayor Eduardo Martinez,
Councilmember Cesar Zepeda, and Councilmember Doria Robinson to the Municipal Wastewater Oversight Ad Hoc Committee — Mayor's Office (Mayor Eduardo Martinez 510-620-6503)
V.6.c Appointment to the Commission on Aging 861
APPOINT Bryan M. Harris to the Commission on Aging, to fill an unexpired term, Term Expires May 19, 2026 - Mayor’s Office (Mayor Eduardo Martinez 510-620-6503).

V.6.d Appointment to the Recreation and Parks Commission 864 APPOINT Arleide Santos to the Recreations and Parks Commission, to fill an unexpired term, Term Expires October 26, 2024 - Mayor’s Office (Mayor Eduardo Martinez 510-620-6503).

V.6.e Appointment to the Richmond Youth Council 868
APPOINT Elena Velazquez to the Youth Council, term expires, October 1, 2024 – Mayor's Office (Mayor Eduardo Martinez 510-620- 6503).

V.6.f Appointment to the Personnel Board 872
APPOINT Philip Front to the Personnel Board, to fill an open position, Term Expires December 31, 2028 - Mayor’s Office (Mayor Eduardo Martinez 510-620-6503).

V.6.g Proclamation Recognizing Vaisakhi 875
PROCLAMATION honoring the Sikh American Community’s
Celebration of Vaisakhi - Mayor Eduardo Martinez (510-620-6503) and Councilmember Soheila Bana (510-620-6473).

V.6.h Proclamations for the Month of May 878
PROCLAMATION recognizing 100 Years of EBMUD, Mental Health Awareness, Honoring David Moore, and Cinco De Mayo - Mayor's Office (Mayor Eduardo Martinez 510-620-6503).
10 V.7 Police Department
V.7.a First Contract Amendment with Richmond Rod and Gun Club for Facility Rental.
886
APPROVE a first contract amendment with Richmond Rod and Gun Club, to increase the compensation by an amount not to exceed $40,000, to allow for additional facility rental time for mandatory officer training, for a new total contract amount not to exceed $75,000 – Police Department (Chief Bisa French 510-621-1802).

V.7.b Purchase Approval of One Instant Armor Ballistic Shield 913 APPROVE the sole-source purchase of one tactical ballistic shield from Instant Armor, Inc., in an amount not to exceed $43,656.06, using Justice Assistance Grant (JAG) funds – Police Department (Bisa French 510-621-1802).

V.7.c BSCC California Grant for Officer Wellness and Mental Health 924 ACCEPT and APPROPRIATE $83,547.84 in grant funds offered to the Richmond Police Department from the State of California Officer Wellness and Mental Health Grant Program – Police Department (Chief Bisa French 510-621-1802).

V.8 Public Works
V.8.a Purchase of Four Police Motorcycles 949
APPROVE the purchase of four 2023 BMW R 1250 RT motorcycles from Long Beach BMW, in an aggregate amount not to exceed $160,000, including a contingency of $10,158.44 – Public Works Department (Daniel Chavarria 510-620-5478/Dee Karnes 510-231- 3044).

V.8.b Purchase of One Crosswind Street Sweeper 963
APPROVE the purchase of a new Elgin Crosswind 1 Regenerative Air Street Sweeper from Owen Equipment in an amount not to exceed $430,000, including a contingency of $38,708.32 – Public Works Department (Daniel Chavarria 510-620-5478/Dee Karnes 510- 231-3044).

V.8.c Contract Amendment #1 with Ninyo & Moore for Materials Testing Services
1003
APPROVE a first contract amendment with Ninyo & Moore, in the amount of $600,000, for ‘as-needed’ construction materials testing services, for a new total contract amount not to exceed $850,000 – Public Works Department (Daniel Chavarria 510-620-5478/Robert Armijo 510-620-5477).
11 V.8.d Contract Amendment #1 with Pro-Cal Lighting Inc. for the City Auditorium Main Lighting System Improvements
1040
APPROVE a first contract amendment with Pro-Cal Lighting Inc. for City Auditorium Main Lighting System Improvements, in an amount of $350,000, for bid alternates #1 (24 Boxing Ring and Orchestra Pit Lighting features) and #2 (91 First Floor and Mezzanine Floor Corridor Lighting lamps), for a total contract not to exceed $850,000 – Public Works Department (Daniel Chavarria 510-620-5478/Robert Armijo 510-620-5477).

V.8.e Pogo Park Second Contract Amendment for Harbour 8 Park Expansion
1095
APPROVE a second contract amendment with Pogo Park in the amount of $2,196,225, for the construction phase of the Harbour 8 Park Expansion project, for a new total contract amount not to exceed $9,155,725, and a term extending through June 30, 2025 - Public Works Department (Daniel Chavarria 510-620-5478/Wendy Wellbrock 510-307-8108).

V.8.f Pogo Park Contract Amendment #1 for Greening the Yellow Brick Road Contract
1178
APPROVE a first contract amendment in the amount of $1,466,069, with Pogo Park for the construction of the Clean Green and Beautiful phase of the Greening Yellow Brick Road project, for a total amount not to exceed $2,724,019 - Public Works Department (Daniel Chavarria 510-620-5478/Wendy Wellbrock 510-307-8108).

V.8.g Booker T. Anderson Park Transformer Oil Spill 1235 APPROVE an emergency contract with CAL INC. Environmental Services & Industrial Coatings for the clean-up and disposal of transformer oil at Booker T. Anderson Park, in an amount not to exceed $32,613.68, with a term from April 18, 2023, through June 30, 2023 – Public Works Department (Daniel Chavarria 510-620- 5478/Carl Capistrano 510-620-6896).

W. NEW BUSINESS
W.1 Report by the West Contra Costa Fire Safe Council 1276 RECEIVE a presentation from West Contra Costa Fire Safe Council (WCCFSC) regarding its mission, objectives, and achievements – Fire Department (Chief Angel Montoya 510-307-8041). This item was continued from the December 20, 2022, January 24, 2023, February 28, 2023, March 7, 2023, and March 28, 2023, meetings.
12 W.2 Contract with the Richmond Police Activities League to Provide Workforce Training and Work Experience Opportunities
1299
APPROVE a contract with the Richmond Police Activities League (RPAL) to provide workforce training and employment services to 20 youth, for a term commencing April 5, 2023, and ending March 31, 2024, for a total amount not to exceed $73,700 funded by the California for All Youth grant – Community Services Department/Employment and Training (Tamara Walker 510-307- 8006).This item was continued from the April 4, 2023, meeting.

W.3 Audit Services Request for Proposals (RFP) for the Port of Richmond 1360 RECEIVE a report; and PROVIDE direction to City staff regarding the Audit Services Request for Proposals (RFP) for the Port of Richmond – Finance Department (Nickie Mastay 510-620-6609/Mubeen Qader 510-412-2077/ Jerry Chak 510-620-6569).

W.4 Oppose California Senate Bill 423 Streamlined Housing Approvals 1452 ADOPT a resolution opposing California Senate Bill 423, as introduced (Wiener) Streamlined housing approvals: multifamily housing developments:

SB 35 (Chapter 366, Statutes of 2017) expansion – Councilmember Soheila Bana (510-620-6743). This item was continued from the April 4, 2023, meeting.

X. ADJOURNMENT
________________________
13

April 18, 2023

Richmond Housing Authority (RHA)

Economic Development

DATE: April 18, 2023
TO: Chair Martinez and Members of the Board of
Commissioners of the Richmond Housing Authority
FROM:

Nannette Beacham, Director of Economic Development
Gabino Arredondo, RHA Interim Executive Director

Subject:

Contract Amendment With Intergraded Security
Management Group For Security Services
FINANCIAL IMPACT: Funding for this service is pursuant to the U.S. Housing and Urban Development annual allocation of Operating
Subsidy and Rent from Public Housing residents
($211,000, FY 2022-23 44444191-400218).

PREVIOUS COUNCIL
ACTION:

6/15/2021, 9/15/2020, 7/23/2019

STATEMENT OF THE
ISSUE:

The Richmond Housing Authority required security
services at Nevin Plaza. This proposed amendment
would increase the total contract compensation by
$211,000 to pay unpaid invoices and close out the
contract with Intergraded Security Management Group
since Nevin Plaza has been transferred to a new owner.

RECOMMENDED ACTION:

ADOPT a resolution approving a fourth contract
amendment with Intergraded Security Management
Group (ISMG) for security services at Nevin Plaza, in the amount of $211,000, for a total contract amount not to
exceed $2,389,511 - Richmond Housing Authority
(Gabino Arredondo 510-620-6606).

AGENDA
REPORT
14

April 18, 2023
DISCUSSION:

As part of its oversight of the Nevin Plaza housing complex, the Richmond Housing Authority (RHA) required, and the RHA Board of Commissioners approved a contract with Intergraded Security Management Group (ISMG) for security services. The property has now been transferred to a new owner. This fourth and final proposed contract amendment seeks authority to increase the payment limit by $211,000 to resolve the remaining unpaid invoices and close out the contract with ISMG.

In 2018, RHA completed a competitive selection process to procure security services.

On November 27, 2018, the Request for Proposals (RFP) for Unarmed Security Guard Services was posted. Through Bids Online, 487 vendors were notified of the RFP and 24 prospective bidders downloaded the RFP. Throughout the RFP open period, prospective bidders had opportunities to ask questions and receive answers to their inquiries on Bids Online.

Responses to the RFP were due on December 19, 2018. Thirteen proposals were received. City staff conducted a two-step process to evaluate and select the best security services contractor for the RHA. First, the proposals were evaluated by a panel consisting of representatives from RHA, the Richmond Police Department, Oakland Housing Authority, and the City’s Public Works and Finance Departments. Four proposals were identified as the top candidates and were invited to be interviewed. The committee provided additional questions to the vendors and requested additional responses.

City staff recommended and the RHA Board approved a contract with ISMG as the contractor to service RHA properties for security services based on their experience working with other housing authorities with diverse populations.

The performance of ISMG has continued to be satisfactory; therefore, RHA is seeking a fourth contract amendment to increase the payment limit amount by $211,000, for a total not-to-exceed amount of $2,389,511, to pay unpaid invoices and close out the ISMG security services contract at Nevin Plaza. The security contract funds up to two security personnel at Nevin Plaza.

DOCUMENTS ATTACHED:

Attachment 1 - Resolution
Attachment 2 - Contract Amendment # 4
Attachment 3 - Original to Contract Amendment # 3

15 RESOLUTION NO. ______

A RESOLUTION OF THE BOARD OF COMMISSIONERS OF THE HOUSING

AUTHORITY OF THE CITY OF RICHMOND AUTHORIZING A FOURTH

CONTRACT AMENDMENT WITH INTERGRADED SECURITY MANAGEMENT

GROUP FOR SECURITY SERVICES AT NEVIN PLAZA TO INCREASE THE CONTRACT AMOUNT OF $211,000, FOR A TOTAL NOT TO EXCEED
CONTRACT AMOUNT OF $2,389,511
___________________________________________________________________________ WHEREAS, the Richmond Housing Authority (RHA) entered into a Public Housing Authority Recovery and Sustainability (PHARS) agreement with the U.S. Department of Housing and Urban Development (HUD); and

WHEREAS, RHA remains obligated and committed to performing all HUD required functions, and providing quality service to local program participants; and

WHEREAS, RHA owns and manages 100 units of rental housing; and

WHEREAS, the RHA requires security services for one Public Housing Development known as the Nevin Plaza; and

WHEREAS, Nevin Plaza apartments is currently occupied by senior and disabled households; and

WHEREAS, after a comprehensive procurement process Intergraded Security Management Group (ISMG) was chosen as the preferred security services contractor; and

WHEREAS, ISMG is offering services that are consistent with RHA needs and service expectations; and

WHEREAS, ISMG is amenable to RHA modifying the services in response to RHA’s changing needs; and

WHEREAS, the contract amendment will facilitate the payment of unpaid invoices and close out the contract with ISMG due to the transfer of the property to a new owner.

NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSIONERS OF THE

HOUSING AUTHORITY OF THE CITY OF RICHMOND, COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA THAT the Executive Director is authorized to execute a contract amendment with ISMG for security services at Nevin Plaza to increase the contract compensation by $211,000 for a total contract compensation amount not to exceed $2,389,511.

BE IT FURTHER RESOLVED that the Executive Director is hereby authorized to take all actions necessary to implement this resolution.

*****************
16 I certify that the foregoing resolution was passed and adopted by the Richmond Housing Authority Board of Commissioners held on April 18, 2023, by the following vote:

AYES:

NOES:

ABSTENTIONS:

ABSENT:
______________________________
Chairperson

ATTEST:
_________________________
Secretary

Approved as to Form:
______________________________________
DAVID J. ALESHIRE

CITY ATTORNEY

CITY OF RICHMOND

17 RICHMOND HOUSING AUTHORITY

CONTRACT AMENDMENT
The parties to this Contract Amendment do mutually agree and promise as follows:

1. Parties. The parties to this Contract Amendment are the Housing Authority of the City of Richmond, California (Authority), and the following named Contractor:

Contractor Name: lntergraded Security Management Group Street Address: 10201 Trademark Street Suite C
City, State, Zip Code: Rancho Cucamonga, CA 91730
Contact Person: Emilio Olguin
Telephone: 909-510-4358 Email: [email protected]

Business License No: 40059006 / Expiration Date: 12/31/2023

A California [ X ] corporation, [ ] limited liability corporation [ ] general partnership, [ ] limited partnership, [ ] individual, [ ] non-profit corporation, [ ] individual dba as [specify:]
[ ] other [specify:]

2. Purpose. This Contract Amendment is being entered into to amend the Contract between Authority and Contractor which was approved by the Board of Commissioners of the Housing Authority of the City of Richmond or executed by the Authority’s Executive Director on August 1, 2019. Said contract shall hereinafter be referred to as the "Original Contract" and is incorporated herein by reference.

3. Original Contract Provisions. The parties hereto agree to continue to abide by those terms and conditions of the Original Contract, and any amendments thereto, which are unaffected by this Contract Amendment.

4. Amendment Provisions. This Contract Amendment is subject to the Amendment Provisions attached hereto, which are incorporated herein by reference, and which control over any conflicting provisions of the Original Contract, or any amendment thereto.

Department: Richmond Housing Authority Project Manager: Gabino Arredondo Project Manager E-mail: [email protected] Project Manager Phone No. 510-620-6606 P.R. Contract/P.O. No. 4881/23200575
Description of Services : Unarmed security guard services for the public housing developments Amendment No. 4 modifies the:
 Term and Payment Limit X Payment Limit  Term  Service Plan 18 Contract Amendment between the Housing
Authority of the City of Richmond and
lntergraded Security Management Group

Amendment No. 4 Contract No. 4881
c:\Authority contract amendment form\EJ (6/17/2015)

5. City of Richmond Business License Active Status Maintained. Pursuant to Municipal Code Section 7.04.030, the Contractor must maintain its City of Richmond business license before any provision of this Contract Amendment will be deemed to take effect.

6. Signatures. These signatures attest the parties’ agreement hereto:

THE HOUSING AUTHORITY FOR THE

CITY OF RICHMOND, CALIFORNIA

By ______________________________

Title: ____________________________

List of Attachments:

1. Amendment Provisions

CONTRACTOR:
______________________________

(*The Corporation Chairperson of the Board, President or Vice-President should sign on the line below.)

By____________________________

Title:________________________

(*The Corporation Chief Financial Officer, Secretary or Assistant Secretary should sign on the line below.)

By:___________________________

Title:________________________

(NOTE: Pursuant to California Corporations
Code Section 313, if Contractor is a
corporation or nonprofit organization, this
Contract (1) should be signed by the
Chairperson of the Board, President or
Vice-President and the Chief Financial
Officer, Secretary or Assistant Secretary; (2)
should have both signatures conform to
designated representative groups pursuant
to Corporations Code Section 313; and (3)
should be accompanied by completed
notary acknowledgment forms)
(Complete the notary acknowledgments
attached hereto)

19 Contract Amendment between the Housing
Authority of the City of Richmond and
lntergraded Security Management Group

Amendment No. 4 Contract No. 4881
c:\Authority contract amendment form\EJ (6/17/2015)

AMENDMENT PROVISIONS (PAYMENT LIMIT)

1. Paragraph 3 (Payment Limit) of the Original Contract is hereby amended to increase the payment limit by $ 211,000. Paragraph 3 of the Original Contract is amended to read as follows:

3. Payment Limit. Authority’s total payments to Contractor under this Contract shall not exceed $ 2,389,511."

The Authority shall not pay for services that exceed the Contract Payment Limit without the prior written approval of the Authority’s Executive Director if the total Contract amount does not exceed $10,000 or without the prior approval of the Board of Commissioners if the total Contract amount is over $10,000.

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April 18, 2023

Richmond Housing Authority (RHA)

Economic Development

DATE: April 18, 2023
TO: Chair Martinez and Members of the Board of
Commissioners of the Richmond Housing Authority
FROM:

Gabino Arredondo, RHA Interim Executive Director
Nannette Beacham, Director of Economic Development
Mubeen Qader, Deputy Director of Finance
Rita Martinez, Senior Accountant

Subject:

Cost Allocation Plan
FINANCIAL IMPACT: Approval of the cost allocation plan will allow the City to charge administrative or indirect services costs to the Richmond Housing Authority.

PREVIOUS COUNCIL
ACTION:

7/27/2021

STATEMENT OF THE
ISSUE:

As part of the financial related tasks of the Public
Housing Authority Recovery and Sustainability (PHARS)
Agreement, development of a United States Department
of Housing and Urban Development (HUD) approved
Title 2 Code of Federal Regulations 200 (2 CFR Part
200) Compliant Version Cost Allocation Plan to be
implemented for Richmond Housing Authority budgets.

RECOMMENDED ACTION:

ADOPT a resolution approving the Title 2 Code of
Federal Regulations 200 Compliant Version Cost
Allocation Plan - Richmond Housing Authority/Finance
(Gabino Arredondo 510-620-6606/ Rita Martinez 510-
621-1546).

AGENDA
REPORT
66

April 18, 2023
DISCUSSION:

The Richmond Housing Authority (RHA) and City of Richmond Finance Department are requesting approval of the Title 2 Code of Federal Regulations 200 (2 CFR Part 200) Compliant Version Cost Allocation Plan to support the development of RHA’s Central Office Cost Center (COCC) and budgets, which is a Public Housing Authority Recovery and Sustainability (PHARS) Agreement deliverable.

The objective of the cost allocation plan is to quantify the costs incurred by the City of Richmond and establish a reasonable amount of costs to be recovered from the United States Department of Housing and Urban Development (HUD) on behalf of RHA.

On July 27, 2021, the RHA Board of Commissioners approved consultant NBS to prepare the 2 CFR Part 200 Compliant Version Cost Allocation Plan. Following completion of the fiscal year 2022-23 Cost Allocation Plan version, it was submitted to HUD Region 9 staff for review and approval. HUD responded that since the City of Richmond is below the $100 million threshold for formal approval by HUD, the Cost Allocation Plan, once developed, needs to be kept on file for audit purposes. A second recommendation from the HUD Region 9 staff was for the RHA Board of Commissioners to consider and approve the Cost Allocation Plan. Richmond Housing Authority staff are now submitting that final plan to the Board of Commissioners for final adoption.

DOCUMENTS ATTACHED:

Attachment 1 - Resolution
Attachment 2 - Cost Allocation Plan FY 2022-23 - Title 2 CFR, Part 200 Compliant

67 RESOLUTION NO. ______

A RESOLUTION OF THE BOARD OF COMMISSIONERS OF THE HOUSING

AUTHORITY OF THE CITY OF RICHMOND AUTHORIZING THE APPROVAL OF THE TITLE 2 CODE OF FEDERAL REGULATIONS 200 COMPLIANT

VERSION COST ALLOCATION PLAN
___________________________________________________________________________ WHEREAS, the Richmond Housing Authority (RHA) entered into a Public Housing Authority Recovery and Sustainability (PHARS) agreement with the U.S. Department of Housing and Urban Development (HUD); and

WHEREAS, RHA remains obligated and committed to performing all HUD required functions, and providing quality service to local program participants; and

WHEREAS, as part of the financial related tasks of the PHARS Agreement is to develop a HUD approved Title 2 Code of Federal Regulations 200 (2 CFR Part 200) Compliant Version Cost Allocation Plan (CAP) to be implemented for RHA budgets; and

WHEREAS, on July 27, 2021, the RHA Board of Commissioners approved consultant NBS to prepare the 2 CFR Part 200 compliant CAP; and

WHEREAS, the objective of the CAP is to quantify the costs incurred by the City of Richmond and establish a reasonable amount of costs to be recovered from HUD on behalf of RHA; and

WHEREAS, HUD responded that since the City of Richmond is considerably below the $100 million threshold the City just needs to develop a CAP and keep it on file for audit purposes; and

WHEREAS, HUD recommended that the RHA Board of Commissioners consider and approve the CAP once it has been completed; and

WHEREAS, the Fiscal Year (FY) 2022-23 CAP - Title 2 CFR, Part 200 compliant has been completed.

NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSIONERS OF THE

HOUSING AUTHORITY OF THE CITY OF RICHMOND, COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA authorizes the approval of the Title 2 Code of Federal Regulations 200 Compliant Version Cost Allocation Plan

BE IT FURTHER RESOLVED that the Executive Director is hereby authorized to take all actions necessary to implement this resolution.

*****************
68 I certify that the foregoing resolution was passed and adopted by the Richmond Housing Authority Board of Commissioners held on April 18, 2023, by the following vote:

AYES:

NOES:

ABSTENTIONS:

ABSENT:
______________________________
Chairperson

ATTEST:
_________________________
Secretary

Approved as to Form:
______________________________________
DAVID J. ALESHIRE

CITY ATTORNEY

CITY OF RICHMOND

69 870 Market Street, Suite 1223
San Francisco, CA 94102
Toll free: 800.434.8349 Fax: 415.391.8439
City of Richmond
Cost Allocation Plan for Use Fiscal Year 2022-23
o Based on Fiscal Year 2020-21 Actual Expenditures
o Title 2 CFR, Part 200 Compliant Version
June 21, 2022
70 Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond TOC Prepared by NBS

TABLE OF CONTENTS
Section 1. Purpose.............................................................................................................................. 1 Section 2. Support Service Department Narratives......................................................................... 3 Section 3. Navigating the Cost Plan................................................................................................ 10 Exhibits
Cost Allocation Plan Detail ........................................................................................................................A Title 2 CFR 200 Cost Allocation Plan Certificate......................................................................................B City of Richmond Organizational Chart ....................................................................................................C 71 Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 1 Prepared by NBS

PURPOSE
A Cost Allocation Plan is an analytical tool through which a City can apportion administrative or indirect services costs to individual departments or cost centers within itsorganization. Allocated costs are typically termed “city wide overhead.” Most overhead/indirect service costs are those expenditures that provide support services or oversight to each department citywide and typically include legislative, managerial, financial, administrative, legal, personnel, technology, building, and equipment use, and risk management activities. The following is a brief description of the process used for allocating costs within this analysis:

1. Organizational Analysis: identifies entire d epartments or functions within departments citywide that provide either overhead or indirect services, broadly or specifically, to departments outside their own. In addition to evaluating published data sources, NBS confers with City staff on multiple occasions to identify and consider “allocable” overhead and indirect services across all City departments.

2. Expenditure Analysis: review of line -item expenditures for each support service department determines the inclusion/exclusion of specific expenditures. For example, NBS ensures that resulting costs allocated exclude large one-time expenditures for capital outlay, transfers between funds, debt service, or specia l contract services. Resulting allocable expenditures are linked to each overhead/indirect service identified through the organizational analysis to create allocable cost pools.

3. Allocation Factor Assignment: An allocation factor is a data set used as the basis for distributing overhead/indirect service costs to departments rec eiving support or benefit from the cost pool.

Allocation factors can include general data sets, such as employee count or budgeted expenditures in each department, or estimates of how each employee/department spends time supporting other departments and pr ograms. Ultimately, the allocation factor should represent the actual or estimated workload of the function allocated , or a reasonable and generally accepted means of apportioning benefit for the function allocated.

4. Cost Allocation Exercise: Each cost po ol is distributed across departments following the distribution inherent in the selected allocation factor for each pool. This results in a total share of overhead/indirect service costs for each department.

5. Derivation of Outcomes: Various outcomes are g enerated based on the total share of overhead/indirect service costs identified for each department.

Data Sources
NBS used the following data sources to support the development of this Cost Allocation Plan for the City of Richmond:
 Actual expenditures for FY 2020-21.
 Various correspondences with City staff to support the nature and purposes of line-item expenditures, estimation of labor efforts across various support and administrative service categories, and allocation factor data.
72 Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 2 Prepared by NBS
The City’s actual expenditure information is the most significant source of information affecting the Cost Allocation Plan’s results. NBS must note that consultants did not conduct separate efforts to audit or validate the City’s financial management or support services practices, nor was cost information adjusted to reflect different levels of service or any specific, targeted performance benchmarks. This study accepts the City’s expenditure reports and staff’s input as the most appropriate and reasonable basis for development of the Plan.

Beyond expenditure information provided by the City, original data sets were also developed to support the work of this study, including estimation of staff time spent on various services , and allocation statistics. To develop these data sets, consultants prepared questionnaires, and conducted meetings and interviews with individual departments. Consultants and departmental management reviewed a nd questioned all responses to ensure the most accurate set of data for the Plan.

Versions of the Cost Allocation Plan
The City requested development of a professionally prepared Cost Allocation Plan. The goal of this effort was to define the total cost o f applicable administrative or “support services” overhead costs to various departments, revenue funds, and grant funded programs.

NBS provides two types of cost allocation plan analyses that are either more or less restrictive in the application of guidelines set forth in Title 2, Code of Federal Regulations, Part 2 00, Cost Principles for Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards , depending on whether the primary intended use of the Plan is for internal budgeting purposes, or specifically for reimbursement of costs from State and Federal grants:

Title 2 CFR Part 200 Annual Cost Allocation Plan
Exhibit A to this report presents a version of the Cost Allocation Plan, which complies with the stipulations of Title 2 CFR , Part 200 . Because the primary goal of this Plan is to obtain reimbursement of overhead costs associated with State and Federal gra nts, NBS uses only costs considered allocable for these purposes in the results of this Plan.

Full Cost Allocation Plan
An alternate version of the Cost Allocation Plan, commonly known as a “Full” version, allocates all reasonably identifiable administrative overhead costs to receivers of these services within the organization.

All costs, whether acceptable for federal reimbursement purposes or not, are considered in the results of this Plan. Cities typically apply this version of the plan as the internal budgeting tool for establishing overhead support costs at the department level. NBS did not prepare this version of the Cost Allocation plan for the City.

All NBS -developed cost allocation plans follow the guidelines set forth in Title 2, Code of Federal Regulations, Part 200, Cost Principles for Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as well as Generally Accepted Accounting Principles (GAAP). 73 Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 3 Prepared by NBS

SUPPORT SERVICE DEPARTMENT NARRATIVES
As summarized in the following table, this Cost Allocation Plan identifies 20 central service and administrative support units, with total costs of $38.5 million. Below the table, NBS provides a description of each support service unit, along with a general explanation of how functional costs are either allocated or excluded within the Plan:

Allocable Budget Unit
Total
Allocable
Expense
BLDG Building Depreciation $964,120
EQUIP Equipment Depreciation Allowance 709,236
0001-131 City Manager’s Office 797,397
0001-141 City Clerk 799,086
0001-151 City Attorney 1,786,060
0001-171 Finance Administration 724,613
0001-172 Accounting 1,212,882
0001-173 Budget/Operating 476,217
0001-174 Payroll 345,969
0001-175 Treasury/Cash Management 569,497
0001-176 Accounts Payable 247,478
0001-177 Rev Collection 718,569
0001-178 Purchasing 374,421
0001-181 Human Resources 2,104,186
0001-232 Facility Maintenance and Administration 8,870,227 0001-235 Equipment Services/Fleet Maintenance 3,238,310 0001-261 Information Technology Administration 1,712,698 0001-262 Telecommunications, GIS, ERP, and Desktop 1,684,630 0001-263 IT/Mailroom and Duplication 153,498
0001-907 |
0001-908 Non-Departmental 11,006,017
Total $38,495,111
Building Depreciation
Per Title 2 CFR Part 200 guidelines, this Cost Allocation Plan distributes an allowable amount of depreciation expense to departments operating in buildings owned by the General Fund. TheCity’s FY 2020-21 fixed asset schedule serves as the basis for establishing the amount of expense allocated. In general, costs are allocated to departments and programs housed in each building. 74 Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 4 Prepared by NBS
Equipment Depreciation
Similar to the building depreciation allocation described above, this Cost Allocation Plan distributes an allowable amount of non-vehicle equipment depreciation expense to departments that use these assets. Allowable depreciation expense is allocated based on the amount of expense directly assignable to a City fund, department, or division for FY 2020-21.

City Manager (0001-131)
The City Manager’s Office implements City Council policy through effective day-to-day oversight of operating departments, and through the initiation, development, and implementation of programs that provide for the efficient, effective, and equitable delivery of services to all who live and work in the City of Richmond.
100% of the allocable Fiscal Year2020-21 operating expenditures for this department areassigned to three different cost pools and allocated to each City fund, department, or division that benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are:
o System-wide Support A — Costs are allocated based on total full-time equivalents per City fund, department, and/or division for FY 2020-21.
o System-wide Support B — Costs associated with supporting activities classified as “General Government” in nature per Title 2 CFR - part 200 guidelines and are therefore excluded from resulting cost allocations.
o System-wide Support C — Costs are allocated based on modified total direct cost by City fund, department, and/or division for Fiscal Year 2020-21.

City Clerk (0001-141)
The City Clerk’s Office supports the legislative and policy process es by providing timely and accurate information to the City Council, staff, and the public. The Office maintains records of all City Council proceedings, ordinances, resolutions, and provides a records management program to all City departments. It also prepares legal publication and notices, provides notice of public meetings, and is the local election office for City elections. The City Clerk’s Office oversees a Micrographics Division that preserves records of documents and legislative actions of the City Council, and ensures their accessibility to City staff and the public. 100% of the allocable Fiscal Year2020-21 operating expenditures for this department are assigned to three different cost pools and allocated to each City fund, department , or division that benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are:
o System-wide Support A — Costs are allocated based on modified total full-time equivalents by City fund, department, and/or division for Fiscal Year 2020-21. o System-wide Support B — Costs associated with supporting activities classified as “General Government” in nature per Title 2 CFR – part 200 guidelines and are therefore excluded from resulting cost allocations.
o System-wide support C — Costs are allocated based on modified total direct cost by City fund, department, and/or division for Fiscal Year 2020-21. 75 Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 5 Prepared by NBS
City Attorney (0001-151)
The City Attorney’s Office serves as the general counsel to theCity by providing high-quality, timely, and cost effective legal guidance, support, and representation to City officials, departments, boards, commissions, and committees pertaining to their official duties and responsibilities. 100% of the allocableFiscal Year 2020-21 operating expenditures for this departmentare assigned to three cost pools and allocated to each City fund, department, or division that benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are:
o System-wide Support A — Costs are allocated based on modified total full-time equivalents by City fund, department, and/or division for Fiscal Year 2020-21. o System-wide Support B — Costs are allocated based on total City Council agendas by City fund, department, and/or division for Fiscal Year 2020-21. o System-wide support C — Costs are allocated based on modified total direct cost by City fund, department, and/or division for Fiscal Year 2020-21.

Finance Administration (0001-171)
The Finance Administration provides direction and oversight of Finance Department employees to provide fiscal support, oversight and control to the Mayor and Council, City Agencies and City Departments to ensure proper fiscal management, budgeting, and accounting; maintains financial, auditing and record keeping standards to ensure sound fiduciary practices . Key services include tax collections, specifically business licensing; purchasing; budget development and monitoring; capital planning; financial forecasting; treasury; payroll; accounts payable; and financial reporting .

In addition, Finance Administration reviews the fiscal impact of all City staff reports; provides project management of City-wide and Department-wide projects; oversees special audits; provides fiscal analysis of various proposals.
100% of the allocable Fiscal Year2020-21 operating expenditures for this departmentare assigned to three cost pools and allocated to each City fund, department, or division that benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are :
o Citywide Financial Service — Costs associated with this activity are allocated based on modified total direct cost per City fund, department, and/or division for FY 2020-21. o Accounts Receivable — Costs associated with this activity are allocated based on total accounts receivable transactions per City fund, department, and/or division for FY 2020-

21. o Purchasing – Costs are allocated based on the number of purchase order invoices per City fund, department, and/or division for FY 2020-21.

Accounting (0001-172)
The General Accounting Division maintains financial and accounting records for the City, Successor Agency, J oint Powers Financing Authority, Port, Municipal Sewer District and Marina Enterprise Funds. This Division provides financial guidance and direction to departments at large and ensures that City records are in compliance with Generally Accepted Accounting Principles (GAAP). This Division prepares accurate financial statements and various reports required by 76 Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 6 Prepared by NBS
State, federal and local governments’ and assures that timely audits and financial reports are maintained.
100% of the allocable Fiscal Year2020-21 operating expenditures for this department are assigned to two cost pools and allocated to each City fund, department, or division that benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are:
o System-wide Support A — Costs associated with this activity are allocated based on modified total direct cost per City fund, department, and/or division for FY 2020-21. o System-wide Support B — Costs are allocated based on total revenues received per City fund, department, and/or division FY 2020-21.

Budget/Operating (0001-173)
The Budget Division provides financial and operations analysis for all City operations; prepares and monitors the City’s and other related agency and enterprise operating budgets; prepares and monitors the five -year revenue and expenditure forecast; administers the City’s performance measurement and reporting program; and provides ad hoc reports and analysis. 100% of the allocable Fiscal Year 2020-21 operating expenditures for this division are assigned to a single cost pool and allocated based on modified total direct cost per City fu nd, department, and/or division for FY 2020-21.

Payroll (0001-174)
The Payroll Division ensures that City workers receive accurate pay and benefits without fail.

Payroll plays a key role in crucial government program s including fair labor and standards, child support deductions and payments, social security taxes and bene fits, unemployment insurance, and Medicare.
100% of the allocable Fiscal Year 2020-21 operating expenditures for this division are assigned to a single cost pool and allocated based on total full -time equivalents per City fund, department, and/or division for FY 2020-21.

Treasury/Cash Management (0001-175)
The Treasury Division is responsible for cash, debt and investment management for the City, Joint Powers Financing Authority, and the Successor Agency. The Division’s objective is to optimize resources and cash related services through cash monitoring and forecasting, investments, and banking services.
100% of the allocable Fiscal Year2020-21 operating expenditures for this department are assigned to two cost pools and allocated to each City fund, department, or division that benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are :
o Citywide Support Services — Costs are allocated based on the total revenues received per City fund, department, and/or division for FY 2020-21. 77 Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 7 Prepared by NBS
o Investment Management — Costs associated with activities classified as “Investment Management” in nature per Title 2 CFR – part 200 guidelines and are therefore excluded from resulting cost allocations.

Accounts Payable (0001-176)
The primary purpose of the Accounts Payable Division is to ensure the timely and accurate payment of business transactions for the City of Richmond. The Accounts Payable Division is responsible for invoice processing, vendor payments and customer refunds, as well as State reporting of Diesel Fuel Taxes, Sales and Use Taxes, and 1099 reporting. 100% of the allocable Fiscal Year 2020-21 operating expenditures for this division are assigned to a single cost pool and allocated based on total accounts payable i nvoices per City fund, department, and/or division for FY 2020-21.

Rev Collection (0001-177)
The Revenue Collection Division collects, processes, records and reports City billings, accounts receivable and revenues in an accurate and timely manner and seeksnew opportunities to enhance the City’s revenue base. The Division collects and records all revenues due to the City of Richmond. 100% of the allocable Fiscal Year 2020-21 operating expenditures for this division are assigned to a single cost pool and allocated based ontotal revenues received per City fund, department, and/or division for FY 2020-21.

Human Resources (0001-178)
The Human Resource Management Department’s mission is to support customers in accomplishing their missions by attracting and retaining a highly skilled and diversified workforce that is fairly compensated and rewarded for its effort in an equitable, safe, and responsible work environment. The Department’s mission is accomplished within existing resources, in an environment of change, with integrity, and in a manner, that is consistent with the City’s policies, Code of Ethics, merit system principles, and federal and state laws. The Department is responsible for recruitment and testing, classification and compensation, training, benefits, administration, and workforce relations.
100% of the allocable Fiscal Year2020-21 operating expenditures for this department are assigned to two cost pools and allocated to each to each City fund, department, or division that benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are :
o System-wide Support A — Costs are allocated based on the total full-time equivalents per City fund, department, and/or division for FY 2020-21. o System-wide Support B — Costs are allocated based on the total salaries and benefits per City fund, department, and/or division for FY 2020-21. 78 Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 8 Prepared by NBS
Facility Maintenance and Administration (0001-232)
The Facility Maintenance Division provides quality and timely maintenance services to the public and other city departments to enhance the quality of life for citizens. 100% of the allocable Fiscal Year2020-21 operating expenditures for this department are assigned to two cost pools and allocated to each City fund, department, or division that benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are:
o Citywide Facility Maintenance Services — Costs are allocated based on the total building square footage of City facilities for FY 2020-21.
o City Infrastructure Maintenance — Costs associated with “City Infrastructure Maintenance” are direct costs by nature and are therefore excluded from resulting cost allocations.

Equipment Services/Fleet Services (0001-235)
The Equipment Services/Fleet Services Division provides equipment and fleet services for all City- Owned vehicles and machinery.
100% of the allocable Fiscal Year 2020-21 operating expenditures for this division are assigned to a single cost pool and allocated based on full-time equivalents per City fund, department, and/or division for FY 2020-21.

Information Technology Administration (0001-261)
The Information Technology Department works to provide employees with state of the art technology resources. The use of innovative technologies available imp roves the City of Richmond’s customer support.
100% of the allocable Fiscal Year 2020-21 operating expenditures for this division are assigned to a single cost pool and allocated based on number of IT units per City fund, department, and/or division for FY 2020-21.

Telecommunications, GIS, ERP and Desktop (0001-262)
The Information Technology Department houses the Telecommunications, Geographic Information Systems (GIS) , E nterprise Resource Planning (ERP) and Desktop Divisions. The Telecommunications Division supports all telephone VoIP and other communications hardware and software needed for daily operational activities . The GIS Division is responsible for creating and maintaining maps and geographic inf ormation. The ERP Division supports the City’s financial system software and other applications needed for daily operational activities.The Desktop Division supports PC’s and desktop applications.
100% of the allocable Fiscal Year 2020-21 operating expenditures for this division are assigned to a single cost pool and allocated based on total full time equivalents per City fund, department, and/or division for FY 2020-21.
79 Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 9 Prepared by NBS
IT/Mailroom and Duplication (0001-263)
The Mailroom and Duplication Division of the Information Technology department is responsible for postage and mail room services and duplicating/copy center services. 100% of the allocable Fiscal Year 2020-21 operating expenditures for this division are assigned to a single cost pool and allocated based on the IT/Mailroom and Duplication costs for FY 2020-21.

Non-Departmental (0001-907, 0001-908)
The Non -Departmental Department accounts for expenses that fund activities or programs resulting in citywide benefits but cannot be directly assigned to any particular department. 100% of the allocable Fiscal Year2020-21 operating expenditures for this department are assigned to four cost pools and allocated to each City fund, department, or division that benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are :
o Compensated Leave and Retiree Benefits — Costs are allocated based on salaries and benefits per City fund, department and/or division for FY 2020-21. o Citywide Support Services — Costs are allocated based on modified total direct cost per City fund, department, and/or division for FY 2020-21.
o Civic Center Rent Allocation — Costs are allocated based on Civic Center/Plaza full time equivalents per City General Fund department for FY 2020-21. o Civic Center/Plaza Security Services — Costs are allocated based on Civic Center/Plaza full time equivalents per City fund, department, and/or division for FY 2020-21. 80 Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 10 Prepared by NBS

NAVIGATING THE COST ALLOCATION PLAN
The schedules showing the complete Cost Allocation Plan are attached to this report, and are organized as follows:
 Table of Contents
 Allocation 2 — Allocation Inventory: Identifies each support service department, the costs allocated to each identified cost pool, and the factor chosen for allocating costs to budget units that benefit from the support services provided. NBS has identified and documented the source used to allocate costs.
 Allocation 3 — Total Allocation of Citywide Administrative & Support Services: Summarizes the total citywide overhead and indirect costs allocated to each Fund/Department/Division.  Expenses Schedules — 1-Expenses through 20-Expenses: Detail the expenses of citywide overhead and indirect costs for each administrative or support service budget unit. NBS identifies in these worksheets total amounts to be allocated, and adjustments for non -allocable items.  Cost Schedules — 1-Costs through 20-Costs: Provide the incoming cost detail for each administrative or support service budget unit.
 Allocation Detail Schedules — 1-Allocation through 20-Allocation – Allocation of Each Cost Pool:

Detail the allocation of each cost pool to budget units that benefit from the support services provided. Per Title 2 CFR – part 200 guidelines, NBS performs the allocations as a “two -step” process. A first pass of allocation calculations allows all support service departments to send costs to both themselves and to all benefiting departments. A final second pass of allocation calculations sends all resulting allocations to support service departments from the first pass to benefiting departments, based on the same approaches described in the Support Service Department Narratives section of this report.
 Summary Schedules — 1-Summary through 20-Summary: Provide the summary of allocated costs by function for each administrative or support service budget unit.  Workspace C — Factor Data: Provides statistical information for each factor used to allocate costs to individual budget units.
81 EXHIBIT A
Cost Allocation Plan Detail
Prepared by NBS for the City of Richmond
82 2020-2021
2018-2019
TITLE 2 CFR 200 Cost Allocation Plan
Based on Fiscal Year 2020-21 Actual Expenditures
Prepared for the
City of Richmond
June 21, 2022
Regional Office
870 Market Street, Suite 1223
San Francisco, CA 94102
Toll free: 800.434.8349
Main Office
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516
nbsgov.com
83 City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures SCHEDULES Page #
Allocation 2 ALLOCATION INVENTORY 5
Allocation 3 TOTAL ALLOCATION OF CITYWIDE ADMINISTRATIVE & SUPPORT SERVICES 7 Indirect Rates DERIVED RATES CHARGEABLE ON LABOR 23
BLDG- Building Use
1 - EXP Departmental Expense Detail 24
1 - COSTS Costs to be Allocated 25
1 - ALLOCATIONS 1.1 Allocation Detail: Building Use - Building Depreciation 26 1 - SUMMARY Allocation Summary 30
EQUIP- Equipment Use
2 - EXP Departmental Expense Detail 34
2 - COSTS Costs to be Allocated 35
2 - ALLOCATIONS 2.1 Equipment Use - Equipment Depreciation 36 2 - SUMMARY Allocation Summary 40
0001-131- City Manager's Office
3 - EXP Departmental Expense Detail 44
3 - COSTS Costs to be Allocated 46
3 - ALLOCATIONS 3.1 City Manager's Office - System-wide Support A 47 3 - ALLOCATIONS 3.2 City Manager's Office - System-wide Support B 50 3 - ALLOCATIONS 3.3 City Manager's Office - System-wide Support C 51 3 - SUMMARY Allocation Summary 55
0001-141- City Clerk
4 - EXP Departmental Expense Detail 59
4 - COSTS Costs to be Allocated 61
4 - ALLOCATIONS 4.1 City Clerk - System-wide Support A 62 4 - ALLOCATIONS 4.2 City Clerk - System-wide Support B 66 4 - ALLOCATIONS 4.3 City Clerk - System-wide Support C 66 4 - SUMMARY Allocation Summary 70
0001-151- City Attorney
5 - EXP Departmental Expense Detail 74
5 - COSTS Costs to be Allocated 76
5 - ALLOCATIONS 5.1 City Attorney - System-wide Support A 77 5 - ALLOCATIONS 5.2 City Attorney - System-wide Support B 80 5 - ALLOCATIONS 5.3 City Attorney - System-wide Support C 84 5 - SUMMARY Allocation Summary 88
0001-171- Finance Administration
6 - EXP Departmental Expense Detail 92
6 - COSTS Costs to be Allocated 94
6 - ALLOCATIONS 6.1 Finance Administration - Citywide Financial Services 95 6 - SUMMARY Allocation Summary 99

TABLE OF CONTENTS
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Contents

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures SCHEDULES Page #

TABLE OF CONTENTS
0001-172- Accounting
7 - EXP Departmental Expense Detail 103
7 - COSTS Costs to be Allocated 104
7 - ALLOCATIONS 7.1 Accounting - System-wide Support A 105 7 - ALLOCATIONS 7.2 Accounting - System-wide Support B 109 7 - SUMMARY Allocation Summary 113
0001-173- Budget/Operating
8 - EXP Departmental Expense Detail 117
8 - COSTS Costs to be Allocated 118
8 - ALLOCATIONS 8.1 Budget/Operating - Citywide Budget Services 119 8 - SUMMARY Allocation Summary 123
0001-174- Payroll
9 - EXP Departmental Expense Detail 127
9 - COSTS Costs to be Allocated 128
9 - ALLOCATIONS 9.1 Payroll - Citywide Payroll Services 129 9 - SUMMARY Allocation Summary 133
0001-175- Treasury/Cash Management
10 - EXP Departmental Expense Detail 137
10 - COSTS Costs to be Allocated 138
10 - ALLOCATIONS 10.1 Treasury/Cash Management - Citywide Support Services 139 10 - ALLOCATIONS 10.2 Treasury/Cash Management - Investment Management 142 10 - SUMMARY Allocation Summary 143
0001-176- Accounts Payable
11 - EXP Departmental Expense Detail 147
11 - COSTS Costs to be Allocated 148
11 - ALLOCATIONS 11.1 Accounts Payable - Citywide Accounts Payable Services 149 11 - SUMMARY Allocation Summary 153
0001-177- Rev Collection
12 - EXP Departmental Expense Detail 157
12 - COSTS Costs to be Allocated 158
12 - ALLOCATIONS 12.1 Rev Collection - Citywide Revenue Collection Services 159 12 - SUMMARY Allocation Summary 163
0001-178- Purchasing
13 - EXP Departmental Expense Detail 167
13 - COSTS Costs to be Allocated 168
13 - ALLOCATIONS 13.1 Purchasing - Citywide Purchasing Services 169 13 - SUMMARY Allocation Summary 173
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Contents

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures SCHEDULES Page #

TABLE OF CONTENTS
0001-181- Human Resources
14 - EXP Departmental Expense Detail 177
14 - COSTS Costs to be Allocated 179
14 - ALLOCATIONS 14.1 Human Resources - System-wide Support A 180 14 - ALLOCATIONS 14.2 Human Resources - System-wide Support B 184 14 - SUMMARY Allocation Summary 188
0001-232- Facility Maintenance and Administration
15 - EXP Departmental Expense Detail 192
15 - COSTS Costs to be Allocated 197
15 - ALLOCATIONS 15.1 Facility Maintenance and Administration - Citywide Facility Maintenance Services 198 15 - ALLOCATIONS 15.2 Facility Maintenance and Administration - City Infrastructure Maintenance 201 15 - SUMMARY Allocation Summary 202
0001-235- Equipment Services/Fleet Services
16 - EXP Departmental Expense Detail 206
16 - COSTS Costs to be Allocated 208
16 - ALLOCATIONS 16.1 Equipment Services/Fleet Services - Citywide Fleet Services 209 16 - SUMMARY Allocation Summary 213
0001-261- Information Technology Administration
17 - EXP Departmental Expense Detail 217
17 - COSTS Costs to be Allocated 219
17 - ALLOCATIONS 17.1 Information Technology Administration - IT Administration 220 17 - SUMMARY Allocation Summary 224
0001-262- Telecommunications
18 - EXP Departmental Expense Detail 228
18 - COSTS Costs to be Allocated 230
18 - ALLOCATIONS 18.1 Telecommunications - Citywide Telecomms Support 231 18 - SUMMARY Allocation Summary 235
0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 19 - EXP Departmental Expense Detail 239
19 - COSTS Costs to be Allocated 240
19 - ALLOCATIONS 19.1 IT/Mailroom and Duplication, GIS, ERP and Desktop - Citywide Mailroom/Dupl. 241 19 - SUMMARY Allocation Summary 245
0001-907, 908- Non-Departmental
20 - EXP Departmental Expense Detail 249
20 - COSTS Costs to be Allocated 250
20 - ALLOCATIONS 20.1 Non-Departmental - Compensated Leave & Retiree Benefits 251 20 - ALLOCATIONS 20.2 Non-Departmental - Citywide Support Services 255 20 - ALLOCATIONS 20.3 Non-Departmental - Civic Center Rent Allocation 259 20 - ALLOCATIONS 20.4 Non-Departmental - Civic Center/Plaza Security Services 263 20 - SUMMARY Allocation Summary 267

WORKSPACES
Series Purpose
C Central Summary of Allocation Factor Data 271
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Contents

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures Total
Allocable Budget Unit Allocable Cost Pool Expense ¹ Allocation Basis BLDG Building Use 1.1 Building Depreciation 964,120$ FY 20-21 Building Depreciation per Fund/Department Subtotal Building Use 964,120$
EQUIP Equipment Use 2.1 Equipment Depreciation 709,236 FY 20-21 Equipment Depreciation per Fund/Department Subtotal Equipment Use 709,236$
0001-131 City Manager's Office 3.1 System-wide Support A 265,799 FY 20-21 Total FTEs per Fund/Department 0001-131 City Manager's Office 3.2 System-wide Support B 265,799 Not Allocated - General Governmental Expense 0001-131 City Manager's Office 3.3 System-wide Support C 265,799 FY 20-21 Modified Total Direct Cost per Fund/Department Subtotal City Manager's Office 797,397$
0001-141 City Clerk 4.1 System-wide Support A 267,301 FY 20-21 Total FTEs per Fund/Department 0001-141 City Clerk 4.2 System-wide Support B 276,662 Not Allocated - General Governmental Expense 0001-141 City Clerk 4.3 System-wide Support C 255,124 FY 20-21 Modified Total Direct Cost per Fund/Department Subtotal City Clerk 799,086$
0001-151 City Attorney 5.1 System-wide Support A 595,353 FY 20-21 Total FTEs per Fund/Department 0001-151 City Attorney 5.2 System-wide Support B 595,353 FY 20-21 Total Council Agendas 0001-151 City Attorney 5.3 System-wide Support C 595,353 FY 20-21 Modified Total Direct Cost per Fund/Department Subtotal City Attorney 1,786,060$
0001-171 Finance Administration 6.1 Citywide Financial Services 724,613 FY 20-21 Modified Total Direct Cost per Fund/Department Subtotal Finance Administration 724,613$
0001-172 Accounting 7.1 System-wide Support A 909,662 FY 20-21 Modified Total Direct Cost per Fund/Department 0001-172 Accounting 7.2 System-wide Support B 303,221 FY 20-21 Total Revenues Received per Fund/Department Subtotal Accounting 1,212,882$
0001-173 Budget/Operating 8.1 Citywide Budget Services 476,217 FY 20-21 Modified Total Direct Cost per Fund/Department Subtotal Budget/Operating 476,217$
0001-174 Payroll 9.1 Citywide Payroll Services 345,969 FY 20-21 Total FTEs per Fund/Department Subtotal Payroll 345,969$
0001-175 Treasury/Cash Management 10.1 Citywide Support Services 541,022 FY 20-21 Total Revenues Received per Fund/Department 0001-175 Treasury/Cash Management 10.2 Investment Management 28,475 Not Allocated Subtotal Treasury/Cash Management 569,497$
0001-176 Accounts Payable 11.1 Citywide Accounts Payable Services 247,478 FY 20-21 Total Accounts Payable Invoices per Fund/Department Subtotal Accounts Payable 247,478$
0001-177 Rev Collection 12.1 Citywide Revenue Collection Services 718,569 FY 20-21 Total Revenues Received per Fund/Department Subtotal Rev Collection 718,569$
0001-178 Purchasing 13.1 Citywide Purchasing Services 374,421 FY 20-21 Total PO's per Fund/Department Subtotal Purchasing 374,421$

ALLOCATION INVENTORY
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Allocation 2

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures Total
Allocable Budget Unit Allocable Cost Pool Expense ¹ Allocation Basis

ALLOCATION INVENTORY
0001-181 Human Resources 14.1 System-wide Support A 1,052,093 FY 20-21 Total FTEs per Fund/Department 0001-181 Human Resources 14.2 System-wide Support B 1,052,093 FY 20-21 Total Salaries and Benefits per Fund/Department Subtotal Human Resources 2,104,186$
0001-232 Facility Maintenance and Administration 15.1 Citywide Facility Maintenance Services 846,923 FY 20-21 Total Building Square Footage 0001-232 Facility Maintenance and Administration 15.2 City Infrastructure Maintenance 3,505,710 Not Allocated Subtotal Facility Maintenance and Administration 8,870,227$ 0001-235 Equipment Services/Fleet Services 16.1 Citywide Fleet Services 3,238,310 FY 20-21 Total FTEs per Fund/Department Subtotal Equipment Services/Fleet Services 3,238,310$
0001-261 Information Technology Administration 17.1 IT Administration 1,712,698 FY 20-21 Number of IT Units per Fund/Department Subtotal Information Technology Administration 1,712,698$ 0001-262 Telecommunications 18.1 Citywide Telecomms Support 1,684,630 FY 20-21 Total FTEs per Fund/Department Subtotal Telecommunications 1,684,630$
0001-263 IT/Mailroom and Duplication, GIS, ERP and Desktop19.1 Citywide Mailroom/Dupl. 153,498 FY 20-21 IT/Mailrm & Dup Costs Subtotal IT/Mailroom and Duplication, GIS, ERP and Desktop153,498$ 0001-907, 908 Non-Departmental 20.1 Compensated Leave & Retiree Benefits 6,901,504 FY 20-21 Salaries and Benefits per Fund/Dept (General Fund Only) 0001-907, 908 Non-Departmental 20.2 Citywide Support Services 516,275 FY 20-21 Modified Total Direct Cost per Fund/Department 0001-907, 908 Non-Departmental 20.3 Civic Center Rent Allocation 3,210,357 FY 20-21 Civic Center/Plaza FTE per Fund/Department, GF Only 0001-907, 908 Non-Departmental 20.4 Civic Center/Plaza Security Services 377,881 FY 20-21 Civic Center/Plaza FTE per Fund/Department, All Funds Subtotal Non-Departmental 11,006,017$
Grand Total 38,495,111$
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Allocation 2

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
0001-101-

OFFICE OF

THE MAYOR
0001-105-

COUNCIL/CITY

COUNCIL DIV
0001-121-
POLICE

COMMISSION
DIV
0001-132- CM-
SPCIAL

PROJS/ENVIR

ONMENTAL
0001-163- GF-

PLN/CODE

ENFORCEMEN

T (DIV)
0001-191- GF-

POLICE ADMIN
DIV
0001-192- GF-

POLICE-

PATROL/CIB
0001-193- GF-

POLICE/CRIME

PREVENTION
0001-194- GF-

POLICE-COPS
GRANT
BLDG Building Use -$ -$ -$ -$ -$ 155,367$ -$ -$ -$
EQUIP Equipment Use ² - 2,628 - - - 453,099 - - -
0001-131 City Manager's Office 1,752 4,529 802 5 3,703 142,554 16 954 1,712 0001-141 City Clerk 1,671 4,426 785 4 3,521 134,500 14 922 1,570 0001-151 City Attorney 136,232 66,180 33,404 10 7,996 306,552 33 2,077 3,627 0001-171 Finance Administration 1,959 1,642 235 13 4,499 206,866 46 680 3,949 0001-172 Accounting 2,116 1,861 253 14 5,513 258,659 50 728 4,233 0001-173 Budget/Operating 1,158 971 139 8 2,661 122,333 27 402 2,335 0001-174 Payroll 1,439 5,275 959 - 2,877 95,423 - 959 480 0001-175 Treasury/Cash Management 32 194 1 - 1,333 71,306 - - - 0001-176 Accounts Payable 173 1,397 67 - 1,079 16,705 - 308 - 0001-177 Rev Collection 40 246 2 - 1,688 90,318 - - -
0001-178 Purchasing - 2,657 - - - - 2,162 90 135
0001-181 Human Resources 8,899 19,327 3,389 32 18,497 641,594 - 4,384 8,896 0001-232 Facility Maintenance and Administration - - - - - 654,276 - - - 0001-235 Equipment Services/Fleet Services 12,966 47,544 8,644 - 25,933 860,106 - 8,644 4,322 0001-261 Information Technology Administration 6,636 26,546 - - - 544,183 228,292 13,273 - 0001-262 Telecommunications 6,436 23,600 4,291 - 12,873 426,954 - 4,291 2,145 0001-263 IT/Mailroom and Duplication, GIS, ERP and Desktop 372 106 - - - - - - - 0001-907, 908 Non-Departmental 53,860 93,755 13,628 249 106,051 3,763,536 27 21,412 63,469 Allocated Costs 235,743$ 302,883$ 66,599$ 334$ 198,225$ 8,944,332$ 230,668$ 59,124$ 96,873$ Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated.

Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
0001-235 Equipment Services/Fleet Services
0001-261 Information Technology Administration
0001-262 Telecommunications
0001-263 IT/Mailroom and Duplication, GIS, ERP and Desktop 0001-907, 908 Non-Departmental
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 0001-196- GF-

POLICE/REGU
LATORY
0001-197- CAD

DISPATCH

SYST/COMM

POL DIV
0001-199- GF-

PARKING

ENFORCEMEN
T DIV
0001-201- GF-

FIRE/ADMIN
DIV
0001-202- GF-

FIRE/SUPRES
SN DIV
0001-203- GF-
FIRE

PREVENTION
DIV
0001-204- GF-
FIRE/

SUPPORT DIV
0001-205- GF-

FIRE/TRAININ
G DIV
0001-206- GF-
FIRE/OF. OF

EMS DIV
-$ -$ -$ 51,774$ -$ -$ -$ -$ -$
- - - 75,299 - - - - -
1,523 14,090 785 2,187 65,143 5,212 272 850 961
1,433 13,501 738 2,095 61,171 4,908 244 796 928
3,271 30,547 1,685 14,117 139,738 11,196 569 1,820 2,093 2,343 13,775 1,241 2,177 103,950 7,853 794 1,429 701
2,527 15,047 1,331 2,405 111,442 8,902 1,693 1,537 761
1,386 8,146 734 1,287 61,473 4,644 469 845 415
959 12,467 480 1,918 39,320 3,357 - 480 959
28 540 - 138 - 935 1,628 9 17
58 173 - 125 - 1,329 1,956 106 96
36 684 - 175 - 1,184 2,062 11 22
135 - - - 135 631 - 2,387 -
7,284 69,265 4,364 10,472 319,858 23,251 - 4,154 4,489
- - - - 400,107 - - - -
8,644 112,376 4,322 17,289 354,415 30,255 - 4,322 8,644 7,964 - 10,618 27,873 - - 21,236 3,982 -
4,291 55,783 2,145 8,582 175,931 15,018 - 2,145 4,291
94 - - - - 10,093 - - 5,493
44,293 129,596 31,296 62,253 1,980,911 146,401 467 26,165 22,212 86,270$ 475,990$ 59,741$ 280,166$ 3,813,596$ 275,169$ 31,390$ 51,039$ 52,082$ Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
0001-235 Equipment Services/Fleet Services
0001-261 Information Technology Administration
0001-262 Telecommunications
0001-263 IT/Mailroom and Duplication, GIS, ERP and Desktop 0001-907, 908 Non-Departmental
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 0001-211- OF.

OF NB-HOOD

SFTY ADMIN
DIV
0001-212- OFF

OF N-HOOD

SFTY/GRANT
ADM
0001-231- GF-

PW ADMIN-DIV
0001-233- GF-

PRKS&LNDSK

P/PRKS (S-
DIV)
0001-234- IT
GIS
0001-237- GF-

I&M/ABATEME

NT SVCS (DIV)
0001-238- GF-

I&M/CODE

ENFORCEMEN

T (DIV)
0001-239- GF-

I&M/PROP/ASS

ETS MNGT
(DIV)
0001-241- GF-

LIB&CL SVC/L-

ADM DIV
-$ -$ 72,806$ 25,923$ -$ -$ -$ -$ 5,625$
- - 155,223 - - - - - -
7,665 413 4,593 18,349 14,188 8,172 361 1 18,531
7,438 371 4,352 17,651 13,686 7,860 356 1 17,945
19,073 865 9,899 39,862 30,867 17,752 795 3 40,399
4,484 1,206 6,044 15,681 10,898 7,019 - 4 11,998
5,633 3,211 11,787 20,272 11,958 7,810 23 277 13,380
2,652 713 3,574 9,273 6,445 4,151 - 2 7,095
8,152 - 3,357 17,262 13,906 7,672 480 - 19,181
1,595 3,707 10,261 6,691 530 552 45 527 1,000
1,021 944 1,628 11,060 2,505 1,474 77 212 1,243
2,020 4,695 12,997 8,475 672 699 57 668 1,267
- - - 135 1,982 - - - -
34,103 - 19,995 77,746 66,051 37,781 1,420 - 84,823
- - 37,122 74,640 65,994 - - - 309,101
73,476 - 30,255 155,597 125,342 69,154 4,322 - 172,886
15,927 - 45,127 15,927 - - 21,236 - 75,655
36,473 - 15,018 77,238 62,219 34,328 2,145 - 85,820
- - 747 - 2,261 30,393 - - 275
169,508 710 120,736 378,578 357,789 192,660 4,673 2 450,765 389,223$ 16,835$ 565,520$ 970,360$ 787,294$ 427,475$ 35,990$ 1,698$ 1,316,986$ Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
0001-235 Equipment Services/Fleet Services
0001-261 Information Technology Administration
0001-262 Telecommunications
0001-263 IT/Mailroom and Duplication, GIS, ERP and Desktop 0001-907, 908 Non-Departmental
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 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
0001-251- GF-

RECREATION

ADM DIV
0001-253-

CM&NB/BOOK

ER T CTR (S-
DIV)
0001-255- GF-
CM

TRANSPORTA
TN

OPERATIONS
0001-254- GF-

REC/SPCL

EVENTS (S-
DIV)
0001-256-

RECREATION

SVCS/AQUATI
CS
0001-257-

RECREATIO
N

SVCS/CONV

ENTION CTR
-$ -$ -$ 275,793$ 34,023$ -$ -$ 107,310$ -$
- - - 18,630 - - - - -
436 4,621 - 7,604 14,210 912 4,408 13,577 1,901
391 4,475 - 7,318 13,934 884 4,284 13,399 1,837
914 15,935 - 30,588 31,186 1,989 9,629 29,899 4,140
1,274 2,964 - 6,414 3,585 557 2,343 683 1,339
3,731 3,250 253 7,139 3,969 611 2,514 759 1,465
753 1,753 - 3,793 2,120 329 1,385 404 792
- 4,795 - 7,193 17,262 959 4,795 17,742 1,918
4,572 140 489 508 243 26 4 52 58
6,002 173 125 1,570 2,466 231 703 568 135
5,791 178 619 643 308 33 5 66 74
4,684 - 2,027 - 5,405 - 1,892 405 1,351
- 19,642 - 36,043 58,945 2,922 19,459 54,069 8,736
- - 173,235 265,858 348,491 - 130,900 61,870 329,972
- 43,221 - 64,832 155,597 8,644 43,221 159,919 17,289
49,109 69,018 - 152,637 - - - - -
- 21,455 - 32,182 77,238 4,291 21,455 79,383 8,582
4,274 - 329 167 1,735 1,145 - - -
750 104,425 1,217 185,229 229,442 10,291 87,835 184,851 42,564 82,683$ 296,047$ 178,294$ 1,104,141$ 1,000,158$ 33,826$ 334,832$ 724,958$ 422,152$ Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
0001-235 Equipment Services/Fleet Services
0001-261 Information Technology Administration
0001-262 Telecommunications
0001-263 IT/Mailroom and Duplication, GIS, ERP and Desktop 0001-907, 908 Non-Departmental
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 0001-259-

RECREATIO
N

SVCS/PLUN
GE
0001-260-

RECREATI
ON

SVCS/CITIE

S OF SRVC
0001-291-
GF-

ADMINIST
RATIVE

SERVICES
0001-292-

GF-STREET

SWEEPING
0001-361-

GF ECON

DEV/SP PRJ-

ENVIRONM
NTL
0001-362-

GF ECON

DEV/SP PRJ-

ENVIRONM
NTL
0001-364-

GF-ECON

DEV/PUBLI

C 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
118,576$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$
- 4,356 - - - - - - - - -
578 1,064 361 361 1,669 1,027 1,129 1,506 1,038 - -
552 1,021 356 356 1,597 955 1,046 1,418 997 - -
1,251 2,309 795 795 3,615 2,191 2,405 3,235 2,253 - -
636 1,002 - - 1,716 1,946 2,245 2,293 924 - -
699 1,414 255 21 2,033 3,482 2,673 3,212 1,285 - -
376 593 - - 1,015 1,151 1,328 1,356 547 - -
480 959 480 480 1,439 480 480 959 959 - -
32 655 492 40 374 2,698 513 1,457 568 - -
337 376 385 376 366 289 202 299 231 - -
41 830 624 51 474 3,417 650 1,845 719 - -
1,261 - - - - - - - - - -
2,881 4,415 1,420 1,420 6,994 4,548 2,777 6,452 4,788 - - - - - - - - - - - - -
4,322 8,644 4,322 4,322 12,966 4,322 4,322 8,644 8,644 - - - - - 7,964 - - - - - - -
2,145 4,291 2,145 2,145 6,436 2,145 2,145 4,291 4,291 - - - - - - 2,793 1,714 327 - - - -
16,083 21,829 4,673 4,673 35,681 30,664 16,246 37,977 9,889 - - 150,252$ 53,758$ 16,308$ 23,002$ 79,170$ 61,027$ 38,490$ 74,944$ 37,132$ -$ -$ Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
0001-235 Equipment Services/Fleet Services
0001-261 Information Technology Administration
0001-262 Telecommunications
0001-263 IT/Mailroom and Duplication, GIS, ERP and Desktop 0001-907, 908 Non-Departmental
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 1002-

STATE GAS
TAX
1003-

TRANSPOR
TATION

OPERATIO
NS
1004-
ASSET

SEIZURE
FUND
1005-

LIBRARY
FUND
1006-

OUTSIDE
FUNDED
SVCS -
GRANTS
1007-

EMERGENC
Y MED
SERV
1010-
N.RICHMO

ND WASTE
1012-

HILLTOP

LANDSCAPE

MAINT DIST
1013- FIRE
DEPT
HAZMAT
GRANT
1014- EDA
GRANT
FUND
1015-
MARINA
BAY

LNDSCP&LI

GHTDIST
FD
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$
- - - - - - - - - - -
3,207 2,118 50 306 2,094 280 127 6,262 333 574 5,682
2,879 2,032 45 275 1,880 251 114 6,047 299 516 5,493
6,721 4,595 104 642 4,388 587 265 13,633 699 1,204 12,376 9,371 1,973 145 895 6,118 818 370 4,600 974 1,678 3,957 24,983 2,603 572 1,276 10,154 1,470 404 6,153 1,263 1,799 4,755 5,542 1,167 86 529 3,618 484 219 2,720 576 992 2,340
- 1,918 - - - - - 6,234 - - 5,754
28,877 942 804 611 6,950 1,146 14 2,360 422 - 992
2,399 761 87 1,696 1,050 732 67 2,283 96 - 2,620
36,576 1,194 1,018 774 8,803 1,452 18 2,989 534 - 1,257 5,720 2,027 2,117 4,279 19,997 766 2,612 1,621 2,612 - 1,306 - 9,516 - - - - - 27,018 - - 23,509
- 635,031 - - - - - - - - -
- 17,289 - - - - - 56,188 - - 51,866
- 9,291 - - - - - 3,982 - - 1,327
- 8,582 - - - - - 27,891 - - 25,746
- - - 17,367 1,814 - - - - - -
5,517 1,162 86 527 3,602 482 218 2,709 574 988 2,329
131,792$ 702,199$ 5,112$ 29,176$ 70,468$ 8,467$ 4,428$ 172,691$ 8,384$ 7,751$ 151,310$ Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
0001-235 Equipment Services/Fleet Services
0001-261 Information Technology Administration
0001-262 Telecommunications
0001-263 IT/Mailroom and Duplication, GIS, ERP and Desktop 0001-907, 908 Non-Departmental
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 1017-

CHEVRON

MODERNIZ

ATN PROJ
& CIA
1018- RENT

CONTROL
1019- SBI

RMRA CAP

IMPROVEMEN
T
1050- CR-

PLANNING &

BUILDING
1051- CR-

ENGINEERIN
G
1053- CODE

ENFORCEMEN
T-CR
1054-

ENGINEERIN

G GRANTS
1055-

ENCROACHM

ENTS SVCS
1200- COR

HOUSING

ADMINISTRATI
ON 1201- CDBG
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
- - - - - - - - - -
7,269 7,210 195 17,564 - - 171 3,521 1,556 45
6,527 6,898 175 16,555 - - 153 3,423 1,495 40
15,236 16,791 410 101,042 39,850 - 358 7,692 26,820 93
21,241 7,370 571 26,036 - - 499 1,859 1,386 130
31,407 8,212 1,599 75,618 1,113 55 2,916 2,186 1,867 703 12,561 4,358 338 15,397 - - 295 1,099 820 77
- 6,234 - 11,508 - - - 3,836 1,439 -
16,694 602 1,907 92,225 2,152 107 4,603 374 738 1,089
1,859 1,541 222 7,957 2,052 10 472 414 588 87
21,145 763 2,416 116,815 2,726 136 5,830 474 934 1,380
- - - 8,107 3,018 5,900 1,666 - 180 6,351
- 34,242 - 65,467 - - - 15,739 6,037 51
- - - - - - - - - -
- 56,188 - 103,731 - - - 34,577 12,966 -
- 27,873 - 116,800 - - - 17,255 10,618 -
- 27,891 - 51,492 - - - 17,164 6,436 -
4,463 45,232 - 11,237 - - - - - -
12,506 25,028 336 45,754 1,217 - 294 10,587 4,467 77
150,909$ 276,434$ 8,170$ 883,306$ 52,129$ 6,208$ 17,260$ 120,200$ 78,347$ 10,122$ Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
0001-235 Equipment Services/Fleet Services
0001-261 Information Technology Administration
0001-262 Telecommunications
0001-263 IT/Mailroom and Duplication, GIS, ERP and Desktop 0001-907, 908 Non-Departmental
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 1203-

NEIGHBORHO
OD

STABILIZATIO
N
1205-

EMPLOYME
NT &

TRAINING
1207-

NEIGHBORH
OOD

STAB(CITY)
1208-

SUCCESSOR

HOUSING
AGNCY
1209- CAL-
HOME
1302-

HOUSNG IN

LIEU FEE -

DEVELOPE
R
1303- KIDS
FIRST

INITIATIVE
1304-

EMERGENCY
OPE &

DISASTR
RECVRY
2001-

GENERAL

CAPITAL FUND
2002-

MEASURE J
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
- - - - - - - - - -
30 11,572 19 166 18 46 1,503 1,386 - 917
27 10,946 17 149 16 41 1,447 1,244 - 823
64 53,048 40 348 38 95 38,428 2,905 - 1,921
89 15,902 56 485 53 133 1,229 4,050 - 2,679
95 20,691 208 588 57 143 2,988 9,369 7,527 14,756
52 9,404 33 287 31 79 727 2,395 - 1,584
- 8,152 - - - - 1,439 - - -
- 7,042 286 132 - - 3,228 9,719 14,552 22,974
- 5,616 19 29 - - 366 5,636 328 790
- 8,920 362 167 - - 4,089 12,310 18,432 29,100
270 15,539 - - - - - - 14,593 4,954
316 44,566 - 1,892 221 474 6,198 2,613 - -
- 260,554 - - - - - - - -
- 73,476 - - - - 12,966 - - -
- 79,637 - - - - - - - -
- 36,473 - - - - 6,436 - - -
- - - - - - 4,422 - - -
52 28,834 33 285 31 78 4,375 2,384 - 1,577
996$ 690,372$ 1,076$ 4,528$ 465$ 1,089$ 89,842$ 54,010$ 55,431$ 82,076$ Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
0001-235 Equipment Services/Fleet Services
0001-261 Information Technology Administration
0001-262 Telecommunications
0001-263 IT/Mailroom and Duplication, GIS, ERP and Desktop 0001-907, 908 Non-Departmental
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 2110- IMPACT

FEE - PARK
2111- PF IMP
FEES-

TRAFFIC/ROA
D-ENG
2113- IMPACT

FEE - FIRE
2114- IMPACT

FEE - POLICE
2115- IMPACT
FEE -

COMM/AQUAT
C
2116- IMPACT
FEE -

PARKS/OPEN
2117-
IMPACT
FEE -

LIBRARY
2119-
IMPACT
FEE -
STORM

DRAINAGE
2120- IMPACT
FEE -

WASTEWATER
-$ -$ -$ -$ -$ -$ -$ -$ -$
- - - - - - - - -
21 407 96 6 77 44 17 49 20
19 366 86 6 69 40 15 44 18
45 854 200 13 161 93 35 102 41
63 1,191 279 18 224 130 49 142 57
232 2,207 695 19 2,941 671 53 152 62
37 704 165 11 133 77 29 84 34
- - - - - - - - -
319 1,799 765 - 5,221 1,028 - - -
10 183 58 - 77 10 48 58 19
404 2,279 969 - 6,614 1,302 - - -
4,504 495 360 586 495 1,757 901 - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
37 701 164 11 132 77 29 84 34
5,691$ 11,188$ 3,836$ 668$ 16,144$ 5,228$ 1,177$ 714$ 285$ Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
0001-235 Equipment Services/Fleet Services
0001-261 Information Technology Administration
0001-262 Telecommunications
0001-263 IT/Mailroom and Duplication, GIS, ERP and Desktop 0001-907, 908 Non-Departmental
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 2125- IRON

TRIANGLE/E
PA

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-

WASTEWAT
ER
4005-
MARINA
4006-
STORM
WATER
4008-
KCRT -
CABLE

TELEVIS
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
- - - - - - - - - -
255 - 621 380 5,717 8,546 28,893 291 2,193 2,412
229 - 558 341 5,134 7,772 26,239 261 1,969 2,296
535 - 1,303 796 11,984 29,750 60,913 610 42,103 5,211
746 - 1,816 1,110 16,708 21,812 74,950 851 6,409 2,833
3,033 - 1,947 1,190 17,912 28,914 96,109 912 11,025 3,064 441 - 1,074 656 9,880 12,899 44,323 503 3,790 1,675
- - - - - 1,439 4,316 - - 1,918
4,318 - - - - 10,691 30,461 - 8,030 51
77 - - - - 2,688 7,736 - 1,118 1,069
5,469 - - - - 13,541 38,583 - 10,171 65
- 45 - - - 12,701 10,224 180 2,612 946
237 - - - - 9,201 26,658 - 1,467 11,904
- - - - - - - - - -
- - - - - 12,966 38,899 - - 17,289
- - - - - 7,964 63,709 - - 94,237
- - - - - 6,436 19,309 - - 8,582
- - - - - - - - - -
439 - 1,069 653 9,837 12,842 56,298 501 3,774 7,753
15,779$ 45$ 8,388$ 5,126$ 77,173$ 200,160$ 627,619$ 4,109$ 94,662$ 161,305$ Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
0001-235 Equipment Services/Fleet Services
0001-261 Information Technology Administration
0001-262 Telecommunications
0001-263 IT/Mailroom and Duplication, GIS, ERP and Desktop 0001-907, 908 Non-Departmental
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 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
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
- - - - - - - - - -
25 49 335 456 3,022 1,304 320 272 154 465
22 44 301 410 2,779 1,204 287 244 138 450
51 103 702 957 6,413 2,772 670 570 322 1,013
72 144 978 1,334 6,724 2,757 935 794 450 304
77 154 2,142 1,430 7,215 2,956 1,002 852 482 499
42 85 579 789 3,976 1,630 553 470 266 180
- - - - 959 480 - - - 480
- - 2,113 - 13 - - - - 335
- 116 308 501 7,148 5,395 - - - 3,035
- - 2,677 - 17 - - - - 424
- - - - - - - - - -
- - - - 4,599 3,018 - - - 2,085
- - - - - - - - - -
- - - - 8,644 4,322 - - - 4,322
15,927 - - - - - - - - -
- - - - 4,291 2,145 - - - 2,145
- - - - 17 17 - - - -
42 85 576 2,002 10,859 2,840 550 468 265 179
16,259$ 781$ 10,710$ 7,879$ 66,677$ 30,841$ 4,318$ 3,669$ 2,077$ 15,915$ Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
0001-235 Equipment Services/Fleet Services
0001-261 Information Technology Administration
0001-262 Telecommunications
0001-263 IT/Mailroom and Duplication, GIS, ERP and Desktop 0001-907, 908 Non-Departmental
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 4502- RHA-

HOUSING
(RAD)

CORPORATI
ON
5001-

INSURANCE

RESERVES
5003-

EQUIPMEN
T

SERVICES
5005- CAD

DISPATCH
SYSTEM
5006- RMS

RECORDS

SERVICES
5008-

COMPENS
ATED

ABSENCES
6001-

GENERAL

TRUST &
AGENCY
6004-

COMMISSION

ON AGING
6005-
SEAVER

GALLERY
TRUST
FUND
6007-
SENIOR
TRUST

DEPOSIT
6047-
CERTBT
PLAN
FUND
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$
- - - - - - - - - - -
0 24,114 1,411 361 - 2,784 - 3 - 14 281
0 21,818 1,267 356 - 2,500 - 3 - 13 252
0 50,741 2,958 795 - 5,836 - 6 - 29 589
0 65,201 4,124 - - 8,136 - 8 - 41 821
0 96,081 28,396 13 - 8,723 - 10 - 108 881
0 38,558 2,439 - - 4,812 - 5 - 24 486
- 2,398 - 480 - - - - - - -
- 50,612 46,348 26 - - - 2 - 124 -
- 2,081 829 154 - - - 29 10 145 -
- 64,107 58,706 32 - - - 3 - 157 -
- 9,458 33,149 3,243 1,757 - - - - - -
- 21,405 - 1,420 - 19,325 - - - - 1,911
- - - - - - - - - - -
- 21,611 - 4,322 - - - - - - -
- 1,327 - - - - - - - - -
- 10,727 - 2,145 - - - - - - -
- - - - - - - 6,407 - - -
0 45,690 2,428 - - 4,790 - 5 - 24 484
1$ 525,928$ 182,056$ 13,347$ 1,757$ 56,907$ -$ 6,482$ 10$ 679$ 5,704$ Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
0001-235 Equipment Services/Fleet Services
0001-261 Information Technology Administration
0001-262 Telecommunications
0001-263 IT/Mailroom and Duplication, GIS, ERP and Desktop 0001-907, 908 Non-Departmental
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 6048-
OPEB
PLAN
TRUST
6049- PT
MOLATE

PRIVATE-

PURPOSE
TRST
6050-

GENERAL

PENSION
FUND
6051- POLICE
& FIRE

PENSION
6052-

GARFIELD

PENSION
FUND
6058- MARINA

WESTSHORE
DEB
6059-

COUNTRY
CLUB
VISTA
6060-

REASSESSME

NT DISTRICT
2003-1
6101- SA-

PROPERTY

TAX TRUST
FUND
6102- SA-

ADMINISTRAT
ION
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
- - - - - - - - - -
9,117 271 3,039 10,556 425 85 224 - - 267
8,187 243 2,957 10,262 414 77 201 - - 240
19,110 568 6,642 23,061 929 179 469 - - 559
26,643 792 1,504 5,555 187 250 654 - - 779
28,563 849 1,612 5,956 201 268 701 - - 1,396
15,755 469 889 3,285 111 148 386 - - 461
- - 3,357 11,508 480 - - - - -
- - - - - - - - - 1,083
- - - - - - - - - 1,503
- - - - - - - - - 1,372
- - - - - - - - - 450
62,287 - 13,511 46,629 1,865 - - - - 1,492
- - - - - - - - - -
- - 30,255 103,731 4,322 - - - - -
- - - - - - - - - -
- - 15,018 51,492 2,145 - - - - -
- - - - - - - - - -
15,686 466 885 3,271 110 147 385 - - 459
185,348$ 3,660$ 79,669$ 275,307$ 11,188$ 1,154$ 3,019$ -$ -$ 10,060$ Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
0001-235 Equipment Services/Fleet Services
0001-261 Information Technology Administration
0001-262 Telecommunications
0001-263 IT/Mailroom and Duplication, GIS, ERP and Desktop 0001-907, 908 Non-Departmental
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 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
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
- - - - - - - - - -
675 - 6 519 420 211 48 867 - -
606 - 6 466 377 189 43 779 3 658
1,414 - 14 1,087 880 441 100 1,818 7 1,537
1,971 - 19 1,516 1,227 616 140 2,535 10 2,143
9,846 - 20 1,625 1,315 660 150 2,718 11 2,297
1,166 - 11 897 725 364 83 1,499 6 1,267
- - - - - - - - - -
14,948 - - - - - - - - -
877 - - - - - - - - -
18,934 - - - - - - - - -
2,567 - - - - - - - - -
759 - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
1,161 - 11 893 722 362 82 1,493 6 -
54,923$ -$ 88$ 7,003$ 5,666$ 2,843$ 646$ 11,709$ 43$ 7,903$ Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
0001-235 Equipment Services/Fleet Services
0001-261 Information Technology Administration
0001-262 Telecommunications
0001-263 IT/Mailroom and Duplication, GIS, ERP and Desktop 0001-907, 908 Non-Departmental
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 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-
SUCCES
SOR

AGENCY -
GLTDAG
9102-

CITY OF

RICHMON

D - GFAAG

AO- ALL
OTHER
-$ -$ -$ -$ -$ -$ -$
- - - - - - -
- - - - - - -
- 673 684 125 453 11,986 -
- 1,571 1,597 291 1,058 27,979 -
- 2,191 2,226 406 1,475 39,007 -
- 2,348 2,387 435 1,582 41,819 16,664
- 1,295 1,316 240 872 23,068 -
- - - - - - -
- - - - - - -
- - - - - - 9,460
- - - - - - 40,804
- - - - - - 73,459
- - - - - - -
- - - - - - 561,249
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
-$ 8,079$ 8,210$ 1,496$ 5,441$ 143,858$ 701,637$
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
0001-235 Equipment Services/Fleet Services
0001-261 Information Technology Administration
0001-262 Telecommunications
0001-263 IT/Mailroom and Duplication, GIS, ERP and Desktop 0001-907, 908 Non-Departmental
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated.

Subtotal Direct Billed Unallocated ³ Total
847,195$ -$ -$ 847,195$
709,236 - - 709,236
562,088 - 322,875 884,963
544,698 - 330,090 874,788
1,734,773 - - 1,734,773
870,134 - - 870,134
1,215,299 - - 1,215,299
514,566 - - 514,566
373,061 - - 373,061
513,824 - 34,239 548,063
143,090 - - 143,090
691,627 - - 691,627
290,999 - - 290,999
2,173,217 - - 2,173,217
4,308,400 - 5,730,141 10,038,541
3,362,624 - - 3,362,624
1,793,150 - - 1,793,150
1,669,197 - - 1,669,197
153,295 - - 153,295
9,607,292 - - 9,607,292
32,077,766$ -$ 6,417,345$ 38,495,111$
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Allocation 3

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

INDIRECT COST RATES
Receiving Central Service Indirect Cost Indirect Cost
Departments Cost [1] Rate Base [2] Rates
Citywide Indirect Rate 31,201,142$ 120,272,001$ 26%
[1] Expenses Allocated to all receiving departments
[2] Salary, Wages, and Benefits expenses less indirect central service departments [3] Rate should be applied to salary and benefit costs
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
Indirect Rate

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures BLDG- Building Use
Expense Type $
Straight Line Depreciation Amount
Building Depreciation Allowance 964,120$ D 964,120$
Subtotal 964,120$ 964,120$
DEPARTMENTAL EXPENDITURES 964,120$ 964,120$
Reallocation of Incoming Costs
First Allocation -$ 964,120$
Unallocated Costs -$ -$
Subtotal of First Allocation -$ 964,120$
Second Allocation -$ -$
Unallocated Costs -$ -$
Subtotal of Second Allocation -$ -$
TOTAL FUNCTIONAL COSTS 964,120$ 964,120$
Spread
Method

DEPARTMENTAL EXPENSE DETAIL
Building
Depreciation
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
1 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures BLDG- Building Use First Second
Allocation Allocation Total
Departmental Expenditures $ 964,120 $ 964,120 Incoming Costs
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 - - 0001-235- Equipment Services/Fleet Services - - 0001-261- Information Technology Administration - - 0001-262- Telecommunications - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental - - - - -
- - -
- - -
- - -
Total Incoming Costs $ - $ - $ - Total Costs to be Allocated $ 964,120 $ - $ 964,120

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
1 - 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 Building Depreciation 1.1

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 116,579 12.092% 116,579 116,579 - 116,579 0001-235- Equipment Services/Fleet Services - 0.000% - - - - 0001-261- Information Technology Administration 345 0.036% 345 345 - 345 0001-262- Telecommunications - 0.000% - - - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - 0.000% - - - - 0001-907, 908- Non-Departmental - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - -

RECEIVING BUDGET UNITS
- - 0.000% - - - - 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 155,367 16.115% 155,367 155,367 - 155,367 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 51,774 5.370% 51,774 51,774 - 51,774 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV - 0.000% - - - - 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV - 0.000% - - - - 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - 0.000% - - - - 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 72,806 7.552% 72,806 72,806 - 72,806 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 25,923 2.689% 25,923 25,923 - 25,923 0001-234- IT GIS - 0.000% - - - - 0001-237- GF-I&M/ABATEMENT SVCS (DIV) - 0.000% - - - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - BLDG- Building Use
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
1 - 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 BLDG- Building Use
0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 5,625 0.583% 5,625 5,625 - 5,625 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 - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 275,793 28.606% 275,793 275,793 - 275,793 0001-253- CM&NB/BOOKER T CTR (S-DIV) 34,023 3.529% 34,023 34,023 - 34,023 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) - 0.000% - - - - 0001-256- RECREATION SVCS/AQUATICS 107,310 11.130% 107,310 107,310 - 107,310 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE 118,576 12.299% 118,576 118,576 - 118,576 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 - 0.000% - - - - 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST - 0.000% - - - - 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1014- EDA GRANT FUND - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - 0.000% - - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL - 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 - 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 - 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
1 - 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 BLDG- Building Use
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
1 - 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 BLDG- Building Use
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 964,120 100.000% $ 964,120 $ - $ 964,120 $ - $ 964,120 Allocation Basis: FY 20-21 Building Depreciation per Fund/Department Source of Allocation: Fixed Assets_03.25.2022.xlsx
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
1 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures BLDG- Building Use

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 116,579 116,579 0001-235- Equipment Services/Fleet Services - - 0001-261- Information Technology Administration 345 345 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 155,367 155,367 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 51,774 51,774 0001-202- GF-FIRE/SUPRESSN DIV - - 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 72,806 72,806 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 25,923 25,923 0001-234- IT GIS - - 0001-237- GF-I&M/ABATEMENT SVCS (DIV) - -

ALLOCATION SUMMARY
Total
Building
Depreciation
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
1 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures BLDG- Building Use

ALLOCATION SUMMARY
Total
Building
Depreciation
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 5,625 5,625 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 - - 0001-251- GF-RECREATION ADM DIV 275,793 275,793 0001-253- CM&NB/BOOKER T CTR (S-DIV) 34,023 34,023 0001-255- GF-CM TRANSPORTATN OPERATIONS - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) - - 0001-256- RECREATION SVCS/AQUATICS 107,310 107,310 0001-257- RECREATION SVCS/CONVENTION CTR - - 0001-259- RECREATION SVCS/PLUNGE 118,576 118,576 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 - - 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 - - 1207- NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGNCY - - 1209- CAL-HOME - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
1 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures BLDG- Building Use

ALLOCATION SUMMARY
Total
Building
Depreciation
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 - - 6058- MARINA WESTSHORE DEB - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
1 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures BLDG- Building Use

ALLOCATION SUMMARY
Total
Building
Depreciation
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 $ 964,120 $ 964,120
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
1 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures EQUIP- Equipment Use
Expense Type $
Straight Line Depreciation Amount
Equipment Depreciation Allowance 709,236$ D 709,236$
Subtotal Operating Cost 709,236$ 709,236$
DEPARTMENTAL EXPENDITURES 709,236$ 709,236$
Reallocation of Incoming Costs
First Allocation -$ 709,236$
Unallocated Costs -$ -$
Subtotal of First Allocation -$ 709,236$
Second Allocation -$ -$
Unallocated Costs -$ -$
Subtotal of Second Allocation -$ -$
TOTAL FUNCTIONAL COSTS 709,236$ 709,236$

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Equipment
Depreciation
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
2 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures EQUIP- Equipment Use First Second
Allocation Allocation Total
Departmental Expenditures $ 709,236 $ 709,236 Incoming Costs
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 - - 0001-235- Equipment Services/Fleet Services - - 0001-261- Information Technology Administration - - 0001-262- Telecommunications - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental - - - - -
- - -
- - -
- - -
Total Incoming Costs $ - $ - $ - Total Costs to be Allocated $ 709,236 $ - $ 709,236

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
2 - 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 Equipment Depreciation 2.1

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 - 0.000% - - - - 0001-235- Equipment Services/Fleet Services - 0.000% - - - - 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% - - - - - - 0.000% - - - - - - 0.000% - - - -

RECEIVING BUDGET UNITS
- 0.000% - - - - 0001-101- OFFICE OF THE MAYOR - 0.000% - - - - 0001-105- COUNCIL/CITY COUNCIL DIV 2,628 0.371% 2,628 2,628 - 2,628 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 453,099 63.886% 453,099 453,099 - 453,099 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 75,299 10.617% 75,299 75,299 - 75,299 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV - 0.000% - - - - 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV - 0.000% - - - - 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - 0.000% - - - - 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 155,223 21.886% 155,223 155,223 - 155,223 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) - 0.000% - - - - 0001-234- IT GIS - 0.000% - - - - EQUIP- Equipment Use
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
2 - 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 EQUIP- Equipment Use
0001-237- GF-I&M/ABATEMENT SVCS (DIV) - 0.000% - - - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV - 0.000% - - - - 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV - 0.000% - - - - 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 18,630 2.627% 18,630 18,630 - 18,630 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 4,356 0.614% 4,356 4,356 - 4,356 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 - 0.000% - - - - 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST - 0.000% - - - - 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1014- EDA GRANT FUND - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - 0.000% - - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL - 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 - 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% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
2 - 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 EQUIP- Equipment Use
1303- KIDS FIRST INITIATIVE - 0.000% - - - - 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 - 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% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
2 - 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 EQUIP- Equipment Use
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 $ 709,236 100.000% $ 709,236 $ - $ 709,236 $ - $ 709,236 Allocation Basis: FY 20-21 Equipment Depreciation per Fund/Department Source of Allocation: Fixed Assets_03.25.2022.xlsx
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
2 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures EQUIP- Equipment Use

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 - - 0001-235- Equipment Services/Fleet Services - - 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 2,628 2,628 0001-121- POLICE COMMISSION DIV - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - - 0001-191- GF-POLICE ADMIN DIV 453,099 453,099 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 75,299 75,299 0001-202- GF-FIRE/SUPRESSN DIV - - 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 155,223 155,223 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) - - 0001-234- IT GIS - - 0001-237- GF-I&M/ABATEMENT SVCS (DIV) - -

ALLOCATION SUMMARY
Equipment
Depreciation Total
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
2 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures EQUIP- Equipment Use

ALLOCATION SUMMARY
Equipment
Depreciation Total
0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 0001-241- GF-LIB&CL SVC/L-ADM DIV - - 0001-242- GF-LS/REF SVCS(S-DIV) - - 0001-243- GF-LIB&CL SVCS/LEAP DIV - - 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 18,630 18,630 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 4,356 4,356 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 - - 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 - - 1207- NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGNCY - - 1209- CAL-HOME - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
2 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures EQUIP- Equipment Use

ALLOCATION SUMMARY
Equipment
Depreciation Total
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 - - 6058- MARINA WESTSHORE DEB - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
2 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures EQUIP- Equipment Use

ALLOCATION SUMMARY
Equipment
Depreciation Total
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 $ 709,236 $ 709,236
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
2 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-131- City Manager's Office
Distribution Percentage 33.33% 33.33% 33.33%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 255,000$ S 85,000$ 85,000$ 85,000$ 400002 - SALARIES & WAGES/Mgmt-Local 21 79,812 S 26,604 26,604 26,604 400041 - OTHER PAY/Shift Differential - S - - -
400048 - OTHER PAY/Bilingual Pay 2,452 S 817 817 817
400049 - OTHER PAY/Auto Allowance 6,000 S 2,000 2,000 2,000 400103 - P-ROLL BEN/Medicare Tax-ER Shr 5,044 S 1,681 1,681 1,681 400105 - P-ROLL BEN/Health Insurance Be 32,029 S 10,676 10,676 10,676 400106 - P-ROLL BEN/Dental Insurance 3,681 S 1,227 1,227 1,227 400109 - P-ROLL BEN/Employee Assistance 88 S 29 29 29
400110 - P-ROLL BEN/Professional Dev-Mg 1,549 S 516 516 516 400111 - P-ROLL BEN/Vision 428 S 143 143 143
400112 - P-ROLL BEN/Life Insurance 1,277 S 426 426 426
400114 - P-ROLL BEN/Long Term Disabilit 2,179 S 726 726 726 400116 - P-ROLL BEN/Unemployment Ins 887 S 296 296 296
400122 - P-ROLL BEN/Worker Comp-Prof 29,994 S 9,998 9,998 9,998 400127 - P-ROLL BEN/OPEB 13,691 S 4,564 4,564 4,564
400149 - P-ROLL BEN/PERS-Misc 45,133 S 15,044 15,044 15,044 400151 - P-ROLL BEN/PERS-Misc (UAL) 50,503 S 16,834 16,834 16,834 Subtotal Personnel Cost 529,750$ 176,583$ 176,583$ 176,583$ Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 155,026$ S 51,675$ 51,675$ 51,675$ 400231 - OFF EXP/Postage & Mailing 2,016 S 672 672 672
400233 - OFF EXP/Copying & Duplicating 9 S 3 3 3
400242 - TRAVEL & TRNG/Mileage 20 S 7 7 7
400244 - TRAVEL & TRNG/Faxcell Ph Allow 600 S 200 200 200 400246 - TRAVEL & TRNG/Registration Fee 1,520 S 507 507 507 400261 - DUES & PUB/Membership & Dues 1,800 S 600 600 600 400262 - DUES & PUB/Books & Subs 346 S 115 115 115
400263 - DUES & PUB/Subscription 115 S 38 38 38
400283 - ADM EXP/Storage Cost 126 S 42 42 42
400304 - RENTAL EXP/Equipment Rental 1,640 S 547 547 547 400322 - MISC EXP/Misc Exp 1,792 S 597 597 597
400341 - OFF SUPP/Office Supplies 1,192 S 397 397 397
400344 - OFF SUPP/Computer Supplies 149 S 50 50 50
400401 - UTILITIES/Tel & Telegraph 1,056 S 352 352 352
400528 - SERVICES/Video Graph & Product 132 S 44 44 44
400538 - CONTRACT SVCS/Oth Cntrctl Svcs 69 S 23 23 23
400574 - COST POOL/(ISF)-Gen Liability 100,038 S 33,346 33,346 33,346 400592 - COST POOL/(CON)-Admin Charges (245,982) S (81,994) (81,994) (81,994) Subtotal Operating Cost 21,665$ 7,222$ 7,222$ 7,222$

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

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-131- City Manager's Office
Distribution Percentage 33.33% 33.33% 33.33%
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
System-wide
Support A
System-wide
Support B
System-wide
Support C
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 245,982 [1] 81,994$ 81,994$ 81,994$- - - Subtotal Disallowed Costs 245,982$ 81,994$ 81,994$ 81,994$ DEPARTMENTAL EXPENDITURES 797,397$ 265,799$ 265,799$ 265,799$ Reallocation of Incoming Costs
First Allocation -$ 265,799$ 265,799$ 265,799$
Unallocated Costs -$ -$ -$ -$
Subtotal of First Allocation -$ 265,799$ 265,799$ 265,799$ Second Allocation 171,229$ 57,076$ 57,076$ 57,076$
Unallocated Costs -$ -$ -$ -$
Subtotal of Second Allocation 171,229$ 57,076$ 57,076$ 57,076$ TOTAL FUNCTIONAL COSTS 968,626$ 322,875$ 322,875$ 322,875$ [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
3 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-131- City Manager's Office First Second
Allocation Allocation Total
Departmental Expenditures $ 797,397 $ 797,397 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 1,921 1,921 0001-141- City Clerk 1,869 1,869 0001-151- City Attorney 47,985 47,985 0001-171- Finance Administration 2,086 2,086 0001-172- Accounting 3,503 3,503 0001-173- Budget/Operating 1,281 1,281 0001-174- Payroll 1,581 1,581 0001-175- Treasury/Cash Management 2,031 2,031 0001-176- Accounts Payable 1,125 1,125 0001-177- Rev Collection 2,591 2,591 0001-178- Purchasing 15,017 15,017 0001-181- Human Resources 9,012 9,012 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services 15,627 15,627 0001-261- Information Technology Administration - - 0001-262- Telecommunications 8,065 8,065 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 105 105 0001-907, 908- Non-Departmental 57,429 57,429 - - -
- - -
- - -
- - -
- - -
Total Incoming Costs $ - $ 171,229 $ 171,229 Total Costs to be Allocated $ 797,397 $ 171,229 $ 968,626

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
3 - 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 3.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 4 0.446% 1,187 1,187 1,187 0001-141- City Clerk 4 0.446% 1,187 1,187 256 1,443 0001-151- City Attorney 11 1.228% 3,263 3,263 704 3,967 0001-171- Finance Administration 3 0.335% 890 890 192 1,082 0001-172- Accounting 7 0.781% 2,077 2,077 448 2,524 0001-173- Budget/Operating 4 0.446% 1,187 1,187 256 1,443 0001-174- Payroll 3 0.335% 890 890 192 1,082 0001-175- Treasury/Cash Management 4 0.446% 1,187 1,187 256 1,443 0001-176- Accounts Payable 2 0.223% 593 593 128 721 0001-177- Rev Collection 5 0.558% 1,483 1,483 320 1,803 0001-178- Purchasing 2 0.223% 593 593 128 721 0001-181- Human Resources 13 1.451% 3,856 3,856 832 4,688 0001-232- Facility Maintenance and Administration 34 3.795% 10,086 10,086 2,176 12,262 0001-235- Equipment Services/Fleet Services 13 1.451% 3,856 3,856 832 4,688 0001-261- Information Technology Administration 4 0.446% 1,187 1,187 256 1,443 0001-262- Telecommunications 4 0.446% 1,187 1,187 256 1,443 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.112% 297 297 64 361 0001-907, 908- Non-Departmental - 0.000% - - - - - - 0.000% - - - -

RECEIVING BUDGET UNITS -
- - 0.000% - - - - 0001-101- OFFICE OF THE MAYOR 3 0.335% 890 890 192 1,082 0001-105- COUNCIL/CITY COUNCIL DIV 11 1.228% 3,263 3,263 704 3,967 0001-121- POLICE COMMISSION DIV 2 0.223% 593 593 128 721 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 6 0.670% 1,780 1,780 384 2,164 0001-191- GF-POLICE ADMIN DIV 199 22.210% 59,033 59,033 12,733 71,767 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 2 0.223% 593 593 128 721 0001-194- GF-POLICE-COPS GRANT 1 0.112% 297 297 64 361 0001-196- GF-POLICE/REGULATORY 2 0.223% 593 593 128 721 0001-197- CAD DISPATCH SYST/COMM POL DIV 26 2.902% 7,713 7,713 1,664 9,377 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.112% 297 297 64 361 0001-201- GF-FIRE/ADMIN DIV 4 0.446% 1,187 1,187 256 1,443 0001-202- GF-FIRE/SUPRESSN DIV 82 9.152% 24,325 24,325 5,247 29,572 0001-203- GF-FIRE PREVENTION DIV 7 0.781% 2,077 2,077 448 2,524 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.112% 297 297 64 361 0001-206- GF-FIRE/OF. OF EMS DIV 2 0.223% 593 593 128 721 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 17 1.897% 5,043 5,043 1,088 6,131 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 7 0.781% 2,077 2,077 448 2,524 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 36 4.018% 10,679 10,679 2,304 12,983 0001-234- IT GIS 29 3.237% 8,603 8,603 1,856 10,458 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 16 1.786% 4,746 4,746 1,024 5,770 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1 0.112% 297 297 64 361 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 40 4.464% 11,866 11,866 2,559 14,425 0001-131- City Manager's Office
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
3 - 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 0001-131- City Manager's Office
0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 10 1.116% 2,967 2,967 640 3,606 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 15 1.674% 4,450 4,450 960 5,410 0001-253- CM&NB/BOOKER T CTR (S-DIV) 36 4.018% 10,679 10,679 2,304 12,983 0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.223% 593 593 128 721 0001-254- GF-REC/SPCL EVENTS (S-DIV) 10 1.116% 2,967 2,967 640 3,606 0001-256- RECREATION SVCS/AQUATICS 37 4.129% 10,976 10,976 2,368 13,344 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.446% 1,187 1,187 256 1,443 0001-259- RECREATION SVCS/PLUNGE 1 0.112% 297 297 64 361 0001-260- RECREATION SVCS/CITIES OF SRVC 2 0.223% 593 593 128 721 0001-291- GF-ADMINISTRATIVE SERVICES 1 0.112% 297 297 64 361 0001-292- GF-STREET SWEEPING 1 0.112% 297 297 64 361 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.335% 890 890 192 1,082 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1 0.112% 297 297 64 361 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.112% 297 297 64 361 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 2 0.223% 593 593 128 721 0001-371- INTERNAL SERVICES-ADMIN 2 0.223% 593 593 128 721 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 4 0.446% 1,187 1,187 256 1,443 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST 13 1.451% 3,856 3,856 832 4,688 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1014- EDA GRANT FUND - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 12 1.339% 3,560 3,560 768 4,328 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 13 1.451% 3,856 3,856 832 4,688 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 24 2.679% 7,120 7,120 1,536 8,655 1051- CR-ENGINEERING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 8 0.893% 2,373 2,373 512 2,885 1200- COR HOUSING ADMINISTRATION 3 0.335% 890 890 192 1,082 1201- CDBG - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 17 1.897% 5,043 5,043 1,088 6,131 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% 890 890 192 1,082 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
3 - 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 0001-131- City Manager's Office
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% 890 890 192 1,082 4003- WASTEWATER 9 1.004% 2,670 2,670 576 3,246 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 4 0.446% 1,187 1,187 256 1,443 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% 593 593 128 721 4405- RHA-NYSTROM VILLAGE 1 0.112% 297 297 64 361 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% 297 297 64 361 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.558% 1,483 1,483 320 1,803 5003- EQUIPMENT SERVICES - 0.000% - - - - 5005- CAD DISPATCH SYSTEM 1 0.112% 297 297 64 361 5006- RMS RECORDS SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND 7 0.781% 2,077 2,077 448 2,524 6051- POLICE & FIRE PENSION 24 2.679% 7,120 7,120 1,536 8,655 6052- GARFIELD PENSION FUND 1 0.112% 297 297 64 361 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% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
3 - 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 0001-131- City Manager's Office
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% $ 265,799 $ - $ 265,799 $ 57,076 $ 322,875 Allocation Basis: FY 20-21 Total FTEs per Fund/Department Source of Allocation: City Staff Roster 20-21 Pay-benefitsA.xlsx System-wide Support B 3.2
Total - 0.000% $ - $ - $ - $ - $ - Allocation Basis: Not Allocated - General Governmental Expense Source of Allocation: N/A
Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
3 - 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 0001-131- City Manager's Office
System-wide Support C 3.3

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 697,359 0.276% 734 734 734 0001-141- City Clerk 777,896 0.308% 819 819 176 996 0001-151- City Attorney 1,751,709 0.694% 1,845 1,845 397 2,242 0001-171- Finance Administration 553,449 0.219% 583 583 126 708 0001-172- Accounting 1,240,824 0.492% 1,307 1,307 281 1,588 0001-173- Budget/Operating 476,217 0.189% 502 502 108 610 0001-174- Payroll 345,969 0.137% 364 364 78 443 0001-175- Treasury/Cash Management 569,497 0.226% 600 600 129 729 0001-176- Accounts Payable 247,478 0.098% 261 261 56 317 0001-177- Rev Collection 718,569 0.285% 757 757 163 920 0001-178- Purchasing 374,421 0.148% 394 394 85 479 0001-181- Human Resources 2,005,530 0.795% 2,112 2,112 455 2,567 0001-232- Facility Maintenance and Administration 8,153,968 3.231% 8,587 8,587 1,849 10,436 0001-235- Equipment Services/Fleet Services 3,238,310 1.283% 3,410 3,410 734 4,145 0001-261- Information Technology Administration 1,655,871 0.656% 1,744 1,744 376 2,119 0001-262- Telecommunications 1,684,630 0.667% 1,774 1,774 382 2,156 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 153,491 0.061% 162 162 35 196 0001-907, 908- Non-Departmental 7,795,660 3.089% 8,210 8,210 1,768 9,978 - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - - - - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 523,740 0.208% 552 552 119 670 0001-105- COUNCIL/CITY COUNCIL DIV 439,059 0.174% 462 462 100 562 0001-121- POLICE COMMISSION DIV 62,842 0.025% 66 66 14 80 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 3,586 0.001% 4 4 1 5 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,202,884 0.477% 1,267 1,267 273 1,540 0001-191- GF-POLICE ADMIN DIV 55,306,835 21.913% 58,245 58,245 12,542 70,787 0001-192- GF-POLICE-PATROL/CIB 12,394 0.005% 13 13 3 16 0001-193- GF-POLICE/CRIME PREVENTION 181,674 0.072% 191 191 41 233 0001-194- GF-POLICE-COPS GRANT 1,055,716 0.418% 1,112 1,112 239 1,351 0001-196- GF-POLICE/REGULATORY 626,523 0.248% 660 660 142 802 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,682,925 1.459% 3,879 3,879 835 4,714 0001-199- GF-PARKING ENFORCEMENT DIV 331,873 0.131% 350 350 75 425 0001-201- GF-FIRE/ADMIN DIV 581,965 0.231% 613 613 132 745 0001-202- GF-FIRE/SUPRESSN DIV 27,791,828 11.012% 29,268 29,268 6,302 35,571 0001-203- GF-FIRE PREVENTION DIV 2,099,498 0.832% 2,211 2,211 476 2,687 0001-204- GF-FIRE/ SUPPORT DIV 212,225 0.084% 224 224 48 272 0001-205- GF-FIRE/TRAINING DIV 382,158 0.151% 402 402 87 489 0001-206- GF-FIRE/OF. OF EMS DIV 187,542 0.074% 198 198 43 240 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,198,953 0.475% 1,263 1,263 272 1,535 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 322,512 0.128% 340 340 73 413 0001-231- GF-PW ADMIN-DIV 1,615,853 0.640% 1,702 1,702 366 2,068 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,192,433 1.661% 4,415 4,415 951 5,366 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
3 - 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 0001-131- City Manager's Office
0001-234- IT GIS 2,913,668 1.154% 3,068 3,068 661 3,729 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,876,467 0.743% 1,976 1,976 426 2,402 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 1,037 0.000% 1 1 0 1 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,207,650 1.271% 3,378 3,378 727 4,105 0001-242- GF-LS/REF SVCS(S-DIV) 340,601 0.135% 359 359 77 436 0001-243- GF-LIB&CL SVCS/LEAP DIV 792,469 0.314% 835 835 180 1,014 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 1,714,843 0.679% 1,806 1,806 389 2,195 0001-253- CM&NB/BOOKER T CTR (S-DIV) 958,357 0.380% 1,009 1,009 217 1,227 0001-255- GF-CM TRANSPORTATN OPERATIONS 148,890 0.059% 157 157 34 191 0001-254- GF-REC/SPCL EVENTS (S-DIV) 626,360 0.248% 660 660 142 802 0001-256- RECREATION SVCS/AQUATICS 182,634 0.072% 192 192 41 234 0001-257- RECREATION SVCS/CONVENTION CTR 357,913 0.142% 377 377 81 458 0001-259- RECREATION SVCS/PLUNGE 170,093 0.067% 179 179 39 218 0001-260- RECREATION SVCS/CITIES OF SRVC 267,988 0.106% 282 282 61 343 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 458,761 0.182% 483 483 104 587 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 520,353 0.206% 548 548 118 666 0001-364- GF-ECON DEV/PUBLIC ART DIV 600,302 0.238% 632 632 136 768 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 613,159 0.243% 646 646 139 785 0001-371- INTERNAL SERVICES-ADMIN 247,152 0.098% 260 260 56 316 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 2,505,332 0.993% 2,638 2,638 568 3,207 1003- TRANSPORTATION OPERATIONS 527,519 0.209% 556 556 120 675 1004- ASSET SEIZURE FUND 38,869 0.015% 41 41 9 50 1005- LIBRARY FUND 239,327 0.095% 252 252 54 306 1006- OUTSIDE FUNDED SVCS - GRANTS 1,635,759 0.648% 1,723 1,723 371 2,094 1007- EMERGENCY MED SERV 218,705 0.087% 230 230 50 280 1010- N.RICHMOND WASTE 98,933 0.039% 104 104 22 127 1012- HILLTOP LANDSCAPE MAINT DIST 1,229,936 0.487% 1,295 1,295 279 1,574 1013- FIRE DEPT HAZMAT GRANT 260,528 0.103% 274 274 59 333 1014- EDA GRANT FUND 448,646 0.178% 472 472 102 574 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,057,801 0.419% 1,114 1,114 240 1,354 1017- CHEVRON MODERNIZATN PROJ & CIA 5,678,989 2.250% 5,981 5,981 1,288 7,269 1018- RENT CONTROL 1,970,289 0.781% 2,075 2,075 447 2,522 1019- SBI RMRA CAP IMPROVEMENT 152,690 0.060% 161 161 35 195 1050- CR-PLANNING & BUILDING 6,960,808 2.758% 7,331 7,331 1,579 8,909 1051- CR-ENGINEERING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 133,511 0.053% 141 141 30 171 1055- ENCROACHMENTS SVCS 496,910 0.197% 523 523 113 636 1200- COR HOUSING ADMINISTRATION 370,521 0.147% 390 390 84 474 1201- CDBG 34,796 0.014% 37 37 8 45 1203- NEIGHBORHOOD STABILIZATION 23,729 0.009% 25 25 5 30 1205- EMPLOYMENT & TRAINING 4,251,434 1.684% 4,477 4,477 964 5,441 1207- NEIGHBORHOOD STAB(CITY) 15,073 0.006% 16 16 3 19 1208- SUCCESSOR HOUSING AGNCY 129,618 0.051% 137 137 29 166 1209- CAL-HOME 14,174 0.006% 15 15 3 18 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
3 - 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 0001-131- City Manager's Office
1302- HOUSNG IN LIEU FEE - DEVELOPER 35,594 0.014% 37 37 8 46 1303- KIDS FIRST INITIATIVE 328,708 0.130% 346 346 75 421 1304- EMERGENCY OPE & DISASTR RECVRY 1,082,717 0.429% 1,140 1,140 246 1,386 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J 716,192 0.284% 754 754 162 917 2110- IMPACT FEE - PARK 16,777 0.007% 18 18 4 21 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 318,372 0.126% 335 335 72 407 2113- IMPACT FEE - FIRE 74,637 0.030% 79 79 17 96 2114- IMPACT FEE - POLICE 4,795 0.002% 5 5 1 6 2115- IMPACT FEE - COMM/AQUATC 59,927 0.024% 63 63 14 77 2116- IMPACT FEE - PARKS/OPEN 34,743 0.014% 37 37 8 44 2117- IMPACT FEE - LIBRARY 13,210 0.005% 14 14 3 17 2119- IMPACT FEE - STORM DRAINAGE 37,964 0.015% 40 40 9 49 2120- IMPACT FEE - WASTEWATER 15,356 0.006% 16 16 3 20 2125- IRON TRIANGLE/EPA PROGRAMS 199,450 0.079% 210 210 45 255 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - 3001- DS - 2005 TAXABLE POB 485,548 0.192% 511 511 110 621 3002- DS - 99A PENSION OBLIG BOND 296,687 0.118% 312 312 67 380 3005- DS - 2007 CIVIC CENTER 4,466,982 1.770% 4,704 4,704 1,013 5,717 4001- PORT OF RICHMOND 5,831,462 2.311% 6,141 6,141 1,322 7,464 4003- WASTEWATER 20,038,389 7.939% 21,103 21,103 4,544 25,647 4005- MARINA 227,391 0.090% 239 239 52 291 4006- STORM WATER 1,713,549 0.679% 1,805 1,805 389 2,193 4008- KCRT - CABLE TELEVIS 757,422 0.300% 798 798 172 969 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 19,191 0.008% 20 20 4 25 4102- RHA-HOPE 6 38,490 0.015% 41 41 9 49 4201- RHA-CAPITAL FUND 261,561 0.104% 275 275 59 335 4401- RHA-HACIENDA 356,607 0.141% 376 376 81 456 4404- RHA-NEVIN PLAZA 1,797,674 0.712% 1,893 1,893 408 2,301 4405- RHA-NYSTROM VILLAGE 737,142 0.292% 776 776 167 943 4406- RHA-RICHMOND VILLAGE ONE 249,915 0.099% 263 263 57 320 4407- RHA-RICHMOND VILLAGE TWO 212,381 0.084% 224 224 48 272 4408- RHA-RICHMOND VILLAGE THREE 120,209 0.048% 127 127 27 154 4501- RHA-CENTRAL OFFICE COST CNTR 81,269 0.032% 86 86 18 104 4502- RHA-HOUSING (RAD) CORPORATION 50 0.000% 0 0 0 0 5001- INSURANCE RESERVES 17,431,941 6.907% 18,358 18,358 3,953 22,311 5003- EQUIPMENT SERVICES 1,102,646 0.437% 1,161 1,161 250 1,411 5005- CAD DISPATCH SYSTEM - 0.000% - - - - 5006- RMS RECORDS SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES 2,175,310 0.862% 2,291 2,291 493 2,784 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 2,259 0.001% 2 2 1 3 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 10,946 0.004% 12 12 2 14 6047- CERTBT PLAN FUND 219,584 0.087% 231 231 50 281 6048- OPEB PLAN TRUST 7,123,046 2.822% 7,502 7,502 1,615 9,117 6049- PT MOLATE PRIVATE-PURPOSE TRST 211,836 0.084% 223 223 48 271 6050- GENERAL PENSION FUND 401,991 0.159% 423 423 91 515 6051- POLICE & FIRE PENSION 1,485,241 0.588% 1,564 1,564 337 1,901 6052- GARFIELD PENSION FUND 50,048 0.020% 53 53 11 64 6058- MARINA WESTSHORE DEB 66,784 0.026% 70 70 15 85 6059- COUNTRY CLUB VISTA 174,720 0.069% 184 184 40 224 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
3 - 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 0001-131- City Manager's Office
6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 208,383 0.083% 219 219 47 267 6103- SA - CAPITAL PROJECT FUNDS 527,053 0.209% 555 555 120 675 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB 5,077 0.002% 5 5 1 6 6304- SA-DS 2003B TARB 405,325 0.161% 427 427 92 519 6305- SA-DS 2004A TARB 2/3 327,948 0.130% 345 345 74 420 6306- SA-DS 2004A TARB -1/3 HSING 164,564 0.065% 173 173 37 211 6307- SA-DS 2004B TARB - HOUSING 37,387 0.015% 39 39 8 48 6308- SA-DS 2007/10A TARB 677,753 0.269% 714 714 154 867 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 252,388,666 100.000% $ 265,799 $ - $ 265,799 $ 57,076 $ 322,875 Allocation Basis: FY 20-21 Modified Total Direct Cost per Fund/Department Source of Allocation: FY20-21 Richmond Expenditure Summary_3.14.22.xlxs Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
3 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-131- City Manager's Office

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - $ - EQUIP- Equipment Use - - - - 0001-131- City Manager's Office 1,187 - 734 1,921 0001-141- City Clerk 1,443 - 996 2,438 0001-151- City Attorney 3,967 - 2,242 6,209 0001-171- Finance Administration 1,082 - 708 1,790 0001-172- Accounting 2,524 - 1,588 4,113 0001-173- Budget/Operating 1,443 - 610 2,052 0001-174- Payroll 1,082 - 443 1,525 0001-175- Treasury/Cash Management 1,443 - 729 2,171 0001-176- Accounts Payable 721 - 317 1,038 0001-177- Rev Collection 1,803 - 920 2,723 0001-178- Purchasing 721 - 479 1,200 0001-181- Human Resources 4,688 - 2,567 7,255 0001-232- Facility Maintenance and Administration 12,262 - 10,436 22,698 0001-235- Equipment Services/Fleet Services 4,688 - 4,145 8,833 0001-261- Information Technology Administration 1,443 - 2,119 3,562 0001-262- Telecommunications 1,443 - 2,156 3,599 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 361 - 196 557 0001-907, 908- Non-Departmental - - 9,978 9,978 - - - - - - - - - - - - - - - - - - - - - - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 1,082 - 670 1,752 0001-105- COUNCIL/CITY COUNCIL DIV 3,967 - 562 4,529 0001-121- POLICE COMMISSION DIV 721 - 80 802 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 5 5 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 2,164 - 1,540 3,703 0001-191- GF-POLICE ADMIN DIV 71,767 - 70,787 142,554 0001-192- GF-POLICE-PATROL/CIB - - 16 16 0001-193- GF-POLICE/CRIME PREVENTION 721 - 233 954 0001-194- GF-POLICE-COPS GRANT 361 - 1,351 1,712 0001-196- GF-POLICE/REGULATORY 721 - 802 1,523 0001-197- CAD DISPATCH SYST/COMM POL DIV 9,377 - 4,714 14,090 0001-199- GF-PARKING ENFORCEMENT DIV 361 - 425 785 0001-201- GF-FIRE/ADMIN DIV 1,443 - 745 2,187 0001-202- GF-FIRE/SUPRESSN DIV 29,572 - 35,571 65,143 0001-203- GF-FIRE PREVENTION DIV 2,524 - 2,687 5,212 0001-204- GF-FIRE/ SUPPORT DIV - - 272 272 0001-205- GF-FIRE/TRAINING DIV 361 - 489 850 0001-206- GF-FIRE/OF. OF EMS DIV 721 - 240 961 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 6,131 - 1,535 7,665 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 413 413 0001-231- GF-PW ADMIN-DIV 2,524 - 2,068 4,593 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 12,983 - 5,366 18,349 0001-234- IT GIS 10,458 - 3,729 14,188 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 5,770 - 2,402 8,172

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

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-131- City Manager's Office

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B
System-wide
Support C Total
0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 361 - - 361 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 1 1 0001-241- GF-LIB&CL SVC/L-ADM DIV 14,425 - 4,105 18,531 0001-242- GF-LS/REF SVCS(S-DIV) - - 436 436 0001-243- GF-LIB&CL SVCS/LEAP DIV 3,606 - 1,014 4,621 0001-244- GF-LIB&CL SVC/P-ART DIV - - - - 0001-251- GF-RECREATION ADM DIV 5,410 - 2,195 7,604 0001-253- CM&NB/BOOKER T CTR (S-DIV) 12,983 - 1,227 14,210 0001-255- GF-CM TRANSPORTATN OPERATIONS 721 - 191 912 0001-254- GF-REC/SPCL EVENTS (S-DIV) 3,606 - 802 4,408 0001-256- RECREATION SVCS/AQUATICS 13,344 - 234 13,577 0001-257- RECREATION SVCS/CONVENTION CTR 1,443 - 458 1,901 0001-259- RECREATION SVCS/PLUNGE 361 - 218 578 0001-260- RECREATION SVCS/CITIES OF SRVC 721 - 343 1,064 0001-291- GF-ADMINISTRATIVE SERVICES 361 - - 361 0001-292- GF-STREET SWEEPING 361 - - 361 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,082 - 587 1,669 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 361 - 666 1,027 0001-364- GF-ECON DEV/PUBLIC ART DIV 361 - 768 1,129 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 721 - 785 1,506 0001-371- INTERNAL SERVICES-ADMIN 721 - 316 1,038 0001-910- GF-NON-DEPT/CITY FESTIVAL - - - - 1001- SECURED PENSION OVERRIDE - - - - 1002- STATE GAS TAX - - 3,207 3,207 1003- TRANSPORTATION OPERATIONS 1,443 - 675 2,118 1004- ASSET SEIZURE FUND - - 50 50 1005- LIBRARY FUND - - 306 306 1006- OUTSIDE FUNDED SVCS - GRANTS - - 2,094 2,094 1007- EMERGENCY MED SERV - - 280 280 1010- N.RICHMOND WASTE - - 127 127 1012- HILLTOP LANDSCAPE MAINT DIST 4,688 - 1,574 6,262 1013- FIRE DEPT HAZMAT GRANT - - 333 333 1014- EDA GRANT FUND - - 574 574 1015- MARINA BAY LNDSCP&LIGHTDIST FD 4,328 - 1,354 5,682 1017- CHEVRON MODERNIZATN PROJ & CIA - - 7,269 7,269 1018- RENT CONTROL 4,688 - 2,522 7,210 1019- SBI RMRA CAP IMPROVEMENT - - 195 195 1050- CR-PLANNING & BUILDING 8,655 - 8,909 17,564 1051- CR-ENGINEERING - - - - 1053- CODE ENFORCEMENT-CR - - - - 1054- ENGINEERING GRANTS - - 171 171 1055- ENCROACHMENTS SVCS 2,885 - 636 3,521 1200- COR HOUSING ADMINISTRATION 1,082 - 474 1,556 1201- CDBG - - 45 45 1203- NEIGHBORHOOD STABILIZATION - - 30 30 1205- EMPLOYMENT & TRAINING 6,131 - 5,441 11,572 1207- NEIGHBORHOOD STAB(CITY) - - 19 19 1208- SUCCESSOR HOUSING AGNCY - - 166 166 1209- CAL-HOME - - 18 18 1302- HOUSNG IN LIEU FEE - DEVELOPER - - 46 46 1303- KIDS FIRST INITIATIVE 1,082 - 421 1,503 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
3 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-131- City Manager's Office

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B
System-wide
Support C Total
1304- EMERGENCY OPE & DISASTR RECVRY - - 1,386 1,386 2001- GENERAL CAPITAL FUND - - - - 2002- MEASURE J - - 917 917 2110- IMPACT FEE - PARK - - 21 21 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - - 407 407 2113- IMPACT FEE - FIRE - - 96 96 2114- IMPACT FEE - POLICE - - 6 6 2115- IMPACT FEE - COMM/AQUATC - - 77 77 2116- IMPACT FEE - PARKS/OPEN - - 44 44 2117- IMPACT FEE - LIBRARY - - 17 17 2119- IMPACT FEE - STORM DRAINAGE - - 49 49 2120- IMPACT FEE - WASTEWATER - - 20 20 2125- IRON TRIANGLE/EPA PROGRAMS - - 255 255 2126- COR-HOUSING DEPT CIP FUND - - - - 3001- DS - 2005 TAXABLE POB - - 621 621 3002- DS - 99A PENSION OBLIG BOND - - 380 380 3005- DS - 2007 CIVIC CENTER - - 5,717 5,717 4001- PORT OF RICHMOND 1,082 - 7,464 8,546 4003- WASTEWATER 3,246 - 25,647 28,893 4005- MARINA - - 291 291 4006- STORM WATER - - 2,193 2,193 4008- KCRT - CABLE TELEVIS 1,443 - 969 2,412 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 25 25 4102- RHA-HOPE 6 - - 49 49 4201- RHA-CAPITAL FUND - - 335 335 4401- RHA-HACIENDA - - 456 456 4404- RHA-NEVIN PLAZA 721 - 2,301 3,022 4405- RHA-NYSTROM VILLAGE 361 - 943 1,304 4406- RHA-RICHMOND VILLAGE ONE - - 320 320 4407- RHA-RICHMOND VILLAGE TWO - - 272 272 4408- RHA-RICHMOND VILLAGE THREE - - 154 154 4501- RHA-CENTRAL OFFICE COST CNTR 361 - 104 465 4502- RHA-HOUSING (RAD) CORPORATION - - 0 0 5001- INSURANCE RESERVES 1,803 - 22,311 24,114 5003- EQUIPMENT SERVICES - - 1,411 1,411 5005- CAD DISPATCH SYSTEM 361 - - 361 5006- RMS RECORDS SERVICES - - - - 5008- COMPENSATED ABSENCES - - 2,784 2,784 6001- GENERAL TRUST & AGENCY - - - - 6004- COMMISSION ON AGING - - 3 3 6005- SEAVER GALLERY TRUST FUND - - - - 6007- SENIOR TRUST DEPOSIT - - 14 14 6047- CERTBT PLAN FUND - - 281 281 6048- OPEB PLAN TRUST - - 9,117 9,117 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 271 271 6050- GENERAL PENSION FUND 2,524 - 515 3,039 6051- POLICE & FIRE PENSION 8,655 - 1,901 10,556 6052- GARFIELD PENSION FUND 361 - 64 425 6058- MARINA WESTSHORE DEB - - 85 85 6059- COUNTRY CLUB VISTA - - 224 224 6060- REASSESSMENT DISTRICT 2003-1 - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
3 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-131- City Manager's Office

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B
System-wide
Support C Total
6101- SA-PROPERTY TAX TRUST FUND - - - - 6102- SA- ADMINISTRATION - - 267 267 6103- SA - CAPITAL PROJECT FUNDS - - 675 675 6208- SA-CIP 07B TARB BND PRCDS-HSG - - - - 6300- SA-DS HARBOR 98 TARB - - 6 6 6304- SA-DS 2003B TARB - - 519 519 6305- SA-DS 2004A TARB 2/3 - - 420 420 6306- SA-DS 2004A TARB -1/3 HSING - - 211 211 6307- SA-DS 2004B TARB - HOUSING - - 48 48 6308- SA-DS 2007/10A TARB - - 867 867 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 $ 322,875 $ - $ 322,875 $ 645,750 Prepared by NBS for the City of Richmond
Fiscal Year 2022-23
3 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2020-2021 Actual Expenditures 0001-141- City Clerk
Distribution Percentage 33.33% 33.33% 33.33%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 137,498$ S 45,833$ 45,833$ 45,833$ 400003 - SALARIES & WAGES/Local 1021 234,035 S 78,012 78,012 78,012 400031 - OVERTIME/General 28,372 S 9,457 9,457 9,457
400043 - OTHER PAY/Acting Pay - General 1,050 S 350 350 350 400048 - OTHER PAY/Bilingual Pay 2,866 S 955 955 955
400049 - OTHER PAY/Auto Allowance 4,200 S 1,400 1,400 1,400 400066 - OTHER PAY/Assign Diff-non-PERS 1,483 S 494 494 494 400099 - SAL & WAGES/GRNT/PRJ EXP(CON) (2,511) S (837) (837) (837) 400103 - P-ROLL BEN/Medicare Tax-ER Shr 5,996 S 1,999 1,999 1,999 400105 - P-ROLL BEN/Health Insurance Be 58,786 S 19,595 19,595 19,595 400106 - P-ROLL BEN/Dental Insurance 7,255 S 2,418 2,418 2,418 400109 - P-ROLL BEN/Employee Assistance 175 S 58 58 58
400111 - P-ROLL BEN/Vision 848 S 283 283 283
400112 - P-ROLL BEN/Life Insurance 833 S 278 278 278
400114 - P-ROLL BEN/Long Term Disabilit 2,662 S 887 887 887 400116 - P-ROLL BEN/Unemployment Ins 1,763 S 588 588 588 400117 - P-ROLL BEN/Personal/Prof Dev 2,250 S 750 750 750 400121 - P-ROLL BEN/Worker Comp-Clerica 25,978 S 8,659 8,659 8,659 400122 - P-ROLL BEN/Worker Comp-Prof 12,388 S 4,129 4,129 4,129 400127 - P-ROLL BEN/OPEB 15,204 S 5,068 5,068 5,068
400149 - P-ROLL BEN/PERS-Misc 50,139 S 16,713 16,713 16,713 400151 - P-ROLL BEN/PERS-Misc (UAL) 100,924 S 33,641 33,641 33,641 Subtotal Personnel Cost 692,194$ 230,731$ 230,731$ 230,731$ Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 33,715$ D 12,177$ 21,538$ -$ 400209 - PROF SVCS/Computer Sftwr Maint 40,804 S 13,601 13,601 13,601 400231 - OFF EXP/Postage & Mailing 1,450 S 483 483 483
400233 - OFF EXP/Copying & Duplicating 1,002 S 334 334 334 400242 - TRAVEL & TRNG/Mileage 156 S 52 52 52
400246 - TRAVEL & TRNG/Registration Fee 1,132 S 377 377 377 400261 - DUES & PUB/Membership & Dues 1,153 S 384 384 384 400271 - AD & PROMO/Advertising&Promo 10,029 S 3,343 3,343 3,343 400294 - ADM EXP/Election Cost 167,922 S 55,974 55,974 55,974 400304 - RENTAL EXP/Equipment Rental 4,100 S 1,367 1,367 1,367 400341 - OFF SUPP/Office Supplies 1,771 S 590 590 590
400401 - UTILITIES/Tel & Telegraph 420 S 140 140 140
400574 - COST POOL/(ISF)-Gen Liability 21,190 S 7,063 7,063 7,063 400592 - COST POOL/(CON)-Admin Charges (115,445) S (38,482) (38,482) (38,482) Subtotal Operating Cost 169,399$ 57,405$ 66,766$ 45,228$ Disallowed Expenses
400271 - AD & PROMO/Advertising&Promo (10,029) [1] (3,343)$ (3,343)$ (3,343)$ 400294 - ADM EXP/Election Cost (167,922) [1] (55,974) (55,974) (55,974) 400592 - COST POOL/(CON)-Admin Charges 115,445 [2] 38,482 38,482 38,482 Subtotal Disallowed Costs (62,506)$ (20,835)$ (20,835)$ (20,835)$ DEPARTMENTAL EXPENDITURES 799,086$ 267,301$ 276,662$ 255,124$

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