Cities Index.
Agenda

Richmond City Council
November 7, 2023

Document
Agenda
Meeting
November 7, 2023
Body
Richmond City Council
Pages
234
Original file
143.0 MB
Text extracted from the city's file for reading and search. Open the original on pub-richmond.escribemeetings.com. That file is the official record.

171
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures BLDG- Building Use

ALLOCATION SUMMARY
Total
Building
Depreciation
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 - - 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 - - 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 - - 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 - - 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 $ 991,129 $ 991,129
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
1 - Summary

Page 31 ends

172
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures EQUIP- Equipment Use
Expense Type $
Straight Line Depreciation Amount
Equipment Depreciation Allowance 634,501$ D 634,501$ Subtotal Operating Cost 634,501$ 634,501$
DEPARTMENTAL EXPENDITURES 634,501$ 634,501$
Reallocation of Incoming Costs
First Allocation -$ 634,501$
Unallocated Costs -$ -$
Subtotal of First Allocation -$ 634,501$ Second Allocation -$ -$
Unallocated Costs -$ -$
Subtotal of Second Allocation -$ -$
TOTAL FUNCTIONAL COSTS 634,501$ 634,501$

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Equipment
Depreciation
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
2 - EXP

Page 32 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures EQUIP- Equipment Use First Second
Allocation Allocation Total
Departmental Expenditures $ 634,501 $ 634,501 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 $ 634,501 $ - $ 634,501

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
2 - Costs

Page 33 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 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 88,952 14.019% 88,952 88,952 - 88,952 0001-141- City Clerk 11,732 1.849% 11,732 11,732 - 11,732 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 90,503 14.264% 90,503 90,503 - 90,503 0001-262- Telecommunications - 0.000% - - - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - 0.000% - - - - 0001-907, 908- Non-Departmental - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR - 0.000% - - - - 0001-105- COUNCIL/CITY COUNCIL DIV 2,628 0.414% 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 169,868 26.772% 169,868 169,868 - 169,868 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 74,402 11.726% 74,402 74,402 - 74,402 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 157,665 24.849% 157,665 157,665 - 157,665 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) - 0.000% - - - - 0001-234- IT GIS - 0.000% - - - - 0001-237- GF-I&M/ABATEMENT SVCS (DIV) - 0.000% - - - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV - 0.000% - - - - 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV - 0.000% - - - - 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 8,631 1.360% 8,631 8,631 - 8,631 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% - - - - EQUIP- Equipment Use
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
2 - Allocations

Page 34 ends

175
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total EQUIP- Equipment Use
0001-256- RECREATION SVCS/AQUATICS - 0.000% - - - - 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE 8,655 1.364% 8,655 8,655 - 8,655 0001-260- RECREATION SVCS/CITIES OF SRVC 21,464 3.383% 21,464 21,464 - 21,464 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% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST - 0.000% - - - - 1013- FIRE DEPT HAZMAT GRANT - 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% - - - - 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% - - - - 1202- HOME PROGRAM - 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% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 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% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
2 - Allocations

Page 35 ends

176
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total EQUIP- Equipment Use
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% - - - - 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% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 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 $ 634,501 100.000% $ 634,501 $ - $ 634,501 $ - $ 634,501 Allocation Basis: FY 21-22 Equipment Depreciation per Fund/Department Source of Allocation: 1_Fixed Assets_03.08.2023_NBS
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
2 - Allocations

Page 36 ends

177
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures EQUIP- Equipment Use

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 88,952 88,952 0001-141- City Clerk 11,732 11,732 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 90,503 90,503 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 169,868 169,868 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 74,402 74,402 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 157,665 157,665 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) - - 0001-234- IT GIS - - 0001-237- GF-I&M/ABATEMENT SVCS (DIV) - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 0001-241- GF-LIB&CL SVC/L-ADM DIV - - 0001-242- GF-LS/REF SVCS(S-DIV) - - 0001-243- GF-LIB&CL SVCS/LEAP DIV - - 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 8,631 8,631 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 - -

ALLOCATION SUMMARY
Equipment
Depreciation Total
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
2 - Summary

Page 37 ends

178
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures EQUIP- Equipment Use

ALLOCATION SUMMARY
Equipment
Depreciation Total
0001-257- RECREATION SVCS/CONVENTION CTR - - 0001-259- RECREATION SVCS/PLUNGE 8,655 8,655 0001-260- RECREATION SVCS/CITIES OF SRVC 21,464 21,464 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 - - 1009- VEOLIA MITIGATION - - 1010- N.RICHMOND WASTE - - 1012- HILLTOP LANDSCAPE MAINT DIST - - 1013- FIRE DEPT HAZMAT GRANT - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - - 1017- CHEVRON MODERNIZATN PROJ & CIA - - 1018- RENT CONTROL - - 1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING - - 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS - - 1055- ENCROACHMENTS SVCS - - 1200- COR HOUSING ADMINISTRATION - - 1201- CDBG - - 1202- HOME PROGRAM - - 1203- NEIGHBORHOOD STABILIZATION - - 1205- EMPLOYMENT & TRAINING - - 1207- NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGNCY - - 1209- CAL-HOME - - 1301- HOUSING/RENTAL ASSISTANCE PROG - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - - 1303- KIDS FIRST INITIATIVE - - 1304- EMERGENCY OPE & DISASTR RECVRY - - 1305- PUBLIC ART - - 1306- AMERICAN RESCUE PLAN ACT - - 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 - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
2 - Summary

Page 38 ends

179
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures EQUIP- Equipment Use

ALLOCATION SUMMARY
Equipment
Depreciation Total
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 - - 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 - - 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 - - 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 - - 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 $ 634,501 $ 634,501
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
2 - Summary

Page 39 ends

180
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-131- City Manager's Office
Distribution Percentage 33.33% 33.33% 33.33%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 286,795$ S 95,598$ 95,598$ 95,598$ 400002 - SALARIES & WAGES/Mgmt-Local 21 82,766 S 27,589 27,589 27,589 400003 - SALARIES & WAGES/Local 1021 10,758 S 3,586 3,586 3,586 400006 - SALARIES & WAGES/PT- Temp - S - - - 400041 - OTHER PAY/Shift Differential - S - - - 400048 - OTHER PAY/Bilingual Pay 2,615 S 872 872 872 400049 - OTHER PAY/Auto Allowance 6,000 S 2,000 2,000 2,000 400053 - OTHER PAY/Pension Credits 37,875 S 12,625 12,625 12,625 400058 - OTHER PAY/Bonuses 3,800 S 1,267 1,267 1,267 400063 - OTHER PAY/Severance 183,625 S 61,208 61,208 61,208 400103 - P-ROLL BEN/Medicare Tax-ER Shr 8,399 S 2,800 2,800 2,800 400105 - P-ROLL BEN/Health Insurance Be 43,680 S 14,560 14,560 14,560 400106 - P-ROLL BEN/Dental Insurance 4,564 S 1,521 1,521 1,521 400109 - P-ROLL BEN/Employee Assistance 58 S 19 19 19 400110 - P-ROLL BEN/Professional Dev-Mg 750 S 250 250 250 400111 - P-ROLL BEN/Vision 554 S 185 185 185 400112 - P-ROLL BEN/Life Insurance 1,238 S 413 413 413 400114 - P-ROLL BEN/Long Term Disabilit 2,006 S 669 669 669 400116 - P-ROLL BEN/Unemployment Ins 375 S 125 125 125 400117 - P-ROLL BEN/Personal/Prof Dev 750 S 250 250 250 400121 - P-ROLL BEN/Worker Comp-Clerica 842 S 281 281 281 400122 - P-ROLL BEN/Worker Comp-Prof 19,586 S 6,529 6,529 6,529 400124 - P-ROLL BEN/CON-MEDICL EE Share - S - - -$ 400127 - P-ROLL BEN/OPEB 12,377 S 4,126 4,126 4,126$ 400131 - P-ROLL BEN/CON-OPEB-EE Share - S - - -$ 400149 - P-ROLL BEN/PERS-Misc 45,743 S 15,248 15,248 15,248$ 400151 - P-ROLL BEN/PERS-Misc (UAL) 58,098 S 19,366 19,366 19,366$ Subtotal Personnel Cost 813,254$ 271,085$ 271,085$ 271,085$ Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 9,075$ S 3,025$ 3,025$ 3,025$ 400231 - OFF EXP/Postage & Mailing 1,755 S 585 585 585 400232 - OFF EXP/Printing & Binding 428 S 143 143 143 400233 - OFF EXP/Copying & Duplicating 42 S 14 14 14 400241 - TRAVEL & TRNG/Meal Allowance - S - - - 400242 - TRAVEL & TRNG/Mileage - S - - - 400243 - TRAVEL & TRNG/Conf, Mtng Trng 171 S 57 57 57 400246 - TRAVEL & TRNG/Registration Fee 1,507 S 502 502 502 400261 - DUES & PUB/Membership & Dues 1,400 S 467 467 467 400262 - DUES & PUB/Books & Subs 100 S 33 33 33 400263 - DUES & PUB/Subscription 1,931 S 644 644 644 400283 - ADM EXP/Storage Cost 127 S 42 42 42 400302 - RENTAL EXP/Convention Room Ren - S - - - 400304 - RENTAL EXP/Equipment Rental 1,230 S 410 410 410 400322 - MISC EXP/Misc Exp 1,971 S 657 657 657 400341 - OFF SUPP/Office Supplies 1,877 S 626 626 626 400344 - OFF SUPP/Computer Supplies 326 S 109 109 109 400401 - UTILITIES/Tel & Telegraph 1,002 S 334 334 334 400538 - CONTRACT SVCS/Oth Cntrctl Svcs 148 S 49 49 49 400574 - COST POOL/(ISF)-Gen Liability 100,038 S 33,346 33,346 33,346 400592 - COST POOL/(CON)-Admin Charges (258,011) S (86,004) (86,004) (86,004) Subtotal Operating Cost (134,884)$ (44,961)$ (44,961)$ (44,961)$

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 2023-24
3 - EXP

Page 40 ends

181
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 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 258,011 [1] 86,004$ 86,004$ 86,004$ - - - Subtotal Disallowed Costs 258,011$ 86,004$ 86,004$ 86,004$ DEPARTMENTAL EXPENDITURES 936,380$ 312,127$ 312,127$ 312,127$ Reallocation of Incoming Costs
First Allocation 88,952$ 341,777$ 341,777$ 341,777$ Unallocated Costs -$ -$ -$ -$ Subtotal of First Allocation 88,952$ 341,777$ 341,777$ 341,777$ Second Allocation 285,288$ 95,096$ 95,096$ 95,096$ Unallocated Costs -$ -$ -$ -$ Subtotal of Second Allocation 285,288$ 95,096$ 95,096$ 95,096$ TOTAL FUNCTIONAL COSTS 1,310,620$ 436,873$ 436,873$ 436,873$ [1] Admin charges are excluded and re-established through this CAP analysis Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
3 - EXP

Page 41 ends

182
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-131- City Manager's Office First Second
Allocation Allocation Total
Departmental Expenditures $ 936,380 $ 936,380 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use 88,952 - 88,952 0001-131- City Manager's Office 3,184 3,184 0001-141- City Clerk 2,410 2,410 0001-151- City Attorney 27,732 27,732 0001-171- Finance Administration 2,933 2,933 0001-172- Accounting 3,327 3,327 0001-173- Budget/Operating 1,327 1,327 0001-174- Payroll 2,441 2,441 0001-175- Treasury/Cash Management 310 310 0001-176- Accounts Payable 338 338 0001-177- Rev Collection 381 381 0001-178- Purchasing 3,702 3,702 0001-181- Human Resources 13,091 13,091 0001-232- Facility Maintenance and Administration 33,583 33,583 0001-235- Equipment Services/Fleet Services 25,209 25,209 0001-261- Information Technology Administration 14,966 14,966 0001-262- Telecommunications 13,334 13,334 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 4,905 4,905 0001-907, 908- Non-Departmental 132,117 132,117 Total Incoming Costs $ 88,952 $ 285,288 $ 374,240 Total Costs to be Allocated $ 1,025,332 $ 285,288 $ 1,310,620

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
3 - Costs

Page 42 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 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 6 0.634% 2,168 2,168 2,168 0001-141- City Clerk 4 0.423% 1,445 1,445 405 1,850 0001-151- City Attorney 10 1.057% 3,613 3,613 1,012 4,625 0001-171- Finance Administration 6 0.634% 2,168 2,168 607 2,775 0001-172- Accounting 8 0.846% 2,890 2,890 809 3,700 0001-173- Budget/Operating 3 0.317% 1,084 1,084 303 1,387 0001-174- Payroll 4 0.423% 1,445 1,445 405 1,850 0001-175- Treasury/Cash Management 5 0.529% 1,806 1,806 506 2,312 0001-176- Accounts Payable 2 0.211% 723 723 202 925 0001-177- Rev Collection 15 1.586% 5,419 5,419 1,517 6,937 0001-178- Purchasing 2 0.211% 723 723 202 925 0001-181- Human Resources 14 1.480% 5,058 5,058 1,416 6,474 0001-232- Facility Maintenance and Administration 40 4.228% 14,451 14,451 4,047 18,498 0001-235- Equipment Services/Fleet Services 13 1.374% 4,697 4,697 1,315 6,012 0001-261- Information Technology Administration 4 0.423% 1,445 1,445 405 1,850 0001-262- Telecommunications 5 0.529% 1,806 1,806 506 2,312 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.106% 361 361 101 462 0001-907, 908- Non-Departmental - 0.000% - - - -

RECEIVING BUDGET UNITS -
0001-101- OFFICE OF THE MAYOR 4 0.423% 1,445 1,445 405 1,850 0001-105- COUNCIL/CITY COUNCIL DIV 13 1.374% 4,697 4,697 1,315 6,012 0001-121- POLICE COMMISSION DIV 1 0.106% 361 361 101 462 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 7 0.740% 2,529 2,529 708 3,237 0001-191- GF-POLICE ADMIN DIV 189 19.979% 68,283 68,283 19,120 87,404 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 1 0.106% 361 361 101 462 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 1 0.106% 361 361 101 462 0001-197- CAD DISPATCH SYST/COMM POL DIV 26 2.748% 9,393 9,393 2,630 12,024 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.106% 361 361 101 462 0001-201- GF-FIRE/ADMIN DIV 4 0.423% 1,445 1,445 405 1,850 0001-202- GF-FIRE/SUPRESSN DIV 82 8.668% 29,626 29,626 8,296 37,921 0001-203- GF-FIRE PREVENTION DIV 7 0.740% 2,529 2,529 708 3,237 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.106% 361 361 101 462 0001-206- GF-FIRE/OF. OF EMS DIV 2 0.211% 723 723 202 925 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 17 1.797% 6,142 6,142 1,720 7,862 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 6 0.634% 2,168 2,168 607 2,775 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 33 3.488% 11,922 11,922 3,338 15,261 0001-234- IT GIS 31 3.277% 11,200 11,200 3,136 14,336 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 21 2.220% 7,587 7,587 2,124 9,712 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1 0.106% 361 361 101 462 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 45 4.757% 16,258 16,258 4,552 20,810 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 7 0.740% 2,529 2,529 708 3,237 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 17 1.797% 6,142 6,142 1,720 7,862 0001-253- CM&NB/BOOKER T CTR (S-DIV) 55 5.814% 19,871 19,871 5,564 25,435 0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.211% 723 723 202 925 0001-254- GF-REC/SPCL EVENTS (S-DIV) 8 0.846% 2,890 2,890 809 3,700 0001-256- RECREATION SVCS/AQUATICS 47 4.968% 16,980 16,980 4,755 21,735 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.423% 1,445 1,445 405 1,850 0001-131- City Manager's Office
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
3 - Allocations

Page 43 ends

184
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-131- City Manager's Office
0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC 2 0.211% 723 723 202 925 0001-291- GF-ADMINISTRATIVE SERVICES 1 0.106% 361 361 101 462 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 5 0.529% 1,806 1,806 506 2,312 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.317% 1,084 1,084 303 1,387 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.106% 361 361 101 462 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 1 0.106% 361 361 101 462 0001-371- INTERNAL SERVICES-ADMIN 3 0.317% 1,084 1,084 303 1,387 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 0.423% 1,445 1,445 405 1,850 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST 13 1.374% 4,697 4,697 1,315 6,012 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 8 0.846% 2,890 2,890 809 3,700 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 15 1.586% 5,419 5,419 1,517 6,937 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 25 2.643% 9,032 9,032 2,529 11,561 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 8 0.846% 2,890 2,890 809 3,700 1200- COR HOUSING ADMINISTRATION 3 0.317% 1,084 1,084 303 1,387 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 20 2.114% 7,226 7,226 2,023 9,249 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 2 0.211% 723 723 202 925 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 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% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
3 - Allocations

Page 44 ends

185
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-131- City Manager's Office
4001- PORT OF RICHMOND 2 0.211% 723 723 202 925 4003- WASTEWATER 8 0.846% 2,890 2,890 809 3,700 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 4 0.423% 1,445 1,445 405 1,850 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA 3 0.317% 1,084 1,084 303 1,387 4405- RHA-NYSTROM VILLAGE 2 0.211% 723 723 202 925 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 4 0.423% 1,445 1,445 405 1,850 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.529% 1,806 1,806 506 2,312 5003- EQUIPMENT 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 8 0.846% 2,890 2,890 809 3,700 6051- POLICE & FIRE PENSION 20 2.114% 7,226 7,226 2,023 9,249 6052- GARFIELD PENSION FUND 1 0.106% 361 361 101 462 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 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 946 100.000% $ 341,777 $ - $ 341,777 $ 95,096 $ 436,873 Allocation Basis: FY 21-22 Total FTEs per Fund/Department Source of Allocation: 2_City Staff Roster 21-22 Pay-Benefits.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
3 - Allocations

Page 45 ends

186
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 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 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 2023-24
3 - Allocations

Page 46 ends

187
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 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 836,342 0.297% 1,017 1,017 1,017 0001-141- City Clerk 866,310 0.308% 1,053 1,053 294 1,347 0001-151- City Attorney 2,499,297 0.889% 3,038 3,038 848 3,886 0001-171- Finance Administration 681,134 0.242% 828 828 231 1,059 0001-172- Accounting 1,431,376 0.509% 1,740 1,740 486 2,225 0001-173- Budget/Operating 436,816 0.155% 531 531 148 679 0001-174- Payroll 374,205 0.133% 455 455 127 582 0001-175- Treasury/Cash Management 795,789 0.283% 967 967 270 1,237 0001-176- Accounts Payable 104,790 0.037% 127 127 36 163 0001-177- Rev Collection 916,259 0.326% 1,114 1,114 311 1,425 0001-178- Purchasing 394,386 0.140% 479 479 134 613 0001-181- Human Resources 1,955,746 0.696% 2,377 2,377 663 3,041 0001-232- Facility Maintenance and Administration 8,513,773 3.028% 10,349 10,349 2,888 13,237 0001-235- Equipment Services/Fleet Services 3,438,354 1.223% 4,179 4,179 1,166 5,346 0001-261- Information Technology Administration 1,535,218 0.546% 1,866 1,866 521 2,387 0001-262- Telecommunications 2,009,322 0.715% 2,442 2,442 682 3,124 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 151,210 0.054% 184 184 51 235 0001-907, 908- Non-Departmental 8,714,536 3.099% 10,593 10,593 2,956 13,549

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 551,652 0.196% 671 671 187 858 0001-105- COUNCIL/CITY COUNCIL DIV 489,456 0.174% 595 595 166 761 0001-121- POLICE COMMISSION DIV 61,600 0.022% 75 75 21 96 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 4 0.000% 0 0 0 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,437,858 0.511% 1,748 1,748 488 2,236 0001-191- GF-POLICE ADMIN DIV 52,984,442 18.844% 64,405 64,405 17,974 82,379 0001-192- GF-POLICE-PATROL/CIB 6,703 0.002% 8 8 2 10 0001-193- GF-POLICE/CRIME PREVENTION 319,806 0.114% 389 389 108 497 0001-194- GF-POLICE-COPS GRANT 474,195 0.169% 576 576 161 737 0001-196- GF-POLICE/REGULATORY 551,408 0.196% 670 670 187 857 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,488,210 1.241% 4,240 4,240 1,183 5,423 0001-199- GF-PARKING ENFORCEMENT DIV 198,894 0.071% 242 242 67 309 0001-201- GF-FIRE/ADMIN DIV 577,141 0.205% 702 702 196 897 0001-202- GF-FIRE/SUPRESSN DIV 28,557,907 10.157% 34,714 34,714 9,688 44,401 0001-203- GF-FIRE PREVENTION DIV 2,145,677 0.763% 2,608 2,608 728 3,336 0001-204- GF-FIRE/ SUPPORT DIV 202,187 0.072% 246 246 69 314 0001-205- GF-FIRE/TRAINING DIV 393,802 0.140% 479 479 134 612 0001-206- GF-FIRE/OF. OF EMS DIV 145,485 0.052% 177 177 49 226 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,358,153 0.483% 1,651 1,651 461 2,112 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 12,146 0.004% 15 15 4 19 0001-231- GF-PW ADMIN-DIV 1,140,669 0.406% 1,387 1,387 387 1,773 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,462,023 1.587% 5,424 5,424 1,514 6,937 0001-234- IT GIS 3,203,147 1.139% 3,894 3,894 1,087 4,980 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,985,338 0.706% 2,413 2,413 673 3,087 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 667 0.000% 1 1 0 1 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,237,699 1.152% 3,936 3,936 1,098 5,034 0001-242- GF-LS/REF SVCS(S-DIV) 441,851 0.157% 537 537 150 687 0001-243- GF-LIB&CL SVCS/LEAP DIV 919,532 0.327% 1,118 1,118 312 1,430 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 1,758,591 0.625% 2,138 2,138 597 2,734 0001-253- CM&NB/BOOKER T CTR (S-DIV) 1,284,159 0.457% 1,561 1,561 436 1,997 0001-255- GF-CM TRANSPORTATN OPERATIONS 253,552 0.090% 308 308 86 394 0001-254- GF-REC/SPCL EVENTS (S-DIV) 661,378 0.235% 804 804 224 1,028 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
3 - Allocations

Page 47 ends

188
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-131- City Manager's Office
0001-256- RECREATION SVCS/AQUATICS 329,084 0.117% 400 400 112 512 0001-257- RECREATION SVCS/CONVENTION CTR 432,979 0.154% 526 526 147 673 0001-259- RECREATION SVCS/PLUNGE 302,019 0.107% 367 367 102 470 0001-260- RECREATION SVCS/CITIES OF SRVC 278,830 0.099% 339 339 95 434 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 411,101 0.146% 500 500 139 639 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 391,194 0.139% 476 476 133 608 0001-364- GF-ECON DEV/PUBLIC ART DIV 611,057 0.217% 743 743 207 950 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 532,200 0.189% 647 647 181 827 0001-371- INTERNAL SERVICES-ADMIN 436,263 0.155% 530 530 148 678 0001-910- GF-NON-DEPT/CITY FESTIVAL 14,351 0.005% 17 17 5 22 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 2,408,239 0.857% 2,927 2,927 817 3,744 1003- TRANSPORTATION OPERATIONS 577,936 0.206% 703 703 196 899 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND 142,741 0.051% 174 174 48 222 1006- OUTSIDE FUNDED SVCS - GRANTS 2,157,729 0.767% 2,623 2,623 732 3,355 1007- EMERGENCY MED SERV 116,417 0.041% 142 142 39 181 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 104,935 0.037% 128 128 36 163 1012- HILLTOP LANDSCAPE MAINT DIST 976,256 0.347% 1,187 1,187 331 1,518 1013- FIRE DEPT HAZMAT GRANT 3,966 0.001% 5 5 1 6 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,042,112 0.371% 1,267 1,267 354 1,620 1017- CHEVRON MODERNIZATN PROJ & CIA 4,805,055 1.709% 5,841 5,841 1,630 7,471 1018- RENT CONTROL 2,015,599 0.717% 2,450 2,450 684 3,134 1019- SBI RMRA CAP IMPROVEMENT 602,304 0.214% 732 732 204 936 1050- CR-PLANNING & BUILDING 6,807,743 2.421% 8,275 8,275 2,309 10,584 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 187,808 0.067% 228 228 64 292 1055- ENCROACHMENTS SVCS 501,545 0.178% 610 610 170 780 1200- COR HOUSING ADMINISTRATION 235,037 0.084% 286 286 80 365 1201- CDBG 363,155 0.129% 441 441 123 565 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 43,914 0.016% 53 53 15 68 1205- EMPLOYMENT & TRAINING 4,652,327 1.655% 5,655 5,655 1,578 7,233 1207- NEIGHBORHOOD STAB(CITY) 3,458 0.001% 4 4 1 5 1208- SUCCESSOR HOUSING AGNCY 88,209 0.031% 107 107 30 137 1209- CAL-HOME 633 0.000% 1 1 0 1 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 315,334 0.112% 383 383 107 490 1303- KIDS FIRST INITIATIVE 637,344 0.227% 775 775 216 991 1304- EMERGENCY OPE & DISASTR RECVRY 50,610 0.018% 62 62 17 79 1305- PUBLIC ART 137,378 0.049% 167 167 47 214 1306- AMERICAN RESCUE PLAN ACT 446,879 0.159% 543 543 152 695 2001- GENERAL CAPITAL FUND 106,088 0.038% 129 129 36 165 2002- MEASURE J 1,420,494 0.505% 1,727 1,727 482 2,209 2110- IMPACT FEE - PARK 15,117 0.005% 18 18 5 24 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 450,312 0.160% 547 547 153 700 2113- IMPACT FEE - FIRE 100,383 0.036% 122 122 34 156 2114- IMPACT FEE - POLICE 4,691 0.002% 6 6 2 7 2115- IMPACT FEE - COMM/AQUATC 10,406 0.004% 13 13 4 16 2116- IMPACT FEE - PARKS/OPEN 2,263 0.001% 3 3 1 4 2117- IMPACT FEE - LIBRARY 6,627 0.002% 8 8 2 10 2119- IMPACT FEE - STORM DRAINAGE 3,593 0.001% 4 4 1 6 2120- IMPACT FEE - WASTEWATER 6,087 0.002% 7 7 2 9 2125- IRON TRIANGLE/EPA PROGRAMS 17,846 0.006% 22 22 6 28 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
3 - Allocations

Page 48 ends

189
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-131- City Manager's Office
3001- DS - 2005 TAXABLE POB 345,988 0.123% 421 421 117 538 3002- DS - 99A PENSION OBLIG BOND 239,961 0.085% 292 292 81 373 3005- DS - 2007 CIVIC CENTER 4,294,097 1.527% 5,220 5,220 1,457 6,676 4001- PORT OF RICHMOND 5,777,624 2.055% 7,023 7,023 1,960 8,983 4003- WASTEWATER 18,549,671 6.597% 22,548 22,548 6,292 28,841 4005- MARINA 246,062 0.088% 299 299 83 383 4006- STORM WATER 1,452,696 0.517% 1,766 1,766 493 2,259 4008- KCRT - CABLE TELEVIS 863,115 0.307% 1,049 1,049 293 1,342 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND 233,733 0.083% 284 284 79 363 4401- RHA-HACIENDA 9,416 0.003% 11 11 3 15 4404- RHA-NEVIN PLAZA 1,795,858 0.639% 2,183 2,183 609 2,792 4405- RHA-NYSTROM VILLAGE 634,533 0.226% 771 771 215 987 4406- RHA-RICHMOND VILLAGE ONE 241,100 0.086% 293 293 82 375 4407- RHA-RICHMOND VILLAGE TWO 199,009 0.071% 242 242 68 309 4408- RHA-RICHMOND VILLAGE THREE 92,374 0.033% 112 112 31 144 4501- RHA-CENTRAL OFFICE COST CNTR 320,678 0.114% 390 390 109 499 4502- RHA-HOUSING (RAD) CORPORATION 20 0.000% 0 0 0 0 5001- INSURANCE RESERVES 30,517,178 10.854% 37,095 37,095 10,352 47,447 5003- EQUIPMENT SERVICES 2,333,447 0.830% 2,836 2,836 792 3,628 5008- COMPENSATED ABSENCES 2,431,615 0.865% 2,956 2,956 825 3,781 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 2,111 0.001% 3 3 1 3 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 18,357 0.007% 22 22 6 29 6047- CERTBT PLAN FUND 300,315 0.107% 365 365 102 467 6048- OPEB PLAN TRUST 7,399,140 2.632% 8,994 8,994 2,510 11,504 6049- PT MOLATE PRIVATE-PURPOSE TRST 903,639 0.321% 1,098 1,098 307 1,405 6050- GENERAL PENSION FUND 371,727 0.132% 452 452 126 578 6051- POLICE & FIRE PENSION 1,196,997 0.426% 1,455 1,455 406 1,861 6052- GARFIELD PENSION FUND 51,807 0.018% 63 63 18 81 6058- MARINA WESTSHORE DEB 116,448 0.041% 142 142 40 181 6059- COUNTRY CLUB VISTA 181,472 0.065% 221 221 62 282 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 295,651 0.105% 359 359 100 460 6103- SA - CAPITAL PROJECT FUNDS 231,191 0.082% 281 281 78 359 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB 5,323 0.002% 6 6 2 8 6304- SA-DS 2003B TARB 354,455 0.126% 431 431 120 551 6305- SA-DS 2004A TARB 2/3 308,044 0.110% 374 374 104 479 6306- SA-DS 2004A TARB -1/3 HSING 155,027 0.055% 188 188 53 241 6307- SA-DS 2004B TARB - HOUSING 425 0.000% 1 1 0 1 6309- SA-DS 2007/10B TARB - HOUSING 1,889 0.001% 2 2 1 3 6401- SA-DS 2014A NON-TAXABLE BONDS 474,019 0.169% 576 576 161 737 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE 576,941 0.205% 701 701 196 897 6404- SA-DS 2021A NON-TAXABLE BONDS is new 627,081 0.223% 762 762 213 975 6405- SA-DS 2021B TAXABLE BONDS is new 17,513 0.006% 21 21 6 27 6996- SUCCESSOR AGENCY - GLTDAG 108,749 0.039% 132 132 37 169 9102- CITY OF RICHMOND - GFAAG 12,626,694 4.491% 15,348 15,348 4,283 19,632 AO- ALL OTHER - 0.000% - - - - Total $ 281,171,029 100.000% $ 341,777 $ - $ 341,777 $ 95,096 $ 436,873 Allocation Basis: FY 21-22 Modified Total Direct Cost per Fund/Department Source of Allocation: 3-Actual Expenditures per Fund Dept line item detail Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
3 - Allocations

Page 49 ends

190
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-131- City Manager's Office

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - $ - EQUIP- Equipment Use - - - - 0001-131- City Manager's Office 2,168 - 1,017 3,184 0001-141- City Clerk 1,850 - 1,347 3,197 0001-151- City Attorney 4,625 - 3,886 8,510 0001-171- Finance Administration 2,775 - 1,059 3,834 0001-172- Accounting 3,700 - 2,225 5,925 0001-173- Budget/Operating 1,387 - 679 2,067 0001-174- Payroll 1,850 - 582 2,432 0001-175- Treasury/Cash Management 2,312 - 1,237 3,550 0001-176- Accounts Payable 925 - 163 1,088 0001-177- Rev Collection 6,937 - 1,425 8,361 0001-178- Purchasing 925 - 613 1,538 0001-181- Human Resources 6,474 - 3,041 9,515 0001-232- Facility Maintenance and Administration 18,498 - 13,237 31,735 0001-235- Equipment Services/Fleet Services 6,012 - 5,346 11,358 0001-261- Information Technology Administration 1,850 - 2,387 4,237 0001-262- Telecommunications 2,312 - 3,124 5,436 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 462 - 235 698 0001-907, 908- Non-Departmental - - 13,549 13,549

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 1,850 - 858 2,708 0001-105- COUNCIL/CITY COUNCIL DIV 6,012 - 761 6,773 0001-121- POLICE COMMISSION DIV 462 - 96 558 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 3,237 - 2,236 5,473 0001-191- GF-POLICE ADMIN DIV 87,404 - 82,379 169,782 0001-192- GF-POLICE-PATROL/CIB - - 10 10 0001-193- GF-POLICE/CRIME PREVENTION 462 - 497 960 0001-194- GF-POLICE-COPS GRANT - - 737 737 0001-196- GF-POLICE/REGULATORY 462 - 857 1,320 0001-197- CAD DISPATCH SYST/COMM POL DIV 12,024 - 5,423 17,447 0001-199- GF-PARKING ENFORCEMENT DIV 462 - 309 772 0001-201- GF-FIRE/ADMIN DIV 1,850 - 897 2,747 0001-202- GF-FIRE/SUPRESSN DIV 37,921 - 44,401 82,322 0001-203- GF-FIRE PREVENTION DIV 3,237 - 3,336 6,573 0001-204- GF-FIRE/ SUPPORT DIV - - 314 314 0001-205- GF-FIRE/TRAINING DIV 462 - 612 1,075 0001-206- GF-FIRE/OF. OF EMS DIV 925 - 226 1,151 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 7,862 - 2,112 9,973 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 19 19 0001-231- GF-PW ADMIN-DIV 2,775 - 1,773 4,548 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 15,261 - 6,937 22,198 0001-234- IT GIS 14,336 - 4,980 19,316 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 9,712 - 3,087 12,798 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 462 - - 462 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 1 1 0001-241- GF-LIB&CL SVC/L-ADM DIV 20,810 - 5,034 25,844 0001-242- GF-LS/REF SVCS(S-DIV) - - 687 687 0001-243- GF-LIB&CL SVCS/LEAP DIV 3,237 - 1,430 4,667 0001-244- GF-LIB&CL SVC/P-ART DIV - - - - 0001-251- GF-RECREATION ADM DIV 7,862 - 2,734 10,596 0001-253- CM&NB/BOOKER T CTR (S-DIV) 25,435 - 1,997 27,431 0001-255- GF-CM TRANSPORTATN OPERATIONS 925 - 394 1,319 0001-254- GF-REC/SPCL EVENTS (S-DIV) 3,700 - 1,028 4,728 0001-256- RECREATION SVCS/AQUATICS 21,735 - 512 22,247 0001-257- RECREATION SVCS/CONVENTION CTR 1,850 - 673 2,523

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 2023-24
3 - Summary

Page 50 ends

191
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-131- City Manager's Office

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B
System-wide
Support C Total
0001-259- RECREATION SVCS/PLUNGE - - 470 470 0001-260- RECREATION SVCS/CITIES OF SRVC 925 - 434 1,358 0001-291- GF-ADMINISTRATIVE SERVICES 462 - - 462 0001-292- GF-STREET SWEEPING - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 2,312 - 639 2,951 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,387 - 608 1,996 0001-364- GF-ECON DEV/PUBLIC ART DIV 462 - 950 1,413 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 462 - 827 1,290 0001-371- INTERNAL SERVICES-ADMIN 1,387 - 678 2,066 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 22 22 1001- SECURED PENSION OVERRIDE - - - - 1002- STATE GAS TAX - - 3,744 3,744 1003- TRANSPORTATION OPERATIONS 1,850 - 899 2,748 1004- ASSET SEIZURE FUND - - - - 1005- LIBRARY FUND - - 222 222 1006- OUTSIDE FUNDED SVCS - GRANTS - - 3,355 3,355 1007- EMERGENCY MED SERV - - 181 181 1009- VEOLIA MITIGATION - - - - 1010- N.RICHMOND WASTE - - 163 163 1012- HILLTOP LANDSCAPE MAINT DIST 6,012 - 1,518 7,530 1013- FIRE DEPT HAZMAT GRANT - - 6 6 1015- MARINA BAY LNDSCP&LIGHTDIST FD 3,700 - 1,620 5,320 1017- CHEVRON MODERNIZATN PROJ & CIA - - 7,471 7,471 1018- RENT CONTROL 6,937 - 3,134 10,071 1019- SBI RMRA CAP IMPROVEMENT - - 936 936 1050- CR-PLANNING & BUILDING 11,561 - 10,584 22,146 1053- CODE ENFORCEMENT-CR - - - - 1054- ENGINEERING GRANTS - - 292 292 1055- ENCROACHMENTS SVCS 3,700 - 780 4,479 1200- COR HOUSING ADMINISTRATION 1,387 - 365 1,753 1201- CDBG - - 565 565 1202- HOME PROGRAM - - - - 1203- NEIGHBORHOOD STABILIZATION - - 68 68 1205- EMPLOYMENT & TRAINING 9,249 - 7,233 16,482 1207- NEIGHBORHOOD STAB(CITY) - - 5 5 1208- SUCCESSOR HOUSING AGNCY - - 137 137 1209- CAL-HOME - - 1 1 1301- HOUSING/RENTAL ASSISTANCE PROG - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - - 490 490 1303- KIDS FIRST INITIATIVE 925 - 991 1,916 1304- EMERGENCY OPE & DISASTR RECVRY - - 79 79 1305- PUBLIC ART - - 214 214 1306- AMERICAN RESCUE PLAN ACT - - 695 695 2001- GENERAL CAPITAL FUND - - 165 165 2002- MEASURE J - - 2,209 2,209 2110- IMPACT FEE - PARK - - 24 24 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - - 700 700 2113- IMPACT FEE - FIRE - - 156 156 2114- IMPACT FEE - POLICE - - 7 7 2115- IMPACT FEE - COMM/AQUATC - - 16 16 2116- IMPACT FEE - PARKS/OPEN - - 4 4 2117- IMPACT FEE - LIBRARY - - 10 10 2119- IMPACT FEE - STORM DRAINAGE - - 6 6 2120- IMPACT FEE - WASTEWATER - - 9 9 2125- IRON TRIANGLE/EPA PROGRAMS - - 28 28 2126- COR-HOUSING DEPT CIP FUND - - - - 3001- DS - 2005 TAXABLE POB - - 538 538 3002- DS - 99A PENSION OBLIG BOND - - 373 373 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
3 - Summary

Page 51 ends

192
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-131- City Manager's Office

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B
System-wide
Support C Total
3005- DS - 2007 CIVIC CENTER - - 6,676 6,676 4001- PORT OF RICHMOND 925 - 8,983 9,908 4003- WASTEWATER 3,700 - 28,841 32,540 4005- MARINA - - 383 383 4006- STORM WATER - - 2,259 2,259 4008- KCRT - CABLE TELEVIS 1,850 - 1,342 3,192 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - - - 4201- RHA-CAPITAL FUND - - 363 363 4401- RHA-HACIENDA - - 15 15 4404- RHA-NEVIN PLAZA 1,387 - 2,792 4,180 4405- RHA-NYSTROM VILLAGE 925 - 987 1,911 4406- RHA-RICHMOND VILLAGE ONE - - 375 375 4407- RHA-RICHMOND VILLAGE TWO - - 309 309 4408- RHA-RICHMOND VILLAGE THREE - - 144 144 4501- RHA-CENTRAL OFFICE COST CNTR 1,850 - 499 2,348 4502- RHA-HOUSING (RAD) CORPORATION - - 0 0 5001- INSURANCE RESERVES 2,312 - 47,447 49,760 5003- EQUIPMENT SERVICES - - 3,628 3,628 5008- COMPENSATED ABSENCES - - 3,781 3,781 6001- GENERAL TRUST & AGENCY - - - - 6004- COMMISSION ON AGING - - 3 3 6005- SEAVER GALLERY TRUST FUND - - - - 6007- SENIOR TRUST DEPOSIT - - 29 29 6047- CERTBT PLAN FUND - - 467 467 6048- OPEB PLAN TRUST - - 11,504 11,504 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 1,405 1,405 6050- GENERAL PENSION FUND 3,700 - 578 4,278 6051- POLICE & FIRE PENSION 9,249 - 1,861 11,110 6052- GARFIELD PENSION FUND 462 - 81 543 6058- MARINA WESTSHORE DEB - - 181 181 6059- COUNTRY CLUB VISTA - - 282 282 6060- REASSESSMENT DISTRICT 2003-1 - - - - 6101- SA-PROPERTY TAX TRUST FUND - - - - 6102- SA- ADMINISTRATION - - 460 460 6103- SA - CAPITAL PROJECT FUNDS - - 359 359 6208- SA-CIP 07B TARB BND PRCDS-HSG - - - - 6300- SA-DS HARBOR 98 TARB - - 8 8 6304- SA-DS 2003B TARB - - 551 551 6305- SA-DS 2004A TARB 2/3 - - 479 479 6306- SA-DS 2004A TARB -1/3 HSING - - 241 241 6307- SA-DS 2004B TARB - HOUSING - - 1 1 6309- SA-DS 2007/10B TARB - HOUSING - - 3 3 6401- SA-DS 2014A NON-TAXABLE BONDS - - 737 737 6402- SA-DS 2014B TAXABLE BONDS - - - - 6403- SA-DS LOANS PAYABLE - - 897 897 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - 975 975 6405- SA-DS 2021B TAXABLE BONDS is new - - 27 27 6996- SUCCESSOR AGENCY - GLTDAG - - 169 169 9102- CITY OF RICHMOND - GFAAG - - 19,632 19,632

AO- ALL OTHER - - - - Total $ 436,873 $ - $ 436,873 $ 873,747 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
3 - Summary

Page 52 ends

193
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-141- City Clerk
Distribution Percentage 33.33% 33.33% 33.33%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 151,295$ S 50,432$ 50,432$ 50,432$ 400003 - SALARIES & WAGES/Local 1021 241,617 S 80,539 80,539 80,539 400031 - OVERTIME/General 26,787 S 8,929 8,929 8,929 400043 - OTHER PAY/Acting Pay - General 1,151 S 384 384 384 400048 - OTHER PAY/Bilingual Pay 2,979 S 993 993 993 400049 - OTHER PAY/Auto Allowance 4,200 S 1,400 1,400 1,400 400054 - OTHER PAY/Vacation Lve Payout - S - - - 400058 - OTHER PAY/Bonuses 15,200 S 5,067 5,067 5,067 400103 - P-ROLL BEN/Medicare Tax-ER Shr 6,511 S 2,170 2,170 2,170 400105 - P-ROLL BEN/Health Insurance Be 65,466 S 21,822 21,822 21,822 400106 - P-ROLL BEN/Dental Insurance 7,548 S 2,516 2,516 2,516 400109 - P-ROLL BEN/Employee Assistance 107 S 36 36 36 400110 - P-ROLL BEN/Professional Dev-Mg 1,500 S 500 500 500 400111 - P-ROLL BEN/Vision 915 S 305 305 305 400112 - P-ROLL BEN/Life Insurance 805 S 268 268 268 400114 - P-ROLL BEN/Long Term Disabilit 2,362 S 787 787 787 400116 - P-ROLL BEN/Unemployment Ins 635 S 212 212 212 400117 - P-ROLL BEN/Personal/Prof Dev 2,248 S 749 749 749 400121 - P-ROLL BEN/Worker Comp-Clerica 18,705 S 6,235 6,235 6,235 400122 - P-ROLL BEN/Worker Comp-Prof 8,775 S 2,925 2,925 2,925 400124 - P-ROLL BEN/CON-MEDICL EE Share - S - - - 400127 - P-ROLL BEN/OPEB 13,860 S 4,620 4,620 4,620 400131 - P-ROLL BEN/CON-OPEB-EE Share - S - - - 400149 - P-ROLL BEN/PERS-Misc 51,323 S 17,108 17,108 17,108$ 400151 - P-ROLL BEN/PERS-Misc (UAL) 107,403 S 35,801 35,801 35,801$ Subtotal Personnel Cost 731,393$ 243,798$ 243,798$ 243,798$ Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 35,879$ D -$ 35,879$ -$ 400209 - PROF SVCS/Computer Sftwr Maint 87,942 D 87,942 400231 - OFF EXP/Postage & Mailing 1,587 S 529 529 529 400233 - OFF EXP/Copying & Duplicating 649 S 216 216 216 400241 - TRAVEL & TRNG/Meal Allowance 62 S 21 21 21 400242 - TRAVEL & TRNG/Mileage 86 S 29 29 29 400246 - TRAVEL & TRNG/Registration Fee 634 S 211 211 211 400261 - DUES & PUB/Membership & Dues 530 S 177 177 177 400271 - AD & PROMO/Advertising&Promo 8,420 S 2,807 2,807 2,807 400294 - ADM EXP/Election Cost 41,730 S 13,910 13,910 13,910 400304 - RENTAL EXP/Equipment Rental 3,281 S 1,094 1,094 1,094 400322 - MISC EXP/Misc Exp 834 S 278 278 278 400341 - OFF SUPP/Office Supplies 3,012 S 1,004 1,004 1,004 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 (121,090) S (40,363) (40,363) (40,363) Subtotal Operating Cost 85,167$ (12,885)$ 110,936$ (12,885)$

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 2023-24
4 - EXP

Page 53 ends

194
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-141- City Clerk
Distribution Percentage 33.33% 33.33% 33.33%
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method System-wide
Support A
System-wide
Support B
System-wide
Support C
Disallowed Expenses
400271 - AD & PROMO/Advertising&Promo (8,420) [1] (2,807)$ (2,807)$ (2,807)$ 400294 - ADM EXP/Election Cost (41,730) [1] (13,910) (13,910) (13,910) 400592 - COST POOL/(CON)-Admin Charges 121,090 [2] 40,363 40,363 40,363 Subtotal Disallowed Costs 70,940$ 23,647$ 23,647$ 23,647$ DEPARTMENTAL EXPENDITURES 887,500$ 254,560$ 378,380$ 254,560$ Reallocation of Incoming Costs
First Allocation 14,230$ 258,641$ 384,447$ 258,641$ Unallocated Costs -$ -$ -$ -$ Subtotal of First Allocation 14,230$ 258,641$ 384,447$ 258,641$ Second Allocation 275,043$ 78,890$ 117,263$ 78,890$ Unallocated Costs -$ -$ -$ -$ Subtotal of Second Allocation 275,043$ 78,890$ 117,263$ 78,890$ TOTAL FUNCTIONAL COSTS 1,176,773$ 337,531$ 501,710$ 337,531$ [1] Costs not allowable per Title 2 CFR Part 200
[2] Admin charges are excluded and re-established through this CAP analysis Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
4 - EXP

Page 54 ends

195
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-141- City Clerk First Second
Allocation Allocation Total
Departmental Expenditures $ 887,500 $ 887,500 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use 11,732 - 11,732 0001-131- City Manager's Office 2,498 699 3,197 0001-141- City Clerk 1,891 1,891 0001-151- City Attorney 92,986 92,986 0001-171- Finance Administration 3,038 3,038 0001-172- Accounting 3,799 3,799 0001-173- Budget/Operating 1,375 1,375 0001-174- Payroll 1,628 1,628 0001-175- Treasury/Cash Management 1,085 1,085 0001-176- Accounts Payable 630 630 0001-177- Rev Collection 1,333 1,333 0001-178- Purchasing 3,417 3,417 0001-181- Human Resources 10,173 10,173 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services 16,806 16,806 0001-261- Information Technology Administration 16,837 16,837 0001-262- Telecommunications 8,890 8,890 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 8,047 8,047 0001-907, 908- Non-Departmental 102,412 102,412 Total Incoming Costs $ 14,230 $ 275,043 $ 289,273 Total Costs to be Allocated $ 901,730 $ 275,043 $ 1,176,773

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
4 - Costs

Page 55 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total System-wide Support A 4.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 6 0.634% 1,640 1,640 1,640 0001-141- City Clerk 4 0.423% 1,094 1,094 1,094 0001-151- City Attorney 10 1.057% 2,734 2,734 843 3,577 0001-171- Finance Administration 6 0.634% 1,640 1,640 506 2,146 0001-172- Accounting 8 0.846% 2,187 2,187 674 2,862 0001-173- Budget/Operating 3 0.317% 820 820 253 1,073 0001-174- Payroll 4 0.423% 1,094 1,094 337 1,431 0001-175- Treasury/Cash Management 5 0.529% 1,367 1,367 421 1,788 0001-176- Accounts Payable 2 0.211% 547 547 169 715 0001-177- Rev Collection 15 1.586% 4,101 4,101 1,264 5,365 0001-178- Purchasing 2 0.211% 547 547 169 715 0001-181- Human Resources 14 1.480% 3,828 3,828 1,180 5,008 0001-232- Facility Maintenance and Administration 40 4.228% 10,936 10,936 3,371 14,308 0001-235- Equipment Services/Fleet Services 13 1.374% 3,554 3,554 1,096 4,650 0001-261- Information Technology Administration 4 0.423% 1,094 1,094 337 1,431 0001-262- Telecommunications 5 0.529% 1,367 1,367 421 1,788 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.106% 273 273 84 358 0001-907, 908- Non-Departmental - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 4 0.423% 1,094 1,094 337 1,431 0001-105- COUNCIL/CITY COUNCIL DIV 13 1.374% 3,554 3,554 1,096 4,650 0001-121- POLICE COMMISSION DIV 1 0.106% 273 273 84 358 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 7 0.740% 1,914 1,914 590 2,504 0001-191- GF-POLICE ADMIN DIV 189 19.979% 51,674 51,674 15,930 67,603 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 1 0.106% 273 273 84 358 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 1 0.106% 273 273 84 358 0001-197- CAD DISPATCH SYST/COMM POL DIV 26 2.748% 7,109 7,109 2,191 9,300 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.106% 273 273 84 358 0001-201- GF-FIRE/ADMIN DIV 4 0.423% 1,094 1,094 337 1,431 0001-202- GF-FIRE/SUPRESSN DIV 82 8.668% 22,419 22,419 6,911 29,331 0001-203- GF-FIRE PREVENTION DIV 7 0.740% 1,914 1,914 590 2,504 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.106% 273 273 84 358 0001-206- GF-FIRE/OF. OF EMS DIV 2 0.211% 547 547 169 715 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 17 1.797% 4,648 4,648 1,433 6,081 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 6 0.634% 1,640 1,640 506 2,146 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 33 3.488% 9,022 9,022 2,781 11,804 0001-234- IT GIS 31 3.277% 8,476 8,476 2,613 11,088 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 21 2.220% 5,742 5,742 1,770 7,511 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1 0.106% 273 273 84 358 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 45 4.757% 12,303 12,303 3,793 16,096 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 7 0.740% 1,914 1,914 590 2,504 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 17 1.797% 4,648 4,648 1,433 6,081 0001-253- CM&NB/BOOKER T CTR (S-DIV) 55 5.814% 15,037 15,037 4,636 19,673 0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.211% 547 547 169 715 0001-254- GF-REC/SPCL EVENTS (S-DIV) 8 0.846% 2,187 2,187 674 2,862 0001-141- City Clerk
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
4 - Allocations

Page 56 ends

197
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-141- City Clerk
0001-256- RECREATION SVCS/AQUATICS 47 4.968% 12,850 12,850 3,961 16,811 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.423% 1,094 1,094 337 1,431 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC 2 0.211% 547 547 169 715 0001-291- GF-ADMINISTRATIVE SERVICES 1 0.106% 273 273 84 358 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 5 0.529% 1,367 1,367 421 1,788 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.317% 820 820 253 1,073 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.106% 273 273 84 358 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 1 0.106% 273 273 84 358 0001-371- INTERNAL SERVICES-ADMIN 3 0.317% 820 820 253 1,073 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 0.423% 1,094 1,094 337 1,431 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST 13 1.374% 3,554 3,554 1,096 4,650 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 8 0.846% 2,187 2,187 674 2,862 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 15 1.586% 4,101 4,101 1,264 5,365 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 25 2.643% 6,835 6,835 2,107 8,942 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 8 0.846% 2,187 2,187 674 2,862 1200- COR HOUSING ADMINISTRATION 3 0.317% 820 820 253 1,073 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 20 2.114% 5,468 5,468 1,686 7,154 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 2 0.211% 547 547 169 715 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 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% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
4 - Allocations

Page 57 ends

198
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-141- City Clerk
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 2 0.211% 547 547 169 715 4003- WASTEWATER 8 0.846% 2,187 2,187 674 2,862 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 4 0.423% 1,094 1,094 337 1,431 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA 3 0.317% 820 820 253 1,073 4405- RHA-NYSTROM VILLAGE 2 0.211% 547 547 169 715 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 4 0.423% 1,094 1,094 337 1,431 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.529% 1,367 1,367 421 1,788 5003- EQUIPMENT 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 8 0.846% 2,187 2,187 674 2,862 6051- POLICE & FIRE PENSION 20 2.114% 5,468 5,468 1,686 7,154 6052- GARFIELD PENSION FUND 1 0.106% 273 273 84 358 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 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 946.00 100.000% $ 258,641 $ - $ 258,641 $ 78,890 $ 337,531 Allocation Basis: FY 21-22 Total FTEs per Fund/Department Source of Allocation: 2_City Staff Roster 21-22 Pay-Benefits.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
4 - Allocations

Page 58 ends

199
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-141- City Clerk
System-wide Support B 4.2
Total - 0.000% $ - $ - $ - $ - $ - Allocation Basis: Not Allocated - General Governmental Expense Source of Allocation: N/A
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
4 - Allocations

Page 59 ends

200
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-141- City Clerk
System-wide Support C 4.3

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 836,342 0.297% 769 769 769 0001-141- City Clerk 866,310 0.308% 797 797 797 0001-151- City Attorney 2,499,297 0.889% 2,299 2,299 706 3,005 0001-171- Finance Administration 681,134 0.242% 627 627 192 819 0001-172- Accounting 1,431,376 0.509% 1,317 1,317 404 1,721 0001-173- Budget/Operating 436,816 0.155% 402 402 123 525 0001-174- Payroll 374,205 0.133% 344 344 106 450 0001-175- Treasury/Cash Management 795,789 0.283% 732 732 225 957 0001-176- Accounts Payable 104,790 0.037% 96 96 30 126 0001-177- Rev Collection 916,259 0.326% 843 843 259 1,101 0001-178- Purchasing 394,386 0.140% 363 363 111 474 0001-181- Human Resources 1,955,746 0.696% 1,799 1,799 552 2,351 0001-232- Facility Maintenance and Administration 8,513,773 3.028% 7,832 7,832 2,403 10,235 0001-235- Equipment Services/Fleet Services 3,438,354 1.223% 3,163 3,163 971 4,133 0001-261- Information Technology Administration 1,535,218 0.546% 1,412 1,412 433 1,846 0001-262- Telecommunications 2,009,322 0.715% 1,848 1,848 567 2,416 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 151,210 0.054% 139 139 43 182 0001-907, 908- Non-Departmental 8,714,536 3.099% 8,016 8,016 2,460 10,476

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 551,652 0.196% 507 507 156 663 0001-105- COUNCIL/CITY COUNCIL DIV 489,456 0.174% 450 450 138 588 0001-121- POLICE COMMISSION DIV 61,600 0.022% 57 57 17 74 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 4 0.000% 0 0 0 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,437,858 0.511% 1,323 1,323 406 1,729 0001-191- GF-POLICE ADMIN DIV 52,984,442 18.844% 48,739 48,739 14,957 63,696 0001-192- GF-POLICE-PATROL/CIB 6,703 0.002% 6 6 2 8 0001-193- GF-POLICE/CRIME PREVENTION 319,806 0.114% 294 294 90 384 0001-194- GF-POLICE-COPS GRANT 474,195 0.169% 436 436 134 570 0001-196- GF-POLICE/REGULATORY 551,408 0.196% 507 507 156 663 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,488,210 1.241% 3,209 3,209 985 4,193 0001-199- GF-PARKING ENFORCEMENT DIV 198,894 0.071% 183 183 56 239 0001-201- GF-FIRE/ADMIN DIV 577,141 0.205% 531 531 163 694 0001-202- GF-FIRE/SUPRESSN DIV 28,557,907 10.157% 26,270 26,270 8,061 34,331 0001-203- GF-FIRE PREVENTION DIV 2,145,677 0.763% 1,974 1,974 606 2,579 0001-204- GF-FIRE/ SUPPORT DIV 202,187 0.072% 186 186 57 243 0001-205- GF-FIRE/TRAINING DIV 393,802 0.140% 362 362 111 473 0001-206- GF-FIRE/OF. OF EMS DIV 145,485 0.052% 134 134 41 175 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,358,153 0.483% 1,249 1,249 383 1,633 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 12,146 0.004% 11 11 3 15 0001-231- GF-PW ADMIN-DIV 1,140,669 0.406% 1,049 1,049 322 1,371 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,462,023 1.587% 4,104 4,104 1,260 5,364 0001-234- IT GIS 3,203,147 1.139% 2,946 2,946 904 3,851 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,985,338 0.706% 1,826 1,826 560 2,387 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 667 0.000% 1 1 0 1 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,237,699 1.152% 2,978 2,978 914 3,892 0001-242- GF-LS/REF SVCS(S-DIV) 441,851 0.157% 406 406 125 531 0001-243- GF-LIB&CL SVCS/LEAP DIV 919,532 0.327% 846 846 260 1,105 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 1,758,591 0.625% 1,618 1,618 496 2,114 0001-253- CM&NB/BOOKER T CTR (S-DIV) 1,284,159 0.457% 1,181 1,181 362 1,544 0001-255- GF-CM TRANSPORTATN OPERATIONS 253,552 0.090% 233 233 72 305 0001-254- GF-REC/SPCL EVENTS (S-DIV) 661,378 0.235% 608 608 187 795 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
4 - Allocations

Page 60 ends

201
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-141- City Clerk
0001-256- RECREATION SVCS/AQUATICS 329,084 0.117% 303 303 93 396 0001-257- RECREATION SVCS/CONVENTION CTR 432,979 0.154% 398 398 122 521 0001-259- RECREATION SVCS/PLUNGE 302,019 0.107% 278 278 85 363 0001-260- RECREATION SVCS/CITIES OF SRVC 278,830 0.099% 256 256 79 335 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 411,101 0.146% 378 378 116 494 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 391,194 0.139% 360 360 110 470 0001-364- GF-ECON DEV/PUBLIC ART DIV 611,057 0.217% 562 562 172 735 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 532,200 0.189% 490 490 150 640 0001-371- INTERNAL SERVICES-ADMIN 436,263 0.155% 401 401 123 524 0001-910- GF-NON-DEPT/CITY FESTIVAL 14,351 0.005% 13 13 4 17 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 2,408,239 0.857% 2,215 2,215 680 2,895 1003- TRANSPORTATION OPERATIONS 577,936 0.206% 532 532 163 695 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND 142,741 0.051% 131 131 40 172 1006- OUTSIDE FUNDED SVCS - GRANTS 2,157,729 0.767% 1,985 1,985 609 2,594 1007- EMERGENCY MED SERV 116,417 0.041% 107 107 33 140 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 104,935 0.037% 97 97 30 126 1012- HILLTOP LANDSCAPE MAINT DIST 976,256 0.347% 898 898 276 1,174 1013- FIRE DEPT HAZMAT GRANT 3,966 0.001% 4 4 1 5 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,042,112 0.371% 959 959 294 1,253 1017- CHEVRON MODERNIZATN PROJ & CIA 4,805,055 1.709% 4,420 4,420 1,356 5,776 1018- RENT CONTROL 2,015,599 0.717% 1,854 1,854 569 2,423 1019- SBI RMRA CAP IMPROVEMENT 602,304 0.214% 554 554 170 724 1050- CR-PLANNING & BUILDING 6,807,743 2.421% 6,262 6,262 1,922 8,184 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 187,808 0.067% 173 173 53 226 1055- ENCROACHMENTS SVCS 501,545 0.178% 461 461 142 603 1200- COR HOUSING ADMINISTRATION 235,037 0.084% 216 216 66 283 1201- CDBG 363,155 0.129% 334 334 103 437 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 43,914 0.016% 40 40 12 53 1205- EMPLOYMENT & TRAINING 4,652,327 1.655% 4,280 4,280 1,313 5,593 1207- NEIGHBORHOOD STAB(CITY) 3,458 0.001% 3 3 1 4 1208- SUCCESSOR HOUSING AGNCY 88,209 0.031% 81 81 25 106 1209- CAL-HOME 633 0.000% 1 1 0 1 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 315,334 0.112% 290 290 89 379 1303- KIDS FIRST INITIATIVE 637,344 0.227% 586 586 180 766 1304- EMERGENCY OPE & DISASTR RECVRY 50,610 0.018% 47 47 14 61 1305- PUBLIC ART 137,378 0.049% 126 126 39 165 1306- AMERICAN RESCUE PLAN ACT 446,879 0.159% 411 411 126 537 2001- GENERAL CAPITAL FUND 106,088 0.038% 98 98 30 128 2002- MEASURE J 1,420,494 0.505% 1,307 1,307 401 1,708 2110- IMPACT FEE - PARK 15,117 0.005% 14 14 4 18 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 450,312 0.160% 414 414 127 541 2113- IMPACT FEE - FIRE 100,383 0.036% 92 92 28 121 2114- IMPACT FEE - POLICE 4,691 0.002% 4 4 1 6 2115- IMPACT FEE - COMM/AQUATC 10,406 0.004% 10 10 3 13 2116- IMPACT FEE - PARKS/OPEN 2,263 0.001% 2 2 1 3 2117- IMPACT FEE - LIBRARY 6,627 0.002% 6 6 2 8 2119- IMPACT FEE - STORM DRAINAGE 3,593 0.001% 3 3 1 4 2120- IMPACT FEE - WASTEWATER 6,087 0.002% 6 6 2 7 2125- IRON TRIANGLE/EPA PROGRAMS 17,846 0.006% 16 16 5 21 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
4 - Allocations

Page 61 ends

202
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-141- City Clerk
3001- DS - 2005 TAXABLE POB 345,988 0.123% 318 318 98 416 3002- DS - 99A PENSION OBLIG BOND 239,961 0.085% 221 221 68 288 3005- DS - 2007 CIVIC CENTER 4,294,097 1.527% 3,950 3,950 1,212 5,162 4001- PORT OF RICHMOND 5,777,624 2.055% 5,315 5,315 1,631 6,946 4003- WASTEWATER 18,549,671 6.597% 17,063 17,063 5,236 22,300 4005- MARINA 246,062 0.088% 226 226 69 296 4006- STORM WATER 1,452,696 0.517% 1,336 1,336 410 1,746 4008- KCRT - CABLE TELEVIS 863,115 0.307% 794 794 244 1,038 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND 233,733 0.083% 215 215 66 281 4401- RHA-HACIENDA 9,416 0.003% 9 9 3 11 4404- RHA-NEVIN PLAZA 1,795,858 0.639% 1,652 1,652 507 2,159 4405- RHA-NYSTROM VILLAGE 634,533 0.226% 584 584 179 763 4406- RHA-RICHMOND VILLAGE ONE 241,100 0.086% 222 222 68 290 4407- RHA-RICHMOND VILLAGE TWO 199,009 0.071% 183 183 56 239 4408- RHA-RICHMOND VILLAGE THREE 92,374 0.033% 85 85 26 111 4501- RHA-CENTRAL OFFICE COST CNTR 320,678 0.114% 295 295 91 386 4502- RHA-HOUSING (RAD) CORPORATION 20 0.000% 0 0 0 0 5001- INSURANCE RESERVES 30,517,178 10.854% 28,072 28,072 8,615 36,686 5003- EQUIPMENT SERVICES 2,333,447 0.830% 2,146 2,146 659 2,805 5008- COMPENSATED ABSENCES 2,431,615 0.865% 2,237 2,237 686 2,923 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 2,111 0.001% 2 2 1 3 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 18,357 0.007% 17 17 5 22 6047- CERTBT PLAN FUND 300,315 0.107% 276 276 85 361 6048- OPEB PLAN TRUST 7,399,140 2.632% 6,806 6,806 2,089 8,895 6049- PT MOLATE PRIVATE-PURPOSE TRST 903,639 0.321% 831 831 255 1,086 6050- GENERAL PENSION FUND 371,727 0.132% 342 342 105 447 6051- POLICE & FIRE PENSION 1,196,997 0.426% 1,101 1,101 338 1,439 6052- GARFIELD PENSION FUND 51,807 0.018% 48 48 15 62 6058- MARINA WESTSHORE DEB 116,448 0.041% 107 107 33 140 6059- COUNTRY CLUB VISTA 181,472 0.065% 167 167 51 218 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 295,651 0.105% 272 272 83 355 6103- SA - CAPITAL PROJECT FUNDS 231,191 0.082% 213 213 65 278 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB 5,323 0.002% 5 5 2 6 6304- SA-DS 2003B TARB 354,455 0.126% 326 326 100 426 6305- SA-DS 2004A TARB 2/3 308,044 0.110% 283 283 87 370 6306- SA-DS 2004A TARB -1/3 HSING 155,027 0.055% 143 143 44 186 6307- SA-DS 2004B TARB - HOUSING 425 0.000% 0 0 0 1 6309- SA-DS 2007/10B TARB - HOUSING 1,889 0.001% 2 2 1 2 6401- SA-DS 2014A NON-TAXABLE BONDS 474,019 0.169% 436 436 134 570 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE 576,941 0.205% 531 531 163 694 6404- SA-DS 2021A NON-TAXABLE BONDS is new 627,081 0.223% 577 577 177 754 6405- SA-DS 2021B TAXABLE BONDS is new 17,513 0.006% 16 16 5 21 6996- SUCCESSOR AGENCY - GLTDAG 108,749 0.039% 100 100 31 131 9102- CITY OF RICHMOND - GFAAG 12,626,694 4.491% 11,615 11,615 3,564 15,179 AO- ALL OTHER - 0.000% - - - - Total $ 281,171,029 100.000% $ 258,641 $ - $ 258,641 $ 78,890 $ 337,531 Allocation Basis: FY 21-22 Modified Total Direct Cost per Fund/Department Source of Allocation: 3-Actual Expenditures per Fund Dept line item detail Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
4 - Allocations

Page 62 ends

203
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-141- City Clerk

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - $ - EQUIP- Equipment Use - - - - 0001-131- City Manager's Office 1,640 - 769 2,410 0001-141- City Clerk 1,094 - 797 1,891 0001-151- City Attorney 3,577 - 3,005 6,581 0001-171- Finance Administration 2,146 - 819 2,965 0001-172- Accounting 2,862 - 1,721 4,582 0001-173- Budget/Operating 1,073 - 525 1,598 0001-174- Payroll 1,431 - 450 1,881 0001-175- Treasury/Cash Management 1,788 - 957 2,745 0001-176- Accounts Payable 715 - 126 841 0001-177- Rev Collection 5,365 - 1,101 6,467 0001-178- Purchasing 715 - 474 1,189 0001-181- Human Resources 5,008 - 2,351 7,359 0001-232- Facility Maintenance and Administration 14,308 - 10,235 24,542 0001-235- Equipment Services/Fleet Services 4,650 - 4,133 8,783 0001-261- Information Technology Administration 1,431 - 1,846 3,276 0001-262- Telecommunications 1,788 - 2,416 4,204 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 358 - 182 539 0001-907, 908- Non-Departmental - - 10,476 10,476

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 1,431 - 663 2,094 0001-105- COUNCIL/CITY COUNCIL DIV 4,650 - 588 5,238 0001-121- POLICE COMMISSION DIV 358 - 74 432 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 2,504 - 1,729 4,232 0001-191- GF-POLICE ADMIN DIV 67,603 - 63,696 131,299 0001-192- GF-POLICE-PATROL/CIB - - 8 8 0001-193- GF-POLICE/CRIME PREVENTION 358 - 384 742 0001-194- GF-POLICE-COPS GRANT - - 570 570 0001-196- GF-POLICE/REGULATORY 358 - 663 1,021 0001-197- CAD DISPATCH SYST/COMM POL DIV 9,300 - 4,193 13,493 0001-199- GF-PARKING ENFORCEMENT DIV 358 - 239 597 0001-201- GF-FIRE/ADMIN DIV 1,431 - 694 2,125 0001-202- GF-FIRE/SUPRESSN DIV 29,331 - 34,331 63,662 0001-203- GF-FIRE PREVENTION DIV 2,504 - 2,579 5,083 0001-204- GF-FIRE/ SUPPORT DIV - - 243 243 0001-205- GF-FIRE/TRAINING DIV 358 - 473 831 0001-206- GF-FIRE/OF. OF EMS DIV 715 - 175 890 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 6,081 - 1,633 7,713 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 15 15 0001-231- GF-PW ADMIN-DIV 2,146 - 1,371 3,517 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 11,804 - 5,364 17,168 0001-234- IT GIS 11,088 - 3,851 14,939 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 7,511 - 2,387 9,898 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 358 - - 358 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 1 1 0001-241- GF-LIB&CL SVC/L-ADM DIV 16,096 - 3,892 19,988 0001-242- GF-LS/REF SVCS(S-DIV) - - 531 531 0001-243- GF-LIB&CL SVCS/LEAP DIV 2,504 - 1,105 3,609 0001-244- GF-LIB&CL SVC/P-ART DIV - - - - 0001-251- GF-RECREATION ADM DIV 6,081 - 2,114 8,195 0001-253- CM&NB/BOOKER T CTR (S-DIV) 19,673 - 1,544 21,217 0001-255- GF-CM TRANSPORTATN OPERATIONS 715 - 305 1,020 0001-254- GF-REC/SPCL EVENTS (S-DIV) 2,862 - 795 3,657 0001-256- RECREATION SVCS/AQUATICS 16,811 - 396 17,207

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 2023-24
4 - Summary

Page 63 ends

204
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-141- City Clerk

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B
System-
wide
Support C Total
0001-257- RECREATION SVCS/CONVENTION CTR 1,431 - 521 1,951 0001-259- RECREATION SVCS/PLUNGE - - 363 363 0001-260- RECREATION SVCS/CITIES OF SRVC 715 - 335 1,051 0001-291- GF-ADMINISTRATIVE SERVICES 358 - - 358 0001-292- GF-STREET SWEEPING - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,788 - 494 2,283 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,073 - 470 1,543 0001-364- GF-ECON DEV/PUBLIC ART DIV 358 - 735 1,092 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 358 - 640 997 0001-371- INTERNAL SERVICES-ADMIN 1,073 - 524 1,598 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 17 17 1001- SECURED PENSION OVERRIDE - - - - 1002- STATE GAS TAX - - 2,895 2,895 1003- TRANSPORTATION OPERATIONS 1,431 - 695 2,126 1004- ASSET SEIZURE FUND - - - - 1005- LIBRARY FUND - - 172 172 1006- OUTSIDE FUNDED SVCS - GRANTS - - 2,594 2,594 1007- EMERGENCY MED SERV - - 140 140 1009- VEOLIA MITIGATION - - - - 1010- N.RICHMOND WASTE - - 126 126 1012- HILLTOP LANDSCAPE MAINT DIST 4,650 - 1,174 5,824 1013- FIRE DEPT HAZMAT GRANT - - 5 5 1015- MARINA BAY LNDSCP&LIGHTDIST FD 2,862 - 1,253 4,114 1017- CHEVRON MODERNIZATN PROJ & CIA - - 5,776 5,776 1018- RENT CONTROL 5,365 - 2,423 7,788 1019- SBI RMRA CAP IMPROVEMENT - - 724 724 1050- CR-PLANNING & BUILDING 8,942 - 8,184 17,126 1053- CODE ENFORCEMENT-CR - - - - 1054- ENGINEERING GRANTS - - 226 226 1055- ENCROACHMENTS SVCS 2,862 - 603 3,464 1200- COR HOUSING ADMINISTRATION 1,073 - 283 1,356 1201- CDBG - - 437 437 1202- HOME PROGRAM - - - - 1203- NEIGHBORHOOD STABILIZATION - - 53 53 1205- EMPLOYMENT & TRAINING 7,154 - 5,593 12,747 1207- NEIGHBORHOOD STAB(CITY) - - 4 4 1208- SUCCESSOR HOUSING AGNCY - - 106 106 1209- CAL-HOME - - 1 1 1301- HOUSING/RENTAL ASSISTANCE PROG - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - - 379 379 1303- KIDS FIRST INITIATIVE 715 - 766 1,482 1304- EMERGENCY OPE & DISASTR RECVRY - - 61 61 1305- PUBLIC ART - - 165 165 1306- AMERICAN RESCUE PLAN ACT - - 537 537 2001- GENERAL CAPITAL FUND - - 128 128 2002- MEASURE J - - 1,708 1,708 2110- IMPACT FEE - PARK - - 18 18 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - - 541 541 2113- IMPACT FEE - FIRE - - 121 121 2114- IMPACT FEE - POLICE - - 6 6 2115- IMPACT FEE - COMM/AQUATC - - 13 13 2116- IMPACT FEE - PARKS/OPEN - - 3 3 2117- IMPACT FEE - LIBRARY - - 8 8 2119- IMPACT FEE - STORM DRAINAGE - - 4 4 2120- IMPACT FEE - WASTEWATER - - 7 7 2125- IRON TRIANGLE/EPA PROGRAMS - - 21 21 2126- COR-HOUSING DEPT CIP FUND - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
4 - Summary

Page 64 ends

205
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-141- City Clerk

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B
System-
wide
Support C Total
3001- DS - 2005 TAXABLE POB - - 416 416 3002- DS - 99A PENSION OBLIG BOND - - 288 288 3005- DS - 2007 CIVIC CENTER - - 5,162 5,162 4001- PORT OF RICHMOND 715 - 6,946 7,661 4003- WASTEWATER 2,862 - 22,300 25,161 4005- MARINA - - 296 296 4006- STORM WATER - - 1,746 1,746 4008- KCRT - CABLE TELEVIS 1,431 - 1,038 2,468 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - - - 4201- RHA-CAPITAL FUND - - 281 281 4401- RHA-HACIENDA - - 11 11 4404- RHA-NEVIN PLAZA 1,073 - 2,159 3,232 4405- RHA-NYSTROM VILLAGE 715 - 763 1,478 4406- RHA-RICHMOND VILLAGE ONE - - 290 290 4407- RHA-RICHMOND VILLAGE TWO - - 239 239 4408- RHA-RICHMOND VILLAGE THREE - - 111 111 4501- RHA-CENTRAL OFFICE COST CNTR 1,431 - 386 1,816 4502- RHA-HOUSING (RAD) CORPORATION - - 0 0 5001- INSURANCE RESERVES 1,788 - 36,686 38,475 5003- EQUIPMENT SERVICES - - 2,805 2,805 5008- COMPENSATED ABSENCES - - 2,923 2,923 6001- GENERAL TRUST & AGENCY - - - - 6004- COMMISSION ON AGING - - 3 3 6005- SEAVER GALLERY TRUST FUND - - - - 6007- SENIOR TRUST DEPOSIT - - 22 22 6047- CERTBT PLAN FUND - - 361 361 6048- OPEB PLAN TRUST - - 8,895 8,895 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 1,086 1,086 6050- GENERAL PENSION FUND 2,862 - 447 3,308 6051- POLICE & FIRE PENSION 7,154 - 1,439 8,593 6052- GARFIELD PENSION FUND 358 - 62 420 6058- MARINA WESTSHORE DEB - - 140 140 6059- COUNTRY CLUB VISTA - - 218 218 6060- REASSESSMENT DISTRICT 2003-1 - - - - 6101- SA-PROPERTY TAX TRUST FUND - - - - 6102- SA- ADMINISTRATION - - 355 355 6103- SA - CAPITAL PROJECT FUNDS - - 278 278 6208- SA-CIP 07B TARB BND PRCDS-HSG - - - - 6300- SA-DS HARBOR 98 TARB - - 6 6 6304- SA-DS 2003B TARB - - 426 426 6305- SA-DS 2004A TARB 2/3 - - 370 370 6306- SA-DS 2004A TARB -1/3 HSING - - 186 186 6307- SA-DS 2004B TARB - HOUSING - - 1 1 6309- SA-DS 2007/10B TARB - HOUSING - - 2 2 6401- SA-DS 2014A NON-TAXABLE BONDS - - 570 570 6402- SA-DS 2014B TAXABLE BONDS - - - - 6403- SA-DS LOANS PAYABLE - - 694 694 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - 754 754 6405- SA-DS 2021B TAXABLE BONDS is new - - 21 21 6996- SUCCESSOR AGENCY - GLTDAG - - 131 131 9102- CITY OF RICHMOND - GFAAG - - 15,179 15,179

AO- ALL OTHER - - - - Total $ 337,531 $ - $ 337,531 $ 675,063 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
4 - Summary

Page 65 ends

206
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-151- City Attorney
Distribution Percentage 33.33% 33.33% 33.33%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 690,693$ S 230,231$ 230,231$ 230,231$ 400002 - SALARIES & WAGES/Mgmt-Local 21 40,147 S 13,382 13,382 13,382 400003 - SALARIES & WAGES/Local 1021 105,211 S 35,070 35,070 35,070 400006 - SALARIES & WAGES/PT- Temp 107,624 S 35,875 35,875 35,875 400031 - OVERTIME/General (11) S (4) (4) (4) 400048 - OTHER PAY/Bilingual Pay 693 S 231 231 231 400050 - OTHER PAY/Medical Flex 4,000 S 1,333 1,333 1,333 400058 - OTHER PAY/Bonuses 25,840 S 8,613 8,613 8,613 400066 - OTHER PAY/Assign Diff-non-PERS 790 S 263 263 263 400099 - SAL & WAGES/GRNT/PRJ EXP(CON) (36,157) S (12,052) (12,052) (12,052) 400103 - P-ROLL BEN/Medicare Tax-ER Shr 14,257 S 4,752 4,752 4,752 400104 - P-ROLL BEN/PERS Benefits 25,838 S 8,613 8,613 8,613 400105 - P-ROLL BEN/Health Insurance Be 67,947 S 22,649 22,649 22,649 400106 - P-ROLL BEN/Dental Insurance 11,503 S 3,834 3,834 3,834 400109 - P-ROLL BEN/Employee Assistance 163 S 54 54 54 400110 - P-ROLL BEN/Professional Dev-Mg 1,291 S 430 430 430 400111 - P-ROLL BEN/Vision 1,395 S 465 465 465 400112 - P-ROLL BEN/Life Insurance 2,887 S 962 962 962 400114 - P-ROLL BEN/Long Term Disabilit 5,075 S 1,692 1,692 1,692 400116 - P-ROLL BEN/Unemployment Ins 1,365 S 455 455 455 400117 - P-ROLL BEN/Personal/Prof Dev 3,421 S 1,140 1,140 1,140 400121 - P-ROLL BEN/Worker Comp-Clerica 11,102 S 3,701 3,701 3,701 400122 - P-ROLL BEN/Worker Comp-Prof 35,264 S 11,755 11,755 11,755 400124 - P-ROLL BEN/CON-MEDICL EE Share - S - - - 400127 - P-ROLL BEN/OPEB 29,698 S 9,899 9,899 9,899 400130 - P-ROLL BEN/PARS Benefits 291 S 97 97 97 400131 - P-ROLL BEN/CON-OPEB-EE Share - S - - - 400149 - P-ROLL BEN/PERS-Misc 100,311 S 33,437 33,437 33,437 400151 - P-ROLL BEN/PERS-Misc (UAL) 174,451 S 58,150 58,150 58,150 400199 - EMPLYE BNFTS/Grnt/Prj Exp(CON) (20,650) S (6,883) (6,883) (6,883) Subtotal Personnel Cost 1,404,441$ 468,147$ 468,147$ 468,147$ Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs -$ S -$ - - 400206 - PROF SVCS/Legal Serv Cost 1,013,609 S 337,870 337,870 337,870 400231 - OFF EXP/Postage & Mailing 558 S 186 186 186 400232 - OFF EXP/Printing & Binding - S - - - 400233 - OFF EXP/Copying & Duplicating 42 S 14 14 14 400241 - TRAVEL & TRNG/Meal Allowance 31 S 10 10 10 400242 - TRAVEL & TRNG/Mileage 771 S 257 257 257 400243 - TRAVEL & TRNG/Conf, Mtng Trng 1,208 S 403 403 403 400246 - TRAVEL & TRNG/Registration Fee 4,579 S 1,526 1,526 1,526 400261 - DUES & PUB/Membership & Dues - S - - - 400262 - DUES & PUB/Books & Subs 13,095 S 4,365 4,365 4,365 400264 - DUES & PUB/Law Library Publica 13,991 S 4,664 4,664 4,664 400283 - ADM EXP/Storage Cost 8,212 S 2,737 2,737 2,737 400290 - ADM EXP/Courier-Delivery Svcs - S - - - 400304 - RENTAL EXP/Equipment Rental 6,519 S 2,173 2,173 2,173 400322 - MISC EXP/Misc Exp 119 S 40 40 40 400341 - OFF SUPP/Office Supplies 11,045 S 3,682 3,682 3,682 400501 - EQPT SERVS/Equipment R/M Serv 135 S 45 45 45 400534 - CONTRACL SVCS/Legal Services 94 S 31 31 31 400538 - CONTRACT SVCS/Oth Cntrctl Svcs 199 S 66 66 66 400574 - COST POOL/(ISF)-Gen Liability 76,143 S 25,381 25,381 25,381 400592 - COST POOL/(CON)-Admin Charges (232,373) S (77,458) (77,458) (77,458) Subtotal Operating Cost 917,976$ 305,992$ 305,992$ 305,992$

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 2023-24
5 - EXP

Page 66 ends

207
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-151- City Attorney
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
400206 - PROF SVCS/Legal Serv Cost (317,418)$ [1] (105,806)$ (105,806)$ (105,806)$ 400592 - COST POOL/(CON)-Admin Charges 232,373 [2] 77,458 77,458 77,458 Reimbursement of City Attorney costs (70,462) [3] (23,487) (23,487) (23,487) Subtotal Disallowed Costs (155,507)$ (51,836)$ (51,836)$ (51,836)$ DEPARTMENTAL EXPENDITURES 2,166,910$ 722,303$ 722,303$ 722,303$ Reallocation of Incoming Costs
First Allocation 11,684$ 726,198$ 726,198$ 726,198$ Unallocated Costs -$ -$ -$ -$ Subtotal of First Allocation 11,684$ 726,198$ 726,198$ 726,198$ Second Allocation 481,235$ 160,412$ 160,412$ 160,412$ Unallocated Costs -$ -$ -$ -$ Subtotal of Second Allocation 481,235$ 160,412$ 160,412$ 160,412$ TOTAL FUNCTIONAL COSTS 2,659,828$ 886,609$ 886,609$ 886,609$ [1] Litigation costs not allowable per Title 2 CFR Part 200 [2] Admin charges are excluded and re-established through this CAP analysis [3] Reimbursements applied as an offset to expenditures Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
5 - EXP

Page 67 ends

208
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-151- City Attorney First Second
Allocation Allocation Total
Departmental Expenditures $ 2,166,910 $ 2,166,910 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 6,651 1,859 8,510 0001-141- City Clerk 5,033 1,548 6,581 0001-151- City Attorney 50,346 50,346 0001-171- Finance Administration 8,764 8,764 0001-172- Accounting 11,600 11,600 0001-173- Budget/Operating 3,967 3,967 0001-174- Payroll 4,069 4,069 0001-175- Treasury/Cash Management 4,518 4,518 0001-176- Accounts Payable 844 844 0001-177- Rev Collection 5,555 5,555 0001-178- Purchasing 2,848 2,848 0001-181- Human Resources 22,192 22,192 0001-232- Facility Maintenance and Administration 35,712 35,712 0001-235- Equipment Services/Fleet Services 42,014 42,014 0001-261- Information Technology Administration 31,803 31,803 0001-262- Telecommunications 22,224 22,224 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 437 437 0001-907, 908- Non-Departmental 230,934 230,934 Total Incoming Costs $ 11,684 $ 481,235 $ 492,919 Total Costs to be Allocated $ 2,178,594 $ 481,235 $ 2,659,828

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
5 - Costs

Page 68 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total System-wide Support A 5.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 6 0.634% 4,606 4,606 4,606 0001-141- City Clerk 4 0.423% 3,071 3,071 3,071 0001-151- City Attorney 10 1.057% 7,677 7,677 7,677 0001-171- Finance Administration 6 0.634% 4,606 4,606 1,039 5,645 0001-172- Accounting 8 0.846% 6,141 6,141 1,386 7,527 0001-173- Budget/Operating 3 0.317% 2,303 2,303 520 2,823 0001-174- Payroll 4 0.423% 3,071 3,071 693 3,764 0001-175- Treasury/Cash Management 5 0.529% 3,838 3,838 866 4,704 0001-176- Accounts Payable 2 0.211% 1,535 1,535 346 1,882 0001-177- Rev Collection 15 1.586% 11,515 11,515 2,598 14,113 0001-178- Purchasing 2 0.211% 1,535 1,535 346 1,882 0001-181- Human Resources 14 1.480% 10,747 10,747 2,425 13,172 0001-232- Facility Maintenance and Administration 40 4.228% 30,706 30,706 6,929 37,635 0001-235- Equipment Services/Fleet Services 13 1.374% 9,979 9,979 2,252 12,231 0001-261- Information Technology Administration 4 0.423% 3,071 3,071 693 3,764 0001-262- Telecommunications 5 0.529% 3,838 3,838 866 4,704 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.106% 768 768 173 941 0001-907, 908- Non-Departmental - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 4 0.423% 3,071 3,071 693 3,764 0001-105- COUNCIL/CITY COUNCIL DIV 13 1.374% 9,979 9,979 2,252 12,231 0001-121- POLICE COMMISSION DIV 1 0.106% 768 768 173 941 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 7 0.740% 5,374 5,374 1,213 6,586 0001-191- GF-POLICE ADMIN DIV 189 19.979% 145,086 145,086 32,741 177,827 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 1 0.106% 768 768 173 941 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 1 0.106% 768 768 173 941 0001-197- CAD DISPATCH SYST/COMM POL DIV 26 2.748% 19,959 19,959 4,504 24,463 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.106% 768 768 173 941 0001-201- GF-FIRE/ADMIN DIV 4 0.423% 3,071 3,071 693 3,764 0001-202- GF-FIRE/SUPRESSN DIV 82 8.668% 62,947 62,947 14,205 77,152 0001-203- GF-FIRE PREVENTION DIV 7 0.740% 5,374 5,374 1,213 6,586 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.106% 768 768 173 941 0001-206- GF-FIRE/OF. OF EMS DIV 2 0.211% 1,535 1,535 346 1,882 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 17 1.797% 13,050 13,050 2,945 15,995 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 6 0.634% 4,606 4,606 1,039 5,645 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 33 3.488% 25,332 25,332 5,717 31,049 0001-234- IT GIS 31 3.277% 23,797 23,797 5,370 29,167 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 21 2.220% 16,121 16,121 3,638 19,759 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1 0.106% 768 768 173 941 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 45 4.757% 34,544 34,544 7,795 42,340 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 7 0.740% 5,374 5,374 1,213 6,586 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 17 1.797% 13,050 13,050 2,945 15,995 0001-253- CM&NB/BOOKER T CTR (S-DIV) 55 5.814% 42,221 42,221 9,528 51,748 0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.211% 1,535 1,535 346 1,882 0001-254- GF-REC/SPCL EVENTS (S-DIV) 8 0.846% 6,141 6,141 1,386 7,527 0001-151- City Attorney
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
5 - Allocations

Page 69 ends

210
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- City Attorney
0001-256- RECREATION SVCS/AQUATICS 47 4.968% 36,080 36,080 8,142 44,221 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.423% 3,071 3,071 693 3,764 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC 2 0.211% 1,535 1,535 346 1,882 0001-291- GF-ADMINISTRATIVE SERVICES 1 0.106% 768 768 173 941 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 5 0.529% 3,838 3,838 866 4,704 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.317% 2,303 2,303 520 2,823 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.106% 768 768 173 941 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 1 0.106% 768 768 173 941 0001-371- INTERNAL SERVICES-ADMIN 3 0.317% 2,303 2,303 520 2,823 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 0.423% 3,071 3,071 693 3,764 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST 13 1.374% 9,979 9,979 2,252 12,231 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 8 0.846% 6,141 6,141 1,386 7,527 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 15 1.586% 11,515 11,515 2,598 14,113 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 25 2.643% 19,191 19,191 4,331 23,522 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 8 0.846% 6,141 6,141 1,386 7,527 1200- COR HOUSING ADMINISTRATION 3 0.317% 2,303 2,303 520 2,823 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 20 2.114% 15,353 15,353 3,465 18,818 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 2 0.211% 1,535 1,535 346 1,882 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 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% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
5 - Allocations

Page 70 ends

211
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- City Attorney
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 2 0.211% 1,535 1,535 346 1,882 4003- WASTEWATER 8 0.846% 6,141 6,141 1,386 7,527 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 4 0.423% 3,071 3,071 693 3,764 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA 3 0.317% 2,303 2,303 520 2,823 4405- RHA-NYSTROM VILLAGE 2 0.211% 1,535 1,535 346 1,882 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 4 0.423% 3,071 3,071 693 3,764 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.529% 3,838 3,838 866 4,704 5003- EQUIPMENT 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 8 0.846% 6,141 6,141 1,386 7,527 6051- POLICE & FIRE PENSION 20 2.114% 15,353 15,353 3,465 18,818 6052- GARFIELD PENSION FUND 1 0.106% 768 768 173 941 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 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 946 100.000% $ 726,198 $ - $ 726,198 $ 160,412 $ 886,609 Allocation Basis: FY 21-22 Total FTEs per Fund/Department Source of Allocation: 2_City Staff Roster 21-22 Pay-Benefits.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
5 - Allocations

Page 71 ends

212
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- City Attorney
System-wide Support B 5.2

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 11 2.887% 20,966 20,966 20,966 0001-141- City Clerk 46 12.073% 87,677 87,677 87,677 0001-151- City Attorney 19 4.987% 36,215 36,215 36,215 0001-171- Finance Administration 64 16.798% 121,986 121,986 33,660 155,646 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 19 4.987% 36,215 36,215 9,993 46,207 0001-232- Facility Maintenance and Administration - 0.000% - - - - 0001-235- Equipment Services/Fleet Services - 0.000% - - - - 0001-261- Information Technology Administration 2 0.525% 3,812 3,812 1,052 4,864 0001-262- Telecommunications - 0.000% - - - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - 0.000% - - - - 0001-907, 908- Non-Departmental - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 66 17.323% 125,798 125,798 34,712 160,510 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 18 4.724% 34,309 34,309 9,467 43,775 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 3 0.787% 5,718 5,718 1,578 7,296 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 53 13.911% 101,020 101,020 27,875 128,894 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) - 0.000% - - - - 0001-234- IT GIS - 0.000% - - - - 0001-237- GF-I&M/ABATEMENT SVCS (DIV) - 0.000% - - - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV - 0.000% - - - - 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV - 0.000% - - - - 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 31 8.136% 59,087 59,087 16,304 75,391 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% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
5 - Allocations

Page 72 ends

213
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- City Attorney
0001-256- RECREATION SVCS/AQUATICS - 0.000% - - - - 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC - 0.000% - - - - 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 24 6.299% 45,745 45,745 12,623 58,367 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% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST - 0.000% - - - - 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - 0.000% - - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 1 0.262% 1,906 1,906 526 2,432 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING - 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% - - - - 1202- HOME PROGRAM - 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% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT 24 6.299% 45,745 45,745 12,623 58,367 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% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
5 - Allocations

Page 73 ends

214
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- City Attorney
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% - - - - 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% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 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 381 100.000% $ 726,198 $ - $ 726,198 $ 160,412 $ 886,609 Allocation Basis: FY 21-22 Total Council Agendas
Source of Allocation: 4-City Clerk Agenda Items_NBS
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
5 - Allocations

Page 74 ends

215
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- City Attorney
System-wide Support C 5.3

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 836,342 0.297% 2,160 2,160 2,160 0001-141- City Clerk 866,310 0.308% 2,237 2,237 2,237 0001-151- City Attorney 2,499,297 0.889% 6,455 6,455 6,455 0001-171- Finance Administration 681,134 0.242% 1,759 1,759 394 2,154 0001-172- Accounting 1,431,376 0.509% 3,697 3,697 829 4,526 0001-173- Budget/Operating 436,816 0.155% 1,128 1,128 253 1,381 0001-174- Payroll 374,205 0.133% 966 966 217 1,183 0001-175- Treasury/Cash Management 795,789 0.283% 2,055 2,055 461 2,516 0001-176- Accounts Payable 104,790 0.037% 271 271 61 331 0001-177- Rev Collection 916,259 0.326% 2,366 2,366 531 2,897 0001-178- Purchasing 394,386 0.140% 1,019 1,019 228 1,247 0001-181- Human Resources 1,955,746 0.696% 5,051 5,051 1,133 6,184 0001-232- Facility Maintenance and Administration 8,513,773 3.028% 21,989 21,989 4,931 26,920 0001-235- Equipment Services/Fleet Services 3,438,354 1.223% 8,880 8,880 1,991 10,872 0001-261- Information Technology Administration 1,535,218 0.546% 3,965 3,965 889 4,854 0001-262- Telecommunications 2,009,322 0.715% 5,190 5,190 1,164 6,353 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 151,210 0.054% 391 391 88 478 0001-907, 908- Non-Departmental 8,714,536 3.099% 22,508 22,508 5,047 27,555

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 551,652 0.196% 1,425 1,425 319 1,744 0001-105- COUNCIL/CITY COUNCIL DIV 489,456 0.174% 1,264 1,264 283 1,548 0001-121- POLICE COMMISSION DIV 61,600 0.022% 159 159 36 195 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 4 0.000% 0 0 0 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,437,858 0.511% 3,714 3,714 833 4,546 0001-191- GF-POLICE ADMIN DIV 52,984,442 18.844% 136,846 136,846 30,687 167,533 0001-192- GF-POLICE-PATROL/CIB 6,703 0.002% 17 17 4 21 0001-193- GF-POLICE/CRIME PREVENTION 319,806 0.114% 826 826 185 1,011 0001-194- GF-POLICE-COPS GRANT 474,195 0.169% 1,225 1,225 275 1,499 0001-196- GF-POLICE/REGULATORY 551,408 0.196% 1,424 1,424 319 1,744 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,488,210 1.241% 9,009 9,009 2,020 11,029 0001-199- GF-PARKING ENFORCEMENT DIV 198,894 0.071% 514 514 115 629 0001-201- GF-FIRE/ADMIN DIV 577,141 0.205% 1,491 1,491 334 1,825 0001-202- GF-FIRE/SUPRESSN DIV 28,557,907 10.157% 73,758 73,758 16,540 90,298 0001-203- GF-FIRE PREVENTION DIV 2,145,677 0.763% 5,542 5,542 1,243 6,784 0001-204- GF-FIRE/ SUPPORT DIV 202,187 0.072% 522 522 117 639 0001-205- GF-FIRE/TRAINING DIV 393,802 0.140% 1,017 1,017 228 1,245 0001-206- GF-FIRE/OF. OF EMS DIV 145,485 0.052% 376 376 84 460 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,358,153 0.483% 3,508 3,508 787 4,294 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 12,146 0.004% 31 31 7 38 0001-231- GF-PW ADMIN-DIV 1,140,669 0.406% 2,946 2,946 661 3,607 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,462,023 1.587% 11,524 11,524 2,584 14,109 0001-234- IT GIS 3,203,147 1.139% 8,273 8,273 1,855 10,128 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,985,338 0.706% 5,128 5,128 1,150 6,278 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 667 0.000% 2 2 0 2 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,237,699 1.152% 8,362 8,362 1,875 10,237 0001-242- GF-LS/REF SVCS(S-DIV) 441,851 0.157% 1,141 1,141 256 1,397 0001-243- GF-LIB&CL SVCS/LEAP DIV 919,532 0.327% 2,375 2,375 533 2,907 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 1,758,591 0.625% 4,542 4,542 1,019 5,561 0001-253- CM&NB/BOOKER T CTR (S-DIV) 1,284,159 0.457% 3,317 3,317 744 4,060 0001-255- GF-CM TRANSPORTATN OPERATIONS 253,552 0.090% 655 655 147 802 0001-254- GF-REC/SPCL EVENTS (S-DIV) 661,378 0.235% 1,708 1,708 383 2,091 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
5 - Allocations

Page 75 ends

216
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- City Attorney
0001-256- RECREATION SVCS/AQUATICS 329,084 0.117% 850 850 191 1,041 0001-257- RECREATION SVCS/CONVENTION CTR 432,979 0.154% 1,118 1,118 251 1,369 0001-259- RECREATION SVCS/PLUNGE 302,019 0.107% 780 780 175 955 0001-260- RECREATION SVCS/CITIES OF SRVC 278,830 0.099% 720 720 161 882 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 411,101 0.146% 1,062 1,062 238 1,300 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 391,194 0.139% 1,010 1,010 227 1,237 0001-364- GF-ECON DEV/PUBLIC ART DIV 611,057 0.217% 1,578 1,578 354 1,932 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 532,200 0.189% 1,375 1,375 308 1,683 0001-371- INTERNAL SERVICES-ADMIN 436,263 0.155% 1,127 1,127 253 1,379 0001-910- GF-NON-DEPT/CITY FESTIVAL 14,351 0.005% 37 37 8 45 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 2,408,239 0.857% 6,220 6,220 1,395 7,615 1003- TRANSPORTATION OPERATIONS 577,936 0.206% 1,493 1,493 335 1,827 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND 142,741 0.051% 369 369 83 451 1006- OUTSIDE FUNDED SVCS - GRANTS 2,157,729 0.767% 5,573 5,573 1,250 6,823 1007- EMERGENCY MED SERV 116,417 0.041% 301 301 67 368 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 104,935 0.037% 271 271 61 332 1012- HILLTOP LANDSCAPE MAINT DIST 976,256 0.347% 2,521 2,521 565 3,087 1013- FIRE DEPT HAZMAT GRANT 3,966 0.001% 10 10 2 13 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,042,112 0.371% 2,692 2,692 604 3,295 1017- CHEVRON MODERNIZATN PROJ & CIA 4,805,055 1.709% 12,410 12,410 2,783 15,193 1018- RENT CONTROL 2,015,599 0.717% 5,206 5,206 1,167 6,373 1019- SBI RMRA CAP IMPROVEMENT 602,304 0.214% 1,556 1,556 349 1,904 1050- CR-PLANNING & BUILDING 6,807,743 2.421% 17,583 17,583 3,943 21,526 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 187,808 0.067% 485 485 109 594 1055- ENCROACHMENTS SVCS 501,545 0.178% 1,295 1,295 290 1,586 1200- COR HOUSING ADMINISTRATION 235,037 0.084% 607 607 136 743 1201- CDBG 363,155 0.129% 938 938 210 1,148 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 43,914 0.016% 113 113 25 139 1205- EMPLOYMENT & TRAINING 4,652,327 1.655% 12,016 12,016 2,694 14,710 1207- NEIGHBORHOOD STAB(CITY) 3,458 0.001% 9 9 2 11 1208- SUCCESSOR HOUSING AGNCY 88,209 0.031% 228 228 51 279 1209- CAL-HOME 633 0.000% 2 2 0 2 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 315,334 0.112% 814 814 183 997 1303- KIDS FIRST INITIATIVE 637,344 0.227% 1,646 1,646 369 2,015 1304- EMERGENCY OPE & DISASTR RECVRY 50,610 0.018% 131 131 29 160 1305- PUBLIC ART 137,378 0.049% 355 355 80 434 1306- AMERICAN RESCUE PLAN ACT 446,879 0.159% 1,154 1,154 259 1,413 2001- GENERAL CAPITAL FUND 106,088 0.038% 274 274 61 335 2002- MEASURE J 1,420,494 0.505% 3,669 3,669 823 4,492 2110- IMPACT FEE - PARK 15,117 0.005% 39 39 9 48 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 450,312 0.160% 1,163 1,163 261 1,424 2113- IMPACT FEE - FIRE 100,383 0.036% 259 259 58 317 2114- IMPACT FEE - POLICE 4,691 0.002% 12 12 3 15 2115- IMPACT FEE - COMM/AQUATC 10,406 0.004% 27 27 6 33 2116- IMPACT FEE - PARKS/OPEN 2,263 0.001% 6 6 1 7 2117- IMPACT FEE - LIBRARY 6,627 0.002% 17 17 4 21 2119- IMPACT FEE - STORM DRAINAGE 3,593 0.001% 9 9 2 11 2120- IMPACT FEE - WASTEWATER 6,087 0.002% 16 16 4 19 2125- IRON TRIANGLE/EPA PROGRAMS 17,846 0.006% 46 46 10 56 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
5 - Allocations

Page 76 ends
← All documents from this meeting