Agenda — Richmond City Council, November 7, 2023 (part 3 of 14)

217
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 345,988 0.123% 894 894 200 1,094 3002- DS - 99A PENSION OBLIG BOND 239,961 0.085% 620 620 139 759 3005- DS - 2007 CIVIC CENTER 4,294,097 1.527% 11,091 11,091 2,487 13,578 4001- PORT OF RICHMOND 5,777,624 2.055% 14,922 14,922 3,346 18,268 4003- WASTEWATER 18,549,671 6.597% 47,909 47,909 10,743 58,653 4005- MARINA 246,062 0.088% 636 636 143 778 4006- STORM WATER 1,452,696 0.517% 3,752 3,752 841 4,593 4008- KCRT - CABLE TELEVIS 863,115 0.307% 2,229 2,229 500 2,729 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND 233,733 0.083% 604 604 135 739 4401- RHA-HACIENDA 9,416 0.003% 24 24 5 30 4404- RHA-NEVIN PLAZA 1,795,858 0.639% 4,638 4,638 1,040 5,678 4405- RHA-NYSTROM VILLAGE 634,533 0.226% 1,639 1,639 368 2,006 4406- RHA-RICHMOND VILLAGE ONE 241,100 0.086% 623 623 140 762 4407- RHA-RICHMOND VILLAGE TWO 199,009 0.071% 514 514 115 629 4408- RHA-RICHMOND VILLAGE THREE 92,374 0.033% 239 239 54 292 4501- RHA-CENTRAL OFFICE COST CNTR 320,678 0.114% 828 828 186 1,014 4502- RHA-HOUSING (RAD) CORPORATION 20 0.000% 0 0 0 0 5001- INSURANCE RESERVES 30,517,178 10.854% 78,819 78,819 17,675 96,493 5003- EQUIPMENT SERVICES 2,333,447 0.830% 6,027 6,027 1,351 7,378 5008- COMPENSATED ABSENCES 2,431,615 0.865% 6,280 6,280 1,408 7,689 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 2,111 0.001% 5 5 1 7 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 18,357 0.007% 47 47 11 58 6047- CERTBT PLAN FUND 300,315 0.107% 776 776 174 950 6048- OPEB PLAN TRUST 7,399,140 2.632% 19,110 19,110 4,285 23,396 6049- PT MOLATE PRIVATE-PURPOSE TRST 903,639 0.321% 2,334 2,334 523 2,857 6050- GENERAL PENSION FUND 371,727 0.132% 960 960 215 1,175 6051- POLICE & FIRE PENSION 1,196,997 0.426% 3,092 3,092 693 3,785 6052- GARFIELD PENSION FUND 51,807 0.018% 134 134 30 164 6058- MARINA WESTSHORE DEB 116,448 0.041% 301 301 67 368 6059- COUNTRY CLUB VISTA 181,472 0.065% 469 469 105 574 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 295,651 0.105% 764 764 171 935 6103- SA - CAPITAL PROJECT FUNDS 231,191 0.082% 597 597 134 731 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB 5,323 0.002% 14 14 3 17 6304- SA-DS 2003B TARB 354,455 0.126% 915 915 205 1,121 6305- SA-DS 2004A TARB 2/3 308,044 0.110% 796 796 178 974 6306- SA-DS 2004A TARB -1/3 HSING 155,027 0.055% 400 400 90 490 6307- SA-DS 2004B TARB - HOUSING 425 0.000% 1 1 0 1 6309- SA-DS 2007/10B TARB - HOUSING 1,889 0.001% 5 5 1 6 6401- SA-DS 2014A NON-TAXABLE BONDS 474,019 0.169% 1,224 1,224 275 1,499 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE 576,941 0.205% 1,490 1,490 334 1,824 6404- SA-DS 2021A NON-TAXABLE BONDS is new 627,081 0.223% 1,620 1,620 363 1,983 6405- SA-DS 2021B TAXABLE BONDS is new 17,513 0.006% 45 45 10 55 6996- SUCCESSOR AGENCY - GLTDAG 108,749 0.039% 281 281 63 344 9102- CITY OF RICHMOND - GFAAG 12,626,694 4.491% 32,612 32,612 7,313 39,925 AO- ALL OTHER - 0.000% - - - - Total $ 281,171,029 100.000% $ 726,198 $ - $ 726,198 $ 160,412 $ 886,609 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
5 - Allocations

Page 77 ends

218
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-151- City Attorney

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - $ - EQUIP- Equipment Use - - - - 0001-131- City Manager's Office 4,606 20,966 2,160 27,732 0001-141- City Clerk 3,071 87,677 2,237 92,986 0001-151- City Attorney 7,677 36,215 6,455 50,346 0001-171- Finance Administration 5,645 155,646 2,154 163,445 0001-172- Accounting 7,527 - 4,526 12,053 0001-173- Budget/Operating 2,823 - 1,381 4,204 0001-174- Payroll 3,764 - 1,183 4,947 0001-175- Treasury/Cash Management 4,704 - 2,516 7,221 0001-176- Accounts Payable 1,882 - 331 2,213 0001-177- Rev Collection 14,113 - 2,897 17,010 0001-178- Purchasing 1,882 - 1,247 3,129 0001-181- Human Resources 13,172 46,207 6,184 65,564 0001-232- Facility Maintenance and Administration 37,635 - 26,920 64,555 0001-235- Equipment Services/Fleet Services 12,231 - 10,872 23,103 0001-261- Information Technology Administration 3,764 4,864 4,854 13,482 0001-262- Telecommunications 4,704 - 6,353 11,058 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 941 - 478 1,419 0001-907, 908- Non-Departmental - - 27,555 27,555

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 3,764 160,510 1,744 166,018 0001-105- COUNCIL/CITY COUNCIL DIV 12,231 - 1,548 13,779 0001-121- POLICE COMMISSION DIV 941 - 195 1,136 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 6,586 - 4,546 11,133 0001-191- GF-POLICE ADMIN DIV 177,827 43,775 167,533 389,135 0001-192- GF-POLICE-PATROL/CIB - - 21 21 0001-193- GF-POLICE/CRIME PREVENTION 941 - 1,011 1,952 0001-194- GF-POLICE-COPS GRANT - - 1,499 1,499 0001-196- GF-POLICE/REGULATORY 941 - 1,744 2,684 0001-197- CAD DISPATCH SYST/COMM POL DIV 24,463 - 11,029 35,492 0001-199- GF-PARKING ENFORCEMENT DIV 941 - 629 1,570 0001-201- GF-FIRE/ADMIN DIV 3,764 7,296 1,825 12,884 0001-202- GF-FIRE/SUPRESSN DIV 77,152 - 90,298 167,450 0001-203- GF-FIRE PREVENTION DIV 6,586 - 6,784 13,371 0001-204- GF-FIRE/ SUPPORT DIV - - 639 639 0001-205- GF-FIRE/TRAINING DIV 941 - 1,245 2,186 0001-206- GF-FIRE/OF. OF EMS DIV 1,882 - 460 2,342 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 15,995 - 4,294 20,289 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 38 38 0001-231- GF-PW ADMIN-DIV 5,645 128,894 3,607 138,146 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 31,049 - 14,109 45,158 0001-234- IT GIS 29,167 - 10,128 39,295 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 19,759 - 6,278 26,036 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 941 - - 941 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 2 2 0001-241- GF-LIB&CL SVC/L-ADM DIV 42,340 - 10,237 52,577 0001-242- GF-LS/REF SVCS(S-DIV) - - 1,397 1,397 0001-243- GF-LIB&CL SVCS/LEAP DIV 6,586 - 2,907 9,494 0001-244- GF-LIB&CL SVC/P-ART DIV - - - - 0001-251- GF-RECREATION ADM DIV 15,995 75,391 5,561 96,947 0001-253- CM&NB/BOOKER T CTR (S-DIV) 51,748 - 4,060 55,809 0001-255- GF-CM TRANSPORTATN OPERATIONS 1,882 - 802 2,683 0001-254- GF-REC/SPCL EVENTS (S-DIV) 7,527 - 2,091 9,618 0001-256- RECREATION SVCS/AQUATICS 44,221 - 1,041 45,262

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
5 - Summary

Page 78 ends

219
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-151- City Attorney

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B
System-
wide
Support C Total
0001-257- RECREATION SVCS/CONVENTION CTR 3,764 - 1,369 5,133 0001-259- RECREATION SVCS/PLUNGE - - 955 955 0001-260- RECREATION SVCS/CITIES OF SRVC 1,882 - 882 2,763 0001-291- GF-ADMINISTRATIVE SERVICES 941 - - 941 0001-292- GF-STREET SWEEPING - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 4,704 58,367 1,300 64,372 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 2,823 - 1,237 4,060 0001-364- GF-ECON DEV/PUBLIC ART DIV 941 - 1,932 2,873 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 941 - 1,683 2,624 0001-371- INTERNAL SERVICES-ADMIN 2,823 - 1,379 4,202 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 45 45 1001- SECURED PENSION OVERRIDE - - - - 1002- STATE GAS TAX - - 7,615 7,615 1003- TRANSPORTATION OPERATIONS 3,764 - 1,827 5,591 1004- ASSET SEIZURE FUND - - - - 1005- LIBRARY FUND - - 451 451 1006- OUTSIDE FUNDED SVCS - GRANTS - - 6,823 6,823 1007- EMERGENCY MED SERV - - 368 368 1009- VEOLIA MITIGATION - - - - 1010- N.RICHMOND WASTE - - 332 332 1012- HILLTOP LANDSCAPE MAINT DIST 12,231 - 3,087 15,318 1013- FIRE DEPT HAZMAT GRANT - - 13 13 1015- MARINA BAY LNDSCP&LIGHTDIST FD 7,527 - 3,295 10,822 1017- CHEVRON MODERNIZATN PROJ & CIA - - 15,193 15,193 1018- RENT CONTROL 14,113 2,432 6,373 22,918 1019- SBI RMRA CAP IMPROVEMENT - - 1,904 1,904 1050- CR-PLANNING & BUILDING 23,522 - 21,526 45,048 1053- CODE ENFORCEMENT-CR - - - - 1054- ENGINEERING GRANTS - - 594 594 1055- ENCROACHMENTS SVCS 7,527 - 1,586 9,113 1200- COR HOUSING ADMINISTRATION 2,823 - 743 3,566 1201- CDBG - - 1,148 1,148 1202- HOME PROGRAM - - - - 1203- NEIGHBORHOOD STABILIZATION - - 139 139 1205- EMPLOYMENT & TRAINING 18,818 - 14,710 33,528 1207- NEIGHBORHOOD STAB(CITY) - - 11 11 1208- SUCCESSOR HOUSING AGNCY - - 279 279 1209- CAL-HOME - - 2 2 1301- HOUSING/RENTAL ASSISTANCE PROG - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - - 997 997 1303- KIDS FIRST INITIATIVE 1,882 - 2,015 3,897 1304- EMERGENCY OPE & DISASTR RECVRY - - 160 160 1305- PUBLIC ART - - 434 434 1306- AMERICAN RESCUE PLAN ACT - 58,367 1,413 59,780 2001- GENERAL CAPITAL FUND - - 335 335 2002- MEASURE J - - 4,492 4,492 2110- IMPACT FEE - PARK - - 48 48 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - - 1,424 1,424 2113- IMPACT FEE - FIRE - - 317 317 2114- IMPACT FEE - POLICE - - 15 15 2115- IMPACT FEE - COMM/AQUATC - - 33 33 2116- IMPACT FEE - PARKS/OPEN - - 7 7 2117- IMPACT FEE - LIBRARY - - 21 21 2119- IMPACT FEE - STORM DRAINAGE - - 11 11 2120- IMPACT FEE - WASTEWATER - - 19 19 2125- IRON TRIANGLE/EPA PROGRAMS - - 56 56 2126- COR-HOUSING DEPT CIP FUND - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
5 - Summary

Page 79 ends

220
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-151- City Attorney

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B
System-
wide
Support C Total
3001- DS - 2005 TAXABLE POB - - 1,094 1,094 3002- DS - 99A PENSION OBLIG BOND - - 759 759 3005- DS - 2007 CIVIC CENTER - - 13,578 13,578 4001- PORT OF RICHMOND 1,882 - 18,268 20,150 4003- WASTEWATER 7,527 - 58,653 66,180 4005- MARINA - - 778 778 4006- STORM WATER - - 4,593 4,593 4008- KCRT - CABLE TELEVIS 3,764 - 2,729 6,493 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - - - 4201- RHA-CAPITAL FUND - - 739 739 4401- RHA-HACIENDA - - 30 30 4404- RHA-NEVIN PLAZA 2,823 - 5,678 8,501 4405- RHA-NYSTROM VILLAGE 1,882 - 2,006 3,888 4406- RHA-RICHMOND VILLAGE ONE - - 762 762 4407- RHA-RICHMOND VILLAGE TWO - - 629 629 4408- RHA-RICHMOND VILLAGE THREE - - 292 292 4501- RHA-CENTRAL OFFICE COST CNTR 3,764 - 1,014 4,777 4502- RHA-HOUSING (RAD) CORPORATION - - 0 0 5001- INSURANCE RESERVES 4,704 - 96,493 101,198 5003- EQUIPMENT SERVICES - - 7,378 7,378 5008- COMPENSATED ABSENCES - - 7,689 7,689 6001- GENERAL TRUST & AGENCY - - - - 6004- COMMISSION ON AGING - - 7 7 6005- SEAVER GALLERY TRUST FUND - - - - 6007- SENIOR TRUST DEPOSIT - - 58 58 6047- CERTBT PLAN FUND - - 950 950 6048- OPEB PLAN TRUST - - 23,396 23,396 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 2,857 2,857 6050- GENERAL PENSION FUND 7,527 - 1,175 8,702 6051- POLICE & FIRE PENSION 18,818 - 3,785 22,602 6052- GARFIELD PENSION FUND 941 - 164 1,105 6058- MARINA WESTSHORE DEB - - 368 368 6059- COUNTRY CLUB VISTA - - 574 574 6060- REASSESSMENT DISTRICT 2003-1 - - - - 6101- SA-PROPERTY TAX TRUST FUND - - - - 6102- SA- ADMINISTRATION - - 935 935 6103- SA - CAPITAL PROJECT FUNDS - - 731 731 6208- SA-CIP 07B TARB BND PRCDS-HSG - - - - 6300- SA-DS HARBOR 98 TARB - - 17 17 6304- SA-DS 2003B TARB - - 1,121 1,121 6305- SA-DS 2004A TARB 2/3 - - 974 974 6306- SA-DS 2004A TARB -1/3 HSING - - 490 490 6307- SA-DS 2004B TARB - HOUSING - - 1 1 6309- SA-DS 2007/10B TARB - HOUSING - - 6 6 6401- SA-DS 2014A NON-TAXABLE BONDS - - 1,499 1,499 6402- SA-DS 2014B TAXABLE BONDS - - - - 6403- SA-DS LOANS PAYABLE - - 1,824 1,824 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - 1,983 1,983 6405- SA-DS 2021B TAXABLE BONDS is new - - 55 55 6996- SUCCESSOR AGENCY - GLTDAG - - 344 344 9102- CITY OF RICHMOND - GFAAG - - 39,925 39,925

AO- ALL OTHER - - - - Total $ 886,609 $ 886,609 $ 886,609 $ 2,659,828 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
5 - Summary

Page 80 ends

221
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-171- Finance Administration
Distribution Percentage 100.00%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 280,713$ S 280,713$ 400002 - SALARIES & WAGES/Mgmt-Local 21 - S - 400003 - SALARIES & WAGES/Local 1021 73,183 S 73,183 400031 - OVERTIME/General 352 S 352
400049 - OTHER PAY/Auto Allowance 4,200 S 4,200 400050 - OTHER PAY/Medical Flex 2,700 S 2,700 400058 - OTHER PAY/Bonuses 11,400 S 11,400 400103 - P-ROLL BEN/Medicare Tax-ER Shr 5,458 S 5,458 400105 - P-ROLL BEN/Health Insurance Be 14,403 S 14,403 400106 - P-ROLL BEN/Dental Insurance 4,089 S 4,089 400109 - P-ROLL BEN/Employee Assistance 84 S 84 400110 - P-ROLL BEN/Professional Dev-Mg 750 S 750 400111 - P-ROLL BEN/Vision 496 S 496
400112 - P-ROLL BEN/Life Insurance 948 S 948 400114 - P-ROLL BEN/Long Term Disabilit 1,497 S 1,497 400116 - P-ROLL BEN/Unemployment Ins 400 S 400 400117 - P-ROLL BEN/Personal/Prof Dev 2,152 S 2,152 400121 - P-ROLL BEN/Worker Comp-Clerica 5,730 S 5,730 400122 - P-ROLL BEN/Worker Comp-Prof 10,800 S 10,800 400124 - P-ROLL BEN/CON-MEDICL EE Share - S - 400127 - P-ROLL BEN/OPEB 9,214 S 9,214
400131 - P-ROLL BEN/CON-OPEB-EE Share - S - 400149 - P-ROLL BEN/PERS-Misc 33,861 S 33,861 400151 - P-ROLL BEN/PERS-Misc (UAL) 85,027 S 85,027 Subtotal Personnel Cost 547,458$ 547,458$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 57,221$ S 57,221$ 400231 - OFF EXP/Postage & Mailing 19,175 S 19,175 400232 - OFF EXP/Printing & Binding 5 S 5 400233 - OFF EXP/Copying & Duplicating 3,673 S 3,673 400243 - TRAVEL & TRNG/Conf, Mtng Trng - S - 400246 - TRAVEL & TRNG/Registration Fee 1,497 S 1,497 400261 - DUES & PUB/Membership & Dues 1,977 S 1,977 400262 - DUES & PUB/Books & Subs - S - 400263 - DUES & PUB/Subscription 144 S 144 400283 - ADM EXP/Storage Cost 6,118 S 6,118 400304 - RENTAL EXP/Equipment Rental 16,700 S 16,700 400329 - ADM EXP/Online Pymt Srvce Fees - S - 400341 - OFF SUPP/Office Supplies 24,278 S 24,278 400344 - OFF SUPP/Computer Supplies 957 S 957 400401 - UTILITIES/Tel & Telegraph 1,633 S 1,633 400501 - EQPT SERVS/Equipment R/M Serv 135 S 135 400538 - CONTRACT SVCS/Oth Cntrctl Svcs 164 S 164 400574 - COST POOL/(ISF)-Gen Liability 171,164 S 171,164 400592 - COST POOL/(CON)-Admin Charges (150,332) S (150,332) Subtotal Operating Cost 154,508$ 154,508$

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Financial
Services
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
6 - EXP

Page 81 ends

222
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-171- Finance Administration
Distribution Percentage 100.00%
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Financial
Services
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 150,332$ [1] 150,332$ Subtotal Disallowed Costs 150,332$ 150,332$
DEPARTMENTAL EXPENDITURES 852,298$ 852,298$
Reallocation of Incoming Costs
First Allocation 133,614$ 985,911$
Unallocated Costs -$ -$
Subtotal of First Allocation 133,614$ 985,911$ Second Allocation 321,332$ 321,332$
Unallocated Costs -$ -$
Subtotal of Second Allocation 321,332$ 321,332$ TOTAL FUNCTIONAL COSTS 1,307,243$ 1,307,243$
[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
6 - EXP

Page 82 ends

223
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-171- Finance Administration First Second
Allocation Allocation Total
Departmental Expenditures $ 852,298 $ 852,298 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 2,996 838 3,834 0001-141- City Clerk 2,267 698 2,965 0001-151- City Attorney 128,351 35,094 163,445 0001-171- Finance Administration 2,388 2,388 0001-172- Accounting 3,161 3,161 0001-173- Budget/Operating 1,081 1,081 0001-174- Payroll 2,441 2,441 0001-175- Treasury/Cash Management 1,230 1,230 0001-176- Accounts Payable 582 582 0001-177- Rev Collection 1,512 1,512 0001-178- Purchasing 2,563 2,563 0001-181- Human Resources 11,059 11,059 0001-232- Facility Maintenance and Administration 58,470 58,470 0001-235- Equipment Services/Fleet Services 25,209 25,209 0001-261- Information Technology Administration 9,354 9,354 0001-262- Telecommunications 13,334 13,334 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 38,428 38,428 0001-907, 908- Non-Departmental 113,890 113,890 Total Incoming Costs $ 133,614 $ 321,332 $ 454,945 Total Costs to be Allocated $ 985,911 $ 321,332 $ 1,307,243

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

Page 83 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 Citywide Financial Services 6.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 836,342 0.297% 2,933 2,933 2,933 0001-141- City Clerk 866,310 0.308% 3,038 3,038 3,038 0001-151- City Attorney 2,499,297 0.889% 8,764 8,764 8,764 0001-171- Finance Administration 681,134 0.242% 2,388 2,388 2,388 0001-172- Accounting 1,431,376 0.509% 5,019 5,019 1,665 6,684 0001-173- Budget/Operating 436,816 0.155% 1,532 1,532 508 2,040 0001-174- Payroll 374,205 0.133% 1,312 1,312 435 1,747 0001-175- Treasury/Cash Management 795,789 0.283% 2,790 2,790 926 3,716 0001-176- Accounts Payable 104,790 0.037% 367 367 122 489 0001-177- Rev Collection 916,259 0.326% 3,213 3,213 1,066 4,278 0001-178- Purchasing 394,386 0.140% 1,383 1,383 459 1,842 0001-181- Human Resources 1,955,746 0.696% 6,858 6,858 2,275 9,132 0001-232- Facility Maintenance and Administration 8,513,773 3.028% 29,853 29,853 9,902 39,755 0001-235- Equipment Services/Fleet Services 3,438,354 1.223% 12,056 12,056 3,999 16,055 0001-261- Information Technology Administration 1,535,218 0.546% 5,383 5,383 1,786 7,169 0001-262- Telecommunications 2,009,322 0.715% 7,046 7,046 2,337 9,382 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 151,210 0.054% 530 530 176 706 0001-907, 908- Non-Departmental 8,714,536 3.099% 30,557 30,557 10,135 40,692

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 551,652 0.196% 1,934 1,934 642 2,576 0001-105- COUNCIL/CITY COUNCIL DIV 489,456 0.174% 1,716 1,716 569 2,286 0001-121- POLICE COMMISSION DIV 61,600 0.022% 216 216 72 288 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% 5,042 5,042 1,672 6,714 0001-191- GF-POLICE ADMIN DIV 52,984,442 18.844% 185,787 185,787 61,623 247,410 0001-192- GF-POLICE-PATROL/CIB 6,703 0.002% 24 24 8 31 0001-193- GF-POLICE/CRIME PREVENTION 319,806 0.114% 1,121 1,121 372 1,493 0001-194- GF-POLICE-COPS GRANT 474,195 0.169% 1,663 1,663 552 2,214 0001-196- GF-POLICE/REGULATORY 551,408 0.196% 1,933 1,933 641 2,575 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,488,210 1.241% 12,231 12,231 4,057 16,288 0001-199- GF-PARKING ENFORCEMENT DIV 198,894 0.071% 697 697 231 929 0001-201- GF-FIRE/ADMIN DIV 577,141 0.205% 2,024 2,024 671 2,695 0001-202- GF-FIRE/SUPRESSN DIV 28,557,907 10.157% 100,137 100,137 33,214 133,351 0001-203- GF-FIRE PREVENTION DIV 2,145,677 0.763% 7,524 7,524 2,495 10,019 0001-204- GF-FIRE/ SUPPORT DIV 202,187 0.072% 709 709 235 944 0001-205- GF-FIRE/TRAINING DIV 393,802 0.140% 1,381 1,381 458 1,839 0001-206- GF-FIRE/OF. OF EMS DIV 145,485 0.052% 510 510 169 679 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,358,153 0.483% 4,762 4,762 1,580 6,342 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 12,146 0.004% 43 43 14 57 0001-231- GF-PW ADMIN-DIV 1,140,669 0.406% 4,000 4,000 1,327 5,326 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,462,023 1.587% 15,646 15,646 5,189 20,835 0001-234- IT GIS 3,203,147 1.139% 11,232 11,232 3,725 14,957 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,985,338 0.706% 6,961 6,961 2,309 9,270 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 667 0.000% 2 2 1 3 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,237,699 1.152% 11,353 11,353 3,766 15,118 0001-242- GF-LS/REF SVCS(S-DIV) 441,851 0.157% 1,549 1,549 514 2,063 0001-243- GF-LIB&CL SVCS/LEAP DIV 919,532 0.327% 3,224 3,224 1,069 4,294 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 1,758,591 0.625% 6,166 6,166 2,045 8,212 0001-253- CM&NB/BOOKER T CTR (S-DIV) 1,284,159 0.457% 4,503 4,503 1,494 5,996 0001-255- GF-CM TRANSPORTATN OPERATIONS 253,552 0.090% 889 889 295 1,184 0001-254- GF-REC/SPCL EVENTS (S-DIV) 661,378 0.235% 2,319 2,319 769 3,088 0001-171- Finance Administration
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
6 - Allocations

Page 84 ends

225
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 0001-171- Finance Administration
0001-256- RECREATION SVCS/AQUATICS 329,084 0.117% 1,154 1,154 383 1,537 0001-257- RECREATION SVCS/CONVENTION CTR 432,979 0.154% 1,518 1,518 504 2,022 0001-259- RECREATION SVCS/PLUNGE 302,019 0.107% 1,059 1,059 351 1,410 0001-260- RECREATION SVCS/CITIES OF SRVC 278,830 0.099% 978 978 324 1,302 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% 1,442 1,442 478 1,920 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 391,194 0.139% 1,372 1,372 455 1,827 0001-364- GF-ECON DEV/PUBLIC ART DIV 611,057 0.217% 2,143 2,143 711 2,853 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 532,200 0.189% 1,866 1,866 619 2,485 0001-371- INTERNAL SERVICES-ADMIN 436,263 0.155% 1,530 1,530 507 2,037 0001-910- GF-NON-DEPT/CITY FESTIVAL 14,351 0.005% 50 50 17 67 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 2,408,239 0.857% 8,444 8,444 2,801 11,245 1003- TRANSPORTATION OPERATIONS 577,936 0.206% 2,027 2,027 672 2,699 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND 142,741 0.051% 501 501 166 667 1006- OUTSIDE FUNDED SVCS - GRANTS 2,157,729 0.767% 7,566 7,566 2,510 10,075 1007- EMERGENCY MED SERV 116,417 0.041% 408 408 135 544 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 104,935 0.037% 368 368 122 490 1012- HILLTOP LANDSCAPE MAINT DIST 976,256 0.347% 3,423 3,423 1,135 4,559 1013- FIRE DEPT HAZMAT GRANT 3,966 0.001% 14 14 5 19 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,042,112 0.371% 3,654 3,654 1,212 4,866 1017- CHEVRON MODERNIZATN PROJ & CIA 4,805,055 1.709% 16,849 16,849 5,588 22,437 1018- RENT CONTROL 2,015,599 0.717% 7,068 7,068 2,344 9,412 1019- SBI RMRA CAP IMPROVEMENT 602,304 0.214% 2,112 2,112 700 2,812 1050- CR-PLANNING & BUILDING 6,807,743 2.421% 23,871 23,871 7,918 31,789 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 187,808 0.067% 659 659 218 877 1055- ENCROACHMENTS SVCS 501,545 0.178% 1,759 1,759 583 2,342 1200- COR HOUSING ADMINISTRATION 235,037 0.084% 824 824 273 1,097 1201- CDBG 363,155 0.129% 1,273 1,273 422 1,696 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 43,914 0.016% 154 154 51 205 1205- EMPLOYMENT & TRAINING 4,652,327 1.655% 16,313 16,313 5,411 21,724 1207- NEIGHBORHOOD STAB(CITY) 3,458 0.001% 12 12 4 16 1208- SUCCESSOR HOUSING AGNCY 88,209 0.031% 309 309 103 412 1209- CAL-HOME 633 0.000% 2 2 1 3 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 315,334 0.112% 1,106 1,106 367 1,472 1303- KIDS FIRST INITIATIVE 637,344 0.227% 2,235 2,235 741 2,976 1304- EMERGENCY OPE & DISASTR RECVRY 50,610 0.018% 177 177 59 236 1305- PUBLIC ART 137,378 0.049% 482 482 160 641 1306- AMERICAN RESCUE PLAN ACT 446,879 0.159% 1,567 1,567 520 2,087 2001- GENERAL CAPITAL FUND 106,088 0.038% 372 372 123 495 2002- MEASURE J 1,420,494 0.505% 4,981 4,981 1,652 6,633 2110- IMPACT FEE - PARK 15,117 0.005% 53 53 18 71 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 450,312 0.160% 1,579 1,579 524 2,103 2113- IMPACT FEE - FIRE 100,383 0.036% 352 352 117 469 2114- IMPACT FEE - POLICE 4,691 0.002% 16 16 5 22 2115- IMPACT FEE - COMM/AQUATC 10,406 0.004% 36 36 12 49 2116- IMPACT FEE - PARKS/OPEN 2,263 0.001% 8 8 3 11 2117- IMPACT FEE - LIBRARY 6,627 0.002% 23 23 8 31 2119- IMPACT FEE - STORM DRAINAGE 3,593 0.001% 13 13 4 17 2120- IMPACT FEE - WASTEWATER 6,087 0.002% 21 21 7 28 2125- IRON TRIANGLE/EPA PROGRAMS 17,846 0.006% 63 63 21 83 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
6 - Allocations

Page 85 ends

226
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 0001-171- Finance Administration
3001- DS - 2005 TAXABLE POB 345,988 0.123% 1,213 1,213 402 1,616 3002- DS - 99A PENSION OBLIG BOND 239,961 0.085% 841 841 279 1,120 3005- DS - 2007 CIVIC CENTER 4,294,097 1.527% 15,057 15,057 4,994 20,051 4001- PORT OF RICHMOND 5,777,624 2.055% 20,259 20,259 6,720 26,978 4003- WASTEWATER 18,549,671 6.597% 65,043 65,043 21,574 86,617 4005- MARINA 246,062 0.088% 863 863 286 1,149 4006- STORM WATER 1,452,696 0.517% 5,094 5,094 1,690 6,783 4008- KCRT - CABLE TELEVIS 863,115 0.307% 3,026 3,026 1,004 4,030 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND 233,733 0.083% 820 820 272 1,091 4401- RHA-HACIENDA 9,416 0.003% 33 33 11 44 4404- RHA-NEVIN PLAZA 1,795,858 0.639% 6,297 6,297 2,089 8,386 4405- RHA-NYSTROM VILLAGE 634,533 0.226% 2,225 2,225 738 2,963 4406- RHA-RICHMOND VILLAGE ONE 241,100 0.086% 845 845 280 1,126 4407- RHA-RICHMOND VILLAGE TWO 199,009 0.071% 698 698 231 929 4408- RHA-RICHMOND VILLAGE THREE 92,374 0.033% 324 324 107 431 4501- RHA-CENTRAL OFFICE COST CNTR 320,678 0.114% 1,124 1,124 373 1,497 4502- RHA-HOUSING (RAD) CORPORATION 20 0.000% 0 0 0 0 5001- INSURANCE RESERVES 30,517,178 10.854% 107,007 107,007 35,492 142,499 5003- EQUIPMENT SERVICES 2,333,447 0.830% 8,182 8,182 2,714 10,896 5008- COMPENSATED ABSENCES 2,431,615 0.865% 8,526 8,526 2,828 11,354 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 2,111 0.001% 7 7 2 10 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 18,357 0.007% 64 64 21 86 6047- CERTBT PLAN FUND 300,315 0.107% 1,053 1,053 349 1,402 6048- OPEB PLAN TRUST 7,399,140 2.632% 25,945 25,945 8,605 34,550 6049- PT MOLATE PRIVATE-PURPOSE TRST 903,639 0.321% 3,169 3,169 1,051 4,220 6050- GENERAL PENSION FUND 371,727 0.132% 1,303 1,303 432 1,736 6051- POLICE & FIRE PENSION 1,196,997 0.426% 4,197 4,197 1,392 5,589 6052- GARFIELD PENSION FUND 51,807 0.018% 182 182 60 242 6058- MARINA WESTSHORE DEB 116,448 0.041% 408 408 135 544 6059- COUNTRY CLUB VISTA 181,472 0.065% 636 636 211 847 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 295,651 0.105% 1,037 1,037 344 1,381 6103- SA - CAPITAL PROJECT FUNDS 231,191 0.082% 811 811 269 1,080 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB 5,323 0.002% 19 19 6 25 6304- SA-DS 2003B TARB 354,455 0.126% 1,243 1,243 412 1,655 6305- SA-DS 2004A TARB 2/3 308,044 0.110% 1,080 1,080 358 1,438 6306- SA-DS 2004A TARB -1/3 HSING 155,027 0.055% 544 544 180 724 6307- SA-DS 2004B TARB - HOUSING 425 0.000% 1 1 0 2 6309- SA-DS 2007/10B TARB - HOUSING 1,889 0.001% 7 7 2 9 6401- SA-DS 2014A NON-TAXABLE BONDS 474,019 0.169% 1,662 1,662 551 2,213 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE 576,941 0.205% 2,023 2,023 671 2,694 6404- SA-DS 2021A NON-TAXABLE BONDS is new 627,081 0.223% 2,199 2,199 729 2,928 6405- SA-DS 2021B TAXABLE BONDS is new 17,513 0.006% 61 61 20 82 6996- SUCCESSOR AGENCY - GLTDAG 108,749 0.039% 381 381 126 508 9102- CITY OF RICHMOND - GFAAG 12,626,694 4.491% 44,275 44,275 14,685 58,960 AO- ALL OTHER - 0.000% - - - - Total $ 281,171,029 100.000% $ 985,911 $ - $ 985,911 $ 321,332 $ 1,307,243 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
6 - Allocations

Page 86 ends

227
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-171- Finance Administration

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 2,933 2,933 0001-141- City Clerk 3,038 3,038 0001-151- City Attorney 8,764 8,764 0001-171- Finance Administration 2,388 2,388 0001-172- Accounting 6,684 6,684 0001-173- Budget/Operating 2,040 2,040 0001-174- Payroll 1,747 1,747 0001-175- Treasury/Cash Management 3,716 3,716 0001-176- Accounts Payable 489 489 0001-177- Rev Collection 4,278 4,278 0001-178- Purchasing 1,842 1,842 0001-181- Human Resources 9,132 9,132 0001-232- Facility Maintenance and Administration 39,755 39,755 0001-235- Equipment Services/Fleet Services 16,055 16,055 0001-261- Information Technology Administration 7,169 7,169 0001-262- Telecommunications 9,382 9,382 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 706 706 0001-907, 908- Non-Departmental 40,692 40,692

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 2,576 2,576 0001-105- COUNCIL/CITY COUNCIL DIV 2,286 2,286 0001-121- POLICE COMMISSION DIV 288 288 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 0 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 6,714 6,714 0001-191- GF-POLICE ADMIN DIV 247,410 247,410 0001-192- GF-POLICE-PATROL/CIB 31 31 0001-193- GF-POLICE/CRIME PREVENTION 1,493 1,493 0001-194- GF-POLICE-COPS GRANT 2,214 2,214 0001-196- GF-POLICE/REGULATORY 2,575 2,575 0001-197- CAD DISPATCH SYST/COMM POL DIV 16,288 16,288 0001-199- GF-PARKING ENFORCEMENT DIV 929 929 0001-201- GF-FIRE/ADMIN DIV 2,695 2,695 0001-202- GF-FIRE/SUPRESSN DIV 133,351 133,351 0001-203- GF-FIRE PREVENTION DIV 10,019 10,019 0001-204- GF-FIRE/ SUPPORT DIV 944 944 0001-205- GF-FIRE/TRAINING DIV 1,839 1,839 0001-206- GF-FIRE/OF. OF EMS DIV 679 679 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 6,342 6,342 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 57 57 0001-231- GF-PW ADMIN-DIV 5,326 5,326 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 20,835 20,835 0001-234- IT GIS 14,957 14,957 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 9,270 9,270 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 3 3 0001-241- GF-LIB&CL SVC/L-ADM DIV 15,118 15,118 0001-242- GF-LS/REF SVCS(S-DIV) 2,063 2,063 0001-243- GF-LIB&CL SVCS/LEAP DIV 4,294 4,294 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 8,212 8,212 0001-253- CM&NB/BOOKER T CTR (S-DIV) 5,996 5,996 0001-255- GF-CM TRANSPORTATN OPERATIONS 1,184 1,184 0001-254- GF-REC/SPCL EVENTS (S-DIV) 3,088 3,088 0001-256- RECREATION SVCS/AQUATICS 1,537 1,537

ALLOCATION SUMMARY
Citywide Financial Services Total
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
6 - Summary

Page 87 ends

228
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-171- Finance Administration

ALLOCATION SUMMARY
Citywide Financial Services Total
0001-257- RECREATION SVCS/CONVENTION CTR 2,022 2,022 0001-259- RECREATION SVCS/PLUNGE 1,410 1,410 0001-260- RECREATION SVCS/CITIES OF SRVC 1,302 1,302 0001-291- GF-ADMINISTRATIVE SERVICES - - 0001-292- GF-STREET SWEEPING - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,920 1,920 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,827 1,827 0001-364- GF-ECON DEV/PUBLIC ART DIV 2,853 2,853 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 2,485 2,485 0001-371- INTERNAL SERVICES-ADMIN 2,037 2,037 0001-910- GF-NON-DEPT/CITY FESTIVAL 67 67 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX 11,245 11,245 1003- TRANSPORTATION OPERATIONS 2,699 2,699 1004- ASSET SEIZURE FUND - - 1005- LIBRARY FUND 667 667 1006- OUTSIDE FUNDED SVCS - GRANTS 10,075 10,075 1007- EMERGENCY MED SERV 544 544 1009- VEOLIA MITIGATION - - 1010- N.RICHMOND WASTE 490 490 1012- HILLTOP LANDSCAPE MAINT DIST 4,559 4,559 1013- FIRE DEPT HAZMAT GRANT 19 19 1015- MARINA BAY LNDSCP&LIGHTDIST FD 4,866 4,866 1017- CHEVRON MODERNIZATN PROJ & CIA 22,437 22,437 1018- RENT CONTROL 9,412 9,412 1019- SBI RMRA CAP IMPROVEMENT 2,812 2,812 1050- CR-PLANNING & BUILDING 31,789 31,789 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS 877 877 1055- ENCROACHMENTS SVCS 2,342 2,342 1200- COR HOUSING ADMINISTRATION 1,097 1,097 1201- CDBG 1,696 1,696 1202- HOME PROGRAM - - 1203- NEIGHBORHOOD STABILIZATION 205 205 1205- EMPLOYMENT & TRAINING 21,724 21,724 1207- NEIGHBORHOOD STAB(CITY) 16 16 1208- SUCCESSOR HOUSING AGNCY 412 412 1209- CAL-HOME 3 3 1301- HOUSING/RENTAL ASSISTANCE PROG - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 1,472 1,472 1303- KIDS FIRST INITIATIVE 2,976 2,976 1304- EMERGENCY OPE & DISASTR RECVRY 236 236 1305- PUBLIC ART 641 641 1306- AMERICAN RESCUE PLAN ACT 2,087 2,087 2001- GENERAL CAPITAL FUND 495 495 2002- MEASURE J 6,633 6,633 2110- IMPACT FEE - PARK 71 71 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 2,103 2,103 2113- IMPACT FEE - FIRE 469 469 2114- IMPACT FEE - POLICE 22 22 2115- IMPACT FEE - COMM/AQUATC 49 49 2116- IMPACT FEE - PARKS/OPEN 11 11 2117- IMPACT FEE - LIBRARY 31 31 2119- IMPACT FEE - STORM DRAINAGE 17 17 2120- IMPACT FEE - WASTEWATER 28 28 2125- IRON TRIANGLE/EPA PROGRAMS 83 83 2126- COR-HOUSING DEPT CIP FUND - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
6 - Summary

Page 88 ends

229
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-171- Finance Administration

ALLOCATION SUMMARY
Citywide Financial Services Total
3001- DS - 2005 TAXABLE POB 1,616 1,616 3002- DS - 99A PENSION OBLIG BOND 1,120 1,120 3005- DS - 2007 CIVIC CENTER 20,051 20,051 4001- PORT OF RICHMOND 26,978 26,978 4003- WASTEWATER 86,617 86,617 4005- MARINA 1,149 1,149 4006- STORM WATER 6,783 6,783 4008- KCRT - CABLE TELEVIS 4,030 4,030 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4201- RHA-CAPITAL FUND 1,091 1,091 4401- RHA-HACIENDA 44 44 4404- RHA-NEVIN PLAZA 8,386 8,386 4405- RHA-NYSTROM VILLAGE 2,963 2,963 4406- RHA-RICHMOND VILLAGE ONE 1,126 1,126 4407- RHA-RICHMOND VILLAGE TWO 929 929 4408- RHA-RICHMOND VILLAGE THREE 431 431 4501- RHA-CENTRAL OFFICE COST CNTR 1,497 1,497 4502- RHA-HOUSING (RAD) CORPORATION 0 0 5001- INSURANCE RESERVES 142,499 142,499 5003- EQUIPMENT SERVICES 10,896 10,896 5008- COMPENSATED ABSENCES 11,354 11,354 6001- GENERAL TRUST & AGENCY - - 6004- COMMISSION ON AGING 10 10 6005- SEAVER GALLERY TRUST FUND - - 6007- SENIOR TRUST DEPOSIT 86 86 6047- CERTBT PLAN FUND 1,402 1,402 6048- OPEB PLAN TRUST 34,550 34,550 6049- PT MOLATE PRIVATE-PURPOSE TRST 4,220 4,220 6050- GENERAL PENSION FUND 1,736 1,736 6051- POLICE & FIRE PENSION 5,589 5,589 6052- GARFIELD PENSION FUND 242 242 6058- MARINA WESTSHORE DEB 544 544 6059- COUNTRY CLUB VISTA 847 847 6060- REASSESSMENT DISTRICT 2003-1 - - 6101- SA-PROPERTY TAX TRUST FUND - - 6102- SA- ADMINISTRATION 1,381 1,381 6103- SA - CAPITAL PROJECT FUNDS 1,080 1,080 6208- SA-CIP 07B TARB BND PRCDS-HSG - - 6300- SA-DS HARBOR 98 TARB 25 25 6304- SA-DS 2003B TARB 1,655 1,655 6305- SA-DS 2004A TARB 2/3 1,438 1,438 6306- SA-DS 2004A TARB -1/3 HSING 724 724 6307- SA-DS 2004B TARB - HOUSING 2 2 6309- SA-DS 2007/10B TARB - HOUSING 9 9 6401- SA-DS 2014A NON-TAXABLE BONDS 2,213 2,213 6402- SA-DS 2014B TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE 2,694 2,694 6404- SA-DS 2021A NON-TAXABLE BONDS is new 2,928 2,928 6405- SA-DS 2021B TAXABLE BONDS is new 82 82 6996- SUCCESSOR AGENCY - GLTDAG 508 508 9102- CITY OF RICHMOND - GFAAG 58,960 58,960

AO- ALL OTHER - - Total $ 1,307,243 ######### Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
6 - Summary

Page 89 ends

230
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-172- Accounting
Distribution Percentage 75.00% 25.00%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 35,165$ S 26,374$ 8,791$ 400002 - SALARIES & WAGES/Mgmt-Local 21 296,549 S 222,412 74,137 400003 - SALARIES & WAGES/Local 1021 254,023 S 190,517 63,506 400031 - OVERTIME/General 5,344 S 4,008 1,336 400043 - OTHER PAY/Acting Pay - General 465 S 348 116 400048 - OTHER PAY/Bilingual Pay 2,503 S 1,877 626 400049 - OTHER PAY/Auto Allowance 700 S 525 175 400050 - OTHER PAY/Medical Flex 3,100 S 2,325 775 400058 - OTHER PAY/Bonuses 22,800 S 17,100 5,700 400066 - OTHER PAY/Assign Diff-non-PERS 4,031 S 3,023 1,008 400099 - SAL & WAGES/GRNT/PRJ EXP(CON) (32,544) S (24,408) (8,136) 400103 - P-ROLL BEN/Medicare Tax-ER Shr 9,132 S 6,849 2,283 400105 - P-ROLL BEN/Health Insurance Be 96,449 S 72,337 24,112 400106 - P-ROLL BEN/Dental Insurance 12,738 S 9,553 3,184 400109 - P-ROLL BEN/Employee Assistance 172 S 129 43 400110 - P-ROLL BEN/Professional Dev-Mg 1,500 S 1,125 375 400111 - P-ROLL BEN/Vision 1,545 S 1,159 386 400112 - P-ROLL BEN/Life Insurance 1,458 S 1,093 364 400114 - P-ROLL BEN/Long Term Disabilit 4,167 S 3,125 1,042 400116 - P-ROLL BEN/Unemployment Ins 1,109 S 832 277 400117 - P-ROLL BEN/Personal/Prof Dev 2,500 S 1,875 625 400121 - P-ROLL BEN/Worker Comp-Clerica 18,442 S 13,831 4,610$ 400122 - P-ROLL BEN/Worker Comp-Prof 19,239 S 14,429 4,810$ 400124 - P-ROLL BEN/CON-MEDICL EE Share - S - -$ 400127 - P-ROLL BEN/OPEB 20,806 S 15,604 5,201$ 400131 - P-ROLL BEN/CON-OPEB-EE Share - S - -$ 400149 - P-ROLL BEN/PERS-Misc 76,648 S 57,486 19,162$ 400151 - P-ROLL BEN/PERS-Misc (UAL) 179,004 S 134,253 44,751$ 400199 - EMPLYE BNFTS/Grnt/Prj Exp(CON) (27,278) S (20,459) (6,820)$ Subtotal Personnel Cost 1,009,766$ 757,324$ 252,441$ Operating Services & Supplies
400215 - PROF SVCS/Audit Svcs. 408,562$ S 306,421$ 102,140$ 400229 - PROF SVCS/(CON)AUDIT SVCS (14,230) S (10,673) (3,558) 400592 - COST POOL/(CON)-Admin Charges (251,812) S (188,859) (62,953) Subtotal Operating Cost 142,520$ 106,890$ 35,630$ Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 251,812 [1] 188,859 62,953 - - Subtotal Disallowed Costs 251,812$ 188,859$ 62,953$ DEPARTMENTAL EXPENDITURES 1,404,097$ 1,053,073$ 351,024$ Reallocation of Incoming Costs
First Allocation 22,991$ 1,070,317$ 356,772$ Unallocated Costs -$ -$ -$ Subtotal of First Allocation 22,991$ 1,070,317$ 356,772$ Second Allocation 278,613$ 208,959$ 69,653$ Unallocated Costs -$ -$ -$ Subtotal of Second Allocation 278,613$ 208,959$ 69,653$ TOTAL FUNCTIONAL COSTS 1,705,701$ 1,279,276$ 426,425$ [1] Admin charges are excluded and re-established through this CAP analysis

DEPARTMENTAL EXPENSE DETAIL
Notes
Spread
Method
System-wide
Support A
System-wide
Support B
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
7 - EXP

Page 90 ends

231
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-172- Accounting First Second
Allocation Allocation Total
Departmental Expenditures $ 1,404,097 $ 1,404,097 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 4,630 1,295 5,925 0001-141- City Clerk 3,504 1,078 4,582 0001-151- City Attorney 9,838 2,215 12,053 0001-171- Finance Administration 5,019 1,665 6,684 0001-172- Accounting 6,094 6,094 0001-173- Budget/Operating 2,272 2,272 0001-174- Payroll 3,255 3,255 0001-175- Treasury/Cash Management 1,398 1,398 0001-176- Accounts Payable 18 18 0001-177- Rev Collection 1,719 1,719 0001-178- Purchasing 854 854 0001-181- Human Resources 16,884 16,884 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services 33,611 33,611 0001-261- Information Technology Administration 14,966 14,966 0001-262- Telecommunications 17,779 17,779 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 173,507 173,507 Total Incoming Costs $ 22,991 $ 278,613 $ 301,604 Total Costs to be Allocated $ 1,427,089 $ 278,613 $ 1,705,701

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

Page 91 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 836,342 0.297% 3,184 3,184 3,184 0001-141- City Clerk 866,310 0.308% 3,298 3,298 3,298 0001-151- City Attorney 2,499,297 0.889% 9,514 9,514 9,514 0001-171- Finance Administration 681,134 0.242% 2,593 2,593 2,593 0001-172- Accounting 1,431,376 0.509% 5,449 5,449 5,449 0001-173- Budget/Operating 436,816 0.155% 1,663 1,663 332 1,995 0001-174- Payroll 374,205 0.133% 1,424 1,424 284 1,709 0001-175- Treasury/Cash Management 795,789 0.283% 3,029 3,029 605 3,634 0001-176- Accounts Payable 104,790 0.037% 399 399 80 479 0001-177- Rev Collection 916,259 0.326% 3,488 3,488 697 4,184 0001-178- Purchasing 394,386 0.140% 1,501 1,501 300 1,801 0001-181- Human Resources 1,955,746 0.696% 7,445 7,445 1,487 8,932 0001-232- Facility Maintenance and Administration 8,513,773 3.028% 32,409 32,409 6,473 38,881 0001-235- Equipment Services/Fleet Services 3,438,354 1.223% 13,089 13,089 2,614 15,703 0001-261- Information Technology Administration 1,535,218 0.546% 5,844 5,844 1,167 7,011 0001-262- Telecommunications 2,009,322 0.715% 7,649 7,649 1,528 9,176 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 151,210 0.054% 576 576 115 691 0001-907, 908- Non-Departmental 8,714,536 3.099% 33,173 33,173 6,625 39,798

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 551,652 0.196% 2,100 2,100 419 2,519 0001-105- COUNCIL/CITY COUNCIL DIV 489,456 0.174% 1,863 1,863 372 2,235 0001-121- POLICE COMMISSION DIV 61,600 0.022% 234 234 47 281 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% 5,473 5,473 1,093 6,567 0001-191- GF-POLICE ADMIN DIV 52,984,442 18.844% 201,693 201,693 40,281 241,974 0001-192- GF-POLICE-PATROL/CIB 6,703 0.002% 26 26 5 31 0001-193- GF-POLICE/CRIME PREVENTION 319,806 0.114% 1,217 1,217 243 1,461 0001-194- GF-POLICE-COPS GRANT 474,195 0.169% 1,805 1,805 361 2,166 0001-196- GF-POLICE/REGULATORY 551,408 0.196% 2,099 2,099 419 2,518 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,488,210 1.241% 13,278 13,278 2,652 15,930 0001-199- GF-PARKING ENFORCEMENT DIV 198,894 0.071% 757 757 151 908 0001-201- GF-FIRE/ADMIN DIV 577,141 0.205% 2,197 2,197 439 2,636 0001-202- GF-FIRE/SUPRESSN DIV 28,557,907 10.157% 108,710 108,710 21,711 130,421 0001-203- GF-FIRE PREVENTION DIV 2,145,677 0.763% 8,168 8,168 1,631 9,799 0001-204- GF-FIRE/ SUPPORT DIV 202,187 0.072% 770 770 154 923 0001-205- GF-FIRE/TRAINING DIV 393,802 0.140% 1,499 1,499 299 1,798 0001-206- GF-FIRE/OF. OF EMS DIV 145,485 0.052% 554 554 111 664 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,358,153 0.483% 5,170 5,170 1,033 6,203 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 12,146 0.004% 46 46 9 55 0001-231- GF-PW ADMIN-DIV 1,140,669 0.406% 4,342 4,342 867 5,209 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,462,023 1.587% 16,985 16,985 3,392 20,378 0001-234- IT GIS 3,203,147 1.139% 12,193 12,193 2,435 14,628 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,985,338 0.706% 7,557 7,557 1,509 9,067 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 667 0.000% 3 3 1 3 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,237,699 1.152% 12,325 12,325 2,461 14,786 0001-242- GF-LS/REF SVCS(S-DIV) 441,851 0.157% 1,682 1,682 336 2,018 0001-243- GF-LIB&CL SVCS/LEAP DIV 919,532 0.327% 3,500 3,500 699 4,199 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 1,758,591 0.625% 6,694 6,694 1,337 8,031 0001-253- CM&NB/BOOKER T CTR (S-DIV) 1,284,159 0.457% 4,888 4,888 976 5,865 0001-255- GF-CM TRANSPORTATN OPERATIONS 253,552 0.090% 965 965 193 1,158 0001-254- GF-REC/SPCL EVENTS (S-DIV) 661,378 0.235% 2,518 2,518 503 3,020 0001-172- Accounting
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
7 - Allocations

Page 92 ends

233
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 0001-172- Accounting
0001-256- RECREATION SVCS/AQUATICS 329,084 0.117% 1,253 1,253 250 1,503 0001-257- RECREATION SVCS/CONVENTION CTR 432,979 0.154% 1,648 1,648 329 1,977 0001-259- RECREATION SVCS/PLUNGE 302,019 0.107% 1,150 1,150 230 1,379 0001-260- RECREATION SVCS/CITIES OF SRVC 278,830 0.099% 1,061 1,061 212 1,273 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% 1,565 1,565 313 1,877 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 391,194 0.139% 1,489 1,489 297 1,787 0001-364- GF-ECON DEV/PUBLIC ART DIV 611,057 0.217% 2,326 2,326 465 2,791 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 532,200 0.189% 2,026 2,026 405 2,430 0001-371- INTERNAL SERVICES-ADMIN 436,263 0.155% 1,661 1,661 332 1,992 0001-910- GF-NON-DEPT/CITY FESTIVAL 14,351 0.005% 55 55 11 66 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 2,408,239 0.857% 9,167 9,167 1,831 10,998 1003- TRANSPORTATION OPERATIONS 577,936 0.206% 2,200 2,200 439 2,639 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND 142,741 0.051% 543 543 109 652 1006- OUTSIDE FUNDED SVCS - GRANTS 2,157,729 0.767% 8,214 8,214 1,640 9,854 1007- EMERGENCY MED SERV 116,417 0.041% 443 443 89 532 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 104,935 0.037% 399 399 80 479 1012- HILLTOP LANDSCAPE MAINT DIST 976,256 0.347% 3,716 3,716 742 4,458 1013- FIRE DEPT HAZMAT GRANT 3,966 0.001% 15 15 3 18 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,042,112 0.371% 3,967 3,967 792 4,759 1017- CHEVRON MODERNIZATN PROJ & CIA 4,805,055 1.709% 18,291 18,291 3,653 21,944 1018- RENT CONTROL 2,015,599 0.717% 7,673 7,673 1,532 9,205 1019- SBI RMRA CAP IMPROVEMENT 602,304 0.214% 2,293 2,293 458 2,751 1050- CR-PLANNING & BUILDING 6,807,743 2.421% 25,915 25,915 5,176 31,090 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 187,808 0.067% 715 715 143 858 1055- ENCROACHMENTS SVCS 501,545 0.178% 1,909 1,909 381 2,290 1200- COR HOUSING ADMINISTRATION 235,037 0.084% 895 895 179 1,073 1201- CDBG 363,155 0.129% 1,382 1,382 276 1,658 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 43,914 0.016% 167 167 33 201 1205- EMPLOYMENT & TRAINING 4,652,327 1.655% 17,710 17,710 3,537 21,247 1207- NEIGHBORHOOD STAB(CITY) 3,458 0.001% 13 13 3 16 1208- SUCCESSOR HOUSING AGNCY 88,209 0.031% 336 336 67 403 1209- CAL-HOME 633 0.000% 2 2 0 3 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 315,334 0.112% 1,200 1,200 240 1,440 1303- KIDS FIRST INITIATIVE 637,344 0.227% 2,426 2,426 485 2,911 1304- EMERGENCY OPE & DISASTR RECVRY 50,610 0.018% 193 193 38 231 1305- PUBLIC ART 137,378 0.049% 523 523 104 627 1306- AMERICAN RESCUE PLAN ACT 446,879 0.159% 1,701 1,701 340 2,041 2001- GENERAL CAPITAL FUND 106,088 0.038% 404 404 81 484 2002- MEASURE J 1,420,494 0.505% 5,407 5,407 1,080 6,487 2110- IMPACT FEE - PARK 15,117 0.005% 58 58 11 69 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 450,312 0.160% 1,714 1,714 342 2,057 2113- IMPACT FEE - FIRE 100,383 0.036% 382 382 76 458 2114- IMPACT FEE - POLICE 4,691 0.002% 18 18 4 21 2115- IMPACT FEE - COMM/AQUATC 10,406 0.004% 40 40 8 48 2116- IMPACT FEE - PARKS/OPEN 2,263 0.001% 9 9 2 10 2117- IMPACT FEE - LIBRARY 6,627 0.002% 25 25 5 30 2119- IMPACT FEE - STORM DRAINAGE 3,593 0.001% 14 14 3 16 2120- IMPACT FEE - WASTEWATER 6,087 0.002% 23 23 5 28 2125- IRON TRIANGLE/EPA PROGRAMS 17,846 0.006% 68 68 14 81 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
7 - Allocations

Page 93 ends

234
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 0001-172- Accounting
3001- DS - 2005 TAXABLE POB 345,988 0.123% 1,317 1,317 263 1,580 3002- DS - 99A PENSION OBLIG BOND 239,961 0.085% 913 913 182 1,096 3005- DS - 2007 CIVIC CENTER 4,294,097 1.527% 16,346 16,346 3,265 19,611 4001- PORT OF RICHMOND 5,777,624 2.055% 21,993 21,993 4,392 26,386 4003- WASTEWATER 18,549,671 6.597% 70,612 70,612 14,102 84,714 4005- MARINA 246,062 0.088% 937 937 187 1,124 4006- STORM WATER 1,452,696 0.517% 5,530 5,530 1,104 6,634 4008- KCRT - CABLE TELEVIS 863,115 0.307% 3,286 3,286 656 3,942 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND 233,733 0.083% 890 890 178 1,067 4401- RHA-HACIENDA 9,416 0.003% 36 36 7 43 4404- RHA-NEVIN PLAZA 1,795,858 0.639% 6,836 6,836 1,365 8,201 4405- RHA-NYSTROM VILLAGE 634,533 0.226% 2,415 2,415 482 2,898 4406- RHA-RICHMOND VILLAGE ONE 241,100 0.086% 918 918 183 1,101 4407- RHA-RICHMOND VILLAGE TWO 199,009 0.071% 758 758 151 909 4408- RHA-RICHMOND VILLAGE THREE 92,374 0.033% 352 352 70 422 4501- RHA-CENTRAL OFFICE COST CNTR 320,678 0.114% 1,221 1,221 244 1,465 4502- RHA-HOUSING (RAD) CORPORATION 20 0.000% 0 0 0 0 5001- INSURANCE RESERVES 30,517,178 10.854% 116,168 116,168 23,201 139,369 5003- EQUIPMENT SERVICES 2,333,447 0.830% 8,883 8,883 1,774 10,657 5008- COMPENSATED ABSENCES 2,431,615 0.865% 9,256 9,256 1,849 11,105 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 2,111 0.001% 8 8 2 10 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 18,357 0.007% 70 70 14 84 6047- CERTBT PLAN FUND 300,315 0.107% 1,143 1,143 228 1,372 6048- OPEB PLAN TRUST 7,399,140 2.632% 28,166 28,166 5,625 33,791 6049- PT MOLATE PRIVATE-PURPOSE TRST 903,639 0.321% 3,440 3,440 687 4,127 6050- GENERAL PENSION FUND 371,727 0.132% 1,415 1,415 283 1,698 6051- POLICE & FIRE PENSION 1,196,997 0.426% 4,557 4,557 910 5,467 6052- GARFIELD PENSION FUND 51,807 0.018% 197 197 39 237 6058- MARINA WESTSHORE DEB 116,448 0.041% 443 443 89 532 6059- COUNTRY CLUB VISTA 181,472 0.065% 691 691 138 829 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 295,651 0.105% 1,125 1,125 225 1,350 6103- SA - CAPITAL PROJECT FUNDS 231,191 0.082% 880 880 176 1,056 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB 5,323 0.002% 20 20 4 24 6304- SA-DS 2003B TARB 354,455 0.126% 1,349 1,349 269 1,619 6305- SA-DS 2004A TARB 2/3 308,044 0.110% 1,173 1,173 234 1,407 6306- SA-DS 2004A TARB -1/3 HSING 155,027 0.055% 590 590 118 708 6307- SA-DS 2004B TARB - HOUSING 425 0.000% 2 2 0 2 6309- SA-DS 2007/10B TARB - HOUSING 1,889 0.001% 7 7 1 9 6401- SA-DS 2014A NON-TAXABLE BONDS 474,019 0.169% 1,804 1,804 360 2,165 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE 576,941 0.205% 2,196 2,196 439 2,635 6404- SA-DS 2021A NON-TAXABLE BONDS is new 627,081 0.223% 2,387 2,387 477 2,864 6405- SA-DS 2021B TAXABLE BONDS is new 17,513 0.006% 67 67 13 80 6996- SUCCESSOR AGENCY - GLTDAG 108,749 0.039% 414 414 83 497 9102- CITY OF RICHMOND - GFAAG 12,626,694 4.491% 48,065 48,065 9,599 57,665 AO- ALL OTHER - 0.000% - - - - Total $ 281,171,029 100.000% $ 1,070,317 $ - $ 1,070,317 $ 208,959 $ 1,279,276 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
7 - Allocations

Page 94 ends

235
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 0001-172- Accounting
System-wide Support B 7.2

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 63,619 0.040% 143 143 143 0001-141- City Clerk 222,894 0.140% 501 501 501 0001-151- City Attorney 928,469 0.585% 2,086 2,086 2,086 0001-171- Finance Administration 252,710 0.159% 568 568 568 0001-172- Accounting 287,385 0.181% 646 646 646 0001-173- Budget/Operating - 0.000% - - - - 0001-174- Payroll - 0.000% - - - - 0001-175- Treasury/Cash Management 84,255 0.053% 189 189 37 227 0001-176- Accounts Payable - 0.000% - - - - 0001-177- Rev Collection 194,020 0.122% 436 436 86 522 0001-178- Purchasing 30,970 0.020% 70 70 14 83 0001-181- Human Resources 885,044 0.557% 1,989 1,989 393 2,381 0001-232- Facility Maintenance and Administration 5,142,191 3.239% 11,554 11,554 2,281 13,835 0001-235- Equipment Services/Fleet Services 23,594,313 14.860% 53,016 53,016 10,466 63,482 0001-261- Information Technology Administration 1,706,597 1.075% 3,835 3,835 757 4,592 0001-262- Telecommunications 1,270,907 0.800% 2,856 2,856 564 3,419 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 119,634 0.075% 269 269 53 322 0001-907, 908- Non-Departmental 4,584,968 2.888% 10,302 10,302 2,034 12,336

RECEIVING BUDGET UNITS -
0001-101- OFFICE OF THE MAYOR 9,415 0.006% 21 21 4 25 0001-105- COUNCIL/CITY COUNCIL DIV 129,122 0.081% 290 290 57 347 0001-121- POLICE COMMISSION DIV 2,917 0.002% 7 7 1 8 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-191- GF-POLICE ADMIN DIV 14,246,041 8.972% 32,010 32,010 6,319 38,330 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 307,588 0.194% 691 691 136 828 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 666 0.000% 1 1 0 2 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 5,500 0.003% 12 12 2 15 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 93,357 0.059% 210 210 41 251 0001-204- GF-FIRE/ SUPPORT DIV 405,005 0.255% 910 910 180 1,090 0001-205- GF-FIRE/TRAINING DIV 18,892 0.012% 42 42 8 51 0001-206- GF-FIRE/OF. OF EMS DIV 3,425 0.002% 8 8 2 9 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 79,059 0.050% 178 178 35 213 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 19,046 0.012% 43 43 8 51 0001-231- GF-PW ADMIN-DIV 74,007 0.047% 166 166 33 199 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,486,894 2.826% 10,082 10,082 1,990 12,072 0001-234- IT GIS 608,636 0.383% 1,368 1,368 270 1,638 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 406,795 0.256% 914 914 180 1,095 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 694 0.000% 2 2 0 2 0001-241- GF-LIB&CL SVC/L-ADM DIV 152,720 0.096% 343 343 68 411 0001-242- GF-LS/REF SVCS(S-DIV) 726,555 0.458% 1,633 1,633 322 1,955 0001-243- GF-LIB&CL SVCS/LEAP DIV 4,624 0.003% 10 10 2 12 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 224,894 0.142% 505 505 100 605 0001-253- CM&NB/BOOKER T CTR (S-DIV) 198,951 0.125% 447 447 88 535 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) 94,863 0.060% 213 213 42 255 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
7 - Allocations

Page 95 ends

236
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 0001-172- Accounting
0001-256- RECREATION SVCS/AQUATICS 31,317 0.020% 70 70 14 84 0001-257- RECREATION SVCS/CONVENTION CTR 25,532 0.016% 57 57 11 69 0001-259- RECREATION SVCS/PLUNGE 19,097 0.012% 43 43 8 51 0001-260- RECREATION SVCS/CITIES OF SRVC 87,049 0.055% 196 196 39 234 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 14,351 0.009% 32 32 6 39 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 1,516,218 0.955% 3,407 3,407 673 4,079 1003- TRANSPORTATION OPERATIONS - 0.000% - - - - 1004- ASSET SEIZURE FUND 6,434 0.004% 14 14 3 17 1005- LIBRARY FUND 272,755 0.172% 613 613 121 734 1006- OUTSIDE FUNDED SVCS - GRANTS 1,583,276 0.997% 3,558 3,558 702 4,260 1007- EMERGENCY MED SERV 265,858 0.167% 597 597 118 715 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 4,677 0.003% 11 11 2 13 1012- HILLTOP LANDSCAPE MAINT DIST 465,647 0.293% 1,046 1,046 207 1,253 1013- FIRE DEPT HAZMAT GRANT 20,907 0.013% 47 47 9 56 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,142,858 0.720% 2,568 2,568 507 3,075 1017- CHEVRON MODERNIZATN PROJ & CIA 619,487 0.390% 1,392 1,392 275 1,667 1018- RENT CONTROL 372,780 0.235% 838 838 165 1,003 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 3,841,697 2.420% 8,632 8,632 1,704 10,336 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 15,010,840 9.454% 33,729 33,729 6,659 40,387 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION 70,969 0.045% 159 159 31 191 1201- CDBG 356,701 0.225% 801 801 158 960 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 15,157 0.010% 34 34 7 41 1205- EMPLOYMENT & TRAINING 2,887,677 1.819% 6,489 6,489 1,281 7,769 1207- NEIGHBORHOOD STAB(CITY) 7,063 0.004% 16 16 3 19 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 328,623 0.207% 738 738 146 884 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 279,329 0.176% 628 628 124 752 2002- MEASURE J 2,097,259 1.321% 4,712 4,712 930 5,643 2110- IMPACT FEE - PARK 15,000 0.009% 34 34 7 40 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 368,421 0.232% 828 828 163 991 2113- IMPACT FEE - FIRE 47,058 0.030% 106 106 21 127 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC 9,900 0.006% 22 22 4 27 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY 10,644 0.007% 24 24 5 29 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER 508,274 0.320% 1,142 1,142 225 1,368 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
7 - Allocations

Page 96 ends

237
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 0001-172- Accounting
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 566,341 0.357% 1,273 1,273 251 1,524 4003- WASTEWATER 42,841,898 26.982% 96,264 96,264 19,004 115,268 4005- MARINA - 0.000% - - - - 4006- STORM WATER 1,128,641 0.711% 2,536 2,536 501 3,037 4008- KCRT - CABLE TELEVIS 310,598 0.196% 698 698 138 836 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND 213,600 0.135% 480 480 95 575 4401- RHA-HACIENDA 147,090 0.093% 331 331 65 396 4404- RHA-NEVIN PLAZA 1,615,985 1.018% 3,631 3,631 717 4,348 4405- RHA-NYSTROM VILLAGE 586,803 0.370% 1,319 1,319 260 1,579 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 83,964 0.053% 189 189 37 226 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 14,043,726 8.845% 31,556 31,556 6,230 37,785 5003- EQUIPMENT SERVICES 537,850 0.339% 1,209 1,209 239 1,447 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 4,205 0.003% 9 9 2 11 6005- SEAVER GALLERY TRUST FUND 70,556 0.044% 159 159 31 190 6007- SENIOR TRUST DEPOSIT 113,539 0.072% 255 255 50 305 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 79,745 0.050% 179 179 35 215 6103- SA - CAPITAL PROJECT FUNDS 324,492 0.204% 729 729 144 873 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 963 0.001% 2 2 0 3 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 2,138,902 1.347% 4,806 4,806 949 5,755 Total $ 158,779,398 100.000% $ 356,772 $ - $ 356,772 $ 69,653 $ 426,425 Allocation Basis: FY 21-22 Total Revenues Received per Fund/Department Source of Allocation: 5_Check Register Extract 07-01-2021 to 06-30-2022_nbs Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
7 - Allocations

Page 97 ends

238
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-172- Accounting

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 3,184 143 3,327 0001-141- City Clerk 3,298 501 3,799 0001-151- City Attorney 9,514 2,086 11,600 0001-171- Finance Administration 2,593 568 3,161 0001-172- Accounting 5,449 646 6,094 0001-173- Budget/Operating 1,995 - 1,995 0001-174- Payroll 1,709 - 1,709 0001-175- Treasury/Cash Management 3,634 227 3,861 0001-176- Accounts Payable 479 - 479 0001-177- Rev Collection 4,184 522 4,706 0001-178- Purchasing 1,801 83 1,884 0001-181- Human Resources 8,932 2,381 11,313 0001-232- Facility Maintenance and Administration 38,881 13,835 52,717 0001-235- Equipment Services/Fleet Services 15,703 63,482 79,184 0001-261- Information Technology Administration 7,011 4,592 11,603 0001-262- Telecommunications 9,176 3,419 12,596 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 691 322 1,012 0001-907, 908- Non-Departmental 39,798 12,336 52,134

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 2,519 25 2,545 0001-105- COUNCIL/CITY COUNCIL DIV 2,235 347 2,583 0001-121- POLICE COMMISSION DIV 281 8 289 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 0 - 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 6,567 - 6,567 0001-191- GF-POLICE ADMIN DIV 241,974 38,330 280,304 0001-192- GF-POLICE-PATROL/CIB 31 - 31 0001-193- GF-POLICE/CRIME PREVENTION 1,461 828 2,288 0001-194- GF-POLICE-COPS GRANT 2,166 - 2,166 0001-196- GF-POLICE/REGULATORY 2,518 2 2,520 0001-197- CAD DISPATCH SYST/COMM POL DIV 15,930 - 15,930 0001-199- GF-PARKING ENFORCEMENT DIV 908 - 908 0001-201- GF-FIRE/ADMIN DIV 2,636 15 2,651 0001-202- GF-FIRE/SUPRESSN DIV 130,421 - 130,421 0001-203- GF-FIRE PREVENTION DIV 9,799 251 10,050 0001-204- GF-FIRE/ SUPPORT DIV 923 1,090 2,013 0001-205- GF-FIRE/TRAINING DIV 1,798 51 1,849 0001-206- GF-FIRE/OF. OF EMS DIV 664 9 674 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 6,203 213 6,415 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 55 51 107 0001-231- GF-PW ADMIN-DIV 5,209 199 5,408 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 20,378 12,072 32,450 0001-234- IT GIS 14,628 1,638 16,266 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 9,067 1,095 10,161 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 3 2 5 0001-241- GF-LIB&CL SVC/L-ADM DIV 14,786 411 15,197 0001-242- GF-LS/REF SVCS(S-DIV) 2,018 1,955 3,973 0001-243- GF-LIB&CL SVCS/LEAP DIV 4,199 12 4,212 0001-244- GF-LIB&CL SVC/P-ART DIV - - - 0001-251- GF-RECREATION ADM DIV 8,031 605 8,636 0001-253- CM&NB/BOOKER T CTR (S-DIV) 5,865 535 6,400 0001-255- GF-CM TRANSPORTATN OPERATIONS 1,158 - 1,158 0001-254- GF-REC/SPCL EVENTS (S-DIV) 3,020 255 3,276 0001-256- RECREATION SVCS/AQUATICS 1,503 84 1,587 System-wide
Support B

ALLOCATION SUMMARY
Total
System-wide
Support A
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
7 - Summary

Page 98 ends

239
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-172- Accounting
System-wide
Support B

ALLOCATION SUMMARY
Total
System-wide
Support A
0001-257- RECREATION SVCS/CONVENTION CTR 1,977 69 2,046 0001-259- RECREATION SVCS/PLUNGE 1,379 51 1,431 0001-260- RECREATION SVCS/CITIES OF SRVC 1,273 234 1,508 0001-291- GF-ADMINISTRATIVE SERVICES - - - 0001-292- GF-STREET SWEEPING - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,877 - 1,877 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,787 - 1,787 0001-364- GF-ECON DEV/PUBLIC ART DIV 2,791 - 2,791 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 2,430 - 2,430 0001-371- INTERNAL SERVICES-ADMIN 1,992 - 1,992 0001-910- GF-NON-DEPT/CITY FESTIVAL 66 39 104 1001- SECURED PENSION OVERRIDE - - - 1002- STATE GAS TAX 10,998 4,079 15,078 1003- TRANSPORTATION OPERATIONS 2,639 - 2,639 1004- ASSET SEIZURE FUND - 17 17 1005- LIBRARY FUND 652 734 1,386 1006- OUTSIDE FUNDED SVCS - GRANTS 9,854 4,260 14,114 1007- EMERGENCY MED SERV 532 715 1,247 1009- VEOLIA MITIGATION - - - 1010- N.RICHMOND WASTE 479 13 492 1012- HILLTOP LANDSCAPE MAINT DIST 4,458 1,253 5,711 1013- FIRE DEPT HAZMAT GRANT 18 56 74 1015- MARINA BAY LNDSCP&LIGHTDIST FD 4,759 3,075 7,834 1017- CHEVRON MODERNIZATN PROJ & CIA 21,944 1,667 23,611 1018- RENT CONTROL 9,205 1,003 10,208 1019- SBI RMRA CAP IMPROVEMENT 2,751 - 2,751 1050- CR-PLANNING & BUILDING 31,090 10,336 41,426 1053- CODE ENFORCEMENT-CR - - - 1054- ENGINEERING GRANTS 858 40,387 41,245 1055- ENCROACHMENTS SVCS 2,290 - 2,290 1200- COR HOUSING ADMINISTRATION 1,073 191 1,264 1201- CDBG 1,658 960 2,618 1202- HOME PROGRAM - - - 1203- NEIGHBORHOOD STABILIZATION 201 41 241 1205- EMPLOYMENT & TRAINING 21,247 7,769 29,016 1207- NEIGHBORHOOD STAB(CITY) 16 19 35 1208- SUCCESSOR HOUSING AGNCY 403 - 403 1209- CAL-HOME 3 - 3 1301- HOUSING/RENTAL ASSISTANCE PROG - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 1,440 884 2,324 1303- KIDS FIRST INITIATIVE 2,911 - 2,911 1304- EMERGENCY OPE & DISASTR RECVRY 231 - 231 1305- PUBLIC ART 627 - 627 1306- AMERICAN RESCUE PLAN ACT 2,041 - 2,041 2001- GENERAL CAPITAL FUND 484 752 1,236 2002- MEASURE J 6,487 5,643 12,130 2110- IMPACT FEE - PARK 69 40 109 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 2,057 991 3,048 2113- IMPACT FEE - FIRE 458 127 585 2114- IMPACT FEE - POLICE 21 - 21 2115- IMPACT FEE - COMM/AQUATC 48 27 74 2116- IMPACT FEE - PARKS/OPEN 10 - 10 2117- IMPACT FEE - LIBRARY 30 29 59 2119- IMPACT FEE - STORM DRAINAGE 16 - 16 2120- IMPACT FEE - WASTEWATER 28 1,368 1,395 2125- IRON TRIANGLE/EPA PROGRAMS 81 - 81 2126- COR-HOUSING DEPT CIP FUND - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
7 - Summary

Page 99 ends

240
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-172- Accounting
System-wide
Support B

ALLOCATION SUMMARY
Total
System-wide
Support A
3001- DS - 2005 TAXABLE POB 1,580 - 1,580 3002- DS - 99A PENSION OBLIG BOND 1,096 - 1,096 3005- DS - 2007 CIVIC CENTER 19,611 - 19,611 4001- PORT OF RICHMOND 26,386 1,524 27,910 4003- WASTEWATER 84,714 115,268 199,983 4005- MARINA 1,124 - 1,124 4006- STORM WATER 6,634 3,037 9,671 4008- KCRT - CABLE TELEVIS 3,942 836 4,777 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - - 4201- RHA-CAPITAL FUND 1,067 575 1,642 4401- RHA-HACIENDA 43 396 439 4404- RHA-NEVIN PLAZA 8,201 4,348 12,549 4405- RHA-NYSTROM VILLAGE 2,898 1,579 4,477 4406- RHA-RICHMOND VILLAGE ONE 1,101 - 1,101 4407- RHA-RICHMOND VILLAGE TWO 909 - 909 4408- RHA-RICHMOND VILLAGE THREE 422 - 422 4501- RHA-CENTRAL OFFICE COST CNTR 1,465 226 1,690 4502- RHA-HOUSING (RAD) CORPORATION 0 - 0 5001- INSURANCE RESERVES 139,369 37,785 177,154 5003- EQUIPMENT SERVICES 10,657 1,447 12,104 5008- COMPENSATED ABSENCES 11,105 - 11,105 6001- GENERAL TRUST & AGENCY - - - 6004- COMMISSION ON AGING 10 11 21 6005- SEAVER GALLERY TRUST FUND - 190 190 6007- SENIOR TRUST DEPOSIT 84 305 389 6047- CERTBT PLAN FUND 1,372 - 1,372 6048- OPEB PLAN TRUST 33,791 - 33,791 6049- PT MOLATE PRIVATE-PURPOSE TRST 4,127 - 4,127 6050- GENERAL PENSION FUND 1,698 - 1,698 6051- POLICE & FIRE PENSION 5,467 - 5,467 6052- GARFIELD PENSION FUND 237 - 237 6058- MARINA WESTSHORE DEB 532 - 532 6059- COUNTRY CLUB VISTA 829 - 829 6060- REASSESSMENT DISTRICT 2003-1 - - - 6101- SA-PROPERTY TAX TRUST FUND - - - 6102- SA- ADMINISTRATION 1,350 215 1,565 6103- SA - CAPITAL PROJECT FUNDS 1,056 873 1,929 6208- SA-CIP 07B TARB BND PRCDS-HSG - - - 6300- SA-DS HARBOR 98 TARB 24 - 24 6304- SA-DS 2003B TARB 1,619 - 1,619 6305- SA-DS 2004A TARB 2/3 1,407 - 1,407 6306- SA-DS 2004A TARB -1/3 HSING 708 - 708 6307- SA-DS 2004B TARB - HOUSING 2 - 2 6309- SA-DS 2007/10B TARB - HOUSING 9 3 11 6401- SA-DS 2014A NON-TAXABLE BONDS 2,165 - 2,165 6402- SA-DS 2014B TAXABLE BONDS - - - 6403- SA-DS LOANS PAYABLE 2,635 - 2,635 6404- SA-DS 2021A NON-TAXABLE BONDS is new 2,864 - 2,864 6405- SA-DS 2021B TAXABLE BONDS is new 80 - 80 6996- SUCCESSOR AGENCY - GLTDAG 497 - 497 9102- CITY OF RICHMOND - GFAAG 57,665 - 57,665 AO- ALL OTHER - 5,755 5,755 Total $ 1,279,276 $ 426,425 $ 1,705,701 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
7 - Summary

Page 100 ends

241
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-173- Budget/Operating
Distribution Percentage 100.00%
Expense Type $
Personnel
400002 - SALARIES & WAGES/Mgmt-Local 21 219,653$ S 219,653$ 400006 - SALARIES & WAGES/PT- Temp 32,194 S 32,194 400058 - OTHER PAY/Bonuses 7,600 S 7,600 400066 - OTHER PAY/Assign Diff-non-PERS 1,394 S 1,394 400103 - P-ROLL BEN/Medicare Tax-ER Shr 3,822 S 3,822 400105 - P-ROLL BEN/Health Insurance Be 47,985 S 47,985 400106 - P-ROLL BEN/Dental Insurance 4,560 S 4,560 400109 - P-ROLL BEN/Employee Assistance 61 S 61 400110 - P-ROLL BEN/Professional Dev-Mg 1,500 S 1,500 400111 - P-ROLL BEN/Vision 553 S 553
400112 - P-ROLL BEN/Life Insurance 847 S 847 400114 - P-ROLL BEN/Long Term Disabilit 1,758 S 1,758 400116 - P-ROLL BEN/Unemployment Ins 452 S 452 400122 - P-ROLL BEN/Worker Comp-Prof 14,893 S 14,893 400124 - P-ROLL BEN/CON-MEDICL EE Share - S - 400127 - P-ROLL BEN/OPEB 7,802 S 7,802
400131 - P-ROLL BEN/CON-OPEB-EE Share - S - 400149 - P-ROLL BEN/PERS-Misc 28,621 S 28,621 400151 - P-ROLL BEN/PERS-Misc (UAL) 62,652 S 62,652 Subtotal Personnel Cost 436,347$ 436,347$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs -$ S -$ 400209 - PROF SVCS/Computer Sftwr Maint - S - 400232 - OFF EXP/Printing & Binding 469 S 469 400261 - DUES & PUB/Membership & Dues - S - 400592 - COST POOL/(CON)-Admin Charges (109,609) S (109,609) Subtotal Operating Cost (109,140)$ (109,140)$
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 109,609 [1] 109,609 Subtotal Disallowed Costs 109,609$ 109,609$
DEPARTMENTAL EXPENDITURES 436,816$ 436,816$
Reallocation of Incoming Costs
First Allocation 9,462$ 446,278$
Unallocated Costs -$ -$
Subtotal of First Allocation 9,462$ 446,278$ Second Allocation 114,624$ 114,624$
Unallocated Costs -$ -$
Subtotal of Second Allocation 114,624$ 114,624$ TOTAL FUNCTIONAL COSTS 560,902$ 997,718$
[1] Admin charges are excluded and re-established through this CAP analysis Notes

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Budget Services
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
8 - EXP

Page 101 ends

242
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-173- Budget/Operating First Second
Allocation Allocation Total
Departmental Expenditures $ 436,816 $ 436,816 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 1,615 452 2,067 0001-141- City Clerk 1,222 376 1,598 0001-151- City Attorney 3,431 773 4,204 0001-171- Finance Administration 1,532 508 2,040 0001-172- Accounting 1,663 332 1,995 0001-173- Budget/Operating 693 693 0001-174- Payroll 1,221 1,221 0001-175- Treasury/Cash Management - - 0001-176- Accounts Payable - - 0001-177- Rev Collection - - 0001-178- Purchasing - - 0001-181- Human Resources 6,772 6,772 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services 12,604 12,604 0001-261- Information Technology Administration 11,224 11,224 0001-262- Telecommunications 6,667 6,667 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 4,896 4,896 0001-907, 908- Non-Departmental 68,105 68,105 Total Incoming Costs $ 9,462 $ 114,624 $ 124,086 Total Costs to be Allocated $ 446,278 $ 114,624 $ 560,902

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

Page 102 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 836,342 0.297% 1,327 1,327 1,327 0001-141- City Clerk 866,310 0.308% 1,375 1,375 1,375 0001-151- City Attorney 2,499,297 0.889% 3,967 3,967 3,967 0001-171- Finance Administration 681,134 0.242% 1,081 1,081 1,081 0001-172- Accounting 1,431,376 0.509% 2,272 2,272 2,272 0001-173- Budget/Operating 436,816 0.155% 693 693 693 0001-174- Payroll 374,205 0.133% 594 594 156 750 0001-175- Treasury/Cash Management 795,789 0.283% 1,263 1,263 332 1,595 0001-176- Accounts Payable 104,790 0.037% 166 166 44 210 0001-177- Rev Collection 916,259 0.326% 1,454 1,454 383 1,837 0001-178- Purchasing 394,386 0.140% 626 626 165 791 0001-181- Human Resources 1,955,746 0.696% 3,104 3,104 817 3,921 0001-232- Facility Maintenance and Administration 8,513,773 3.028% 13,513 13,513 3,556 17,069 0001-235- Equipment Services/Fleet Services 3,438,354 1.223% 5,457 5,457 1,436 6,894 0001-261- Information Technology Administration 1,535,218 0.546% 2,437 2,437 641 3,078 0001-262- Telecommunications 2,009,322 0.715% 3,189 3,189 839 4,029 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 151,210 0.054% 240 240 63 303 0001-907, 908- Non-Departmental 8,714,536 3.099% 13,832 13,832 3,640 17,472

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 551,652 0.196% 876 876 230 1,106 0001-105- COUNCIL/CITY COUNCIL DIV 489,456 0.174% 777 777 204 981 0001-121- POLICE COMMISSION DIV 61,600 0.022% 98 98 26 124 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% 2,282 2,282 601 2,883 0001-191- GF-POLICE ADMIN DIV 52,984,442 18.844% 84,098 84,098 22,131 106,229 0001-192- GF-POLICE-PATROL/CIB 6,703 0.002% 11 11 3 13 0001-193- GF-POLICE/CRIME PREVENTION 319,806 0.114% 508 508 134 641 0001-194- GF-POLICE-COPS GRANT 474,195 0.169% 753 753 198 951 0001-196- GF-POLICE/REGULATORY 551,408 0.196% 875 875 230 1,106 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,488,210 1.241% 5,537 5,537 1,457 6,994 0001-199- GF-PARKING ENFORCEMENT DIV 198,894 0.071% 316 316 83 399 0001-201- GF-FIRE/ADMIN DIV 577,141 0.205% 916 916 241 1,157 0001-202- GF-FIRE/SUPRESSN DIV 28,557,907 10.157% 45,327 45,327 11,928 57,256 0001-203- GF-FIRE PREVENTION DIV 2,145,677 0.763% 3,406 3,406 896 4,302 0001-204- GF-FIRE/ SUPPORT DIV 202,187 0.072% 321 321 84 405 0001-205- GF-FIRE/TRAINING DIV 393,802 0.140% 625 625 164 790 0001-206- GF-FIRE/OF. OF EMS DIV 145,485 0.052% 231 231 61 292 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,358,153 0.483% 2,156 2,156 567 2,723 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 12,146 0.004% 19 19 5 24 0001-231- GF-PW ADMIN-DIV 1,140,669 0.406% 1,810 1,810 476 2,287 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,462,023 1.587% 7,082 7,082 1,864 8,946 0001-234- IT GIS 3,203,147 1.139% 5,084 5,084 1,338 6,422 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,985,338 0.706% 3,151 3,151 829 3,980 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% 5,139 5,139 1,352 6,491 0001-242- GF-LS/REF SVCS(S-DIV) 441,851 0.157% 701 701 185 886 0001-243- GF-LIB&CL SVCS/LEAP DIV 919,532 0.327% 1,459 1,459 384 1,844 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 1,758,591 0.625% 2,791 2,791 735 3,526 0001-253- CM&NB/BOOKER T CTR (S-DIV) 1,284,159 0.457% 2,038 2,038 536 2,575 0001-255- GF-CM TRANSPORTATN OPERATIONS 253,552 0.090% 402 402 106 508 0001-254- GF-REC/SPCL EVENTS (S-DIV) 661,378 0.235% 1,050 1,050 276 1,326 0001-173- Budget/Operating
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
8 - Allocations

Page 103 ends

244
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 0001-173- Budget/Operating
0001-256- RECREATION SVCS/AQUATICS 329,084 0.117% 522 522 137 660 0001-257- RECREATION SVCS/CONVENTION CTR 432,979 0.154% 687 687 181 868 0001-259- RECREATION SVCS/PLUNGE 302,019 0.107% 479 479 126 606 0001-260- RECREATION SVCS/CITIES OF SRVC 278,830 0.099% 443 443 116 559 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% 653 653 172 824 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 391,194 0.139% 621 621 163 784 0001-364- GF-ECON DEV/PUBLIC ART DIV 611,057 0.217% 970 970 255 1,225 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 532,200 0.189% 845 845 222 1,067 0001-371- INTERNAL SERVICES-ADMIN 436,263 0.155% 692 692 182 875 0001-910- GF-NON-DEPT/CITY FESTIVAL 14,351 0.005% 23 23 6 29 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 2,408,239 0.857% 3,822 3,822 1,006 4,828 1003- TRANSPORTATION OPERATIONS 577,936 0.206% 917 917 241 1,159 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND 142,741 0.051% 227 227 60 286 1006- OUTSIDE FUNDED SVCS - GRANTS 2,157,729 0.767% 3,425 3,425 901 4,326 1007- EMERGENCY MED SERV 116,417 0.041% 185 185 49 233 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 104,935 0.037% 167 167 44 210 1012- HILLTOP LANDSCAPE MAINT DIST 976,256 0.347% 1,550 1,550 408 1,957 1013- FIRE DEPT HAZMAT GRANT 3,966 0.001% 6 6 2 8 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,042,112 0.371% 1,654 1,654 435 2,089 1017- CHEVRON MODERNIZATN PROJ & CIA 4,805,055 1.709% 7,627 7,627 2,007 9,634 1018- RENT CONTROL 2,015,599 0.717% 3,199 3,199 842 4,041 1019- SBI RMRA CAP IMPROVEMENT 602,304 0.214% 956 956 252 1,208 1050- CR-PLANNING & BUILDING 6,807,743 2.421% 10,805 10,805 2,844 13,649 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 187,808 0.067% 298 298 78 377 1055- ENCROACHMENTS SVCS 501,545 0.178% 796 796 209 1,006 1200- COR HOUSING ADMINISTRATION 235,037 0.084% 373 373 98 471 1201- CDBG 363,155 0.129% 576 576 152 728 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 43,914 0.016% 70 70 18 88 1205- EMPLOYMENT & TRAINING 4,652,327 1.655% 7,384 7,384 1,943 9,327 1207- NEIGHBORHOOD STAB(CITY) 3,458 0.001% 5 5 1 7 1208- SUCCESSOR HOUSING AGNCY 88,209 0.031% 140 140 37 177 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% 501 501 132 632 1303- KIDS FIRST INITIATIVE 637,344 0.227% 1,012 1,012 266 1,278 1304- EMERGENCY OPE & DISASTR RECVRY 50,610 0.018% 80 80 21 101 1305- PUBLIC ART 137,378 0.049% 218 218 57 275 1306- AMERICAN RESCUE PLAN ACT 446,879 0.159% 709 709 187 896 2001- GENERAL CAPITAL FUND 106,088 0.038% 168 168 44 213 2002- MEASURE J 1,420,494 0.505% 2,255 2,255 593 2,848 2110- IMPACT FEE - PARK 15,117 0.005% 24 24 6 30 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 450,312 0.160% 715 715 188 903 2113- IMPACT FEE - FIRE 100,383 0.036% 159 159 42 201 2114- IMPACT FEE - POLICE 4,691 0.002% 7 7 2 9 2115- IMPACT FEE - COMM/AQUATC 10,406 0.004% 17 17 4 21 2116- IMPACT FEE - PARKS/OPEN 2,263 0.001% 4 4 1 5 2117- IMPACT FEE - LIBRARY 6,627 0.002% 11 11 3 13 2119- IMPACT FEE - STORM DRAINAGE 3,593 0.001% 6 6 2 7 2120- IMPACT FEE - WASTEWATER 6,087 0.002% 10 10 3 12 2125- IRON TRIANGLE/EPA PROGRAMS 17,846 0.006% 28 28 7 36 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
8 - Allocations

Page 104 ends

245
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 0001-173- Budget/Operating
3001- DS - 2005 TAXABLE POB 345,988 0.123% 549 549 145 694 3002- DS - 99A PENSION OBLIG BOND 239,961 0.085% 381 381 100 481 3005- DS - 2007 CIVIC CENTER 4,294,097 1.527% 6,816 6,816 1,794 8,609 4001- PORT OF RICHMOND 5,777,624 2.055% 9,170 9,170 2,413 11,584 4003- WASTEWATER 18,549,671 6.597% 29,442 29,442 7,748 37,190 4005- MARINA 246,062 0.088% 391 391 103 493 4006- STORM WATER 1,452,696 0.517% 2,306 2,306 607 2,913 4008- KCRT - CABLE TELEVIS 863,115 0.307% 1,370 1,370 361 1,730 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND 233,733 0.083% 371 371 98 469 4401- RHA-HACIENDA 9,416 0.003% 15 15 4 19 4404- RHA-NEVIN PLAZA 1,795,858 0.639% 2,850 2,850 750 3,601 4405- RHA-NYSTROM VILLAGE 634,533 0.226% 1,007 1,007 265 1,272 4406- RHA-RICHMOND VILLAGE ONE 241,100 0.086% 383 383 101 483 4407- RHA-RICHMOND VILLAGE TWO 199,009 0.071% 316 316 83 399 4408- RHA-RICHMOND VILLAGE THREE 92,374 0.033% 147 147 39 185 4501- RHA-CENTRAL OFFICE COST CNTR 320,678 0.114% 509 509 134 643 4502- RHA-HOUSING (RAD) CORPORATION 20 0.000% 0 0 0 0 5001- INSURANCE RESERVES 30,517,178 10.854% 48,437 48,437 12,747 61,184 5003- EQUIPMENT SERVICES 2,333,447 0.830% 3,704 3,704 975 4,678 5008- COMPENSATED ABSENCES 2,431,615 0.865% 3,859 3,859 1,016 4,875 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 2,111 0.001% 3 3 1 4 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 18,357 0.007% 29 29 8 37 6047- CERTBT PLAN FUND 300,315 0.107% 477 477 125 602 6048- OPEB PLAN TRUST 7,399,140 2.632% 11,744 11,744 3,091 14,835 6049- PT MOLATE PRIVATE-PURPOSE TRST 903,639 0.321% 1,434 1,434 377 1,812 6050- GENERAL PENSION FUND 371,727 0.132% 590 590 155 745 6051- POLICE & FIRE PENSION 1,196,997 0.426% 1,900 1,900 500 2,400 6052- GARFIELD PENSION FUND 51,807 0.018% 82 82 22 104 6058- MARINA WESTSHORE DEB 116,448 0.041% 185 185 49 233 6059- COUNTRY CLUB VISTA 181,472 0.065% 288 288 76 364 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 295,651 0.105% 469 469 123 593 6103- SA - CAPITAL PROJECT FUNDS 231,191 0.082% 367 367 97 464 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB 5,323 0.002% 8 8 2 11 6304- SA-DS 2003B TARB 354,455 0.126% 563 563 148 711 6305- SA-DS 2004A TARB 2/3 308,044 0.110% 489 489 129 618 6306- SA-DS 2004A TARB -1/3 HSING 155,027 0.055% 246 246 65 311 6307- SA-DS 2004B TARB - HOUSING 425 0.000% 1 1 0 1 6309- SA-DS 2007/10B TARB - HOUSING 1,889 0.001% 3 3 1 4 6401- SA-DS 2014A NON-TAXABLE BONDS 474,019 0.169% 752 752 198 950 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE 576,941 0.205% 916 916 241 1,157 6404- SA-DS 2021A NON-TAXABLE BONDS is new 627,081 0.223% 995 995 262 1,257 6405- SA-DS 2021B TAXABLE BONDS is new 17,513 0.006% 28 28 7 35 6996- SUCCESSOR AGENCY - GLTDAG 108,749 0.039% 173 173 45 218 9102- CITY OF RICHMOND - GFAAG 12,626,694 4.491% 20,041 20,041 5,274 25,315 AO- ALL OTHER - 0.000% - - - - Total $ 281,171,029 100.000% $ 446,278 $ - $ 446,278 $ 114,624 $ 560,902 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
8 - Allocations

Page 105 ends

246
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-173- Budget/Operating

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 1,327 1,327 0001-141- City Clerk 1,375 1,375 0001-151- City Attorney 3,967 3,967 0001-171- Finance Administration 1,081 1,081 0001-172- Accounting 2,272 2,272 0001-173- Budget/Operating 693 693 0001-174- Payroll 750 750 0001-175- Treasury/Cash Management 1,595 1,595 0001-176- Accounts Payable 210 210 0001-177- Rev Collection 1,837 1,837 0001-178- Purchasing 791 791 0001-181- Human Resources 3,921 3,921 0001-232- Facility Maintenance and Administration 17,069 17,069 0001-235- Equipment Services/Fleet Services 6,894 6,894 0001-261- Information Technology Administration 3,078 3,078 0001-262- Telecommunications 4,029 4,029 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 303 303 0001-907, 908- Non-Departmental 17,472 17,472

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 1,106 1,106 0001-105- COUNCIL/CITY COUNCIL DIV 981 981 0001-121- POLICE COMMISSION DIV 124 124 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 0 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 2,883 2,883 0001-191- GF-POLICE ADMIN DIV 106,229 106,229 0001-192- GF-POLICE-PATROL/CIB 13 13 0001-193- GF-POLICE/CRIME PREVENTION 641 641 0001-194- GF-POLICE-COPS GRANT 951 951 0001-196- GF-POLICE/REGULATORY 1,106 1,106 0001-197- CAD DISPATCH SYST/COMM POL DIV 6,994 6,994 0001-199- GF-PARKING ENFORCEMENT DIV 399 399 0001-201- GF-FIRE/ADMIN DIV 1,157 1,157 0001-202- GF-FIRE/SUPRESSN DIV 57,256 57,256 0001-203- GF-FIRE PREVENTION DIV 4,302 4,302 0001-204- GF-FIRE/ SUPPORT DIV 405 405 0001-205- GF-FIRE/TRAINING DIV 790 790 0001-206- GF-FIRE/OF. OF EMS DIV 292 292 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 2,723 2,723 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 24 24 0001-231- GF-PW ADMIN-DIV 2,287 2,287 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 8,946 8,946 0001-234- IT GIS 6,422 6,422 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 3,980 3,980 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 1 1 0001-241- GF-LIB&CL SVC/L-ADM DIV 6,491 6,491 0001-242- GF-LS/REF SVCS(S-DIV) 886 886 0001-243- GF-LIB&CL SVCS/LEAP DIV 1,844 1,844 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 3,526 3,526 0001-253- CM&NB/BOOKER T CTR (S-DIV) 2,575 2,575 0001-255- GF-CM TRANSPORTATN OPERATIONS 508 508 0001-254- GF-REC/SPCL EVENTS (S-DIV) 1,326 1,326 0001-256- RECREATION SVCS/AQUATICS 660 660

ALLOCATION SUMMARY
Total
Citywide
Budget
Services
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
8 - Summary

Page 106 ends

247
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-173- Budget/Operating

ALLOCATION SUMMARY
Total
Citywide
Budget
Services
0001-257- RECREATION SVCS/CONVENTION CTR 868 868 0001-259- RECREATION SVCS/PLUNGE 606 606 0001-260- RECREATION SVCS/CITIES OF SRVC 559 559 0001-291- GF-ADMINISTRATIVE SERVICES - - 0001-292- GF-STREET SWEEPING - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 824 824 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 784 784 0001-364- GF-ECON DEV/PUBLIC ART DIV 1,225 1,225 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 1,067 1,067 0001-371- INTERNAL SERVICES-ADMIN 875 875 0001-910- GF-NON-DEPT/CITY FESTIVAL 29 29 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX 4,828 4,828 1003- TRANSPORTATION OPERATIONS 1,159 1,159 1004- ASSET SEIZURE FUND - - 1005- LIBRARY FUND 286 286 1006- OUTSIDE FUNDED SVCS - GRANTS 4,326 4,326 1007- EMERGENCY MED SERV 233 233 1009- VEOLIA MITIGATION - - 1010- N.RICHMOND WASTE 210 210 1012- HILLTOP LANDSCAPE MAINT DIST 1,957 1,957 1013- FIRE DEPT HAZMAT GRANT 8 8 1015- MARINA BAY LNDSCP&LIGHTDIST FD 2,089 2,089 1017- CHEVRON MODERNIZATN PROJ & CIA 9,634 9,634 1018- RENT CONTROL 4,041 4,041 1019- SBI RMRA CAP IMPROVEMENT 1,208 1,208 1050- CR-PLANNING & BUILDING 13,649 13,649 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS 377 377 1055- ENCROACHMENTS SVCS 1,006 1,006 1200- COR HOUSING ADMINISTRATION 471 471 1201- CDBG 728 728 1202- HOME PROGRAM - - 1203- NEIGHBORHOOD STABILIZATION 88 88 1205- EMPLOYMENT & TRAINING 9,327 9,327 1207- NEIGHBORHOOD STAB(CITY) 7 7 1208- SUCCESSOR HOUSING AGNCY 177 177 1209- CAL-HOME 1 1 1301- HOUSING/RENTAL ASSISTANCE PROG - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 632 632 1303- KIDS FIRST INITIATIVE 1,278 1,278 1304- EMERGENCY OPE & DISASTR RECVRY 101 101 1305- PUBLIC ART 275 275 1306- AMERICAN RESCUE PLAN ACT 896 896 2001- GENERAL CAPITAL FUND 213 213 2002- MEASURE J 2,848 2,848 2110- IMPACT FEE - PARK 30 30 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 903 903 2113- IMPACT FEE - FIRE 201 201 2114- IMPACT FEE - POLICE 9 9 2115- IMPACT FEE - COMM/AQUATC 21 21 2116- IMPACT FEE - PARKS/OPEN 5 5 2117- IMPACT FEE - LIBRARY 13 13 2119- IMPACT FEE - STORM DRAINAGE 7 7 2120- IMPACT FEE - WASTEWATER 12 12 2125- IRON TRIANGLE/EPA PROGRAMS 36 36 2126- COR-HOUSING DEPT CIP FUND - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
8 - Summary

Page 107 ends

248
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-173- Budget/Operating

ALLOCATION SUMMARY
Total
Citywide
Budget
Services
3001- DS - 2005 TAXABLE POB 694 694 3002- DS - 99A PENSION OBLIG BOND 481 481 3005- DS - 2007 CIVIC CENTER 8,609 8,609 4001- PORT OF RICHMOND 11,584 11,584 4003- WASTEWATER 37,190 37,190 4005- MARINA 493 493 4006- STORM WATER 2,913 2,913 4008- KCRT - CABLE TELEVIS 1,730 1,730 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4201- RHA-CAPITAL FUND 469 469 4401- RHA-HACIENDA 19 19 4404- RHA-NEVIN PLAZA 3,601 3,601 4405- RHA-NYSTROM VILLAGE 1,272 1,272 4406- RHA-RICHMOND VILLAGE ONE 483 483 4407- RHA-RICHMOND VILLAGE TWO 399 399 4408- RHA-RICHMOND VILLAGE THREE 185 185 4501- RHA-CENTRAL OFFICE COST CNTR 643 643 4502- RHA-HOUSING (RAD) CORPORATION 0 0 5001- INSURANCE RESERVES 61,184 61,184 5003- EQUIPMENT SERVICES 4,678 4,678 5008- COMPENSATED ABSENCES 4,875 4,875 6001- GENERAL TRUST & AGENCY - - 6004- COMMISSION ON AGING 4 4 6005- SEAVER GALLERY TRUST FUND - - 6007- SENIOR TRUST DEPOSIT 37 37 6047- CERTBT PLAN FUND 602 602 6048- OPEB PLAN TRUST 14,835 14,835 6049- PT MOLATE PRIVATE-PURPOSE TRST 1,812 1,812 6050- GENERAL PENSION FUND 745 745 6051- POLICE & FIRE PENSION 2,400 2,400 6052- GARFIELD PENSION FUND 104 104 6058- MARINA WESTSHORE DEB 233 233 6059- COUNTRY CLUB VISTA 364 364 6060- REASSESSMENT DISTRICT 2003-1 - - 6101- SA-PROPERTY TAX TRUST FUND - - 6102- SA- ADMINISTRATION 593 593 6103- SA - CAPITAL PROJECT FUNDS 464 464 6208- SA-CIP 07B TARB BND PRCDS-HSG - - 6300- SA-DS HARBOR 98 TARB 11 11 6304- SA-DS 2003B TARB 711 711 6305- SA-DS 2004A TARB 2/3 618 618 6306- SA-DS 2004A TARB -1/3 HSING 311 311 6307- SA-DS 2004B TARB - HOUSING 1 1 6309- SA-DS 2007/10B TARB - HOUSING 4 4 6401- SA-DS 2014A NON-TAXABLE BONDS 950 950 6402- SA-DS 2014B TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE 1,157 1,157 6404- SA-DS 2021A NON-TAXABLE BONDS is new 1,257 1,257 6405- SA-DS 2021B TAXABLE BONDS is new 35 35 6996- SUCCESSOR AGENCY - GLTDAG 218 218 9102- CITY OF RICHMOND - GFAAG 25,315 25,315

AO- ALL OTHER - - Total $ 560,902 $ 560,902
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
8 - Summary

Page 108 ends

249
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-174- Payroll
Distribution Percentage 100.00%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 330$ S 330$ 400002 - SALARIES & WAGES/Mgmt-Local 21 42,896 S 42,896 400003 - SALARIES & WAGES/Local 1021 128,907 S 128,907 400031 - OVERTIME/General 34,949 S 34,949 400048 - OTHER PAY/Bilingual Pay 889 S 889 400050 - OTHER PAY/Medical Flex 1,200 S 1,200 400058 - OTHER PAY/Bonuses 11,400 S 11,400 400066 - OTHER PAY/Assign Diff-non-PERS 1,451 S 1,451 400103 - P-ROLL BEN/Medicare Tax-ER Shr 3,259 S 3,259 400105 - P-ROLL BEN/Health Insurance Be 37,871 S 37,871 400106 - P-ROLL BEN/Dental Insurance 4,403 S 4,403 400109 - P-ROLL BEN/Employee Assistance 68 S 68 400110 - P-ROLL BEN/Professional Dev-Mg 1,500 S 1,500 400111 - P-ROLL BEN/Vision 534 S 534 400112 - P-ROLL BEN/Life Insurance 318 S 318 400114 - P-ROLL BEN/Long Term Disabilit 1,279 S 1,279 400116 - P-ROLL BEN/Unemployment Ins 369 S 369 400117 - P-ROLL BEN/Personal/Prof Dev 901 S 901 400121 - P-ROLL BEN/Worker Comp-Clerica 10,051 S 10,051 400122 - P-ROLL BEN/Worker Comp-Prof 2,488 S 2,488 400127 - P-ROLL BEN/OPEB 6,083 S 6,083
400149 - P-ROLL BEN/PERS-Misc 22,431 S 22,431 400151 - P-ROLL BEN/PERS-Misc (UAL) 60,414 S 60,414 Subtotal Personnel Cost 373,991$ 373,991$
Operating Services & Supplies
400241 - TRAVEL & TRNG/Meal Allowance 215$ S 215$ 400592 - COST POOL/(CON)-Admin Charges (62,693) S (62,693) Subtotal Operating Cost (62,479)$ (62,479)$
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 62,693 [1] 62,693 Subtotal Disallowed Costs 62,693$ 62,693$
DEPARTMENTAL EXPENDITURES 374,205$ 374,205$
Reallocation of Incoming Costs
First Allocation 10,705$ 384,911$
Unallocated Costs -$ -$
Subtotal of First Allocation 10,705$ 384,911$ Second Allocation 122,840$ 122,840$
Unallocated Costs -$ -$
Subtotal of Second Allocation 122,840$ 122,840$ TOTAL FUNCTIONAL COSTS 507,751$ 507,751$
[1] Admin charges are excluded and re-established through this CAP analysis

DEPARTMENTAL EXPENSE DETAIL
Notes
Spread
Method
Citywide
Payroll
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
9 - EXP

Page 109 ends

250
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-174- Payroll First Second
Allocation Allocation Total
Departmental Expenditures $ 374,205 $ 374,205 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 1,900 532 2,432 0001-141- City Clerk 1,438 443 1,881 0001-151- City Attorney 4,037 910 4,947 0001-171- Finance Administration 1,312 435 1,747 0001-172- Accounting 1,424 284 1,709 0001-173- Budget/Operating 594 156 750 0001-174- Payroll 1,628 1,628 0001-175- Treasury/Cash Management - - 0001-176- Accounts Payable - - 0001-177- Rev Collection - - 0001-178- Purchasing - - 0001-181- Human Resources 7,442 7,442 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services 16,806 16,806 0001-261- Information Technology Administration 9,354 9,354 0001-262- Telecommunications 8,890 8,890 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 75,961 75,961 Total Incoming Costs $ 10,705 $ 122,840 $ 133,545 Total Costs to be Allocated $ 384,911 $ 122,840 $ 507,751

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

Page 110 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 6 0.634% 2,441 2,441 2,441 0001-141- City Clerk 4 0.423% 1,628 1,628 1,628 0001-151- City Attorney 10 1.057% 4,069 4,069 4,069 0001-171- Finance Administration 6 0.634% 2,441 2,441 2,441 0001-172- Accounting 8 0.846% 3,255 3,255 3,255 0001-173- Budget/Operating 3 0.317% 1,221 1,221 1,221 0001-174- Payroll 4 0.423% 1,628 1,628 1,628 0001-175- Treasury/Cash Management 5 0.529% 2,034 2,034 679 2,713 0001-176- Accounts Payable 2 0.211% 814 814 271 1,085 0001-177- Rev Collection 15 1.586% 6,103 6,103 2,036 8,139 0001-178- Purchasing 2 0.211% 814 814 271 1,085 0001-181- Human Resources 14 1.480% 5,696 5,696 1,900 7,597 0001-232- Facility Maintenance and Administration 40 4.228% 16,275 16,275 5,429 21,705 0001-235- Equipment Services/Fleet Services 13 1.374% 5,289 5,289 1,765 7,054 0001-261- Information Technology Administration 4 0.423% 1,628 1,628 543 2,170 0001-262- Telecommunications 5 0.529% 2,034 2,034 679 2,713 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.106% 407 407 136 543 0001-907, 908- Non-Departmental - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 4 0.423% 1,628 1,628 543 2,170 0001-105- COUNCIL/CITY COUNCIL DIV 13 1.374% 5,289 5,289 1,765 7,054 0001-121- POLICE COMMISSION DIV 1 0.106% 407 407 136 543 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 7 0.740% 2,848 2,848 950 3,798 0001-191- GF-POLICE ADMIN DIV 189 19.979% 76,901 76,901 25,654 102,555 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 1 0.106% 407 407 136 543 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 1 0.106% 407 407 136 543 0001-197- CAD DISPATCH SYST/COMM POL DIV 26 2.748% 10,579 10,579 3,529 14,108 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.106% 407 407 136 543 0001-201- GF-FIRE/ADMIN DIV 4 0.423% 1,628 1,628 543 2,170 0001-202- GF-FIRE/SUPRESSN DIV 82 8.668% 33,364 33,364 11,130 44,495 0001-203- GF-FIRE PREVENTION DIV 7 0.740% 2,848 2,848 950 3,798 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.106% 407 407 136 543 0001-206- GF-FIRE/OF. OF EMS DIV 2 0.211% 814 814 271 1,085 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 17 1.797% 6,917 6,917 2,307 9,224 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 6 0.634% 2,441 2,441 814 3,256 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 33 3.488% 13,427 13,427 4,479 17,906 0001-234- IT GIS 31 3.277% 12,613 12,613 4,208 16,821 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 21 2.220% 8,545 8,545 2,850 11,395 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1 0.106% 407 407 136 543 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 45 4.757% 18,310 18,310 6,108 24,418 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 7 0.740% 2,848 2,848 950 3,798 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 17 1.797% 6,917 6,917 2,307 9,224 0001-253- CM&NB/BOOKER T CTR (S-DIV) 55 5.814% 22,379 22,379 7,465 29,844 0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.211% 814 814 271 1,085 0001-254- GF-REC/SPCL EVENTS (S-DIV) 8 0.846% 3,255 3,255 1,086 4,341 0001-174- Payroll
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
9 - Allocations

Page 111 ends

252
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 0001-174- Payroll
0001-256- RECREATION SVCS/AQUATICS 47 4.968% 19,123 19,123 6,380 25,503 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.423% 1,628 1,628 543 2,170 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC 2 0.211% 814 814 271 1,085 0001-291- GF-ADMINISTRATIVE SERVICES 1 0.106% 407 407 136 543 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 5 0.529% 2,034 2,034 679 2,713 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.317% 1,221 1,221 407 1,628 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.106% 407 407 136 543 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 1 0.106% 407 407 136 543 0001-371- INTERNAL SERVICES-ADMIN 3 0.317% 1,221 1,221 407 1,628 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% 1,628 1,628 543 2,170 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% 5,289 5,289 1,765 7,054 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 8 0.846% 3,255 3,255 1,086 4,341 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 15 1.586% 6,103 6,103 2,036 8,139 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 25 2.643% 10,172 10,172 3,393 13,565 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 8 0.846% 3,255 3,255 1,086 4,341 1200- COR HOUSING ADMINISTRATION 3 0.317% 1,221 1,221 407 1,628 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 20 2.114% 8,138 8,138 2,715 10,852 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% 814 814 271 1,085 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
9 - Allocations

Page 112 ends

253
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 0001-174- Payroll
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% 814 814 271 1,085 4003- WASTEWATER 8 0.846% 3,255 3,255 1,086 4,341 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 4 0.423% 1,628 1,628 543 2,170 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% 1,221 1,221 407 1,628 4405- RHA-NYSTROM VILLAGE 2 0.211% 814 814 271 1,085 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% 1,628 1,628 543 2,170 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.529% 2,034 2,034 679 2,713 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% 3,255 3,255 1,086 4,341 6051- POLICE & FIRE PENSION 20 2.114% 8,138 8,138 2,715 10,852 6052- GARFIELD PENSION FUND 1 0.106% 407 407 136 543 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% $ 384,911 $ - $ 384,911 $ 122,840 $ 507,751 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
9 - Allocations

Page 113 ends

254
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-174- Payroll

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 2,441 2,441 0001-141- City Clerk 1,628 1,628 0001-151- City Attorney 4,069 4,069 0001-171- Finance Administration 2,441 2,441 0001-172- Accounting 3,255 3,255 0001-173- Budget/Operating 1,221 1,221 0001-174- Payroll 1,628 1,628 0001-175- Treasury/Cash Management 2,713 2,713 0001-176- Accounts Payable 1,085 1,085 0001-177- Rev Collection 8,139 8,139 0001-178- Purchasing 1,085 1,085 0001-181- Human Resources 7,597 7,597 0001-232- Facility Maintenance and Administration 21,705 21,705 0001-235- Equipment Services/Fleet Services 7,054 7,054 0001-261- Information Technology Administration 2,170 2,170 0001-262- Telecommunications 2,713 2,713 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 543 543 0001-907, 908- Non-Departmental - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 2,170 2,170 0001-105- COUNCIL/CITY COUNCIL DIV 7,054 7,054 0001-121- POLICE COMMISSION DIV 543 543 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 3,798 3,798 0001-191- GF-POLICE ADMIN DIV 102,555 102,555 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION 543 543 0001-194- GF-POLICE-COPS GRANT - - 0001-196- GF-POLICE/REGULATORY 543 543 0001-197- CAD DISPATCH SYST/COMM POL DIV 14,108 14,108 0001-199- GF-PARKING ENFORCEMENT DIV 543 543 0001-201- GF-FIRE/ADMIN DIV 2,170 2,170 0001-202- GF-FIRE/SUPRESSN DIV 44,495 44,495 0001-203- GF-FIRE PREVENTION DIV 3,798 3,798 0001-204- GF-FIRE/ SUPPORT DIV - - 0001-205- GF-FIRE/TRAINING DIV 543 543 0001-206- GF-FIRE/OF. OF EMS DIV 1,085 1,085 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 9,224 9,224 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV 3,256 3,256 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 17,906 17,906 0001-234- IT GIS 16,821 16,821 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 11,395 11,395 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 543 543 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 24,418 24,418 0001-242- GF-LS/REF SVCS(S-DIV) - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 3,798 3,798 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 9,224 9,224 0001-253- CM&NB/BOOKER T CTR (S-DIV) 29,844 29,844 0001-255- GF-CM TRANSPORTATN OPERATIONS 1,085 1,085 0001-254- GF-REC/SPCL EVENTS (S-DIV) 4,341 4,341 0001-256- RECREATION SVCS/AQUATICS 25,503 25,503

ALLOCATION SUMMARY
Total
Citywide Payroll
Services
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
9 - Summary

Page 114 ends

255
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-174- Payroll

ALLOCATION SUMMARY
Total
Citywide Payroll
Services
0001-257- RECREATION SVCS/CONVENTION CTR 2,170 2,170 0001-259- RECREATION SVCS/PLUNGE - - 0001-260- RECREATION SVCS/CITIES OF SRVC 1,085 1,085 0001-291- GF-ADMINISTRATIVE SERVICES 543 543 0001-292- GF-STREET SWEEPING - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 2,713 2,713 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,628 1,628 0001-364- GF-ECON DEV/PUBLIC ART DIV 543 543 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 543 543 0001-371- INTERNAL SERVICES-ADMIN 1,628 1,628 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX - - 1003- TRANSPORTATION OPERATIONS 2,170 2,170 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 7,054 7,054 1013- FIRE DEPT HAZMAT GRANT - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 4,341 4,341 1017- CHEVRON MODERNIZATN PROJ & CIA - - 1018- RENT CONTROL 8,139 8,139 1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 13,565 13,565 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS - - 1055- ENCROACHMENTS SVCS 4,341 4,341 1200- COR HOUSING ADMINISTRATION 1,628 1,628 1201- CDBG - - 1202- HOME PROGRAM - - 1203- NEIGHBORHOOD STABILIZATION - - 1205- EMPLOYMENT & TRAINING 10,852 10,852 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 1,085 1,085 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
9 - Summary

Page 115 ends

256
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-174- Payroll

ALLOCATION SUMMARY
Total
Citywide Payroll
Services
3001- DS - 2005 TAXABLE POB - - 3002- DS - 99A PENSION OBLIG BOND - - 3005- DS - 2007 CIVIC CENTER - - 4001- PORT OF RICHMOND 1,085 1,085 4003- WASTEWATER 4,341 4,341 4005- MARINA - - 4006- STORM WATER - - 4008- KCRT - CABLE TELEVIS 2,170 2,170 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4201- RHA-CAPITAL FUND - - 4401- RHA-HACIENDA - - 4404- RHA-NEVIN PLAZA 1,628 1,628 4405- RHA-NYSTROM VILLAGE 1,085 1,085 4406- RHA-RICHMOND VILLAGE ONE - - 4407- RHA-RICHMOND VILLAGE TWO - - 4408- RHA-RICHMOND VILLAGE THREE - - 4501- RHA-CENTRAL OFFICE COST CNTR 2,170 2,170 4502- RHA-HOUSING (RAD) CORPORATION - - 5001- INSURANCE RESERVES 2,713 2,713 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 4,341 4,341 6051- POLICE & FIRE PENSION 10,852 10,852 6052- GARFIELD PENSION FUND 543 543 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 $ 507,751 $ 507,751
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
9 - Summary

Page 116 ends

257
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-175- Treasury/Cash Management
Distribution Percentage 95.00% 5.00%
Expense Type $
Personnel
400002 - SALARIES & WAGES/Mgmt-Local 21 125,570$ S 119,291$ 6,278$ 400003 - SALARIES & WAGES/Local 1021 192,728 S 183,092 9,636 400031 - OVERTIME/General 4,940 S 4,693 247 400048 - OTHER PAY/Bilingual Pay 565 S 537 28 400050 - OTHER PAY/Medical Flex 2,400 S 2,280 120 400058 - OTHER PAY/Bonuses 19,000 S 18,050 950 400103 - P-ROLL BEN/Medicare Tax-ER Shr 5,074 S 4,820 254 400105 - P-ROLL BEN/Health Insurance Be 75,045 S 71,293 3,752 400106 - P-ROLL BEN/Dental Insurance 8,334 S 7,918 417 400109 - P-ROLL BEN/Employee Assistance 113 S 107 6 400110 - P-ROLL BEN/Professional Dev-Mg 750 S 713 38 400111 - P-ROLL BEN/Vision 1,011 S 960 51 400112 - P-ROLL BEN/Life Insurance 719 S 683 36 400114 - P-ROLL BEN/Long Term Disabilit 2,202 S 2,092 110 400116 - P-ROLL BEN/Unemployment Ins 712 S 677 36 400117 - P-ROLL BEN/Personal/Prof Dev 3,750 S 3,563 188 400121 - P-ROLL BEN/Worker Comp-Clerica 15,091 S 14,336 755 400122 - P-ROLL BEN/Worker Comp-Prof 7,283 S 6,919 364 400124 - P-ROLL BEN/CON-MEDICL EE Share - S - - 400127 - P-ROLL BEN/OPEB 11,306 S 10,741 565 400131 - P-ROLL BEN/CON-OPEB-EE Share - S - - 400149 - P-ROLL BEN/PERS-Misc 41,548 S 39,470 2,077 400151 - P-ROLL BEN/PERS-Misc (UAL) 118,590 S 112,661 5,930 Subtotal Personnel Cost 636,732$ 604,896$ 31,837$ Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 159,057$ S 151,104$ 7,953$ 400592 - COST POOL/(CON)-Admin Charges (101,750) S (96,663) (5,088) Subtotal Operating Cost 57,307$ 54,442$ 2,865$ Disallowed Expenses / Adjustments
400592 - COST POOL/(CON)-Admin Charges 101,750$ [1] 96,663$ 5,088$ 400201 - PROF SVCS/Professional Svcs (2,548) [2] (2,421) (127) Subtotal Disallowed Costs 99,202$ 94,242$ 4,960$ DEPARTMENTAL EXPENDITURES 793,241$ 753,579$ 39,662$ Reallocation of Incoming Costs
First Allocation 20,073$ 772,649$ 40,666$ Unallocated Costs -$ -$ -$ Subtotal of First Allocation 20,073$ 772,649$ 40,666$ Second Allocation 175,992$ 167,192$ 8,800$ Unallocated Costs -$ -$ -$ Subtotal of Second Allocation 175,992$ 167,192$ 8,800$ TOTAL FUNCTIONAL COSTS 989,306$ 939,841$ 49,465$ [1] Admin charges are excluded and re-established through this CAP analysis [2] Miscoding of expenses are excluded
Notes

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Support
Investment
Management
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
10 - EXP

Page 117 ends

258
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-175- Treasury/Cash Management First Second
Allocation Allocation Total
Departmental Expenditures $ 793,241 $ 793,241 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 2,774 776 3,550 0001-141- City Clerk 2,099 646 2,745 0001-151- City Attorney 5,894 1,327 7,221 0001-171- Finance Administration 2,790 926 3,716 0001-172- Accounting 3,219 642 3,861 0001-173- Budget/Operating 1,263 332 1,595 0001-174- Payroll 2,034 679 2,713 0001-175- Treasury/Cash Management 410 410 0001-176- Accounts Payable 76 76 0001-177- Rev Collection 504 504 0001-178- Purchasing 1,993 1,993 0001-181- Human Resources 10,596 10,596 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services 21,007 21,007 0001-261- Information Technology Administration 16,837 16,837 0001-262- Telecommunications 11,112 11,112 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 108,128 108,128 Total Incoming Costs $ 20,073 $ 175,992 $ 196,064 Total Costs to be Allocated $ 813,314 $ 175,992 $ 989,306

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

Page 118 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 63,619 0.040% 309.58 309.58 309.58 0001-141- City Clerk 222,894 0.140% 1,085 1,085 1,085 0001-151- City Attorney 928,469 0.585% 4,518.09 4,518.09 4,518.09 0001-171- Finance Administration 252,710 0.159% 1,230 1,230 1,230 0001-172- Accounting 287,385 0.181% 1,398 1,398 1,398 0001-173- Budget/Operating - 0.000% - - - 0001-174- Payroll - 0.000% - - - 0001-175- Treasury/Cash Management 84,255 0.053% 410 410 410 0001-176- Accounts Payable - 0.000% - - - - 0001-177- Rev Collection 194,020 0.122% 944 944 207 1,151 0001-178- Purchasing 30,970 0.020% 151 151 32.99 184 0001-181- Human Resources 885,044 0.557% 4,307 4,307 942.86 5,250 0001-232- Facility Maintenance and Administration 5,142,191 3.239% 25,022.81 25,022.81 5,478.10 30,500.91 0001-235- Equipment Services/Fleet Services 23,594,313 14.860% 114,814.10 114,814.10 25,135.58 139,949.69 0001-261- Information Technology Administration 1,706,597 1.075% 8,305 8,305 1,818 10,123 0001-262- Telecommunications 1,270,907 0.800% 6,184.46 6,184.46 1,354 7,538 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 119,634 0.075% 582 582 127 710 0001-907, 908- Non-Departmental 4,584,968 2.888% 22,311.27 22,311.27 4,884 27,196

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 9,415 0.006% 45.82 45.82 10.03 56 0001-105- COUNCIL/CITY COUNCIL DIV 129,122 0.081% 628.33 628.33 137.56 765.89 0001-121- POLICE COMMISSION DIV 2,917 0.002% 14.20 14.20 3.11 17.30 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-191- GF-POLICE ADMIN DIV 14,246,041 8.972% 69,323.76 69,323.76 15,176.65 84,500.40 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 307,588 0.194% 1,496.78 1,496.78 327.68 1,824.46 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 666 0.000% 3.24 3.24 0.71 3.95 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 5,500 0.003% 26.76 26.76 5.86 32.62 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 93,357 0.059% 454 454 99.46 554 0001-204- GF-FIRE/ SUPPORT DIV 405,005 0.255% 1,971 1,971 431 2,402 0001-205- GF-FIRE/TRAINING DIV 18,892 0.012% 92 92 20 112 0001-206- GF-FIRE/OF. OF EMS DIV 3,425 0.002% 17 17 4 20 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 79,059 0.050% 385 385 84 469 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 19,046 0.012% 93 93 20.29 113 0001-231- GF-PW ADMIN-DIV 74,007 0.047% 360.13 360.13 78.84 438.97 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,486,894 2.826% 21,834 21,834 4,780.00 26,614 0001-234- IT GIS 608,636 0.383% 2,962 2,962 648 3,610 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 406,795 0.256% 1,980 1,980 433 2,413 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 694 0.000% 3 3 1 4 0001-241- GF-LIB&CL SVC/L-ADM DIV 152,720 0.096% 743.16 743.16 162.70 906 0001-242- GF-LS/REF SVCS(S-DIV) 726,555 0.458% 3,536 3,536 774 4,310 0001-243- GF-LIB&CL SVCS/LEAP DIV 4,624 0.003% 23 23 4.93 27 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 224,894 0.142% 1,094 1,094 240 1,334 0001-253- CM&NB/BOOKER T CTR (S-DIV) 198,951 0.125% 968.13 968.13 211.95 1,180.08 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) 94,863 0.060% 462 462 101 563 0001-256- RECREATION SVCS/AQUATICS 31,317 0.020% 152 152 33 186 0001-257- RECREATION SVCS/CONVENTION CTR 25,532 0.016% 124 124 27.20 151 0001-175- Treasury/Cash Management
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
10 - Allocations

Page 119 ends

260
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 0001-175- Treasury/Cash Management
0001-259- RECREATION SVCS/PLUNGE 19,097 0.012% 93 93 20.34 113 0001-260- RECREATION SVCS/CITIES OF SRVC 87,049 0.055% 423.60 423.60 92.74 516.33 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 14,351 0.009% 70 70 15 85 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 1,516,218 0.955% 7,378 7,378 1,615 8,993 1003- TRANSPORTATION OPERATIONS - 0.000% - - - - 1004- ASSET SEIZURE FUND 6,434 0.004% 31 31 7 38 1005- LIBRARY FUND 272,755 0.172% 1,327 1,327 291 1,618 1006- OUTSIDE FUNDED SVCS - GRANTS 1,583,276 0.997% 7,705 7,705 1,687 9,391 1007- EMERGENCY MED SERV 265,858 0.167% 1,294 1,294 283 1,577 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 4,677 0.003% 23 23 5 28 1012- HILLTOP LANDSCAPE MAINT DIST 465,647 0.293% 2,266 2,266 496 2,762 1013- FIRE DEPT HAZMAT GRANT 20,907 0.013% 102 102 22 124 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,142,858 0.720% 5,561 5,561 1,218 6,779 1017- CHEVRON MODERNIZATN PROJ & CIA 619,487 0.390% 3,015 3,015 660 3,674 1018- RENT CONTROL 372,780 0.235% 1,814 1,814 397 2,211 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 3,841,697 2.420% 18,694 18,694 4,093 22,787 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 15,010,840 9.454% 73,045 73,045 15,991 89,037 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION 70,969 0.045% 345 345 76 421 1201- CDBG 356,701 0.225% 1,736 1,736 380 2,116 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 15,157 0.010% 74 74 16 90 1205- EMPLOYMENT & TRAINING 2,887,677 1.819% 14,052 14,052 3,076 17,128 1207- NEIGHBORHOOD STAB(CITY) 7,063 0.004% 34 34 8 42 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 328,623 0.207% 1,599 1,599 350 1,949 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 279,329 0.176% 1,359 1,359 298 1,657 2002- MEASURE J 2,097,259 1.321% 10,206 10,206 2,234 12,440 2110- IMPACT FEE - PARK 15,000 0.009% 73 73 16 89 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 368,421 0.232% 1,793 1,793 392 2,185 2113- IMPACT FEE - FIRE 47,058 0.030% 229 229 50 279 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC 9,900 0.006% 48 48 11 59 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY 10,644 0.007% 52 52 11 63 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER 508,274 0.320% 2,473 2,473 541 3,015 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
10 - Allocations

Page 120 ends

261
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 0001-175- Treasury/Cash Management
4001- PORT OF RICHMOND 566,341 0.357% 2,756 2,756 603 3,359 4003- WASTEWATER 42,841,898 26.982% 208,476 208,476 45,640 254,117 4005- MARINA - 0.000% - - - - 4006- STORM WATER 1,128,641 0.711% 5,492 5,492 1,202 6,695 4008- KCRT - CABLE TELEVIS 310,598 0.196% 1,511 1,511 331 1,842 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND 213,600 0.135% 1,039 1,039 228 1,267 4401- RHA-HACIENDA 147,090 0.093% 716 716 157 872 4404- RHA-NEVIN PLAZA 1,615,985 1.018% 7,864 7,864 1,722 9,585 4405- RHA-NYSTROM VILLAGE 586,803 0.370% 2,855 2,855 625 3,481 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 83,964 0.053% 409 409 89 498 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 14,043,726 8.845% 68,339 68,339 14,961 83,300 5003- EQUIPMENT SERVICES 537,850 0.339% 2,617 2,617 573 3,190 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 4,205 0.003% 20 20 4 25 6005- SEAVER GALLERY TRUST FUND 70,556 0.044% 343 343 75 419 6007- SENIOR TRUST DEPOSIT 113,539 0.072% 553 553 121 673 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 79,745 0.050% 388 388 85 473 6103- SA - CAPITAL PROJECT FUNDS 324,492 0.204% 1,579 1,579 346 1,925 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 963 0.001% 5 5 1 6 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 2,138,902 1.347% 10,408 10,408 2,279 12,687 Total $ 158,779,398 100.000% $ 772,649 $ - $ 772,649 $ 167,192 $ 939,841 Allocation Basis: FY 21-22 Total Revenues Received per Fund/Department Source of Allocation: 5_Check Register Extract 07-01-2021 to 06-30-2022_nbs Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
10 - Allocations

Page 121 ends

262
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 0001-175- Treasury/Cash Management
Investment Management 10.2
Total - 0.000% $ - $ - $ - $ - $ - Allocation Basis: Not Allocated
Source of Allocation: N/A
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
10 - Allocations

Page 122 ends

263
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-175- Treasury/Cash Management

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 310 - 310 0001-141- City Clerk 1,085 - 1,085 0001-151- City Attorney 4,518 - 4,518 0001-171- Finance Administration 1,230 - 1,230 0001-172- Accounting 1,398 - 1,398 0001-173- Budget/Operating - - - 0001-174- Payroll - - - 0001-175- Treasury/Cash Management 410 - 410 0001-176- Accounts Payable - - - 0001-177- Rev Collection 1,151 - 1,151 0001-178- Purchasing 184 - 184 0001-181- Human Resources 5,250 - 5,250 0001-232- Facility Maintenance and Administration 30,501 - 30,501 0001-235- Equipment Services/Fleet Services 139,950 - 139,950 0001-261- Information Technology Administration 10,123 - 10,123 0001-262- Telecommunications 7,538 - 7,538 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 710 - 710 0001-907, 908- Non-Departmental 27,196 - 27,196

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 56 - 56 0001-105- COUNCIL/CITY COUNCIL DIV 766 - 766 0001-121- POLICE COMMISSION DIV 17 - 17 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - - - 0001-191- GF-POLICE ADMIN DIV 84,500 - 84,500 0001-192- GF-POLICE-PATROL/CIB - - - 0001-193- GF-POLICE/CRIME PREVENTION 1,824 - 1,824 0001-194- GF-POLICE-COPS GRANT - - - 0001-196- GF-POLICE/REGULATORY 4 - 4 0001-197- CAD DISPATCH SYST/COMM POL DIV - - - 0001-199- GF-PARKING ENFORCEMENT DIV - - - 0001-201- GF-FIRE/ADMIN DIV 33 - 33 0001-202- GF-FIRE/SUPRESSN DIV - - - 0001-203- GF-FIRE PREVENTION DIV 554 - 554 0001-204- GF-FIRE/ SUPPORT DIV 2,402 - 2,402 0001-205- GF-FIRE/TRAINING DIV 112 - 112 0001-206- GF-FIRE/OF. OF EMS DIV 20 - 20 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 469 - 469 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 113 - 113 0001-231- GF-PW ADMIN-DIV 439 - 439 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 26,614 - 26,614 0001-234- IT GIS 3,610 - 3,610 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 2,413 - 2,413 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 4 - 4 0001-241- GF-LIB&CL SVC/L-ADM DIV 906 - 906 0001-242- GF-LS/REF SVCS(S-DIV) 4,310 - 4,310 0001-243- GF-LIB&CL SVCS/LEAP DIV 27 - 27 0001-244- GF-LIB&CL SVC/P-ART DIV - - - 0001-251- GF-RECREATION ADM DIV 1,334 - 1,334 0001-253- CM&NB/BOOKER T CTR (S-DIV) 1,180 - 1,180 0001-255- GF-CM TRANSPORTATN OPERATIONS - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) 563 - 563 Investment
Management

ALLOCATION SUMMARY
Total
Citywide
Support
Services
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
10 - Summary

Page 123 ends

264
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-175- Treasury/Cash Management
Investment
Management

ALLOCATION SUMMARY
Total
Citywide
Support
Services
0001-256- RECREATION SVCS/AQUATICS 186 - 186 0001-257- RECREATION SVCS/CONVENTION CTR 151 - 151 0001-259- RECREATION SVCS/PLUNGE 113 - 113 0001-260- RECREATION SVCS/CITIES OF SRVC 516 - 516 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 85 - 85 1001- SECURED PENSION OVERRIDE - - - 1002- STATE GAS TAX 8,993 - 8,993 1003- TRANSPORTATION OPERATIONS - - - 1004- ASSET SEIZURE FUND 38 - 38 1005- LIBRARY FUND 1,618 - 1,618 1006- OUTSIDE FUNDED SVCS - GRANTS 9,391 - 9,391 1007- EMERGENCY MED SERV 1,577 - 1,577 1009- VEOLIA MITIGATION - - - 1010- N.RICHMOND WASTE 28 - 28 1012- HILLTOP LANDSCAPE MAINT DIST 2,762 - 2,762 1013- FIRE DEPT HAZMAT GRANT 124 - 124 1015- MARINA BAY LNDSCP&LIGHTDIST FD 6,779 - 6,779 1017- CHEVRON MODERNIZATN PROJ & CIA 3,674 - 3,674 1018- RENT CONTROL 2,211 - 2,211 1019- SBI RMRA CAP IMPROVEMENT - - - 1050- CR-PLANNING & BUILDING 22,787 - 22,787 1053- CODE ENFORCEMENT-CR - - - 1054- ENGINEERING GRANTS 89,037 - 89,037 1055- ENCROACHMENTS SVCS - - - 1200- COR HOUSING ADMINISTRATION 421 - 421 1201- CDBG 2,116 - 2,116 1202- HOME PROGRAM - - - 1203- NEIGHBORHOOD STABILIZATION 90 - 90 1205- EMPLOYMENT & TRAINING 17,128 - 17,128 1207- NEIGHBORHOOD STAB(CITY) 42 - 42 1208- SUCCESSOR HOUSING AGNCY - - - 1209- CAL-HOME - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 1,949 - 1,949 1303- KIDS FIRST INITIATIVE - - - 1304- EMERGENCY OPE & DISASTR RECVRY - - - 1305- PUBLIC ART - - - 1306- AMERICAN RESCUE PLAN ACT - - - 2001- GENERAL CAPITAL FUND 1,657 - 1,657 2002- MEASURE J 12,440 - 12,440 2110- IMPACT FEE - PARK 89 - 89 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 2,185 - 2,185 2113- IMPACT FEE - FIRE 279 - 279 2114- IMPACT FEE - POLICE - - - 2115- IMPACT FEE - COMM/AQUATC 59 - 59 2116- IMPACT FEE - PARKS/OPEN - - - 2117- IMPACT FEE - LIBRARY 63 - 63 2119- IMPACT FEE - STORM DRAINAGE - - - 2120- IMPACT FEE - WASTEWATER 3,015 - 3,015 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
10 - Summary

Page 124 ends

265
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-175- Treasury/Cash Management
Investment
Management

ALLOCATION SUMMARY
Total
Citywide
Support
Services
2125- IRON TRIANGLE/EPA PROGRAMS - - - 2126- COR-HOUSING DEPT CIP FUND - - - 3001- DS - 2005 TAXABLE POB - - - 3002- DS - 99A PENSION OBLIG BOND - - - 3005- DS - 2007 CIVIC CENTER - - - 4001- PORT OF RICHMOND 3,359 - 3,359 4003- WASTEWATER 254,117 - 254,117 4005- MARINA - - - 4006- STORM WATER 6,695 - 6,695 4008- KCRT - CABLE TELEVIS 1,842 - 1,842 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - - 4201- RHA-CAPITAL FUND 1,267 - 1,267 4401- RHA-HACIENDA 872 - 872 4404- RHA-NEVIN PLAZA 9,585 - 9,585 4405- RHA-NYSTROM VILLAGE 3,481 - 3,481 4406- RHA-RICHMOND VILLAGE ONE - - - 4407- RHA-RICHMOND VILLAGE TWO - - - 4408- RHA-RICHMOND VILLAGE THREE - - - 4501- RHA-CENTRAL OFFICE COST CNTR 498 - 498 4502- RHA-HOUSING (RAD) CORPORATION - - - 5001- INSURANCE RESERVES 83,300 - 83,300 5003- EQUIPMENT SERVICES 3,190 - 3,190 5008- COMPENSATED ABSENCES - - - 6001- GENERAL TRUST & AGENCY - - - 6004- COMMISSION ON AGING 25 - 25 6005- SEAVER GALLERY TRUST FUND 419 - 419 6007- SENIOR TRUST DEPOSIT 673 - 673 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 473 - 473 6103- SA - CAPITAL PROJECT FUNDS 1,925 - 1,925 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 6 - 6 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 12,687 - 12,687 Total $ 939,841 $ - $ 939,841 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
10 - Summary

Page 125 ends

266
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-176- Accounts Payable
Distribution Percentage 100.00%
Expense Type $
Personnel
400003 - SALARIES & WAGES/Local 1021 48,351$ S 48,351$ 400031 - OVERTIME/General - S -
400058 - OTHER PAY/Bonuses 3,800 S 3,800
400103 - P-ROLL BEN/Medicare Tax-ER Shr 756 S 756 400105 - P-ROLL BEN/Health Insurance Be 8,459 S 8,459 400106 - P-ROLL BEN/Dental Insurance 1,730 S 1,730 400109 - P-ROLL BEN/Employee Assistance 25 S 25 400111 - P-ROLL BEN/Vision 210 S 210
400112 - P-ROLL BEN/Life Insurance 76 S 76 400114 - P-ROLL BEN/Long Term Disabilit 338 S 338 400116 - P-ROLL BEN/Unemployment Ins 149 S 149 400117 - P-ROLL BEN/Personal/Prof Dev - S - 400121 - P-ROLL BEN/Worker Comp-Clerica 3,786 S 3,786 400127 - P-ROLL BEN/OPEB 1,717 S 1,717
400149 - P-ROLL BEN/PERS-Misc 6,305 S 6,305 400151 - P-ROLL BEN/PERS-Misc (UAL) 29,088 S 29,088 Subtotal Personnel Cost 104,790$ 104,790$
Operating Services & Supplies
400592 - COST POOL/(CON)-Admin Charges (49,284)$ S (49,284)$ Subtotal Operating Cost (49,284)$ (49,284)$
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 49,284$ [1] 49,284$ Subtotal Disallowed Costs 49,284$ 49,284$
DEPARTMENTAL EXPENDITURES 104,790$ 104,790$
Reallocation of Incoming Costs
First Allocation 5,046$ 109,836$
Unallocated Costs -$ -$
Subtotal of First Allocation 5,046$ 109,836$ Second Allocation 53,150$ 53,150$
Unallocated Costs -$ -$
Subtotal of Second Allocation 53,150$ 53,150$
TOTAL FUNCTIONAL COSTS 162,986$ 162,986$
[1] Admin charges are excluded and re-established through this CAP analysis

DEPARTMENTAL EXPENSE DETAIL
Notes
Spread
Method
Citywide
Accounts Payable
Services
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
11 - EXP

Page 126 ends

Richmond City CouncilNovember 7, 2023

Richmond City Council
November 7, 2023