Agenda — Richmond City Council, November 7, 2023 (part 4 of 14)

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-176- Accounts Payable First Second
Allocation Allocation Total
Departmental Expenditures $ 104,790 $ 104,790 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 850 238 1,088 0001-141- City Clerk 643 198 841 0001-151- City Attorney 1,806 407 2,213 0001-171- Finance Administration 367 122 489 0001-172- Accounting 399 80 479 0001-173- Budget/Operating 166 44 210 0001-174- Payroll 814 271 1,085 0001-175- Treasury/Cash Management - - - 0001-176- Accounts Payable - - 0001-177- Rev Collection - - 0001-178- Purchasing - - 0001-181- Human Resources 3,093 3,093 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services 8,403 8,403 0001-261- Information Technology Administration 3,741 3,741 0001-262- Telecommunications 4,445 4,445 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 32,108 32,108 Total Incoming Costs $ 5,046 $ 53,150 $ 58,196 Total Costs to be Allocated $ 109,836 $ 53,150 $ 162,986

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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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 Accounts Payable Services 11.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 93 0.308% 338 338 338 0001-141- City Clerk 173 0.573% 630 630 630 0001-151- City Attorney 232 0.769% 844 844 844 0001-171- Finance Administration 160 0.530% 582 582 582 0001-172- Accounting 5 0.017% 18 18 18 0001-173- Budget/Operating - 0.000% - - - 0001-174- Payroll - 0.000% - - - 0001-175- Treasury/Cash Management 21 0.070% 76 76 76 0001-176- Accounts Payable - 0.000% - - - 0001-177- Rev Collection 42 0.139% 153 153 76 229 0001-178- Purchasing 8 0.027% 29 29 14 44 0001-181- Human Resources 418 1.385% 1,521 1,521 753 2,274 0001-232- Facility Maintenance and Administration 5,092 16.871% 18,530 18,530 9,175 27,705 0001-235- Equipment Services/Fleet Services 1,852 6.136% 6,740 6,740 3,337 10,077 0001-261- Information Technology Administration 179 0.593% 651 651 323 974 0001-262- Telecommunications 886 2.936% 3,224 3,224 1,596 4,821 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 84 0.278% 306 306 151 457 0001-907, 908- Non-Departmental 6,693 22.175% 24,357 24,357 12,060 36,416

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 27 0.089% 98 98 49 147 0001-105- COUNCIL/CITY COUNCIL DIV 128 0.424% 466 466 231 696 0001-121- POLICE COMMISSION DIV 3 0.010% 11 11 5 16 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 199 0.659% 724 724 359 1,083 0001-191- GF-POLICE ADMIN DIV 1,732 5.739% 6,303 6,303 3,121 9,424 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 62 0.205% 226 226 112 337 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 7 0.023% 25 25 13 38 0001-197- CAD DISPATCH SYST/COMM POL DIV 52 0.172% 189 189 94 283 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 11 0.036% 40 40 20 60 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 68 0.225% 247 247 123 370 0001-204- GF-FIRE/ SUPPORT DIV 203 0.673% 739 739 366 1,105 0001-205- GF-FIRE/TRAINING DIV 4 0.013% 15 15 7 22 0001-206- GF-FIRE/OF. OF EMS DIV 1 0.003% 4 4 2 5 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 69 0.229% 251 251 124 375 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 13 0.043% 47 47 23 71 0001-231- GF-PW ADMIN-DIV 220 0.729% 801 801 396 1,197 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 1,120 3.711% 4,076 4,076 2,018 6,094 0001-234- IT GIS 316 1.047% 1,150 1,150 569 1,719 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 137 0.454% 499 499 247 745 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 13 0.043% 47 47 23 71 0001-241- GF-LIB&CL SVC/L-ADM DIV 128 0.424% 466 466 231 696 0001-242- GF-LS/REF SVCS(S-DIV) 780 2.584% 2,839 2,839 1,405 4,244 0001-243- GF-LIB&CL SVCS/LEAP DIV 18 0.060% 66 66 32 98 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 185 0.613% 673 673 333 1,007 0001-253- CM&NB/BOOKER T CTR (S-DIV) 213 0.706% 775 775 384 1,159 0001-255- GF-CM TRANSPORTATN OPERATIONS 34 0.113% 124 124 61 185 0001-254- GF-REC/SPCL EVENTS (S-DIV) 55 0.182% 200 200 99 299 0001-176- Accounts Payable
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Fiscal Year 2023-24
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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 0001-176- Accounts Payable
0001-256- RECREATION SVCS/AQUATICS 49 0.162% 178 178 88 267 0001-257- RECREATION SVCS/CONVENTION CTR 9 0.030% 33 33 16 49 0001-259- RECREATION SVCS/PLUNGE 32 0.106% 116 116 58 174 0001-260- RECREATION SVCS/CITIES OF SRVC 38 0.126% 138 138 68 207 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 58 0.192% 211 211 105 316 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 70 0.232% 255 255 126 381 0001-364- GF-ECON DEV/PUBLIC ART DIV 39 0.129% 142 142 70 212 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 47 0.156% 171 171 85 256 0001-371- INTERNAL SERVICES-ADMIN 17 0.056% 62 62 31 92 0001-910- GF-NON-DEPT/CITY FESTIVAL 2 0.007% 7 7 4 11 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 218 0.722% 793 793 393 1,186 1003- TRANSPORTATION OPERATIONS 106 0.351% 386 386 191 577 1004- ASSET SEIZURE FUND 1 0.003% 4 4 2 5 1005- LIBRARY FUND 121 0.401% 440 440 218 658 1006- OUTSIDE FUNDED SVCS - GRANTS 290 0.961% 1,055 1,055 523 1,578 1007- EMERGENCY MED SERV 52 0.172% 189 189 94 283 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 19 0.063% 69 69 34 103 1012- HILLTOP LANDSCAPE MAINT DIST 171 0.567% 622 622 308 930 1013- FIRE DEPT HAZMAT GRANT 5 0.017% 18 18 9 27 1015- MARINA BAY LNDSCP&LIGHTDIST FD 260 0.861% 946 946 468 1,415 1017- CHEVRON MODERNIZATN PROJ & CIA 134 0.444% 488 488 241 729 1018- RENT CONTROL 180 0.596% 655 655 324 979 1019- SBI RMRA CAP IMPROVEMENT 62 0.205% 226 226 112 337 1050- CR-PLANNING & BUILDING 806 2.670% 2,933 2,933 1,452 4,385 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 119 0.394% 433 433 214 647 1055- ENCROACHMENTS SVCS 36 0.119% 131 131 65 196 1200- COR HOUSING ADMINISTRATION 56 0.186% 204 204 101 305 1201- CDBG 17 0.056% 62 62 31 92 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 6 0.020% 22 22 11 33 1205- EMPLOYMENT & TRAINING 596 1.975% 2,169 2,169 1,074 3,243 1207- NEIGHBORHOOD STAB(CITY) 2 0.007% 7 7 4 11 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 19 0.063% 69 69 34 103 1303- KIDS FIRST INITIATIVE 43 0.142% 156 156 77 234 1304- EMERGENCY OPE & DISASTR RECVRY 66 0.219% 240 240 119 359 1305- PUBLIC ART 21 0.070% 76 76 38 114 1306- AMERICAN RESCUE PLAN ACT 11 0.036% 40 40 20 60 2001- GENERAL CAPITAL FUND 22 0.073% 80 80 40 120 2002- MEASURE J 66 0.219% 240 240 119 359 2110- IMPACT FEE - PARK 1 0.003% 4 4 2 5 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 30 0.099% 109 109 54 163 2113- IMPACT FEE - FIRE 3 0.010% 11 11 5 16 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC 1 0.003% 4 4 2 5 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY 7 0.023% 25 25 13 38 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER 6 0.020% 22 22 11 33 2125- IRON TRIANGLE/EPA PROGRAMS 1 0.003% 4 4 2 5 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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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 0001-176- Accounts Payable
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 251 0.832% 913 913 452 1,366 4003- WASTEWATER 739 2.448% 2,689 2,689 1,332 4,021 4005- MARINA - 0.000% - - - - 4006- STORM WATER 96 0.318% 349 349 173 522 4008- KCRT - CABLE TELEVIS 140 0.464% 509 509 252 762 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND 23 0.076% 84 84 41 125 4401- RHA-HACIENDA 18 0.060% 66 66 32 98 4404- RHA-NEVIN PLAZA 625 2.071% 2,274 2,274 1,126 3,401 4405- RHA-NYSTROM VILLAGE 511 1.693% 1,860 1,860 921 2,780 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 316 1.047% 1,150 1,150 569 1,719 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 214 0.709% 779 779 386 1,164 5003- EQUIPMENT SERVICES 24 0.080% 87 87 43 131 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 4 0.013% 15 15 7 22 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 107 0.355% 389 389 193 582 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 177 0.586% 644 644 319 963 6103- SA - CAPITAL PROJECT FUNDS 68 0.225% 247 247 123 370 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 1 0.003% 4 4 2 5 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 1 0.003% 4 4 2 5 6405- SA-DS 2021B TAXABLE BONDS is new 1 0.003% 4 4 2 5 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER 1,215 4.026% 4,422 4,422 2,189 6,611 Total 30,182 100.000% $ 109,836 $ - $ 109,836 $ 53,150 $ 162,986 Allocation Basis: FY 21-22 Total Accounts Payable Invoices per Fund/Department Source of Allocation: 6_ap101- invoices by date by org code fy 21-22_NBS Prepared by NBS for the City of Richmond
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-176- Accounts Payable

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 338 338 0001-141- City Clerk 630 630 0001-151- City Attorney 844 844 0001-171- Finance Administration 582 582 0001-172- Accounting 18 18 0001-173- Budget/Operating - - 0001-174- Payroll - - 0001-175- Treasury/Cash Management 76 76 0001-176- Accounts Payable - - 0001-177- Rev Collection 229 229 0001-178- Purchasing 44 44 0001-181- Human Resources 2,274 2,274 0001-232- Facility Maintenance and Administration 27,705 27,705 0001-235- Equipment Services/Fleet Services 10,077 10,077 0001-261- Information Technology Administration 974 974 0001-262- Telecommunications 4,821 4,821 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 457 457 0001-907, 908- Non-Departmental 36,416 36,416

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 147 147 0001-105- COUNCIL/CITY COUNCIL DIV 696 696 0001-121- POLICE COMMISSION DIV 16 16 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,083 1,083 0001-191- GF-POLICE ADMIN DIV 9,424 9,424 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION 337 337 0001-194- GF-POLICE-COPS GRANT - - 0001-196- GF-POLICE/REGULATORY 38 38 0001-197- CAD DISPATCH SYST/COMM POL DIV 283 283 0001-199- GF-PARKING ENFORCEMENT DIV - - 0001-201- GF-FIRE/ADMIN DIV 60 60 0001-202- GF-FIRE/SUPRESSN DIV - - 0001-203- GF-FIRE PREVENTION DIV 370 370 0001-204- GF-FIRE/ SUPPORT DIV 1,105 1,105 0001-205- GF-FIRE/TRAINING DIV 22 22 0001-206- GF-FIRE/OF. OF EMS DIV 5 5 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 375 375 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 71 71 0001-231- GF-PW ADMIN-DIV 1,197 1,197 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 6,094 6,094 0001-234- IT GIS 1,719 1,719 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 745 745 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 71 71 0001-241- GF-LIB&CL SVC/L-ADM DIV 696 696 0001-242- GF-LS/REF SVCS(S-DIV) 4,244 4,244 0001-243- GF-LIB&CL SVCS/LEAP DIV 98 98 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 1,007 1,007 0001-253- CM&NB/BOOKER T CTR (S-DIV) 1,159 1,159 0001-255- GF-CM TRANSPORTATN OPERATIONS 185 185 0001-254- GF-REC/SPCL EVENTS (S-DIV) 299 299 0001-256- RECREATION SVCS/AQUATICS 267 267

ALLOCATION SUMMARY
Total
Citywide
Accounts Payable
Services
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
11 - Summary

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-176- Accounts Payable

ALLOCATION SUMMARY
Total
Citywide
Accounts Payable
Services
0001-257- RECREATION SVCS/CONVENTION CTR 49 49 0001-259- RECREATION SVCS/PLUNGE 174 174 0001-260- RECREATION SVCS/CITIES OF SRVC 207 207 0001-291- GF-ADMINISTRATIVE SERVICES - - 0001-292- GF-STREET SWEEPING - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 316 316 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 381 381 0001-364- GF-ECON DEV/PUBLIC ART DIV 212 212 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 256 256 0001-371- INTERNAL SERVICES-ADMIN 92 92 0001-910- GF-NON-DEPT/CITY FESTIVAL 11 11 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX 1,186 1,186 1003- TRANSPORTATION OPERATIONS 577 577 1004- ASSET SEIZURE FUND 5 5 1005- LIBRARY FUND 658 658 1006- OUTSIDE FUNDED SVCS - GRANTS 1,578 1,578 1007- EMERGENCY MED SERV 283 283 1009- VEOLIA MITIGATION - - 1010- N.RICHMOND WASTE 103 103 1012- HILLTOP LANDSCAPE MAINT DIST 930 930 1013- FIRE DEPT HAZMAT GRANT 27 27 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,415 1,415 1017- CHEVRON MODERNIZATN PROJ & CIA 729 729 1018- RENT CONTROL 979 979 1019- SBI RMRA CAP IMPROVEMENT 337 337 1050- CR-PLANNING & BUILDING 4,385 4,385 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS 647 647 1055- ENCROACHMENTS SVCS 196 196 1200- COR HOUSING ADMINISTRATION 305 305 1201- CDBG 92 92 1202- HOME PROGRAM - - 1203- NEIGHBORHOOD STABILIZATION 33 33 1205- EMPLOYMENT & TRAINING 3,243 3,243 1207- NEIGHBORHOOD STAB(CITY) 11 11 1208- SUCCESSOR HOUSING AGNCY - - 1209- CAL-HOME - - 1301- HOUSING/RENTAL ASSISTANCE PROG - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 103 103 1303- KIDS FIRST INITIATIVE 234 234 1304- EMERGENCY OPE & DISASTR RECVRY 359 359 1305- PUBLIC ART 114 114 1306- AMERICAN RESCUE PLAN ACT 60 60 2001- GENERAL CAPITAL FUND 120 120 2002- MEASURE J 359 359 2110- IMPACT FEE - PARK 5 5 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 163 163 2113- IMPACT FEE - FIRE 16 16 2114- IMPACT FEE - POLICE - - 2115- IMPACT FEE - COMM/AQUATC 5 5 2116- IMPACT FEE - PARKS/OPEN - - 2117- IMPACT FEE - LIBRARY 38 38 2119- IMPACT FEE - STORM DRAINAGE - - 2120- IMPACT FEE - WASTEWATER 33 33 2125- IRON TRIANGLE/EPA PROGRAMS 5 5 2126- COR-HOUSING DEPT CIP FUND - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-176- Accounts Payable

ALLOCATION SUMMARY
Total
Citywide
Accounts Payable
Services
3001- DS - 2005 TAXABLE POB - - 3002- DS - 99A PENSION OBLIG BOND - - 3005- DS - 2007 CIVIC CENTER - - 4001- PORT OF RICHMOND 1,366 1,366 4003- WASTEWATER 4,021 4,021 4005- MARINA - - 4006- STORM WATER 522 522 4008- KCRT - CABLE TELEVIS 762 762 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4201- RHA-CAPITAL FUND 125 125 4401- RHA-HACIENDA 98 98 4404- RHA-NEVIN PLAZA 3,401 3,401 4405- RHA-NYSTROM VILLAGE 2,780 2,780 4406- RHA-RICHMOND VILLAGE ONE - - 4407- RHA-RICHMOND VILLAGE TWO - - 4408- RHA-RICHMOND VILLAGE THREE - - 4501- RHA-CENTRAL OFFICE COST CNTR 1,719 1,719 4502- RHA-HOUSING (RAD) CORPORATION - - 5001- INSURANCE RESERVES 1,164 1,164 5003- EQUIPMENT SERVICES 131 131 5008- COMPENSATED ABSENCES - - 6001- GENERAL TRUST & AGENCY - - 6004- COMMISSION ON AGING 22 22 6005- SEAVER GALLERY TRUST FUND - - 6007- SENIOR TRUST DEPOSIT 582 582 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 963 963 6103- SA - CAPITAL PROJECT FUNDS 370 370 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 5 5 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 5 5 6405- SA-DS 2021B TAXABLE BONDS is new 5 5 6996- SUCCESSOR AGENCY - GLTDAG - - 9102- CITY OF RICHMOND - GFAAG - - AO- ALL OTHER 6,611 6,611 Total $ 162,986 $ 162,986
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-177- Rev Collection
Distribution Percentage 100.00%
Expense Type $
Personnel
400002 - SALARIES & WAGES/Mgmt-Local 21 118,412$ S 118,412$ 400003 - SALARIES & WAGES/Local 1021 160,987 S 160,987 400006 - SALARIES & WAGES/PT- Temp 109,651 S 109,651 400011 - COMP ABSENCES/Vacation Leave - S - 400012 - COMP ABSENCES/Sick Leave - S - 400014 - COMP ABSENCES/Floating Holiday - S - 400016 - COMP ABSENCES/Comp Leave - S - 400031 - OVERTIME/General 5,016 S 5,016
400048 - OTHER PAY/Bilingual Pay 4,177 S 4,177 400050 - OTHER PAY/Medical Flex 200 S 200 400058 - OTHER PAY/Bonuses 15,200 S 15,200
400066 - OTHER PAY/Assign Diff-non-PERS 4,122 S 4,122 400103 - P-ROLL BEN/Medicare Tax-ER Shr 6,116 S 6,116 400105 - P-ROLL BEN/Health Insurance Be 76,829 S 76,829 400106 - P-ROLL BEN/Dental Insurance 7,234 S 7,234 400109 - P-ROLL BEN/Employee Assistance 104 S 104 400110 - P-ROLL BEN/Professional Dev-Mg 750 S 750 400111 - P-ROLL BEN/Vision 877 S 877
400112 - P-ROLL BEN/Life Insurance 684 S 684 400114 - P-ROLL BEN/Long Term Disabilit 1,961 S 1,961 400116 - P-ROLL BEN/Unemployment Ins 1,088 S 1,088 400117 - P-ROLL BEN/Personal/Prof Dev 2,699 S 2,699 400121 - P-ROLL BEN/Worker Comp-Clerica 20,421 S 20,421 400122 - P-ROLL BEN/Worker Comp-Prof 6,868 S 6,868 400124 - P-ROLL BEN/CON-MEDICL EE Share - S - 400127 - P-ROLL BEN/OPEB 9,886 S 9,886
400130 - P-ROLL BEN/PARS Benefits 1,441 S 1,441 400131 - P-ROLL BEN/CON-OPEB-EE Share - S - 400149 - P-ROLL BEN/PERS-Misc 36,949 S 36,949 400151 - P-ROLL BEN/PERS-Misc (UAL) 107,403 S 107,403 Subtotal Personnel Cost 699,075$ 699,075$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 198,937$ S 198,937$ 400211 - PROF SVCS/Asmt Collection Fee - S - 400243 - TRAVEL & TRNG/Conf, Mtng Trng - S - 400246 - TRAVEL & TRNG/Registration Fee 1,996 S 1,996 400261 - DUES & PUB/Membership & Dues - S - 400290 - ADM EXP/Courier-Delivery Svcs 16,251 S 16,251 400592 - COST POOL/(CON)-Admin Charges (287,749) S (287,749) Subtotal Operating Cost (70,565)$ (70,565)$

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Revenue
Collection
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-177- Rev Collection
Distribution Percentage 100.00%
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Revenue
Collection
Disallowed Expenses
400201 - PROF SVCS/Professional Svcs (7,500)$ [1] (7,500)$ 400592 - COST POOL/(CON)-Admin Charges 287,749 [2] 287,749 Subtotal Disallowed Costs 280,249$ 280,249$
DEPARTMENTAL EXPENDITURES 908,759$ 908,759$
Reallocation of Incoming Costs
First Allocation 41,149$ 949,908$
Unallocated Costs -$ -$
Subtotal of First Allocation 41,149$ 949,908$ Second Allocation 381,982$ 381,982$
Unallocated Costs -$ -$
Subtotal of Second Allocation 381,982$ 381,982$ TOTAL FUNCTIONAL COSTS 1,331,890$ 1,331,890$
[1] Disallowed as SB90 claims prep expense has an applicable credit [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
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-177- Rev Collection First Second
Allocation Allocation Total
Departmental Expenditures $ 908,759 $ 908,759 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 6,533 1,828 8,361 0001-141- City Clerk 4,944 1,523 6,467 0001-151- City Attorney 13,881 3,129 17,010 0001-171- Finance Administration 3,213 1,066 4,278 0001-172- Accounting 3,924 783 4,706 0001-173- Budget/Operating 1,454 383 1,837 0001-174- Payroll 6,103 2,036 8,139 0001-175- Treasury/Cash Management 944 207 1,151 0001-176- Accounts Payable 153 76 229 0001-177- Rev Collection 1,161 1,161 0001-178- Purchasing 1,709 1,709 0001-181- Human Resources 22,532 22,532 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services 63,021 63,021 0001-261- Information Technology Administration 13,095 13,095 0001-262- Telecommunications 33,336 33,336 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 236,098 236,098 Total Incoming Costs $ 41,149 $ 381,982 $ 423,131 Total Costs to be Allocated $ 949,908 $ 381,982 $ 1,331,890

COSTS TO BE ALLOCATED
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Fiscal Year 2023-24
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Page 136 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 63,619 0.040% 381 381 381 0001-141- City Clerk 222,894 0.140% 1,333 1,333 1,333 0001-151- City Attorney 928,469 0.585% 5,555 5,555 5,555 0001-171- Finance Administration 252,710 0.159% 1,512 1,512 1,512 0001-172- Accounting 287,385 0.181% 1,719 1,719 1,719 0001-173- Budget/Operating - 0.000% - - - 0001-174- Payroll - 0.000% - - - 0001-175- Treasury/Cash Management 84,255 0.053% 504 504 504 0001-176- Accounts Payable - 0.000% - - - 0001-177- Rev Collection 194,020 0.122% 1,161 1,161 1,161 0001-178- Purchasing 30,970 0.020% 185 185 75 261 0001-181- Human Resources 885,044 0.557% 5,295 5,295 2,157 7,452 0001-232- Facility Maintenance and Administration 5,142,191 3.239% 30,763 30,763 12,531 43,295 0001-235- Equipment Services/Fleet Services 23,594,313 14.860% 141,155 141,155 57,498 198,653 0001-261- Information Technology Administration 1,706,597 1.075% 10,210 10,210 4,159 14,369 0001-262- Telecommunications 1,270,907 0.800% 7,603 7,603 3,097 10,700 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 119,634 0.075% 716 716 292 1,007 0001-907, 908- Non-Departmental 4,584,968 2.888% 27,430 27,430 11,173 38,603

RECEIVING BUDGET UNITS -
0001-101- OFFICE OF THE MAYOR 9,415 0.006% 56 56 23 79 0001-105- COUNCIL/CITY COUNCIL DIV 129,122 0.081% 772 772 315 1,087 0001-121- POLICE COMMISSION DIV 2,917 0.002% 17 17 7 25 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% 85,228 85,228 34,717 119,945 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 307,588 0.194% 1,840 1,840 750 2,590 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 666 0.000% 4 4 2 6 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% 33 33 13 46 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 93,357 0.059% 559 559 228 786 0001-204- GF-FIRE/ SUPPORT DIV 405,005 0.255% 2,423 2,423 987 3,410 0001-205- GF-FIRE/TRAINING DIV 18,892 0.012% 113 113 46 159 0001-206- GF-FIRE/OF. OF EMS DIV 3,425 0.002% 20 20 8 29 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 79,059 0.050% 473 473 193 666 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 19,046 0.012% 114 114 46 160 0001-231- GF-PW ADMIN-DIV 74,007 0.047% 443 443 180 623 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,486,894 2.826% 26,843 26,843 10,934 37,777 0001-234- IT GIS 608,636 0.383% 3,641 3,641 1,483 5,124 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 406,795 0.256% 2,434 2,434 991 3,425 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 694 0.000% 4 4 2 6 0001-241- GF-LIB&CL SVC/L-ADM DIV 152,720 0.096% 914 914 372 1,286 0001-242- GF-LS/REF SVCS(S-DIV) 726,555 0.458% 4,347 4,347 1,771 6,117 0001-243- GF-LIB&CL SVCS/LEAP DIV 4,624 0.003% 28 28 11 39 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 224,894 0.142% 1,345 1,345 548 1,893 0001-253- CM&NB/BOOKER T CTR (S-DIV) 198,951 0.125% 1,190 1,190 485 1,675 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) 94,863 0.060% 568 568 231 799 0001-177- Rev Collection
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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 0001-177- Rev Collection
0001-256- RECREATION SVCS/AQUATICS 31,317 0.020% 187 187 76 264 0001-257- RECREATION SVCS/CONVENTION CTR 25,532 0.016% 153 153 62 215 0001-259- RECREATION SVCS/PLUNGE 19,097 0.012% 114 114 47 161 0001-260- RECREATION SVCS/CITIES OF SRVC 87,049 0.055% 521 521 212 733 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% 86 86 35 121 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 1,516,218 0.955% 9,071 9,071 3,695 12,766 1003- TRANSPORTATION OPERATIONS - 0.000% - - - - 1004- ASSET SEIZURE FUND 6,434 0.004% 38 38 16 54 1005- LIBRARY FUND 272,755 0.172% 1,632 1,632 665 2,296 1006- OUTSIDE FUNDED SVCS - GRANTS 1,583,276 0.997% 9,472 9,472 3,858 13,330 1007- EMERGENCY MED SERV 265,858 0.167% 1,591 1,591 648 2,238 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 4,677 0.003% 28 28 11 39 1012- HILLTOP LANDSCAPE MAINT DIST 465,647 0.293% 2,786 2,786 1,135 3,921 1013- FIRE DEPT HAZMAT GRANT 20,907 0.013% 125 125 51 176 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,142,858 0.720% 6,837 6,837 2,785 9,622 1017- CHEVRON MODERNIZATN PROJ & CIA 619,487 0.390% 3,706 3,706 1,510 5,216 1018- RENT CONTROL 372,780 0.235% 2,230 2,230 908 3,139 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 3,841,697 2.420% 22,983 22,983 9,362 32,345 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 15,010,840 9.454% 89,803 89,803 36,581 126,384 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION 70,969 0.045% 425 425 173 598 1201- CDBG 356,701 0.225% 2,134 2,134 869 3,003 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 15,157 0.010% 91 91 37 128 1205- EMPLOYMENT & TRAINING 2,887,677 1.819% 17,276 17,276 7,037 24,313 1207- NEIGHBORHOOD STAB(CITY) 7,063 0.004% 42 42 17 59 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% 1,966 1,966 801 2,767 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% 1,671 1,671 681 2,352 2002- MEASURE J 2,097,259 1.321% 12,547 12,547 5,111 17,658 2110- IMPACT FEE - PARK 15,000 0.009% 90 90 37 126 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 368,421 0.232% 2,204 2,204 898 3,102 2113- IMPACT FEE - FIRE 47,058 0.030% 282 282 115 396 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC 9,900 0.006% 59 59 24 83 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY 10,644 0.007% 64 64 26 90 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER 508,274 0.320% 3,041 3,041 1,239 4,279 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
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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 0001-177- Rev Collection
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% 3,388 3,388 1,380 4,768 4003- WASTEWATER 42,841,898 26.982% 256,304 256,304 104,403 360,708 4005- MARINA - 0.000% - - - - 4006- STORM WATER 1,128,641 0.711% 6,752 6,752 2,750 9,503 4008- KCRT - CABLE TELEVIS 310,598 0.196% 1,858 1,858 757 2,615 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND 213,600 0.135% 1,278 1,278 521 1,798 4401- RHA-HACIENDA 147,090 0.093% 880 880 358 1,238 4404- RHA-NEVIN PLAZA 1,615,985 1.018% 9,668 9,668 3,938 13,606 4405- RHA-NYSTROM VILLAGE 586,803 0.370% 3,511 3,511 1,430 4,941 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% 502 502 205 707 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 14,043,726 8.845% 84,018 84,018 34,224 118,241 5003- EQUIPMENT SERVICES 537,850 0.339% 3,218 3,218 1,311 4,528 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 4,205 0.003% 25 25 10 35 6005- SEAVER GALLERY TRUST FUND 70,556 0.044% 422 422 172 594 6007- SENIOR TRUST DEPOSIT 113,539 0.072% 679 679 277 956 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% 477 477 194 671 6103- SA - CAPITAL PROJECT FUNDS 324,492 0.204% 1,941 1,941 791 2,732 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% 6 6 2 8 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% 12,796 12,796 5,212 18,009 Total $ 158,779,398 100.000% $ 949,908 $ - $ 949,908 $ 381,982 $ 1,331,890 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
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-177- Rev Collection

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 381 381 0001-141- City Clerk 1,333 1,333 0001-151- City Attorney 5,555 5,555 0001-171- Finance Administration 1,512 1,512 0001-172- Accounting 1,719 1,719 0001-173- Budget/Operating - - 0001-174- Payroll - - 0001-175- Treasury/Cash Management 504 504 0001-176- Accounts Payable - - 0001-177- Rev Collection 1,161 1,161 0001-178- Purchasing 261 261 0001-181- Human Resources 7,452 7,452 0001-232- Facility Maintenance and Administration 43,295 43,295 0001-235- Equipment Services/Fleet Services 198,653 198,653 0001-261- Information Technology Administration 14,369 14,369 0001-262- Telecommunications 10,700 10,700 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1,007 1,007 0001-907, 908- Non-Departmental 38,603 38,603

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 79 79 0001-105- COUNCIL/CITY COUNCIL DIV 1,087 1,087 0001-121- POLICE COMMISSION DIV 25 25 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - - 0001-191- GF-POLICE ADMIN DIV 119,945 119,945 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION 2,590 2,590 0001-194- GF-POLICE-COPS GRANT - - 0001-196- GF-POLICE/REGULATORY 6 6 0001-197- CAD DISPATCH SYST/COMM POL DIV - - 0001-199- GF-PARKING ENFORCEMENT DIV - - 0001-201- GF-FIRE/ADMIN DIV 46 46 0001-202- GF-FIRE/SUPRESSN DIV - - 0001-203- GF-FIRE PREVENTION DIV 786 786 0001-204- GF-FIRE/ SUPPORT DIV 3,410 3,410 0001-205- GF-FIRE/TRAINING DIV 159 159 0001-206- GF-FIRE/OF. OF EMS DIV 29 29 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 666 666 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 160 160 0001-231- GF-PW ADMIN-DIV 623 623 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 37,777 37,777 0001-234- IT GIS 5,124 5,124 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 3,425 3,425 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 6 6 0001-241- GF-LIB&CL SVC/L-ADM DIV 1,286 1,286 0001-242- GF-LS/REF SVCS(S-DIV) 6,117 6,117 0001-243- GF-LIB&CL SVCS/LEAP DIV 39 39 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 1,893 1,893 0001-253- CM&NB/BOOKER T CTR (S-DIV) 1,675 1,675 0001-255- GF-CM TRANSPORTATN OPERATIONS - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) 799 799

ALLOCATION SUMMARY
Total
Citywide
Revenue
Collection
Services
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
12 - Summary

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281
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-177- Rev Collection

ALLOCATION SUMMARY
Total
Citywide
Revenue
Collection
Services
0001-256- RECREATION SVCS/AQUATICS 264 264 0001-257- RECREATION SVCS/CONVENTION CTR 215 215 0001-259- RECREATION SVCS/PLUNGE 161 161 0001-260- RECREATION SVCS/CITIES OF SRVC 733 733 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 121 121 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX 12,766 12,766 1003- TRANSPORTATION OPERATIONS - - 1004- ASSET SEIZURE FUND 54 54 1005- LIBRARY FUND 2,296 2,296 1006- OUTSIDE FUNDED SVCS - GRANTS 13,330 13,330 1007- EMERGENCY MED SERV 2,238 2,238 1009- VEOLIA MITIGATION - - 1010- N.RICHMOND WASTE 39 39 1012- HILLTOP LANDSCAPE MAINT DIST 3,921 3,921 1013- FIRE DEPT HAZMAT GRANT 176 176 1015- MARINA BAY LNDSCP&LIGHTDIST FD 9,622 9,622 1017- CHEVRON MODERNIZATN PROJ & CIA 5,216 5,216 1018- RENT CONTROL 3,139 3,139 1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 32,345 32,345 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS 126,384 126,384 1055- ENCROACHMENTS SVCS - - 1200- COR HOUSING ADMINISTRATION 598 598 1201- CDBG 3,003 3,003
1202- HOME PROGRAM - - 1203- NEIGHBORHOOD STABILIZATION 128 128 1205- EMPLOYMENT & TRAINING 24,313 24,313 1207- NEIGHBORHOOD STAB(CITY) 59 59 1208- SUCCESSOR HOUSING AGNCY - - 1209- CAL-HOME - - 1301- HOUSING/RENTAL ASSISTANCE PROG - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 2,767 2,767 1303- KIDS FIRST INITIATIVE - - 1304- EMERGENCY OPE & DISASTR RECVRY - - 1305- PUBLIC ART - - 1306- AMERICAN RESCUE PLAN ACT - - 2001- GENERAL CAPITAL FUND 2,352 2,352 2002- MEASURE J 17,658 17,658 2110- IMPACT FEE - PARK 126 126 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 3,102 3,102 2113- IMPACT FEE - FIRE 396 396 2114- IMPACT FEE - POLICE - - 2115- IMPACT FEE - COMM/AQUATC 83 83 2116- IMPACT FEE - PARKS/OPEN - - 2117- IMPACT FEE - LIBRARY 90 90 2119- IMPACT FEE - STORM DRAINAGE - - 2120- IMPACT FEE - WASTEWATER 4,279 4,279 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
12 - Summary

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-177- Rev Collection

ALLOCATION SUMMARY
Total
Citywide
Revenue
Collection
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 4,768 4,768 4003- WASTEWATER 360,708 360,708
4005- MARINA - - 4006- STORM WATER 9,503 9,503 4008- KCRT - CABLE TELEVIS 2,615 2,615 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4201- RHA-CAPITAL FUND 1,798 1,798 4401- RHA-HACIENDA 1,238 1,238 4404- RHA-NEVIN PLAZA 13,606 13,606 4405- RHA-NYSTROM VILLAGE 4,941 4,941 4406- RHA-RICHMOND VILLAGE ONE - - 4407- RHA-RICHMOND VILLAGE TWO - - 4408- RHA-RICHMOND VILLAGE THREE - - 4501- RHA-CENTRAL OFFICE COST CNTR 707 707 4502- RHA-HOUSING (RAD) CORPORATION - - 5001- INSURANCE RESERVES 118,241 118,241 5003- EQUIPMENT SERVICES 4,528 4,528 5008- COMPENSATED ABSENCES - - 6001- GENERAL TRUST & AGENCY - - 6004- COMMISSION ON AGING 35 35 6005- SEAVER GALLERY TRUST FUND 594 594 6007- SENIOR TRUST DEPOSIT 956 956 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 671 671 6103- SA - CAPITAL PROJECT FUNDS 2,732 2,732 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 8 8 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 18,009 18,009
Total $ 1,331,890 $ 1,331,890
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-178- Purchasing
Distribution Percentage 100.00%
Expense Type $
Personnel
400002 - SALARIES & WAGES/Mgmt-Local 21 98,472$ S 98,472$ 400003 - SALARIES & WAGES/Local 1021 89,798 S 89,798 400048 - OTHER PAY/Bilingual Pay 2,400 S 2,400 400058 - OTHER PAY/Bonuses 7,600 S 7,600 400079 - COMP ABSENCES/WC-Professional 932 S 932 400103 - P-ROLL BEN/Medicare Tax-ER Shr 2,982 S 2,982 400105 - P-ROLL BEN/Health Insurance Be 53,014 S 53,014 400106 - P-ROLL BEN/Dental Insurance 3,774 S 3,774 400109 - P-ROLL BEN/Employee Assistance 54 S 54 400110 - P-ROLL BEN/Professional Dev-Mg 750 S 750 400111 - P-ROLL BEN/Vision 458 S 458
400112 - P-ROLL BEN/Life Insurance 480 S 480 400114 - P-ROLL BEN/Long Term Disabilit 1,346 S 1,346 400116 - P-ROLL BEN/Unemployment Ins 329 S 329 400117 - P-ROLL BEN/Personal/Prof Dev 750 S 750 400118 - P-ROLL BEN/WC-Injury Appointmt 4,475 S 4,475 400121 - P-ROLL BEN/Worker Comp-Clerica 7,031 S 7,031 400122 - P-ROLL BEN/Worker Comp-Prof 5,830 S 5,830 400124 - P-ROLL BEN/CON-MEDICL EE Share - S - 400127 - P-ROLL BEN/OPEB 6,760 S 6,760
400131 - P-ROLL BEN/CON-OPEB-EE Share - S - 400149 - P-ROLL BEN/PERS-Misc 25,549 S 25,549 400151 - P-ROLL BEN/PERS-Misc (UAL) 53,701 S 53,701 Subtotal Personnel Cost 366,486$ 366,486$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 26,741$ S 26,741$ 400241 - TRAVEL & TRNG/Meal Allowance - S - 400242 - TRAVEL & TRNG/Mileage (337) S (337) 400243 - TRAVEL & TRNG/Conf, Mtng Trng - S - 400246 - TRAVEL & TRNG/Registration Fee 590 S 590 400261 - DUES & PUB/Membership & Dues 905 S 905 400592 - COST POOL/(CON)-Admin Charges (45,804) S (45,804) Subtotal Operating Cost (17,905)$ (17,905)$
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 45,804$ [1] 45,804$ Subtotal Disallowed Costs 45,804$ 45,804$
DEPARTMENTAL EXPENDITURES 394,386$ 394,386$
Reallocation of Incoming Costs
First Allocation 9,424$ 403,810$
Unallocated Costs -$ -$
Subtotal of First Allocation 9,424$ 403,810$ Second Allocation 77,636$ 77,636$
Unallocated Costs -$ -$
Subtotal of Second Allocation 77,636$ 77,636$ TOTAL FUNCTIONAL COSTS 481,445$ 481,445$
Notes
[1] Admin charges are excluded and re-established through this CAP analysis

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Purchasing
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-178- Purchasing First Second
Allocation Allocation Total
Departmental Expenditures $ 394,386 $ 394,386 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 1,202 336 1,538 0001-141- City Clerk 910 280 1,189 0001-151- City Attorney 2,554 575 3,129 0001-171- Finance Administration 1,383 459 1,842 0001-172- Accounting 1,571 314 1,884 0001-173- Budget/Operating 626 165 791 0001-174- Payroll 814 271 1,085 0001-175- Treasury/Cash Management 151 33 184 0001-176- Accounts Payable 29 14 44 0001-177- Rev Collection 185 75 261 0001-178- Purchasing 570 570 0001-181- Human Resources 5,093 5,093 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services 8,403 8,403 0001-261- Information Technology Administration 5,612 5,612 0001-262- Telecommunications 4,445 4,445 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 50,991 50,991 Total Incoming Costs $ 9,424 $ 77,636 $ 87,060 Total Costs to be Allocated $ 403,810 $ 77,636 $ 481,445

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

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ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 13 0.917% 3,702 3,702 3,702 0001-141- City Clerk 12 0.846% 3,417 3,417 3,417 0001-151- City Attorney 10 0.705% 2,848 2,848 2,848 0001-171- Finance Administration 9 0.635% 2,563 2,563 2,563 0001-172- Accounting 3 0.212% 854 854 854 0001-173- Budget/Operating - 0.000% - - - 0001-174- Payroll - 0.000% - - - 0001-175- Treasury/Cash Management 7 0.494% 1,993 1,993 1,993 0001-176- Accounts Payable - 0.000% - - - 0001-177- Rev Collection 6 0.423% 1,709 1,709 1,709 0001-178- Purchasing 2 0.141% 570 570 570 0001-181- Human Resources 30 2.116% 8,543 8,543 1,718 10,261 0001-232- Facility Maintenance and Administration 48 3.385% 13,669 13,669 2,748 16,417 0001-235- Equipment Services/Fleet Services 60 4.231% 17,086 17,086 3,435 20,522 0001-261- Information Technology Administration 123 8.674% 35,027 35,027 7,042 42,069 0001-262- Telecommunications 18 1.269% 5,126 5,126 1,031 6,156 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 17 1.199% 4,841 4,841 973 5,814 0001-907, 908- Non-Departmental 21 1.481% 5,980 5,980 1,202 7,183

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 2 0.141% 570 570 115 684 0001-105- COUNCIL/CITY COUNCIL DIV 8 0.564% 2,278 2,278 458 2,736 0001-121- POLICE COMMISSION DIV - 0.000% - - - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 4 0.282% 1,139 1,139 229 1,368 0001-191- GF-POLICE ADMIN DIV 119 8.392% 33,888 33,888 6,813 40,701 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 1 0.071% 285 285 57 342 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV 3 0.212% 854 854 172 1,026 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 2 0.141% 570 570 115 684 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 4 0.282% 1,139 1,139 229 1,368 0001-204- GF-FIRE/ SUPPORT DIV 18 1.269% 5,126 5,126 1,031 6,156 0001-205- GF-FIRE/TRAINING DIV - 0.000% - - - - 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 2 0.141% 570 570 115 684 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 17 1.199% 4,841 4,841 973 5,814 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 55 3.879% 15,663 15,663 3,149 18,812 0001-234- IT GIS 8 0.564% 2,278 2,278 458 2,736 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 8 0.564% 2,278 2,278 458 2,736 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 8 0.564% 2,278 2,278 458 2,736 0001-242- GF-LS/REF SVCS(S-DIV) 41 2.891% 11,676 11,676 2,347 14,023 0001-243- GF-LIB&CL SVCS/LEAP DIV 2 0.141% 570 570 115 684 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 8 0.564% 2,278 2,278 458 2,736 0001-253- CM&NB/BOOKER T CTR (S-DIV) 8 0.564% 2,278 2,278 458 2,736 0001-255- GF-CM TRANSPORTATN OPERATIONS 3 0.212% 854 854 172 1,026 0001-254- GF-REC/SPCL EVENTS (S-DIV) 6 0.423% 1,709 1,709 344 2,052 0001-178- Purchasing
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Fiscal Year 2023-24
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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 0001-178- Purchasing
0001-256- RECREATION SVCS/AQUATICS 4 0.282% 1,139 1,139 229 1,368 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE 4 0.282% 1,139 1,139 229 1,368 0001-260- RECREATION SVCS/CITIES OF SRVC 21 1.481% 5,980 5,980 1,202 7,183 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 6 0.423% 1,709 1,709 344 2,052 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 8 0.564% 2,278 2,278 458 2,736 0001-364- GF-ECON DEV/PUBLIC ART DIV 22 1.551% 6,265 6,265 1,260 7,525 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 7 0.494% 1,993 1,993 401 2,394 0001-371- INTERNAL SERVICES-ADMIN 3 0.212% 854 854 172 1,026 0001-910- GF-NON-DEPT/CITY FESTIVAL 2 0.141% 570 570 115 684 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 7 0.494% 1,993 1,993 401 2,394 1003- TRANSPORTATION OPERATIONS 3 0.212% 854 854 172 1,026 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND 3 0.212% 854 854 172 1,026 1006- OUTSIDE FUNDED SVCS - GRANTS 29 2.045% 8,258 8,258 1,660 9,919 1007- EMERGENCY MED SERV 6 0.423% 1,709 1,709 344 2,052 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 1 0.071% 285 285 57 342 1012- HILLTOP LANDSCAPE MAINT DIST 6 0.423% 1,709 1,709 344 2,052 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 6 0.423% 1,709 1,709 344 2,052 1017- CHEVRON MODERNIZATN PROJ & CIA 72 5.078% 20,504 20,504 4,122 24,626 1018- RENT CONTROL 15 1.058% 4,272 4,272 859 5,130 1019- SBI RMRA CAP IMPROVEMENT 9 0.635% 2,563 2,563 515 3,078 1050- CR-PLANNING & BUILDING 78 5.501% 22,212 22,212 4,466 26,678 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 13 0.917% 3,702 3,702 744 4,446 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION 6 0.423% 1,709 1,709 344 2,052 1201- CDBG 4 0.282% 1,139 1,139 229 1,368 1202- HOME PROGRAM 1 0.071% 285 285 57 342 1203- NEIGHBORHOOD STABILIZATION 2 0.141% 570 570 115 684 1205- EMPLOYMENT & TRAINING 45 3.173% 12,815 12,815 2,576 15,391 1207- NEIGHBORHOOD STAB(CITY) 1 0.071% 285 285 57 342 1208- SUCCESSOR HOUSING AGNCY 1 0.071% 285 285 57 342 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 1 0.071% 285 285 57 342 1303- KIDS FIRST INITIATIVE 16 1.128% 4,556 4,556 916 5,472 1304- EMERGENCY OPE & DISASTR RECVRY 1 0.071% 285 285 57 342 1305- PUBLIC ART 17 1.199% 4,841 4,841 973 5,814 1306- AMERICAN RESCUE PLAN ACT 9 0.635% 2,563 2,563 515 3,078 2001- GENERAL CAPITAL FUND 10 0.705% 2,848 2,848 573 3,420 2002- MEASURE J 7 0.494% 1,993 1,993 401 2,394 2110- IMPACT FEE - PARK 1 0.071% 285 285 57 342 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 8 0.564% 2,278 2,278 458 2,736 2113- IMPACT FEE - FIRE 9 0.635% 2,563 2,563 515 3,078 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC 1 0.071% 285 285 57 342 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY 1 0.071% 285 285 57 342 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER 1 0.071% 285 285 57 342 2125- IRON TRIANGLE/EPA PROGRAMS 1 0.071% 285 285 57 342 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
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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 0001-178- Purchasing
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 37 2.609% 10,537 10,537 2,118 12,655 4003- WASTEWATER 56 3.949% 15,947 15,947 3,206 19,154 4005- MARINA 1 0.071% 285 285 57 342 4006- STORM WATER 7 0.494% 1,993 1,993 401 2,394 4008- KCRT - CABLE TELEVIS 6 0.423% 1,709 1,709 344 2,052 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND 11 0.776% 3,133 3,133 630 3,762 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA 35 2.468% 9,967 9,967 2,004 11,971 4405- RHA-NYSTROM VILLAGE 30 2.116% 8,543 8,543 1,718 10,261 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR - 0.000% - - - - 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 37 2.609% 10,537 10,537 2,118 12,655 5003- EQUIPMENT SERVICES 5 0.353% 1,424 1,424 286 1,710 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 1 0.071% 285 285 57 342 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 6 0.423% 1,709 1,709 344 2,052 6103- SA - CAPITAL PROJECT FUNDS 7 0.494% 1,993 1,993 401 2,394 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 1 0.071% 285 285 57 342 6405- SA-DS 2021B TAXABLE BONDS is new 1 0.071% 285 285 57 342 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER 3 0.212% 854 854 172 1,026 Total 1,418 100.000% $ 403,810 $ - $ 403,810 $ 77,636 $ 481,445 Allocation Basis: FY 21-22 Total PO's per Fund/Department Source of Allocation: 7. FY21-22 # of POs per Fund and Dept Division_nbs Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-178- Purchasing

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 3,702 3,702 0001-141- City Clerk 3,417 3,417 0001-151- City Attorney 2,848 2,848 0001-171- Finance Administration 2,563 2,563 0001-172- Accounting 854 854 0001-173- Budget/Operating - - 0001-174- Payroll - - 0001-175- Treasury/Cash Management 1,993 1,993 0001-176- Accounts Payable - - 0001-177- Rev Collection 1,709 1,709 0001-178- Purchasing 570 570 0001-181- Human Resources 10,261 10,261 0001-232- Facility Maintenance and Administration 16,417 16,417 0001-235- Equipment Services/Fleet Services 20,522 20,522 0001-261- Information Technology Administration 42,069 42,069 0001-262- Telecommunications 6,156 6,156 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 5,814 5,814 0001-907, 908- Non-Departmental 7,183 7,183

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 684 684 0001-105- COUNCIL/CITY COUNCIL DIV 2,736 2,736 0001-121- POLICE COMMISSION DIV - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,368 1,368 0001-191- GF-POLICE ADMIN DIV 40,701 40,701 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION 342 342 0001-194- GF-POLICE-COPS GRANT - - 0001-196- GF-POLICE/REGULATORY - - 0001-197- CAD DISPATCH SYST/COMM POL DIV 1,026 1,026 0001-199- GF-PARKING ENFORCEMENT DIV - - 0001-201- GF-FIRE/ADMIN DIV 684 684 0001-202- GF-FIRE/SUPRESSN DIV - - 0001-203- GF-FIRE PREVENTION DIV 1,368 1,368 0001-204- GF-FIRE/ SUPPORT DIV 6,156 6,156 0001-205- GF-FIRE/TRAINING DIV - - 0001-206- GF-FIRE/OF. OF EMS DIV - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 684 684 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV 5,814 5,814 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 18,812 18,812 0001-234- IT GIS 2,736 2,736
0001-237- GF-I&M/ABATEMENT SVCS (DIV) 2,736 2,736 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 2,736 2,736 0001-242- GF-LS/REF SVCS(S-DIV) 14,023 14,023 0001-243- GF-LIB&CL SVCS/LEAP DIV 684 684 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 2,736 2,736 0001-253- CM&NB/BOOKER T CTR (S-DIV) 2,736 2,736 0001-255- GF-CM TRANSPORTATN OPERATIONS 1,026 1,026 0001-254- GF-REC/SPCL EVENTS (S-DIV) 2,052 2,052 0001-256- RECREATION SVCS/AQUATICS 1,368 1,368

ALLOCATION SUMMARY
Total
Citywide
Purchasing
Services
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-178- Purchasing

ALLOCATION SUMMARY
Total
Citywide
Purchasing
Services
0001-257- RECREATION SVCS/CONVENTION CTR - - 0001-259- RECREATION SVCS/PLUNGE 1,368 1,368 0001-260- RECREATION SVCS/CITIES OF SRVC 7,183 7,183 0001-291- GF-ADMINISTRATIVE SERVICES - - 0001-292- GF-STREET SWEEPING - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 2,052 2,052 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 2,736 2,736 0001-364- GF-ECON DEV/PUBLIC ART DIV 7,525 7,525 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 2,394 2,394 0001-371- INTERNAL SERVICES-ADMIN 1,026 1,026 0001-910- GF-NON-DEPT/CITY FESTIVAL 684 684 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX 2,394 2,394 1003- TRANSPORTATION OPERATIONS 1,026 1,026 1004- ASSET SEIZURE FUND - - 1005- LIBRARY FUND 1,026 1,026 1006- OUTSIDE FUNDED SVCS - GRANTS 9,919 9,919 1007- EMERGENCY MED SERV 2,052 2,052 1009- VEOLIA MITIGATION - - 1010- N.RICHMOND WASTE 342 342 1012- HILLTOP LANDSCAPE MAINT DIST 2,052 2,052 1013- FIRE DEPT HAZMAT GRANT - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 2,052 2,052 1017- CHEVRON MODERNIZATN PROJ & CIA 24,626 24,626 1018- RENT CONTROL 5,130 5,130 1019- SBI RMRA CAP IMPROVEMENT 3,078 3,078 1050- CR-PLANNING & BUILDING 26,678 26,678 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS 4,446 4,446 1055- ENCROACHMENTS SVCS - - 1200- COR HOUSING ADMINISTRATION 2,052 2,052 1201- CDBG 1,368 1,368
1202- HOME PROGRAM 342 342 1203- NEIGHBORHOOD STABILIZATION 684 684 1205- EMPLOYMENT & TRAINING 15,391 15,391 1207- NEIGHBORHOOD STAB(CITY) 342 342 1208- SUCCESSOR HOUSING AGNCY 342 342 1209- CAL-HOME - - 1301- HOUSING/RENTAL ASSISTANCE PROG - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 342 342 1303- KIDS FIRST INITIATIVE 5,472 5,472 1304- EMERGENCY OPE & DISASTR RECVRY 342 342 1305- PUBLIC ART 5,814 5,814
1306- AMERICAN RESCUE PLAN ACT 3,078 3,078 2001- GENERAL CAPITAL FUND 3,420 3,420 2002- MEASURE J 2,394 2,394
2110- IMPACT FEE - PARK 342 342 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 2,736 2,736 2113- IMPACT FEE - FIRE 3,078 3,078 2114- IMPACT FEE - POLICE - - 2115- IMPACT FEE - COMM/AQUATC 342 342 2116- IMPACT FEE - PARKS/OPEN - - 2117- IMPACT FEE - LIBRARY 342 342 2119- IMPACT FEE - STORM DRAINAGE - - 2120- IMPACT FEE - WASTEWATER 342 342 2125- IRON TRIANGLE/EPA PROGRAMS 342 342 2126- COR-HOUSING DEPT CIP FUND - - Prepared by NBS for the City of Richmond
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TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-178- Purchasing

ALLOCATION SUMMARY
Total
Citywide
Purchasing
Services
3001- DS - 2005 TAXABLE POB - - 3002- DS - 99A PENSION OBLIG BOND - - 3005- DS - 2007 CIVIC CENTER - - 4001- PORT OF RICHMOND 12,655 12,655 4003- WASTEWATER 19,154 19,154
4005- MARINA 342 342
4006- STORM WATER 2,394 2,394
4008- KCRT - CABLE TELEVIS 2,052 2,052 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4201- RHA-CAPITAL FUND 3,762 3,762 4401- RHA-HACIENDA - - 4404- RHA-NEVIN PLAZA 11,971 11,971 4405- RHA-NYSTROM VILLAGE 10,261 10,261 4406- RHA-RICHMOND VILLAGE ONE - - 4407- RHA-RICHMOND VILLAGE TWO - - 4408- RHA-RICHMOND VILLAGE THREE - - 4501- RHA-CENTRAL OFFICE COST CNTR - - 4502- RHA-HOUSING (RAD) CORPORATION - - 5001- INSURANCE RESERVES 12,655 12,655 5003- EQUIPMENT SERVICES 1,710 1,710 5008- COMPENSATED ABSENCES - - 6001- GENERAL TRUST & AGENCY - - 6004- COMMISSION ON AGING - - 6005- SEAVER GALLERY TRUST FUND - - 6007- SENIOR TRUST DEPOSIT 342 342 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 2,052 2,052 6103- SA - CAPITAL PROJECT FUNDS 2,394 2,394 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 342 342 6405- SA-DS 2021B TAXABLE BONDS is new 342 342 6996- SUCCESSOR AGENCY - GLTDAG - - 9102- CITY OF RICHMOND - GFAAG - - AO- ALL OTHER 1,026 1,026
Total $ 481,445 $ 481,445
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-181- Human Resources
Distribution Percentage 50.00% 50.00%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 24,895$ S 12,448 12,448$ 400002 - SALARIES & WAGES/Mgmt-Local 21 716,012 S 358,006 358,006 400003 - SALARIES & WAGES/Local 1021 46,809 S 23,404 23,404 400006 - SALARIES & WAGES/PT- Temp 94,397 S 47,199 47,199 400031 - OVERTIME/General 374 S 187 187 400043 - OTHER PAY/Acting Pay - General 295 S 147 147 400048 - OTHER PAY/Bilingual Pay 2,400 S 1,200 1,200 400049 - OTHER PAY/Auto Allowance - S - - 400058 - OTHER PAY/Bonuses 28,386 S 14,193 14,193 400103 - P-ROLL BEN/Medicare Tax-ER Shr 13,356 S 6,678 6,678 400105 - P-ROLL BEN/Health Insurance Be 137,636 S 68,818 68,818 400106 - P-ROLL BEN/Dental Insurance 14,415 S 7,208 7,208 400109 - P-ROLL BEN/Employee Assistance 203 S 102 102 400110 - P-ROLL BEN/Professional Dev-Mg 2,500 S 1,250 1,250 400111 - P-ROLL BEN/Vision 1,748 S 874 874 400112 - P-ROLL BEN/Life Insurance 2,920 S 1,460 1,460 400114 - P-ROLL BEN/Long Term Disabilit 6,099 S 3,049 3,049 400116 - P-ROLL BEN/Unemployment Ins 1,360 S 680 680 400117 - P-ROLL BEN/Personal/Prof Dev 750 S 375 375 400121 - P-ROLL BEN/Worker Comp-Clerica 3,940 S 1,970 1,970 400122 - P-ROLL BEN/Worker Comp-Prof 49,173 S 24,587 24,587 Subtotal Personnel Cost 1,478,195$ 739,098$ 739,098$ Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 219,893$ S 109,946$ 109,946$ 400206 - PROF SVCS/Legal Serv Cost 122,632 S 61,316 61,316 400216 - PROF SVCS/Recruitment Svcs 80,325 S 40,163 40,163 400231 - OFF EXP/Postage & Mailing 2,116 S 1,058 1,058 400232 - OFF EXP/Printing & Binding 415 S 208 208 400233 - OFF EXP/Copying & Duplicating 221 S 111 111 400242 - TRAVEL & TRNG/Mileage 146 S 73 73 400243 - TRAVEL & TRNG/Conf, Mtng Trng 3,051 S 1,525 1,525 400246 - TRAVEL & TRNG/Registration Fee 1,889 S 945 945 400261 - DUES & PUB/Membership & Dues 4,975 S 2,488 2,488 400262 - DUES & PUB/Books & Subs - S - - 400263 - DUES & PUB/Subscription 289 S 145 145 400271 - AD & PROMO/Advertising&Promo 10,812 S 5,406 5,406 400291 - ADM EXP/Recruitment Expenses 18,087 S 9,043 9,043 400301 - RENTAL EXP/Rental Expenses 2,126 S 1,063 1,063 400304 - RENTAL EXP/Equipment Rental 10,135 S 5,067 5,067 400322 - MISC EXP/Misc Exp 1,681 S 841 841 400341 - OFF SUPP/Office Supplies 6,819 S 3,409 3,409 400538 - CONTRACT SVCS/Oth Cntrctl Svcs 148 S 74 74 400574 - COST POOL/(ISF)-Gen Liability 102,656 S 51,328 51,328 400592 - COST POOL/(CON)-Admin Charges (214,708) S (107,354) (107,354) 400601 - NONCAP ASST/Comp Hrdware<5K 2,603 S 1,302 1,302 Subtotal Operating Cost 376,311$ 188,156$ 188,156$

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
System-wide
Support A
System-wide
Support B
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TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-181- Human Resources
Distribution Percentage 50.00% 50.00%
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
System-wide
Support A
System-wide
Support B
Disallowed Expenses
400271 - AD & PROMO/Advertising&Promo (10,812) [1] (5,406) (5,406) 400592 - COST POOL/(CON)-Admin Charges 214,708 [2] 107,354 107,354 Subtotal Disallowed Costs 203,896$ 101,948$ 101,948$ DEPARTMENTAL EXPENDITURES 2,058,402$ 1,029,201$ 1,029,201$ Reallocation of Incoming Costs
First Allocation 109,833$ 1,084,118$ 1,084,118$ Unallocated Costs -$ -$ -$ Subtotal of First Allocation 109,833$ 1,084,118$ 1,084,118$ Second Allocation 503,688$ 251,844$ 251,844$ Unallocated Costs -$ -$ -$ Subtotal of Second Allocation 503,688$ 251,844$ 251,844$ TOTAL FUNCTIONAL COSTS 2,671,923$ 1,335,961$ 1,335,961$ [1] Costs not allowable per Title 2 CFR part 200
[2] Admin charges are excluded and re-established through this CAP analysis Notes
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TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-181- Human Resources First Second
Allocation Allocation Total
Departmental Expenditures $ 2,058,402 $ 2,058,402 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 7,435 2,080 9,515 0001-141- City Clerk 5,627 1,732 7,359 0001-151- City Attorney 52,013 13,551 65,564 0001-171- Finance Administration 6,858 2,275 9,132 0001-172- Accounting 9,433 1,879 11,313 0001-173- Budget/Operating 3,104 817 3,921 0001-174- Payroll 5,696 1,900 7,597 0001-175- Treasury/Cash Management 4,307 943 5,250 0001-176- Accounts Payable 1,521 753 2,274 0001-177- Rev Collection 5,295 2,157 7,452 0001-178- Purchasing 8,543 1,718 10,261 0001-181- Human Resources 27,340 27,340 0001-232- Facility Maintenance and Administration 36,941 36,941 0001-235- Equipment Services/Fleet Services 58,820 58,820 0001-261- Information Technology Administration 31,803 31,803 0001-262- Telecommunications 31,114 31,114 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 6,647 6,647 0001-907, 908- Non-Departmental 281,219 281,219 Total Incoming Costs $ 109,833 $ 503,688 $ 613,521 Total Costs to be Allocated $ 2,168,235 $ 503,688 $ 2,671,923

COSTS TO BE ALLOCATED
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ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 6 0.634% 6,876 6,876 6,876 0001-141- City Clerk 4 0.423% 4,584 4,584 4,584 0001-151- City Attorney 10 1.057% 11,460 11,460 11,460 0001-171- Finance Administration 6 0.634% 6,876 6,876 6,876 0001-172- Accounting 8 0.846% 9,168 9,168 9,168 0001-173- Budget/Operating 3 0.317% 3,438 3,438 3,438 0001-174- Payroll 4 0.423% 4,584 4,584 4,584 0001-175- Treasury/Cash Management 5 0.529% 5,730 5,730 5,730 0001-176- Accounts Payable 2 0.211% 2,292 2,292 2,292 0001-177- Rev Collection 15 1.586% 17,190 17,190 17,190 0001-178- Purchasing 2 0.211% 2,292 2,292 2,292 0001-181- Human Resources 14 1.480% 16,044 16,044 16,044 0001-232- Facility Maintenance and Administration 40 4.228% 45,840 45,840 11,619 57,459 0001-235- Equipment Services/Fleet Services 13 1.374% 14,898 14,898 3,776 18,674 0001-261- Information Technology Administration 4 0.423% 4,584 4,584 1,162 5,746 0001-262- Telecommunications 5 0.529% 5,730 5,730 1,452 7,182 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.106% 1,146 1,146 290 1,436 0001-907, 908- Non-Departmental - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 4 0.423% 4,584 4,584 1,162 5,746 0001-105- COUNCIL/CITY COUNCIL DIV 13 1.374% 14,898 14,898 3,776 18,674 0001-121- POLICE COMMISSION DIV 1 0.106% 1,146 1,146 290 1,436 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 7 0.740% 8,022 8,022 2,033 10,055 0001-191- GF-POLICE ADMIN DIV 189 19.979% 216,594 216,594 54,900 271,495 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 1 0.106% 1,146 1,146 290 1,436 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 1 0.106% 1,146 1,146 290 1,436 0001-197- CAD DISPATCH SYST/COMM POL DIV 26 2.748% 29,796 29,796 7,552 37,348 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.106% 1,146 1,146 290 1,436 0001-201- GF-FIRE/ADMIN DIV 4 0.423% 4,584 4,584 1,162 5,746 0001-202- GF-FIRE/SUPRESSN DIV 82 8.668% 93,972 93,972 23,819 117,791 0001-203- GF-FIRE PREVENTION DIV 7 0.740% 8,022 8,022 2,033 10,055 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.106% 1,146 1,146 290 1,436 0001-206- GF-FIRE/OF. OF EMS DIV 2 0.211% 2,292 2,292 581 2,873 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 17 1.797% 19,482 19,482 4,938 24,420 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 6 0.634% 6,876 6,876 1,743 8,619 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 33 3.488% 37,818 37,818 9,586 47,404 0001-234- IT GIS 31 3.277% 35,526 35,526 9,005 44,531 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 21 2.220% 24,066 24,066 6,100 30,166 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1 0.106% 1,146 1,146 290 1,436 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 45 4.757% 51,570 51,570 13,071 64,642 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 7 0.740% 8,022 8,022 2,033 10,055 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 17 1.797% 19,482 19,482 4,938 24,420 0001-253- CM&NB/BOOKER T CTR (S-DIV) 55 5.814% 63,030 63,030 15,976 79,006 0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.211% 2,292 2,292 581 2,873 0001-254- GF-REC/SPCL EVENTS (S-DIV) 8 0.846% 9,168 9,168 2,324 11,492 0001-181- Human Resources
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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 0001-181- Human Resources
0001-256- RECREATION SVCS/AQUATICS 47 4.968% 53,862 53,862 13,652 67,515 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.423% 4,584 4,584 1,162 5,746 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC 2 0.211% 2,292 2,292 581 2,873 0001-291- GF-ADMINISTRATIVE SERVICES 1 0.106% 1,146 1,146 290 1,436 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 5 0.529% 5,730 5,730 1,452 7,182 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.317% 3,438 3,438 871 4,309 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.106% 1,146 1,146 290 1,436 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 1 0.106% 1,146 1,146 290 1,436 0001-371- INTERNAL SERVICES-ADMIN 3 0.317% 3,438 3,438 871 4,309 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% 4,584 4,584 1,162 5,746 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% 14,898 14,898 3,776 18,674 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 8 0.846% 9,168 9,168 2,324 11,492 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 15 1.586% 17,190 17,190 4,357 21,547 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 25 2.643% 28,650 28,650 7,262 35,912 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 8 0.846% 9,168 9,168 2,324 11,492 1200- COR HOUSING ADMINISTRATION 3 0.317% 3,438 3,438 871 4,309 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 20 2.114% 22,920 22,920 5,810 28,730 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% 2,292 2,292 581 2,873 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
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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 0001-181- Human Resources
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% 2,292 2,292 581 2,873 4003- WASTEWATER 8 0.846% 9,168 9,168 2,324 11,492 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 4 0.423% 4,584 4,584 1,162 5,746 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% 3,438 3,438 871 4,309 4405- RHA-NYSTROM VILLAGE 2 0.211% 2,292 2,292 581 2,873 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% 4,584 4,584 1,162 5,746 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.529% 5,730 5,730 1,452 7,182 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% 9,168 9,168 2,324 11,492 6051- POLICE & FIRE PENSION 20 2.114% 22,920 22,920 5,810 28,730 6052- GARFIELD PENSION FUND 1 0.106% 1,146 1,146 290 1,436 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% $ 1,084,118 $ - $ 1,084,118 $ 251,844 $ 1,335,961 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
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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 0001-181- Human Resources
System-wide Support B 14.2

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 813,254 0.573% 6,215 6,215 6,215 0001-141- City Clerk 731,393 0.516% 5,589 5,589 5,589 0001-151- City Attorney 1,404,441 0.990% 10,732 10,732 10,732 0001-171- Finance Administration 547,458 0.386% 4,183 4,183 4,183 0001-172- Accounting 1,009,766 0.712% 7,716 7,716 7,716 0001-173- Budget/Operating 436,347 0.308% 3,334 3,334 3,334 0001-174- Payroll 373,991 0.264% 2,858 2,858 2,858 0001-175- Treasury/Cash Management 636,732 0.449% 4,866 4,866 4,866 0001-176- Accounts Payable 104,790 0.074% 801 801 801 0001-177- Rev Collection 699,075 0.493% 5,342 5,342 5,342 0001-178- Purchasing 366,486 0.258% 2,801 2,801 2,801 0001-181- Human Resources 1,478,195 1.042% 11,296 11,296 11,296 0001-232- Facility Maintenance and Administration 4,389,767 3.094% 33,545 33,545 8,296 41,841 0001-235- Equipment Services/Fleet Services 1,726,005 1.217% 13,190 13,190 3,262 16,451 0001-261- Information Technology Administration 726,029 0.512% 5,548 5,548 1,372 6,920 0001-262- Telecommunications 645,960 0.455% 4,936 4,936 1,221 6,157 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 63,814 0.045% 488 488 121 608 0001-907, 908- Non-Departmental 7,272,550 5.126% 55,574 55,574 13,743 69,318

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 542,180 0.382% 4,143 4,143 1,025 5,168 0001-105- COUNCIL/CITY COUNCIL DIV 459,033 0.324% 3,508 3,508 867 4,375 0001-121- POLICE COMMISSION DIV 59,259 0.042% 453 453 112 565 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 4 0.000% 0 0 0 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,269,406 0.895% 9,700 9,700 2,399 12,099 0001-191- GF-POLICE ADMIN DIV 38,578,672 27.193% 294,805 294,805 72,905 367,709 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 169,211 0.119% 1,293 1,293 320 1,613 0001-194- GF-POLICE-COPS GRANT 387,965 0.273% 2,965 2,965 733 3,698 0001-196- GF-POLICE/REGULATORY 434,039 0.306% 3,317 3,317 820 4,137 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,432,377 2.419% 26,229 26,229 6,486 32,715 0001-199- GF-PARKING ENFORCEMENT DIV 197,854 0.139% 1,512 1,512 374 1,886 0001-201- GF-FIRE/ADMIN DIV 503,390 0.355% 3,847 3,847 951 4,798 0001-202- GF-FIRE/SUPRESSN DIV 22,926,052 16.160% 175,193 175,193 43,325 218,518 0001-203- GF-FIRE PREVENTION DIV 1,595,024 1.124% 12,189 12,189 3,014 15,203 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 326,877 0.230% 2,498 2,498 618 3,116 0001-206- GF-FIRE/OF. OF EMS DIV 143,334 0.101% 1,095 1,095 271 1,366 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,313,872 0.926% 10,040 10,040 2,483 12,523 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 954,404 0.673% 7,293 7,293 1,804 9,097 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 3,304,075 2.329% 25,249 25,249 6,244 31,493 0001-234- IT GIS 3,040,905 2.143% 23,238 23,238 5,747 28,984 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,780,025 1.255% 13,602 13,602 3,364 16,966 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,149,722 2.220% 24,069 24,069 5,952 30,021 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 875,100 0.617% 6,687 6,687 1,654 8,341 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 1,687,571 1.190% 12,896 12,896 3,189 16,085 0001-253- CM&NB/BOOKER T CTR (S-DIV) 1,015,212 0.716% 7,758 7,758 1,919 9,676 0001-255- GF-CM TRANSPORTATN OPERATIONS 169,581 0.120% 1,296 1,296 320 1,616 0001-254- GF-REC/SPCL EVENTS (S-DIV) 642,485 0.453% 4,910 4,910 1,214 6,124 Prepared by NBS for the City of Richmond
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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 0001-181- Human Resources
0001-256- RECREATION SVCS/AQUATICS 319,195 0.225% 2,439 2,439 603 3,042 0001-257- RECREATION SVCS/CONVENTION CTR 422,697 0.298% 3,230 3,230 799 4,029 0001-259- RECREATION SVCS/PLUNGE 296,511 0.209% 2,266 2,266 560 2,826 0001-260- RECREATION SVCS/CITIES OF SRVC 189,093 0.133% 1,445 1,445 357 1,802 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 214,566 0.151% 1,640 1,640 405 2,045 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 209,193 0.147% 1,599 1,599 395 1,994 0001-364- GF-ECON DEV/PUBLIC ART DIV 160,176 0.113% 1,224 1,224 303 1,527 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 370,426 0.261% 2,831 2,831 700 3,531 0001-371- INTERNAL SERVICES-ADMIN 424,442 0.299% 3,243 3,243 802 4,046 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 465,066 0.328% 3,554 3,554 879 4,433 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND 35,423 0.025% 271 271 67 338 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 810,559 0.571% 6,194 6,194 1,532 7,726 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 778,458 0.549% 5,949 5,949 1,471 7,420 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 1,752,251 1.235% 13,390 13,390 3,311 16,701 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 3,520,512 2.482% 26,903 26,903 6,653 33,555 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 496,840 0.350% 3,797 3,797 939 4,736 1200- COR HOUSING ADMINISTRATION 89,360 0.063% 683 683 169 852 1201- CDBG 8,747 0.006% 67 67 17 83 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 37,216 0.026% 284 284 70 355 1205- EMPLOYMENT & TRAINING 2,466,345 1.738% 18,847 18,847 4,661 23,508 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY 143,853 0.101% 1,099 1,099 272 1,371 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 55,824 0.039% 427 427 105 532 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY 42,844 0.030% 327 327 81 408 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 27,912 0.020% 213 213 53 266 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
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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 0001-181- Human Resources
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 362,060 0.255% 2,767 2,767 684 3,451 4003- WASTEWATER 1,403,343 0.989% 10,724 10,724 2,652 13,376 4005- MARINA - 0.000% - - - - 4006- STORM WATER 46,923 0.033% 359 359 89 447 4008- KCRT - CABLE TELEVIS 790,231 0.557% 6,039 6,039 1,493 7,532 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA 14,882 0.010% 114 114 28 142 4404- RHA-NEVIN PLAZA 338,079 0.238% 2,583 2,583 639 3,222 4405- RHA-NYSTROM VILLAGE 195,462 0.138% 1,494 1,494 369 1,863 4406- RHA-RICHMOND VILLAGE ONE 10,807 0.008% 83 83 20 103 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 205,665 0.145% 1,572 1,572 389 1,960 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 985,214 0.694% 7,529 7,529 1,862 9,390 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES 2,431,615 1.714% 18,582 18,582 4,595 23,177 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 294,798 0.208% 2,253 2,253 557 2,810 6048- OPEB PLAN TRUST 7,272,797 5.126% 55,576 55,576 13,744 69,320 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND 371,727 0.262% 2,841 2,841 702 3,543 6051- POLICE & FIRE PENSION 1,119,740 0.789% 8,557 8,557 2,116 10,673 6052- GARFIELD PENSION FUND 51,807 0.037% 396 396 98 494 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 204,494 0.144% 1,563 1,563 386 1,949 6103- SA - CAPITAL PROJECT FUNDS 48,613 0.034% 371 371 92 463 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 $ 141,869,450 100.000% $ 1,084,118 $ - $ 1,084,118 $ 251,844 $ 1,335,961 Allocation Basis: FY 21-22 Total Salaries and Benefits per Fund/Department Source of Allocation: 3-Actual Expenditures per Fund Dept line item detail Prepared by NBS for the City of Richmond
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TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-181- Human Resources

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 6,876 6,215 13,091 0001-141- City Clerk 4,584 5,589 10,173 0001-151- City Attorney 11,460 10,732 22,192 0001-171- Finance Administration 6,876 4,183 11,059 0001-172- Accounting 9,168 7,716 16,884 0001-173- Budget/Operating 3,438 3,334 6,772 0001-174- Payroll 4,584 2,858 7,442 0001-175- Treasury/Cash Management 5,730 4,866 10,596 0001-176- Accounts Payable 2,292 801 3,093 0001-177- Rev Collection 17,190 5,342 22,532 0001-178- Purchasing 2,292 2,801 5,093 0001-181- Human Resources 16,044 11,296 27,340 0001-232- Facility Maintenance and Administration 57,459 41,841 99,300 0001-235- Equipment Services/Fleet Services 18,674 16,451 35,126 0001-261- Information Technology Administration 5,746 6,920 12,666 0001-262- Telecommunications 7,182 6,157 13,339 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1,436 608 2,045 0001-907, 908- Non-Departmental - 69,318 69,318

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 5,746 5,168 10,914 0001-105- COUNCIL/CITY COUNCIL DIV 18,674 4,375 23,049 0001-121- POLICE COMMISSION DIV 1,436 565 2,001 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 10,055 12,099 22,155 0001-191- GF-POLICE ADMIN DIV 271,495 367,709 639,204 0001-192- GF-POLICE-PATROL/CIB - - - 0001-193- GF-POLICE/CRIME PREVENTION 1,436 1,613 3,049 0001-194- GF-POLICE-COPS GRANT - 3,698 3,698 0001-196- GF-POLICE/REGULATORY 1,436 4,137 5,573 0001-197- CAD DISPATCH SYST/COMM POL DIV 37,348 32,715 70,064 0001-199- GF-PARKING ENFORCEMENT DIV 1,436 1,886 3,322 0001-201- GF-FIRE/ADMIN DIV 5,746 4,798 10,544 0001-202- GF-FIRE/SUPRESSN DIV 117,791 218,518 336,309 0001-203- GF-FIRE PREVENTION DIV 10,055 15,203 25,258 0001-204- GF-FIRE/ SUPPORT DIV - - - 0001-205- GF-FIRE/TRAINING DIV 1,436 3,116 4,552 0001-206- GF-FIRE/OF. OF EMS DIV 2,873 1,366 4,239 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 24,420 12,523 36,943 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - - 0001-231- GF-PW ADMIN-DIV 8,619 9,097 17,716 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 47,404 31,493 78,896 0001-234- IT GIS 44,531 28,984 73,515 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 30,166 16,966 47,132 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1,436 - 1,436 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 64,642 30,021 94,663 0001-242- GF-LS/REF SVCS(S-DIV) - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 10,055 8,341 18,396 0001-244- GF-LIB&CL SVC/P-ART DIV - - - 0001-251- GF-RECREATION ADM DIV 24,420 16,085 40,505 0001-253- CM&NB/BOOKER T CTR (S-DIV) 79,006 9,676 88,683 0001-255- GF-CM TRANSPORTATN OPERATIONS 2,873 1,616 4,489 0001-254- GF-REC/SPCL EVENTS (S-DIV) 11,492 6,124 17,616 0001-256- RECREATION SVCS/AQUATICS 67,515 3,042 70,557

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B Total
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-181- Human Resources

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B Total
0001-257- RECREATION SVCS/CONVENTION CTR 5,746 4,029 9,775 0001-259- RECREATION SVCS/PLUNGE - 2,826 2,826 0001-260- RECREATION SVCS/CITIES OF SRVC 2,873 1,802 4,675 0001-291- GF-ADMINISTRATIVE SERVICES 1,436 - 1,436 0001-292- GF-STREET SWEEPING - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 7,182 2,045 9,228 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 4,309 1,994 6,303 0001-364- GF-ECON DEV/PUBLIC ART DIV 1,436 1,527 2,963 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 1,436 3,531 4,967 0001-371- INTERNAL SERVICES-ADMIN 4,309 4,046 8,355 0001-910- GF-NON-DEPT/CITY FESTIVAL - - - 1001- SECURED PENSION OVERRIDE - - - 1002- STATE GAS TAX - - - 1003- TRANSPORTATION OPERATIONS 5,746 4,433 10,179 1004- ASSET SEIZURE FUND - - - 1005- LIBRARY FUND - 338 338 1006- OUTSIDE FUNDED SVCS - GRANTS - - - 1007- EMERGENCY MED SERV - - - 1009- VEOLIA MITIGATION - - - 1010- N.RICHMOND WASTE - - - 1012- HILLTOP LANDSCAPE MAINT DIST 18,674 7,726 26,400 1013- FIRE DEPT HAZMAT GRANT - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 11,492 7,420 18,912 1017- CHEVRON MODERNIZATN PROJ & CIA - - - 1018- RENT CONTROL 21,547 16,701 38,249 1019- SBI RMRA CAP IMPROVEMENT - - - 1050- CR-PLANNING & BUILDING 35,912 33,555 69,467 1053- CODE ENFORCEMENT-CR - - - 1054- ENGINEERING GRANTS - - - 1055- ENCROACHMENTS SVCS 11,492 4,736 16,227 1200- COR HOUSING ADMINISTRATION 4,309 852 5,161 1201- CDBG - 83 83 1202- HOME PROGRAM - - - 1203- NEIGHBORHOOD STABILIZATION - 355 355 1205- EMPLOYMENT & TRAINING 28,730 23,508 52,237 1207- NEIGHBORHOOD STAB(CITY) - - - 1208- SUCCESSOR HOUSING AGNCY - 1,371 1,371 1209- CAL-HOME - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 532 532 1303- KIDS FIRST INITIATIVE 2,873 - 2,873 1304- EMERGENCY OPE & DISASTR RECVRY - 408 408 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 - 266 266 2126- COR-HOUSING DEPT CIP FUND - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-181- Human Resources

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B Total
3001- DS - 2005 TAXABLE POB - - - 3002- DS - 99A PENSION OBLIG BOND - - - 3005- DS - 2007 CIVIC CENTER - - - 4001- PORT OF RICHMOND 2,873 3,451 6,324 4003- WASTEWATER 11,492 13,376 24,868 4005- MARINA - - - 4006- STORM WATER - 447 447 4008- KCRT - CABLE TELEVIS 5,746 7,532 13,278 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - - 4201- RHA-CAPITAL FUND - - - 4401- RHA-HACIENDA - 142 142 4404- RHA-NEVIN PLAZA 4,309 3,222 7,532 4405- RHA-NYSTROM VILLAGE 2,873 1,863 4,736 4406- RHA-RICHMOND VILLAGE ONE - 103 103 4407- RHA-RICHMOND VILLAGE TWO - - - 4408- RHA-RICHMOND VILLAGE THREE - - - 4501- RHA-CENTRAL OFFICE COST CNTR 5,746 1,960 7,706 4502- RHA-HOUSING (RAD) CORPORATION - - - 5001- INSURANCE RESERVES 7,182 9,390 16,573 5003- EQUIPMENT SERVICES - - - 5008- COMPENSATED ABSENCES - 23,177 23,177 6001- GENERAL TRUST & AGENCY - - - 6004- COMMISSION ON AGING - - - 6005- SEAVER GALLERY TRUST FUND - - - 6007- SENIOR TRUST DEPOSIT - - - 6047- CERTBT PLAN FUND - 2,810 2,810 6048- OPEB PLAN TRUST - 69,320 69,320 6049- PT MOLATE PRIVATE-PURPOSE TRST - - - 6050- GENERAL PENSION FUND 11,492 3,543 15,035 6051- POLICE & FIRE PENSION 28,730 10,673 39,402 6052- GARFIELD PENSION FUND 1,436 494 1,930 6058- MARINA WESTSHORE DEB - - - 6059- COUNTRY CLUB VISTA - - - 6060- REASSESSMENT DISTRICT 2003-1 - - - 6101- SA-PROPERTY TAX TRUST FUND - - - 6102- SA- ADMINISTRATION - 1,949 1,949 6103- SA - CAPITAL PROJECT FUNDS - 463 463 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 $ 1,335,961 $ 1,335,961 $ 2,671,923 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-232- Facility Maintenance and Administration
Expense Type $
Personnel
01232131 - Facilities Maintenance Admin.
400002 - SALARIES & WAGES/Mgmt-Local 21 100,935$ D 100,935$ 400003 - SALARIES & WAGES/Local 1021 35,236 D 35,236 400031 - OVERTIME/General - D -
400048 - OTHER PAY/Bilingual Pay 2,400 D 2,400 400049 - OTHER PAY/Auto Allowance 3,000 D 3,000 400058 - OTHER PAY/Bonuses 5,700 D 5,700 400103 - P-ROLL BEN/Medicare Tax-ER Shr 2,149 D 2,149 400105 - P-ROLL BEN/Health Insurance Be 33,252 D 33,252 400106 - P-ROLL BEN/Dental Insurance 2,831 D 2,831 400109 - P-ROLL BEN/Employee Assistance 40 D 40 400110 - P-ROLL BEN/Professional Dev-Mg 750 D 750 400111 - P-ROLL BEN/Vision 343 D 343
400112 - P-ROLL BEN/Life Insurance 426 D 426 400114 - P-ROLL BEN/Long Term Disabilit 1,091 D 1,091 400116 - P-ROLL BEN/Unemployment Ins 247 D 247 400121 - P-ROLL BEN/Worker Comp-Clerica 2,759 D 2,759 400122 - P-ROLL BEN/Worker Comp-Prof 5,854 D 5,854 400124 - P-ROLL BEN/CON-MEDICL EE Share - D - 400127 - P-ROLL BEN/OPEB 4,837 D 4,837
400131 - P-ROLL BEN/CON-OPEB-EE Share - D - 400149 - P-ROLL BEN/PERS-Misc 18,208 D 18,208 400151 - P-ROLL BEN/PERS-Misc (UAL) 40,276 D 40,276 01232231 - STNRY Engineers
400002 - SALARIES & WAGES/Mgmt-Local 21 98,968$ D 98,968 400003 - SALARIES & WAGES/Local 1021 323,144 D 323,144 400031 - OVERTIME/General 15,793 D 15,793
400042 - OTHER PAY/Stand By 22,898 D 22,898 400043 - OTHER PAY/Acting Pay - General 429 D 429 400048 - OTHER PAY/Bilingual Pay 7,098 D 7,098 400058 - OTHER PAY/Bonuses 27,000 D 27,000 400103 - P-ROLL BEN/Medicare Tax-ER Shr 7,212 D 7,212 400105 - P-ROLL BEN/Health Insurance Be 115,171 D 115,171 400106 - P-ROLL BEN/Dental Insurance 9,725 D 9,725 400109 - P-ROLL BEN/Employee Assistance 137 D 137 400110 - P-ROLL BEN/Professional Dev-Mg 750 D 750 400111 - P-ROLL BEN/Vision 1,179 D 1,179 400112 - P-ROLL BEN/Life Insurance 713 D 713 400114 - P-ROLL BEN/Long Term Disabilit 2,710 D 2,710 400116 - P-ROLL BEN/Unemployment Ins 828 D 828 400117 - P-ROLL BEN/Personal/Prof Dev - D - 400121 - P-ROLL BEN/Worker Comp-Clerica 6,035 D 6,035 400122 - P-ROLL BEN/Worker Comp-Prof 5,740 D 5,740 400123 - P-ROLL BEN/Workr Comp-Ser/Main 30,798 D 30,798 400124 - P-ROLL BEN/CON-MEDICL EE Share - D - 400127 - P-ROLL BEN/OPEB 14,861 D 14,861
400131 - P-ROLL BEN/CON-OPEB-EE Share - D - 400149 - P-ROLL BEN/PERS-Misc 56,278 D 56,278 400151 - P-ROLL BEN/PERS-Misc (UAL) 136,491 D 136,491 01232331 - Building Services
400003 - SALARIES & WAGES/Local 1021 308,019$ D 308,019 400031 - OVERTIME/General 1,425 D 1,425
400048 - OTHER PAY/Bilingual Pay 2,759 D 2,759 400058 - OTHER PAY/Bonuses 15,200 D 15,200 400066 - OTHER PAY/Assign Diff-non-PERS 5,390 D 5,390

DEPARTMENTAL EXPENSE DETAIL
Spread
Method General Admin
Citywide
Facility
Maintenance
City Infrastructure
Maintenance
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-232- Facility Maintenance and Administration
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method General Admin
Citywide
Facility
Maintenance
City Infrastructure
Maintenance
400103 - P-ROLL BEN/Medicare Tax-ER Shr 4,854 D 4,854 400105 - P-ROLL BEN/Health Insurance Be 87,677 D 87,677 400106 - P-ROLL BEN/Dental Insurance 7,548 D 7,548 400109 - P-ROLL BEN/Employee Assistance 107 D 107 400111 - P-ROLL BEN/Vision 915 D 915
400112 - P-ROLL BEN/Life Insurance 324 D 324 400114 - P-ROLL BEN/Long Term Disabilit 1,776 D 1,776 400116 - P-ROLL BEN/Unemployment Ins 635 D 635 400117 - P-ROLL BEN/Personal/Prof Dev 2,000 D 2,000 400123 - P-ROLL BEN/Workr Comp-Maint 39,149 D 39,149 400127 - P-ROLL BEN/OPEB 10,941 D 10,941
400149 - P-ROLL BEN/PERS-Misc 41,104 D 41,104 400151 - P-ROLL BEN/PERS-Misc (UAL) 107,403 D 107,403 01232431 - Utilities
400002 - SALARIES & WAGES/Mgmt-Local 21 77,308$ D 77,308 400003 - SALARIES & WAGES/Local 1021 541,122 D 541,122 400006 - SALARIES & WAGES/PT- Temp 107,327 D 107,327 400031 - OVERTIME/General 113,534 D 113,534
400043 - OTHER PAY/Acting Pay - General 480 D 480 400058 - OTHER PAY/Bonuses 34,808 D 34,808 400066 - OTHER PAY/Assign Diff-non-PERS 11 D 11 400103 - P-ROLL BEN/Medicare Tax-ER Shr 12,710 D 12,710 400105 - P-ROLL BEN/Health Insurance Be 139,814 D 139,814 400106 - P-ROLL BEN/Dental Insurance 16,855 D 16,855 400109 - P-ROLL BEN/Employee Assistance 240 D 240 400110 - P-ROLL BEN/Professional Dev-Mg - D - 400111 - P-ROLL BEN/Vision 2,044 D 2,044 400112 - P-ROLL BEN/Life Insurance 930 D 930 400117 - P-ROLL BEN/Personal/Prof Dev 3,014 D 3,014 400122 - P-ROLL BEN/Worker Comp-Prof 4,465 D 4,465 400123 - P-ROLL BEN/Workr Comp-Maint 80,696 D 80,696 400124 - P-ROLL BEN/CON-MEDICL EE Share - D - 400127 - P-ROLL BEN/OPEB 22,139 D 22,139
400130 - P-ROLL BEN/PARS Benefits 1,329 D 1,329 400131 - P-ROLL BEN/CON-OPEB-EE Share - D - 400149 - P-ROLL BEN/PERS-Misc 81,915 D 81,915 400151 - P-ROLL BEN/PERS-Misc (UAL) 239,392 D 239,392 01232531 - Electric
400002 - SALARIES & WAGES/Mgmt-Local 21 98,968$ D 98,968 400003 - SALARIES & WAGES/Local 1021 452,635 D 452,635 400031 - OVERTIME/General 25,819 D 25,819
400042 - OTHER PAY/Stand By 21,796 D 21,796 400043 - OTHER PAY/Acting Pay - General 2,405 D 2,405 400048 - OTHER PAY/Bilingual Pay 1,252 D 1,252 400050 - OTHER PAY/Medical- in Lieu of - D - 400058 - OTHER PAY/Bonuses 23,180 D 23,180 400103 - P-ROLL BEN/Medicare Tax-ER Shr 9,179 D 9,179 400105 - P-ROLL BEN/Health Insurance Be 129,562 D 129,562 400106 - P-ROLL BEN/Dental Insurance 12,926 D 12,926 400109 - P-ROLL BEN/Employee Assistance 179 D 179 400110 - P-ROLL BEN/Professional Dev-Mg 750 D 750 400111 - P-ROLL BEN/Vision 1,568 D 1,568 400112 - P-ROLL BEN/Life Insurance 848 D 848 400114 - P-ROLL BEN/Long Term Disabilit 3,449 D 3,449 400116 - P-ROLL BEN/Unemployment Ins 1,109 D 1,109 400117 - P-ROLL BEN/Personal/Prof Dev 3,750 D 3,750 Prepared by NBS for the City of Richmond
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TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-232- Facility Maintenance and Administration
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method General Admin
Citywide
Facility
Maintenance
City Infrastructure
Maintenance
400121 - P-ROLL BEN/Worker Comp-Clerica 1,514 D 1,514 400122 - P-ROLL BEN/Worker Comp-Prof 5,740 D 5,740 400123 - P-ROLL BEN/Workr Comp-Maint 48,347 D 48,347 400124 - P-ROLL BEN/CON-MEDICL EE Share - D - 400127 - P-ROLL BEN/OPEB 19,545 D 19,545
400131 - P-ROLL BEN/CON-OPEB-EE Share - D - 400149 - P-ROLL BEN/PERS-Misc 72,776 D 72,776 400151 - P-ROLL BEN/PERS-Misc (UAL) 184,486 D 184,486 Subtotal Personnel Cost 4,389,767$ 260,334$ 3,007,650$ 1,121,783$ Operating Services & Supplies
01232131 - Facilities Maintenance Admin.
400201 - PROF SVCS/Professional Svcs -$ D - 400245 - TRAVEL & TRNG/Tuition Rmb/Cert 654 D 654 400293 - ADM EXP/Fees & Permit Exp 4,433 D 4,433 400304 - RENTAL EXP/Equipment Rental 4,362 D 4,362 400322 - MISC EXP/Misc Exp 39 D 39
400341 - OFF SUPP/Office Supplies 3,370 D 3,370 400381 - CLOTH & O SUPP/Cloth& Pers Sup 300 D 300 400382 - CLOTH & O SUPP/Sml Tool & Inst 2,126 D 2,126 400384 - CLOTH & O SUPP/Sfty Mat & Supp - D - 400385 - CLOTH & O SUPP/Bldging Mnt Sup 5,636 D 5,636 400401 - UTILITIES/Tel & Telegraph 8,327 D 8,327 400403 - UTILITIES/Water 172,127 D 172,127
400405 - UTILITIES/Gas & Fuel Heat Exp 514,817 D 514,817 400503 - EQPT SERVS/DC-EQUIP & PARTS 816 D 816 400504 - EQPT SERVS/Direct Chgs-Eq Svcs 10,959 D 10,959 400571 - COST POOL/(ISF)-Veh Replacemnt 50,000 D 50,000 400574 - COST POOL/(ISF)-Gen Liability 18,277 D 18,277 400592 - COST POOL/(CON)-Admin Charges (673,657) D (673,657) 01232231 - STNRY Engineers
400242 - TRAVEL & TRNG/Mileage 910 D 910 400243 - TRAVEL & TRNG/Conf, Mtng Trng 723 D 723 400304 - RENTAL EXP/Equipment Rental 1,948 D 1,948 400341 - OFF SUPP/Office Supplies 116 D 116 400381 - CLOTH & O SUPP/Cloth& Pers Sup 3,369 D 3,369 400382 - CLOTH & O SUPP/Sml Tool & Inst 58,947 D 58,947 400384 - CLOTH & O SUPP/Sfty Mat & Supp 818 D 818 400385 - CLOTH & O SUPP/Bldging Mnt Sup 19,571 D 19,571 400524 - SERVICES/Bldg R/M Services 114,637 D 114,637 01232331 - Building Services
400201 - PROF SVCS/Professional Svcs 4,240 D 4,240 400261 - DUES & PUB/Membership & Dues 265 D 265 400304 - RENTAL EXP/Equipment Rental - D - 400341 - OFF SUPP/Office Supplies 588 D 588 400381 - CLOTH & O SUPP/Cloth& Pers Sup 7,547 D 7,547 400382 - CLOTH & O SUPP/Sml Tool & Inst 3,733 D 3,733 400384 - CLOTH & O SUPP/Sfty Mat & Supp 2,719 D 2,719 400385 - CLOTH & O SUPP/Bldging Mnt Sup 47,230 D 47,230 400524 - SERVICES/Bldg R/M Services 77,923 D 77,923 400538 - CONTRACT SVCS/Oth Cntrctl Svcs 4,511 D 4,511 01232431 - Utilities
400322 - MISC EXP/Misc Exp 159 D 159
400341 - OFF SUPP/Office Supplies 1,957 D 1,957 400381 - CLOTH & O SUPP/Cloth& Pers Sup 8,148 D 8,148 400382 - CLOTH & O SUPP/Sml Tool & Inst 22,913 D 22,913 400383 - CLOTH & O SUPP/Hsehold-Janitor 104,165 D 104,165 Prepared by NBS for the City of Richmond
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TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-232- Facility Maintenance and Administration
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method General Admin
Citywide
Facility
Maintenance
City Infrastructure
Maintenance
400384 - CLOTH & O SUPP/Sfty Mat & Supp 4,494 D 4,494 400524 - SERVICES/Bldg R/M Services - D - 01232531 - Electric 18,799 D 18,799
400201 - PROF SVCS/Professional Svcs 7,500 D 7,500 400218 - PROF SVCS/Security Svcs 90,251 D 90,251 400242 - TRAVEL & TRNG/Mileage 195 D 195 400243 - TRAVEL & TRNG/Conf, Mtng Trng 530 D 530 400246 - TRAVEL & TRNG/Registration Fee - D - 400261 - DUES & PUB/Membership & Dues - D - 400304 - RENTAL EXP/Equipment Rental 14,098 D 14,098 400322 - MISC EXP/Misc Exp - D - 400341 - OFF SUPP/Office Supplies 37 D 37 400381 - CLOTH & O SUPP/Cloth& Pers Sup 3,680 D 3,680 400382 - CLOTH & O SUPP/Sml Tool & Inst 90,870 D 90,870 400384 - CLOTH & O SUPP/Sfty Mat & Supp 16,757 D 16,757 400401 - UTILITIES/Tel & Telegraph 5,071 D 5,071 400402 - UTILITIES/Electricity & Power 2,283,991 D 2,283,991 400521 - SERVICES/R & M Vandalism 240,139 D 240,139 400538 - CONTRACT SVCS/Oth Cntrctl Svcs 46,894 D 46,894 400601 - NONCAP ASST/Comp Hrdware<5K 6,058 D 6,058 400751 - DEBT SERV EXP/Principal Pymnt 212,174 D 212,174 400752 - DEBT SERV EXP/Interest Payment 40,878 D 40,878 400772 - DEBT SERV EXP/Fed Subsidy (17,765) D (17,765) 01292831 - Street Lights and Signals
400671 - CAP LEASES/Lease Pymnt Prin 410,373 D 410,373 400672 - CAP LEASES/Lease Pymnt Int 57,461 D 57,461 Subtotal Operating Cost 4,142,207$ 122,585$ 491,631$ 3,527,991$ Disallowed Expenses
01232131 - Facilities Maintenance Admin.
400592 - COST POOL/(CON)-Admin Charges 673,657$ [1] 673,657$ -$ -$ Subtotal Disallowed Costs 673,657$ 673,657$ -$ -$ DEPARTMENTAL EXPENDITURES 9,205,631$ 1,056,576$ 3,499,281$ 4,649,775$ Reallocation of General Admin
G/A Reallocation Distribution Percentage 43% 57%
Subtotal G/A Reallocation (1,056,576)$ 453,704$ 602,872$ Reallocation of Incoming Costs
First Allocation 483,090$ 4,160,428$ 5,528,293$ Unallocated Costs -$ -$ -$ Subtotal of First Allocation 483,090$ 4,160,428$ 5,528,293$ Second Allocation 1,283,924$ 551,329$ 732,595$ Unallocated Costs -$ -$ -$ Subtotal of Second Allocation 1,283,924$ 551,329$ 732,595$ TOTAL FUNCTIONAL COSTS 10,972,645$ 4,711,757$ 6,260,888$ [1] Admin charges are excluded and re-established through this CAP analysis Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-232- Facility Maintenance and Administration First Second Allocation Allocation Total
Departmental Expenditures $ 9,205,631 $ 9,205,631 Incoming Costs
BLDG- Building Use $ 115,851 $ - $ 115,851 EQUIP- Equipment Use - - - 0001-131- City Manager's Office 24,800 6,935 31,735 0001-141- City Clerk 18,768 5,775 24,542 0001-151- City Attorney 52,695 11,860 64,555 0001-171- Finance Administration 29,853 9,902 39,755 0001-172- Accounting 43,963 8,754 52,717 0001-173- Budget/Operating 13,513 3,556 17,069 0001-174- Payroll 16,275 5,429 21,705 0001-175- Treasury/Cash Management 25,023 5,478 30,501 0001-176- Accounts Payable 18,530 9,175 27,705 0001-177- Rev Collection 30,763 12,531 43,295 0001-178- Purchasing 13,669 2,748 16,417 0001-181- Human Resources 79,385 19,915 99,300 0001-232- Facility Maintenance and Administration 53,222 53,222 0001-235- Equipment Services/Fleet Services 168,057 168,057 0001-261- Information Technology Administration 37,415 37,415 0001-262- Telecommunications 88,896 88,896 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 834,276 834,276 Total Incoming Costs $ 483,090 $ 1,283,924 $ 1,767,014 Total Costs to be Allocated $ 9,688,721 $ 1,283,924 $ 10,972,645

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 4,480 0.807% 33,583 33,583 33,583 0001-141- City Clerk - 0.000% - - - 0001-151- City Attorney 4,764 0.858% 35,712 35,712 35,712 0001-171- Finance Administration 7,800 1.405% 58,470 58,470 58,470 0001-172- Accounting - 0.000% - - - 0001-173- Budget/Operating - 0.000% - - - 0001-174- Payroll - 0.000% - - - 0001-175- Treasury/Cash Management - 0.000% - - - 0001-176- Accounts Payable - 0.000% - - - 0001-177- Rev Collection - 0.000% - - - 0001-178- Purchasing - 0.000% - - - 0001-181- Human Resources 4,928 0.888% 36,941 36,941 36,941 0001-232- Facility Maintenance and Administration 7,100 1.279% 53,222 53,222 53,222 0001-235- Equipment Services/Fleet Services 14,000 2.522% 104,946 104,946 14,676 119,622 0001-261- Information Technology Administration 4,000 0.721% 29,984 29,984 4,193 34,178 0001-262- Telecommunications - 0.000% - - - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - 0.000% - - - - 0001-907, 908- Non-Departmental - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR - 0.000% - - - - 0001-105- COUNCIL/CITY COUNCIL DIV 7,850 1.414% 58,845 58,845 8,229 67,073 0001-121- POLICE COMMISSION DIV 700 0.126% 5,247 5,247 734 5,981 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-191- GF-POLICE ADMIN DIV 79,313 14.290% 594,540 594,540 83,142 677,681 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION - 0.000% - - - - 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 5,252 0.946% 39,370 39,370 5,506 44,875 0001-202- GF-FIRE/SUPRESSN DIV 48,502 8.739% 363,577 363,577 50,843 414,420 0001-203- GF-FIRE PREVENTION DIV - 0.000% - - - - 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV - 0.000% - - - - 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - 0.000% - - - - 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 4,786 0.862% 35,876 35,876 5,017 40,893 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 9,048 1.630% 67,825 67,825 9,485 77,310 0001-234- IT GIS 8,000 1.441% 59,969 59,969 8,386 68,355 0001-237- GF-I&M/ABATEMENT SVCS (DIV) - 0.000% - - - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 37,470 6.751% 280,880 280,880 39,279 320,158 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 3,062 0.552% 22,953 22,953 3,210 26,163 0001-244- GF-LIB&CL SVC/P-ART DIV 21,800 3.928% 163,415 163,415 22,852 186,268 0001-251- GF-RECREATION ADM DIV 32,228 5.807% 241,585 241,585 33,784 275,369 0001-253- CM&NB/BOOKER T CTR (S-DIV) 42,245 7.612% 316,673 316,673 44,284 360,958 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) 15,868 2.859% 118,948 118,948 16,634 135,582 0001-232- Facility Maintenance and Administration
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Fiscal Year 2023-24
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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 0001-232- Facility Maintenance and Administration
0001-256- RECREATION SVCS/AQUATICS 7,500 1.351% 56,221 56,221 7,862 64,083 0001-257- RECREATION SVCS/CONVENTION CTR 40,000 7.207% 299,845 299,845 41,931 341,776 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC - 0.000% - - - - 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-364- GF-ECON DEV/PUBLIC ART DIV - 0.000% - - - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - 0.000% - - - - 0001-371- INTERNAL SERVICES-ADMIN - 0.000% - - - - 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 1,680 0.303% 12,593 12,593 1,761 14,355 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST - 0.000% - - - - 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - 0.000% - - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL - 0.000% - - - - 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 7,796 1.405% 58,440 58,440 8,172 66,612 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 9,096 1.639% 68,185 68,185 9,535 77,720 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION - 0.000% - - - - 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 2,550 0.459% 19,115 19,115 2,673 21,788 1205- EMPLOYMENT & TRAINING 31,585 5.691% 236,765 236,765 33,110 269,875 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY 1,600 0.288% 11,994 11,994 1,677 13,671 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
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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 0001-232- Facility Maintenance and Administration
3001- DS - 2005 TAXABLE POB 76,980 13.870% 577,051 577,051 80,696 657,747 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND - 0.000% - - - - 4003- WASTEWATER - 0.000% - - - - 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS - 0.000% - - - - 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA - 0.000% - - - - 4405- RHA-NYSTROM VILLAGE - 0.000% - - - - 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR - 0.000% - - - - 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES - 0.000% - - - - 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER 13,028 2.347% 97,659 97,659 13,657 111,316 Total 555,011 100.000% $ 4,160,428 $ - $ 4,160,428 $ 551,329 $ 4,711,757 Allocation Basis: FY 21-22 Total Building Square Footage Source of Allocation: 8_Building Maintenance Square Footage_NBS Prepared by NBS for the City of Richmond
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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 0001-232- Facility Maintenance and Administration
City Infrastructure Maintenance 15.2
Total $ - 0.000% $ - $ - $ - $ - $ - Allocation Basis: Not Allocated
Source of Allocation: N/A
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-232- Facility Maintenance and Administration

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 33,583 - 33,583 0001-141- City Clerk - - - 0001-151- City Attorney 35,712 - 35,712 0001-171- Finance Administration 58,470 - 58,470 0001-172- Accounting - - - 0001-173- Budget/Operating - - - 0001-174- Payroll - - - 0001-175- Treasury/Cash Management - - - 0001-176- Accounts Payable - - - 0001-177- Rev Collection - - - 0001-178- Purchasing - - - 0001-181- Human Resources 36,941 - 36,941 0001-232- Facility Maintenance and Administration 53,222 - 53,222 0001-235- Equipment Services/Fleet Services 119,622 - 119,622 0001-261- Information Technology Administration 34,178 - 34,178 0001-262- Telecommunications - - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - - 0001-907, 908- Non-Departmental - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR - - - 0001-105- COUNCIL/CITY COUNCIL DIV 67,073 - 67,073 0001-121- POLICE COMMISSION DIV 5,981 - 5,981 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - - - 0001-191- GF-POLICE ADMIN DIV 677,681 - 677,681 0001-192- GF-POLICE-PATROL/CIB - - - 0001-193- GF-POLICE/CRIME PREVENTION - - - 0001-194- GF-POLICE-COPS GRANT - - - 0001-196- GF-POLICE/REGULATORY - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - - - 0001-199- GF-PARKING ENFORCEMENT DIV - - - 0001-201- GF-FIRE/ADMIN DIV 44,875 - 44,875 0001-202- GF-FIRE/SUPRESSN DIV 414,420 - 414,420 0001-203- GF-FIRE PREVENTION DIV - - - 0001-204- GF-FIRE/ SUPPORT DIV - - - 0001-205- GF-FIRE/TRAINING DIV - - - 0001-206- GF-FIRE/OF. OF EMS DIV - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - - - 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - - 0001-231- GF-PW ADMIN-DIV 40,893 - 40,893 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 77,310 - 77,310 0001-234- IT GIS 68,355 - 68,355 0001-237- GF-I&M/ABATEMENT SVCS (DIV) - - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 320,158 - 320,158 0001-242- GF-LS/REF SVCS(S-DIV) - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 26,163 - 26,163 0001-244- GF-LIB&CL SVC/P-ART DIV 186,268 - 186,268 0001-251- GF-RECREATION ADM DIV 275,369 - 275,369 0001-253- CM&NB/BOOKER T CTR (S-DIV) 360,958 - 360,958 0001-255- GF-CM TRANSPORTATN OPERATIONS - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) 135,582 - 135,582 0001-256- RECREATION SVCS/AQUATICS 64,083 - 64,083

ALLOCATION SUMMARY
Citywide Facility
Maintenance
Services
City
Infrastructure
Maintenance Total
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-232- Facility Maintenance and Administration

ALLOCATION SUMMARY
Citywide Facility
Maintenance
Services
City
Infrastructure
Maintenance Total
0001-257- RECREATION SVCS/CONVENTION CTR 341,776 - 341,776 0001-259- RECREATION SVCS/PLUNGE - - - 0001-260- RECREATION SVCS/CITIES OF SRVC - - - 0001-291- GF-ADMINISTRATIVE SERVICES - - - 0001-292- GF-STREET SWEEPING - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL - - - 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL - - - 0001-364- GF-ECON DEV/PUBLIC ART DIV - - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - - - 0001-371- INTERNAL SERVICES-ADMIN - - - 0001-910- GF-NON-DEPT/CITY FESTIVAL - - - 1001- SECURED PENSION OVERRIDE - - - 1002- STATE GAS TAX - - - 1003- TRANSPORTATION OPERATIONS 14,355 - 14,355 1004- ASSET SEIZURE FUND - - - 1005- LIBRARY FUND - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - - - 1007- EMERGENCY MED SERV - - - 1009- VEOLIA MITIGATION - - - 1010- N.RICHMOND WASTE - - - 1012- HILLTOP LANDSCAPE MAINT DIST - - - 1013- FIRE DEPT HAZMAT GRANT - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - - - 1018- RENT CONTROL - - - 1019- SBI RMRA CAP IMPROVEMENT - - - 1050- CR-PLANNING & BUILDING 66,612 - 66,612 1053- CODE ENFORCEMENT-CR - - - 1054- ENGINEERING GRANTS 77,720 - 77,720 1055- ENCROACHMENTS SVCS - - - 1200- COR HOUSING ADMINISTRATION - - - 1201- CDBG - - - 1202- HOME PROGRAM - - - 1203- NEIGHBORHOOD STABILIZATION 21,788 - 21,788 1205- EMPLOYMENT & TRAINING 269,875 - 269,875 1207- NEIGHBORHOOD STAB(CITY) - - - 1208- SUCCESSOR HOUSING AGNCY 13,671 - 13,671 1209- CAL-HOME - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - - - 1303- KIDS FIRST INITIATIVE - - - 1304- EMERGENCY OPE & DISASTR RECVRY - - - 1305- PUBLIC ART - - - 1306- AMERICAN RESCUE PLAN ACT - - - 2001- GENERAL CAPITAL FUND - - - 2002- MEASURE J - - - 2110- IMPACT FEE - PARK - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - - - 2113- IMPACT FEE - FIRE - - - 2114- IMPACT FEE - POLICE - - - 2115- IMPACT FEE - COMM/AQUATC - - - 2116- IMPACT FEE - PARKS/OPEN - - - 2117- IMPACT FEE - LIBRARY - - - 2119- IMPACT FEE - STORM DRAINAGE - - - 2120- IMPACT FEE - WASTEWATER - - - 2125- IRON TRIANGLE/EPA PROGRAMS - - - 2126- COR-HOUSING DEPT CIP FUND - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-232- Facility Maintenance and Administration

ALLOCATION SUMMARY
Citywide Facility
Maintenance
Services
City
Infrastructure
Maintenance Total
3001- DS - 2005 TAXABLE POB 657,747 - 657,747 3002- DS - 99A PENSION OBLIG BOND - - - 3005- DS - 2007 CIVIC CENTER - - - 4001- PORT OF RICHMOND - - - 4003- WASTEWATER - - - 4005- MARINA - - - 4006- STORM WATER - - - 4008- KCRT - CABLE TELEVIS - - - 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - - 4201- RHA-CAPITAL FUND - - - 4401- RHA-HACIENDA - - - 4404- RHA-NEVIN PLAZA - - - 4405- RHA-NYSTROM VILLAGE - - - 4406- RHA-RICHMOND VILLAGE ONE - - - 4407- RHA-RICHMOND VILLAGE TWO - - - 4408- RHA-RICHMOND VILLAGE THREE - - - 4501- RHA-CENTRAL OFFICE COST CNTR - - - 4502- RHA-HOUSING (RAD) CORPORATION - - - 5001- INSURANCE RESERVES - - - 5003- EQUIPMENT SERVICES - - - 5008- COMPENSATED ABSENCES - - - 6001- GENERAL TRUST & AGENCY - - - 6004- COMMISSION ON AGING - - - 6005- SEAVER GALLERY TRUST FUND - - - 6007- SENIOR TRUST DEPOSIT - - - 6047- CERTBT PLAN FUND - - - 6048- OPEB PLAN TRUST - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - - 6050- GENERAL PENSION FUND - - - 6051- POLICE & FIRE PENSION - - - 6052- GARFIELD PENSION FUND - - - 6058- MARINA WESTSHORE DEB - - - 6059- COUNTRY CLUB VISTA - - - 6060- REASSESSMENT DISTRICT 2003-1 - - - 6101- SA-PROPERTY TAX TRUST FUND - - - 6102- SA- ADMINISTRATION - - - 6103- SA - CAPITAL PROJECT FUNDS - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - - - 6300- SA-DS HARBOR 98 TARB - - - 6304- SA-DS 2003B TARB - - - 6305- SA-DS 2004A TARB 2/3 - - - 6306- SA-DS 2004A TARB -1/3 HSING - - - 6307- SA-DS 2004B TARB - HOUSING - - - 6309- SA-DS 2007/10B TARB - HOUSING - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - - - 6402- SA-DS 2014B TAXABLE BONDS - - - 6403- SA-DS LOANS PAYABLE - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - - 6405- SA-DS 2021B TAXABLE BONDS is new - - - 6996- SUCCESSOR AGENCY - GLTDAG - - - 9102- CITY OF RICHMOND - GFAAG - - - AO- ALL OTHER 111,316 - 111,316 Total $ 4,711,757 $ - $ 4,711,757 Prepared by NBS for the City of Richmond
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-235- Equipment Services/Fleet Services
Distribution Percentage 100.00%
Expense Type $
Personnel
400002 - SALARIES & WAGES/Mgmt-Local 21 112,387$ S 112,387$ 400003 - SALARIES & WAGES/Local 1021 706,513 S 706,513 400031 - OVERTIME/General 4,928 S 4,928 400043 - OTHER PAY/Acting Pay - General 2,068 S 2,068 400048 - OTHER PAY/Bilingual Pay 1,410 S 1,410 400049 - OTHER PAY/Auto Allowance 3,000 S 3,000 400058 - OTHER PAY/Bonuses 41,800 S 41,800 400080 - COMP ABSENCES/WC-Maintenance 28,878 S 28,878 400103 - P-ROLL BEN/Medicare Tax-ER Shr 13,209 S 13,209 400105 - P-ROLL BEN/Health Insurance Be 230,981 S 230,981 400106 - P-ROLL BEN/Dental Insurance 21,072 S 21,072 400109 - P-ROLL BEN/Employee Assistance 298 S 298 400110 - P-ROLL BEN/Professional Dev-Mg 750 S 750 400111 - P-ROLL BEN/Vision 2,556 S 2,556 400112 - P-ROLL BEN/Life Insurance 1,251 S 1,251 400114 - P-ROLL BEN/Long Term Disabilit 5,199 S 5,199 400116 - P-ROLL BEN/Unemployment Ins 1,793 S 1,793 400117 - P-ROLL BEN/Personal/Prof Dev 8,270 S 8,270 400121 - P-ROLL BEN/Worker Comp-Clerica 5,518 S 5,518 400122 - P-ROLL BEN/Worker Comp-Prof 6,518 S 6,518 400123 - P-ROLL BEN/Workr Comp-Maint 83,794 S 83,794 400124 - P-ROLL BEN/CON-MEDICL EE Share - S - 400127 - P-ROLL BEN/OPEB 30,241 S 30,241 400131 - P-ROLL BEN/CON-OPEB-EE Share - S - 400149 - P-ROLL BEN/PERS-Misc 111,503 S 111,503 400151 - P-ROLL BEN/PERS-Misc (UAL) 302,070 S 302,070 Subtotal Personnel Cost 1,726,005$ 1,726,005$
Operating Services & Supplies
400209 - PROF SVCS/Computer Sftwr Maint 51,424$ S 51,424$ 400242 - TRAVEL & TRNG/Mileage - S - 400243 - TRAVEL & TRNG/Conf, Mtng Trng 618 S 618 400245 - TRAVEL & TRNG/Tuition Rmb/Cert - S - 400261 - DUES & PUB/Membership & Dues 2,069 S 2,069 400262 - DUES & PUB/Books & Subs 3,784 S 3,784 400304 - RENTAL EXP/Equipment Rental 4,281 S 4,281 400322 - MISC EXP/Misc Exp 987 S 987 400341 - OFF SUPP/Office Supplies 7,661 S 7,661 400362 - RD, VEH SUPL, SERV/Veh Op Sup 217,480 S 217,480 400365 - RD, VEH SUPL, SERV/Fuel 889,281 S 889,281 400366 - RD, VEH SUPL, SERV/Oil & Lube 14,146 S 14,146 400368 - RD,VEH SUPL, SERV/ES Inventory 18,012 S 18,012 400381 - CLOTH & O SUPP/Cloth& Pers Sup 12,935 S 12,935 400382 - CLOTH & O SUPP/Sml Tool & Inst 38,425 S 38,425 400384 - CLOTH & O SUPP/Sfty, Mat&Supp - S - 400401 - UTILITIES/Tel & Telegraph 1,681 S 1,681 400501 - EQPT SERVS/Equipment R/M Serv 270,816 S 270,816 400503 - EQPT SERVS/DC-EQUIP & PARTS 178,748 S 178,748 400535 - CONTRACL SVCS/Environ Studies - S - 400592 - COST POOL/(CON)-Admin Charges (135,307) S (135,307) Subtotal Operating Cost 1,577,041$ 1,577,041$

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide Fleet
Services
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Fiscal Year 2023-24
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-235- Equipment Services/Fleet Services
Distribution Percentage 100.00%
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide Fleet
Services
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 135,307$ [1] 135,307$ Subtotal Disallowed Costs 135,307$ 135,307$
DEPARTMENTAL EXPENDITURES 3,438,354$ 3,438,354$ Reallocation of Incoming Costs
First Allocation 536,189$ 3,974,542$
Unallocated Costs -$ -$
Subtotal of First Allocation 536,189$ 3,974,542$ Second Allocation 541,218$ 541,218$
Unallocated Costs -$ -$
Subtotal of Second Allocation 541,218$ 541,218$ TOTAL FUNCTIONAL COSTS 4,515,761$ 4,515,761$
[1] Costs not allowable per Title 2 CFR Part 200
Notes
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-235- Equipment Services/Fleet Services First Second Allocation Allocation Total
Departmental Expenditures $ 3,438,354 $ 3,438,354 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 8,876 2,482 11,358 0001-141- City Clerk 6,717 2,066 8,783 0001-151- City Attorney 18,860 4,243 23,103 0001-171- Finance Administration 12,056 3,999 16,055 0001-172- Accounting 66,104 13,080 79,184 0001-173- Budget/Operating 5,457 1,436 6,894 0001-174- Payroll 5,289 1,765 7,054 0001-175- Treasury/Cash Management 114,814 25,136 139,950 0001-176- Accounts Payable 6,740 3,337 10,077 0001-177- Rev Collection 141,155 57,498 198,653 0001-178- Purchasing 17,086 3,435 20,522 0001-181- Human Resources 28,088 7,038 35,126 0001-232- Facility Maintenance and Administration 104,946 14,676 119,622 0001-235- Equipment Services/Fleet Services 54,618 54,618 0001-261- Information Technology Administration 22,449 22,449 0001-262- Telecommunications 28,891 28,891 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 295,069 295,069 Total Incoming Costs $ 536,189 $ 541,218 $ 1,077,407 Total Costs to be Allocated $ 3,974,542 $ 541,218 $ 4,515,761

COSTS TO BE ALLOCATED
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ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 6 0.634% 25,209 25,209 25,209 0001-141- City Clerk 4 0.423% 16,806 16,806 16,806 0001-151- City Attorney 10 1.057% 42,014 42,014 42,014 0001-171- Finance Administration 6 0.634% 25,209 25,209 25,209 0001-172- Accounting 8 0.846% 33,611 33,611 33,611 0001-173- Budget/Operating 3 0.317% 12,604 12,604 12,604 0001-174- Payroll 4 0.423% 16,806 16,806 16,806 0001-175- Treasury/Cash Management 5 0.529% 21,007 21,007 21,007 0001-176- Accounts Payable 2 0.211% 8,403 8,403 8,403 0001-177- Rev Collection 15 1.586% 63,021 63,021 63,021 0001-178- Purchasing 2 0.211% 8,403 8,403 8,403 0001-181- Human Resources 14 1.480% 58,820 58,820 58,820 0001-232- Facility Maintenance and Administration 40 4.228% 168,057 168,057 168,057 0001-235- Equipment Services/Fleet Services 13 1.374% 54,618 54,618 54,618 0001-261- Information Technology Administration 4 0.423% 16,806 16,806 2,660 19,465 0001-262- Telecommunications 5 0.529% 21,007 21,007 3,324 24,332 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.106% 4,201 4,201 665 4,866 0001-907, 908- Non-Departmental - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 4 0.423% 16,806 16,806 2,660 19,465 0001-105- COUNCIL/CITY COUNCIL DIV 13 1.374% 54,618 54,618 8,644 63,262 0001-121- POLICE COMMISSION DIV 1 0.106% 4,201 4,201 665 4,866 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 7 0.740% 29,410 29,410 4,654 34,064 0001-191- GF-POLICE ADMIN DIV 189 19.979% 794,068 794,068 125,664 919,732 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 1 0.106% 4,201 4,201 665 4,866 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 1 0.106% 4,201 4,201 665 4,866 0001-197- CAD DISPATCH SYST/COMM POL DIV 26 2.748% 109,237 109,237 17,287 126,524 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.106% 4,201 4,201 665 4,866 0001-201- GF-FIRE/ADMIN DIV 4 0.423% 16,806 16,806 2,660 19,465 0001-202- GF-FIRE/SUPRESSN DIV 82 8.668% 344,516 344,516 54,521 399,037 0001-203- GF-FIRE PREVENTION DIV 7 0.740% 29,410 29,410 4,654 34,064 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.106% 4,201 4,201 665 4,866 0001-206- GF-FIRE/OF. OF EMS DIV 2 0.211% 8,403 8,403 1,330 9,733 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 17 1.797% 71,424 71,424 11,303 82,727 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 6 0.634% 25,209 25,209 3,989 29,198 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 33 3.488% 138,647 138,647 21,941 160,588 0001-234- IT GIS 31 3.277% 130,244 130,244 20,612 150,855 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 21 2.220% 88,230 88,230 13,963 102,192 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1 0.106% 4,201 4,201 665 4,866 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 45 4.757% 189,064 189,064 29,920 218,984 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 7 0.740% 29,410 29,410 4,654 34,064 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 17 1.797% 71,424 71,424 11,303 82,727 0001-253- CM&NB/BOOKER T CTR (S-DIV) 55 5.814% 231,078 231,078 36,569 267,647 0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.211% 8,403 8,403 1,330 9,733 0001-254- GF-REC/SPCL EVENTS (S-DIV) 8 0.846% 33,611 33,611 5,319 38,930 0001-235- Equipment Services/Fleet Services
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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 0001-235- Equipment Services/Fleet Services
0001-256- RECREATION SVCS/AQUATICS 47 4.968% 197,467 197,467 31,250 228,716 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.423% 16,806 16,806 2,660 19,465 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC 2 0.211% 8,403 8,403 1,330 9,733 0001-291- GF-ADMINISTRATIVE SERVICES 1 0.106% 4,201 4,201 665 4,866 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 5 0.529% 21,007 21,007 3,324 24,332 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.317% 12,604 12,604 1,995 14,599 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.106% 4,201 4,201 665 4,866 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 1 0.106% 4,201 4,201 665 4,866 0001-371- INTERNAL SERVICES-ADMIN 3 0.317% 12,604 12,604 1,995 14,599 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% 16,806 16,806 2,660 19,465 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% 54,618 54,618 8,644 63,262 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 8 0.846% 33,611 33,611 5,319 38,930 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 15 1.586% 63,021 63,021 9,973 72,995 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 25 2.643% 105,035 105,035 16,622 121,658 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 8 0.846% 33,611 33,611 5,319 38,930 1200- COR HOUSING ADMINISTRATION 3 0.317% 12,604 12,604 1,995 14,599 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 20 2.114% 84,028 84,028 13,298 97,326 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% 8,403 8,403 1,330 9,733 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
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Richmond City CouncilNovember 7, 2023

Richmond City Council
November 7, 2023