Agenda — Richmond City Council, November 7, 2023 (part 5 of 14)

320
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 0001-235- Equipment Services/Fleet Services
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% 8,403 8,403 1,330 9,733 4003- WASTEWATER 8 0.846% 33,611 33,611 5,319 38,930 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 4 0.423% 16,806 16,806 2,660 19,465 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% 12,604 12,604 1,995 14,599 4405- RHA-NYSTROM VILLAGE 2 0.211% 8,403 8,403 1,330 9,733 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% 16,806 16,806 2,660 19,465 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.529% 21,007 21,007 3,324 24,332 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% 33,611 33,611 5,319 38,930 6051- POLICE & FIRE PENSION 20 2.114% 84,028 84,028 13,298 97,326 6052- GARFIELD PENSION FUND 1 0.106% 4,201 4,201 665 4,866 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% $ 3,974,542 $ - $ 3,974,542 $ 541,218 $ 4,515,761 Allocation Basis: FY 21-22 Total FTEs per Fund/Department Source of Allocation: 2_City Staff Roster 21-22 Pay-Benefits.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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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

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 25,209 25,209 0001-141- City Clerk 16,806 16,806 0001-151- City Attorney 42,014 42,014 0001-171- Finance Administration 25,209 25,209 0001-172- Accounting 33,611 33,611 0001-173- Budget/Operating 12,604 12,604 0001-174- Payroll 16,806 16,806
0001-175- Treasury/Cash Management 21,007 21,007 0001-176- Accounts Payable 8,403 8,403 0001-177- Rev Collection 63,021 63,021 0001-178- Purchasing 8,403 8,403 0001-181- Human Resources 58,820 58,820 0001-232- Facility Maintenance and Administration 168,057 168,057 0001-235- Equipment Services/Fleet Services 54,618 54,618 0001-261- Information Technology Administration 19,465 19,465 0001-262- Telecommunications 24,332 24,332 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 4,866 4,866 0001-907, 908- Non-Departmental - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 19,465 19,465 0001-105- COUNCIL/CITY COUNCIL DIV 63,262 63,262 0001-121- POLICE COMMISSION DIV 4,866 4,866 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 34,064 34,064 0001-191- GF-POLICE ADMIN DIV 919,732 919,732 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION 4,866 4,866 0001-194- GF-POLICE-COPS GRANT - - 0001-196- GF-POLICE/REGULATORY 4,866 4,866 0001-197- CAD DISPATCH SYST/COMM POL DIV 126,524 126,524 0001-199- GF-PARKING ENFORCEMENT DIV 4,866 4,866 0001-201- GF-FIRE/ADMIN DIV 19,465 19,465 0001-202- GF-FIRE/SUPRESSN DIV 399,037 399,037 0001-203- GF-FIRE PREVENTION DIV 34,064 34,064 0001-204- GF-FIRE/ SUPPORT DIV - - 0001-205- GF-FIRE/TRAINING DIV 4,866 4,866 0001-206- GF-FIRE/OF. OF EMS DIV 9,733 9,733 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 82,727 82,727 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV 29,198 29,198 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 160,588 160,588 0001-234- IT GIS 150,855 150,855
0001-237- GF-I&M/ABATEMENT SVCS (DIV) 102,192 102,192 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 4,866 4,866 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 218,984 218,984 0001-242- GF-LS/REF SVCS(S-DIV) - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 34,064 34,064 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 82,727 82,727 0001-253- CM&NB/BOOKER T CTR (S-DIV) 267,647 267,647 0001-255- GF-CM TRANSPORTATN OPERATIONS 9,733 9,733 0001-254- GF-REC/SPCL EVENTS (S-DIV) 38,930 38,930 0001-256- RECREATION SVCS/AQUATICS 228,716 228,716

ALLOCATION SUMMARY
Citywide
Fleet
Services 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 0001-235- Equipment Services/Fleet Services

ALLOCATION SUMMARY
Citywide
Fleet
Services Total
0001-257- RECREATION SVCS/CONVENTION CTR 19,465 19,465 0001-259- RECREATION SVCS/PLUNGE - - 0001-260- RECREATION SVCS/CITIES OF SRVC 9,733 9,733 0001-291- GF-ADMINISTRATIVE SERVICES 4,866 4,866 0001-292- GF-STREET SWEEPING - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 24,332 24,332 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 14,599 14,599 0001-364- GF-ECON DEV/PUBLIC ART DIV 4,866 4,866 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 4,866 4,866 0001-371- INTERNAL SERVICES-ADMIN 14,599 14,599 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX - - 1003- TRANSPORTATION OPERATIONS 19,465 19,465 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 63,262 63,262 1013- FIRE DEPT HAZMAT GRANT - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 38,930 38,930 1017- CHEVRON MODERNIZATN PROJ & CIA - - 1018- RENT CONTROL 72,995 72,995
1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 121,658 121,658 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS - - 1055- ENCROACHMENTS SVCS 38,930 38,930 1200- COR HOUSING ADMINISTRATION 14,599 14,599 1201- CDBG - -
1202- HOME PROGRAM - - 1203- NEIGHBORHOOD STABILIZATION - - 1205- EMPLOYMENT & TRAINING 97,326 97,326 1207- NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGNCY - - 1209- CAL-HOME - - 1301- HOUSING/RENTAL ASSISTANCE PROG - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - - 1303- KIDS FIRST INITIATIVE 9,733 9,733 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 0001-235- Equipment Services/Fleet Services

ALLOCATION SUMMARY
Citywide
Fleet
Services Total
3001- DS - 2005 TAXABLE POB - - 3002- DS - 99A PENSION OBLIG BOND - - 3005- DS - 2007 CIVIC CENTER - - 4001- PORT OF RICHMOND 9,733 9,733 4003- WASTEWATER 38,930 38,930
4005- MARINA - - 4006- STORM WATER - - 4008- KCRT - CABLE TELEVIS 19,465 19,465 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4201- RHA-CAPITAL FUND - - 4401- RHA-HACIENDA - - 4404- RHA-NEVIN PLAZA 14,599 14,599 4405- RHA-NYSTROM VILLAGE 9,733 9,733 4406- RHA-RICHMOND VILLAGE ONE - - 4407- RHA-RICHMOND VILLAGE TWO - - 4408- RHA-RICHMOND VILLAGE THREE - - 4501- RHA-CENTRAL OFFICE COST CNTR 19,465 19,465 4502- RHA-HOUSING (RAD) CORPORATION - - 5001- INSURANCE RESERVES 24,332 24,332 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 38,930 38,930 6051- POLICE & FIRE PENSION 97,326 97,326 6052- GARFIELD PENSION FUND 4,866 4,866 6058- MARINA WESTSHORE DEB - - 6059- COUNTRY CLUB VISTA - - 6060- REASSESSMENT DISTRICT 2003-1 - - 6101- SA-PROPERTY TAX TRUST FUND - - 6102- SA- ADMINISTRATION - - 6103- SA - CAPITAL PROJECT FUNDS - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - - 6300- SA-DS HARBOR 98 TARB - - 6304- SA-DS 2003B TARB - - 6305- SA-DS 2004A TARB 2/3 - - 6306- SA-DS 2004A TARB -1/3 HSING - - 6307- SA-DS 2004B TARB - HOUSING - - 6309- SA-DS 2007/10B TARB - HOUSING - - 6401- SA-DS 2014A NON-TAXABLE BONDS - - 6402- SA-DS 2014B TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - 6405- SA-DS 2021B TAXABLE BONDS is new - - 6996- SUCCESSOR AGENCY - GLTDAG - - 9102- CITY OF RICHMOND - GFAAG - -

AO- ALL OTHER - - Total $ 4,515,761 $ 4,515,761
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

DEPARTMENTAL EXPENSE DETAIL
0001-261- Information Technology Administration
Distribution Percentage 100.00%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 86,184$ S 86,184$ 400002 - SALARIES & WAGES/Mgmt-Local 21 245,320 S 245,320 400003 - SALARIES & WAGES/Local 1021 76,569 S 76,569 400049 - OTHER PAY/Auto Allowance 2,100 S 2,100 400058 - OTHER PAY/Bonuses 13,300 S 13,300 400103 - P-ROLL BEN/Medicare Tax-ER Shr 6,323 S 6,323 400105 - P-ROLL BEN/Health Insurance Be 91,805 S 91,805 400106 - P-ROLL BEN/Dental Insurance 6,801 S 6,801 400109 - P-ROLL BEN/Employee Assistance 98 S 98 400110 - P-ROLL BEN/Professional Dev-Mg 2,250 S 2,250 400111 - P-ROLL BEN/Vision 825 S 825 400112 - P-ROLL BEN/Life Insurance 1,560 S 1,560 400114 - P-ROLL BEN/Long Term Disabilit 2,849 S 2,849 400116 - P-ROLL BEN/Unemployment Ins 571 S 571 400117 - P-ROLL BEN/Personal/Prof Dev 750 S 750 400121 - P-ROLL BEN/Worker Comp-Clerica 5,990 S 5,990 400122 - P-ROLL BEN/Worker Comp-Prof 19,227 S 19,227 400124 - P-ROLL BEN/CON-MEDICL EE Share - S - 400127 - P-ROLL BEN/OPEB 14,493 S 14,493 400131 - P-ROLL BEN/CON-OPEB-EE Share - S - 400149 - P-ROLL BEN/PERS-Misc 53,161 S 53,161 400151 - P-ROLL BEN/PERS-Misc (UAL) 95,855 S 95,855 Subtotal Personnel Cost 726,029$ 726,029$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 6,417$ S 6,417$ 400209 - PROF SVCS/Computer Sftwr Maint 467,059 S 467,059 400231 - OFF EXP/Postage & Mailing 269 S 269 400232 - OFF EXP/Printing & Binding 182 S 182 400241 - TRAVEL & TRNG/Meal Allowance 64 S 64 400242 - TRAVEL & TRNG/Mileage 107 S 107 400243 - TRAVEL & TRNG/Conf, Mtng Trng - S - 400298 - ADM EXP/Inventory Duplicating 2,984 S 2,984 400304 - RENTAL EXP/Equipment Rental 2,753 S 2,753 400341 - OFF SUPP/Office Supplies 400 S 400 400574 - COST POOL/(ISF)-Gen Liability 56,827 S 56,827 400592 - COST POOL/(CON)-Admin Charges (212,744) S (212,744) 400601 - NONCAP ASST/Comp Hrdware<5K 328,503 S 328,503 Subtotal Operating Cost 1,105,785$ 1,105,785$
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 212,744$ [1] 212,744 Subtotal Disallowed Costs 212,744$ 212,744$
DEPARTMENTAL EXPENDITURES 2,044,558$ 2,044,558$ Reallocation of Incoming Costs
First Allocation 237,754$ 2,282,311$
Unallocated Costs -$ -$
Subtotal of First Allocation 237,754$ 2,282,311$ Second Allocation 198,034$ 198,034$
Unallocated Costs -$ -$
Subtotal of Second Allocation 198,034$ 198,034$ TOTAL FUNCTIONAL COSTS 2,480,346$ 2,480,346$
[1] Costs unallowable per Title 2 CFR part 200.

Notes
Spread
Method IT Administration
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
17 - EXP

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-261- Information Technology Administration First Second Allocation Allocation Total
Departmental Expenditures $ 2,044,558 $ 2,044,558 Incoming Costs
BLDG- Building Use $ 345 $ - $ 345 EQUIP- Equipment Use 90,503 - 90,503 0001-131- City Manager's Office 3,311 925 4,237 0001-141- City Clerk 2,506 771 3,276 0001-151- City Attorney 10,848 2,634 13,482 0001-171- Finance Administration 5,383 1,786 7,169 0001-172- Accounting 9,679 1,924 11,603 0001-173- Budget/Operating 2,437 641 3,078 0001-174- Payroll 1,628 543 2,170 0001-175- Treasury/Cash Management 8,305 1,818 10,123 0001-176- Accounts Payable 651 323 974 0001-177- Rev Collection 10,210 4,159 14,369 0001-178- Purchasing 35,027 7,042 42,069 0001-181- Human Resources 10,132 2,534 12,666 0001-232- Facility Maintenance and Administration 29,984 4,193 34,178 0001-235- Equipment Services/Fleet Services 16,806 2,660 19,465 0001-261- Information Technology Administration 48,639 48,639 0001-262- Telecommunications 8,890 8,890 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1,903 1,903 0001-907, 908- Non-Departmental 106,650 106,650 Total Incoming Costs $ 237,754 $ 198,034 $ 435,788 Total Costs to be Allocated $ 2,282,311 $ 198,034 $ 2,480,346

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

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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 IT Administration 17.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 8 0.656% 14,966 14,966 14,966 0001-141- City Clerk 9 0.738% 16,837 16,837 16,837 0001-151- City Attorney 17 1.393% 31,803 31,803 31,803 0001-171- Finance Administration 5 0.410% 9,354 9,354 9,354 0001-172- Accounting 8 0.656% 14,966 14,966 14,966 0001-173- Budget/Operating 6 0.492% 11,224 11,224 11,224 0001-174- Payroll 5 0.410% 9,354 9,354 9,354 0001-175- Treasury/Cash Management 9 0.738% 16,837 16,837 16,837 0001-176- Accounts Payable 2 0.164% 3,741 3,741 3,741 0001-177- Rev Collection 7 0.574% 13,095 13,095 13,095 0001-178- Purchasing 3 0.246% 5,612 5,612 5,612 0001-181- Human Resources 17 1.393% 31,803 31,803 31,803 0001-232- Facility Maintenance and Administration 20 1.639% 37,415 37,415 37,415 0001-235- Equipment Services/Fleet Services 12 0.984% 22,449 22,449 22,449 0001-261- Information Technology Administration 26 2.131% 48,639 48,639 48,639 0001-262- Telecommunications - 0.000% - - - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - 0.000% - - - - 0001-907, 908- Non-Departmental - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 5 0.410% 9,354 9,354 929 10,283 0001-105- COUNCIL/CITY COUNCIL DIV 20 1.639% 37,415 37,415 3,715 41,130 0001-121- POLICE COMMISSION DIV - 0.000% - - - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 17 1.393% 31,803 31,803 3,158 34,961 0001-191- GF-POLICE ADMIN DIV 205 16.803% 383,503 383,503 38,083 421,587 0001-192- GF-POLICE-PATROL/CIB 86 7.049% 160,884 160,884 15,976 176,861 0001-193- GF-POLICE/CRIME PREVENTION 5 0.410% 9,354 9,354 929 10,283 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 3 0.246% 5,612 5,612 557 6,170 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV 4 0.328% 7,483 7,483 743 8,226 0001-201- GF-FIRE/ADMIN DIV 23 1.885% 43,027 43,027 4,273 47,300 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV - 0.000% - - - - 0001-204- GF-FIRE/ SUPPORT DIV 16 1.311% 29,932 29,932 2,972 32,904 0001-205- GF-FIRE/TRAINING DIV 3 0.246% 5,612 5,612 557 6,170 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 12 0.984% 22,449 22,449 2,229 24,678 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 37 3.016% 68,843 68,843 6,836 75,680 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 12 0.984% 22,449 22,449 2,229 24,678 0001-234- IT GIS - 0.000% - - - - 0001-237- GF-I&M/ABATEMENT SVCS (DIV) - 0.000% - - - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 4 0.328% 7,483 7,483 743 8,226 0001-242- GF-LS/REF SVCS(S-DIV) 37 3.033% 69,218 69,218 6,874 76,091 0001-243- GF-LIB&CL SVCS/LEAP DIV 52 4.262% 97,279 97,279 9,660 106,939 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 115 9.426% 215,136 215,136 21,364 236,500 0001-253- CM&NB/BOOKER T CTR (S-DIV) - 0.000% - - - - 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) - 0.000% - - - - 0001-261- Information Technology Administration
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 0001-261- Information Technology Administration
0001-256- RECREATION SVCS/AQUATICS - 0.000% - - - - 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC - 0.000% - - - - 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 4 0.328% 7,483 7,483 743 8,226 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 11 0.902% 20,578 20,578 2,044 22,622 0001-364- GF-ECON DEV/PUBLIC ART DIV 2 0.164% 3,741 3,741 372 4,113 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 2 0.164% 3,741 3,741 372 4,113 0001-371- INTERNAL SERVICES-ADMIN - 0.000% - - - - 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 7 0.574% 13,095 13,095 1,300 14,396 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 3 0.246% 5,612 5,612 557 6,170 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 2 0.164% 3,741 3,741 372 4,113 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 21 1.721% 39,286 39,286 3,901 43,187 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 66 5.410% 123,469 123,469 12,261 135,730 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 20 1.607% 36,667 36,667 3,641 40,308 1200- COR HOUSING ADMINISTRATION 5 0.410% 9,354 9,354 929 10,283 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 60 4.918% 112,245 112,245 11,146 123,391 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
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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 0001-261- Information Technology Administration
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 5 0.410% 9,354 9,354 929 10,283 4003- WASTEWATER 39 3.172% 72,398 72,398 7,189 79,587 4005- MARINA - 0.000% - - - - 4006- STORM WATER 5 0.402% 9,167 9,167 910 10,077 4008- KCRT - CABLE TELEVIS 71 5.820% 132,823 132,823 13,190 146,013 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 12 0.984% 22,449 22,449 2,229 24,678 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA - 0.000% - - - - 4405- RHA-NYSTROM VILLAGE - 0.000% - - - - 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR - 0.000% - - - - 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 1 0.082% 1,871 1,871 186 2,057 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 75 6.148% 140,306 140,306 13,933 154,239 Total 1,220 100.000% $ 2,282,311 $ - $ 2,282,311 $ 198,034 $ 2,480,346 Allocation Basis: FY 21-22 Number of IT Units per Fund/Department Source of Allocation: 9_I.T. Dept Laptops_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 0001-261- Information Technology Administration

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 14,966 14,966 0001-141- City Clerk 16,837 16,837 0001-151- City Attorney 31,803 31,803 0001-171- Finance Administration 9,354 9,354 0001-172- Accounting 14,966 14,966 0001-173- Budget/Operating 11,224 11,224 0001-174- Payroll 9,354 9,354 0001-175- Treasury/Cash Management 16,837 16,837 0001-176- Accounts Payable 3,741 3,741 0001-177- Rev Collection 13,095 13,095 0001-178- Purchasing 5,612 5,612 0001-181- Human Resources 31,803 31,803 0001-232- Facility Maintenance and Administration 37,415 37,415 0001-235- Equipment Services/Fleet Services 22,449 22,449 0001-261- Information Technology Administration 48,639 48,639 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 10,283 10,283 0001-105- COUNCIL/CITY COUNCIL DIV 41,130 41,130 0001-121- POLICE COMMISSION DIV - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 34,961 34,961 0001-191- GF-POLICE ADMIN DIV 421,587 421,587 0001-192- GF-POLICE-PATROL/CIB 176,861 176,861 0001-193- GF-POLICE/CRIME PREVENTION 10,283 10,283 0001-194- GF-POLICE-COPS GRANT - - 0001-196- GF-POLICE/REGULATORY 6,170 6,170 0001-197- CAD DISPATCH SYST/COMM POL DIV - - 0001-199- GF-PARKING ENFORCEMENT DIV 8,226 8,226 0001-201- GF-FIRE/ADMIN DIV 47,300 47,300 0001-202- GF-FIRE/SUPRESSN DIV - - 0001-203- GF-FIRE PREVENTION DIV - - 0001-204- GF-FIRE/ SUPPORT DIV 32,904 32,904 0001-205- GF-FIRE/TRAINING DIV 6,170 6,170 0001-206- GF-FIRE/OF. OF EMS DIV - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 24,678 24,678 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV 75,680 75,680 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 24,678 24,678 0001-234- IT GIS - - 0001-237- GF-I&M/ABATEMENT SVCS (DIV) - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 8,226 8,226 0001-242- GF-LS/REF SVCS(S-DIV) 76,091 76,091 0001-243- GF-LIB&CL SVCS/LEAP DIV 106,939 106,939 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 236,500 236,500 0001-253- CM&NB/BOOKER T CTR (S-DIV) - - 0001-255- GF-CM TRANSPORTATN OPERATIONS - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) - - 0001-256- RECREATION SVCS/AQUATICS - -

ALLOCATION SUMMARY
IT
Administration 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 0001-261- Information Technology Administration

ALLOCATION SUMMARY
IT
Administration Total
0001-257- RECREATION SVCS/CONVENTION CTR - - 0001-259- RECREATION SVCS/PLUNGE - - 0001-260- RECREATION SVCS/CITIES OF SRVC - - 0001-291- GF-ADMINISTRATIVE SERVICES - - 0001-292- GF-STREET SWEEPING - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 8,226 8,226 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 22,622 22,622 0001-364- GF-ECON DEV/PUBLIC ART DIV 4,113 4,113 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 4,113 4,113 0001-371- INTERNAL SERVICES-ADMIN - - 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX - - 1003- TRANSPORTATION OPERATIONS 14,396 14,396 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 6,170 6,170 1013- FIRE DEPT HAZMAT GRANT - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 4,113 4,113 1017- CHEVRON MODERNIZATN PROJ & CIA - - 1018- RENT CONTROL 43,187 43,187 1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 135,730 135,730 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS - - 1055- ENCROACHMENTS SVCS 40,308 40,308 1200- COR HOUSING ADMINISTRATION 10,283 10,283 1201- CDBG - - 1202- HOME PROGRAM - - 1203- NEIGHBORHOOD STABILIZATION - - 1205- EMPLOYMENT & TRAINING 123,391 123,391 1207- NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGNCY - - 1209- CAL-HOME - - 1301- HOUSING/RENTAL ASSISTANCE PROG - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - - 1303- KIDS FIRST INITIATIVE - - 1304- EMERGENCY OPE & DISASTR RECVRY - - 1305- PUBLIC ART - - 1306- AMERICAN RESCUE PLAN ACT - - 2001- GENERAL CAPITAL FUND - - 2002- MEASURE J - - 2110- IMPACT FEE - PARK - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - - 2113- IMPACT FEE - FIRE - - 2114- IMPACT FEE - POLICE - - 2115- IMPACT FEE - COMM/AQUATC - - 2116- IMPACT FEE - PARKS/OPEN - - 2117- IMPACT FEE - LIBRARY - - 2119- IMPACT FEE - STORM DRAINAGE - - 2120- IMPACT FEE - WASTEWATER - - 2125- IRON TRIANGLE/EPA PROGRAMS - - 2126- COR-HOUSING DEPT CIP FUND - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-261- Information Technology Administration

ALLOCATION SUMMARY
IT
Administration Total
3001- DS - 2005 TAXABLE POB - - 3002- DS - 99A PENSION OBLIG BOND - - 3005- DS - 2007 CIVIC CENTER - - 4001- PORT OF RICHMOND 10,283 10,283 4003- WASTEWATER 79,587 79,587 4005- MARINA - - 4006- STORM WATER 10,077 10,077 4008- KCRT - CABLE TELEVIS 146,013 146,013 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 24,678 24,678 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 2,057 2,057 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 154,239 154,239
Total $ 2,480,346 $ 2,480,346
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 0001-262- Telecommunications
Distribution Percentage 100.00%
Expense Type $
Personnel
01262117 - GF-I.T./TELECOMMS (S-DIV)
400002 - SALARIES & WAGES/Mgmt-Local 21 43,467$ S 43,467$ 400003 - SALARIES & WAGES/Local 1021 41,239 S 41,239 400031 - OVERTIME/General - S - 400042 - OTHER PAY/Stand By - S - 400048 - OTHER PAY/Bilingual Pay 1,591 S 1,591 400058 - OTHER PAY/Bonuses 3,800 S 3,800 400066 - OTHER PAY/Assign Diff-non-PERS - S - 400103 - P-ROLL BEN/Medicare Tax-ER Shr 1,308 S 1,308 400105 - P-ROLL BEN/Health Insurance Be 19,879 S 19,879 400106 - P-ROLL BEN/Dental Insurance 1,425 S 1,425 400109 - P-ROLL BEN/Employee Assistance 22 S 22 400111 - P-ROLL BEN/Vision 173 S 173 400112 - P-ROLL BEN/Life Insurance 160 S 160 400114 - P-ROLL BEN/Long Term Disabilit 395 S 395 400116 - P-ROLL BEN/Unemployment Ins 119 S 119 400117 - P-ROLL BEN/Personal/Prof Dev - S - 400122 - P-ROLL BEN/Worker Comp-Prof 2,521 S 2,521 400123 - P-ROLL BEN/Workr Comp-Maint 5,139 S 5,139 400127 - P-ROLL BEN/OPEB 2,980 S 2,980 400149 - P-ROLL BEN/PERS-Misc 11,245 S 11,245 400151 - P-ROLL BEN/PERS-Misc (UAL) 20,279 S 20,279 01262217 - GF-INFO TECH/(GIS) (S-DIV)
400002 - SALARIES & WAGES/Mgmt-Local 21 125,419 S 125,419 400058 - OTHER PAY/Bonuses 3,800 S 3,800 400103 - P-ROLL BEN/Medicare Tax-ER Shr 1,920 S 1,920 400105 - P-ROLL BEN/Health Insurance Be 5,554 S 5,554 400106 - P-ROLL BEN/Dental Insurance 1,887 S 1,887 400109 - P-ROLL BEN/Employee Assistance 27 S 27 400110 - P-ROLL BEN/Professional Dev-Mg 1,500 S 1,500 400111 - P-ROLL BEN/Vision 229 S 229 400112 - P-ROLL BEN/Life Insurance 482 S 482 400114 - P-ROLL BEN/Long Term Disabilit 934 S 934 400116 - P-ROLL BEN/Unemployment Ins 166 S 166 400122 - P-ROLL BEN/Worker Comp-Prof 7,274 S 7,274 400124 - P-ROLL BEN/CON-MEDICL EE Share - S - 400127 - P-ROLL BEN/OPEB 4,455 S 4,455 400131 - P-ROLL BEN/CON-OPEB-EE Share - S - 400149 - P-ROLL BEN/PERS-Misc 16,342 S 16,342 400151 - P-ROLL BEN/PERS-Misc (UAL) 26,851 S 26,851 01262417 - GF-INFO TECH/ERP&APP (S-DIV)
400002 - SALARIES & WAGES/Mgmt-Local 21 176,680 S 176,680 400058 - OTHER PAY/Bonuses 7,600 S 7,600 400103 - P-ROLL BEN/Medicare Tax-ER Shr 2,731 S 2,731 400105 - P-ROLL BEN/Health Insurance Be 21,065 S 21,065 400106 - P-ROLL BEN/Dental Insurance 2,754 S 2,754

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide Telecomms
Support
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 0001-262- Telecommunications
Distribution Percentage 100.00%
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide Telecomms
Support
400109 - P-ROLL BEN/Employee Assistance 39 S 39 400110 - P-ROLL BEN/Professional Dev-Mg 1,413 S 1,413 400111 - P-ROLL BEN/Vision 334 S 334 400112 - P-ROLL BEN/Life Insurance 678 S 678 400114 - P-ROLL BEN/Long Term Disabilit 1,277 S 1,277 400116 - P-ROLL BEN/Unemployment Ins 243 S 243 400122 - P-ROLL BEN/Worker Comp-Prof 10,248 S 10,248 400124 - P-ROLL BEN/CON-MEDICL EE Share - S - 400127 - P-ROLL BEN/OPEB 6,276 S 6,276 400131 - P-ROLL BEN/CON-OPEB-EE Share - S - 400149 - P-ROLL BEN/PERS-Misc 23,022 S 23,022 400151 - P-ROLL BEN/PERS-Misc (UAL) 39,016 S 39,016 Subtotal Personnel Cost 645,960$ 645,960$ Operating Services & Supplies
01262117 - GF-I.T./TELECOMMS (S-DIV)
400401 - UTILITIES/Tel & Telegraph 565,381$ S 565,381$ 400501 - EQPT SERVS/Equipment R/M Serv 40,219 S 40,219 400592 - COST POOL/(CON)-Admin Charges (92,849) S (92,849) 400601 - NONCAP ASST/Comp Hrdware<5K 1,514 S 1,514 01262217 - GF-INFO TECH/(GIS) (S-DIV)
400209 - PROF SVCS/Computer Sftwr Maint 38,440 S 38,440 400220 - PROF SVCS/Info Tech Services 1,342 S 1,342 400592 - COST POOL/(CON)-Admin Charges (31,841) S (31,841) 01262217 - GF-INFO TECH/(GIS) (S-DIV)
400209 - PROF SVCS/Computer Sftwr Maint 38,041 S 38,041 400502 - EQPT SERVS/Software Maint 678,424 S 678,424 400592 - COST POOL/(CON)-Admin Charges (113,441) S (113,441) 01262917 - GF-INFO TECH/DSKTP SPT(S-DIV)
400592 - COST POOL/(CON)-Admin Charges (21,306) S (21,306) Subtotal Operating Cost 1,103,925$ 1,103,925$ Disallowed Expenses
01262117 - GF-I.T./TELECOMMS (S-DIV) -
400592 - COST POOL/(CON)-Admin Charges 92,849 [1] 92,849$ 01262217 - GF-INFO TECH/(GIS) (S-DIV) -
400592 - COST POOL/(CON)-Admin Charges 31,841 [1] 31,841 01262217 - GF-INFO TECH/(GIS) (S-DIV) -
400592 - COST POOL/(CON)-Admin Charges 113,441 [1] 113,441 01262917 - GF-INFO TECH/DSKTP SPT(S-DIV) -
400592 - COST POOL/(CON)-Admin Charges 21,306 [1] 21,306 Subtotal Disallowed Costs 259,437$ 259,437$ DEPARTMENTAL EXPENDITURES 2,009,322$ 2,009,322$ Reallocation of Incoming Costs
First Allocation 93,077$ 2,102,399$
Unallocated Costs -$ -$
Subtotal of First Allocation 93,077$ 2,102,399$ Second Allocation 151,380$ 151,380$
Unallocated Costs -$ -$
Subtotal of Second Allocation 151,380$ 151,380$ TOTAL FUNCTIONAL COSTS 2,253,779$ 2,253,779$ [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 0001-262- Telecommunications First Second
Allocation Allocation Total
Departmental Expenditures $ 2,009,322 $ 2,009,322 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 4,249 1,187 5,436 0001-141- City Clerk 3,215 989 4,204 0001-151- City Attorney 9,028 2,030 11,058 0001-171- Finance Administration 7,046 2,337 9,382 0001-172- Accounting 10,504 2,091 12,596 0001-173- Budget/Operating 3,189 839 4,029 0001-174- Payroll 2,034 679 2,713 0001-175- Treasury/Cash Management 6,184 1,354 7,538 0001-176- Accounts Payable 3,224 1,596 4,821 0001-177- Rev Collection 7,603 3,097 10,700 0001-178- Purchasing 5,126 1,031 6,156 0001-181- Human Resources 10,666 2,673 13,339 0001-232- Facility Maintenance and Administration - - - 0001-235- Equipment Services/Fleet Services 21,007 3,324 24,332 0001-261- Information Technology Administration - - - 0001-262- Telecommunications 11,112 11,112 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 117,040 117,040 Total Incoming Costs $ 93,077 $ 151,380 $ 244,457 Total Costs to be Allocated $ 2,102,399 $ 151,380 $ 2,253,779

COSTS TO BE ALLOCATED
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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 6 0.634% 13,334 13,334 13,334 0001-141- City Clerk 4 0.423% 8,890 8,890 8,890 0001-151- City Attorney 10 1.057% 22,224 22,224 22,224 0001-171- Finance Administration 6 0.634% 13,334 13,334 13,334 0001-172- Accounting 8 0.846% 17,779 17,779 17,779 0001-173- Budget/Operating 3 0.317% 6,667 6,667 6,667 0001-174- Payroll 4 0.423% 8,890 8,890 8,890 0001-175- Treasury/Cash Management 5 0.529% 11,112 11,112 11,112 0001-176- Accounts Payable 2 0.211% 4,445 4,445 4,445 0001-177- Rev Collection 15 1.586% 33,336 33,336 33,336 0001-178- Purchasing 2 0.211% 4,445 4,445 4,445 0001-181- Human Resources 14 1.480% 31,114 31,114 31,114 0001-232- Facility Maintenance and Administration 40 4.228% 88,896 88,896 88,896 0001-235- Equipment Services/Fleet Services 13 1.374% 28,891 28,891 28,891 0001-261- Information Technology Administration 4 0.423% 8,890 8,890 8,890 0001-262- Telecommunications 5 0.529% 11,112 11,112 11,112 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.106% 2,222 2,222 188 2,410 0001-907, 908- Non-Departmental - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 4 0.423% 8,890 8,890 752 9,642 0001-105- COUNCIL/CITY COUNCIL DIV 13 1.374% 28,891 28,891 2,445 31,336 0001-121- POLICE COMMISSION DIV 1 0.106% 2,222 2,222 188 2,410 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 7 0.740% 15,557 15,557 1,316 16,873 0001-191- GF-POLICE ADMIN DIV 189 19.979% 420,035 420,035 35,541 455,577 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 1 0.106% 2,222 2,222 188 2,410 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 1 0.106% 2,222 2,222 188 2,410 0001-197- CAD DISPATCH SYST/COMM POL DIV 26 2.748% 57,783 57,783 4,889 62,672 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.106% 2,222 2,222 188 2,410 0001-201- GF-FIRE/ADMIN DIV 4 0.423% 8,890 8,890 752 9,642 0001-202- GF-FIRE/SUPRESSN DIV 82 8.668% 182,238 182,238 15,420 197,658 0001-203- GF-FIRE PREVENTION DIV 7 0.740% 15,557 15,557 1,316 16,873 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.106% 2,222 2,222 188 2,410 0001-206- GF-FIRE/OF. OF EMS DIV 2 0.211% 4,445 4,445 376 4,821 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 17 1.797% 37,781 37,781 3,197 40,978 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 6 0.634% 13,334 13,334 1,128 14,463 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 33 3.488% 73,340 73,340 6,206 79,545 0001-234- IT GIS 31 3.277% 68,895 68,895 5,830 74,724 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 21 2.220% 46,671 46,671 3,949 50,620 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1 0.106% 2,222 2,222 188 2,410 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 45 4.757% 100,008 100,008 8,462 108,471 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 7 0.740% 15,557 15,557 1,316 16,873 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 17 1.797% 37,781 37,781 3,197 40,978 0001-253- CM&NB/BOOKER T CTR (S-DIV) 55 5.814% 122,233 122,233 10,343 132,575 0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.211% 4,445 4,445 376 4,821 0001-254- GF-REC/SPCL EVENTS (S-DIV) 8 0.846% 17,779 17,779 1,504 19,284 0001-256- RECREATION SVCS/AQUATICS 47 4.968% 104,453 104,453 8,838 113,292 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.423% 8,890 8,890 752 9,642 0001-262- Telecommunications
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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 0001-262- Telecommunications
0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC 2 0.211% 4,445 4,445 376 4,821 0001-291- GF-ADMINISTRATIVE SERVICES 1 0.106% 2,222 2,222 188 2,410 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 5 0.529% 11,112 11,112 940 12,052 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.317% 6,667 6,667 564 7,231 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.106% 2,222 2,222 188 2,410 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 1 0.106% 2,222 2,222 188 2,410 0001-371- INTERNAL SERVICES-ADMIN 3 0.317% 6,667 6,667 564 7,231 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% 8,890 8,890 752 9,642 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% 28,891 28,891 2,445 31,336 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 8 0.846% 17,779 17,779 1,504 19,284 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 15 1.586% 33,336 33,336 2,821 36,157 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 25 2.643% 55,560 55,560 4,701 60,261 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 8 0.846% 17,779 17,779 1,504 19,284 1200- COR HOUSING ADMINISTRATION 3 0.317% 6,667 6,667 564 7,231 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 20 2.114% 44,448 44,448 3,761 48,209 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% 4,445 4,445 376 4,821 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - 3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - Prepared by NBS for the City of Richmond
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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 0001-262- Telecommunications
4001- PORT OF RICHMOND 2 0.211% 4,445 4,445 376 4,821 4003- WASTEWATER 8 0.846% 17,779 17,779 1,504 19,284 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 4 0.423% 8,890 8,890 752 9,642 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% 6,667 6,667 564 7,231 4405- RHA-NYSTROM VILLAGE 2 0.211% 4,445 4,445 376 4,821 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% 8,890 8,890 752 9,642 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.529% 11,112 11,112 940 12,052 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% 17,779 17,779 1,504 19,284 6051- POLICE & FIRE PENSION 20 2.114% 44,448 44,448 3,761 48,209 6052- GARFIELD PENSION FUND 1 0.106% 2,222 2,222 188 2,410 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% $ 2,102,399 $ - $ 2,102,399 $ 151,380 $ 2,253,779 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 0001-262- Telecommunications

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 13,334 13,334 0001-141- City Clerk 8,890 8,890 0001-151- City Attorney 22,224 22,224 0001-171- Finance Administration 13,334 13,334 0001-172- Accounting 17,779 17,779 0001-173- Budget/Operating 6,667 6,667 0001-174- Payroll 8,890 8,890 0001-175- Treasury/Cash Management 11,112 11,112 0001-176- Accounts Payable 4,445 4,445 0001-177- Rev Collection 33,336 33,336 0001-178- Purchasing 4,445 4,445 0001-181- Human Resources 31,114 31,114 0001-232- Facility Maintenance and Administration 88,896 88,896 0001-235- Equipment Services/Fleet Services 28,891 28,891 0001-261- Information Technology Administration 8,890 8,890 0001-262- Telecommunications 11,112 11,112 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 2,410 2,410 0001-907, 908- Non-Departmental - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 9,642 9,642 0001-105- COUNCIL/CITY COUNCIL DIV 31,336 31,336 0001-121- POLICE COMMISSION DIV 2,410 2,410 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 16,873 16,873 0001-191- GF-POLICE ADMIN DIV 455,577 455,577 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION 2,410 2,410 0001-194- GF-POLICE-COPS GRANT - - 0001-196- GF-POLICE/REGULATORY 2,410 2,410 0001-197- CAD DISPATCH SYST/COMM POL DIV 62,672 62,672 0001-199- GF-PARKING ENFORCEMENT DIV 2,410 2,410 0001-201- GF-FIRE/ADMIN DIV 9,642 9,642 0001-202- GF-FIRE/SUPRESSN DIV 197,658 197,658 0001-203- GF-FIRE PREVENTION DIV 16,873 16,873 0001-204- GF-FIRE/ SUPPORT DIV - - 0001-205- GF-FIRE/TRAINING DIV 2,410 2,410 0001-206- GF-FIRE/OF. OF EMS DIV 4,821 4,821 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 40,978 40,978 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV 14,463 14,463 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 79,545 79,545 0001-234- IT GIS 74,724 74,724 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 50,620 50,620 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 2,410 2,410 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 108,471 108,471 0001-242- GF-LS/REF SVCS(S-DIV) - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 16,873 16,873 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 40,978 40,978 0001-253- CM&NB/BOOKER T CTR (S-DIV) 132,575 132,575 0001-255- GF-CM TRANSPORTATN OPERATIONS 4,821 4,821 0001-254- GF-REC/SPCL EVENTS (S-DIV) 19,284 19,284 0001-256- RECREATION SVCS/AQUATICS 113,292 113,292

ALLOCATION SUMMARY
Citywide
Telecomms
Support 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 0001-262- Telecommunications

ALLOCATION SUMMARY
Citywide
Telecomms
Support Total
0001-257- RECREATION SVCS/CONVENTION CTR 9,642 9,642 0001-259- RECREATION SVCS/PLUNGE - - 0001-260- RECREATION SVCS/CITIES OF SRVC 4,821 4,821 0001-291- GF-ADMINISTRATIVE SERVICES 2,410 2,410 0001-292- GF-STREET SWEEPING - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 12,052 12,052 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 7,231 7,231 0001-364- GF-ECON DEV/PUBLIC ART DIV 2,410 2,410 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 2,410 2,410 0001-371- INTERNAL SERVICES-ADMIN 7,231 7,231 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX - - 1003- TRANSPORTATION OPERATIONS 9,642 9,642 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 31,336 31,336 1013- FIRE DEPT HAZMAT GRANT - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 19,284 19,284 1017- CHEVRON MODERNIZATN PROJ & CIA - - 1018- RENT CONTROL 36,157 36,157 1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 60,261 60,261 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS - - 1055- ENCROACHMENTS SVCS 19,284 19,284 1200- COR HOUSING ADMINISTRATION 7,231 7,231 1201- CDBG - - 1202- HOME PROGRAM - - 1203- NEIGHBORHOOD STABILIZATION - - 1205- EMPLOYMENT & TRAINING 48,209 48,209 1207- NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGNCY - - 1209- CAL-HOME - - 1301- HOUSING/RENTAL ASSISTANCE PROG - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - - 1303- KIDS FIRST INITIATIVE 4,821 4,821 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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TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-262- Telecommunications

ALLOCATION SUMMARY
Citywide
Telecomms
Support Total
3001- DS - 2005 TAXABLE POB - - 3002- DS - 99A PENSION OBLIG BOND - - 3005- DS - 2007 CIVIC CENTER - - 4001- PORT OF RICHMOND 4,821 4,821 4003- WASTEWATER 19,284 19,284 4005- MARINA - - 4006- STORM WATER - - 4008- KCRT - CABLE TELEVIS 9,642 9,642 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4201- RHA-CAPITAL FUND - - 4401- RHA-HACIENDA - - 4404- RHA-NEVIN PLAZA 7,231 7,231 4405- RHA-NYSTROM VILLAGE 4,821 4,821 4406- RHA-RICHMOND VILLAGE ONE - - 4407- RHA-RICHMOND VILLAGE TWO - - 4408- RHA-RICHMOND VILLAGE THREE - - 4501- RHA-CENTRAL OFFICE COST CNTR 9,642 9,642 4502- RHA-HOUSING (RAD) CORPORATION - - 5001- INSURANCE RESERVES 12,052 12,052 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 19,284 19,284 6051- POLICE & FIRE PENSION 48,209 48,209 6052- GARFIELD PENSION FUND 2,410 2,410 6058- MARINA WESTSHORE DEB - - 6059- COUNTRY CLUB VISTA - - 6060- REASSESSMENT DISTRICT 2003-1 - - 6101- SA-PROPERTY TAX TRUST FUND - - 6102- SA- ADMINISTRATION - - 6103- SA - CAPITAL PROJECT FUNDS - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - - 6300- SA-DS HARBOR 98 TARB - - 6304- SA-DS 2003B TARB - - 6305- SA-DS 2004A TARB 2/3 - - 6306- SA-DS 2004A TARB -1/3 HSING - - 6307- SA-DS 2004B TARB - HOUSING - - 6309- SA-DS 2007/10B TARB - HOUSING - - 6401- SA-DS 2014A NON-TAXABLE BONDS - - 6402- SA-DS 2014B TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - 6405- SA-DS 2021B TAXABLE BONDS is new - - 6996- SUCCESSOR AGENCY - GLTDAG - - 9102- CITY OF RICHMOND - GFAAG - -

AO- ALL OTHER - - Total $ 2,253,779 $ 2,253,779
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop Distribution Percentage 100.00%
Expense Type $
Personnel
400003 - SALARIES & WAGES/Local 1021 33,461$ S 33,461$ 400050 - OTHER PAY/Medical- in Lieu of 1,400 S 1,400 400103 - P-ROLL BEN/Medicare Tax-ER Shr 514 S 514 400105 - P-ROLL BEN/Health Insurance Be - S - 400106 - P-ROLL BEN/Dental Insurance 1,258 S 1,258 400109 - P-ROLL BEN/Employee Assistance 12 S 12 400111 - P-ROLL BEN/Vision 153 S 153 400112 - P-ROLL BEN/Life Insurance 46 S 46 400114 - P-ROLL BEN/Long Term Disabilit 212 S 212 400116 - P-ROLL BEN/Unemployment Ins 119 S 119 400117 - P-ROLL BEN/Personal/Prof Dev 570 S 570 400121 - P-ROLL BEN/Worker Comp-Clerica 2,620 S 2,620 400123 - P-ROLL BEN/Workr Comp-Ser/Main - S - 400127 - P-ROLL BEN/OPEB 1,188 S 1,188
400149 - P-ROLL BEN/PERS-Misc 4,360 S 4,360 400151 - P-ROLL BEN/PERS-Misc (UAL) 17,900 S 17,900 Subtotal Personnel Cost 63,814$ 63,814$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 2,218$ S 2,218 400232 - OFF EXP/Printing & Binding 1,705 S 1,705 400233 - OFF EXP/Copying & Duplicating 12,947 S 12,947 400304 - RENTAL EXP/Equipment Rental 37,002 S 37,002 400341 - OFF SUPP/Office Supplies 1,209 S 1,209 400392 - TAXES/Sales Tax 3,127 S 3,127
400592 - COST POOL/(CON)-Admin Charges (51,398) S (51,398) 400601 - NONCAP ASST/Comp Hrdware<5K 29,188 S 29,188 Subtotal Operating Cost 35,998$ 35,998$
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 51,398$ [1] 51,398$ Subtotal Disallowed Costs 51,398$ 51,398$
DEPARTMENTAL EXPENDITURES 151,210$ 151,210$
Reallocation of Incoming Costs
First Allocation 18,639$ 169,849$
Unallocated Costs -$ -$
Subtotal of First Allocation 18,639$ 169,849$ Second Allocation 21,359$ 21,359$
Unallocated Costs -$ -$
Subtotal of Second Allocation 21,359$ 21,359$ TOTAL FUNCTIONAL COSTS 191,208$ 191,208$
[1] Admin charges are excluded and re-established through this CAP analysis Notes

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Mailroom/Dupl.

Prepared by NBS for the City of Richmond
Fiscal Year 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 0001-263- IT/Mailroom and Duplication, GIS, ERP and DesktopFirst Second Allocation Allocation Total
Departmental Expenditures $ 151,210 $ 151,210 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 545 152 698 0001-141- City Clerk 412 127 539 0001-151- City Attorney 1,158 261 1,419 0001-171- Finance Administration 530 176 706 0001-172- Accounting 844 168 1,012 0001-173- Budget/Operating 240 63 303 0001-174- Payroll 407 136 543 0001-175- Treasury/Cash Management 582 127 710 0001-176- Accounts Payable 306 151 457 0001-177- Rev Collection 716 292 1,007 0001-178- Purchasing 4,841 973 5,814 0001-181- Human Resources 1,634 411 2,045 0001-232- Facility Maintenance and Administration - - - 0001-235- Equipment Services/Fleet Services 4,201 665 4,866 0001-261- Information Technology Administration - - - 0001-262- Telecommunications 2,222 188 2,410 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 17,469 17,469 Total Incoming Costs $ 18,639 $ 21,359 $ 39,999 Total Costs to be Allocated $ 169,849 $ 21,359 $ 191,208

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

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ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 469 2.888% 4,905 4,905 4,905 0001-141- City Clerk 770 4.738% 8,047 8,047 8,047 0001-151- City Attorney 42 0.258% 437 437 437 0001-171- Finance Administration 3,678 22.625% 38,428 38,428 38,428 0001-172- Accounting - 0.000% - - - 0001-173- Budget/Operating 469 2.882% 4,896 4,896 4,896 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 636 3.914% 6,647 6,647 6,647 0001-232- Facility Maintenance and Administration - 0.000% - - - 0001-235- Equipment Services/Fleet Services - 0.000% - - - 0001-261- Information Technology Administration 182 1.121% 1,903 1,903 1,903 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 118 0.728% 1,237 1,237 253 1,489 0001-105- COUNCIL/CITY COUNCIL DIV 23 0.139% 237 237 48 285 0001-121- POLICE COMMISSION DIV - 0.000% - - - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-191- GF-POLICE ADMIN DIV - 0.000% - - - - 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION - 0.000% - - - - 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV - 0.000% - - - - 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 854 5.254% 8,923 8,923 1,822 10,746 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 - 0.000% - - - - 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) - 0.000% - - - - 0001-234- IT GIS - 0.000% - - - - 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 2,485 15.288% 25,966 25,966 5,303 31,269 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 12 0.074% 125 125 26 150 0001-242- GF-LS/REF SVCS(S-DIV) 126 0.774% 1,315 1,315 269 1,584 0001-243- GF-LIB&CL SVCS/LEAP DIV - 0.000% - - - - 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 722 4.441% 7,543 7,543 1,540 9,083 0001-253- CM&NB/BOOKER T CTR (S-DIV) 55 0.340% 578 578 118 696 0001-255- GF-CM TRANSPORTATN OPERATIONS 171 1.052% 1,787 1,787 365 2,152 0001-254- GF-REC/SPCL EVENTS (S-DIV) 10 0.062% 105 105 21 127 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 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 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 0001-256- RECREATION SVCS/AQUATICS 14 0.088% 150 150 31 180 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE 43 0.265% 449 449 92 541 0001-260- RECREATION SVCS/CITIES OF SRVC 29 0.176% 300 300 61 361 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 75 0.463% 786 786 161 946 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 686 4.221% 7,170 7,170 1,464 8,634 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 48 0.292% 497 497 101 598 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 16 0.100% 170 170 35 204 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND 1,819 11.191% 19,008 19,008 3,882 22,890 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 89 0.549% 932 932 190 1,122 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 361 2.222% 3,774 3,774 771 4,545 1018- RENT CONTROL 755 4.644% 7,888 7,888 1,611 9,499 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 805 4.955% 8,416 8,416 1,719 10,135 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION - 0.000% - - - - 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING - 0.000% - - - - 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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345
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 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND - 0.000% - - - - 4003- WASTEWATER 269 1.653% 2,808 2,808 573 3,382 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 379 2.331% 3,960 3,960 809 4,768 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 44 0.273% 464 464 95 559 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER - 0.000% - - - - Total $ 16,255 100.000% $ 169,849 $ - $ 169,849 $ 21,359 $ 191,208 Allocation Basis: FY 21-22 IT/Mailrm & Dup Costs
Source of Allocation: 10_FY2021-2022 COPY CENTER CHARGES_NBS Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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346
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 4,905 4,905 0001-141- City Clerk 8,047 8,047 0001-151- City Attorney 437 437 0001-171- Finance Administration 38,428 38,428 0001-172- Accounting - - 0001-173- Budget/Operating 4,896 4,896 0001-174- Payroll - - 0001-175- Treasury/Cash Management - - 0001-176- Accounts Payable - - 0001-177- Rev Collection - - 0001-178- Purchasing - - 0001-181- Human Resources 6,647 6,647 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services - - 0001-261- Information Technology Administration 1,903 1,903 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 1,489 1,489 0001-105- COUNCIL/CITY COUNCIL DIV 285 285 0001-121- POLICE COMMISSION DIV - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - - 0001-191- GF-POLICE ADMIN DIV - - 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION - - 0001-194- GF-POLICE-COPS GRANT - - 0001-196- GF-POLICE/REGULATORY - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - - 0001-199- GF-PARKING ENFORCEMENT DIV - - 0001-201- GF-FIRE/ADMIN DIV - - 0001-202- GF-FIRE/SUPRESSN DIV - - 0001-203- GF-FIRE PREVENTION DIV 10,746 10,746 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 - - 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) - - 0001-234- IT GIS - - 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 31,269 31,269 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 150 150 0001-242- GF-LS/REF SVCS(S-DIV) 1,584 1,584 0001-243- GF-LIB&CL SVCS/LEAP DIV - - 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 9,083 9,083 0001-253- CM&NB/BOOKER T CTR (S-DIV) 696 696 0001-255- GF-CM TRANSPORTATN OPERATIONS 2,152 2,152 0001-254- GF-REC/SPCL EVENTS (S-DIV) 127 127 0001-256- RECREATION SVCS/AQUATICS 180 180

ALLOCATION SUMMARY
Citywide
Mailroom/Dupl. Total
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
19 - Summary

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347
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop

ALLOCATION SUMMARY
Citywide
Mailroom/Dupl. Total
0001-257- RECREATION SVCS/CONVENTION CTR - - 0001-259- RECREATION SVCS/PLUNGE 541 541 0001-260- RECREATION SVCS/CITIES OF SRVC 361 361 0001-291- GF-ADMINISTRATIVE SERVICES - - 0001-292- GF-STREET SWEEPING - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 946 946 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 8,634 8,634 0001-364- GF-ECON DEV/PUBLIC ART DIV - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - - 0001-371- INTERNAL SERVICES-ADMIN 598 598 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX - - 1003- TRANSPORTATION OPERATIONS 204 204 1004- ASSET SEIZURE FUND - - 1005- LIBRARY FUND 22,890 22,890 1006- OUTSIDE FUNDED SVCS - GRANTS - - 1007- EMERGENCY MED SERV - - 1009- VEOLIA MITIGATION - - 1010- N.RICHMOND WASTE 1,122 1,122 1012- HILLTOP LANDSCAPE MAINT DIST - - 1013- FIRE DEPT HAZMAT GRANT - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - - 1017- CHEVRON MODERNIZATN PROJ & CIA 4,545 4,545 1018- RENT CONTROL 9,499 9,499 1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 10,135 10,135 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS - - 1055- ENCROACHMENTS SVCS - - 1200- COR HOUSING ADMINISTRATION - - 1201- CDBG - - 1202- HOME PROGRAM - - 1203- NEIGHBORHOOD STABILIZATION - - 1205- EMPLOYMENT & TRAINING - - 1207- NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGNCY - - 1209- CAL-HOME - - 1301- HOUSING/RENTAL ASSISTANCE PROG - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - - 1303- KIDS FIRST INITIATIVE - - 1304- EMERGENCY OPE & DISASTR RECVRY - - 1305- PUBLIC ART - - 1306- AMERICAN RESCUE PLAN ACT - - 2001- GENERAL CAPITAL FUND - - 2002- MEASURE J - - 2110- IMPACT FEE - PARK - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - - 2113- IMPACT FEE - FIRE - - 2114- IMPACT FEE - POLICE - - 2115- IMPACT FEE - COMM/AQUATC - - 2116- IMPACT FEE - PARKS/OPEN - - 2117- IMPACT FEE - LIBRARY - - 2119- IMPACT FEE - STORM DRAINAGE - - 2120- IMPACT FEE - WASTEWATER - - 2125- IRON TRIANGLE/EPA PROGRAMS - - 2126- COR-HOUSING DEPT CIP FUND - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
19 - Summary

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348
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop

ALLOCATION SUMMARY
Citywide
Mailroom/Dupl. Total
3001- DS - 2005 TAXABLE POB - - 3002- DS - 99A PENSION OBLIG BOND - - 3005- DS - 2007 CIVIC CENTER - - 4001- PORT OF RICHMOND - - 4003- WASTEWATER 3,382 3,382 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 4,768 4,768 6005- SEAVER GALLERY TRUST FUND - - 6007- SENIOR TRUST DEPOSIT 559 559 6047- CERTBT PLAN FUND - - 6048- OPEB PLAN TRUST - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 6050- GENERAL PENSION FUND - - 6051- POLICE & FIRE PENSION - - 6052- GARFIELD PENSION FUND - - 6058- MARINA WESTSHORE DEB - - 6059- COUNTRY CLUB VISTA - - 6060- REASSESSMENT DISTRICT 2003-1 - - 6101- SA-PROPERTY TAX TRUST FUND - - 6102- SA- ADMINISTRATION - - 6103- SA - CAPITAL PROJECT FUNDS - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - - 6300- SA-DS HARBOR 98 TARB - - 6304- SA-DS 2003B TARB - - 6305- SA-DS 2004A TARB 2/3 - - 6306- SA-DS 2004A TARB -1/3 HSING - - 6307- SA-DS 2004B TARB - HOUSING - - 6309- SA-DS 2007/10B TARB - HOUSING - - 6401- SA-DS 2014A NON-TAXABLE BONDS - - 6402- SA-DS 2014B TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - 6405- SA-DS 2021B TAXABLE BONDS is new - - 6996- SUCCESSOR AGENCY - GLTDAG - - 9102- CITY OF RICHMOND - GFAAG - -

AO- ALL OTHER - - Total $ 191,208 $ 191,208
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
19 - 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 0001-907, 908- Non-Departmental
Expense Type
Personnel
400011 - COMP ABSENCES/Vacation Leave 2,600,000$ D 2,600,000$ -$ -$ -$ 400042 - OTHER PAY/Stand By - D - - - - 400098 - SAL & WAGES/SLRY SVNGS(CON) - D - - - - 400104 - P-ROLL BEN/PERS Benefits 18,900 D 18,900 - - - 400109 - P-ROLL BEN/Employee Assistance 3,815 D 3,815 - - - 400151 - P-ROLL BEN/PERS-Misc (UAL) - S - - - - 400152 - P-ROLL BEN/PERS-Safety (UAL) - S - - - - 400172 - RETIREE BEN/Health Ins Remb 4,649,834 D 4,649,834 - - - 400198 - EMPLYE BNFTS/Benefits SV (CON) - S - - - - Subtotal Personnel Cost 7,272,550$ 7,272,550$ -$ -$ -$ Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 443,772$ D -$ 443,772$ -$ -$ 400206 - PROF SVCS/Legal Serv Cost 212,612 D - 212,612 - - 400211 - PROF SVCS/Asmt Collection Fee 289 D - 289 - - 400218 - PROF SVCS/Security Svcs 305,615 D - - - 305,615 400220 - PROF SVCS/Info Tech Services 3,060 D - 3,060 - - 400243 - TRAVEL & TRNG/Conf, Mtng Trng - D - - - - 400261 - DUES & PUB/Membership & Dues 110,646 D - 110,646 - - 400281 - ADM EXP/Bank Fees 148,335 D - 148,335 - - 400297 - ADM EXP/Inventory Postage 7 D - 7 - - 400301 - RENTAL EXP/Rental Expenses 137,739 D - 137,739 - - 400304 - RENTAL EXP/Equipment Rental 2,053 D - 2,053 - - 400322 - MISC EXP/Misc Exp 10,055 D - 10,055 - - 400323 - MISC EXP/Bad Debts 658,813 D - 658,813 - - 400333 - MISC EXP/Operating Svngs (CON) - D - - - - 400391 - TAXES/Property Tax 67,804 D - 67,804 - - 400591 - COST POOL/(IND)Civic Ctr Alloc 4,225,357 D - - 4,225,357 - 400592 - COST POOL/(CON)-Admin Charges 15,909 D - 15,909 - - 400646 - IMPROVMNTS(NC)/Contingency - D - - - - 400706 - CAP OUTLAY/Land Acquis>5,000 - D - - - - 400901 - TRANSF OUT/Operating Trans Out 11,570,352 D - 11,570,352 - - 400902 - TRANSF OUT/For Debt Service 2,414,547 D - 2,414,547 - - 400904 - TRANSF OUT/From Gen Fund 167,633 D - 167,633 - - 400904 - TRANSF OUT/To General Fund 1,929,172 D - 1,929,172 - - Subtotal Operating Cost 22,423,769$ -$ 17,892,798$ 4,225,357$ 305,615$

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-907, 908- Non-Departmental
Expense Type

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Compensated
Leave & Retiree
Benefits
Citywide Support
Services$ Civic Center
Rent Allocation
Civic
Center/Plaza
Security Services
Disallowed Expenses
400201 - PROF SVCS/Professional Svcs (126,678)$ [4,5] -$ (126,678)$ -$ -$ 400206 - PROF SVCS/Legal Serv Cost (212,612) [1] - (212,612) - - 400323 - MISC EXP/Bad Debts (658,813) [1] - (658,813) - - 400592 - COST POOL/(CON)-Admin Charges (15,909) [2] - (15,909) - - 400901 - TRANSF OUT/Operating Trans Out (11,570,352) [1,3] - (10,480,352) (1,090,000) - 400902 - TRANSF OUT/For Debt Service (2,414,547) [1] - (2,414,547) - - 400904 - TRANSF OUT/From Gen Fund (167,633) [1] - (167,633) - - 400904 - TRANSF OUT/To General Fund (1,929,172) [1] - (1,929,172) - Subtotal Disallowed Costs (17,095,717)$ -$ (16,005,717)$ (1,090,000)$ -$ DEPARTMENTAL EXPENDITURES 12,600,602$ 7,272,550$ 1,887,081$ 3,135,357$ 305,615$ Reallocation of Incoming Costs
First Allocation 264,633$ 7,425,285$ 1,926,713$ 3,201,205$ 312,033$ Unallocated Costs -$ -$ -$ -$ -$ Subtotal of First Allocation 264,633$ 7,425,285$ 1,926,713$ 3,201,205$ 312,033$ Second Allocation 605,289$ 349,348$ 90,649$ 150,612$ 14,681$ Unallocated Costs -$ -$ -$ -$ -$ Subtotal of Second Allocation 605,289$ 349,348$ 90,649$ 150,612$ 14,681$ TOTAL FUNCTIONAL COSTS 13,470,525$ 7,774,633$ 2,017,362$ 3,351,816$ 326,714$ [1] Costs not allowable per Title 2 CFR part 200
[2] Admin charges are excluded and re-stablished through this CAP analysis [4] Special project unrelated to overhead costs
[5] Unrelated to overhead costs
[3] Financing costs(including interest) associated with acquisition/construction of the Civic Center/Plaza are allowable. Principal portion of debt service payment is excluded as a capital cost. Inclusion of interest expense assumes this meets the condition that this expenditure is not interest on borrowed capital.

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 0001-907, 908- Non-Departmental First Second
Allocation Allocation Total
Departmental Expenditures $ 12,600,602 $ 12,600,602
Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 10,593 2,956 13,549 0001-141- City Clerk 8,016 2,460 10,476 0001-151- City Attorney 22,508 5,047 27,555 0001-171- Finance Administration 30,557 10,135 40,692 0001-172- Accounting 43,475 8,659 52,134 0001-173- Budget/Operating 13,832 3,640 17,472 0001-174- Payroll - - - 0001-175- Treasury/Cash Management 22,311 4,884 27,196 0001-176- Accounts Payable 24,357 12,060 36,416 0001-177- Rev Collection 27,430 11,173 38,603 0001-178- Purchasing 5,980 1,202 7,183 0001-181- Human Resources 55,574 13,743 69,318 0001-232- Facility Maintenance and Administration - - - 0001-235- Equipment Services/Fleet Services - - - 0001-261- Information Technology Administration - - - 0001-262- Telecommunications - - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - - 0001-907, 908- Non-Departmental 529,329 529,329 Total Incoming Costs $ 264,633 $ 605,289 $ 869,923 Total Costs to be Allocated $ 12,865,236 $ 605,289 $ 13,470,525

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 813,254 0.707% 52,514 52,514 52,514 0001-141- City Clerk 731,393 0.636% 47,228 47,228 47,228 0001-151- City Attorney 1,404,441 1.221% 90,689 90,689 90,689 0001-171- Finance Administration 547,458 0.476% 35,351 35,351 35,351 0001-172- Accounting 1,009,766 0.878% 65,204 65,204 65,204 0001-173- Budget/Operating 436,347 0.379% 28,176 28,176 28,176 0001-174- Payroll 373,991 0.325% 24,150 24,150 24,150 0001-175- Treasury/Cash Management 636,732 0.554% 41,116 41,116 41,116 0001-176- Accounts Payable 104,790 0.091% 6,767 6,767 6,767 0001-177- Rev Collection 699,075 0.608% 45,142 45,142 45,142 0001-178- Purchasing 366,486 0.319% 23,665 23,665 23,665 0001-181- Human Resources 1,478,195 1.285% 95,452 95,452 95,452 0001-232- Facility Maintenance and Administration 4,389,767 3.818% 283,462 283,462 283,462 0001-235- Equipment Services/Fleet Services 1,726,005 1.501% 111,454 111,454 111,454 0001-261- Information Technology Administration 726,029 0.631% 46,882 46,882 46,882 0001-262- Telecommunications 645,960 0.562% 41,712 41,712 41,712 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 63,814 0.055% 4,121 4,121 4,121 0001-907, 908- Non-Departmental 7,272,550 6.325% 469,613 469,613 469,613

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 542,180 0.472% 35,010 35,010 2,069 37,079 0001-105- COUNCIL/CITY COUNCIL DIV 459,033 0.399% 29,641 29,641 1,751 31,393 0001-121- POLICE COMMISSION DIV 59,259 0.052% 3,827 3,827 226 4,053 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 4 0.000% 0 0 0 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,269,406 1.104% 81,970 81,970 4,843 86,813 0001-191- GF-POLICE ADMIN DIV 38,578,672 33.550% 2,491,153 2,491,153 147,191 2,638,344 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 169,211 0.147% 10,927 10,927 646 11,572 0001-194- GF-POLICE-COPS GRANT 387,965 0.337% 25,052 25,052 1,480 26,532 0001-196- GF-POLICE/REGULATORY 434,039 0.377% 28,027 28,027 1,656 29,683 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,432,377 2.985% 221,640 221,640 13,096 234,736 0001-199- GF-PARKING ENFORCEMENT DIV 197,854 0.172% 12,776 12,776 755 13,531 0001-201- GF-FIRE/ADMIN DIV 503,390 0.438% 32,506 32,506 1,921 34,426 0001-202- GF-FIRE/SUPRESSN DIV 22,926,052 19.937% 1,480,411 1,480,411 87,471 1,567,882 0001-203- GF-FIRE PREVENTION DIV 1,595,024 1.387% 102,996 102,996 6,086 109,082 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 326,877 0.284% 21,108 21,108 1,247 22,355 0001-206- GF-FIRE/OF. OF EMS DIV 143,334 0.125% 9,256 9,256 547 9,802 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,313,872 1.143% 84,841 84,841 5,013 89,854 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 954,404 0.830% 61,629 61,629 3,641 65,270 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 3,304,075 2.873% 213,355 213,355 12,606 225,961 0001-234- IT GIS 3,040,905 2.644% 196,361 196,361 11,602 207,963 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,780,025 1.548% 114,942 114,942 6,791 121,734 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 2.739% 203,388 203,388 12,017 215,405 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 875,100 0.761% 56,508 56,508 3,339 59,847 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 1,687,571 1.468% 108,972 108,972 6,439 115,411 0001-253- CM&NB/BOOKER T CTR (S-DIV) 1,015,212 0.883% 65,556 65,556 3,873 69,429 0001-255- GF-CM TRANSPORTATN OPERATIONS 169,581 0.147% 10,950 10,950 647 11,597 0001-254- GF-REC/SPCL EVENTS (S-DIV) 642,485 0.559% 41,487 41,487 2,451 43,939 0001-907, 908- Non-Departmental
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 0001-907, 908- Non-Departmental
0001-256- RECREATION SVCS/AQUATICS 319,195 0.278% 20,611 20,611 1,218 21,829 0001-257- RECREATION SVCS/CONVENTION CTR 422,697 0.368% 27,295 27,295 1,613 28,908 0001-259- RECREATION SVCS/PLUNGE 296,511 0.258% 19,147 19,147 1,131 20,278 0001-260- RECREATION SVCS/CITIES OF SRVC 189,093 0.164% 12,210 12,210 721 12,932 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 214,566 0.187% 13,855 13,855 819 14,674 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 209,193 0.182% 13,508 13,508 798 14,306 0001-364- GF-ECON DEV/PUBLIC ART DIV 160,176 0.139% 10,343 10,343 611 10,954 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 370,426 0.322% 23,920 23,920 1,413 25,333 0001-371- INTERNAL SERVICES-ADMIN 424,442 0.369% 27,408 27,408 1,619 29,027 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS - 0.000% - - - - 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST - 0.000% - - - - 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - 0.000% - - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL - 0.000% - - - - 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION - 0.000% - - - - 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING - 0.000% - - - - 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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354
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 0001-907, 908- Non-Departmental
3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND - 0.000% - - - - 4003- WASTEWATER - 0.000% - - - - 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS - 0.000% - - - - 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA - 0.000% - - - - 4405- RHA-NYSTROM VILLAGE - 0.000% - - - - 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR - 0.000% - - - - 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES - 0.000% - - - - 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER - 0.000% - - - - Total $ 114,989,982 100.000% $ 7,425,285 $ - $ 7,425,285 $ 349,348 $ 7,774,633 Allocation Basis: FY 21-22 Salaries and Benefits per Fund/Dept (General Fund Only) Source of Allocation: 3-Actual Expenditures per Fund Dept line item detail Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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355
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 0001-907, 908- Non-Departmental
Citywide Support Services 20.2

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - - 0001-131- City Manager's Office 836,342 0.297% 5,731 - 5,731 5,731 0001-141- City Clerk 866,310 0.308% 5,936 - 5,936 5,936 0001-151- City Attorney 2,499,297 0.889% 17,126 - 17,126 17,126 0001-171- Finance Administration 681,134 0.242% 4,667 - 4,667 4,667 0001-172- Accounting 1,431,376 0.509% 9,808 - 9,808 9,808 0001-173- Budget/Operating 436,816 0.155% 2,993 - 2,993 2,993 0001-174- Payroll 374,205 0.133% 2,564 - 2,564 2,564 0001-175- Treasury/Cash Management 795,789 0.283% 5,453 - 5,453 5,453 0001-176- Accounts Payable 104,790 0.037% 718 - 718 718 0001-177- Rev Collection 916,259 0.326% 6,279 - 6,279 6,279 0001-178- Purchasing 394,386 0.140% 2,703 - 2,703 2,703 0001-181- Human Resources 1,955,746 0.696% 13,402 - 13,402 13,402 0001-232- Facility Maintenance and Administration 8,513,773 3.028% 58,340 - 58,340 58,340 0001-235- Equipment Services/Fleet Services 3,438,354 1.223% 23,561 - 23,561 23,561 0001-261- Information Technology Administration 1,535,218 0.546% 10,520 - 10,520 10,520 0001-262- Telecommunications 2,009,322 0.715% 13,769 - 13,769 13,769 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 151,210 0.054% 1,036 - 1,036 1,036 0001-907, 908- Non-Departmental 8,714,536 3.099% 59,716 - 59,716 59,716

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 551,652 0.196% 3,780 - 3,780 204 3,984 0001-105- COUNCIL/CITY COUNCIL DIV 489,456 0.174% 3,354 - 3,354 181 3,535 0001-121- POLICE COMMISSION DIV 61,600 0.022% 422 - 422 23 445 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 4 0.000% 0 - 0 0 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,437,858 0.511% 9,853 - 9,853 531 10,384 0001-191- GF-POLICE ADMIN DIV 52,984,442 18.844% 363,074 - 363,074 19,563 382,636 0001-192- GF-POLICE-PATROL/CIB 6,703 0.002% 46 - 46 2 48 0001-193- GF-POLICE/CRIME PREVENTION 319,806 0.114% 2,191 - 2,191 118 2,310 0001-194- GF-POLICE-COPS GRANT 474,195 0.169% 3,249 - 3,249 175 3,424 0001-196- GF-POLICE/REGULATORY 551,408 0.196% 3,779 - 3,779 204 3,982 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,488,210 1.241% 23,903 - 23,903 1,288 25,191 0001-199- GF-PARKING ENFORCEMENT DIV 198,894 0.071% 1,363 - 1,363 73 1,436 0001-201- GF-FIRE/ADMIN DIV 577,141 0.205% 3,955 - 3,955 213 4,168 0001-202- GF-FIRE/SUPRESSN DIV 28,557,907 10.157% 195,692 - 195,692 10,544 206,236 0001-203- GF-FIRE PREVENTION DIV 2,145,677 0.763% 14,703 - 14,703 792 15,495 0001-204- GF-FIRE/ SUPPORT DIV 202,187 0.072% 1,385 - 1,385 75 1,460 0001-205- GF-FIRE/TRAINING DIV 393,802 0.140% 2,699 - 2,699 145 2,844 0001-206- GF-FIRE/OF. OF EMS DIV 145,485 0.052% 997 - 997 54 1,051 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,358,153 0.483% 9,307 - 9,307 501 9,808 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 12,146 0.004% 83 - 83 4 88 0001-231- GF-PW ADMIN-DIV 1,140,669 0.406% 7,816 - 7,816 421 8,238 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,462,023 1.587% 30,576 - 30,576 1,647 32,223 0001-234- IT GIS 3,203,147 1.139% 21,949 - 21,949 1,183 23,132 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,985,338 0.706% 13,604 - 13,604 733 14,337 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 667 0.000% 5 - 5 0 5 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,237,699 1.152% 22,186 - 22,186 1,195 23,382 0001-242- GF-LS/REF SVCS(S-DIV) 441,851 0.157% 3,028 - 3,028 163 3,191 0001-243- GF-LIB&CL SVCS/LEAP DIV 919,532 0.327% 6,301 - 6,301 340 6,641 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - - 0001-251- GF-RECREATION ADM DIV 1,758,591 0.625% 12,051 - 12,051 649 12,700 0001-253- CM&NB/BOOKER T CTR (S-DIV) 1,284,159 0.457% 8,800 - 8,800 474 9,274 0001-255- GF-CM TRANSPORTATN OPERATIONS 253,552 0.090% 1,737 - 1,737 94 1,831 0001-254- GF-REC/SPCL EVENTS (S-DIV) 661,378 0.235% 4,532 - 4,532 244 4,776 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 0001-907, 908- Non-Departmental
0001-256- RECREATION SVCS/AQUATICS 329,084 0.117% 2,255 - 2,255 122 2,377 0001-257- RECREATION SVCS/CONVENTION CTR 432,979 0.154% 2,967 - 2,967 160 3,127 0001-259- RECREATION SVCS/PLUNGE 302,019 0.107% 2,070 - 2,070 112 2,181 0001-260- RECREATION SVCS/CITIES OF SRVC 278,830 0.099% 1,911 - 1,911 103 2,014 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 411,101 0.146% 2,817 - 2,817 152 2,969 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 391,194 0.139% 2,681 - 2,681 144 2,825 0001-364- GF-ECON DEV/PUBLIC ART DIV 611,057 0.217% 4,187 - 4,187 226 4,413 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 532,200 0.189% 3,647 - 3,647 196 3,843 0001-371- INTERNAL SERVICES-ADMIN 436,263 0.155% 2,989 - 2,989 161 3,151 0001-910- GF-NON-DEPT/CITY FESTIVAL 14,351 0.005% 98 - 98 5 104 1001- SECURED PENSION OVERRIDE - 0.000% - - - - - 1002- STATE GAS TAX 2,408,239 0.857% 16,502 - 16,502 889 17,392 1003- TRANSPORTATION OPERATIONS 577,936 0.206% 3,960 - 3,960 213 4,174 1004- ASSET SEIZURE FUND - 0.000% - - - - - 1005- LIBRARY FUND 142,741 0.051% 978 - 978 53 1,031 1006- OUTSIDE FUNDED SVCS - GRANTS 2,157,729 0.767% 14,786 - 14,786 797 15,582 1007- EMERGENCY MED SERV 116,417 0.041% 798 - 798 43 841 1009- VEOLIA MITIGATION - 0.000% - - - - - 1010- N.RICHMOND WASTE 104,935 0.037% 719 - 719 39 758 1012- HILLTOP LANDSCAPE MAINT DIST 976,256 0.347% 6,690 - 6,690 360 7,050 1013- FIRE DEPT HAZMAT GRANT 3,966 0.001% 27 - 27 1 29 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,042,112 0.371% 7,141 - 7,141 385 7,526 1017- CHEVRON MODERNIZATN PROJ & CIA 4,805,055 1.709% 32,926 - 32,926 1,774 34,701 1018- RENT CONTROL 2,015,599 0.717% 13,812 - 13,812 744 14,556 1019- SBI RMRA CAP IMPROVEMENT 602,304 0.214% 4,127 - 4,127 222 4,350 1050- CR-PLANNING & BUILDING 6,807,743 2.421% 46,650 - 46,650 2,514 49,163 1053- CODE ENFORCEMENT-CR - 0.000% - - - - - 1054- ENGINEERING GRANTS 187,808 0.067% 1,287 - 1,287 69 1,356 1055- ENCROACHMENTS SVCS 501,545 0.178% 3,437 - 3,437 185 3,622 1200- COR HOUSING ADMINISTRATION 235,037 0.084% 1,611 - 1,611 87 1,697 1201- CDBG 363,155 0.129% 2,489 - 2,489 134 2,623 1202- HOME PROGRAM - 0.000% - - - - - 1203- NEIGHBORHOOD STABILIZATION 43,914 0.016% 301 - 301 16 317 1205- EMPLOYMENT & TRAINING 4,652,327 1.655% 31,880 - 31,880 1,718 33,598 1207- NEIGHBORHOOD STAB(CITY) 3,458 0.001% 24 - 24 1 25 1208- SUCCESSOR HOUSING AGNCY 88,209 0.031% 604 - 604 33 637 1209- CAL-HOME 633 0.000% 4 - 4 0 5 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 315,334 0.112% 2,161 - 2,161 116 2,277 1303- KIDS FIRST INITIATIVE 637,344 0.227% 4,367 - 4,367 235 4,603 1304- EMERGENCY OPE & DISASTR RECVRY 50,610 0.018% 347 - 347 19 365 1305- PUBLIC ART 137,378 0.049% 941 - 941 51 992 1306- AMERICAN RESCUE PLAN ACT 446,879 0.159% 3,062 - 3,062 165 3,227 2001- GENERAL CAPITAL FUND 106,088 0.038% 727 - 727 39 766 2002- MEASURE J 1,420,494 0.505% 9,734 - 9,734 524 10,258 2110- IMPACT FEE - PARK 15,117 0.005% 104 - 104 6 109 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 450,312 0.160% 3,086 - 3,086 166 3,252 2113- IMPACT FEE - FIRE 100,383 0.036% 688 - 688 37 725 2114- IMPACT FEE - POLICE 4,691 0.002% 32 - 32 2 34 2115- IMPACT FEE - COMM/AQUATC 10,406 0.004% 71 - 71 4 75 2116- IMPACT FEE - PARKS/OPEN 2,263 0.001% 16 - 16 1 16 2117- IMPACT FEE - LIBRARY 6,627 0.002% 45 - 45 2 48 2119- IMPACT FEE - STORM DRAINAGE 3,593 0.001% 25 - 25 1 26 2120- IMPACT FEE - WASTEWATER 6,087 0.002% 42 - 42 2 44 2125- IRON TRIANGLE/EPA PROGRAMS 17,846 0.006% 122 - 122 7 129 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 0001-907, 908- Non-Departmental
3001- DS - 2005 TAXABLE POB 345,988 0.123% 2,371 - 2,371 128 2,499 3002- DS - 99A PENSION OBLIG BOND 239,961 0.085% 1,644 - 1,644 89 1,733 3005- DS - 2007 CIVIC CENTER 4,294,097 1.527% 29,425 - 29,425 1,585 31,011 4001- PORT OF RICHMOND 5,777,624 2.055% 39,591 - 39,591 2,133 41,724 4003- WASTEWATER 18,549,671 6.597% 127,111 - 127,111 6,849 133,960 4005- MARINA 246,062 0.088% 1,686 - 1,686 91 1,777 4006- STORM WATER 1,452,696 0.517% 9,955 - 9,955 536 10,491 4008- KCRT - CABLE TELEVIS 863,115 0.307% 5,914 - 5,914 319 6,233 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - - 4201- RHA-CAPITAL FUND 233,733 0.083% 1,602 - 1,602 86 1,688 4401- RHA-HACIENDA 9,416 0.003% 65 - 65 3 68 4404- RHA-NEVIN PLAZA 1,795,858 0.639% 12,306 - 12,306 663 12,969 4405- RHA-NYSTROM VILLAGE 634,533 0.226% 4,348 - 4,348 234 4,582 4406- RHA-RICHMOND VILLAGE ONE 241,100 0.086% 1,652 - 1,652 89 1,741 4407- RHA-RICHMOND VILLAGE TWO 199,009 0.071% 1,364 - 1,364 73 1,437 4408- RHA-RICHMOND VILLAGE THREE 92,374 0.033% 633 - 633 34 667 4501- RHA-CENTRAL OFFICE COST CNTR 320,678 0.114% 2,197 - 2,197 118 2,316 4502- RHA-HOUSING (RAD) CORPORATION 20 0.000% 0 - 0 0 0 5001- INSURANCE RESERVES 30,517,178 10.854% 209,118 - 209,118 11,267 220,385 5003- EQUIPMENT SERVICES 2,333,447 0.830% 15,990 - 15,990 862 16,851 5008- COMPENSATED ABSENCES 2,431,615 0.865% 16,663 - 16,663 898 17,560 6001- GENERAL TRUST & AGENCY - 0.000% - - - - - 6004- COMMISSION ON AGING 2,111 0.001% 14 - 14 1 15 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - - 6007- SENIOR TRUST DEPOSIT 18,357 0.007% 126 - 126 7 133 6047- CERTBT PLAN FUND 300,315 0.107% 2,058 - 2,058 111 2,169 6048- OPEB PLAN TRUST 7,399,140 2.632% 50,702 - 50,702 2,732 53,434 6049- PT MOLATE PRIVATE-PURPOSE TRST 903,639 0.321% 6,192 - 6,192 334 6,526 6050- GENERAL PENSION FUND 371,727 0.132% 2,547 - 2,547 137 2,684 6051- POLICE & FIRE PENSION 1,196,997 0.426% 8,202 - 8,202 442 8,644 6052- GARFIELD PENSION FUND 51,807 0.018% 355 - 355 19 374 6058- MARINA WESTSHORE DEB 116,448 0.041% 798 - 798 43 841 6059- COUNTRY CLUB VISTA 181,472 0.065% 1,244 - 1,244 67 1,311 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - - 6102- SA- ADMINISTRATION 295,651 0.105% 2,026 - 2,026 109 2,135 6103- SA - CAPITAL PROJECT FUNDS 231,191 0.082% 1,584 - 1,584 85 1,670 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - - 6300- SA-DS HARBOR 98 TARB 5,323 0.002% 36 - 36 2 38 6304- SA-DS 2003B TARB 354,455 0.126% 2,429 - 2,429 131 2,560 6305- SA-DS 2004A TARB 2/3 308,044 0.110% 2,111 - 2,111 114 2,225 6306- SA-DS 2004A TARB -1/3 HSING 155,027 0.055% 1,062 - 1,062 57 1,120 6307- SA-DS 2004B TARB - HOUSING 425 0.000% 3 - 3 0 3 6309- SA-DS 2007/10B TARB - HOUSING 1,889 0.001% 13 - 13 1 14 6401- SA-DS 2014A NON-TAXABLE BONDS 474,019 0.169% 3,248 - 3,248 175 3,423 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - - 6403- SA-DS LOANS PAYABLE 576,941 0.205% 3,953 - 3,953 213 4,166 6404- SA-DS 2021A NON-TAXABLE BONDS is new 627,081 0.223% 4,297 - 4,297 232 4,529 6405- SA-DS 2021B TAXABLE BONDS is new 17,513 0.006% 120 - 120 6 126 6996- SUCCESSOR AGENCY - GLTDAG 108,749 0.039% 745 - 745 40 785 9102- CITY OF RICHMOND - GFAAG 12,626,694 4.491% 86,524 - 86,524 4,662 91,186 AO- ALL OTHER - 0.000% - - - - - Total $ 281,171,029 100.000% $ 1,926,713 $ - $ 1,926,713 $ 90,649 $ 2,017,362 Allocation Basis: FY 21-22 Modified Total Direct Cost per Fund/Department Source of Allocation: 3-Actual Expenditures per Fund Dept line item detail Prepared by NBS for the City of Richmond
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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 0001-907, 908- Non-Departmental
Civic Center Rent Allocation 20.3

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 6 2.143% 68,597 68,597 68,597 0001-141- City Clerk 4 1.429% 45,731 45,731 45,731 0001-151- City Attorney 10 3.571% 114,329 114,329 114,329 0001-171- Finance Administration 6 2.143% 68,597 68,597 68,597 0001-172- Accounting 8 2.857% 91,463 91,463 91,463 0001-173- Budget/Operating 3 1.071% 34,299 34,299 34,299 0001-174- Payroll 4 1.429% 45,731 45,731 45,731 0001-175- Treasury/Cash Management 5 1.786% 57,164 57,164 57,164 0001-176- Accounts Payable 2 0.714% 22,866 22,866 22,866 0001-177- Rev Collection 15 5.357% 171,493 171,493 171,493 0001-178- Purchasing 2 0.714% 22,866 22,866 22,866 0001-181- Human Resources 14 5.000% 160,060 160,060 160,060 0001-232- Facility Maintenance and Administration 40 14.286% 457,315 457,315 457,315 0001-235- Equipment Services/Fleet Services 13 4.643% 148,627 148,627 148,627 0001-261- Information Technology Administration 4 1.429% 45,731 45,731 45,731 0001-262- Telecommunications 5 1.786% 57,164 57,164 57,164 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.357% 11,433 11,433 11,433 0001-907, 908- Non-Departmental - 0.000% - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 4 1.429% 45,731 45,731 4,366 50,097 0001-105- COUNCIL/CITY COUNCIL DIV 13 4.643% 148,627 148,627 14,188 162,815 0001-121- POLICE COMMISSION DIV - 0.000% - - - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-191- GF-POLICE ADMIN DIV - 0.000% - - - - 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION - 0.000% - - - - 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.357% 11,433 11,433 1,091 12,524 0001-201- GF-FIRE/ADMIN DIV 4 1.429% 45,731 45,731 4,366 50,097 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 7 2.500% 80,030 80,030 7,640 87,670 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 17 6.071% 194,359 194,359 18,554 212,912 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 6 2.143% 68,597 68,597 6,548 75,146 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) - 0.000% - - - - 0001-234- IT GIS 31 11.071% 354,419 354,419 33,833 388,252 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 45 16.071% 514,479 514,479 49,113 563,592 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 7 2.500% 80,030 80,030 7,640 87,670 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV - 0.000% - - - - 0001-253- CM&NB/BOOKER T CTR (S-DIV) - 0.000% - - - - 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) - 0.000% - - - - Prepared by NBS for the City of Richmond
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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 0001-907, 908- Non-Departmental
0001-256- RECREATION SVCS/AQUATICS - 0.000% - - - - 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC - 0.000% - - - - 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 1.071% 34,299 34,299 3,274 37,573 0001-364- GF-ECON DEV/PUBLIC ART DIV - 0.000% - - - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - 0.000% - - - - 0001-371- INTERNAL SERVICES-ADMIN - 0.000% - - - - 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS - 0.000% - - - - 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST - 0.000% - - - - 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - 0.000% - - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL - 0.000% - - - - 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION - 0.000% - - - - 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING - 0.000% - - - - 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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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 0001-907, 908- Non-Departmental
3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND - 0.000% - - - - 4003- WASTEWATER - 0.000% - - - - 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS - 0.000% - - - - 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA - 0.000% - - - - 4405- RHA-NYSTROM VILLAGE - 0.000% - - - - 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR - 0.000% - - - - 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES - 0.000% - - - - 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER - 0.000% - - - - Total 280 100.000% $ 3,201,205 $ - $ 3,201,205 $ 150,612 $ 3,351,816 Allocation Basis: FY 21-22 Civic Center/Plaza FTE per Fund/Department, GF Only Source of Allocation: 2_City Staff Roster 21-22 Pay-Benefits.xlsx 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 0001-907, 908- Non-Departmental
Civic Center/Plaza Security Services 20.4

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 6 1.690% 5,274 5,274 5,274 0001-141- City Clerk 4 1.127% 3,516 3,516 3,516 0001-151- City Attorney 10 2.817% 8,790 8,790 8,790 0001-171- Finance Administration 6 1.690% 5,274 5,274 5,274 0001-172- Accounting 8 2.254% 7,032 7,032 7,032 0001-173- Budget/Operating 3 0.845% 2,637 2,637 2,637 0001-174- Payroll 4 1.127% 3,516 3,516 3,516 0001-175- Treasury/Cash Management 5 1.408% 4,395 4,395 4,395 0001-176- Accounts Payable 2 0.563% 1,758 1,758 1,758 0001-177- Rev Collection 15 4.225% 13,184 13,184 13,184 0001-178- Purchasing 2 0.563% 1,758 1,758 1,758 0001-181- Human Resources 14 3.944% 12,306 12,306 12,306 0001-232- Facility Maintenance and Administration 40 11.268% 35,159 35,159 35,159 0001-235- Equipment Services/Fleet Services 13 3.662% 11,427 11,427 11,427 0001-261- Information Technology Administration 4 1.127% 3,516 3,516 3,516 0001-262- Telecommunications 5 1.408% 4,395 4,395 4,395 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.282% 879 879 879 0001-907, 908- Non-Departmental - 0.000% - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 4 1.127% 3,516 3,516 276 3,792 0001-105- COUNCIL/CITY COUNCIL DIV 13 3.662% 11,427 11,427 896 12,323 0001-121- POLICE COMMISSION DIV - 0.000% - - - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-191- GF-POLICE ADMIN DIV - 0.000% - - - - 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION - 0.000% - - - - 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.282% 879 879 69 948 0001-201- GF-FIRE/ADMIN DIV 4 1.127% 3,516 3,516 276 3,792 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 7 1.972% 6,153 6,153 482 6,635 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 17 4.789% 14,942 14,942 1,172 16,114 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 6 1.690% 5,274 5,274 414 5,687 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) - 0.000% - - - - 0001-234- IT GIS 31 8.732% 27,248 27,248 2,137 29,385 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 45 12.676% 39,553 39,553 3,102 42,655 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 7 1.972% 6,153 6,153 482 6,635 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV - 0.000% - - - - 0001-253- CM&NB/BOOKER T CTR (S-DIV) - 0.000% - - - - 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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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 0001-907, 908- Non-Departmental
0001-256- RECREATION SVCS/AQUATICS - 0.000% - - - - 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC - 0.000% - - - - 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.845% 2,637 2,637 207 2,844 0001-364- GF-ECON DEV/PUBLIC ART DIV - 0.000% - - - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - 0.000% - - - - 0001-371- INTERNAL SERVICES-ADMIN - 0.000% - - - - 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS - 0.000% - - - - 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST - 0.000% - - - - 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - 0.000% - - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 15 4.225% 13,184 13,184 1,034 14,218 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 25 7.042% 21,974 21,974 1,723 23,697 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION 3 0.845% 2,637 2,637 207 2,844 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 20 5.634% 17,579 17,579 1,378 18,958 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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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 0001-907, 908- Non-Departmental
3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND - 0.000% - - - - 4003- WASTEWATER 8 2.254% 7,032 7,032 551 7,583 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 4 1.127% 3,516 3,516 276 3,792 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES - 0.000% - - - - 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER - 0.000% - - - - Total 355 100.000% $ 312,033 $ - $ 312,033 $ 14,681 $ 326,714 Allocation Basis: FY 21-22 Civic Center/Plaza FTE per Fund/Department, All Funds Source of Allocation: 2_City Staff Roster 21-22 Pay-Benefits.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
20 - Allocations

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364
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-907, 908- Non-Departmental

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - $ - $ - EQUIP- Equipment Use - - - - - 0001-131- City Manager's Office 52,514 5,731 68,597 5,274 132,117 0001-141- City Clerk 47,228 5,936 45,731 3,516 102,412 0001-151- City Attorney 90,689 17,126 114,329 8,790 230,934 0001-171- Finance Administration 35,351 4,667 68,597 5,274 113,890 0001-172- Accounting 65,204 9,808 91,463 7,032 173,507 0001-173- Budget/Operating 28,176 2,993 34,299 2,637 68,105 0001-174- Payroll 24,150 2,564 45,731 3,516 75,961 0001-175- Treasury/Cash Management 41,116 5,453 57,164 4,395 108,128 0001-176- Accounts Payable 6,767 718 22,866 1,758 32,108 0001-177- Rev Collection 45,142 6,279 171,493 13,184 236,098 0001-178- Purchasing 23,665 2,703 22,866 1,758 50,991 0001-181- Human Resources 95,452 13,402 160,060 12,306 281,219 0001-232- Facility Maintenance and Administration 283,462 58,340 457,315 35,159 834,276 0001-235- Equipment Services/Fleet Services 111,454 23,561 148,627 11,427 295,069 0001-261- Information Technology Administration 46,882 10,520 45,731 3,516 106,650 0001-262- Telecommunications 41,712 13,769 57,164 4,395 117,040 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 4,121 1,036 11,433 879 17,469 0001-907, 908- Non-Departmental 469,613 59,716 - - 529,329

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 37,079 3,984 50,097 3,792 94,951 0001-105- COUNCIL/CITY COUNCIL DIV 31,393 3,535 162,815 12,323 210,065 0001-121- POLICE COMMISSION DIV 4,053 445 - - 4,497 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 0 0 - - 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 86,813 10,384 - - 97,197 0001-191- GF-POLICE ADMIN DIV 2,638,344 382,636 - - 3,020,981 0001-192- GF-POLICE-PATROL/CIB - 48 - - 48 0001-193- GF-POLICE/CRIME PREVENTION 11,572 2,310 - - 13,882 0001-194- GF-POLICE-COPS GRANT 26,532 3,424 - - 29,957 0001-196- GF-POLICE/REGULATORY 29,683 3,982 - - 33,665 0001-197- CAD DISPATCH SYST/COMM POL DIV 234,736 25,191 - - 259,926 0001-199- GF-PARKING ENFORCEMENT DIV 13,531 1,436 12,524 948 28,439 0001-201- GF-FIRE/ADMIN DIV 34,426 4,168 50,097 3,792 92,483 0001-202- GF-FIRE/SUPRESSN DIV 1,567,882 206,236 - - 1,774,118 0001-203- GF-FIRE PREVENTION DIV 109,082 15,495 87,670 6,635 218,882 0001-204- GF-FIRE/ SUPPORT DIV - 1,460 - - 1,460 0001-205- GF-FIRE/TRAINING DIV 22,355 2,844 - - 25,199 0001-206- GF-FIRE/OF. OF EMS DIV 9,802 1,051 - - 10,853 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 89,854 9,808 212,912 16,114 328,689 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 88 - - 88 0001-231- GF-PW ADMIN-DIV 65,270 8,238 75,146 5,687 154,341 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 225,961 32,223 - - 258,185 0001-234- IT GIS 207,963 23,132 388,252 29,385 648,732 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 121,734 14,337 - - 136,071 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 5 - - 5 0001-241- GF-LIB&CL SVC/L-ADM DIV 215,405 23,382 563,592 42,655 845,034 0001-242- GF-LS/REF SVCS(S-DIV) - 3,191 - - 3,191 0001-243- GF-LIB&CL SVCS/LEAP DIV 59,847 6,641 87,670 6,635 160,793 0001-244- GF-LIB&CL SVC/P-ART DIV - - - - - 0001-251- GF-RECREATION ADM DIV 115,411 12,700 - - 128,111 0001-253- CM&NB/BOOKER T CTR (S-DIV) 69,429 9,274 - - 78,703 0001-255- GF-CM TRANSPORTATN OPERATIONS 11,597 1,831 - - 13,429 0001-254- GF-REC/SPCL EVENTS (S-DIV) 43,939 4,776 - - 48,715

ALLOCATION SUMMARY
Compensated
Leave & Retiree
Benefits
Citywide
Support
Services
Civic Center
Rent
Allocation
Civic
Center/Plaza
Security
Services Total
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
20 - Summary

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365
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-907, 908- Non-Departmental

ALLOCATION SUMMARY
Compensated
Leave & Retiree
Benefits
Citywide
Support
Services
Civic Center
Rent
Allocation
Civic
Center/Plaza
Security
Services Total
0001-256- RECREATION SVCS/AQUATICS 21,829 2,377 - - 24,206 0001-257- RECREATION SVCS/CONVENTION CTR 28,908 3,127 - - 32,035 0001-259- RECREATION SVCS/PLUNGE 20,278 2,181 - - 22,459 0001-260- RECREATION SVCS/CITIES OF SRVC 12,932 2,014 - - 14,945 0001-291- GF-ADMINISTRATIVE SERVICES - - - - - 0001-292- GF-STREET SWEEPING - - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 14,674 2,969 - - 17,643 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 14,306 2,825 37,573 2,844 57,548 0001-364- GF-ECON DEV/PUBLIC ART DIV 10,954 4,413 - - 15,367 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 25,333 3,843 - - 29,176 0001-371- INTERNAL SERVICES-ADMIN 29,027 3,151 - - 32,178 0001-910- GF-NON-DEPT/CITY FESTIVAL - 104 - - 104 1001- SECURED PENSION OVERRIDE - - - - - 1002- STATE GAS TAX - 17,392 - - 17,392 1003- TRANSPORTATION OPERATIONS - 4,174 - - 4,174 1004- ASSET SEIZURE FUND - - - - - 1005- LIBRARY FUND - 1,031 - - 1,031 1006- OUTSIDE FUNDED SVCS - GRANTS - 15,582 - - 15,582 1007- EMERGENCY MED SERV - 841 - - 841 1009- VEOLIA MITIGATION - - - - - 1010- N.RICHMOND WASTE - 758 - - 758 1012- HILLTOP LANDSCAPE MAINT DIST - 7,050 - - 7,050 1013- FIRE DEPT HAZMAT GRANT - 29 - - 29 1015- MARINA BAY LNDSCP&LIGHTDIST FD - 7,526 - - 7,526 1017- CHEVRON MODERNIZATN PROJ & CIA - 34,701 - - 34,701 1018- RENT CONTROL - 14,556 - 14,218 28,774 1019- SBI RMRA CAP IMPROVEMENT - 4,350 - - 4,350 1050- CR-PLANNING & BUILDING - 49,163 - 23,697 72,861 1053- CODE ENFORCEMENT-CR - - - - - 1054- ENGINEERING GRANTS - 1,356 - - 1,356 1055- ENCROACHMENTS SVCS - 3,622 - - 3,622 1200- COR HOUSING ADMINISTRATION - 1,697 - 2,844 4,541 1201- CDBG - 2,623 - - 2,623 1202- HOME PROGRAM - - - - - 1203- NEIGHBORHOOD STABILIZATION - 317 - - 317 1205- EMPLOYMENT & TRAINING - 33,598 - 18,958 52,555 1207- NEIGHBORHOOD STAB(CITY) - 25 - - 25 1208- SUCCESSOR HOUSING AGNCY - 637 - - 637 1209- CAL-HOME - 5 - - 5 1301- HOUSING/RENTAL ASSISTANCE PROG - - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 2,277 - - 2,277 1303- KIDS FIRST INITIATIVE - 4,603 - - 4,603 1304- EMERGENCY OPE & DISASTR RECVRY - 365 - - 365 1305- PUBLIC ART - 992 - - 992 1306- AMERICAN RESCUE PLAN ACT - 3,227 - - 3,227 2001- GENERAL CAPITAL FUND - 766 - - 766 2002- MEASURE J - 10,258 - - 10,258 2110- IMPACT FEE - PARK - 109 - - 109 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 3,252 - - 3,252 2113- IMPACT FEE - FIRE - 725 - - 725 2114- IMPACT FEE - POLICE - 34 - - 34 2115- IMPACT FEE - COMM/AQUATC - 75 - - 75 2116- IMPACT FEE - PARKS/OPEN - 16 - - 16 2117- IMPACT FEE - LIBRARY - 48 - - 48 2119- IMPACT FEE - STORM DRAINAGE - 26 - - 26 2120- IMPACT FEE - WASTEWATER - 44 - - 44 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
20 - Summary

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Richmond City CouncilNovember 7, 2023

Richmond City Council
November 7, 2023