Attachment 2 - Richmond ICAP - Narrative OMB Allocation Plan 8.29.23.pdf — Richmond City Council, November 7, 2023 (part 2 of 5)

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

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

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

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

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

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

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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 0001-141- City Clerk
0001-256- RECREATION SVCS/AQUATICS 47 4.968% 12,850 12,850 3,961 16,811 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.423% 1,094 1,094 337 1,431 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC 2 0.211% 547 547 169 715 0001-291- GF-ADMINISTRATIVE SERVICES 1 0.106% 273 273 84 358 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 5 0.529% 1,367 1,367 421 1,788 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.317% 820 820 253 1,073 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.106% 273 273 84 358 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 1 0.106% 273 273 84 358 0001-371- INTERNAL SERVICES-ADMIN 3 0.317% 820 820 253 1,073 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 4 0.423% 1,094 1,094 337 1,431 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST 13 1.374% 3,554 3,554 1,096 4,650 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 8 0.846% 2,187 2,187 674 2,862 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 15 1.586% 4,101 4,101 1,264 5,365 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 25 2.643% 6,835 6,835 2,107 8,942 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 8 0.846% 2,187 2,187 674 2,862 1200- COR HOUSING ADMINISTRATION 3 0.317% 820 820 253 1,073 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 20 2.114% 5,468 5,468 1,686 7,154 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 2 0.211% 547 547 169 715 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
4 - Allocations

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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 0001-141- City Clerk
3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND 2 0.211% 547 547 169 715 4003- WASTEWATER 8 0.846% 2,187 2,187 674 2,862 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 4 0.423% 1,094 1,094 337 1,431 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA 3 0.317% 820 820 253 1,073 4405- RHA-NYSTROM VILLAGE 2 0.211% 547 547 169 715 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 4 0.423% 1,094 1,094 337 1,431 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.529% 1,367 1,367 421 1,788 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND 8 0.846% 2,187 2,187 674 2,862 6051- POLICE & FIRE PENSION 20 2.114% 5,468 5,468 1,686 7,154 6052- GARFIELD PENSION FUND 1 0.106% 273 273 84 358 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER - 0.000% - - - - Total 946.00 100.000% $ 258,641 $ - $ 258,641 $ 78,890 $ 337,531 Allocation Basis: FY 21-22 Total FTEs per Fund/Department Source of Allocation: 2_City Staff Roster 21-22 Pay-Benefits.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
4 - Allocations

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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 0001-141- City Clerk
System-wide Support B 4.2
Total - 0.000% $ - $ - $ - $ - $ - Allocation Basis: Not Allocated - General Governmental Expense Source of Allocation: N/A
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
4 - Allocations

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

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

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

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

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

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

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

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

Page 63 ends

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

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

Page 64 ends

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

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

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

Page 65 ends

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

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

Page 66 ends

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

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

COSTS TO BE ALLOCATED
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Fiscal Year 2023-24
5 - Costs

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

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 4 0.423% 3,071 3,071 693 3,764 0001-105- COUNCIL/CITY COUNCIL DIV 13 1.374% 9,979 9,979 2,252 12,231 0001-121- POLICE COMMISSION DIV 1 0.106% 768 768 173 941 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 7 0.740% 5,374 5,374 1,213 6,586 0001-191- GF-POLICE ADMIN DIV 189 19.979% 145,086 145,086 32,741 177,827 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 1 0.106% 768 768 173 941 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 1 0.106% 768 768 173 941 0001-197- CAD DISPATCH SYST/COMM POL DIV 26 2.748% 19,959 19,959 4,504 24,463 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.106% 768 768 173 941 0001-201- GF-FIRE/ADMIN DIV 4 0.423% 3,071 3,071 693 3,764 0001-202- GF-FIRE/SUPRESSN DIV 82 8.668% 62,947 62,947 14,205 77,152 0001-203- GF-FIRE PREVENTION DIV 7 0.740% 5,374 5,374 1,213 6,586 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.106% 768 768 173 941 0001-206- GF-FIRE/OF. OF EMS DIV 2 0.211% 1,535 1,535 346 1,882 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 17 1.797% 13,050 13,050 2,945 15,995 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 6 0.634% 4,606 4,606 1,039 5,645 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 33 3.488% 25,332 25,332 5,717 31,049 0001-234- IT GIS 31 3.277% 23,797 23,797 5,370 29,167 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 21 2.220% 16,121 16,121 3,638 19,759 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1 0.106% 768 768 173 941 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 45 4.757% 34,544 34,544 7,795 42,340 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 7 0.740% 5,374 5,374 1,213 6,586 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 17 1.797% 13,050 13,050 2,945 15,995 0001-253- CM&NB/BOOKER T CTR (S-DIV) 55 5.814% 42,221 42,221 9,528 51,748 0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.211% 1,535 1,535 346 1,882 0001-254- GF-REC/SPCL EVENTS (S-DIV) 8 0.846% 6,141 6,141 1,386 7,527 0001-151- City Attorney
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Fiscal Year 2023-24
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- City Attorney
0001-256- RECREATION SVCS/AQUATICS 47 4.968% 36,080 36,080 8,142 44,221 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.423% 3,071 3,071 693 3,764 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC 2 0.211% 1,535 1,535 346 1,882 0001-291- GF-ADMINISTRATIVE SERVICES 1 0.106% 768 768 173 941 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 5 0.529% 3,838 3,838 866 4,704 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.317% 2,303 2,303 520 2,823 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.106% 768 768 173 941 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 1 0.106% 768 768 173 941 0001-371- INTERNAL SERVICES-ADMIN 3 0.317% 2,303 2,303 520 2,823 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 4 0.423% 3,071 3,071 693 3,764 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST 13 1.374% 9,979 9,979 2,252 12,231 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 8 0.846% 6,141 6,141 1,386 7,527 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 15 1.586% 11,515 11,515 2,598 14,113 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 25 2.643% 19,191 19,191 4,331 23,522 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 8 0.846% 6,141 6,141 1,386 7,527 1200- COR HOUSING ADMINISTRATION 3 0.317% 2,303 2,303 520 2,823 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 20 2.114% 15,353 15,353 3,465 18,818 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 2 0.211% 1,535 1,535 346 1,882 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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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 0001-151- City Attorney
3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND 2 0.211% 1,535 1,535 346 1,882 4003- WASTEWATER 8 0.846% 6,141 6,141 1,386 7,527 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 4 0.423% 3,071 3,071 693 3,764 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA 3 0.317% 2,303 2,303 520 2,823 4405- RHA-NYSTROM VILLAGE 2 0.211% 1,535 1,535 346 1,882 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 4 0.423% 3,071 3,071 693 3,764 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.529% 3,838 3,838 866 4,704 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND 8 0.846% 6,141 6,141 1,386 7,527 6051- POLICE & FIRE PENSION 20 2.114% 15,353 15,353 3,465 18,818 6052- GARFIELD PENSION FUND 1 0.106% 768 768 173 941 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER - 0.000% - - - - Total 946 100.000% $ 726,198 $ - $ 726,198 $ 160,412 $ 886,609 Allocation Basis: FY 21-22 Total FTEs per Fund/Department Source of Allocation: 2_City Staff Roster 21-22 Pay-Benefits.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
5 - Allocations

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ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 11 2.887% 20,966 20,966 20,966 0001-141- City Clerk 46 12.073% 87,677 87,677 87,677 0001-151- City Attorney 19 4.987% 36,215 36,215 36,215 0001-171- Finance Administration 64 16.798% 121,986 121,986 33,660 155,646 0001-172- Accounting - 0.000% - - - - 0001-173- Budget/Operating - 0.000% - - - - 0001-174- Payroll - 0.000% - - - - 0001-175- Treasury/Cash Management - 0.000% - - - - 0001-176- Accounts Payable - 0.000% - - - - 0001-177- Rev Collection - 0.000% - - - - 0001-178- Purchasing - 0.000% - - - - 0001-181- Human Resources 19 4.987% 36,215 36,215 9,993 46,207 0001-232- Facility Maintenance and Administration - 0.000% - - - - 0001-235- Equipment Services/Fleet Services - 0.000% - - - - 0001-261- Information Technology Administration 2 0.525% 3,812 3,812 1,052 4,864 0001-262- Telecommunications - 0.000% - - - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - 0.000% - - - - 0001-907, 908- Non-Departmental - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 66 17.323% 125,798 125,798 34,712 160,510 0001-105- COUNCIL/CITY COUNCIL DIV - 0.000% - - - - 0001-121- POLICE COMMISSION DIV - 0.000% - - - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-191- GF-POLICE ADMIN DIV 18 4.724% 34,309 34,309 9,467 43,775 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION - 0.000% - - - - 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 3 0.787% 5,718 5,718 1,578 7,296 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV - 0.000% - - - - 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV - 0.000% - - - - 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - 0.000% - - - - 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 53 13.911% 101,020 101,020 27,875 128,894 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) - 0.000% - - - - 0001-234- IT GIS - 0.000% - - - - 0001-237- GF-I&M/ABATEMENT SVCS (DIV) - 0.000% - - - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV - 0.000% - - - - 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV - 0.000% - - - - 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 31 8.136% 59,087 59,087 16,304 75,391 0001-253- CM&NB/BOOKER T CTR (S-DIV) - 0.000% - - - - 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
5 - Allocations

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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 0001-151- City Attorney
0001-256- RECREATION SVCS/AQUATICS - 0.000% - - - - 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC - 0.000% - - - - 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 24 6.299% 45,745 45,745 12,623 58,367 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-364- GF-ECON DEV/PUBLIC ART DIV - 0.000% - - - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - 0.000% - - - - 0001-371- INTERNAL SERVICES-ADMIN - 0.000% - - - - 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS - 0.000% - - - - 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST - 0.000% - - - - 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - 0.000% - - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 1 0.262% 1,906 1,906 526 2,432 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION - 0.000% - - - - 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING - 0.000% - - - - 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT 24 6.299% 45,745 45,745 12,623 58,367 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
5 - Allocations

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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 0001-151- City Attorney
3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND - 0.000% - - - - 4003- WASTEWATER - 0.000% - - - - 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS - 0.000% - - - - 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA - 0.000% - - - - 4405- RHA-NYSTROM VILLAGE - 0.000% - - - - 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR - 0.000% - - - - 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES - 0.000% - - - - 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER - 0.000% - - - - Total 381 100.000% $ 726,198 $ - $ 726,198 $ 160,412 $ 886,609 Allocation Basis: FY 21-22 Total Council Agendas
Source of Allocation: 4-City Clerk Agenda Items_NBS
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
5 - Allocations

Page 74 ends

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

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

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

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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 0001-151- City Attorney
3001- DS - 2005 TAXABLE POB 345,988 0.123% 894 894 200 1,094 3002- DS - 99A PENSION OBLIG BOND 239,961 0.085% 620 620 139 759 3005- DS - 2007 CIVIC CENTER 4,294,097 1.527% 11,091 11,091 2,487 13,578 4001- PORT OF RICHMOND 5,777,624 2.055% 14,922 14,922 3,346 18,268 4003- WASTEWATER 18,549,671 6.597% 47,909 47,909 10,743 58,653 4005- MARINA 246,062 0.088% 636 636 143 778 4006- STORM WATER 1,452,696 0.517% 3,752 3,752 841 4,593 4008- KCRT - CABLE TELEVIS 863,115 0.307% 2,229 2,229 500 2,729 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND 233,733 0.083% 604 604 135 739 4401- RHA-HACIENDA 9,416 0.003% 24 24 5 30 4404- RHA-NEVIN PLAZA 1,795,858 0.639% 4,638 4,638 1,040 5,678 4405- RHA-NYSTROM VILLAGE 634,533 0.226% 1,639 1,639 368 2,006 4406- RHA-RICHMOND VILLAGE ONE 241,100 0.086% 623 623 140 762 4407- RHA-RICHMOND VILLAGE TWO 199,009 0.071% 514 514 115 629 4408- RHA-RICHMOND VILLAGE THREE 92,374 0.033% 239 239 54 292 4501- RHA-CENTRAL OFFICE COST CNTR 320,678 0.114% 828 828 186 1,014 4502- RHA-HOUSING (RAD) CORPORATION 20 0.000% 0 0 0 0 5001- INSURANCE RESERVES 30,517,178 10.854% 78,819 78,819 17,675 96,493 5003- EQUIPMENT SERVICES 2,333,447 0.830% 6,027 6,027 1,351 7,378 5008- COMPENSATED ABSENCES 2,431,615 0.865% 6,280 6,280 1,408 7,689 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 2,111 0.001% 5 5 1 7 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 18,357 0.007% 47 47 11 58 6047- CERTBT PLAN FUND 300,315 0.107% 776 776 174 950 6048- OPEB PLAN TRUST 7,399,140 2.632% 19,110 19,110 4,285 23,396 6049- PT MOLATE PRIVATE-PURPOSE TRST 903,639 0.321% 2,334 2,334 523 2,857 6050- GENERAL PENSION FUND 371,727 0.132% 960 960 215 1,175 6051- POLICE & FIRE PENSION 1,196,997 0.426% 3,092 3,092 693 3,785 6052- GARFIELD PENSION FUND 51,807 0.018% 134 134 30 164 6058- MARINA WESTSHORE DEB 116,448 0.041% 301 301 67 368 6059- COUNTRY CLUB VISTA 181,472 0.065% 469 469 105 574 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 295,651 0.105% 764 764 171 935 6103- SA - CAPITAL PROJECT FUNDS 231,191 0.082% 597 597 134 731 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB 5,323 0.002% 14 14 3 17 6304- SA-DS 2003B TARB 354,455 0.126% 915 915 205 1,121 6305- SA-DS 2004A TARB 2/3 308,044 0.110% 796 796 178 974 6306- SA-DS 2004A TARB -1/3 HSING 155,027 0.055% 400 400 90 490 6307- SA-DS 2004B TARB - HOUSING 425 0.000% 1 1 0 1 6309- SA-DS 2007/10B TARB - HOUSING 1,889 0.001% 5 5 1 6 6401- SA-DS 2014A NON-TAXABLE BONDS 474,019 0.169% 1,224 1,224 275 1,499 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE 576,941 0.205% 1,490 1,490 334 1,824 6404- SA-DS 2021A NON-TAXABLE BONDS is new 627,081 0.223% 1,620 1,620 363 1,983 6405- SA-DS 2021B TAXABLE BONDS is new 17,513 0.006% 45 45 10 55 6996- SUCCESSOR AGENCY - GLTDAG 108,749 0.039% 281 281 63 344 9102- CITY OF RICHMOND - GFAAG 12,626,694 4.491% 32,612 32,612 7,313 39,925 AO- ALL OTHER - 0.000% - - - - Total $ 281,171,029 100.000% $ 726,198 $ - $ 726,198 $ 160,412 $ 886,609 Allocation Basis: FY 21-22 Modified Total Direct Cost per Fund/Department Source of Allocation: 3-Actual Expenditures per Fund Dept line item detail Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
5 - Allocations

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

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

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

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

Page 78 ends

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

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

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

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

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

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

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

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

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Financial
Services
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 150,332$ [1] 150,332$ Subtotal Disallowed Costs 150,332$ 150,332$
DEPARTMENTAL EXPENDITURES 852,298$ 852,298$
Reallocation of Incoming Costs
First Allocation 133,614$ 985,911$
Unallocated Costs -$ -$
Subtotal of First Allocation 133,614$ 985,911$ Second Allocation 321,332$ 321,332$
Unallocated Costs -$ -$
Subtotal of Second Allocation 321,332$ 321,332$ TOTAL FUNCTIONAL COSTS 1,307,243$ 1,307,243$
[1] Costs not allowable per Title 2 CFR Part 200
[2] Admin charges are excluded and re-established through this CAP analysis Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
6 - EXP

Page 82 ends

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

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

Page 83 ends

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

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 551,652 0.196% 1,934 1,934 642 2,576 0001-105- COUNCIL/CITY COUNCIL DIV 489,456 0.174% 1,716 1,716 569 2,286 0001-121- POLICE COMMISSION DIV 61,600 0.022% 216 216 72 288 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 4 0.000% 0 0 0 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,437,858 0.511% 5,042 5,042 1,672 6,714 0001-191- GF-POLICE ADMIN DIV 52,984,442 18.844% 185,787 185,787 61,623 247,410 0001-192- GF-POLICE-PATROL/CIB 6,703 0.002% 24 24 8 31 0001-193- GF-POLICE/CRIME PREVENTION 319,806 0.114% 1,121 1,121 372 1,493 0001-194- GF-POLICE-COPS GRANT 474,195 0.169% 1,663 1,663 552 2,214 0001-196- GF-POLICE/REGULATORY 551,408 0.196% 1,933 1,933 641 2,575 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,488,210 1.241% 12,231 12,231 4,057 16,288 0001-199- GF-PARKING ENFORCEMENT DIV 198,894 0.071% 697 697 231 929 0001-201- GF-FIRE/ADMIN DIV 577,141 0.205% 2,024 2,024 671 2,695 0001-202- GF-FIRE/SUPRESSN DIV 28,557,907 10.157% 100,137 100,137 33,214 133,351 0001-203- GF-FIRE PREVENTION DIV 2,145,677 0.763% 7,524 7,524 2,495 10,019 0001-204- GF-FIRE/ SUPPORT DIV 202,187 0.072% 709 709 235 944 0001-205- GF-FIRE/TRAINING DIV 393,802 0.140% 1,381 1,381 458 1,839 0001-206- GF-FIRE/OF. OF EMS DIV 145,485 0.052% 510 510 169 679 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,358,153 0.483% 4,762 4,762 1,580 6,342 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 12,146 0.004% 43 43 14 57 0001-231- GF-PW ADMIN-DIV 1,140,669 0.406% 4,000 4,000 1,327 5,326 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,462,023 1.587% 15,646 15,646 5,189 20,835 0001-234- IT GIS 3,203,147 1.139% 11,232 11,232 3,725 14,957 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,985,338 0.706% 6,961 6,961 2,309 9,270 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 667 0.000% 2 2 1 3 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,237,699 1.152% 11,353 11,353 3,766 15,118 0001-242- GF-LS/REF SVCS(S-DIV) 441,851 0.157% 1,549 1,549 514 2,063 0001-243- GF-LIB&CL SVCS/LEAP DIV 919,532 0.327% 3,224 3,224 1,069 4,294 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 1,758,591 0.625% 6,166 6,166 2,045 8,212 0001-253- CM&NB/BOOKER T CTR (S-DIV) 1,284,159 0.457% 4,503 4,503 1,494 5,996 0001-255- GF-CM TRANSPORTATN OPERATIONS 253,552 0.090% 889 889 295 1,184 0001-254- GF-REC/SPCL EVENTS (S-DIV) 661,378 0.235% 2,319 2,319 769 3,088 0001-171- Finance Administration
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
6 - Allocations

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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 0001-171- Finance Administration
0001-256- RECREATION SVCS/AQUATICS 329,084 0.117% 1,154 1,154 383 1,537 0001-257- RECREATION SVCS/CONVENTION CTR 432,979 0.154% 1,518 1,518 504 2,022 0001-259- RECREATION SVCS/PLUNGE 302,019 0.107% 1,059 1,059 351 1,410 0001-260- RECREATION SVCS/CITIES OF SRVC 278,830 0.099% 978 978 324 1,302 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 411,101 0.146% 1,442 1,442 478 1,920 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 391,194 0.139% 1,372 1,372 455 1,827 0001-364- GF-ECON DEV/PUBLIC ART DIV 611,057 0.217% 2,143 2,143 711 2,853 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 532,200 0.189% 1,866 1,866 619 2,485 0001-371- INTERNAL SERVICES-ADMIN 436,263 0.155% 1,530 1,530 507 2,037 0001-910- GF-NON-DEPT/CITY FESTIVAL 14,351 0.005% 50 50 17 67 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 2,408,239 0.857% 8,444 8,444 2,801 11,245 1003- TRANSPORTATION OPERATIONS 577,936 0.206% 2,027 2,027 672 2,699 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND 142,741 0.051% 501 501 166 667 1006- OUTSIDE FUNDED SVCS - GRANTS 2,157,729 0.767% 7,566 7,566 2,510 10,075 1007- EMERGENCY MED SERV 116,417 0.041% 408 408 135 544 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 104,935 0.037% 368 368 122 490 1012- HILLTOP LANDSCAPE MAINT DIST 976,256 0.347% 3,423 3,423 1,135 4,559 1013- FIRE DEPT HAZMAT GRANT 3,966 0.001% 14 14 5 19 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,042,112 0.371% 3,654 3,654 1,212 4,866 1017- CHEVRON MODERNIZATN PROJ & CIA 4,805,055 1.709% 16,849 16,849 5,588 22,437 1018- RENT CONTROL 2,015,599 0.717% 7,068 7,068 2,344 9,412 1019- SBI RMRA CAP IMPROVEMENT 602,304 0.214% 2,112 2,112 700 2,812 1050- CR-PLANNING & BUILDING 6,807,743 2.421% 23,871 23,871 7,918 31,789 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 187,808 0.067% 659 659 218 877 1055- ENCROACHMENTS SVCS 501,545 0.178% 1,759 1,759 583 2,342 1200- COR HOUSING ADMINISTRATION 235,037 0.084% 824 824 273 1,097 1201- CDBG 363,155 0.129% 1,273 1,273 422 1,696 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 43,914 0.016% 154 154 51 205 1205- EMPLOYMENT & TRAINING 4,652,327 1.655% 16,313 16,313 5,411 21,724 1207- NEIGHBORHOOD STAB(CITY) 3,458 0.001% 12 12 4 16 1208- SUCCESSOR HOUSING AGNCY 88,209 0.031% 309 309 103 412 1209- CAL-HOME 633 0.000% 2 2 1 3 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 315,334 0.112% 1,106 1,106 367 1,472 1303- KIDS FIRST INITIATIVE 637,344 0.227% 2,235 2,235 741 2,976 1304- EMERGENCY OPE & DISASTR RECVRY 50,610 0.018% 177 177 59 236 1305- PUBLIC ART 137,378 0.049% 482 482 160 641 1306- AMERICAN RESCUE PLAN ACT 446,879 0.159% 1,567 1,567 520 2,087 2001- GENERAL CAPITAL FUND 106,088 0.038% 372 372 123 495 2002- MEASURE J 1,420,494 0.505% 4,981 4,981 1,652 6,633 2110- IMPACT FEE - PARK 15,117 0.005% 53 53 18 71 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 450,312 0.160% 1,579 1,579 524 2,103 2113- IMPACT FEE - FIRE 100,383 0.036% 352 352 117 469 2114- IMPACT FEE - POLICE 4,691 0.002% 16 16 5 22 2115- IMPACT FEE - COMM/AQUATC 10,406 0.004% 36 36 12 49 2116- IMPACT FEE - PARKS/OPEN 2,263 0.001% 8 8 3 11 2117- IMPACT FEE - LIBRARY 6,627 0.002% 23 23 8 31 2119- IMPACT FEE - STORM DRAINAGE 3,593 0.001% 13 13 4 17 2120- IMPACT FEE - WASTEWATER 6,087 0.002% 21 21 7 28 2125- IRON TRIANGLE/EPA PROGRAMS 17,846 0.006% 63 63 21 83 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
6 - Allocations

Page 85 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-171- Finance Administration
3001- DS - 2005 TAXABLE POB 345,988 0.123% 1,213 1,213 402 1,616 3002- DS - 99A PENSION OBLIG BOND 239,961 0.085% 841 841 279 1,120 3005- DS - 2007 CIVIC CENTER 4,294,097 1.527% 15,057 15,057 4,994 20,051 4001- PORT OF RICHMOND 5,777,624 2.055% 20,259 20,259 6,720 26,978 4003- WASTEWATER 18,549,671 6.597% 65,043 65,043 21,574 86,617 4005- MARINA 246,062 0.088% 863 863 286 1,149 4006- STORM WATER 1,452,696 0.517% 5,094 5,094 1,690 6,783 4008- KCRT - CABLE TELEVIS 863,115 0.307% 3,026 3,026 1,004 4,030 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND 233,733 0.083% 820 820 272 1,091 4401- RHA-HACIENDA 9,416 0.003% 33 33 11 44 4404- RHA-NEVIN PLAZA 1,795,858 0.639% 6,297 6,297 2,089 8,386 4405- RHA-NYSTROM VILLAGE 634,533 0.226% 2,225 2,225 738 2,963 4406- RHA-RICHMOND VILLAGE ONE 241,100 0.086% 845 845 280 1,126 4407- RHA-RICHMOND VILLAGE TWO 199,009 0.071% 698 698 231 929 4408- RHA-RICHMOND VILLAGE THREE 92,374 0.033% 324 324 107 431 4501- RHA-CENTRAL OFFICE COST CNTR 320,678 0.114% 1,124 1,124 373 1,497 4502- RHA-HOUSING (RAD) CORPORATION 20 0.000% 0 0 0 0 5001- INSURANCE RESERVES 30,517,178 10.854% 107,007 107,007 35,492 142,499 5003- EQUIPMENT SERVICES 2,333,447 0.830% 8,182 8,182 2,714 10,896 5008- COMPENSATED ABSENCES 2,431,615 0.865% 8,526 8,526 2,828 11,354 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 2,111 0.001% 7 7 2 10 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 18,357 0.007% 64 64 21 86 6047- CERTBT PLAN FUND 300,315 0.107% 1,053 1,053 349 1,402 6048- OPEB PLAN TRUST 7,399,140 2.632% 25,945 25,945 8,605 34,550 6049- PT MOLATE PRIVATE-PURPOSE TRST 903,639 0.321% 3,169 3,169 1,051 4,220 6050- GENERAL PENSION FUND 371,727 0.132% 1,303 1,303 432 1,736 6051- POLICE & FIRE PENSION 1,196,997 0.426% 4,197 4,197 1,392 5,589 6052- GARFIELD PENSION FUND 51,807 0.018% 182 182 60 242 6058- MARINA WESTSHORE DEB 116,448 0.041% 408 408 135 544 6059- COUNTRY CLUB VISTA 181,472 0.065% 636 636 211 847 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 295,651 0.105% 1,037 1,037 344 1,381 6103- SA - CAPITAL PROJECT FUNDS 231,191 0.082% 811 811 269 1,080 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB 5,323 0.002% 19 19 6 25 6304- SA-DS 2003B TARB 354,455 0.126% 1,243 1,243 412 1,655 6305- SA-DS 2004A TARB 2/3 308,044 0.110% 1,080 1,080 358 1,438 6306- SA-DS 2004A TARB -1/3 HSING 155,027 0.055% 544 544 180 724 6307- SA-DS 2004B TARB - HOUSING 425 0.000% 1 1 0 2 6309- SA-DS 2007/10B TARB - HOUSING 1,889 0.001% 7 7 2 9 6401- SA-DS 2014A NON-TAXABLE BONDS 474,019 0.169% 1,662 1,662 551 2,213 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE 576,941 0.205% 2,023 2,023 671 2,694 6404- SA-DS 2021A NON-TAXABLE BONDS is new 627,081 0.223% 2,199 2,199 729 2,928 6405- SA-DS 2021B TAXABLE BONDS is new 17,513 0.006% 61 61 20 82 6996- SUCCESSOR AGENCY - GLTDAG 108,749 0.039% 381 381 126 508 9102- CITY OF RICHMOND - GFAAG 12,626,694 4.491% 44,275 44,275 14,685 58,960 AO- ALL OTHER - 0.000% - - - - Total $ 281,171,029 100.000% $ 985,911 $ - $ 985,911 $ 321,332 $ 1,307,243 Allocation Basis: FY 21-22 Modified Total Direct Cost per Fund/Department Source of Allocation: 3-Actual Expenditures per Fund Dept line item detail Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
6 - Allocations

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

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

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

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

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

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

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

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

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

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

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

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

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

Page 91 ends

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

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 551,652 0.196% 2,100 2,100 419 2,519 0001-105- COUNCIL/CITY COUNCIL DIV 489,456 0.174% 1,863 1,863 372 2,235 0001-121- POLICE COMMISSION DIV 61,600 0.022% 234 234 47 281 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 4 0.000% 0 0 0 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,437,858 0.511% 5,473 5,473 1,093 6,567 0001-191- GF-POLICE ADMIN DIV 52,984,442 18.844% 201,693 201,693 40,281 241,974 0001-192- GF-POLICE-PATROL/CIB 6,703 0.002% 26 26 5 31 0001-193- GF-POLICE/CRIME PREVENTION 319,806 0.114% 1,217 1,217 243 1,461 0001-194- GF-POLICE-COPS GRANT 474,195 0.169% 1,805 1,805 361 2,166 0001-196- GF-POLICE/REGULATORY 551,408 0.196% 2,099 2,099 419 2,518 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,488,210 1.241% 13,278 13,278 2,652 15,930 0001-199- GF-PARKING ENFORCEMENT DIV 198,894 0.071% 757 757 151 908 0001-201- GF-FIRE/ADMIN DIV 577,141 0.205% 2,197 2,197 439 2,636 0001-202- GF-FIRE/SUPRESSN DIV 28,557,907 10.157% 108,710 108,710 21,711 130,421 0001-203- GF-FIRE PREVENTION DIV 2,145,677 0.763% 8,168 8,168 1,631 9,799 0001-204- GF-FIRE/ SUPPORT DIV 202,187 0.072% 770 770 154 923 0001-205- GF-FIRE/TRAINING DIV 393,802 0.140% 1,499 1,499 299 1,798 0001-206- GF-FIRE/OF. OF EMS DIV 145,485 0.052% 554 554 111 664 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,358,153 0.483% 5,170 5,170 1,033 6,203 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 12,146 0.004% 46 46 9 55 0001-231- GF-PW ADMIN-DIV 1,140,669 0.406% 4,342 4,342 867 5,209 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,462,023 1.587% 16,985 16,985 3,392 20,378 0001-234- IT GIS 3,203,147 1.139% 12,193 12,193 2,435 14,628 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,985,338 0.706% 7,557 7,557 1,509 9,067 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 667 0.000% 3 3 1 3 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,237,699 1.152% 12,325 12,325 2,461 14,786 0001-242- GF-LS/REF SVCS(S-DIV) 441,851 0.157% 1,682 1,682 336 2,018 0001-243- GF-LIB&CL SVCS/LEAP DIV 919,532 0.327% 3,500 3,500 699 4,199 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 1,758,591 0.625% 6,694 6,694 1,337 8,031 0001-253- CM&NB/BOOKER T CTR (S-DIV) 1,284,159 0.457% 4,888 4,888 976 5,865 0001-255- GF-CM TRANSPORTATN OPERATIONS 253,552 0.090% 965 965 193 1,158 0001-254- GF-REC/SPCL EVENTS (S-DIV) 661,378 0.235% 2,518 2,518 503 3,020 0001-172- Accounting
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
7 - Allocations

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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 0001-172- Accounting
0001-256- RECREATION SVCS/AQUATICS 329,084 0.117% 1,253 1,253 250 1,503 0001-257- RECREATION SVCS/CONVENTION CTR 432,979 0.154% 1,648 1,648 329 1,977 0001-259- RECREATION SVCS/PLUNGE 302,019 0.107% 1,150 1,150 230 1,379 0001-260- RECREATION SVCS/CITIES OF SRVC 278,830 0.099% 1,061 1,061 212 1,273 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 411,101 0.146% 1,565 1,565 313 1,877 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 391,194 0.139% 1,489 1,489 297 1,787 0001-364- GF-ECON DEV/PUBLIC ART DIV 611,057 0.217% 2,326 2,326 465 2,791 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 532,200 0.189% 2,026 2,026 405 2,430 0001-371- INTERNAL SERVICES-ADMIN 436,263 0.155% 1,661 1,661 332 1,992 0001-910- GF-NON-DEPT/CITY FESTIVAL 14,351 0.005% 55 55 11 66 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 2,408,239 0.857% 9,167 9,167 1,831 10,998 1003- TRANSPORTATION OPERATIONS 577,936 0.206% 2,200 2,200 439 2,639 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND 142,741 0.051% 543 543 109 652 1006- OUTSIDE FUNDED SVCS - GRANTS 2,157,729 0.767% 8,214 8,214 1,640 9,854 1007- EMERGENCY MED SERV 116,417 0.041% 443 443 89 532 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 104,935 0.037% 399 399 80 479 1012- HILLTOP LANDSCAPE MAINT DIST 976,256 0.347% 3,716 3,716 742 4,458 1013- FIRE DEPT HAZMAT GRANT 3,966 0.001% 15 15 3 18 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,042,112 0.371% 3,967 3,967 792 4,759 1017- CHEVRON MODERNIZATN PROJ & CIA 4,805,055 1.709% 18,291 18,291 3,653 21,944 1018- RENT CONTROL 2,015,599 0.717% 7,673 7,673 1,532 9,205 1019- SBI RMRA CAP IMPROVEMENT 602,304 0.214% 2,293 2,293 458 2,751 1050- CR-PLANNING & BUILDING 6,807,743 2.421% 25,915 25,915 5,176 31,090 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 187,808 0.067% 715 715 143 858 1055- ENCROACHMENTS SVCS 501,545 0.178% 1,909 1,909 381 2,290 1200- COR HOUSING ADMINISTRATION 235,037 0.084% 895 895 179 1,073 1201- CDBG 363,155 0.129% 1,382 1,382 276 1,658 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 43,914 0.016% 167 167 33 201 1205- EMPLOYMENT & TRAINING 4,652,327 1.655% 17,710 17,710 3,537 21,247 1207- NEIGHBORHOOD STAB(CITY) 3,458 0.001% 13 13 3 16 1208- SUCCESSOR HOUSING AGNCY 88,209 0.031% 336 336 67 403 1209- CAL-HOME 633 0.000% 2 2 0 3 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 315,334 0.112% 1,200 1,200 240 1,440 1303- KIDS FIRST INITIATIVE 637,344 0.227% 2,426 2,426 485 2,911 1304- EMERGENCY OPE & DISASTR RECVRY 50,610 0.018% 193 193 38 231 1305- PUBLIC ART 137,378 0.049% 523 523 104 627 1306- AMERICAN RESCUE PLAN ACT 446,879 0.159% 1,701 1,701 340 2,041 2001- GENERAL CAPITAL FUND 106,088 0.038% 404 404 81 484 2002- MEASURE J 1,420,494 0.505% 5,407 5,407 1,080 6,487 2110- IMPACT FEE - PARK 15,117 0.005% 58 58 11 69 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 450,312 0.160% 1,714 1,714 342 2,057 2113- IMPACT FEE - FIRE 100,383 0.036% 382 382 76 458 2114- IMPACT FEE - POLICE 4,691 0.002% 18 18 4 21 2115- IMPACT FEE - COMM/AQUATC 10,406 0.004% 40 40 8 48 2116- IMPACT FEE - PARKS/OPEN 2,263 0.001% 9 9 2 10 2117- IMPACT FEE - LIBRARY 6,627 0.002% 25 25 5 30 2119- IMPACT FEE - STORM DRAINAGE 3,593 0.001% 14 14 3 16 2120- IMPACT FEE - WASTEWATER 6,087 0.002% 23 23 5 28 2125- IRON TRIANGLE/EPA PROGRAMS 17,846 0.006% 68 68 14 81 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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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 0001-172- Accounting
3001- DS - 2005 TAXABLE POB 345,988 0.123% 1,317 1,317 263 1,580 3002- DS - 99A PENSION OBLIG BOND 239,961 0.085% 913 913 182 1,096 3005- DS - 2007 CIVIC CENTER 4,294,097 1.527% 16,346 16,346 3,265 19,611 4001- PORT OF RICHMOND 5,777,624 2.055% 21,993 21,993 4,392 26,386 4003- WASTEWATER 18,549,671 6.597% 70,612 70,612 14,102 84,714 4005- MARINA 246,062 0.088% 937 937 187 1,124 4006- STORM WATER 1,452,696 0.517% 5,530 5,530 1,104 6,634 4008- KCRT - CABLE TELEVIS 863,115 0.307% 3,286 3,286 656 3,942 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND 233,733 0.083% 890 890 178 1,067 4401- RHA-HACIENDA 9,416 0.003% 36 36 7 43 4404- RHA-NEVIN PLAZA 1,795,858 0.639% 6,836 6,836 1,365 8,201 4405- RHA-NYSTROM VILLAGE 634,533 0.226% 2,415 2,415 482 2,898 4406- RHA-RICHMOND VILLAGE ONE 241,100 0.086% 918 918 183 1,101 4407- RHA-RICHMOND VILLAGE TWO 199,009 0.071% 758 758 151 909 4408- RHA-RICHMOND VILLAGE THREE 92,374 0.033% 352 352 70 422 4501- RHA-CENTRAL OFFICE COST CNTR 320,678 0.114% 1,221 1,221 244 1,465 4502- RHA-HOUSING (RAD) CORPORATION 20 0.000% 0 0 0 0 5001- INSURANCE RESERVES 30,517,178 10.854% 116,168 116,168 23,201 139,369 5003- EQUIPMENT SERVICES 2,333,447 0.830% 8,883 8,883 1,774 10,657 5008- COMPENSATED ABSENCES 2,431,615 0.865% 9,256 9,256 1,849 11,105 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 2,111 0.001% 8 8 2 10 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 18,357 0.007% 70 70 14 84 6047- CERTBT PLAN FUND 300,315 0.107% 1,143 1,143 228 1,372 6048- OPEB PLAN TRUST 7,399,140 2.632% 28,166 28,166 5,625 33,791 6049- PT MOLATE PRIVATE-PURPOSE TRST 903,639 0.321% 3,440 3,440 687 4,127 6050- GENERAL PENSION FUND 371,727 0.132% 1,415 1,415 283 1,698 6051- POLICE & FIRE PENSION 1,196,997 0.426% 4,557 4,557 910 5,467 6052- GARFIELD PENSION FUND 51,807 0.018% 197 197 39 237 6058- MARINA WESTSHORE DEB 116,448 0.041% 443 443 89 532 6059- COUNTRY CLUB VISTA 181,472 0.065% 691 691 138 829 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 295,651 0.105% 1,125 1,125 225 1,350 6103- SA - CAPITAL PROJECT FUNDS 231,191 0.082% 880 880 176 1,056 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB 5,323 0.002% 20 20 4 24 6304- SA-DS 2003B TARB 354,455 0.126% 1,349 1,349 269 1,619 6305- SA-DS 2004A TARB 2/3 308,044 0.110% 1,173 1,173 234 1,407 6306- SA-DS 2004A TARB -1/3 HSING 155,027 0.055% 590 590 118 708 6307- SA-DS 2004B TARB - HOUSING 425 0.000% 2 2 0 2 6309- SA-DS 2007/10B TARB - HOUSING 1,889 0.001% 7 7 1 9 6401- SA-DS 2014A NON-TAXABLE BONDS 474,019 0.169% 1,804 1,804 360 2,165 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE 576,941 0.205% 2,196 2,196 439 2,635 6404- SA-DS 2021A NON-TAXABLE BONDS is new 627,081 0.223% 2,387 2,387 477 2,864 6405- SA-DS 2021B TAXABLE BONDS is new 17,513 0.006% 67 67 13 80 6996- SUCCESSOR AGENCY - GLTDAG 108,749 0.039% 414 414 83 497 9102- CITY OF RICHMOND - GFAAG 12,626,694 4.491% 48,065 48,065 9,599 57,665 AO- ALL OTHER - 0.000% - - - - Total $ 281,171,029 100.000% $ 1,070,317 $ - $ 1,070,317 $ 208,959 $ 1,279,276 Allocation Basis: FY 21-22 Modified Total Direct Cost per Fund/Department Source of Allocation: 3-Actual Expenditures per Fund Dept line item detail Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 63,619 0.040% 143 143 143 0001-141- City Clerk 222,894 0.140% 501 501 501 0001-151- City Attorney 928,469 0.585% 2,086 2,086 2,086 0001-171- Finance Administration 252,710 0.159% 568 568 568 0001-172- Accounting 287,385 0.181% 646 646 646 0001-173- Budget/Operating - 0.000% - - - - 0001-174- Payroll - 0.000% - - - - 0001-175- Treasury/Cash Management 84,255 0.053% 189 189 37 227 0001-176- Accounts Payable - 0.000% - - - - 0001-177- Rev Collection 194,020 0.122% 436 436 86 522 0001-178- Purchasing 30,970 0.020% 70 70 14 83 0001-181- Human Resources 885,044 0.557% 1,989 1,989 393 2,381 0001-232- Facility Maintenance and Administration 5,142,191 3.239% 11,554 11,554 2,281 13,835 0001-235- Equipment Services/Fleet Services 23,594,313 14.860% 53,016 53,016 10,466 63,482 0001-261- Information Technology Administration 1,706,597 1.075% 3,835 3,835 757 4,592 0001-262- Telecommunications 1,270,907 0.800% 2,856 2,856 564 3,419 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 119,634 0.075% 269 269 53 322 0001-907, 908- Non-Departmental 4,584,968 2.888% 10,302 10,302 2,034 12,336

RECEIVING BUDGET UNITS -
0001-101- OFFICE OF THE MAYOR 9,415 0.006% 21 21 4 25 0001-105- COUNCIL/CITY COUNCIL DIV 129,122 0.081% 290 290 57 347 0001-121- POLICE COMMISSION DIV 2,917 0.002% 7 7 1 8 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-191- GF-POLICE ADMIN DIV 14,246,041 8.972% 32,010 32,010 6,319 38,330 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 307,588 0.194% 691 691 136 828 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 666 0.000% 1 1 0 2 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 5,500 0.003% 12 12 2 15 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 93,357 0.059% 210 210 41 251 0001-204- GF-FIRE/ SUPPORT DIV 405,005 0.255% 910 910 180 1,090 0001-205- GF-FIRE/TRAINING DIV 18,892 0.012% 42 42 8 51 0001-206- GF-FIRE/OF. OF EMS DIV 3,425 0.002% 8 8 2 9 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 79,059 0.050% 178 178 35 213 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 19,046 0.012% 43 43 8 51 0001-231- GF-PW ADMIN-DIV 74,007 0.047% 166 166 33 199 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,486,894 2.826% 10,082 10,082 1,990 12,072 0001-234- IT GIS 608,636 0.383% 1,368 1,368 270 1,638 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 406,795 0.256% 914 914 180 1,095 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 694 0.000% 2 2 0 2 0001-241- GF-LIB&CL SVC/L-ADM DIV 152,720 0.096% 343 343 68 411 0001-242- GF-LS/REF SVCS(S-DIV) 726,555 0.458% 1,633 1,633 322 1,955 0001-243- GF-LIB&CL SVCS/LEAP DIV 4,624 0.003% 10 10 2 12 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 224,894 0.142% 505 505 100 605 0001-253- CM&NB/BOOKER T CTR (S-DIV) 198,951 0.125% 447 447 88 535 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) 94,863 0.060% 213 213 42 255 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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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 0001-172- Accounting
0001-256- RECREATION SVCS/AQUATICS 31,317 0.020% 70 70 14 84 0001-257- RECREATION SVCS/CONVENTION CTR 25,532 0.016% 57 57 11 69 0001-259- RECREATION SVCS/PLUNGE 19,097 0.012% 43 43 8 51 0001-260- RECREATION SVCS/CITIES OF SRVC 87,049 0.055% 196 196 39 234 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-364- GF-ECON DEV/PUBLIC ART DIV - 0.000% - - - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - 0.000% - - - - 0001-371- INTERNAL SERVICES-ADMIN - 0.000% - - - - 0001-910- GF-NON-DEPT/CITY FESTIVAL 14,351 0.009% 32 32 6 39 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 1,516,218 0.955% 3,407 3,407 673 4,079 1003- TRANSPORTATION OPERATIONS - 0.000% - - - - 1004- ASSET SEIZURE FUND 6,434 0.004% 14 14 3 17 1005- LIBRARY FUND 272,755 0.172% 613 613 121 734 1006- OUTSIDE FUNDED SVCS - GRANTS 1,583,276 0.997% 3,558 3,558 702 4,260 1007- EMERGENCY MED SERV 265,858 0.167% 597 597 118 715 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 4,677 0.003% 11 11 2 13 1012- HILLTOP LANDSCAPE MAINT DIST 465,647 0.293% 1,046 1,046 207 1,253 1013- FIRE DEPT HAZMAT GRANT 20,907 0.013% 47 47 9 56 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,142,858 0.720% 2,568 2,568 507 3,075 1017- CHEVRON MODERNIZATN PROJ & CIA 619,487 0.390% 1,392 1,392 275 1,667 1018- RENT CONTROL 372,780 0.235% 838 838 165 1,003 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 3,841,697 2.420% 8,632 8,632 1,704 10,336 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 15,010,840 9.454% 33,729 33,729 6,659 40,387 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION 70,969 0.045% 159 159 31 191 1201- CDBG 356,701 0.225% 801 801 158 960 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 15,157 0.010% 34 34 7 41 1205- EMPLOYMENT & TRAINING 2,887,677 1.819% 6,489 6,489 1,281 7,769 1207- NEIGHBORHOOD STAB(CITY) 7,063 0.004% 16 16 3 19 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 328,623 0.207% 738 738 146 884 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND 279,329 0.176% 628 628 124 752 2002- MEASURE J 2,097,259 1.321% 4,712 4,712 930 5,643 2110- IMPACT FEE - PARK 15,000 0.009% 34 34 7 40 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 368,421 0.232% 828 828 163 991 2113- IMPACT FEE - FIRE 47,058 0.030% 106 106 21 127 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC 9,900 0.006% 22 22 4 27 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY 10,644 0.007% 24 24 5 29 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER 508,274 0.320% 1,142 1,142 225 1,368 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
7 - Allocations

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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 0001-172- Accounting
3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND 566,341 0.357% 1,273 1,273 251 1,524 4003- WASTEWATER 42,841,898 26.982% 96,264 96,264 19,004 115,268 4005- MARINA - 0.000% - - - - 4006- STORM WATER 1,128,641 0.711% 2,536 2,536 501 3,037 4008- KCRT - CABLE TELEVIS 310,598 0.196% 698 698 138 836 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND 213,600 0.135% 480 480 95 575 4401- RHA-HACIENDA 147,090 0.093% 331 331 65 396 4404- RHA-NEVIN PLAZA 1,615,985 1.018% 3,631 3,631 717 4,348 4405- RHA-NYSTROM VILLAGE 586,803 0.370% 1,319 1,319 260 1,579 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 83,964 0.053% 189 189 37 226 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 14,043,726 8.845% 31,556 31,556 6,230 37,785 5003- EQUIPMENT SERVICES 537,850 0.339% 1,209 1,209 239 1,447 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 4,205 0.003% 9 9 2 11 6005- SEAVER GALLERY TRUST FUND 70,556 0.044% 159 159 31 190 6007- SENIOR TRUST DEPOSIT 113,539 0.072% 255 255 50 305 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 79,745 0.050% 179 179 35 215 6103- SA - CAPITAL PROJECT FUNDS 324,492 0.204% 729 729 144 873 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING 963 0.001% 2 2 0 3 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER 2,138,902 1.347% 4,806 4,806 949 5,755 Total $ 158,779,398 100.000% $ 356,772 $ - $ 356,772 $ 69,653 $ 426,425 Allocation Basis: FY 21-22 Total Revenues Received per Fund/Department Source of Allocation: 5_Check Register Extract 07-01-2021 to 06-30-2022_nbs Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
7 - Allocations

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Richmond City CouncilNovember 7, 2023

Richmond City Council
November 7, 2023