Cities Index.
Attachment 2 - Richmond ICAP - Narrative OMB Allocation Plan 8.29.23.pdf

Richmond City Council
November 7, 2023

Document
Attachment 2 - Richmond ICAP - Narrative OMB Allocation Plan 8.29.23.pdf
Meeting
November 7, 2023
Body
Richmond City Council
Pages
234
Original file
5.8 MB
Text extracted from the city's file for reading and search. Open the original on pub-richmond.escribemeetings.com. That file is the official record.

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

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

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

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

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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
System-wide
Support B

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

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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
System-wide
Support B

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

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

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

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

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

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Citywide Budget Services 8.1

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

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 551,652 0.196% 876 876 230 1,106 0001-105- COUNCIL/CITY COUNCIL DIV 489,456 0.174% 777 777 204 981 0001-121- POLICE COMMISSION DIV 61,600 0.022% 98 98 26 124 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 4 0.000% 0 0 0 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,437,858 0.511% 2,282 2,282 601 2,883 0001-191- GF-POLICE ADMIN DIV 52,984,442 18.844% 84,098 84,098 22,131 106,229 0001-192- GF-POLICE-PATROL/CIB 6,703 0.002% 11 11 3 13 0001-193- GF-POLICE/CRIME PREVENTION 319,806 0.114% 508 508 134 641 0001-194- GF-POLICE-COPS GRANT 474,195 0.169% 753 753 198 951 0001-196- GF-POLICE/REGULATORY 551,408 0.196% 875 875 230 1,106 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,488,210 1.241% 5,537 5,537 1,457 6,994 0001-199- GF-PARKING ENFORCEMENT DIV 198,894 0.071% 316 316 83 399 0001-201- GF-FIRE/ADMIN DIV 577,141 0.205% 916 916 241 1,157 0001-202- GF-FIRE/SUPRESSN DIV 28,557,907 10.157% 45,327 45,327 11,928 57,256 0001-203- GF-FIRE PREVENTION DIV 2,145,677 0.763% 3,406 3,406 896 4,302 0001-204- GF-FIRE/ SUPPORT DIV 202,187 0.072% 321 321 84 405 0001-205- GF-FIRE/TRAINING DIV 393,802 0.140% 625 625 164 790 0001-206- GF-FIRE/OF. OF EMS DIV 145,485 0.052% 231 231 61 292 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,358,153 0.483% 2,156 2,156 567 2,723 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 12,146 0.004% 19 19 5 24 0001-231- GF-PW ADMIN-DIV 1,140,669 0.406% 1,810 1,810 476 2,287 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,462,023 1.587% 7,082 7,082 1,864 8,946 0001-234- IT GIS 3,203,147 1.139% 5,084 5,084 1,338 6,422 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,985,338 0.706% 3,151 3,151 829 3,980 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 667 0.000% 1 1 0 1 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,237,699 1.152% 5,139 5,139 1,352 6,491 0001-242- GF-LS/REF SVCS(S-DIV) 441,851 0.157% 701 701 185 886 0001-243- GF-LIB&CL SVCS/LEAP DIV 919,532 0.327% 1,459 1,459 384 1,844 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 1,758,591 0.625% 2,791 2,791 735 3,526 0001-253- CM&NB/BOOKER T CTR (S-DIV) 1,284,159 0.457% 2,038 2,038 536 2,575 0001-255- GF-CM TRANSPORTATN OPERATIONS 253,552 0.090% 402 402 106 508 0001-254- GF-REC/SPCL EVENTS (S-DIV) 661,378 0.235% 1,050 1,050 276 1,326 0001-173- Budget/Operating
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
8 - Allocations

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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 0001-173- Budget/Operating
0001-256- RECREATION SVCS/AQUATICS 329,084 0.117% 522 522 137 660 0001-257- RECREATION SVCS/CONVENTION CTR 432,979 0.154% 687 687 181 868 0001-259- RECREATION SVCS/PLUNGE 302,019 0.107% 479 479 126 606 0001-260- RECREATION SVCS/CITIES OF SRVC 278,830 0.099% 443 443 116 559 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 411,101 0.146% 653 653 172 824 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 391,194 0.139% 621 621 163 784 0001-364- GF-ECON DEV/PUBLIC ART DIV 611,057 0.217% 970 970 255 1,225 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 532,200 0.189% 845 845 222 1,067 0001-371- INTERNAL SERVICES-ADMIN 436,263 0.155% 692 692 182 875 0001-910- GF-NON-DEPT/CITY FESTIVAL 14,351 0.005% 23 23 6 29 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 2,408,239 0.857% 3,822 3,822 1,006 4,828 1003- TRANSPORTATION OPERATIONS 577,936 0.206% 917 917 241 1,159 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND 142,741 0.051% 227 227 60 286 1006- OUTSIDE FUNDED SVCS - GRANTS 2,157,729 0.767% 3,425 3,425 901 4,326 1007- EMERGENCY MED SERV 116,417 0.041% 185 185 49 233 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 104,935 0.037% 167 167 44 210 1012- HILLTOP LANDSCAPE MAINT DIST 976,256 0.347% 1,550 1,550 408 1,957 1013- FIRE DEPT HAZMAT GRANT 3,966 0.001% 6 6 2 8 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,042,112 0.371% 1,654 1,654 435 2,089 1017- CHEVRON MODERNIZATN PROJ & CIA 4,805,055 1.709% 7,627 7,627 2,007 9,634 1018- RENT CONTROL 2,015,599 0.717% 3,199 3,199 842 4,041 1019- SBI RMRA CAP IMPROVEMENT 602,304 0.214% 956 956 252 1,208 1050- CR-PLANNING & BUILDING 6,807,743 2.421% 10,805 10,805 2,844 13,649 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 187,808 0.067% 298 298 78 377 1055- ENCROACHMENTS SVCS 501,545 0.178% 796 796 209 1,006 1200- COR HOUSING ADMINISTRATION 235,037 0.084% 373 373 98 471 1201- CDBG 363,155 0.129% 576 576 152 728 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 43,914 0.016% 70 70 18 88 1205- EMPLOYMENT & TRAINING 4,652,327 1.655% 7,384 7,384 1,943 9,327 1207- NEIGHBORHOOD STAB(CITY) 3,458 0.001% 5 5 1 7 1208- SUCCESSOR HOUSING AGNCY 88,209 0.031% 140 140 37 177 1209- CAL-HOME 633 0.000% 1 1 0 1 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 315,334 0.112% 501 501 132 632 1303- KIDS FIRST INITIATIVE 637,344 0.227% 1,012 1,012 266 1,278 1304- EMERGENCY OPE & DISASTR RECVRY 50,610 0.018% 80 80 21 101 1305- PUBLIC ART 137,378 0.049% 218 218 57 275 1306- AMERICAN RESCUE PLAN ACT 446,879 0.159% 709 709 187 896 2001- GENERAL CAPITAL FUND 106,088 0.038% 168 168 44 213 2002- MEASURE J 1,420,494 0.505% 2,255 2,255 593 2,848 2110- IMPACT FEE - PARK 15,117 0.005% 24 24 6 30 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 450,312 0.160% 715 715 188 903 2113- IMPACT FEE - FIRE 100,383 0.036% 159 159 42 201 2114- IMPACT FEE - POLICE 4,691 0.002% 7 7 2 9 2115- IMPACT FEE - COMM/AQUATC 10,406 0.004% 17 17 4 21 2116- IMPACT FEE - PARKS/OPEN 2,263 0.001% 4 4 1 5 2117- IMPACT FEE - LIBRARY 6,627 0.002% 11 11 3 13 2119- IMPACT FEE - STORM DRAINAGE 3,593 0.001% 6 6 2 7 2120- IMPACT FEE - WASTEWATER 6,087 0.002% 10 10 3 12 2125- IRON TRIANGLE/EPA PROGRAMS 17,846 0.006% 28 28 7 36 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
8 - Allocations

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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 0001-173- Budget/Operating
3001- DS - 2005 TAXABLE POB 345,988 0.123% 549 549 145 694 3002- DS - 99A PENSION OBLIG BOND 239,961 0.085% 381 381 100 481 3005- DS - 2007 CIVIC CENTER 4,294,097 1.527% 6,816 6,816 1,794 8,609 4001- PORT OF RICHMOND 5,777,624 2.055% 9,170 9,170 2,413 11,584 4003- WASTEWATER 18,549,671 6.597% 29,442 29,442 7,748 37,190 4005- MARINA 246,062 0.088% 391 391 103 493 4006- STORM WATER 1,452,696 0.517% 2,306 2,306 607 2,913 4008- KCRT - CABLE TELEVIS 863,115 0.307% 1,370 1,370 361 1,730 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND 233,733 0.083% 371 371 98 469 4401- RHA-HACIENDA 9,416 0.003% 15 15 4 19 4404- RHA-NEVIN PLAZA 1,795,858 0.639% 2,850 2,850 750 3,601 4405- RHA-NYSTROM VILLAGE 634,533 0.226% 1,007 1,007 265 1,272 4406- RHA-RICHMOND VILLAGE ONE 241,100 0.086% 383 383 101 483 4407- RHA-RICHMOND VILLAGE TWO 199,009 0.071% 316 316 83 399 4408- RHA-RICHMOND VILLAGE THREE 92,374 0.033% 147 147 39 185 4501- RHA-CENTRAL OFFICE COST CNTR 320,678 0.114% 509 509 134 643 4502- RHA-HOUSING (RAD) CORPORATION 20 0.000% 0 0 0 0 5001- INSURANCE RESERVES 30,517,178 10.854% 48,437 48,437 12,747 61,184 5003- EQUIPMENT SERVICES 2,333,447 0.830% 3,704 3,704 975 4,678 5008- COMPENSATED ABSENCES 2,431,615 0.865% 3,859 3,859 1,016 4,875 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 2,111 0.001% 3 3 1 4 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 18,357 0.007% 29 29 8 37 6047- CERTBT PLAN FUND 300,315 0.107% 477 477 125 602 6048- OPEB PLAN TRUST 7,399,140 2.632% 11,744 11,744 3,091 14,835 6049- PT MOLATE PRIVATE-PURPOSE TRST 903,639 0.321% 1,434 1,434 377 1,812 6050- GENERAL PENSION FUND 371,727 0.132% 590 590 155 745 6051- POLICE & FIRE PENSION 1,196,997 0.426% 1,900 1,900 500 2,400 6052- GARFIELD PENSION FUND 51,807 0.018% 82 82 22 104 6058- MARINA WESTSHORE DEB 116,448 0.041% 185 185 49 233 6059- COUNTRY CLUB VISTA 181,472 0.065% 288 288 76 364 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 295,651 0.105% 469 469 123 593 6103- SA - CAPITAL PROJECT FUNDS 231,191 0.082% 367 367 97 464 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB 5,323 0.002% 8 8 2 11 6304- SA-DS 2003B TARB 354,455 0.126% 563 563 148 711 6305- SA-DS 2004A TARB 2/3 308,044 0.110% 489 489 129 618 6306- SA-DS 2004A TARB -1/3 HSING 155,027 0.055% 246 246 65 311 6307- SA-DS 2004B TARB - HOUSING 425 0.000% 1 1 0 1 6309- SA-DS 2007/10B TARB - HOUSING 1,889 0.001% 3 3 1 4 6401- SA-DS 2014A NON-TAXABLE BONDS 474,019 0.169% 752 752 198 950 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE 576,941 0.205% 916 916 241 1,157 6404- SA-DS 2021A NON-TAXABLE BONDS is new 627,081 0.223% 995 995 262 1,257 6405- SA-DS 2021B TAXABLE BONDS is new 17,513 0.006% 28 28 7 35 6996- SUCCESSOR AGENCY - GLTDAG 108,749 0.039% 173 173 45 218 9102- CITY OF RICHMOND - GFAAG 12,626,694 4.491% 20,041 20,041 5,274 25,315 AO- ALL OTHER - 0.000% - - - - Total $ 281,171,029 100.000% $ 446,278 $ - $ 446,278 $ 114,624 $ 560,902 Allocation Basis: FY 21-22 Modified Total Direct Cost per Fund/Department Source of Allocation: 3-Actual Expenditures per Fund Dept line item detail Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
8 - Allocations

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

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

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

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

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

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

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

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

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

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

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

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

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

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Citywide Payroll Services 9.1

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

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

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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 0001-174- Payroll
0001-256- RECREATION SVCS/AQUATICS 47 4.968% 19,123 19,123 6,380 25,503 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.423% 1,628 1,628 543 2,170 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC 2 0.211% 814 814 271 1,085 0001-291- GF-ADMINISTRATIVE SERVICES 1 0.106% 407 407 136 543 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 5 0.529% 2,034 2,034 679 2,713 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.317% 1,221 1,221 407 1,628 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.106% 407 407 136 543 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 1 0.106% 407 407 136 543 0001-371- INTERNAL SERVICES-ADMIN 3 0.317% 1,221 1,221 407 1,628 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 4 0.423% 1,628 1,628 543 2,170 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST 13 1.374% 5,289 5,289 1,765 7,054 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 8 0.846% 3,255 3,255 1,086 4,341 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 15 1.586% 6,103 6,103 2,036 8,139 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 25 2.643% 10,172 10,172 3,393 13,565 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 8 0.846% 3,255 3,255 1,086 4,341 1200- COR HOUSING ADMINISTRATION 3 0.317% 1,221 1,221 407 1,628 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 20 2.114% 8,138 8,138 2,715 10,852 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 2 0.211% 814 814 271 1,085 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
9 - Allocations

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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 0001-174- Payroll
3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND 2 0.211% 814 814 271 1,085 4003- WASTEWATER 8 0.846% 3,255 3,255 1,086 4,341 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 4 0.423% 1,628 1,628 543 2,170 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA 3 0.317% 1,221 1,221 407 1,628 4405- RHA-NYSTROM VILLAGE 2 0.211% 814 814 271 1,085 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 4 0.423% 1,628 1,628 543 2,170 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.529% 2,034 2,034 679 2,713 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND 8 0.846% 3,255 3,255 1,086 4,341 6051- POLICE & FIRE PENSION 20 2.114% 8,138 8,138 2,715 10,852 6052- GARFIELD PENSION FUND 1 0.106% 407 407 136 543 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER - 0.000% - - - - Total 946 100.000% $ 384,911 $ - $ 384,911 $ 122,840 $ 507,751 Allocation Basis: FY 21-22 Total FTEs per Fund/Department Source of Allocation: 2_City Staff Roster 21-22 Pay-Benefits.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
9 - Allocations

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

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

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

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

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

ALLOCATION SUMMARY
Total
Citywide Payroll
Services
0001-257- RECREATION SVCS/CONVENTION CTR 2,170 2,170 0001-259- RECREATION SVCS/PLUNGE - - 0001-260- RECREATION SVCS/CITIES OF SRVC 1,085 1,085 0001-291- GF-ADMINISTRATIVE SERVICES 543 543 0001-292- GF-STREET SWEEPING - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 2,713 2,713 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,628 1,628 0001-364- GF-ECON DEV/PUBLIC ART DIV 543 543 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 543 543 0001-371- INTERNAL SERVICES-ADMIN 1,628 1,628 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX - - 1003- TRANSPORTATION OPERATIONS 2,170 2,170 1004- ASSET SEIZURE FUND - - 1005- LIBRARY FUND - - 1006- OUTSIDE FUNDED SVCS - GRANTS - - 1007- EMERGENCY MED SERV - - 1009- VEOLIA MITIGATION - - 1010- N.RICHMOND WASTE - - 1012- HILLTOP LANDSCAPE MAINT DIST 7,054 7,054 1013- FIRE DEPT HAZMAT GRANT - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 4,341 4,341 1017- CHEVRON MODERNIZATN PROJ & CIA - - 1018- RENT CONTROL 8,139 8,139 1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 13,565 13,565 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS - - 1055- ENCROACHMENTS SVCS 4,341 4,341 1200- COR HOUSING ADMINISTRATION 1,628 1,628 1201- CDBG - - 1202- HOME PROGRAM - - 1203- NEIGHBORHOOD STABILIZATION - - 1205- EMPLOYMENT & TRAINING 10,852 10,852 1207- NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGNCY - - 1209- CAL-HOME - - 1301- HOUSING/RENTAL ASSISTANCE PROG - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - - 1303- KIDS FIRST INITIATIVE 1,085 1,085 1304- EMERGENCY OPE & DISASTR RECVRY - - 1305- PUBLIC ART - - 1306- AMERICAN RESCUE PLAN ACT - - 2001- GENERAL CAPITAL FUND - - 2002- MEASURE J - - 2110- IMPACT FEE - PARK - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - - 2113- IMPACT FEE - FIRE - - 2114- IMPACT FEE - POLICE - - 2115- IMPACT FEE - COMM/AQUATC - - 2116- IMPACT FEE - PARKS/OPEN - - 2117- IMPACT FEE - LIBRARY - - 2119- IMPACT FEE - STORM DRAINAGE - - 2120- IMPACT FEE - WASTEWATER - - 2125- IRON TRIANGLE/EPA PROGRAMS - - 2126- COR-HOUSING DEPT CIP FUND - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
9 - Summary

Page 115 ends

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

ALLOCATION SUMMARY
Total
Citywide Payroll
Services
3001- DS - 2005 TAXABLE POB - - 3002- DS - 99A PENSION OBLIG BOND - - 3005- DS - 2007 CIVIC CENTER - - 4001- PORT OF RICHMOND 1,085 1,085 4003- WASTEWATER 4,341 4,341 4005- MARINA - - 4006- STORM WATER - - 4008- KCRT - CABLE TELEVIS 2,170 2,170 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4201- RHA-CAPITAL FUND - - 4401- RHA-HACIENDA - - 4404- RHA-NEVIN PLAZA 1,628 1,628 4405- RHA-NYSTROM VILLAGE 1,085 1,085 4406- RHA-RICHMOND VILLAGE ONE - - 4407- RHA-RICHMOND VILLAGE TWO - - 4408- RHA-RICHMOND VILLAGE THREE - - 4501- RHA-CENTRAL OFFICE COST CNTR 2,170 2,170 4502- RHA-HOUSING (RAD) CORPORATION - - 5001- INSURANCE RESERVES 2,713 2,713 5003- EQUIPMENT SERVICES - - 5008- COMPENSATED ABSENCES - - 6001- GENERAL TRUST & AGENCY - - 6004- COMMISSION ON AGING - - 6005- SEAVER GALLERY TRUST FUND - - 6007- SENIOR TRUST DEPOSIT - - 6047- CERTBT PLAN FUND - - 6048- OPEB PLAN TRUST - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 6050- GENERAL PENSION FUND 4,341 4,341 6051- POLICE & FIRE PENSION 10,852 10,852 6052- GARFIELD PENSION FUND 543 543 6058- MARINA WESTSHORE DEB - - 6059- COUNTRY CLUB VISTA - - 6060- REASSESSMENT DISTRICT 2003-1 - - 6101- SA-PROPERTY TAX TRUST FUND - - 6102- SA- ADMINISTRATION - - 6103- SA - CAPITAL PROJECT FUNDS - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - - 6300- SA-DS HARBOR 98 TARB - - 6304- SA-DS 2003B TARB - - 6305- SA-DS 2004A TARB 2/3 - - 6306- SA-DS 2004A TARB -1/3 HSING - - 6307- SA-DS 2004B TARB - HOUSING - - 6309- SA-DS 2007/10B TARB - HOUSING - - 6401- SA-DS 2014A NON-TAXABLE BONDS - - 6402- SA-DS 2014B TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - 6405- SA-DS 2021B TAXABLE BONDS is new - - 6996- SUCCESSOR AGENCY - GLTDAG - - 9102- CITY OF RICHMOND - GFAAG - -

AO- ALL OTHER - - Total $ 507,751 $ 507,751
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
9 - Summary

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

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

Page 117 ends

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

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

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Citywide Support Services 10.1

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

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 9,415 0.006% 45.82 45.82 10.03 56 0001-105- COUNCIL/CITY COUNCIL DIV 129,122 0.081% 628.33 628.33 137.56 765.89 0001-121- POLICE COMMISSION DIV 2,917 0.002% 14.20 14.20 3.11 17.30 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-191- GF-POLICE ADMIN DIV 14,246,041 8.972% 69,323.76 69,323.76 15,176.65 84,500.40 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 307,588 0.194% 1,496.78 1,496.78 327.68 1,824.46 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 666 0.000% 3.24 3.24 0.71 3.95 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 5,500 0.003% 26.76 26.76 5.86 32.62 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 93,357 0.059% 454 454 99.46 554 0001-204- GF-FIRE/ SUPPORT DIV 405,005 0.255% 1,971 1,971 431 2,402 0001-205- GF-FIRE/TRAINING DIV 18,892 0.012% 92 92 20 112 0001-206- GF-FIRE/OF. OF EMS DIV 3,425 0.002% 17 17 4 20 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 79,059 0.050% 385 385 84 469 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 19,046 0.012% 93 93 20.29 113 0001-231- GF-PW ADMIN-DIV 74,007 0.047% 360.13 360.13 78.84 438.97 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,486,894 2.826% 21,834 21,834 4,780.00 26,614 0001-234- IT GIS 608,636 0.383% 2,962 2,962 648 3,610 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 406,795 0.256% 1,980 1,980 433 2,413 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 694 0.000% 3 3 1 4 0001-241- GF-LIB&CL SVC/L-ADM DIV 152,720 0.096% 743.16 743.16 162.70 906 0001-242- GF-LS/REF SVCS(S-DIV) 726,555 0.458% 3,536 3,536 774 4,310 0001-243- GF-LIB&CL SVCS/LEAP DIV 4,624 0.003% 23 23 4.93 27 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 224,894 0.142% 1,094 1,094 240 1,334 0001-253- CM&NB/BOOKER T CTR (S-DIV) 198,951 0.125% 968.13 968.13 211.95 1,180.08 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) 94,863 0.060% 462 462 101 563 0001-256- RECREATION SVCS/AQUATICS 31,317 0.020% 152 152 33 186 0001-257- RECREATION SVCS/CONVENTION CTR 25,532 0.016% 124 124 27.20 151 0001-175- Treasury/Cash Management
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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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 0001-175- Treasury/Cash Management
0001-259- RECREATION SVCS/PLUNGE 19,097 0.012% 93 93 20.34 113 0001-260- RECREATION SVCS/CITIES OF SRVC 87,049 0.055% 423.60 423.60 92.74 516.33 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-364- GF-ECON DEV/PUBLIC ART DIV - 0.000% - - - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - 0.000% - - - - 0001-371- INTERNAL SERVICES-ADMIN - 0.000% - - - - 0001-910- GF-NON-DEPT/CITY FESTIVAL 14,351 0.009% 70 70 15 85 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 1,516,218 0.955% 7,378 7,378 1,615 8,993 1003- TRANSPORTATION OPERATIONS - 0.000% - - - - 1004- ASSET SEIZURE FUND 6,434 0.004% 31 31 7 38 1005- LIBRARY FUND 272,755 0.172% 1,327 1,327 291 1,618 1006- OUTSIDE FUNDED SVCS - GRANTS 1,583,276 0.997% 7,705 7,705 1,687 9,391 1007- EMERGENCY MED SERV 265,858 0.167% 1,294 1,294 283 1,577 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 4,677 0.003% 23 23 5 28 1012- HILLTOP LANDSCAPE MAINT DIST 465,647 0.293% 2,266 2,266 496 2,762 1013- FIRE DEPT HAZMAT GRANT 20,907 0.013% 102 102 22 124 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,142,858 0.720% 5,561 5,561 1,218 6,779 1017- CHEVRON MODERNIZATN PROJ & CIA 619,487 0.390% 3,015 3,015 660 3,674 1018- RENT CONTROL 372,780 0.235% 1,814 1,814 397 2,211 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 3,841,697 2.420% 18,694 18,694 4,093 22,787 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 15,010,840 9.454% 73,045 73,045 15,991 89,037 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION 70,969 0.045% 345 345 76 421 1201- CDBG 356,701 0.225% 1,736 1,736 380 2,116 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 15,157 0.010% 74 74 16 90 1205- EMPLOYMENT & TRAINING 2,887,677 1.819% 14,052 14,052 3,076 17,128 1207- NEIGHBORHOOD STAB(CITY) 7,063 0.004% 34 34 8 42 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 328,623 0.207% 1,599 1,599 350 1,949 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND 279,329 0.176% 1,359 1,359 298 1,657 2002- MEASURE J 2,097,259 1.321% 10,206 10,206 2,234 12,440 2110- IMPACT FEE - PARK 15,000 0.009% 73 73 16 89 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 368,421 0.232% 1,793 1,793 392 2,185 2113- IMPACT FEE - FIRE 47,058 0.030% 229 229 50 279 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC 9,900 0.006% 48 48 11 59 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY 10,644 0.007% 52 52 11 63 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER 508,274 0.320% 2,473 2,473 541 3,015 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - 3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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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 0001-175- Treasury/Cash Management
4001- PORT OF RICHMOND 566,341 0.357% 2,756 2,756 603 3,359 4003- WASTEWATER 42,841,898 26.982% 208,476 208,476 45,640 254,117 4005- MARINA - 0.000% - - - - 4006- STORM WATER 1,128,641 0.711% 5,492 5,492 1,202 6,695 4008- KCRT - CABLE TELEVIS 310,598 0.196% 1,511 1,511 331 1,842 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND 213,600 0.135% 1,039 1,039 228 1,267 4401- RHA-HACIENDA 147,090 0.093% 716 716 157 872 4404- RHA-NEVIN PLAZA 1,615,985 1.018% 7,864 7,864 1,722 9,585 4405- RHA-NYSTROM VILLAGE 586,803 0.370% 2,855 2,855 625 3,481 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 83,964 0.053% 409 409 89 498 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 14,043,726 8.845% 68,339 68,339 14,961 83,300 5003- EQUIPMENT SERVICES 537,850 0.339% 2,617 2,617 573 3,190 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 4,205 0.003% 20 20 4 25 6005- SEAVER GALLERY TRUST FUND 70,556 0.044% 343 343 75 419 6007- SENIOR TRUST DEPOSIT 113,539 0.072% 553 553 121 673 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 79,745 0.050% 388 388 85 473 6103- SA - CAPITAL PROJECT FUNDS 324,492 0.204% 1,579 1,579 346 1,925 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING 963 0.001% 5 5 1 6 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER 2,138,902 1.347% 10,408 10,408 2,279 12,687 Total $ 158,779,398 100.000% $ 772,649 $ - $ 772,649 $ 167,192 $ 939,841 Allocation Basis: FY 21-22 Total Revenues Received per Fund/Department Source of Allocation: 5_Check Register Extract 07-01-2021 to 06-30-2022_nbs Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
10 - Allocations

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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 0001-175- Treasury/Cash Management
Investment Management 10.2
Total - 0.000% $ - $ - $ - $ - $ - Allocation Basis: Not Allocated
Source of Allocation: N/A
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Fiscal Year 2023-24
10 - 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 0001-175- Treasury/Cash Management

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

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

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

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

ALLOCATION SUMMARY
Total
Citywide
Support
Services
0001-256- RECREATION SVCS/AQUATICS 186 - 186 0001-257- RECREATION SVCS/CONVENTION CTR 151 - 151 0001-259- RECREATION SVCS/PLUNGE 113 - 113 0001-260- RECREATION SVCS/CITIES OF SRVC 516 - 516 0001-291- GF-ADMINISTRATIVE SERVICES - - - 0001-292- GF-STREET SWEEPING - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL - - - 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL - - - 0001-364- GF-ECON DEV/PUBLIC ART DIV - - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - - - 0001-371- INTERNAL SERVICES-ADMIN - - - 0001-910- GF-NON-DEPT/CITY FESTIVAL 85 - 85 1001- SECURED PENSION OVERRIDE - - - 1002- STATE GAS TAX 8,993 - 8,993 1003- TRANSPORTATION OPERATIONS - - - 1004- ASSET SEIZURE FUND 38 - 38 1005- LIBRARY FUND 1,618 - 1,618 1006- OUTSIDE FUNDED SVCS - GRANTS 9,391 - 9,391 1007- EMERGENCY MED SERV 1,577 - 1,577 1009- VEOLIA MITIGATION - - - 1010- N.RICHMOND WASTE 28 - 28 1012- HILLTOP LANDSCAPE MAINT DIST 2,762 - 2,762 1013- FIRE DEPT HAZMAT GRANT 124 - 124 1015- MARINA BAY LNDSCP&LIGHTDIST FD 6,779 - 6,779 1017- CHEVRON MODERNIZATN PROJ & CIA 3,674 - 3,674 1018- RENT CONTROL 2,211 - 2,211 1019- SBI RMRA CAP IMPROVEMENT - - - 1050- CR-PLANNING & BUILDING 22,787 - 22,787 1053- CODE ENFORCEMENT-CR - - - 1054- ENGINEERING GRANTS 89,037 - 89,037 1055- ENCROACHMENTS SVCS - - - 1200- COR HOUSING ADMINISTRATION 421 - 421 1201- CDBG 2,116 - 2,116 1202- HOME PROGRAM - - - 1203- NEIGHBORHOOD STABILIZATION 90 - 90 1205- EMPLOYMENT & TRAINING 17,128 - 17,128 1207- NEIGHBORHOOD STAB(CITY) 42 - 42 1208- SUCCESSOR HOUSING AGNCY - - - 1209- CAL-HOME - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 1,949 - 1,949 1303- KIDS FIRST INITIATIVE - - - 1304- EMERGENCY OPE & DISASTR RECVRY - - - 1305- PUBLIC ART - - - 1306- AMERICAN RESCUE PLAN ACT - - - 2001- GENERAL CAPITAL FUND 1,657 - 1,657 2002- MEASURE J 12,440 - 12,440 2110- IMPACT FEE - PARK 89 - 89 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 2,185 - 2,185 2113- IMPACT FEE - FIRE 279 - 279 2114- IMPACT FEE - POLICE - - - 2115- IMPACT FEE - COMM/AQUATC 59 - 59 2116- IMPACT FEE - PARKS/OPEN - - - 2117- IMPACT FEE - LIBRARY 63 - 63 2119- IMPACT FEE - STORM DRAINAGE - - - 2120- IMPACT FEE - WASTEWATER 3,015 - 3,015 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
10 - Summary

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

ALLOCATION SUMMARY
Total
Citywide
Support
Services
2125- IRON TRIANGLE/EPA PROGRAMS - - - 2126- COR-HOUSING DEPT CIP FUND - - - 3001- DS - 2005 TAXABLE POB - - - 3002- DS - 99A PENSION OBLIG BOND - - - 3005- DS - 2007 CIVIC CENTER - - - 4001- PORT OF RICHMOND 3,359 - 3,359 4003- WASTEWATER 254,117 - 254,117 4005- MARINA - - - 4006- STORM WATER 6,695 - 6,695 4008- KCRT - CABLE TELEVIS 1,842 - 1,842 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - - 4201- RHA-CAPITAL FUND 1,267 - 1,267 4401- RHA-HACIENDA 872 - 872 4404- RHA-NEVIN PLAZA 9,585 - 9,585 4405- RHA-NYSTROM VILLAGE 3,481 - 3,481 4406- RHA-RICHMOND VILLAGE ONE - - - 4407- RHA-RICHMOND VILLAGE TWO - - - 4408- RHA-RICHMOND VILLAGE THREE - - - 4501- RHA-CENTRAL OFFICE COST CNTR 498 - 498 4502- RHA-HOUSING (RAD) CORPORATION - - - 5001- INSURANCE RESERVES 83,300 - 83,300 5003- EQUIPMENT SERVICES 3,190 - 3,190 5008- COMPENSATED ABSENCES - - - 6001- GENERAL TRUST & AGENCY - - - 6004- COMMISSION ON AGING 25 - 25 6005- SEAVER GALLERY TRUST FUND 419 - 419 6007- SENIOR TRUST DEPOSIT 673 - 673 6047- CERTBT PLAN FUND - - - 6048- OPEB PLAN TRUST - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - - 6050- GENERAL PENSION FUND - - - 6051- POLICE & FIRE PENSION - - - 6052- GARFIELD PENSION FUND - - - 6058- MARINA WESTSHORE DEB - - - 6059- COUNTRY CLUB VISTA - - - 6060- REASSESSMENT DISTRICT 2003-1 - - - 6101- SA-PROPERTY TAX TRUST FUND - - - 6102- SA- ADMINISTRATION 473 - 473 6103- SA - CAPITAL PROJECT FUNDS 1,925 - 1,925 6208- SA-CIP 07B TARB BND PRCDS-HSG - - - 6300- SA-DS HARBOR 98 TARB - - - 6304- SA-DS 2003B TARB - - - 6305- SA-DS 2004A TARB 2/3 - - - 6306- SA-DS 2004A TARB -1/3 HSING - - - 6307- SA-DS 2004B TARB - HOUSING - - - 6309- SA-DS 2007/10B TARB - HOUSING 6 - 6 6401- SA-DS 2014A NON-TAXABLE BONDS - - - 6402- SA-DS 2014B TAXABLE BONDS - - - 6403- SA-DS LOANS PAYABLE - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - - 6405- SA-DS 2021B TAXABLE BONDS is new - - - 6996- SUCCESSOR AGENCY - GLTDAG - - - 9102- CITY OF RICHMOND - GFAAG - - - AO- ALL OTHER 12,687 - 12,687 Total $ 939,841 $ - $ 939,841 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
10 - Summary

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

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

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

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

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Citywide Accounts Payable Services 11.1

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

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 27 0.089% 98 98 49 147 0001-105- COUNCIL/CITY COUNCIL DIV 128 0.424% 466 466 231 696 0001-121- POLICE COMMISSION DIV 3 0.010% 11 11 5 16 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 199 0.659% 724 724 359 1,083 0001-191- GF-POLICE ADMIN DIV 1,732 5.739% 6,303 6,303 3,121 9,424 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 62 0.205% 226 226 112 337 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 7 0.023% 25 25 13 38 0001-197- CAD DISPATCH SYST/COMM POL DIV 52 0.172% 189 189 94 283 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 11 0.036% 40 40 20 60 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 68 0.225% 247 247 123 370 0001-204- GF-FIRE/ SUPPORT DIV 203 0.673% 739 739 366 1,105 0001-205- GF-FIRE/TRAINING DIV 4 0.013% 15 15 7 22 0001-206- GF-FIRE/OF. OF EMS DIV 1 0.003% 4 4 2 5 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 69 0.229% 251 251 124 375 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 13 0.043% 47 47 23 71 0001-231- GF-PW ADMIN-DIV 220 0.729% 801 801 396 1,197 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 1,120 3.711% 4,076 4,076 2,018 6,094 0001-234- IT GIS 316 1.047% 1,150 1,150 569 1,719 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 137 0.454% 499 499 247 745 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 13 0.043% 47 47 23 71 0001-241- GF-LIB&CL SVC/L-ADM DIV 128 0.424% 466 466 231 696 0001-242- GF-LS/REF SVCS(S-DIV) 780 2.584% 2,839 2,839 1,405 4,244 0001-243- GF-LIB&CL SVCS/LEAP DIV 18 0.060% 66 66 32 98 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 185 0.613% 673 673 333 1,007 0001-253- CM&NB/BOOKER T CTR (S-DIV) 213 0.706% 775 775 384 1,159 0001-255- GF-CM TRANSPORTATN OPERATIONS 34 0.113% 124 124 61 185 0001-254- GF-REC/SPCL EVENTS (S-DIV) 55 0.182% 200 200 99 299 0001-176- Accounts Payable
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
11 - 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 0001-176- Accounts Payable
0001-256- RECREATION SVCS/AQUATICS 49 0.162% 178 178 88 267 0001-257- RECREATION SVCS/CONVENTION CTR 9 0.030% 33 33 16 49 0001-259- RECREATION SVCS/PLUNGE 32 0.106% 116 116 58 174 0001-260- RECREATION SVCS/CITIES OF SRVC 38 0.126% 138 138 68 207 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 58 0.192% 211 211 105 316 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 70 0.232% 255 255 126 381 0001-364- GF-ECON DEV/PUBLIC ART DIV 39 0.129% 142 142 70 212 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 47 0.156% 171 171 85 256 0001-371- INTERNAL SERVICES-ADMIN 17 0.056% 62 62 31 92 0001-910- GF-NON-DEPT/CITY FESTIVAL 2 0.007% 7 7 4 11 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 218 0.722% 793 793 393 1,186 1003- TRANSPORTATION OPERATIONS 106 0.351% 386 386 191 577 1004- ASSET SEIZURE FUND 1 0.003% 4 4 2 5 1005- LIBRARY FUND 121 0.401% 440 440 218 658 1006- OUTSIDE FUNDED SVCS - GRANTS 290 0.961% 1,055 1,055 523 1,578 1007- EMERGENCY MED SERV 52 0.172% 189 189 94 283 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 19 0.063% 69 69 34 103 1012- HILLTOP LANDSCAPE MAINT DIST 171 0.567% 622 622 308 930 1013- FIRE DEPT HAZMAT GRANT 5 0.017% 18 18 9 27 1015- MARINA BAY LNDSCP&LIGHTDIST FD 260 0.861% 946 946 468 1,415 1017- CHEVRON MODERNIZATN PROJ & CIA 134 0.444% 488 488 241 729 1018- RENT CONTROL 180 0.596% 655 655 324 979 1019- SBI RMRA CAP IMPROVEMENT 62 0.205% 226 226 112 337 1050- CR-PLANNING & BUILDING 806 2.670% 2,933 2,933 1,452 4,385 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 119 0.394% 433 433 214 647 1055- ENCROACHMENTS SVCS 36 0.119% 131 131 65 196 1200- COR HOUSING ADMINISTRATION 56 0.186% 204 204 101 305 1201- CDBG 17 0.056% 62 62 31 92 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 6 0.020% 22 22 11 33 1205- EMPLOYMENT & TRAINING 596 1.975% 2,169 2,169 1,074 3,243 1207- NEIGHBORHOOD STAB(CITY) 2 0.007% 7 7 4 11 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 19 0.063% 69 69 34 103 1303- KIDS FIRST INITIATIVE 43 0.142% 156 156 77 234 1304- EMERGENCY OPE & DISASTR RECVRY 66 0.219% 240 240 119 359 1305- PUBLIC ART 21 0.070% 76 76 38 114 1306- AMERICAN RESCUE PLAN ACT 11 0.036% 40 40 20 60 2001- GENERAL CAPITAL FUND 22 0.073% 80 80 40 120 2002- MEASURE J 66 0.219% 240 240 119 359 2110- IMPACT FEE - PARK 1 0.003% 4 4 2 5 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 30 0.099% 109 109 54 163 2113- IMPACT FEE - FIRE 3 0.010% 11 11 5 16 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC 1 0.003% 4 4 2 5 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY 7 0.023% 25 25 13 38 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER 6 0.020% 22 22 11 33 2125- IRON TRIANGLE/EPA PROGRAMS 1 0.003% 4 4 2 5 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
11 - 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 0001-176- Accounts Payable
3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND 251 0.832% 913 913 452 1,366 4003- WASTEWATER 739 2.448% 2,689 2,689 1,332 4,021 4005- MARINA - 0.000% - - - - 4006- STORM WATER 96 0.318% 349 349 173 522 4008- KCRT - CABLE TELEVIS 140 0.464% 509 509 252 762 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND 23 0.076% 84 84 41 125 4401- RHA-HACIENDA 18 0.060% 66 66 32 98 4404- RHA-NEVIN PLAZA 625 2.071% 2,274 2,274 1,126 3,401 4405- RHA-NYSTROM VILLAGE 511 1.693% 1,860 1,860 921 2,780 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 316 1.047% 1,150 1,150 569 1,719 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 214 0.709% 779 779 386 1,164 5003- EQUIPMENT SERVICES 24 0.080% 87 87 43 131 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 4 0.013% 15 15 7 22 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 107 0.355% 389 389 193 582 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 177 0.586% 644 644 319 963 6103- SA - CAPITAL PROJECT FUNDS 68 0.225% 247 247 123 370 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING 1 0.003% 4 4 2 5 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new 1 0.003% 4 4 2 5 6405- SA-DS 2021B TAXABLE BONDS is new 1 0.003% 4 4 2 5 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER 1,215 4.026% 4,422 4,422 2,189 6,611 Total 30,182 100.000% $ 109,836 $ - $ 109,836 $ 53,150 $ 162,986 Allocation Basis: FY 21-22 Total Accounts Payable Invoices per Fund/Department Source of Allocation: 6_ap101- invoices by date by org code fy 21-22_NBS Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
11 - 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 0001-176- Accounts Payable

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

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

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

Page 131 ends

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

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

Page 132 ends

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

ALLOCATION SUMMARY
Total
Citywide
Accounts Payable
Services
3001- DS - 2005 TAXABLE POB - - 3002- DS - 99A PENSION OBLIG BOND - - 3005- DS - 2007 CIVIC CENTER - - 4001- PORT OF RICHMOND 1,366 1,366 4003- WASTEWATER 4,021 4,021 4005- MARINA - - 4006- STORM WATER 522 522 4008- KCRT - CABLE TELEVIS 762 762 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4201- RHA-CAPITAL FUND 125 125 4401- RHA-HACIENDA 98 98 4404- RHA-NEVIN PLAZA 3,401 3,401 4405- RHA-NYSTROM VILLAGE 2,780 2,780 4406- RHA-RICHMOND VILLAGE ONE - - 4407- RHA-RICHMOND VILLAGE TWO - - 4408- RHA-RICHMOND VILLAGE THREE - - 4501- RHA-CENTRAL OFFICE COST CNTR 1,719 1,719 4502- RHA-HOUSING (RAD) CORPORATION - - 5001- INSURANCE RESERVES 1,164 1,164 5003- EQUIPMENT SERVICES 131 131 5008- COMPENSATED ABSENCES - - 6001- GENERAL TRUST & AGENCY - - 6004- COMMISSION ON AGING 22 22 6005- SEAVER GALLERY TRUST FUND - - 6007- SENIOR TRUST DEPOSIT 582 582 6047- CERTBT PLAN FUND - - 6048- OPEB PLAN TRUST - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 6050- GENERAL PENSION FUND - - 6051- POLICE & FIRE PENSION - - 6052- GARFIELD PENSION FUND - - 6058- MARINA WESTSHORE DEB - - 6059- COUNTRY CLUB VISTA - - 6060- REASSESSMENT DISTRICT 2003-1 - - 6101- SA-PROPERTY TAX TRUST FUND - - 6102- SA- ADMINISTRATION 963 963 6103- SA - CAPITAL PROJECT FUNDS 370 370 6208- SA-CIP 07B TARB BND PRCDS-HSG - - 6300- SA-DS HARBOR 98 TARB - - 6304- SA-DS 2003B TARB - - 6305- SA-DS 2004A TARB 2/3 - - 6306- SA-DS 2004A TARB -1/3 HSING - - 6307- SA-DS 2004B TARB - HOUSING - - 6309- SA-DS 2007/10B TARB - HOUSING 5 5 6401- SA-DS 2014A NON-TAXABLE BONDS - - 6402- SA-DS 2014B TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new 5 5 6405- SA-DS 2021B TAXABLE BONDS is new 5 5 6996- SUCCESSOR AGENCY - GLTDAG - - 9102- CITY OF RICHMOND - GFAAG - - AO- ALL OTHER 6,611 6,611 Total $ 162,986 $ 162,986
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
11 - Summary

Page 133 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-177- Rev Collection
Distribution Percentage 100.00%
Expense Type $
Personnel
400002 - SALARIES & WAGES/Mgmt-Local 21 118,412$ S 118,412$ 400003 - SALARIES & WAGES/Local 1021 160,987 S 160,987 400006 - SALARIES & WAGES/PT- Temp 109,651 S 109,651 400011 - COMP ABSENCES/Vacation Leave - S - 400012 - COMP ABSENCES/Sick Leave - S - 400014 - COMP ABSENCES/Floating Holiday - S - 400016 - COMP ABSENCES/Comp Leave - S - 400031 - OVERTIME/General 5,016 S 5,016
400048 - OTHER PAY/Bilingual Pay 4,177 S 4,177 400050 - OTHER PAY/Medical Flex 200 S 200 400058 - OTHER PAY/Bonuses 15,200 S 15,200
400066 - OTHER PAY/Assign Diff-non-PERS 4,122 S 4,122 400103 - P-ROLL BEN/Medicare Tax-ER Shr 6,116 S 6,116 400105 - P-ROLL BEN/Health Insurance Be 76,829 S 76,829 400106 - P-ROLL BEN/Dental Insurance 7,234 S 7,234 400109 - P-ROLL BEN/Employee Assistance 104 S 104 400110 - P-ROLL BEN/Professional Dev-Mg 750 S 750 400111 - P-ROLL BEN/Vision 877 S 877
400112 - P-ROLL BEN/Life Insurance 684 S 684 400114 - P-ROLL BEN/Long Term Disabilit 1,961 S 1,961 400116 - P-ROLL BEN/Unemployment Ins 1,088 S 1,088 400117 - P-ROLL BEN/Personal/Prof Dev 2,699 S 2,699 400121 - P-ROLL BEN/Worker Comp-Clerica 20,421 S 20,421 400122 - P-ROLL BEN/Worker Comp-Prof 6,868 S 6,868 400124 - P-ROLL BEN/CON-MEDICL EE Share - S - 400127 - P-ROLL BEN/OPEB 9,886 S 9,886
400130 - P-ROLL BEN/PARS Benefits 1,441 S 1,441 400131 - P-ROLL BEN/CON-OPEB-EE Share - S - 400149 - P-ROLL BEN/PERS-Misc 36,949 S 36,949 400151 - P-ROLL BEN/PERS-Misc (UAL) 107,403 S 107,403 Subtotal Personnel Cost 699,075$ 699,075$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 198,937$ S 198,937$ 400211 - PROF SVCS/Asmt Collection Fee - S - 400243 - TRAVEL & TRNG/Conf, Mtng Trng - S - 400246 - TRAVEL & TRNG/Registration Fee 1,996 S 1,996 400261 - DUES & PUB/Membership & Dues - S - 400290 - ADM EXP/Courier-Delivery Svcs 16,251 S 16,251 400592 - COST POOL/(CON)-Admin Charges (287,749) S (287,749) Subtotal Operating Cost (70,565)$ (70,565)$

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Revenue
Collection
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
12 - 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 0001-177- Rev Collection
Distribution Percentage 100.00%
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Revenue
Collection
Disallowed Expenses
400201 - PROF SVCS/Professional Svcs (7,500)$ [1] (7,500)$ 400592 - COST POOL/(CON)-Admin Charges 287,749 [2] 287,749 Subtotal Disallowed Costs 280,249$ 280,249$
DEPARTMENTAL EXPENDITURES 908,759$ 908,759$
Reallocation of Incoming Costs
First Allocation 41,149$ 949,908$
Unallocated Costs -$ -$
Subtotal of First Allocation 41,149$ 949,908$ Second Allocation 381,982$ 381,982$
Unallocated Costs -$ -$
Subtotal of Second Allocation 381,982$ 381,982$ TOTAL FUNCTIONAL COSTS 1,331,890$ 1,331,890$
[1] Disallowed as SB90 claims prep expense has an applicable credit [2] Admin charges are excluded and re-established through this CAP analysis Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
12 - EXP

Page 135 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-177- Rev Collection First Second
Allocation Allocation Total
Departmental Expenditures $ 908,759 $ 908,759 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 6,533 1,828 8,361 0001-141- City Clerk 4,944 1,523 6,467 0001-151- City Attorney 13,881 3,129 17,010 0001-171- Finance Administration 3,213 1,066 4,278 0001-172- Accounting 3,924 783 4,706 0001-173- Budget/Operating 1,454 383 1,837 0001-174- Payroll 6,103 2,036 8,139 0001-175- Treasury/Cash Management 944 207 1,151 0001-176- Accounts Payable 153 76 229 0001-177- Rev Collection 1,161 1,161 0001-178- Purchasing 1,709 1,709 0001-181- Human Resources 22,532 22,532 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services 63,021 63,021 0001-261- Information Technology Administration 13,095 13,095 0001-262- Telecommunications 33,336 33,336 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 236,098 236,098 Total Incoming Costs $ 41,149 $ 381,982 $ 423,131 Total Costs to be Allocated $ 949,908 $ 381,982 $ 1,331,890

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

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Citywide Revenue Collection Services 12.1

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

RECEIVING BUDGET UNITS -
0001-101- OFFICE OF THE MAYOR 9,415 0.006% 56 56 23 79 0001-105- COUNCIL/CITY COUNCIL DIV 129,122 0.081% 772 772 315 1,087 0001-121- POLICE COMMISSION DIV 2,917 0.002% 17 17 7 25 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-191- GF-POLICE ADMIN DIV 14,246,041 8.972% 85,228 85,228 34,717 119,945 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 307,588 0.194% 1,840 1,840 750 2,590 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 666 0.000% 4 4 2 6 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 5,500 0.003% 33 33 13 46 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 93,357 0.059% 559 559 228 786 0001-204- GF-FIRE/ SUPPORT DIV 405,005 0.255% 2,423 2,423 987 3,410 0001-205- GF-FIRE/TRAINING DIV 18,892 0.012% 113 113 46 159 0001-206- GF-FIRE/OF. OF EMS DIV 3,425 0.002% 20 20 8 29 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 79,059 0.050% 473 473 193 666 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 19,046 0.012% 114 114 46 160 0001-231- GF-PW ADMIN-DIV 74,007 0.047% 443 443 180 623 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,486,894 2.826% 26,843 26,843 10,934 37,777 0001-234- IT GIS 608,636 0.383% 3,641 3,641 1,483 5,124 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 406,795 0.256% 2,434 2,434 991 3,425 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 694 0.000% 4 4 2 6 0001-241- GF-LIB&CL SVC/L-ADM DIV 152,720 0.096% 914 914 372 1,286 0001-242- GF-LS/REF SVCS(S-DIV) 726,555 0.458% 4,347 4,347 1,771 6,117 0001-243- GF-LIB&CL SVCS/LEAP DIV 4,624 0.003% 28 28 11 39 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 224,894 0.142% 1,345 1,345 548 1,893 0001-253- CM&NB/BOOKER T CTR (S-DIV) 198,951 0.125% 1,190 1,190 485 1,675 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) 94,863 0.060% 568 568 231 799 0001-177- Rev Collection
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
12 - 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 0001-177- Rev Collection
0001-256- RECREATION SVCS/AQUATICS 31,317 0.020% 187 187 76 264 0001-257- RECREATION SVCS/CONVENTION CTR 25,532 0.016% 153 153 62 215 0001-259- RECREATION SVCS/PLUNGE 19,097 0.012% 114 114 47 161 0001-260- RECREATION SVCS/CITIES OF SRVC 87,049 0.055% 521 521 212 733 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-364- GF-ECON DEV/PUBLIC ART DIV - 0.000% - - - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - 0.000% - - - - 0001-371- INTERNAL SERVICES-ADMIN - 0.000% - - - - 0001-910- GF-NON-DEPT/CITY FESTIVAL 14,351 0.009% 86 86 35 121 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 1,516,218 0.955% 9,071 9,071 3,695 12,766 1003- TRANSPORTATION OPERATIONS - 0.000% - - - - 1004- ASSET SEIZURE FUND 6,434 0.004% 38 38 16 54 1005- LIBRARY FUND 272,755 0.172% 1,632 1,632 665 2,296 1006- OUTSIDE FUNDED SVCS - GRANTS 1,583,276 0.997% 9,472 9,472 3,858 13,330 1007- EMERGENCY MED SERV 265,858 0.167% 1,591 1,591 648 2,238 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 4,677 0.003% 28 28 11 39 1012- HILLTOP LANDSCAPE MAINT DIST 465,647 0.293% 2,786 2,786 1,135 3,921 1013- FIRE DEPT HAZMAT GRANT 20,907 0.013% 125 125 51 176 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,142,858 0.720% 6,837 6,837 2,785 9,622 1017- CHEVRON MODERNIZATN PROJ & CIA 619,487 0.390% 3,706 3,706 1,510 5,216 1018- RENT CONTROL 372,780 0.235% 2,230 2,230 908 3,139 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 3,841,697 2.420% 22,983 22,983 9,362 32,345 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 15,010,840 9.454% 89,803 89,803 36,581 126,384 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION 70,969 0.045% 425 425 173 598 1201- CDBG 356,701 0.225% 2,134 2,134 869 3,003 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 15,157 0.010% 91 91 37 128 1205- EMPLOYMENT & TRAINING 2,887,677 1.819% 17,276 17,276 7,037 24,313 1207- NEIGHBORHOOD STAB(CITY) 7,063 0.004% 42 42 17 59 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 328,623 0.207% 1,966 1,966 801 2,767 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND 279,329 0.176% 1,671 1,671 681 2,352 2002- MEASURE J 2,097,259 1.321% 12,547 12,547 5,111 17,658 2110- IMPACT FEE - PARK 15,000 0.009% 90 90 37 126 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 368,421 0.232% 2,204 2,204 898 3,102 2113- IMPACT FEE - FIRE 47,058 0.030% 282 282 115 396 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC 9,900 0.006% 59 59 24 83 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY 10,644 0.007% 64 64 26 90 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER 508,274 0.320% 3,041 3,041 1,239 4,279 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
12 - 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 0001-177- Rev Collection
3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND 566,341 0.357% 3,388 3,388 1,380 4,768 4003- WASTEWATER 42,841,898 26.982% 256,304 256,304 104,403 360,708 4005- MARINA - 0.000% - - - - 4006- STORM WATER 1,128,641 0.711% 6,752 6,752 2,750 9,503 4008- KCRT - CABLE TELEVIS 310,598 0.196% 1,858 1,858 757 2,615 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND 213,600 0.135% 1,278 1,278 521 1,798 4401- RHA-HACIENDA 147,090 0.093% 880 880 358 1,238 4404- RHA-NEVIN PLAZA 1,615,985 1.018% 9,668 9,668 3,938 13,606 4405- RHA-NYSTROM VILLAGE 586,803 0.370% 3,511 3,511 1,430 4,941 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 83,964 0.053% 502 502 205 707 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 14,043,726 8.845% 84,018 84,018 34,224 118,241 5003- EQUIPMENT SERVICES 537,850 0.339% 3,218 3,218 1,311 4,528 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 4,205 0.003% 25 25 10 35 6005- SEAVER GALLERY TRUST FUND 70,556 0.044% 422 422 172 594 6007- SENIOR TRUST DEPOSIT 113,539 0.072% 679 679 277 956 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 79,745 0.050% 477 477 194 671 6103- SA - CAPITAL PROJECT FUNDS 324,492 0.204% 1,941 1,941 791 2,732 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING 963 0.001% 6 6 2 8 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER 2,138,902 1.347% 12,796 12,796 5,212 18,009 Total $ 158,779,398 100.000% $ 949,908 $ - $ 949,908 $ 381,982 $ 1,331,890 Allocation Basis: FY 21-22 Total Revenues Received per Fund/Department Source of Allocation: 5_Check Register Extract 07-01-2021 to 06-30-2022_nbs Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
12 - Allocations

Page 139 ends

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

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

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

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

Page 140 ends

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

ALLOCATION SUMMARY
Total
Citywide
Revenue
Collection
Services
0001-256- RECREATION SVCS/AQUATICS 264 264 0001-257- RECREATION SVCS/CONVENTION CTR 215 215 0001-259- RECREATION SVCS/PLUNGE 161 161 0001-260- RECREATION SVCS/CITIES OF SRVC 733 733 0001-291- GF-ADMINISTRATIVE SERVICES - - 0001-292- GF-STREET SWEEPING - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL - - 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL - - 0001-364- GF-ECON DEV/PUBLIC ART DIV - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - - 0001-371- INTERNAL SERVICES-ADMIN - - 0001-910- GF-NON-DEPT/CITY FESTIVAL 121 121 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX 12,766 12,766 1003- TRANSPORTATION OPERATIONS - - 1004- ASSET SEIZURE FUND 54 54 1005- LIBRARY FUND 2,296 2,296 1006- OUTSIDE FUNDED SVCS - GRANTS 13,330 13,330 1007- EMERGENCY MED SERV 2,238 2,238 1009- VEOLIA MITIGATION - - 1010- N.RICHMOND WASTE 39 39 1012- HILLTOP LANDSCAPE MAINT DIST 3,921 3,921 1013- FIRE DEPT HAZMAT GRANT 176 176 1015- MARINA BAY LNDSCP&LIGHTDIST FD 9,622 9,622 1017- CHEVRON MODERNIZATN PROJ & CIA 5,216 5,216 1018- RENT CONTROL 3,139 3,139 1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 32,345 32,345 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS 126,384 126,384 1055- ENCROACHMENTS SVCS - - 1200- COR HOUSING ADMINISTRATION 598 598 1201- CDBG 3,003 3,003
1202- HOME PROGRAM - - 1203- NEIGHBORHOOD STABILIZATION 128 128 1205- EMPLOYMENT & TRAINING 24,313 24,313 1207- NEIGHBORHOOD STAB(CITY) 59 59 1208- SUCCESSOR HOUSING AGNCY - - 1209- CAL-HOME - - 1301- HOUSING/RENTAL ASSISTANCE PROG - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 2,767 2,767 1303- KIDS FIRST INITIATIVE - - 1304- EMERGENCY OPE & DISASTR RECVRY - - 1305- PUBLIC ART - - 1306- AMERICAN RESCUE PLAN ACT - - 2001- GENERAL CAPITAL FUND 2,352 2,352 2002- MEASURE J 17,658 17,658 2110- IMPACT FEE - PARK 126 126 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 3,102 3,102 2113- IMPACT FEE - FIRE 396 396 2114- IMPACT FEE - POLICE - - 2115- IMPACT FEE - COMM/AQUATC 83 83 2116- IMPACT FEE - PARKS/OPEN - - 2117- IMPACT FEE - LIBRARY 90 90 2119- IMPACT FEE - STORM DRAINAGE - - 2120- IMPACT FEE - WASTEWATER 4,279 4,279 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
12 - Summary

Page 141 ends

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

ALLOCATION SUMMARY
Total
Citywide
Revenue
Collection
Services
2125- IRON TRIANGLE/EPA PROGRAMS - - 2126- COR-HOUSING DEPT CIP FUND - - 3001- DS - 2005 TAXABLE POB - - 3002- DS - 99A PENSION OBLIG BOND - - 3005- DS - 2007 CIVIC CENTER - - 4001- PORT OF RICHMOND 4,768 4,768 4003- WASTEWATER 360,708 360,708
4005- MARINA - - 4006- STORM WATER 9,503 9,503 4008- KCRT - CABLE TELEVIS 2,615 2,615 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4201- RHA-CAPITAL FUND 1,798 1,798 4401- RHA-HACIENDA 1,238 1,238 4404- RHA-NEVIN PLAZA 13,606 13,606 4405- RHA-NYSTROM VILLAGE 4,941 4,941 4406- RHA-RICHMOND VILLAGE ONE - - 4407- RHA-RICHMOND VILLAGE TWO - - 4408- RHA-RICHMOND VILLAGE THREE - - 4501- RHA-CENTRAL OFFICE COST CNTR 707 707 4502- RHA-HOUSING (RAD) CORPORATION - - 5001- INSURANCE RESERVES 118,241 118,241 5003- EQUIPMENT SERVICES 4,528 4,528 5008- COMPENSATED ABSENCES - - 6001- GENERAL TRUST & AGENCY - - 6004- COMMISSION ON AGING 35 35 6005- SEAVER GALLERY TRUST FUND 594 594 6007- SENIOR TRUST DEPOSIT 956 956 6047- CERTBT PLAN FUND - - 6048- OPEB PLAN TRUST - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 6050- GENERAL PENSION FUND - - 6051- POLICE & FIRE PENSION - - 6052- GARFIELD PENSION FUND - - 6058- MARINA WESTSHORE DEB - - 6059- COUNTRY CLUB VISTA - - 6060- REASSESSMENT DISTRICT 2003-1 - - 6101- SA-PROPERTY TAX TRUST FUND - - 6102- SA- ADMINISTRATION 671 671 6103- SA - CAPITAL PROJECT FUNDS 2,732 2,732 6208- SA-CIP 07B TARB BND PRCDS-HSG - - 6300- SA-DS HARBOR 98 TARB - - 6304- SA-DS 2003B TARB - - 6305- SA-DS 2004A TARB 2/3 - - 6306- SA-DS 2004A TARB -1/3 HSING - - 6307- SA-DS 2004B TARB - HOUSING - - 6309- SA-DS 2007/10B TARB - HOUSING 8 8 6401- SA-DS 2014A NON-TAXABLE BONDS - - 6402- SA-DS 2014B TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - 6405- SA-DS 2021B TAXABLE BONDS is new - - 6996- SUCCESSOR AGENCY - GLTDAG - - 9102- CITY OF RICHMOND - GFAAG - - AO- ALL OTHER 18,009 18,009
Total $ 1,331,890 $ 1,331,890
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
12 - Summary

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-178- Purchasing
Distribution Percentage 100.00%
Expense Type $
Personnel
400002 - SALARIES & WAGES/Mgmt-Local 21 98,472$ S 98,472$ 400003 - SALARIES & WAGES/Local 1021 89,798 S 89,798 400048 - OTHER PAY/Bilingual Pay 2,400 S 2,400 400058 - OTHER PAY/Bonuses 7,600 S 7,600 400079 - COMP ABSENCES/WC-Professional 932 S 932 400103 - P-ROLL BEN/Medicare Tax-ER Shr 2,982 S 2,982 400105 - P-ROLL BEN/Health Insurance Be 53,014 S 53,014 400106 - P-ROLL BEN/Dental Insurance 3,774 S 3,774 400109 - P-ROLL BEN/Employee Assistance 54 S 54 400110 - P-ROLL BEN/Professional Dev-Mg 750 S 750 400111 - P-ROLL BEN/Vision 458 S 458
400112 - P-ROLL BEN/Life Insurance 480 S 480 400114 - P-ROLL BEN/Long Term Disabilit 1,346 S 1,346 400116 - P-ROLL BEN/Unemployment Ins 329 S 329 400117 - P-ROLL BEN/Personal/Prof Dev 750 S 750 400118 - P-ROLL BEN/WC-Injury Appointmt 4,475 S 4,475 400121 - P-ROLL BEN/Worker Comp-Clerica 7,031 S 7,031 400122 - P-ROLL BEN/Worker Comp-Prof 5,830 S 5,830 400124 - P-ROLL BEN/CON-MEDICL EE Share - S - 400127 - P-ROLL BEN/OPEB 6,760 S 6,760
400131 - P-ROLL BEN/CON-OPEB-EE Share - S - 400149 - P-ROLL BEN/PERS-Misc 25,549 S 25,549 400151 - P-ROLL BEN/PERS-Misc (UAL) 53,701 S 53,701 Subtotal Personnel Cost 366,486$ 366,486$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 26,741$ S 26,741$ 400241 - TRAVEL & TRNG/Meal Allowance - S - 400242 - TRAVEL & TRNG/Mileage (337) S (337) 400243 - TRAVEL & TRNG/Conf, Mtng Trng - S - 400246 - TRAVEL & TRNG/Registration Fee 590 S 590 400261 - DUES & PUB/Membership & Dues 905 S 905 400592 - COST POOL/(CON)-Admin Charges (45,804) S (45,804) Subtotal Operating Cost (17,905)$ (17,905)$
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 45,804$ [1] 45,804$ Subtotal Disallowed Costs 45,804$ 45,804$
DEPARTMENTAL EXPENDITURES 394,386$ 394,386$
Reallocation of Incoming Costs
First Allocation 9,424$ 403,810$
Unallocated Costs -$ -$
Subtotal of First Allocation 9,424$ 403,810$ Second Allocation 77,636$ 77,636$
Unallocated Costs -$ -$
Subtotal of Second Allocation 77,636$ 77,636$ TOTAL FUNCTIONAL COSTS 481,445$ 481,445$
Notes
[1] Admin charges are excluded and re-established through this CAP analysis

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

Page 143 ends

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

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

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Citywide Purchasing Services 13.1

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

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 2 0.141% 570 570 115 684 0001-105- COUNCIL/CITY COUNCIL DIV 8 0.564% 2,278 2,278 458 2,736 0001-121- POLICE COMMISSION DIV - 0.000% - - - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 4 0.282% 1,139 1,139 229 1,368 0001-191- GF-POLICE ADMIN DIV 119 8.392% 33,888 33,888 6,813 40,701 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 1 0.071% 285 285 57 342 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV 3 0.212% 854 854 172 1,026 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 2 0.141% 570 570 115 684 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 4 0.282% 1,139 1,139 229 1,368 0001-204- GF-FIRE/ SUPPORT DIV 18 1.269% 5,126 5,126 1,031 6,156 0001-205- GF-FIRE/TRAINING DIV - 0.000% - - - - 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 2 0.141% 570 570 115 684 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 17 1.199% 4,841 4,841 973 5,814 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 55 3.879% 15,663 15,663 3,149 18,812 0001-234- IT GIS 8 0.564% 2,278 2,278 458 2,736 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 8 0.564% 2,278 2,278 458 2,736 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 8 0.564% 2,278 2,278 458 2,736 0001-242- GF-LS/REF SVCS(S-DIV) 41 2.891% 11,676 11,676 2,347 14,023 0001-243- GF-LIB&CL SVCS/LEAP DIV 2 0.141% 570 570 115 684 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 8 0.564% 2,278 2,278 458 2,736 0001-253- CM&NB/BOOKER T CTR (S-DIV) 8 0.564% 2,278 2,278 458 2,736 0001-255- GF-CM TRANSPORTATN OPERATIONS 3 0.212% 854 854 172 1,026 0001-254- GF-REC/SPCL EVENTS (S-DIV) 6 0.423% 1,709 1,709 344 2,052 0001-178- Purchasing
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
13 - 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 0001-178- Purchasing
0001-256- RECREATION SVCS/AQUATICS 4 0.282% 1,139 1,139 229 1,368 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE 4 0.282% 1,139 1,139 229 1,368 0001-260- RECREATION SVCS/CITIES OF SRVC 21 1.481% 5,980 5,980 1,202 7,183 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 6 0.423% 1,709 1,709 344 2,052 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 8 0.564% 2,278 2,278 458 2,736 0001-364- GF-ECON DEV/PUBLIC ART DIV 22 1.551% 6,265 6,265 1,260 7,525 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 7 0.494% 1,993 1,993 401 2,394 0001-371- INTERNAL SERVICES-ADMIN 3 0.212% 854 854 172 1,026 0001-910- GF-NON-DEPT/CITY FESTIVAL 2 0.141% 570 570 115 684 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 7 0.494% 1,993 1,993 401 2,394 1003- TRANSPORTATION OPERATIONS 3 0.212% 854 854 172 1,026 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND 3 0.212% 854 854 172 1,026 1006- OUTSIDE FUNDED SVCS - GRANTS 29 2.045% 8,258 8,258 1,660 9,919 1007- EMERGENCY MED SERV 6 0.423% 1,709 1,709 344 2,052 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 1 0.071% 285 285 57 342 1012- HILLTOP LANDSCAPE MAINT DIST 6 0.423% 1,709 1,709 344 2,052 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 6 0.423% 1,709 1,709 344 2,052 1017- CHEVRON MODERNIZATN PROJ & CIA 72 5.078% 20,504 20,504 4,122 24,626 1018- RENT CONTROL 15 1.058% 4,272 4,272 859 5,130 1019- SBI RMRA CAP IMPROVEMENT 9 0.635% 2,563 2,563 515 3,078 1050- CR-PLANNING & BUILDING 78 5.501% 22,212 22,212 4,466 26,678 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 13 0.917% 3,702 3,702 744 4,446 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION 6 0.423% 1,709 1,709 344 2,052 1201- CDBG 4 0.282% 1,139 1,139 229 1,368 1202- HOME PROGRAM 1 0.071% 285 285 57 342 1203- NEIGHBORHOOD STABILIZATION 2 0.141% 570 570 115 684 1205- EMPLOYMENT & TRAINING 45 3.173% 12,815 12,815 2,576 15,391 1207- NEIGHBORHOOD STAB(CITY) 1 0.071% 285 285 57 342 1208- SUCCESSOR HOUSING AGNCY 1 0.071% 285 285 57 342 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 1 0.071% 285 285 57 342 1303- KIDS FIRST INITIATIVE 16 1.128% 4,556 4,556 916 5,472 1304- EMERGENCY OPE & DISASTR RECVRY 1 0.071% 285 285 57 342 1305- PUBLIC ART 17 1.199% 4,841 4,841 973 5,814 1306- AMERICAN RESCUE PLAN ACT 9 0.635% 2,563 2,563 515 3,078 2001- GENERAL CAPITAL FUND 10 0.705% 2,848 2,848 573 3,420 2002- MEASURE J 7 0.494% 1,993 1,993 401 2,394 2110- IMPACT FEE - PARK 1 0.071% 285 285 57 342 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 8 0.564% 2,278 2,278 458 2,736 2113- IMPACT FEE - FIRE 9 0.635% 2,563 2,563 515 3,078 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC 1 0.071% 285 285 57 342 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY 1 0.071% 285 285 57 342 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER 1 0.071% 285 285 57 342 2125- IRON TRIANGLE/EPA PROGRAMS 1 0.071% 285 285 57 342 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
13 - 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 0001-178- Purchasing
3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND 37 2.609% 10,537 10,537 2,118 12,655 4003- WASTEWATER 56 3.949% 15,947 15,947 3,206 19,154 4005- MARINA 1 0.071% 285 285 57 342 4006- STORM WATER 7 0.494% 1,993 1,993 401 2,394 4008- KCRT - CABLE TELEVIS 6 0.423% 1,709 1,709 344 2,052 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND 11 0.776% 3,133 3,133 630 3,762 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA 35 2.468% 9,967 9,967 2,004 11,971 4405- RHA-NYSTROM VILLAGE 30 2.116% 8,543 8,543 1,718 10,261 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR - 0.000% - - - - 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 37 2.609% 10,537 10,537 2,118 12,655 5003- EQUIPMENT SERVICES 5 0.353% 1,424 1,424 286 1,710 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 1 0.071% 285 285 57 342 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 6 0.423% 1,709 1,709 344 2,052 6103- SA - CAPITAL PROJECT FUNDS 7 0.494% 1,993 1,993 401 2,394 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new 1 0.071% 285 285 57 342 6405- SA-DS 2021B TAXABLE BONDS is new 1 0.071% 285 285 57 342 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER 3 0.212% 854 854 172 1,026 Total 1,418 100.000% $ 403,810 $ - $ 403,810 $ 77,636 $ 481,445 Allocation Basis: FY 21-22 Total PO's per Fund/Department Source of Allocation: 7. FY21-22 # of POs per Fund and Dept Division_nbs Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
13 - Allocations

Page 147 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-178- Purchasing

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

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

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

Page 148 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-178- Purchasing

ALLOCATION SUMMARY
Total
Citywide
Purchasing
Services
0001-257- RECREATION SVCS/CONVENTION CTR - - 0001-259- RECREATION SVCS/PLUNGE 1,368 1,368 0001-260- RECREATION SVCS/CITIES OF SRVC 7,183 7,183 0001-291- GF-ADMINISTRATIVE SERVICES - - 0001-292- GF-STREET SWEEPING - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 2,052 2,052 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 2,736 2,736 0001-364- GF-ECON DEV/PUBLIC ART DIV 7,525 7,525 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 2,394 2,394 0001-371- INTERNAL SERVICES-ADMIN 1,026 1,026 0001-910- GF-NON-DEPT/CITY FESTIVAL 684 684 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX 2,394 2,394 1003- TRANSPORTATION OPERATIONS 1,026 1,026 1004- ASSET SEIZURE FUND - - 1005- LIBRARY FUND 1,026 1,026 1006- OUTSIDE FUNDED SVCS - GRANTS 9,919 9,919 1007- EMERGENCY MED SERV 2,052 2,052 1009- VEOLIA MITIGATION - - 1010- N.RICHMOND WASTE 342 342 1012- HILLTOP LANDSCAPE MAINT DIST 2,052 2,052 1013- FIRE DEPT HAZMAT GRANT - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 2,052 2,052 1017- CHEVRON MODERNIZATN PROJ & CIA 24,626 24,626 1018- RENT CONTROL 5,130 5,130 1019- SBI RMRA CAP IMPROVEMENT 3,078 3,078 1050- CR-PLANNING & BUILDING 26,678 26,678 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS 4,446 4,446 1055- ENCROACHMENTS SVCS - - 1200- COR HOUSING ADMINISTRATION 2,052 2,052 1201- CDBG 1,368 1,368
1202- HOME PROGRAM 342 342 1203- NEIGHBORHOOD STABILIZATION 684 684 1205- EMPLOYMENT & TRAINING 15,391 15,391 1207- NEIGHBORHOOD STAB(CITY) 342 342 1208- SUCCESSOR HOUSING AGNCY 342 342 1209- CAL-HOME - - 1301- HOUSING/RENTAL ASSISTANCE PROG - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 342 342 1303- KIDS FIRST INITIATIVE 5,472 5,472 1304- EMERGENCY OPE & DISASTR RECVRY 342 342 1305- PUBLIC ART 5,814 5,814
1306- AMERICAN RESCUE PLAN ACT 3,078 3,078 2001- GENERAL CAPITAL FUND 3,420 3,420 2002- MEASURE J 2,394 2,394
2110- IMPACT FEE - PARK 342 342 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 2,736 2,736 2113- IMPACT FEE - FIRE 3,078 3,078 2114- IMPACT FEE - POLICE - - 2115- IMPACT FEE - COMM/AQUATC 342 342 2116- IMPACT FEE - PARKS/OPEN - - 2117- IMPACT FEE - LIBRARY 342 342 2119- IMPACT FEE - STORM DRAINAGE - - 2120- IMPACT FEE - WASTEWATER 342 342 2125- IRON TRIANGLE/EPA PROGRAMS 342 342 2126- COR-HOUSING DEPT CIP FUND - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
13 - 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 0001-178- Purchasing

ALLOCATION SUMMARY
Total
Citywide
Purchasing
Services
3001- DS - 2005 TAXABLE POB - - 3002- DS - 99A PENSION OBLIG BOND - - 3005- DS - 2007 CIVIC CENTER - - 4001- PORT OF RICHMOND 12,655 12,655 4003- WASTEWATER 19,154 19,154
4005- MARINA 342 342
4006- STORM WATER 2,394 2,394
4008- KCRT - CABLE TELEVIS 2,052 2,052 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4201- RHA-CAPITAL FUND 3,762 3,762 4401- RHA-HACIENDA - - 4404- RHA-NEVIN PLAZA 11,971 11,971 4405- RHA-NYSTROM VILLAGE 10,261 10,261 4406- RHA-RICHMOND VILLAGE ONE - - 4407- RHA-RICHMOND VILLAGE TWO - - 4408- RHA-RICHMOND VILLAGE THREE - - 4501- RHA-CENTRAL OFFICE COST CNTR - - 4502- RHA-HOUSING (RAD) CORPORATION - - 5001- INSURANCE RESERVES 12,655 12,655 5003- EQUIPMENT SERVICES 1,710 1,710 5008- COMPENSATED ABSENCES - - 6001- GENERAL TRUST & AGENCY - - 6004- COMMISSION ON AGING - - 6005- SEAVER GALLERY TRUST FUND - - 6007- SENIOR TRUST DEPOSIT 342 342 6047- CERTBT PLAN FUND - - 6048- OPEB PLAN TRUST - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 6050- GENERAL PENSION FUND - - 6051- POLICE & FIRE PENSION - - 6052- GARFIELD PENSION FUND - - 6058- MARINA WESTSHORE DEB - - 6059- COUNTRY CLUB VISTA - - 6060- REASSESSMENT DISTRICT 2003-1 - - 6101- SA-PROPERTY TAX TRUST FUND - - 6102- SA- ADMINISTRATION 2,052 2,052 6103- SA - CAPITAL PROJECT FUNDS 2,394 2,394 6208- SA-CIP 07B TARB BND PRCDS-HSG - - 6300- SA-DS HARBOR 98 TARB - - 6304- SA-DS 2003B TARB - - 6305- SA-DS 2004A TARB 2/3 - - 6306- SA-DS 2004A TARB -1/3 HSING - - 6307- SA-DS 2004B TARB - HOUSING - - 6309- SA-DS 2007/10B TARB - HOUSING - - 6401- SA-DS 2014A NON-TAXABLE BONDS - - 6402- SA-DS 2014B TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new 342 342 6405- SA-DS 2021B TAXABLE BONDS is new 342 342 6996- SUCCESSOR AGENCY - GLTDAG - - 9102- CITY OF RICHMOND - GFAAG - - AO- ALL OTHER 1,026 1,026
Total $ 481,445 $ 481,445
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
13 - 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 0001-181- Human Resources
Distribution Percentage 50.00% 50.00%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 24,895$ S 12,448 12,448$ 400002 - SALARIES & WAGES/Mgmt-Local 21 716,012 S 358,006 358,006 400003 - SALARIES & WAGES/Local 1021 46,809 S 23,404 23,404 400006 - SALARIES & WAGES/PT- Temp 94,397 S 47,199 47,199 400031 - OVERTIME/General 374 S 187 187 400043 - OTHER PAY/Acting Pay - General 295 S 147 147 400048 - OTHER PAY/Bilingual Pay 2,400 S 1,200 1,200 400049 - OTHER PAY/Auto Allowance - S - - 400058 - OTHER PAY/Bonuses 28,386 S 14,193 14,193 400103 - P-ROLL BEN/Medicare Tax-ER Shr 13,356 S 6,678 6,678 400105 - P-ROLL BEN/Health Insurance Be 137,636 S 68,818 68,818 400106 - P-ROLL BEN/Dental Insurance 14,415 S 7,208 7,208 400109 - P-ROLL BEN/Employee Assistance 203 S 102 102 400110 - P-ROLL BEN/Professional Dev-Mg 2,500 S 1,250 1,250 400111 - P-ROLL BEN/Vision 1,748 S 874 874 400112 - P-ROLL BEN/Life Insurance 2,920 S 1,460 1,460 400114 - P-ROLL BEN/Long Term Disabilit 6,099 S 3,049 3,049 400116 - P-ROLL BEN/Unemployment Ins 1,360 S 680 680 400117 - P-ROLL BEN/Personal/Prof Dev 750 S 375 375 400121 - P-ROLL BEN/Worker Comp-Clerica 3,940 S 1,970 1,970 400122 - P-ROLL BEN/Worker Comp-Prof 49,173 S 24,587 24,587 Subtotal Personnel Cost 1,478,195$ 739,098$ 739,098$ Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 219,893$ S 109,946$ 109,946$ 400206 - PROF SVCS/Legal Serv Cost 122,632 S 61,316 61,316 400216 - PROF SVCS/Recruitment Svcs 80,325 S 40,163 40,163 400231 - OFF EXP/Postage & Mailing 2,116 S 1,058 1,058 400232 - OFF EXP/Printing & Binding 415 S 208 208 400233 - OFF EXP/Copying & Duplicating 221 S 111 111 400242 - TRAVEL & TRNG/Mileage 146 S 73 73 400243 - TRAVEL & TRNG/Conf, Mtng Trng 3,051 S 1,525 1,525 400246 - TRAVEL & TRNG/Registration Fee 1,889 S 945 945 400261 - DUES & PUB/Membership & Dues 4,975 S 2,488 2,488 400262 - DUES & PUB/Books & Subs - S - - 400263 - DUES & PUB/Subscription 289 S 145 145 400271 - AD & PROMO/Advertising&Promo 10,812 S 5,406 5,406 400291 - ADM EXP/Recruitment Expenses 18,087 S 9,043 9,043 400301 - RENTAL EXP/Rental Expenses 2,126 S 1,063 1,063 400304 - RENTAL EXP/Equipment Rental 10,135 S 5,067 5,067 400322 - MISC EXP/Misc Exp 1,681 S 841 841 400341 - OFF SUPP/Office Supplies 6,819 S 3,409 3,409 400538 - CONTRACT SVCS/Oth Cntrctl Svcs 148 S 74 74 400574 - COST POOL/(ISF)-Gen Liability 102,656 S 51,328 51,328 400592 - COST POOL/(CON)-Admin Charges (214,708) S (107,354) (107,354) 400601 - NONCAP ASST/Comp Hrdware<5K 2,603 S 1,302 1,302 Subtotal Operating Cost 376,311$ 188,156$ 188,156$

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

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