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

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 0001-256- RECREATION SVCS/AQUATICS 14 0.088% 150 150 31 180 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE 43 0.265% 449 449 92 541 0001-260- RECREATION SVCS/CITIES OF SRVC 29 0.176% 300 300 61 361 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 75 0.463% 786 786 161 946 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 686 4.221% 7,170 7,170 1,464 8,634 0001-364- GF-ECON DEV/PUBLIC ART DIV - 0.000% - - - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - 0.000% - - - - 0001-371- INTERNAL SERVICES-ADMIN 48 0.292% 497 497 101 598 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 16 0.100% 170 170 35 204 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND 1,819 11.191% 19,008 19,008 3,882 22,890 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 89 0.549% 932 932 190 1,122 1012- HILLTOP LANDSCAPE MAINT DIST - 0.000% - - - - 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - 0.000% - - - - 1017- CHEVRON MODERNIZATN PROJ & CIA 361 2.222% 3,774 3,774 771 4,545 1018- RENT CONTROL 755 4.644% 7,888 7,888 1,611 9,499 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 805 4.955% 8,416 8,416 1,719 10,135 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION - 0.000% - - - - 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING - 0.000% - - - - 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
19 - 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 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND - 0.000% - - - - 4003- WASTEWATER 269 1.653% 2,808 2,808 573 3,382 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS - 0.000% - - - - 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA - 0.000% - - - - 4405- RHA-NYSTROM VILLAGE - 0.000% - - - - 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR - 0.000% - - - - 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES - 0.000% - - - - 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 379 2.331% 3,960 3,960 809 4,768 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 44 0.273% 464 464 95 559 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER - 0.000% - - - - Total $ 16,255 100.000% $ 169,849 $ - $ 169,849 $ 21,359 $ 191,208 Allocation Basis: FY 21-22 IT/Mailrm & Dup Costs
Source of Allocation: 10_FY2021-2022 COPY CENTER CHARGES_NBS Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
19 - 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 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 4,905 4,905 0001-141- City Clerk 8,047 8,047 0001-151- City Attorney 437 437 0001-171- Finance Administration 38,428 38,428 0001-172- Accounting - - 0001-173- Budget/Operating 4,896 4,896 0001-174- Payroll - - 0001-175- Treasury/Cash Management - - 0001-176- Accounts Payable - - 0001-177- Rev Collection - - 0001-178- Purchasing - - 0001-181- Human Resources 6,647 6,647 0001-232- Facility Maintenance and Administration - - 0001-235- Equipment Services/Fleet Services - - 0001-261- Information Technology Administration 1,903 1,903 0001-262- Telecommunications - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 1,489 1,489 0001-105- COUNCIL/CITY COUNCIL DIV 285 285 0001-121- POLICE COMMISSION DIV - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - - 0001-191- GF-POLICE ADMIN DIV - - 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION - - 0001-194- GF-POLICE-COPS GRANT - - 0001-196- GF-POLICE/REGULATORY - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - - 0001-199- GF-PARKING ENFORCEMENT DIV - - 0001-201- GF-FIRE/ADMIN DIV - - 0001-202- GF-FIRE/SUPRESSN DIV - - 0001-203- GF-FIRE PREVENTION DIV 10,746 10,746 0001-204- GF-FIRE/ SUPPORT DIV - - 0001-205- GF-FIRE/TRAINING DIV - - 0001-206- GF-FIRE/OF. OF EMS DIV - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - - 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV - - 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) - - 0001-234- IT GIS - - 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 31,269 31,269 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 150 150 0001-242- GF-LS/REF SVCS(S-DIV) 1,584 1,584 0001-243- GF-LIB&CL SVCS/LEAP DIV - - 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 9,083 9,083 0001-253- CM&NB/BOOKER T CTR (S-DIV) 696 696 0001-255- GF-CM TRANSPORTATN OPERATIONS 2,152 2,152 0001-254- GF-REC/SPCL EVENTS (S-DIV) 127 127 0001-256- RECREATION SVCS/AQUATICS 180 180

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

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

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

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

ALLOCATION SUMMARY
Citywide
Mailroom/Dupl. Total
3001- DS - 2005 TAXABLE POB - - 3002- DS - 99A PENSION OBLIG BOND - - 3005- DS - 2007 CIVIC CENTER - - 4001- PORT OF RICHMOND - - 4003- WASTEWATER 3,382 3,382 4005- MARINA - - 4006- STORM WATER - - 4008- KCRT - CABLE TELEVIS - - 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4201- RHA-CAPITAL FUND - - 4401- RHA-HACIENDA - - 4404- RHA-NEVIN PLAZA - - 4405- RHA-NYSTROM VILLAGE - - 4406- RHA-RICHMOND VILLAGE ONE - - 4407- RHA-RICHMOND VILLAGE TWO - - 4408- RHA-RICHMOND VILLAGE THREE - - 4501- RHA-CENTRAL OFFICE COST CNTR - - 4502- RHA-HOUSING (RAD) CORPORATION - - 5001- INSURANCE RESERVES - - 5003- EQUIPMENT SERVICES - - 5008- COMPENSATED ABSENCES - - 6001- GENERAL TRUST & AGENCY - - 6004- COMMISSION ON AGING 4,768 4,768 6005- SEAVER GALLERY TRUST FUND - - 6007- SENIOR TRUST DEPOSIT 559 559 6047- CERTBT PLAN FUND - - 6048- OPEB PLAN TRUST - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 6050- GENERAL PENSION FUND - - 6051- POLICE & FIRE PENSION - - 6052- GARFIELD PENSION FUND - - 6058- MARINA WESTSHORE DEB - - 6059- COUNTRY CLUB VISTA - - 6060- REASSESSMENT DISTRICT 2003-1 - - 6101- SA-PROPERTY TAX TRUST FUND - - 6102- SA- ADMINISTRATION - - 6103- SA - CAPITAL PROJECT FUNDS - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - - 6300- SA-DS HARBOR 98 TARB - - 6304- SA-DS 2003B TARB - - 6305- SA-DS 2004A TARB 2/3 - - 6306- SA-DS 2004A TARB -1/3 HSING - - 6307- SA-DS 2004B TARB - HOUSING - - 6309- SA-DS 2007/10B TARB - HOUSING - - 6401- SA-DS 2014A NON-TAXABLE BONDS - - 6402- SA-DS 2014B TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - 6405- SA-DS 2021B TAXABLE BONDS is new - - 6996- SUCCESSOR AGENCY - GLTDAG - - 9102- CITY OF RICHMOND - GFAAG - -

AO- ALL OTHER - - Total $ 191,208 $ 191,208
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
19 - Summary

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-907, 908- Non-Departmental
Expense Type
Personnel
400011 - COMP ABSENCES/Vacation Leave 2,600,000$ D 2,600,000$ -$ -$ -$ 400042 - OTHER PAY/Stand By - D - - - - 400098 - SAL & WAGES/SLRY SVNGS(CON) - D - - - - 400104 - P-ROLL BEN/PERS Benefits 18,900 D 18,900 - - - 400109 - P-ROLL BEN/Employee Assistance 3,815 D 3,815 - - - 400151 - P-ROLL BEN/PERS-Misc (UAL) - S - - - - 400152 - P-ROLL BEN/PERS-Safety (UAL) - S - - - - 400172 - RETIREE BEN/Health Ins Remb 4,649,834 D 4,649,834 - - - 400198 - EMPLYE BNFTS/Benefits SV (CON) - S - - - - Subtotal Personnel Cost 7,272,550$ 7,272,550$ -$ -$ -$ Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 443,772$ D -$ 443,772$ -$ -$ 400206 - PROF SVCS/Legal Serv Cost 212,612 D - 212,612 - - 400211 - PROF SVCS/Asmt Collection Fee 289 D - 289 - - 400218 - PROF SVCS/Security Svcs 305,615 D - - - 305,615 400220 - PROF SVCS/Info Tech Services 3,060 D - 3,060 - - 400243 - TRAVEL & TRNG/Conf, Mtng Trng - D - - - - 400261 - DUES & PUB/Membership & Dues 110,646 D - 110,646 - - 400281 - ADM EXP/Bank Fees 148,335 D - 148,335 - - 400297 - ADM EXP/Inventory Postage 7 D - 7 - - 400301 - RENTAL EXP/Rental Expenses 137,739 D - 137,739 - - 400304 - RENTAL EXP/Equipment Rental 2,053 D - 2,053 - - 400322 - MISC EXP/Misc Exp 10,055 D - 10,055 - - 400323 - MISC EXP/Bad Debts 658,813 D - 658,813 - - 400333 - MISC EXP/Operating Svngs (CON) - D - - - - 400391 - TAXES/Property Tax 67,804 D - 67,804 - - 400591 - COST POOL/(IND)Civic Ctr Alloc 4,225,357 D - - 4,225,357 - 400592 - COST POOL/(CON)-Admin Charges 15,909 D - 15,909 - - 400646 - IMPROVMNTS(NC)/Contingency - D - - - - 400706 - CAP OUTLAY/Land Acquis>5,000 - D - - - - 400901 - TRANSF OUT/Operating Trans Out 11,570,352 D - 11,570,352 - - 400902 - TRANSF OUT/For Debt Service 2,414,547 D - 2,414,547 - - 400904 - TRANSF OUT/From Gen Fund 167,633 D - 167,633 - - 400904 - TRANSF OUT/To General Fund 1,929,172 D - 1,929,172 - - Subtotal Operating Cost 22,423,769$ -$ 17,892,798$ 4,225,357$ 305,615$

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

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

Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
20 - 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 0001-907, 908- Non-Departmental First Second
Allocation Allocation Total
Departmental Expenditures $ 12,600,602 $ 12,600,602
Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 10,593 2,956 13,549 0001-141- City Clerk 8,016 2,460 10,476 0001-151- City Attorney 22,508 5,047 27,555 0001-171- Finance Administration 30,557 10,135 40,692 0001-172- Accounting 43,475 8,659 52,134 0001-173- Budget/Operating 13,832 3,640 17,472 0001-174- Payroll - - - 0001-175- Treasury/Cash Management 22,311 4,884 27,196 0001-176- Accounts Payable 24,357 12,060 36,416 0001-177- Rev Collection 27,430 11,173 38,603 0001-178- Purchasing 5,980 1,202 7,183 0001-181- Human Resources 55,574 13,743 69,318 0001-232- Facility Maintenance and Administration - - - 0001-235- Equipment Services/Fleet Services - - - 0001-261- Information Technology Administration - - - 0001-262- Telecommunications - - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - - 0001-907, 908- Non-Departmental 529,329 529,329 Total Incoming Costs $ 264,633 $ 605,289 $ 869,923 Total Costs to be Allocated $ 12,865,236 $ 605,289 $ 13,470,525

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

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ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 813,254 0.707% 52,514 52,514 52,514 0001-141- City Clerk 731,393 0.636% 47,228 47,228 47,228 0001-151- City Attorney 1,404,441 1.221% 90,689 90,689 90,689 0001-171- Finance Administration 547,458 0.476% 35,351 35,351 35,351 0001-172- Accounting 1,009,766 0.878% 65,204 65,204 65,204 0001-173- Budget/Operating 436,347 0.379% 28,176 28,176 28,176 0001-174- Payroll 373,991 0.325% 24,150 24,150 24,150 0001-175- Treasury/Cash Management 636,732 0.554% 41,116 41,116 41,116 0001-176- Accounts Payable 104,790 0.091% 6,767 6,767 6,767 0001-177- Rev Collection 699,075 0.608% 45,142 45,142 45,142 0001-178- Purchasing 366,486 0.319% 23,665 23,665 23,665 0001-181- Human Resources 1,478,195 1.285% 95,452 95,452 95,452 0001-232- Facility Maintenance and Administration 4,389,767 3.818% 283,462 283,462 283,462 0001-235- Equipment Services/Fleet Services 1,726,005 1.501% 111,454 111,454 111,454 0001-261- Information Technology Administration 726,029 0.631% 46,882 46,882 46,882 0001-262- Telecommunications 645,960 0.562% 41,712 41,712 41,712 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 63,814 0.055% 4,121 4,121 4,121 0001-907, 908- Non-Departmental 7,272,550 6.325% 469,613 469,613 469,613

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 542,180 0.472% 35,010 35,010 2,069 37,079 0001-105- COUNCIL/CITY COUNCIL DIV 459,033 0.399% 29,641 29,641 1,751 31,393 0001-121- POLICE COMMISSION DIV 59,259 0.052% 3,827 3,827 226 4,053 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 4 0.000% 0 0 0 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,269,406 1.104% 81,970 81,970 4,843 86,813 0001-191- GF-POLICE ADMIN DIV 38,578,672 33.550% 2,491,153 2,491,153 147,191 2,638,344 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 169,211 0.147% 10,927 10,927 646 11,572 0001-194- GF-POLICE-COPS GRANT 387,965 0.337% 25,052 25,052 1,480 26,532 0001-196- GF-POLICE/REGULATORY 434,039 0.377% 28,027 28,027 1,656 29,683 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,432,377 2.985% 221,640 221,640 13,096 234,736 0001-199- GF-PARKING ENFORCEMENT DIV 197,854 0.172% 12,776 12,776 755 13,531 0001-201- GF-FIRE/ADMIN DIV 503,390 0.438% 32,506 32,506 1,921 34,426 0001-202- GF-FIRE/SUPRESSN DIV 22,926,052 19.937% 1,480,411 1,480,411 87,471 1,567,882 0001-203- GF-FIRE PREVENTION DIV 1,595,024 1.387% 102,996 102,996 6,086 109,082 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 326,877 0.284% 21,108 21,108 1,247 22,355 0001-206- GF-FIRE/OF. OF EMS DIV 143,334 0.125% 9,256 9,256 547 9,802 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,313,872 1.143% 84,841 84,841 5,013 89,854 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 954,404 0.830% 61,629 61,629 3,641 65,270 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 3,304,075 2.873% 213,355 213,355 12,606 225,961 0001-234- IT GIS 3,040,905 2.644% 196,361 196,361 11,602 207,963 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,780,025 1.548% 114,942 114,942 6,791 121,734 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,149,722 2.739% 203,388 203,388 12,017 215,405 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 875,100 0.761% 56,508 56,508 3,339 59,847 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 1,687,571 1.468% 108,972 108,972 6,439 115,411 0001-253- CM&NB/BOOKER T CTR (S-DIV) 1,015,212 0.883% 65,556 65,556 3,873 69,429 0001-255- GF-CM TRANSPORTATN OPERATIONS 169,581 0.147% 10,950 10,950 647 11,597 0001-254- GF-REC/SPCL EVENTS (S-DIV) 642,485 0.559% 41,487 41,487 2,451 43,939 0001-907, 908- Non-Departmental
Prepared by NBS for the City of Richmond
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-907, 908- Non-Departmental
0001-256- RECREATION SVCS/AQUATICS 319,195 0.278% 20,611 20,611 1,218 21,829 0001-257- RECREATION SVCS/CONVENTION CTR 422,697 0.368% 27,295 27,295 1,613 28,908 0001-259- RECREATION SVCS/PLUNGE 296,511 0.258% 19,147 19,147 1,131 20,278 0001-260- RECREATION SVCS/CITIES OF SRVC 189,093 0.164% 12,210 12,210 721 12,932 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 214,566 0.187% 13,855 13,855 819 14,674 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 209,193 0.182% 13,508 13,508 798 14,306 0001-364- GF-ECON DEV/PUBLIC ART DIV 160,176 0.139% 10,343 10,343 611 10,954 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 370,426 0.322% 23,920 23,920 1,413 25,333 0001-371- INTERNAL SERVICES-ADMIN 424,442 0.369% 27,408 27,408 1,619 29,027 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS - 0.000% - - - - 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST - 0.000% - - - - 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - 0.000% - - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL - 0.000% - - - - 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION - 0.000% - - - - 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING - 0.000% - - - - 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-907, 908- Non-Departmental
3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND - 0.000% - - - - 4003- WASTEWATER - 0.000% - - - - 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS - 0.000% - - - - 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA - 0.000% - - - - 4405- RHA-NYSTROM VILLAGE - 0.000% - - - - 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR - 0.000% - - - - 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES - 0.000% - - - - 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER - 0.000% - - - - Total $ 114,989,982 100.000% $ 7,425,285 $ - $ 7,425,285 $ 349,348 $ 7,774,633 Allocation Basis: FY 21-22 Salaries and Benefits per Fund/Dept (General Fund Only) Source of Allocation: 3-Actual Expenditures per Fund Dept line item detail Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - - 0001-131- City Manager's Office 836,342 0.297% 5,731 - 5,731 5,731 0001-141- City Clerk 866,310 0.308% 5,936 - 5,936 5,936 0001-151- City Attorney 2,499,297 0.889% 17,126 - 17,126 17,126 0001-171- Finance Administration 681,134 0.242% 4,667 - 4,667 4,667 0001-172- Accounting 1,431,376 0.509% 9,808 - 9,808 9,808 0001-173- Budget/Operating 436,816 0.155% 2,993 - 2,993 2,993 0001-174- Payroll 374,205 0.133% 2,564 - 2,564 2,564 0001-175- Treasury/Cash Management 795,789 0.283% 5,453 - 5,453 5,453 0001-176- Accounts Payable 104,790 0.037% 718 - 718 718 0001-177- Rev Collection 916,259 0.326% 6,279 - 6,279 6,279 0001-178- Purchasing 394,386 0.140% 2,703 - 2,703 2,703 0001-181- Human Resources 1,955,746 0.696% 13,402 - 13,402 13,402 0001-232- Facility Maintenance and Administration 8,513,773 3.028% 58,340 - 58,340 58,340 0001-235- Equipment Services/Fleet Services 3,438,354 1.223% 23,561 - 23,561 23,561 0001-261- Information Technology Administration 1,535,218 0.546% 10,520 - 10,520 10,520 0001-262- Telecommunications 2,009,322 0.715% 13,769 - 13,769 13,769 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 151,210 0.054% 1,036 - 1,036 1,036 0001-907, 908- Non-Departmental 8,714,536 3.099% 59,716 - 59,716 59,716

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 551,652 0.196% 3,780 - 3,780 204 3,984 0001-105- COUNCIL/CITY COUNCIL DIV 489,456 0.174% 3,354 - 3,354 181 3,535 0001-121- POLICE COMMISSION DIV 61,600 0.022% 422 - 422 23 445 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 4 0.000% 0 - 0 0 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,437,858 0.511% 9,853 - 9,853 531 10,384 0001-191- GF-POLICE ADMIN DIV 52,984,442 18.844% 363,074 - 363,074 19,563 382,636 0001-192- GF-POLICE-PATROL/CIB 6,703 0.002% 46 - 46 2 48 0001-193- GF-POLICE/CRIME PREVENTION 319,806 0.114% 2,191 - 2,191 118 2,310 0001-194- GF-POLICE-COPS GRANT 474,195 0.169% 3,249 - 3,249 175 3,424 0001-196- GF-POLICE/REGULATORY 551,408 0.196% 3,779 - 3,779 204 3,982 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,488,210 1.241% 23,903 - 23,903 1,288 25,191 0001-199- GF-PARKING ENFORCEMENT DIV 198,894 0.071% 1,363 - 1,363 73 1,436 0001-201- GF-FIRE/ADMIN DIV 577,141 0.205% 3,955 - 3,955 213 4,168 0001-202- GF-FIRE/SUPRESSN DIV 28,557,907 10.157% 195,692 - 195,692 10,544 206,236 0001-203- GF-FIRE PREVENTION DIV 2,145,677 0.763% 14,703 - 14,703 792 15,495 0001-204- GF-FIRE/ SUPPORT DIV 202,187 0.072% 1,385 - 1,385 75 1,460 0001-205- GF-FIRE/TRAINING DIV 393,802 0.140% 2,699 - 2,699 145 2,844 0001-206- GF-FIRE/OF. OF EMS DIV 145,485 0.052% 997 - 997 54 1,051 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,358,153 0.483% 9,307 - 9,307 501 9,808 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 12,146 0.004% 83 - 83 4 88 0001-231- GF-PW ADMIN-DIV 1,140,669 0.406% 7,816 - 7,816 421 8,238 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,462,023 1.587% 30,576 - 30,576 1,647 32,223 0001-234- IT GIS 3,203,147 1.139% 21,949 - 21,949 1,183 23,132 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,985,338 0.706% 13,604 - 13,604 733 14,337 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) 667 0.000% 5 - 5 0 5 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,237,699 1.152% 22,186 - 22,186 1,195 23,382 0001-242- GF-LS/REF SVCS(S-DIV) 441,851 0.157% 3,028 - 3,028 163 3,191 0001-243- GF-LIB&CL SVCS/LEAP DIV 919,532 0.327% 6,301 - 6,301 340 6,641 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - - 0001-251- GF-RECREATION ADM DIV 1,758,591 0.625% 12,051 - 12,051 649 12,700 0001-253- CM&NB/BOOKER T CTR (S-DIV) 1,284,159 0.457% 8,800 - 8,800 474 9,274 0001-255- GF-CM TRANSPORTATN OPERATIONS 253,552 0.090% 1,737 - 1,737 94 1,831 0001-254- GF-REC/SPCL EVENTS (S-DIV) 661,378 0.235% 4,532 - 4,532 244 4,776 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-907, 908- Non-Departmental
0001-256- RECREATION SVCS/AQUATICS 329,084 0.117% 2,255 - 2,255 122 2,377 0001-257- RECREATION SVCS/CONVENTION CTR 432,979 0.154% 2,967 - 2,967 160 3,127 0001-259- RECREATION SVCS/PLUNGE 302,019 0.107% 2,070 - 2,070 112 2,181 0001-260- RECREATION SVCS/CITIES OF SRVC 278,830 0.099% 1,911 - 1,911 103 2,014 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 411,101 0.146% 2,817 - 2,817 152 2,969 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 391,194 0.139% 2,681 - 2,681 144 2,825 0001-364- GF-ECON DEV/PUBLIC ART DIV 611,057 0.217% 4,187 - 4,187 226 4,413 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 532,200 0.189% 3,647 - 3,647 196 3,843 0001-371- INTERNAL SERVICES-ADMIN 436,263 0.155% 2,989 - 2,989 161 3,151 0001-910- GF-NON-DEPT/CITY FESTIVAL 14,351 0.005% 98 - 98 5 104 1001- SECURED PENSION OVERRIDE - 0.000% - - - - - 1002- STATE GAS TAX 2,408,239 0.857% 16,502 - 16,502 889 17,392 1003- TRANSPORTATION OPERATIONS 577,936 0.206% 3,960 - 3,960 213 4,174 1004- ASSET SEIZURE FUND - 0.000% - - - - - 1005- LIBRARY FUND 142,741 0.051% 978 - 978 53 1,031 1006- OUTSIDE FUNDED SVCS - GRANTS 2,157,729 0.767% 14,786 - 14,786 797 15,582 1007- EMERGENCY MED SERV 116,417 0.041% 798 - 798 43 841 1009- VEOLIA MITIGATION - 0.000% - - - - - 1010- N.RICHMOND WASTE 104,935 0.037% 719 - 719 39 758 1012- HILLTOP LANDSCAPE MAINT DIST 976,256 0.347% 6,690 - 6,690 360 7,050 1013- FIRE DEPT HAZMAT GRANT 3,966 0.001% 27 - 27 1 29 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,042,112 0.371% 7,141 - 7,141 385 7,526 1017- CHEVRON MODERNIZATN PROJ & CIA 4,805,055 1.709% 32,926 - 32,926 1,774 34,701 1018- RENT CONTROL 2,015,599 0.717% 13,812 - 13,812 744 14,556 1019- SBI RMRA CAP IMPROVEMENT 602,304 0.214% 4,127 - 4,127 222 4,350 1050- CR-PLANNING & BUILDING 6,807,743 2.421% 46,650 - 46,650 2,514 49,163 1053- CODE ENFORCEMENT-CR - 0.000% - - - - - 1054- ENGINEERING GRANTS 187,808 0.067% 1,287 - 1,287 69 1,356 1055- ENCROACHMENTS SVCS 501,545 0.178% 3,437 - 3,437 185 3,622 1200- COR HOUSING ADMINISTRATION 235,037 0.084% 1,611 - 1,611 87 1,697 1201- CDBG 363,155 0.129% 2,489 - 2,489 134 2,623 1202- HOME PROGRAM - 0.000% - - - - - 1203- NEIGHBORHOOD STABILIZATION 43,914 0.016% 301 - 301 16 317 1205- EMPLOYMENT & TRAINING 4,652,327 1.655% 31,880 - 31,880 1,718 33,598 1207- NEIGHBORHOOD STAB(CITY) 3,458 0.001% 24 - 24 1 25 1208- SUCCESSOR HOUSING AGNCY 88,209 0.031% 604 - 604 33 637 1209- CAL-HOME 633 0.000% 4 - 4 0 5 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 315,334 0.112% 2,161 - 2,161 116 2,277 1303- KIDS FIRST INITIATIVE 637,344 0.227% 4,367 - 4,367 235 4,603 1304- EMERGENCY OPE & DISASTR RECVRY 50,610 0.018% 347 - 347 19 365 1305- PUBLIC ART 137,378 0.049% 941 - 941 51 992 1306- AMERICAN RESCUE PLAN ACT 446,879 0.159% 3,062 - 3,062 165 3,227 2001- GENERAL CAPITAL FUND 106,088 0.038% 727 - 727 39 766 2002- MEASURE J 1,420,494 0.505% 9,734 - 9,734 524 10,258 2110- IMPACT FEE - PARK 15,117 0.005% 104 - 104 6 109 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 450,312 0.160% 3,086 - 3,086 166 3,252 2113- IMPACT FEE - FIRE 100,383 0.036% 688 - 688 37 725 2114- IMPACT FEE - POLICE 4,691 0.002% 32 - 32 2 34 2115- IMPACT FEE - COMM/AQUATC 10,406 0.004% 71 - 71 4 75 2116- IMPACT FEE - PARKS/OPEN 2,263 0.001% 16 - 16 1 16 2117- IMPACT FEE - LIBRARY 6,627 0.002% 45 - 45 2 48 2119- IMPACT FEE - STORM DRAINAGE 3,593 0.001% 25 - 25 1 26 2120- IMPACT FEE - WASTEWATER 6,087 0.002% 42 - 42 2 44 2125- IRON TRIANGLE/EPA PROGRAMS 17,846 0.006% 122 - 122 7 129 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
20 - 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 0001-907, 908- Non-Departmental
3001- DS - 2005 TAXABLE POB 345,988 0.123% 2,371 - 2,371 128 2,499 3002- DS - 99A PENSION OBLIG BOND 239,961 0.085% 1,644 - 1,644 89 1,733 3005- DS - 2007 CIVIC CENTER 4,294,097 1.527% 29,425 - 29,425 1,585 31,011 4001- PORT OF RICHMOND 5,777,624 2.055% 39,591 - 39,591 2,133 41,724 4003- WASTEWATER 18,549,671 6.597% 127,111 - 127,111 6,849 133,960 4005- MARINA 246,062 0.088% 1,686 - 1,686 91 1,777 4006- STORM WATER 1,452,696 0.517% 9,955 - 9,955 536 10,491 4008- KCRT - CABLE TELEVIS 863,115 0.307% 5,914 - 5,914 319 6,233 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - - 4201- RHA-CAPITAL FUND 233,733 0.083% 1,602 - 1,602 86 1,688 4401- RHA-HACIENDA 9,416 0.003% 65 - 65 3 68 4404- RHA-NEVIN PLAZA 1,795,858 0.639% 12,306 - 12,306 663 12,969 4405- RHA-NYSTROM VILLAGE 634,533 0.226% 4,348 - 4,348 234 4,582 4406- RHA-RICHMOND VILLAGE ONE 241,100 0.086% 1,652 - 1,652 89 1,741 4407- RHA-RICHMOND VILLAGE TWO 199,009 0.071% 1,364 - 1,364 73 1,437 4408- RHA-RICHMOND VILLAGE THREE 92,374 0.033% 633 - 633 34 667 4501- RHA-CENTRAL OFFICE COST CNTR 320,678 0.114% 2,197 - 2,197 118 2,316 4502- RHA-HOUSING (RAD) CORPORATION 20 0.000% 0 - 0 0 0 5001- INSURANCE RESERVES 30,517,178 10.854% 209,118 - 209,118 11,267 220,385 5003- EQUIPMENT SERVICES 2,333,447 0.830% 15,990 - 15,990 862 16,851 5008- COMPENSATED ABSENCES 2,431,615 0.865% 16,663 - 16,663 898 17,560 6001- GENERAL TRUST & AGENCY - 0.000% - - - - - 6004- COMMISSION ON AGING 2,111 0.001% 14 - 14 1 15 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - - 6007- SENIOR TRUST DEPOSIT 18,357 0.007% 126 - 126 7 133 6047- CERTBT PLAN FUND 300,315 0.107% 2,058 - 2,058 111 2,169 6048- OPEB PLAN TRUST 7,399,140 2.632% 50,702 - 50,702 2,732 53,434 6049- PT MOLATE PRIVATE-PURPOSE TRST 903,639 0.321% 6,192 - 6,192 334 6,526 6050- GENERAL PENSION FUND 371,727 0.132% 2,547 - 2,547 137 2,684 6051- POLICE & FIRE PENSION 1,196,997 0.426% 8,202 - 8,202 442 8,644 6052- GARFIELD PENSION FUND 51,807 0.018% 355 - 355 19 374 6058- MARINA WESTSHORE DEB 116,448 0.041% 798 - 798 43 841 6059- COUNTRY CLUB VISTA 181,472 0.065% 1,244 - 1,244 67 1,311 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - - 6102- SA- ADMINISTRATION 295,651 0.105% 2,026 - 2,026 109 2,135 6103- SA - CAPITAL PROJECT FUNDS 231,191 0.082% 1,584 - 1,584 85 1,670 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - - 6300- SA-DS HARBOR 98 TARB 5,323 0.002% 36 - 36 2 38 6304- SA-DS 2003B TARB 354,455 0.126% 2,429 - 2,429 131 2,560 6305- SA-DS 2004A TARB 2/3 308,044 0.110% 2,111 - 2,111 114 2,225 6306- SA-DS 2004A TARB -1/3 HSING 155,027 0.055% 1,062 - 1,062 57 1,120 6307- SA-DS 2004B TARB - HOUSING 425 0.000% 3 - 3 0 3 6309- SA-DS 2007/10B TARB - HOUSING 1,889 0.001% 13 - 13 1 14 6401- SA-DS 2014A NON-TAXABLE BONDS 474,019 0.169% 3,248 - 3,248 175 3,423 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - - 6403- SA-DS LOANS PAYABLE 576,941 0.205% 3,953 - 3,953 213 4,166 6404- SA-DS 2021A NON-TAXABLE BONDS is new 627,081 0.223% 4,297 - 4,297 232 4,529 6405- SA-DS 2021B TAXABLE BONDS is new 17,513 0.006% 120 - 120 6 126 6996- SUCCESSOR AGENCY - GLTDAG 108,749 0.039% 745 - 745 40 785 9102- CITY OF RICHMOND - GFAAG 12,626,694 4.491% 86,524 - 86,524 4,662 91,186 AO- ALL OTHER - 0.000% - - - - - Total $ 281,171,029 100.000% $ 1,926,713 $ - $ 1,926,713 $ 90,649 $ 2,017,362 Allocation Basis: FY 21-22 Modified Total Direct Cost per Fund/Department Source of Allocation: 3-Actual Expenditures per Fund Dept line item detail Prepared by NBS for the City of Richmond
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ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 6 2.143% 68,597 68,597 68,597 0001-141- City Clerk 4 1.429% 45,731 45,731 45,731 0001-151- City Attorney 10 3.571% 114,329 114,329 114,329 0001-171- Finance Administration 6 2.143% 68,597 68,597 68,597 0001-172- Accounting 8 2.857% 91,463 91,463 91,463 0001-173- Budget/Operating 3 1.071% 34,299 34,299 34,299 0001-174- Payroll 4 1.429% 45,731 45,731 45,731 0001-175- Treasury/Cash Management 5 1.786% 57,164 57,164 57,164 0001-176- Accounts Payable 2 0.714% 22,866 22,866 22,866 0001-177- Rev Collection 15 5.357% 171,493 171,493 171,493 0001-178- Purchasing 2 0.714% 22,866 22,866 22,866 0001-181- Human Resources 14 5.000% 160,060 160,060 160,060 0001-232- Facility Maintenance and Administration 40 14.286% 457,315 457,315 457,315 0001-235- Equipment Services/Fleet Services 13 4.643% 148,627 148,627 148,627 0001-261- Information Technology Administration 4 1.429% 45,731 45,731 45,731 0001-262- Telecommunications 5 1.786% 57,164 57,164 57,164 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.357% 11,433 11,433 11,433 0001-907, 908- Non-Departmental - 0.000% - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 4 1.429% 45,731 45,731 4,366 50,097 0001-105- COUNCIL/CITY COUNCIL DIV 13 4.643% 148,627 148,627 14,188 162,815 0001-121- POLICE COMMISSION DIV - 0.000% - - - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-191- GF-POLICE ADMIN DIV - 0.000% - - - - 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION - 0.000% - - - - 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.357% 11,433 11,433 1,091 12,524 0001-201- GF-FIRE/ADMIN DIV 4 1.429% 45,731 45,731 4,366 50,097 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 7 2.500% 80,030 80,030 7,640 87,670 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV - 0.000% - - - - 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 17 6.071% 194,359 194,359 18,554 212,912 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 6 2.143% 68,597 68,597 6,548 75,146 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) - 0.000% - - - - 0001-234- IT GIS 31 11.071% 354,419 354,419 33,833 388,252 0001-237- GF-I&M/ABATEMENT SVCS (DIV) - 0.000% - - - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 45 16.071% 514,479 514,479 49,113 563,592 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 7 2.500% 80,030 80,030 7,640 87,670 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV - 0.000% - - - - 0001-253- CM&NB/BOOKER T CTR (S-DIV) - 0.000% - - - - 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) - 0.000% - - - - Prepared by NBS for the City of Richmond
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-907, 908- Non-Departmental
0001-256- RECREATION SVCS/AQUATICS - 0.000% - - - - 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC - 0.000% - - - - 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 1.071% 34,299 34,299 3,274 37,573 0001-364- GF-ECON DEV/PUBLIC ART DIV - 0.000% - - - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - 0.000% - - - - 0001-371- INTERNAL SERVICES-ADMIN - 0.000% - - - - 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS - 0.000% - - - - 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST - 0.000% - - - - 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - 0.000% - - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL - 0.000% - - - - 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION - 0.000% - - - - 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING - 0.000% - - - - 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-907, 908- Non-Departmental
3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND - 0.000% - - - - 4003- WASTEWATER - 0.000% - - - - 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS - 0.000% - - - - 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA - 0.000% - - - - 4405- RHA-NYSTROM VILLAGE - 0.000% - - - - 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR - 0.000% - - - - 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES - 0.000% - - - - 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER - 0.000% - - - - Total 280 100.000% $ 3,201,205 $ - $ 3,201,205 $ 150,612 $ 3,351,816 Allocation Basis: FY 21-22 Civic Center/Plaza FTE per Fund/Department, GF Only Source of Allocation: 2_City Staff Roster 21-22 Pay-Benefits.xlsx Prepared by NBS for the City of Richmond
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ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 6 1.690% 5,274 5,274 5,274 0001-141- City Clerk 4 1.127% 3,516 3,516 3,516 0001-151- City Attorney 10 2.817% 8,790 8,790 8,790 0001-171- Finance Administration 6 1.690% 5,274 5,274 5,274 0001-172- Accounting 8 2.254% 7,032 7,032 7,032 0001-173- Budget/Operating 3 0.845% 2,637 2,637 2,637 0001-174- Payroll 4 1.127% 3,516 3,516 3,516 0001-175- Treasury/Cash Management 5 1.408% 4,395 4,395 4,395 0001-176- Accounts Payable 2 0.563% 1,758 1,758 1,758 0001-177- Rev Collection 15 4.225% 13,184 13,184 13,184 0001-178- Purchasing 2 0.563% 1,758 1,758 1,758 0001-181- Human Resources 14 3.944% 12,306 12,306 12,306 0001-232- Facility Maintenance and Administration 40 11.268% 35,159 35,159 35,159 0001-235- Equipment Services/Fleet Services 13 3.662% 11,427 11,427 11,427 0001-261- Information Technology Administration 4 1.127% 3,516 3,516 3,516 0001-262- Telecommunications 5 1.408% 4,395 4,395 4,395 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.282% 879 879 879 0001-907, 908- Non-Departmental - 0.000% - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 4 1.127% 3,516 3,516 276 3,792 0001-105- COUNCIL/CITY COUNCIL DIV 13 3.662% 11,427 11,427 896 12,323 0001-121- POLICE COMMISSION DIV - 0.000% - - - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-191- GF-POLICE ADMIN DIV - 0.000% - - - - 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION - 0.000% - - - - 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.282% 879 879 69 948 0001-201- GF-FIRE/ADMIN DIV 4 1.127% 3,516 3,516 276 3,792 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 7 1.972% 6,153 6,153 482 6,635 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV - 0.000% - - - - 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 17 4.789% 14,942 14,942 1,172 16,114 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 6 1.690% 5,274 5,274 414 5,687 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) - 0.000% - - - - 0001-234- IT GIS 31 8.732% 27,248 27,248 2,137 29,385 0001-237- GF-I&M/ABATEMENT SVCS (DIV) - 0.000% - - - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 45 12.676% 39,553 39,553 3,102 42,655 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 7 1.972% 6,153 6,153 482 6,635 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV - 0.000% - - - - 0001-253- CM&NB/BOOKER T CTR (S-DIV) - 0.000% - - - - 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-907, 908- Non-Departmental
0001-256- RECREATION SVCS/AQUATICS - 0.000% - - - - 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC - 0.000% - - - - 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.845% 2,637 2,637 207 2,844 0001-364- GF-ECON DEV/PUBLIC ART DIV - 0.000% - - - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - 0.000% - - - - 0001-371- INTERNAL SERVICES-ADMIN - 0.000% - - - - 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS - 0.000% - - - - 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST - 0.000% - - - - 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - 0.000% - - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 15 4.225% 13,184 13,184 1,034 14,218 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 25 7.042% 21,974 21,974 1,723 23,697 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION 3 0.845% 2,637 2,637 207 2,844 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 20 5.634% 17,579 17,579 1,378 18,958 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
20 - 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 0001-907, 908- Non-Departmental
3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND - 0.000% - - - - 4003- WASTEWATER 8 2.254% 7,032 7,032 551 7,583 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS - 0.000% - - - - 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA - 0.000% - - - - 4405- RHA-NYSTROM VILLAGE - 0.000% - - - - 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 4 1.127% 3,516 3,516 276 3,792 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES - 0.000% - - - - 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER - 0.000% - - - - Total 355 100.000% $ 312,033 $ - $ 312,033 $ 14,681 $ 326,714 Allocation Basis: FY 21-22 Civic Center/Plaza FTE per Fund/Department, All Funds Source of Allocation: 2_City Staff Roster 21-22 Pay-Benefits.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
20 - Allocations

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

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

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

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

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

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

Page 225 ends

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

ALLOCATION SUMMARY
Compensated
Leave & Retiree
Benefits
Citywide
Support
Services
Civic Center
Rent
Allocation
Civic
Center/Plaza
Security
Services Total
2125- IRON TRIANGLE/EPA PROGRAMS - 129 - - 129 2126- COR-HOUSING DEPT CIP FUND - - - - - 3001- DS - 2005 TAXABLE POB - 2,499 - - 2,499 3002- DS - 99A PENSION OBLIG BOND - 1,733 - - 1,733 3005- DS - 2007 CIVIC CENTER - 31,011 - - 31,011 4001- PORT OF RICHMOND - 41,724 - - 41,724 4003- WASTEWATER - 133,960 - 7,583 141,543 4005- MARINA - 1,777 - - 1,777 4006- STORM WATER - 10,491 - - 10,491 4008- KCRT - CABLE TELEVIS - 6,233 - - 6,233 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - - - - 4201- RHA-CAPITAL FUND - 1,688 - - 1,688 4401- RHA-HACIENDA - 68 - - 68 4404- RHA-NEVIN PLAZA - 12,969 - - 12,969 4405- RHA-NYSTROM VILLAGE - 4,582 - - 4,582 4406- RHA-RICHMOND VILLAGE ONE - 1,741 - - 1,741 4407- RHA-RICHMOND VILLAGE TWO - 1,437 - - 1,437 4408- RHA-RICHMOND VILLAGE THREE - 667 - - 667 4501- RHA-CENTRAL OFFICE COST CNTR - 2,316 - 3,792 6,107 4502- RHA-HOUSING (RAD) CORPORATION - 0 - - 0 5001- INSURANCE RESERVES - 220,385 - - 220,385 5003- EQUIPMENT SERVICES - 16,851 - - 16,851 5008- COMPENSATED ABSENCES - 17,560 - - 17,560 6001- GENERAL TRUST & AGENCY - - - - - 6004- COMMISSION ON AGING - 15 - - 15 6005- SEAVER GALLERY TRUST FUND - - - - - 6007- SENIOR TRUST DEPOSIT - 133 - - 133 6047- CERTBT PLAN FUND - 2,169 - - 2,169 6048- OPEB PLAN TRUST - 53,434 - - 53,434 6049- PT MOLATE PRIVATE-PURPOSE TRST - 6,526 - - 6,526 6050- GENERAL PENSION FUND - 2,684 - - 2,684 6051- POLICE & FIRE PENSION - 8,644 - - 8,644 6052- GARFIELD PENSION FUND - 374 - - 374 6058- MARINA WESTSHORE DEB - 841 - - 841 6059- COUNTRY CLUB VISTA - 1,311 - - 1,311 6060- REASSESSMENT DISTRICT 2003-1 - - - - - 6101- SA-PROPERTY TAX TRUST FUND - - - - - 6102- SA- ADMINISTRATION - 2,135 - - 2,135 6103- SA - CAPITAL PROJECT FUNDS - 1,670 - - 1,670 6208- SA-CIP 07B TARB BND PRCDS-HSG - - - - - 6300- SA-DS HARBOR 98 TARB - 38 - - 38 6304- SA-DS 2003B TARB - 2,560 - - 2,560 6305- SA-DS 2004A TARB 2/3 - 2,225 - - 2,225 6306- SA-DS 2004A TARB -1/3 HSING - 1,120 - - 1,120 6307- SA-DS 2004B TARB - HOUSING - 3 - - 3 6309- SA-DS 2007/10B TARB - HOUSING - 14 - - 14 6401- SA-DS 2014A NON-TAXABLE BONDS - 3,423 - - 3,423 6402- SA-DS 2014B TAXABLE BONDS - - - - - 6403- SA-DS LOANS PAYABLE - 4,166 - - 4,166 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 4,529 - - 4,529 6405- SA-DS 2021B TAXABLE BONDS is new - 126 - - 126 6996- SUCCESSOR AGENCY - GLTDAG - 785 - - 785 9102- CITY OF RICHMOND - GFAAG - 91,186 - - 91,186

AO- ALL OTHER - - - - - Total $ 7,774,633 $ 2,017,362 $ 3,351,816 $ 326,714 $ 13,470,525 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
20 - Summary

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ALLOCABLE BUDGET UNITS
BLDG Building Use - -
EQUIP Equipment Use - -
0001-131 City Manager's Office 11 836,342 6.00 13 63,619 4,480 93 0001-141 City Clerk 46 866,310 4.00 12 222,894 173 0001-151 City Attorney 19 2,499,297 10.00 10 928,469 4,764 232 0001-171 Finance Administration 64 681,134 6.00 9 252,710 7,800 160 0001-172 Accounting 1,431,376 8.00 3 287,385 5 0001-173 Budget/Operating 436,816 3.00 - 0001-174 Payroll 374,205 4.00 - 0001-175 Treasury/Cash Management 795,789 5.00 7 84,255 21 0001-176 Accounts Payable 104,790 2.00 - 0001-177 Rev Collection 916,259 15.00 6 194,020 42 0001-178 Purchasing 394,386 2.00 2 30,970 8 0001-181 Human Resources 19 1,955,746 14.00 30 885,044 4,928 418 0001-232 Facility Maintenance and Administration 8,513,773 40.00 48 5,142,191 7,100 5,092 0001-235 Equipment Services/Fleet Services 3,438,354 13.00 60 23,594,313 14,000 1,852 0001-261 Information Technology Administration 2 1,535,218 4.00 123 1,706,597 4,000 179 0001-262 Telecommunications 2,009,322 5.00 18 1,270,907 886 0001-263 IT/Mailroom and Duplication, GIS, ERP and Desktop 151,210 1.00 17 119,634 84 0001-907, 908 Non-Departmental 8,714,536 - 21 4,584,968 6,693

RECEIVING BUDGET UNITS
0001-101 OFFICE OF THE MAYOR 66 551,652 4.00 2 9,415 27 0001-105 COUNCIL/CITY COUNCIL DIV 489,456 13.00 8 129,122 7,850 128 0001-121 POLICE COMMISSION DIV 61,600 1.00 2,917 700 3 0001-132 CM-SPCIAL PROJS/ENVIRONMENTAL 4 - - 0001-163 GF-PLN/CODE ENFORCEMENT (DIV) 1,437,858 7.00 4 - 199 0001-191 GF-POLICE ADMIN DIV 18 52,984,442 189.00 119 14,246,041 79,313 1,732 0001-192 GF-POLICE-PATROL/CIB 6,703 - - 0001-193 GF-POLICE/CRIME PREVENTION 319,806 1.00 1 307,588 62 0001-194 GF-POLICE-COPS GRANT 474,195 - - 0001-196 GF-POLICE/REGULATORY 551,408 1.00 666 7 0001-197 CAD DISPATCH SYST/COMM POL DIV 3,488,210 26.00 3 - 52 0001-199 GF-PARKING ENFORCEMENT DIV 198,894 1.00 - 0001-201 GF-FIRE/ADMIN DIV 3 577,141 4.00 2 5,500 5,252 11 0001-202 GF-FIRE/SUPRESSN DIV 28,557,907 82.00 - 48,502 0001-203 GF-FIRE PREVENTION DIV 2,145,677 7.00 4 93,357 68 0001-204 GF-FIRE/ SUPPORT DIV 202,187 - 18 405,005 203 0001-205 GF-FIRE/TRAINING DIV 393,802 1.00 18,892 4 0001-206 GF-FIRE/OF. OF EMS DIV 145,485 2.00 3,425 1 0001-211 OF. OF NB-HOOD SFTY ADMIN DIV 1,358,153 17.00 2 79,059 69 0001-212 OFF OF N-HOOD SFTY/GRANT ADM 12,146 - 19,046 13 0001-231 GF-PW ADMIN-DIV 53 1,140,669 6.00 17 74,007 4,786 220 0001-233 GF-PRKS&LNDSKP/PRKS (S-DIV) 4,462,023 33.00 55 4,486,894 9,048 1,120 0001-234 IT GIS 3,203,147 31.00 8 608,636 8,000 316 0001-237 GF-I&M/ABATEMENT SVCS (DIV) 1,985,338 21.00 8 406,795 137 0001-238 GF-I&M/CODE ENFORCEMENT (DIV) 1.00 - 0001-239 GF-I&M/PROP/ASSETS MNGT (DIV) 667 - 694 13 0001-241 GF-LIB&CL SVC/L-ADM DIV 3,237,699 45.00 8 152,720 37,470 128 0001-242 GF-LS/REF SVCS(S-DIV) 441,851 - 41 726,555 780 0001-243 GF-LIB&CL SVCS/LEAP DIV 919,532 7.00 2 4,624 3,062 18 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
C

Page 227 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures Budget Unit
FY 21-22 Total
Council Agendas
FY 21-22
Modified Total
Direct Cost per
Fund/Department
FY 21-22 Total
FTEs per
Fund/Department
FY 21-22 Total
PO's per
Fund/Departme
nt
FY 21-22 Total
Revenues
Received per
Fund/Department
FY 21-22 Total
Building
Square Footage
FY 21-22
Total
Accounts
Payable
Invoices per
Fund/Departm
ent
0001-244 GF-LIB&CL SVC/P-ART DIV - - 21,800 0001-251 GF-RECREATION ADM DIV 31 1,758,591 17.00 8 224,894 32,228 185 0001-253 CM&NB/BOOKER T CTR (S-DIV) 1,284,159 55.00 8 198,951 42,245 213 0001-255 GF-CM TRANSPORTATN OPERATIONS 253,552 2.00 3 - 34 0001-254 GF-REC/SPCL EVENTS (S-DIV) 661,378 8.00 6 94,863 15,868 55 0001-256 RECREATION SVCS/AQUATICS 329,084 47.00 4 31,317 7,500 49 0001-257 RECREATION SVCS/CONVENTION CTR 432,979 4.00 25,532 40,000 9 0001-259 RECREATION SVCS/PLUNGE 302,019 - 4 19,097 32 0001-260 RECREATION SVCS/CITIES OF SRVC 278,830 2.00 21 87,049 38 0001-291 GF-ADMINISTRATIVE SERVICES 1.00 - 0001-292 GF-STREET SWEEPING - - 0001-361 GF ECON DEV/SP PRJ-ENVIRONMNTL 24 411,101 5.00 6 - 58 0001-362 GF ECON DEV/SP PRJ-ENVIRONMNTL 391,194 3.00 8 - 70 0001-364 GF-ECON DEV/PUBLIC ART DIV 611,057 1.00 22 - 39 0001-369 GF-ECON DEV/REAL ESTATE (DIV) 532,200 1.00 7 - 47 0001-371 INTERNAL SERVICES-ADMIN 436,263 3.00 3 - 17 0001-910 GF-NON-DEPT/CITY FESTIVAL 14,351 - 2 14,351 2 1001 SECURED PENSION OVERRIDE - - 1002 STATE GAS TAX 2,408,239 - 7 1,516,218 218 1003 TRANSPORTATION OPERATIONS 577,936 4.00 3 - 1,680 106 1004 ASSET SEIZURE FUND - 6,434 1 1005 LIBRARY FUND 142,741 - 3 272,755 121 1006 OUTSIDE FUNDED SVCS - GRANTS 2,157,729 - 29 1,583,276 290 1007 EMERGENCY MED SERV 116,417 - 6 265,858 52 1009 VEOLIA MITIGATION - -
1010 N.RICHMOND WASTE 104,935 - 1 4,677 19 1012 HILLTOP LANDSCAPE MAINT DIST 976,256 13.00 6 465,647 171 1013 FIRE DEPT HAZMAT GRANT 3,966 - 20,907 5 1015 MARINA BAY LNDSCP&LIGHTDIST FD 1,042,112 8.00 6 1,142,858 260 1017 CHEVRON MODERNIZATN PROJ & CIA 4,805,055 - 72 619,487 134 1018 RENT CONTROL 1 2,015,599 15.00 15 372,780 180 1019 SBI RMRA CAP IMPROVEMENT 602,304 - 9 - 62 1050 CR-PLANNING & BUILDING 6,807,743 25.00 78 3,841,697 7,796 806 1053 CODE ENFORCEMENT-CR - -
1054 ENGINEERING GRANTS 187,808 - 13 15,010,840 9,096 119 1055 ENCROACHMENTS SVCS 501,545 8.00 - 36 1200 COR HOUSING ADMINISTRATION 235,037 3.00 6 70,969 56 1201 CDBG 363,155 - 4 356,701 17 1202 HOME PROGRAM - 1 - 1203 NEIGHBORHOOD STABILIZATION 43,914 - 2 15,157 2,550 6 1205 EMPLOYMENT & TRAINING 4,652,327 20.00 45 2,887,677 31,585 596 1207 NEIGHBORHOOD STAB(CITY) 3,458 - 1 7,063 2 1208 SUCCESSOR HOUSING AGNCY 88,209 - 1 - 1,600 1209 CAL-HOME 633 - - 1301 HOUSING/RENTAL ASSISTANCE PROG - - 1302 HOUSNG IN LIEU FEE - DEVELOPER 315,334 - 1 328,623 19 1303 KIDS FIRST INITIATIVE 637,344 2.00 16 - 43 1304 EMERGENCY OPE & DISASTR RECVRY 50,610 - 1 - 66 1305 PUBLIC ART 137,378 - 17 - 21 1306 AMERICAN RESCUE PLAN ACT 24 446,879 - 9 - 11 2001 GENERAL CAPITAL FUND 106,088 - 10 279,329 22 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 Budget Unit
FY 21-22 Total
Council Agendas
FY 21-22
Modified Total
Direct Cost per
Fund/Department
FY 21-22 Total
FTEs per
Fund/Department
FY 21-22 Total
PO's per
Fund/Departme
nt
FY 21-22 Total
Revenues
Received per
Fund/Department
FY 21-22 Total
Building
Square Footage
FY 21-22
Total
Accounts
Payable
Invoices per
Fund/Departm
ent
2002 MEASURE J 1,420,494 - 7 2,097,259 66 2110 IMPACT FEE - PARK 15,117 - 1 15,000 1 2111 PF IMP FEES-TRAFFIC/ROAD-ENG 450,312 - 8 368,421 30 2113 IMPACT FEE - FIRE 100,383 - 9 47,058 3 2114 IMPACT FEE - POLICE 4,691 - - 2115 IMPACT FEE - COMM/AQUATC 10,406 - 1 9,900 1 2116 IMPACT FEE - PARKS/OPEN 2,263 - - 2117 IMPACT FEE - LIBRARY 6,627 - 1 10,644 7 2119 IMPACT FEE - STORM DRAINAGE 3,593 - - 2120 IMPACT FEE - WASTEWATER 6,087 - 1 508,274 6 2125 IRON TRIANGLE/EPA PROGRAMS 17,846 - 1 - 1 2126 COR-HOUSING DEPT CIP FUND - - 3001 DS - 2005 TAXABLE POB 345,988 - - 76,980 3002 DS - 99A PENSION OBLIG BOND 239,961 - - 3005 DS - 2007 CIVIC CENTER 4,294,097 - - 4001 PORT OF RICHMOND 5,777,624 2.00 37 566,341 251 4003 WASTEWATER 18,549,671 8.00 56 42,841,898 739 4005 MARINA 246,062 - 1 - 4006 STORM WATER 1,452,696 - 7 1,128,641 96 4008 KCRT - CABLE TELEVIS 863,115 4.00 6 310,598 140 4101 RHA-HSNG CHOICE VOUCHER-SEC 8 - - - 4201 RHA-CAPITAL FUND 233,733 - 11 213,600 23 4401 RHA-HACIENDA 9,416 - 147,090 18 4404 RHA-NEVIN PLAZA 1,795,858 3.00 35 1,615,985 625 4405 RHA-NYSTROM VILLAGE 634,533 2.00 30 586,803 511 4406 RHA-RICHMOND VILLAGE ONE 241,100 - - 4407 RHA-RICHMOND VILLAGE TWO 199,009 - - 4408 RHA-RICHMOND VILLAGE THREE 92,374 - - 4501 RHA-CENTRAL OFFICE COST CNTR 320,678 4.00 83,964 316 4502 RHA-HOUSING (RAD) CORPORATION 20 - - 5001 INSURANCE RESERVES 30,517,178 5.00 37 14,043,726 214 5003 EQUIPMENT SERVICES 2,333,447 - 5 537,850 24 5008 COMPENSATED ABSENCES 2,431,615 - - 6001 GENERAL TRUST & AGENCY - - 6004 COMMISSION ON AGING 2,111 - 4,205 4 6005 SEAVER GALLERY TRUST FUND - 70,556 6007 SENIOR TRUST DEPOSIT 18,357 - 1 113,539 107 6047 CERTBT PLAN FUND 300,315 - - 6048 OPEB PLAN TRUST 7,399,140 - - 6049 PT MOLATE PRIVATE-PURPOSE TRST 903,639 - - 6050 GENERAL PENSION FUND 371,727 8.00 - 6051 POLICE & FIRE PENSION 1,196,997 20.00 - 6052 GARFIELD PENSION FUND 51,807 1.00 - 6058 MARINA WESTSHORE DEB 116,448 - - 6059 COUNTRY CLUB VISTA 181,472 - - 6060 REASSESSMENT DISTRICT 2003-1 - - 6101 SA-PROPERTY TAX TRUST FUND - - 6102 SA- ADMINISTRATION 295,651 - 6 79,745 177 6103 SA - CAPITAL PROJECT FUNDS 231,191 - 7 324,492 68 6208 SA-CIP 07B TARB BND PRCDS-HSG - - 6300 SA-DS HARBOR 98 TARB 5,323 - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
C

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

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

RECEIVING BUDGET UNITS
0001-101 OFFICE OF THE MAYOR
0001-105 COUNCIL/CITY COUNCIL DIV
0001-121 POLICE COMMISSION DIV
0001-132 CM-SPCIAL PROJS/ENVIRONMENTAL
0001-163 GF-PLN/CODE ENFORCEMENT (DIV)
0001-191 GF-POLICE ADMIN DIV
0001-192 GF-POLICE-PATROL/CIB
0001-193 GF-POLICE/CRIME PREVENTION
0001-194 GF-POLICE-COPS GRANT
0001-196 GF-POLICE/REGULATORY
0001-197 CAD DISPATCH SYST/COMM POL DIV
0001-199 GF-PARKING ENFORCEMENT DIV
0001-201 GF-FIRE/ADMIN DIV
0001-202 GF-FIRE/SUPRESSN DIV
0001-203 GF-FIRE PREVENTION DIV
0001-204 GF-FIRE/ SUPPORT DIV
0001-205 GF-FIRE/TRAINING DIV
0001-206 GF-FIRE/OF. OF EMS DIV
0001-211 OF. OF NB-HOOD SFTY ADMIN DIV
0001-212 OFF OF N-HOOD SFTY/GRANT ADM
0001-231 GF-PW ADMIN-DIV
0001-233 GF-PRKS&LNDSKP/PRKS (S-DIV)
0001-234 IT GIS
0001-237 GF-I&M/ABATEMENT SVCS (DIV)
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
0001-242 GF-LS/REF SVCS(S-DIV)
0001-243 GF-LIB&CL SVCS/LEAP DIV
FY 21-22
Building
Depreciation
per
Fund/Departme
nt
FY 21-22
Equipment
Depreciation
per
Fund/Depart
ment
FY 21-22 Total
Salaries and
Benefits per
Fund/Department
FY 21-22 Number of
IT Units per
Fund/Department
FY 21-22
IT/Mailrm & Dup
Costs
FY 21-22
Salaries and
Benefits per
Fund/Dept
(General Fund
Only)
FY 21-22
Civic
Center/Plaza
FTE per
Fund/Departm
ent, GF Only
FY 21-22 Civic
Center/Plaza
FTE per
Fund/Departm
ent, All Funds
88,952 813,254 8 469 813,254 6 6 11,732 731,393 9 770 731,393 4 4 1,404,441 17 42 1,404,441 10 10 547,458 5 3,678 547,458 6 6 1,009,766 8 1,009,766 8 8 436,347 6 469 436,347 3 3 373,991 5 373,991 4 4 636,732 9 636,732 5 5 104,790 2 104,790 2 2 699,075 7 699,075 15 15 366,486 3 366,486 2 2 1,478,195 17 636 1,478,195 14 14 115,851 4,389,767 20 4,389,767 40 40 1,726,005 12 1,726,005 13 13 345 90,503 726,029 26 182 726,029 4 4 645,960 645,960 5 5 63,814 63,814 1 1 7,272,550 7,272,550
542,180 5 118 542,180 4 4 2,628 459,033 20 23 459,033 13 13 59,259 59,259 -
4 4 - 1,269,406 17 1,269,406 - 153,424 169,868 38,578,672 205 38,578,672 - 86 - - 169,211 5 169,211 - 387,965 387,965 -
434,039 3 434,039 - 3,432,377 3,432,377
197,854 4 197,854 1 1 52,644 74,402 503,390 23 503,390 4 4 22,926,052 22,926,052 -
1,595,024 854 1,595,024 7 7 16 - - 326,877 3 326,877 - 143,334 143,334 -
1,313,872 12 1,313,872 17 17 - -
72,806 157,665 954,404 37 954,404 6 6 25,923 3,304,075 12 3,304,075 - 3,040,905 3,040,905 31 31 1,780,025 2,485 1,780,025 - - -
- -
38,930 3,149,722 4 12 3,149,722 45 45 37 126 - - 875,100 52 875,100 7 7 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 Budget Unit
0001-244 GF-LIB&CL SVC/P-ART DIV
0001-251 GF-RECREATION ADM DIV
0001-253 CM&NB/BOOKER T CTR (S-DIV)
0001-255 GF-CM TRANSPORTATN OPERATIONS
0001-254 GF-REC/SPCL EVENTS (S-DIV)
0001-256 RECREATION SVCS/AQUATICS
0001-257 RECREATION SVCS/CONVENTION CTR
0001-259 RECREATION SVCS/PLUNGE
0001-260 RECREATION SVCS/CITIES OF SRVC
0001-291 GF-ADMINISTRATIVE SERVICES
0001-292 GF-STREET SWEEPING
0001-361 GF ECON DEV/SP PRJ-ENVIRONMNTL
0001-362 GF ECON DEV/SP PRJ-ENVIRONMNTL
0001-364 GF-ECON DEV/PUBLIC ART DIV
0001-369 GF-ECON DEV/REAL ESTATE (DIV)
0001-371 INTERNAL SERVICES-ADMIN
0001-910 GF-NON-DEPT/CITY FESTIVAL
1001 SECURED PENSION OVERRIDE
1002 STATE GAS TAX
1003 TRANSPORTATION OPERATIONS
1004 ASSET SEIZURE FUND
1005 LIBRARY FUND
1006 OUTSIDE FUNDED SVCS - GRANTS
1007 EMERGENCY MED SERV
1009 VEOLIA MITIGATION
1010 N.RICHMOND WASTE
1012 HILLTOP LANDSCAPE MAINT DIST
1013 FIRE DEPT HAZMAT GRANT
1015 MARINA BAY LNDSCP&LIGHTDIST FD
1017 CHEVRON MODERNIZATN PROJ & CIA
1018 RENT CONTROL
1019 SBI RMRA CAP IMPROVEMENT
1050 CR-PLANNING & BUILDING
1053 CODE ENFORCEMENT-CR
1054 ENGINEERING GRANTS
1055 ENCROACHMENTS SVCS
1200 COR HOUSING ADMINISTRATION
1201 CDBG
1202 HOME PROGRAM
1203 NEIGHBORHOOD STABILIZATION
1205 EMPLOYMENT & TRAINING
1207 NEIGHBORHOOD STAB(CITY)
1208 SUCCESSOR HOUSING AGNCY
1209 CAL-HOME
1301 HOUSING/RENTAL ASSISTANCE PROG
1302 HOUSNG IN LIEU FEE - DEVELOPER
1303 KIDS FIRST INITIATIVE
1304 EMERGENCY OPE & DISASTR RECVRY
1305 PUBLIC ART
1306 AMERICAN RESCUE PLAN ACT
2001 GENERAL CAPITAL FUND
FY 21-22
Building
Depreciation
per
Fund/Departme
nt
FY 21-22
Equipment
Depreciation
per
Fund/Depart
ment
FY 21-22 Total
Salaries and
Benefits per
Fund/Department
FY 21-22 Number of
IT Units per
Fund/Department
FY 21-22
IT/Mailrm & Dup
Costs
FY 21-22
Salaries and
Benefits per
Fund/Dept
(General Fund
Only)
FY 21-22
Civic
Center/Plaza
FTE per
Fund/Departm
ent, GF Only
FY 21-22 Civic
Center/Plaza
FTE per
Fund/Departm
ent, All Funds
- - -
271,077 8,631 1,687,571 115 722 1,687,571 - 34,023 1,015,212 55 1,015,212 - 169,581 171 169,581 - 642,485 10 642,485 - 107,310 319,195 14 319,195 - 422,697 422,697 -
118,576 8,655 296,511 43 296,511 - 221 21,464 189,093 29 189,093 - - -
- -
214,566 4 75 214,566 209,193 11 686 209,193 3 3 160,176 2 160,176 370,426 2 370,426 424,442 48 424,442 - -
- -
- -
465,066 7 16 - - - -
35,423 1,819 - - - -
- -
- -
89 - -
810,559 3 - - - -
778,458 2 - - 361 - -
1,752,251 21 755 - 15 - -
3,520,512 66 805 - 25 - -
- -
496,840 20 - - 89,360 5 - 3 8,747 - -
- -
37,216 - -
2,466,345 60 - 20 - -
143,853 - -
- -
55,824 - -
- - -
42,844 - -
- -
- -
- -
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 Budget Unit
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
3001 DS - 2005 TAXABLE POB
3002 DS - 99A PENSION OBLIG BOND
3005 DS - 2007 CIVIC CENTER
4001 PORT OF RICHMOND
4003 WASTEWATER
4005 MARINA
4006 STORM WATER
4008 KCRT - CABLE TELEVIS
4101 RHA-HSNG CHOICE VOUCHER-SEC 8
4201 RHA-CAPITAL FUND
4401 RHA-HACIENDA
4404 RHA-NEVIN PLAZA
4405 RHA-NYSTROM VILLAGE
4406 RHA-RICHMOND VILLAGE ONE
4407 RHA-RICHMOND VILLAGE TWO
4408 RHA-RICHMOND VILLAGE THREE
4501 RHA-CENTRAL OFFICE COST CNTR
4502 RHA-HOUSING (RAD) CORPORATION
5001 INSURANCE RESERVES
5003 EQUIPMENT SERVICES
5008 COMPENSATED ABSENCES
6001 GENERAL TRUST & AGENCY
6004 COMMISSION ON AGING
6005 SEAVER GALLERY TRUST FUND
6007 SENIOR TRUST DEPOSIT
6047 CERTBT PLAN FUND
6048 OPEB PLAN TRUST
6049 PT MOLATE PRIVATE-PURPOSE TRST
6050 GENERAL PENSION FUND
6051 POLICE & FIRE PENSION
6052 GARFIELD PENSION FUND
6058 MARINA WESTSHORE DEB
6059 COUNTRY CLUB VISTA
6060 REASSESSMENT DISTRICT 2003-1
6101 SA-PROPERTY TAX TRUST FUND
6102 SA- ADMINISTRATION
6103 SA - CAPITAL PROJECT FUNDS
6208 SA-CIP 07B TARB BND PRCDS-HSG
6300 SA-DS HARBOR 98 TARB
FY 21-22
Building
Depreciation
per
Fund/Departme
nt
FY 21-22
Equipment
Depreciation
per
Fund/Depart
ment
FY 21-22 Total
Salaries and
Benefits per
Fund/Department
FY 21-22 Number of
IT Units per
Fund/Department
FY 21-22
IT/Mailrm & Dup
Costs
FY 21-22
Salaries and
Benefits per
Fund/Dept
(General Fund
Only)
FY 21-22
Civic
Center/Plaza
FTE per
Fund/Departm
ent, GF Only
FY 21-22 Civic
Center/Plaza
FTE per
Fund/Departm
ent, All Funds
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
27,912 - -
- -
- -
- -
- -
362,060 5 - - 1,403,343 39 269 - 8 - -
46,923 5 - - 790,231 71 - - 12 - - - -
14,882 - -
338,079 - -
195,462 - -
10,807 - -
- -
- -
205,665 - 4
- -
985,214 1 - - - -
2,431,615 - -
- -
379 - -
- -
44 - -
294,798 - -
7,272,797 - -
- -
371,727 - -
1,119,740 - -
51,807 - -
- -
- -
- -
- -
204,494 - -
48,613 - -
- -
- -
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
C

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures Budget Unit
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
Grand Total
FY 21-22
Building
Depreciation
per
Fund/Departme
nt
FY 21-22
Equipment
Depreciation
per
Fund/Depart
ment
FY 21-22 Total
Salaries and
Benefits per
Fund/Department
FY 21-22 Number of
IT Units per
Fund/Department
FY 21-22
IT/Mailrm & Dup
Costs
FY 21-22
Salaries and
Benefits per
Fund/Dept
(General Fund
Only)
FY 21-22
Civic
Center/Plaza
FTE per
Fund/Departm
ent, GF Only
FY 21-22 Civic
Center/Plaza
FTE per
Fund/Departm
ent, All Funds
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
75 - - 991,129.05 634,500.80 141,869,449.89 1,220.00 16,255.42 114,989,981.69 280 355 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
C

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Prepared by NBS for the City of Richmond

EXHIBIT B
Title 2 CFR 200 Cost Allocation Plan Certificate

Prepared by NBS for the City of Richmond
Organizational Chart

EXHIBIT C

Richmond City CouncilNovember 7, 2023

Richmond City Council
November 7, 2023