Richmond City Council
November 7, 2023

870 Market Street, Suite 1223
San Francisco, CA 94102
Toll free: 800.434.8349 Fax: 415.391.8439

City of Richmond

Cost Allocation Plan for Use Fiscal Year 2023-24
o Based on Fiscal Year 2021-22 Actual Expenditures
o Title 2 CFR, Part 200 Compliant Version

August 29, 2023
Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond TOC Prepared by NBS

TABLE OF CONTENTS

Section 1. Purpose .............................................................................................................................. 1

Section 2. Support Service Department Narratives ......................................................................... 3

Section 3. Navigating the Cost Plan ................................................................................................ 10

Exhibits

Cost Allocation Plan Detail……………………………………………………………………………………….A

Cost Allocation Plan Certificate…………………………………………………………………………………B

Organizational Chart………………………………………………………………………………………………C

Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 1 Prepared by NBS

PURPOSE

A Cost Allocation Plan is an analytical tool through which a City can apportion administrative or indirect services costs to individual departments or cost centers within its organization. Allocated costs are typically termed “city wide overhead.” Most over head/indirect service costs are those expenditures that provide support services or oversight to each department citywide and typically include legislative, managerial, financial, administrative, legal, personnel, technology, building, and equipment use, and risk management activities. The following is a brief description of the process used for allocating costs within this analysis:

1. Organizational Analysis: identifies entire departments or functions within departments citywide that provide either overhead or indirect services, broadly or specifically, to departments outside their own. In addition to evaluating published data sources, NBS confers with City staff on multiple occasions to identify and consider “allocable” overhead and indi rect services across all City departments.

2. Expenditure Analysis: review of line -item expenditures for each support service department determines the inclusion/exclusion of specific expenditures. For example, NBS ensures that resulting costs allocated exclude large one-time expenditures for capital outlay, transfers between funds, debt service, or specia l contract services. Resulting allocable expenditures are linked to each overhead/indirect service identified through the organizational analysis to create allocable cost pools.

3. Allocation Factor Assignment: An allocation factor is a data set used as the basis for distributing overhead/indirect service costs to departments receiving support or benefit from the cost pool.

Allocation factors can include general data sets, such as employee count or budgeted expenditures in each department, or estimates of how each employee/department spends time supporting other departments and programs. Ultimately, the allocation factor should represent the actual or estimated workload of the function allocated , or a reasonable and generally accepted means of apportioning benefit for the function allocated.

4. Cost Allocation Exercise: Each cost pool is distributed across departments following the distribution inherent in the se lected allocation factor for each pool. This results in a total share of overhead/indirect service costs for each department.

5. Derivation of Outcomes: Various outcomes are generated based on the total share of overhead/indirect service costs identified for each department.

Data Sources

NBS used the following data sources to support the development of this Cost Allocation Plan for the City of Richmond:
• Actual expenditures for FY 2021-22.

• Various correspondences with City staff to support the nature and purposes of line-item expenditures, estimation of labor efforts across various support and administrative service categories, and allocation factor data.

Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 2 Prepared by NBS

The City’s actual expenditure information is the most significant source of information affecting the Cost Allocation Plan’s results. NBS must note that consultants did not conduct separate efforts to audit or validate the City’s financial management or support services practices, nor was cost information adjusted to reflect different levels of service or any specific, targeted performance benchmarks. This study accepts the City’s expenditure reports and staff’s input as the most appropriate and reasonable basis for development of the Plan.

Beyond expenditure information provided by the City, original data sets were also developed to support the work of this study, including estimation of staff time spent on various services , and allocation statistics. To develop these data sets, consultants prepared questionnaires, and conducted meetings and interviews with individual departments. Consultants and departmental management reviewed and questioned all responses to ensure the most accurate set of data for the Plan.

Versions of the Cost Allocation Plan

The City requested development of a professionally prepared Cost Allocation Plan. The goal of this effort was to define the total cost of applicable administrative or “support services” overhead costs to various departments, revenue funds, and grant funded programs.

NBS provides two types of cost allocation plan analyses that are either more or less restrictive in the application of guidelines set forth in Title 2, Code of Federal Regulations, Part 2 00, Cost Principles for Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards , depending on whether the primary intended use of the Plan is for internal budgeting purposes, or specifically for reimbursement of costs from State and Federal grants:

Title 2 CFR Part 200 Annual Cost Allocation Plan
Exhibit A to this report presents a version of the Cost Allocation Plan, which complies with the stipulations of Title 2 CFR , Part 200 . Because the primary goal of this Plan is to obtain reimbursement of overhead costs associated with State and Federal grants, NBS uses only costs considered allocable for these purposes in the results of this Plan.

Full Cost Allocation Plan
An alternate version of the Cost Allocation Plan, commonly known as a “Full” version, allocates all reasonably identifiable administrative overhead costs to receivers of these services within the organization.

All costs, whether acceptable for federal reim bursement purposes or not, are considered in the results of this Plan. Cities typically apply this version of the plan as the internal budgeting tool for establishing overhead support costs at the department level. NBS did not prepare this version of the C ost Allocation plan for the City.

All NBS -developed cost allocation plans follow the guidelines set forth in Title 2, Code of Federal Regulations, Part 200, Cost Principles for Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as well as Generally Accepted Accounting Principles (GAAP).

Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 3 Prepared by NBS

SUPPORT SERVICE DEPARTMENT NARRATIVES

As summarized in the following table, this Cost Allocation Plan identifies 20 central service and administrative support units, with total costs of $42.4 million. Below the table, NBS provides a description of each support service unit, along with a general explanation of how functional costs are either allocated or excluded within the Plan:

Allocable Budget Unit
Total
Allocable
Expense
BLDG Building Depreciation $991,129
EQUIP Equipment Depreciation Allowance 634,501
0001-131 City Manager’s Office 936,380
0001-141 City Clerk 887,500
0001-151 City Attorney 2,166,910
0001-171 Finance Administration 852,298
0001-172 Accounting 1,404,097
0001-173 Budget/Operating 436,816
0001-174 Payroll 374,205
0001-175 Treasury/Cash Management 793,241
0001-176 Accounts Payable 104,790
0001-177 Rev Collection 908,759
0001-178 Purchasing 394,386
0001-181 Human Resources 2,058,402
0001-232 Facility Maintenance and Administration 9,205,631 0001-235 Equipment Services/Fleet Maintenance 3,438,354 0001-261 Information Technology Administration 2,044,558 0001-262 Telecommunications, GIS, ERP, and Desktop 2,009,322 0001-263 IT/Mailroom and Duplication 151,210
0001-907 |
0001-908 Non-Departmental 12,600,602
Total $42,393,091

Building Depreciation
Per Title 2 CFR Part 200 guidelines, this Cost Allocation Plan distributes an allowable amount of depreciation expense to departments operating in buildings owned by the General Fund. The City’s FY 2021-22 fixed asset schedule serves as the basis for establishing the amount of expense allocated. In general, costs are allocated to departments and programs housed in each building.

Equipment Depreciation
Similar to the building depreciation allocation described above, this Cost Allocation Plan distributes an allowable amount of non-vehicle equipment depreciation expense to departments that use these assets. Allowable depreciation expense is allocated based on the amount of expense directly assignable to a City fund, department, or division for FY 2021-22.

Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 4 Prepared by NBS

City Manager (0001-131)
The City Manager’s Office implements City Council policy through effective day-to-day oversight of operating departments, and through the initiation, development, and implementation of programs that provide for the efficient, effective, and equitable delivery of services to all who live and work in the City of Richmond.
100% of the allocable Fiscal Year 2021-22 operating expenditures for this department are assigned to three different cost pools and allocated to each City fund, department, or division that benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are:
o System-wide Support A — Costs are allocated based on total full-time equivalents per City fund, department, and/or division for FY 2021-22.
o System-wide Support B — Costs associated with supporting activities classified as “General Government” in nature per Title 2 CFR - part 200 guidelines and are therefore excluded from resulting cost allocations.

o System-wide Support C — Costs are allocated based on modified total direct cost by City fund, department, and/or division for Fiscal Year 2021-22.

City Clerk (0001-141)
The City Clerk’s Office supports the legislative and policy process es by providing timely and accurate information to the City Council, staff, and the public. The Office maintains records of all City Council proceedings, ordinances, resolutions, and provides a records management program to all City departments. It also prepares legal publication and notices, provides notice of public meetings, and is the local election office for City elections. The City Clerk’s Office oversees a Micrographics Division that preserves records of documents and legislative actions of the City Council, and ensures their accessibility to City staff and the public. 100% of the allocable Fiscal Year 2021-22 operating expenditures for this department are assigned to three different cost pools and allocated to each City fund, department , or division that benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are:
o System-wide Support A — Costs are allocated based on modified total full-time equivalents by City fund, department, and/or division for Fiscal Year 2021-22. o System-wide Support B — Costs associated with supporting activities classified as “General Government” in nature per Title 2 CFR – part 200 guidelines and are therefore excluded from resulting cost allocations.
o System-wide support C — Costs are allocated based on modified total direct cost by City fund, department, and/or division for Fiscal Year 2021-22.

City Attorney (0001-151)
The City Attorney’s Office serves as the general counsel to the City by providing high-quality, timely, and cost effective legal guidance, support, and representation to City officials, departments, boards, commissions, and committees pertaining to their official duties and responsibilities.

Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 5 Prepared by NBS

100% of the allocable Fiscal Year 2021-22 operating expenditures for this department are assigned to three cost pools and allocated to each City fund, department, or division that benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are:
o System-wide Support A — Costs are allocated based on modified total full-time equivalents by City fund, department, and/or division for Fiscal Year 2021-22. o System-wide Support B — Costs are allocated based on total City Council agendas by City fund, department, and/or division for Fiscal Year 2021-22. o System-wide support C — Costs are allocated based on modified total direct cost by City fund, department, and/or division for Fiscal Year 2021-22.

Finance Administration (0001-171)
The Finance Administration provides direction and oversight of Finance Department employees to provide fiscal support, oversight and control to the Mayor and Council, City Agencies and City Departments to ensure proper fiscal management, budgeting, and accounting; maintains financial, auditing and record keeping standards to ensure sound fiduciary practices . Key services include tax collections, specifically business licensing; purchasing; budget development and monitoring; capital planning; financial forecasting; treasury; payroll; accounts payable; and financial reporting .

In addition, Finance Administration reviews the fiscal impact of all City staff reports; provides project management of City-wide and Department-wide projects; oversees special audits; provides fiscal analysis of various proposals.

100% of the allocable Fiscal Year 2021-22 operating expenditures for this department are assigned to three cost pools and allocated to each City fund, department, or division that benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are :
o Citywide Financial Service — Costs associated with this activity are allocated based on modified total direct cost per City fund, department, and/or division for FY 2021-22. o Accounts Receivable — Costs associated with this activity are allocated based on total accounts receivable transactions per City fund, department, and/or division for FY 2021-

22. o Purchasing – Costs are allocated based on the number of purchase order invoices per City fund, department, and/or division for FY 2021-22.

Accounting (0001-172)
The General Accounting Division maintains financial and accounting records for the City, Successor Agency, J oint Powers Financing Authority, Port, Municipal Sewer District and Marina Enterprise Funds. This Division provides financial guidance and direction to departments at large and ensures that City records are in compliance with Generally Accepted Accounting Principles (GAAP). This Division prepares accurate financial statements and various reports required by State, federal and local governments’ and assures that timely audits and financial reports are maintained.

Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 6 Prepared by NBS

100% of the allocable Fiscal Year 2021-22 operating expenditures for this department are assigned to two cost pools and allocated to each City fund, department, or division that benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are:
o System-wide Support A — Costs associated with this activity are allocated based on modified total direct cost per City fund, department, and/or division for FY 2021-22. o System-wide Support B — Costs are allocated based on total revenues received per City fund, department, and/or division FY 2021-22.

Budget/Operating (0001-173)
The Budget Division provides financial and operations analysis for all City operations; prepares and monitors the City’s and other related agency and enterprise operating budgets; prepares and monitors the five -year revenue and expenditure forecast; administers the City’s performance measurement and reporting program; and provides ad hoc reports and analysis.

100% of the allocable Fiscal Year 2021-22 operating expenditures for this division are assigned to a single cost pool and allocated based on modified total direct cost per City fu nd, department, and/or division for FY 2021-22.

Payroll (0001-174)
The Payroll Division ensures that City workers receive accurate pay and benefits without fail.

Payroll plays a key role in crucial government program s including fair labor and standards, child support deductions and payments, social security taxes and bene fits, unemployment insurance, and Medicare.

100% of the allocable Fiscal Year 2021-22 operating expenditures for this division are assigned to a single cost pool and allocated based on total full -time equivalents per City fund, department, and/or division for FY 2021-22.

Treasury/Cash Management (0001-175)
The Treasury Division is responsible for cash, debt and investment management for the City, Joint Powers Financing Authority, and the Successor Agency. The Division’s objective is to optimize resources and cash related services through cash monitoring and forecasting, investments, and banking services.

100% of the allocable Fiscal Year 2021-22 operating expenditures for this department are assigned to two cost pools and allocated to each City fund, department, or division that benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are:

o Citywide Support Services — Costs are allocated based on the total revenues received per City fund, department, and/or division for FY 2021-22.

o Investment Management — Costs associated with activities classified as “Investment Management” in nature per Title 2 CFR – part 200 guidelines and are therefore excluded from resulting cost allocations.

Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 7 Prepared by NBS

Accounts Payable (0001-176)
The primary purpose of the Accounts Payable Division is to ensure the timely and accurate payment of business transactions for the City of Richmond. The Accounts Payable Division is responsible for invoice processing, vendor payments and customer refunds, as well as State reporting of Diesel Fuel Taxes, Sales and Use Taxes, and 1099 reporting.

100% of the allocable Fiscal Year 2021-22 operating expenditures for this division are assigned to a single cost pool and allocated based on total accounts payable i nvoices per City fund, department, and/or division for FY 2021-22.

Rev Collection (0001-177)
The Revenue Collection Division collects, processes, records and reports City billings, accounts receivable and revenues in an accurate and timely manner and seeks new opportunities to enhance the City’s revenue base. The Division collects and records all revenues due to the City of Richmond.

100% of the allocable Fiscal Year 2021-22 operating expenditures for this division are assigned to a single cost pool and allocated based on total revenues received per City fund, department, and/or division for FY 2021-22.

Human Resources (0001-178)
The Human Resource Management Department’s mission is to support customers in accomplishing their missions by attracting and retaining a highly skilled and diversified workforce that is fairly compensated and rewarded for its effort in an equitable, safe, and responsible work environment. The Department’s mission is accomplished within existing resources, in an environment of change, with integrity, and in a manner, that is consistent with the City’s policies, Code of Ethics, merit system principles, and federal and state laws. The Department is responsible for recruitment and testing, classification and compensation, training, benefits, administration, and workforce relations.

100% of the allocable Fiscal Year 2021-22 operating expenditures for this department are assigned to two cost pools and allocated to each to each City fund, department, or division that benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are :

o System-wide Support A — Costs are allocated based on the total full-time equivalents per City fund, department, and/or division for FY 2021-22.

o System-wide Support B — Costs are allocated based on the total salaries and benefits per City fund, department, and/or division for FY 2021-22.

Facility Maintenance and Administration (0001-232)
The Facility Maintenance Division provides quality and timely maintenance services to the public and other city departments to enhance the quality of life for citizens.

100% of the allocable Fiscal Year 2021-22 operating expenditures for this department are assigned to two cost pools and allocated to each City fund, department, or division that benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are:

Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 8 Prepared by NBS

o Citywide Facility Maintenance Services — Costs are allocated based on the total building square footage of City facilities for FY 2021-22.

o City Infrastructure Maintenance — Costs associated with “City Infrastructure Maintenance” are direct costs by nature and are therefore excluded from resulting cost allocations.

Equipment Services/Fleet Services (0001-235)
The Equipment Services/Fleet Services Division provides equipment and fleet services for all City- Owned vehicles and machinery.

100% of the allocable Fiscal Year 2021-22 operating expenditures for this division are assigned to a single cost pool and allocated based on full-time equivalents per City fund, department, and/or division for FY 2021-22.

Information Technology Administration (0001-261)
The Information Technology Department works to provide employees with state of the art technology resources. The use of innovative technologies available improves the City of Richmond’s customer support.

100% of the allocable Fiscal Year 2021-22 operating expenditures for this division are assigned to a single cost pool and allocated based on number of IT units per City fund, department, and/or division for FY 2021-22.

Telecommunications, GIS, ERP and Desktop (0001-262)
The Information Technology Department houses the Telecommunications, Geographic Information Systems (GIS) , E nterprise Resource Planning (ERP) and Desktop Divisions. The Telecommunications Division supports all telephone VoIP and other communications hardware and software needed for daily operational activities . The GIS Division is responsible for creating and maintaining maps and geographic information. The ERP Division supports the City’s financial system software and other applications needed for daily operational activities. The Desktop Division supports PC’s and desktop applications.

100% of the allocable Fiscal Year 2021-22 operating expenditures for this division are assigned to a single cost pool and allocated based on total full time equivalents per City fund, department, and/or division for FY 2021-22.

IT/Mailroom and Duplication (0001-263)
The Mailroom and Duplication Division of the Information Technology department is responsible for postage and mail room services and duplicating/copy center services.

Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 9 Prepared by NBS

100% of the allocable Fiscal Year 2021-22 operating expenditures for this division are assigned to a single cost pool and allocated based on the IT/Mailroom and Duplication costs for FY 2021-22.

Non-Departmental (0001-907, 0001-908)
The Non -Departmental Department accounts for expenses that fund activities or programs resulting in citywide benefits but cannot be directly assigned to any particular department. 100% of the allocable Fiscal Year 2021-22 operating expenditures for this department are assigned to four cost pools and allocated to each City fund, department, or division that benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are:

o Compensated Leave and Retiree Benefits — Costs are allocated based on salaries and benefits per City fund, department and/or division for FY 2021-22. o Citywide Support Services — Costs are allocated based on modified total direct cost per City fund, department, and/or division for FY 2021-22.
o Civic Center Rent Allocation — Costs are allocated based on Civic Center/Plaza full time equivalents per City General Fund department for FY 2021-22.

o Civic Center/Plaza Security Services — Costs are allocated based on Civic Center/Plaza full time equivalents per City fund, department, and/or division for FY 2021-22.

Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 10 Prepared by NBS

NAVIGATING THE COST ALLOCATION PLAN

The schedules showing the complete Cost Allocation Plan are attached to this report, and are organized as follows:

• Table of Contents

• Allocation 2 — Allocation Inventory: Identifies each support service department, the costs allocated to each identified cost pool, and the factor chosen for allocating costs to budget units that benefit from the support services provided. NBS has identified and documented the source used to allocate costs.
• Allocation 3 — Total Allocation of Citywide Administrative & Support Services: Summarizes the total citywide overhead and indirect costs allocated to each Fund/Department/Division.

• Expenses Schedules — 1-Expenses through 20-Expenses: Detail the expenses of citywide overhead and indirect costs for each administrative or support service budget unit. NBS identifies in these worksheets total amounts to be allocated, and adjustments for non-allocable items.

• Cost Schedules — 1-Costs through 20-Costs: Provide the incoming cost detail for each administrative or support service budget unit.

• Allocation Detail Schedules — 1-Allocation through 20-Allocation – Allocation of Each Cost Pool:

Detail the allocation of each cost pool to budget units that benefit from the support services provided. Per Title 2 CFR – part 200 guidelines, NBS performs the allocations as a “two -step” process. A first pass of allocation calculations allows all support service departments to send costs to both themselves and to all benefiting departments. A final second pass of allocation calculations sends all resulting allocations to support service departments from the first pass to benefiting departments, based on the same approaches described in the Support Service Department Narratives section of this report.

• Summary Schedules — 1-Summary through 20-Summary: Provide the summary of allocated costs by function for each administrative or support service budget unit.

• Workspace C — Factor Data: Provides statistical information for each factor used to allocate costs to individual budget units.

EXHIBIT A
Cost Allocation Plan Detail
Prepared by NBS for the City of Richmond
2020-2021
2018-2019
TITLE 2 CFR 200 Cost Allocation Plan for Fiscal Year 2023-24 Based on Fiscal Year 2021-22 Actual Expenditures
Prepared for the
City of Richmond
Regional Office
870 Market Street, Suite 1223
San Francisco, CA 94102
Toll free: 800.434.8349
Main Office
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516
nbsgov.com
August 29, 2023
City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures SCHEDULES Page #
Allocation 2 ALLOCATION INVENTORY 5
Allocation 3 TOTAL ALLOCATION OF CITYWIDE ADMINISTRATIVE & SUPPORT SERVICES 7 Indirect Rates DERIVED RATES CHARGEABLE ON LABOR 23
BLDG- Building Use
1 - EXP Departmental Expense Detail 24
1 - COSTS Costs to be Allocated 25
1 - ALLOCATIONS 1.1 Allocation Detail: Building Use - Building Depreciation 26 1 - SUMMARY Allocation Summary 29
EQUIP- Equipment Use
2 - EXP Departmental Expense Detail 32
2 - COSTS Costs to be Allocated 33
2 - ALLOCATIONS 2.1 Equipment Use - Equipment Depreciation 34 2 - SUMMARY Allocation Summary 37
0001-131- City Manager's Office
3 - EXP Departmental Expense Detail 40
3 - COSTS Costs to be Allocated 42
3 - ALLOCATIONS 3.1 City Manager's Office - System-wide Support A 43 3 - ALLOCATIONS 3.2 City Manager's Office - System-wide Support B 46 3 - ALLOCATIONS 3.3 City Manager's Office - System-wide Support C 47 3 - SUMMARY Allocation Summary 50
0001-141- City Clerk
4 - EXP Departmental Expense Detail 53
4 - COSTS Costs to be Allocated 55
4 - ALLOCATIONS 4.1 City Clerk - System-wide Support A 56 4 - ALLOCATIONS 4.2 City Clerk - System-wide Support B 59 4 - ALLOCATIONS 4.3 City Clerk - System-wide Support C 60 4 - SUMMARY Allocation Summary 63
0001-151- City Attorney
5 - EXP Departmental Expense Detail 66
5 - COSTS Costs to be Allocated 68
5 - ALLOCATIONS 5.1 City Attorney - System-wide Support A 69 5 - ALLOCATIONS 5.2 City Attorney - System-wide Support B 72 5 - ALLOCATIONS 5.3 City Attorney - System-wide Support C 75 5 - SUMMARY Allocation Summary 78
0001-171- Finance Administration
6 - EXP Departmental Expense Detail 81
6 - COSTS Costs to be Allocated 83
6 - ALLOCATIONS 6.1 Finance Administration - Citywide Financial Services 84 6 - SUMMARY Allocation Summary 87

TABLE OF CONTENTS
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Contents

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

TABLE OF CONTENTS
0001-172- Accounting
7 - EXP Departmental Expense Detail 90
7 - COSTS Costs to be Allocated 91
7 - ALLOCATIONS 7.1 Accounting - System-wide Support A 92 7 - ALLOCATIONS 7.2 Accounting - System-wide Support B 95 7 - SUMMARY Allocation Summary 98
0001-173- Budget/Operating
8 - EXP Departmental Expense Detail 101
8 - COSTS Costs to be Allocated 102
8 - ALLOCATIONS 8.1 Budget/Operating - Citywide Budget Services 103 8 - SUMMARY Allocation Summary 106
0001-174- Payroll
9 - EXP Departmental Expense Detail 109
9 - COSTS Costs to be Allocated 110
9 - ALLOCATIONS 9.1 Payroll - Citywide Payroll Services 111 9 - SUMMARY Allocation Summary 114
0001-175- Treasury/Cash Management
10 - EXP Departmental Expense Detail 117
10 - COSTS Costs to be Allocated 118
10 - ALLOCATIONS 10.1 Treasury/Cash Management - Citywide Support Services 119 10 - ALLOCATIONS 10.2 Treasury/Cash Management - Investment Management 122 10 - SUMMARY Allocation Summary 123
0001-176- Accounts Payable
11 - EXP Departmental Expense Detail 126
11 - COSTS Costs to be Allocated 127
11 - ALLOCATIONS 11.1 Accounts Payable - Citywide Accounts Payable Services 128 11 - SUMMARY Allocation Summary 131
0001-177- Rev Collection
12 - EXP Departmental Expense Detail 134
12 - COSTS Costs to be Allocated 136
12 - ALLOCATIONS 12.1 Rev Collection - Citywide Revenue Collection Services 137 12 - SUMMARY Allocation Summary 140
0001-178- Purchasing
13 - EXP Departmental Expense Detail 143
13 - COSTS Costs to be Allocated 144
13 - ALLOCATIONS 13.1 Purchasing - Citywide Purchasing Services 145 13 - SUMMARY Allocation Summary 148
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Contents

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

TABLE OF CONTENTS
0001-181- Human Resources
14 - EXP Departmental Expense Detail 151
14 - COSTS Costs to be Allocated 153
14 - ALLOCATIONS 14.1 Human Resources - System-wide Support A 154 14 - ALLOCATIONS 14.2 Human Resources - System-wide Support B 157 14 - SUMMARY Allocation Summary 160
0001-232- Facility Maintenance and Administration
15 - EXP Departmental Expense Detail 163
15 - COSTS Costs to be Allocated 167
15 - ALLOCATIONS 15.1 Facility Maintenance and Administration - Citywide Facility Maintenance Services 168 15 - ALLOCATIONS 15.2 Facility Maintenance and Administration - City Infrastructure Maintenance 171 15 - SUMMARY Allocation Summary 172
0001-235- Equipment Services/Fleet Services
16 - EXP Departmental Expense Detail 175
16 - COSTS Costs to be Allocated 177
16 - ALLOCATIONS 16.1 Equipment Services/Fleet Services - Citywide Fleet Services 178 16 - SUMMARY Allocation Summary 181
0001-261- Information Technology Administration
17 - EXP Departmental Expense Detail 184
17 - COSTS Costs to be Allocated 185
17 - ALLOCATIONS 17.1 Information Technology Administration - IT Administration 186 17 - SUMMARY Allocation Summary 189
0001-262- Telecommunications
18 - EXP Departmental Expense Detail 192
18 - COSTS Costs to be Allocated 194
18 - ALLOCATIONS 18.1 Telecommunications - Citywide Telecomms Support 195 18 - SUMMARY Allocation Summary 198
0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 19 - EXP Departmental Expense Detail 201
19 - COSTS Costs to be Allocated 202
19 - ALLOCATIONS 19.1 IT/Mailroom and Duplication, GIS, ERP and Desktop - Citywide Mailroom/Dupl. 203 19 - SUMMARY Allocation Summary 206
0001-907, 908- Non-Departmental
20 - EXP Departmental Expense Detail 209
20 - COSTS Costs to be Allocated 211
20 - ALLOCATIONS 20.1 Non-Departmental - Compensated Leave & Retiree Benefits 212 20 - ALLOCATIONS 20.2 Non-Departmental - Citywide Support Services 215 20 - ALLOCATIONS 20.3 Non-Departmental - Civic Center Rent Allocation 218 20 - ALLOCATIONS 20.4 Non-Departmental - Civic Center/Plaza Security Services 221 20 - SUMMARY Allocation Summary 224

WORKSPACES
Series Purpose
C Central Summary of Allocation Factor Data 227
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Contents

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures Total
Allocable Budget Unit Allocable Cost Pool Expense ¹ Allocation Basis BLDG Building Use 1.1 Building Depreciation 991,129$ FY 21-22 Building Depreciation per Fund/Department Subtotal Building Use 991,129$
EQUIP Equipment Use 2.1 Equipment Depreciation 634,501 FY 21-22 Equipment Depreciation per Fund/Department Subtotal Equipment Use 634,501$
0001-131 City Manager's Office 3.1 System-wide Support A 312,127 FY 21-22 Total FTEs per Fund/Department 0001-131 City Manager's Office 3.2 System-wide Support B 312,127 Not Allocated - General Governmental Expense 0001-131 City Manager's Office 3.3 System-wide Support C 312,127 FY 21-22 Modified Total Direct Cost per Fund/Department Subtotal City Manager's Office 936,380$
0001-141 City Clerk 4.1 System-wide Support A 254,560 FY 21-22 Total FTEs per Fund/Department 0001-141 City Clerk 4.2 System-wide Support B 378,380 Not Allocated - General Governmental Expense 0001-141 City Clerk 4.3 System-wide Support C 254,560 FY 21-22 Modified Total Direct Cost per Fund/Department Subtotal City Clerk 887,500$
0001-151 City Attorney 5.1 System-wide Support A 722,303 FY 21-22 Total FTEs per Fund/Department 0001-151 City Attorney 5.2 System-wide Support B 722,303 FY 21-22 Total Council Agendas 0001-151 City Attorney 5.3 System-wide Support C 722,303 FY 21-22 Modified Total Direct Cost per Fund/Department Subtotal City Attorney 2,166,910$
0001-171 Finance Administration 6.1 Citywide Financial Services 852,298 FY 21-22 Modified Total Direct Cost per Fund/Department Subtotal Finance Administration 852,298$
0001-172 Accounting 7.1 System-wide Support A 1,053,073 FY 21-22 Modified Total Direct Cost per Fund/Department 0001-172 Accounting 7.2 System-wide Support B 351,024 FY 21-22 Total Revenues Received per Fund/Department Subtotal Accounting 1,404,097$
0001-173 Budget/Operating 8.1 Citywide Budget Services 436,816 FY 21-22 Modified Total Direct Cost per Fund/Department Subtotal Budget/Operating 436,816$
0001-174 Payroll 9.1 Citywide Payroll Services 374,205 FY 21-22 Total FTEs per Fund/Department Subtotal Payroll 374,205$
0001-175 Treasury/Cash Management 10.1 Citywide Support Services 753,579 FY 21-22 Total Revenues Received per Fund/Department 0001-175 Treasury/Cash Management 10.2 Investment Management 39,662 Not Allocated Subtotal Treasury/Cash Management 793,241$
0001-176 Accounts Payable 11.1 Citywide Accounts Payable Services 104,790 FY 21-22 Total Accounts Payable Invoices per Fund/Department Subtotal Accounts Payable 104,790$
0001-177 Rev Collection 12.1 Citywide Revenue Collection Services 908,759 FY 21-22 Total Revenues Received per Fund/Department Subtotal Rev Collection 908,759$
0001-178 Purchasing 13.1 Citywide Purchasing Services 394,386 FY 21-22 Total PO's per Fund/Department Subtotal Purchasing 394,386$

ALLOCATION INVENTORY
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Allocation 2

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures Total
Allocable Budget Unit Allocable Cost Pool Expense ¹ Allocation Basis

ALLOCATION INVENTORY
0001-181 Human Resources 14.1 System-wide Support A 1,029,201 FY 21-22 Total FTEs per Fund/Department 0001-181 Human Resources 14.2 System-wide Support B 1,029,201 FY 21-22 Total Salaries and Benefits per Fund/Department Subtotal Human Resources 2,058,402$
0001-232 Facility Maintenance and Administration 15.1 Citywide Facility Maintenance Services 3,952,985 FY 21-22 Total Building Square Footage 0001-232 Facility Maintenance and Administration 15.2 City Infrastructure Maintenance 5,252,647 Not Allocated Subtotal Facility Maintenance and Administration 9,205,631$ 0001-235 Equipment Services/Fleet Services 16.1 Citywide Fleet Services 3,438,354 FY 21-22 Total FTEs per Fund/Department Subtotal Equipment Services/Fleet Services 3,438,354$
0001-261 Information Technology Administration 17.1 IT Administration 2,044,558 FY 21-22 Number of IT Units per Fund/Department Subtotal Information Technology Administration 2,044,558$ 0001-262 Telecommunications 18.1 Citywide Telecomms Support 2,009,322 FY 21-22 Total FTEs per Fund/Department Subtotal Telecommunications 2,009,322$
0001-263 IT/Mailroom and Duplication, GIS, ERP and Desktop19.1 Citywide Mailroom/Dupl. 151,210 FY 21-22 IT/Mailrm & Dup Costs Subtotal IT/Mailroom and Duplication, GIS, ERP and Desktop 151,210$ 0001-907, 908 Non-Departmental 20.1 Compensated Leave & Retiree Benefits 7,272,550 FY 21-22 Salaries and Benefits per Fund/Dept (General Fund Only) 0001-907, 908 Non-Departmental 20.2 Citywide Support Services 1,887,081 FY 21-22 Modified Total Direct Cost per Fund/Department 0001-907, 908 Non-Departmental 20.3 Civic Center Rent Allocation 3,135,357 FY 21-22 Civic Center/Plaza FTE per Fund/Department, GF Only 0001-907, 908 Non-Departmental 20.4 Civic Center/Plaza Security Services 305,615 FY 21-22 Civic Center/Plaza FTE per Fund/Department, All Funds Subtotal Non-Departmental 12,600,602$
Grand Total 42,393,091$
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Allocation 2

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
0001-101-

OFFICE OF

THE MAYOR
0001-105-

COUNCIL/CITY

COUNCIL DIV
0001-121-
POLICE

COMMISSION
DIV
0001-132- CM-
SPCIAL

PROJS/ENVIR

ONMENTAL
0001-163- GF-

PLN/CODE

ENFORCEMEN

T (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
BLDG Building Use -$ -$ -$ -$ -$ 153,424$ -$ -$ -$ EQUIP Equipment Use ² - 2,628 - - - 169,868 - - - 0001-131 City Manager's Office 2,708 6,773 558 0 5,473 169,782 10 960 737 0001-141 City Clerk 2,094 5,238 432 0 4,232 131,299 8 742 570 0001-151 City Attorney 166,018 13,779 1,136 0 11,133 389,135 21 1,952 1,499 0001-171 Finance Administration 2,576 2,286 288 0 6,714 247,410 31 1,493 2,214 0001-172 Accounting 2,545 2,583 289 0 6,567 280,304 31 2,288 2,166 0001-173 Budget/Operating 1,106 981 124 0 2,883 106,229 13 641 951 0001-174 Payroll 2,170 7,054 543 - 3,798 102,555 - 543 - 0001-175 Treasury/Cash Management 56 766 17 - - 84,500 - 1,824 - 0001-176 Accounts Payable 147 696 16 - 1,083 9,424 - 337 - 0001-177 Rev Collection 79 1,087 25 - - 119,945 - 2,590 - 0001-178 Purchasing 684 2,736 - - 1,368 40,701 - 342 - 0001-181 Human Resources 10,914 23,049 2,001 0 22,155 639,204 - 3,049 3,698 0001-232 Facility Maintenance and Administration - 67,073 5,981 - - 677,681 - - - 0001-235 Equipment Services/Fleet Services 19,465 63,262 4,866 - 34,064 919,732 - 4,866 - 0001-261 Information Technology Administration 10,283 41,130 - - 34,961 421,587 176,861 10,283 - 0001-262 Telecommunications 9,642 31,336 2,410 - 16,873 455,577 - 2,410 - 0001-263 IT/Mailroom and Duplication, GIS, ERP and Desktop 1,489 285 - - - - - - - 0001-907, 908 Non-Departmental 94,951 210,065 4,497 0 97,197 3,020,981 48 13,882 29,957 Allocated Costs 326,927$ 482,810$ 23,183$ 0$ 248,500$ 8,139,336$ 177,024$ 48,203$ 41,792$ Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated.

Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 0001-196- GF-

POLICE/REGU
LATORY
0001-197-
CAD

DISPATCH

SYST/COMM

POL DIV
0001-199- GF-

PARKING

ENFORCEMEN
T DIV
0001-201- GF-

FIRE/ADMIN
DIV
0001-202- GF-

FIRE/SUPRES
SN DIV
0001-203- GF-
FIRE

PREVENTION
DIV
0001-204- GF-
FIRE/

SUPPORT DIV
0001-205- GF-

FIRE/TRAININ
G DIV
0001-206- GF-
FIRE/OF. OF

EMS DIV
-$ -$ -$ 52,644$ -$ -$ -$ -$ -$ - - - 74,402 - - - - - 1,320 17,447 772 2,747 82,322 6,573 314 1,075 1,151 1,021 13,493 597 2,125 63,662 5,083 243 831 890 2,684 35,492 1,570 12,884 167,450 13,371 639 2,186 2,342 2,575 16,288 929 2,695 133,351 10,019 944 1,839 679 2,520 15,930 908 2,651 130,421 10,050 2,013 1,849 674 1,106 6,994 399 1,157 57,256 4,302 405 790 292 543 14,108 543 2,170 44,495 3,798 - 543 1,085 4 - - 33 - 554 2,402 112 20 38 283 - 60 - 370 1,105 22 5 6 - - 46 - 786 3,410 159 29 - 1,026 - 684 - 1,368 6,156 - - 5,573 70,064 3,322 10,544 336,309 25,258 - 4,552 4,239 - - - 44,875 414,420 - - - - 4,866 126,524 4,866 19,465 399,037 34,064 - 4,866 9,733 6,170 - 8,226 47,300 - - 32,904 6,170 - 2,410 62,672 2,410 9,642 197,658 16,873 - 2,410 4,821 - - - - - 10,746 - - - 33,665 259,926 28,439 92,483 1,774,118 218,882 1,460 25,199 10,853 64,501$ 640,248$ 52,981$ 378,607$ 3,800,498$ 362,098$ 51,997$ 52,602$ 36,813$ Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 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&LNDSK

P/PRKS (S-
DIV)
0001-234- IT
GIS
0001-237- GF-

I&M/ABATEME

NT SVCS (DIV)
0001-238- GF-

I&M/CODE

ENFORCEMEN

T (DIV)
0001-239- GF-

I&M/PROP/ASS

ETS MNGT
(DIV)
0001-241- GF-

LIB&CL SVC/L-

ADM DIV
-$ -$ 72,806$ 25,923$ -$ -$ -$ -$ 38,930$ - - 157,665 - - - - - - 9,973 19 4,548 22,198 19,316 12,798 462 1 25,844 7,713 15 3,517 17,168 14,939 9,898 358 1 19,988 20,289 38 138,146 45,158 39,295 26,036 941 2 52,577 6,342 57 5,326 20,835 14,957 9,270 - 3 15,118 6,415 107 5,408 32,450 16,266 10,161 - 5 15,197 2,723 24 2,287 8,946 6,422 3,980 - 1 6,491 9,224 - 3,256 17,906 16,821 11,395 543 - 24,418 469 113 439 26,614 3,610 2,413 - 4 906 375 71 1,197 6,094 1,719 745 - 71 696 666 160 623 37,777 5,124 3,425 - 6 1,286 684 - 5,814 18,812 2,736 2,736 - - 2,736 36,943 - 17,716 78,896 73,515 47,132 1,436 - 94,663 - - 40,893 77,310 68,355 - - - 320,158 82,727 - 29,198 160,588 150,855 102,192 4,866 - 218,984 24,678 - 75,680 24,678 - - - - 8,226 40,978 - 14,463 79,545 74,724 50,620 2,410 - 108,471 - - - - - 31,269 - - 150 328,689 88 154,341 258,185 648,732 136,071 - 5 845,034 578,890$ 691$ 733,325$ 959,084$ 1,157,389$ 460,144$ 11,017$ 99$ 1,799,875$ Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 0001-242- GF-
LS/REF

SVCS(S-DIV)
0001-243- GF-
LIB&CL

SVCS/LEAP
DIV
0001-244- GF-

LIB&CL SVC/P-

ART DIV
0001-251- GF-

RECREATION

ADM DIV
0001-253-

CM&NB/BOOK

ER T CTR (S-
DIV)
0001-255- GF-
CM

TRANSPORTA
TN

OPERATIONS
0001-254- GF-

REC/SPCL

EVENTS (S-
DIV)
0001-256-

RECREATION

SVCS/AQUATI
CS
0001-257-

RECREATIO
N

SVCS/CONV

ENTION CTR
-$ -$ -$ 271,077$ 34,023$ -$ -$ 107,310$ -$ - - - 8,631 - - - - - 687 4,667 - 10,596 27,431 1,319 4,728 22,247 2,523 531 3,609 - 8,195 21,217 1,020 3,657 17,207 1,951 1,397 9,494 - 96,947 55,809 2,683 9,618 45,262 5,133 2,063 4,294 - 8,212 5,996 1,184 3,088 1,537 2,022 3,973 4,212 - 8,636 6,400 1,158 3,276 1,587 2,046 886 1,844 - 3,526 2,575 508 1,326 660 868 - 3,798 - 9,224 29,844 1,085 4,341 25,503 2,170 4,310 27 - 1,334 1,180 - 563 186 151 4,244 98 - 1,007 1,159 185 299 267 49 6,117 39 - 1,893 1,675 - 799 264 215 14,023 684 - 2,736 2,736 1,026 2,052 1,368 - - 18,396 - 40,505 88,683 4,489 17,616 70,557 9,775 - 26,163 186,268 275,369 360,958 - 135,582 64,083 341,776 - 34,064 - 82,727 267,647 9,733 38,930 228,716 19,465 76,091 106,939 - 236,500 - - - - - - 16,873 - 40,978 132,575 4,821 19,284 113,292 9,642 1,584 - - 9,083 696 2,152 127 180 - 3,191 160,793 - 128,111 78,703 13,429 48,715 24,206 32,035 119,097$ 395,994$ 186,268$ 1,245,286$ 1,119,306$ 44,793$ 294,000$ 724,431$ 429,821$ Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 0001-259-

RECREATIO
N

SVCS/PLUN
GE
0001-260-

RECREATI
ON

SVCS/CITIE

S OF SRVC
0001-291-
GF-

ADMINIST
RATIVE

SERVICES
0001-292-

GF-STREET

SWEEPING
0001-361-

GF ECON
DEV/SP
PRJ-

ENVIRONM
NTL
0001-362-

GF ECON
DEV/SP
PRJ-

ENVIRONM
NTL
0001-364-

GF-ECON

DEV/PUBLI

C 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
118,576$ 221$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 8,655 21,464 - - - - - - - - - 470 1,358 462 - 2,951 1,996 1,413 1,290 2,066 22 - 363 1,051 358 - 2,283 1,543 1,092 997 1,598 17 - 955 2,763 941 - 64,372 4,060 2,873 2,624 4,202 45 - 1,410 1,302 - - 1,920 1,827 2,853 2,485 2,037 67 - 1,431 1,508 - - 1,877 1,787 2,791 2,430 1,992 104 - 606 559 - - 824 784 1,225 1,067 875 29 - - 1,085 543 - 2,713 1,628 543 543 1,628 - - 113 516 - - - - - - - 85 - 174 207 - - 316 381 212 256 92 11 - 161 733 - - - - - - - 121 - 1,368 7,183 - - 2,052 2,736 7,525 2,394 1,026 684 - 2,826 4,675 1,436 - 9,228 6,303 2,963 4,967 8,355 - - - - - - - - - - - - - - 9,733 4,866 - 24,332 14,599 4,866 4,866 14,599 - - - - - - 8,226 22,622 4,113 4,113 - - - - 4,821 2,410 - 12,052 7,231 2,410 2,410 7,231 - - 541 361 - - 946 8,634 - - 598 - - 22,459 14,945 - - 17,643 57,548 15,367 29,176 32,178 104 - 160,107$ 74,485$ 11,017$ -$ 151,734$ 133,678$ 50,246$ 59,619$ 78,477$ 1,289$ -$ Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 1002-

STATE GAS
TAX
1003-

TRANSPOR
TATION

OPERATIO
NS
1004-
ASSET

SEIZURE
FUND
1005-

LIBRARY
FUND
1006-

OUTSIDE
FUNDED
SVCS -
GRANTS
1007-

EMERGENC
Y MED
SERV
1009-
VEOLIA

MITIGATIO
N
1010-
N.RICHMOND
WASTE
1012-

HILLTOP

LANDSCAPE

MAINT DIST
1013- FIRE
DEPT
HAZMAT
GRANT
1015-
MARINA
BAY

LNDSCP&LI

GHTDIST
FD
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - - 3,744 2,748 - 222 3,355 181 - 163 7,530 6 5,320 2,895 2,126 - 172 2,594 140 - 126 5,824 5 4,114 7,615 5,591 - 451 6,823 368 - 332 15,318 13 10,822 11,245 2,699 - 667 10,075 544 - 490 4,559 19 4,866 15,078 2,639 17 1,386 14,114 1,247 - 492 5,711 74 7,834 4,828 1,159 - 286 4,326 233 - 210 1,957 8 2,089 - 2,170 - - - - - - 7,054 - 4,341 8,993 - 38 1,618 9,391 1,577 - 28 2,762 124 6,779 1,186 577 5 658 1,578 283 - 103 930 27 1,415 12,766 - 54 2,296 13,330 2,238 - 39 3,921 176 9,622 2,394 1,026 - 1,026 9,919 2,052 - 342 2,052 - 2,052 - 10,179 - 338 - - - - 26,400 - 18,912 - 14,355 - - - - - - - - - - 19,465 - - - - - - 63,262 - 38,930 - 14,396 - - - - - - 6,170 - 4,113 - 9,642 - - - - - - 31,336 - 19,284 - 204 - 22,890 - - - 1,122 - - - 17,392 4,174 - 1,031 15,582 841 - 758 7,050 29 7,526 88,136$ 93,149$ 115$ 33,041$ 91,088$ 9,704$ -$ 4,206$ 191,836$ 480$ 148,019$ Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 1017-

CHEVRON

MODERNIZ

ATN PROJ
& CIA
1018- RENT

CONTROL
1019- SBI

RMRA CAP

IMPROVEMEN
T
1050- CR-

PLANNING &

BUILDING
1053- CODE

ENFORCEME
NT-CR
1054-

ENGINEERING
GRANTS
1055-

ENCROACH
MENTS
SVCS
1200- COR

HOUSING

ADMINISTRATI
ON 1201- CDBG
1202- HOME

PROGRAM
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - 7,471 10,071 936 22,146 - 292 4,479 1,753 565 - 5,776 7,788 724 17,126 - 226 3,464 1,356 437 - 15,193 22,918 1,904 45,048 - 594 9,113 3,566 1,148 - 22,437 9,412 2,812 31,789 - 877 2,342 1,097 1,696 - 23,611 10,208 2,751 41,426 - 41,245 2,290 1,264 2,618 - 9,634 4,041 1,208 13,649 - 377 1,006 471 728 - - 8,139 - 13,565 - - 4,341 1,628 - - 3,674 2,211 - 22,787 - 89,037 - 421 2,116 - 729 979 337 4,385 - 647 196 305 92 - 5,216 3,139 - 32,345 - 126,384 - 598 3,003 - 24,626 5,130 3,078 26,678 - 4,446 - 2,052 1,368 342 - 38,249 - 69,467 - - 16,227 5,161 83 - - - - 66,612 - 77,720 - - - - - 72,995 - 121,658 - - 38,930 14,599 - - - 43,187 - 135,730 - - 40,308 10,283 - - - 36,157 - 60,261 - - 19,284 7,231 - - 4,545 9,499 - 10,135 - - - - - - 34,701 28,774 4,350 72,861 - 1,356 3,622 4,541 2,623 - 157,613$ 312,897$ 18,101$ 807,670$ -$ 343,201$ 145,603$ 56,326$ 16,477$ 342$ Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 1203-

NEIGHBORHO
OD

STABILIZATIO
N
1205-

EMPLOYME
NT &

TRAINING
1207-

NEIGHBORH
OOD

STAB(CITY)
1208-

SUCCESSOR

HOUSING
AGNCY
1209-
CAL-
HOME
1301-

HOUSING/R
ENTAL

ASSISTANC
E PROG
1302-

HOUSNG IN

LIEU FEE -

DEVELOPER
1303- KIDS
FIRST

INITIATIVE
1304-

EMERGENCY
OPE &

DISASTR
RECVRY
1305- PUBLIC
ART
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - 68 16,482 5 137 1 - 490 1,916 79 214 53 12,747 4 106 1 - 379 1,482 61 165 139 33,528 11 279 2 - 997 3,897 160 434 205 21,724 16 412 3 - 1,472 2,976 236 641 241 29,016 35 403 3 - 2,324 2,911 231 627 88 9,327 7 177 1 - 632 1,278 101 275 - 10,852 - - - - - 1,085 - - 90 17,128 42 - - - 1,949 - - - 33 3,243 11 - - - 103 234 359 114 128 24,313 59 - - - 2,767 - - - 684 15,391 342 342 - - 342 5,472 342 5,814 355 52,237 - 1,371 - - 532 2,873 408 - 21,788 269,875 - 13,671 - - - - - - - 97,326 - - - - - 9,733 - - - 123,391 - - - - - - - - - 48,209 - - - - - 4,821 - - - - - - - - - - - - 317 52,555 25 637 5 - 2,277 4,603 365 992 24,189$ 837,346$ 558$ 17,535$ 15$ -$ 14,266$ 43,280$ 2,343$ 9,278$ Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 1306-

AMERICAN
RESCUE

PLAN ACT
2001-

GENERAL

CAPITAL FUND
2002-

MEASURE J
2110- IMPACT

FEE - PARK
2111- PF IMP
FEES-

TRAFFIC/ROA
D-ENG
2113-

IMPACT FEE -
FIRE
2114-
IMPACT
FEE -
POLICE
2115-
IMPACT
FEE -

COMM/AQU
ATC
2116-

IMPACT FEE -

PARKS/OPEN
-$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - 695 165 2,209 24 700 156 7 16 4 537 128 1,708 18 541 121 6 13 3 59,780 335 4,492 48 1,424 317 15 33 7 2,087 495 6,633 71 2,103 469 22 49 11 2,041 1,236 12,130 109 3,048 585 21 74 10 896 213 2,848 30 903 201 9 21 5 - - - - - - - - - - 1,657 12,440 89 2,185 279 - 59 - 60 120 359 5 163 16 - 5 - - 2,352 17,658 126 3,102 396 - 83 - 3,078 3,420 2,394 342 2,736 3,078 - 342 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,227 766 10,258 109 3,252 725 34 75 16 72,401$ 10,887$ 73,128$ 972$ 20,157$ 6,344$ 114$ 770$ 55$ Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 2117-

IMPACT FEE
- LIBRARY
2119-

IMPACT FEE
- STORM

DRAINAGE
2120-

IMPACT FEE -

WASTEWATE
R
2125-
IRON

TRIANGLE/
EPA

PROGRAM
S
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-

WASTEWAT
ER
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - 10 6 9 28 - 538 373 6,676 9,908 32,540 8 4 7 21 - 416 288 5,162 7,661 25,161 21 11 19 56 - 1,094 759 13,578 20,150 66,180 31 17 28 83 - 1,616 1,120 20,051 26,978 86,617 59 16 1,395 81 - 1,580 1,096 19,611 27,910 199,983 13 7 12 36 - 694 481 8,609 11,584 37,190 - - - - - - - - 1,085 4,341 63 - 3,015 - - - - - 3,359 254,117 38 - 33 5 - - - - 1,366 4,021 90 - 4,279 - - - - - 4,768 360,708 342 - 342 342 - - - - 12,655 19,154 - - - 266 - - - - 6,324 24,868 - - - - - 657,747 - - - - - - - - - - - - 9,733 38,930 - - - - - - - - 10,283 79,587 - - - - - - - - 4,821 19,284 - - - - - - - - - 3,382 48 26 44 129 - 2,499 1,733 31,011 41,724 141,543 723$ 88$ 9,185$ 1,049$ -$ 666,183$ 5,851$ 104,698$ 200,308$ 1,397,605$ Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 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
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - 383 2,259 3,192 - 363 15 4,180 1,911 375 309 296 1,746 2,468 - 281 11 3,232 1,478 290 239 778 4,593 6,493 - 739 30 8,501 3,888 762 629 1,149 6,783 4,030 - 1,091 44 8,386 2,963 1,126 929 1,124 9,671 4,777 - 1,642 439 12,549 4,477 1,101 909 493 2,913 1,730 - 469 19 3,601 1,272 483 399 - - 2,170 - - - 1,628 1,085 - - - 6,695 1,842 - 1,267 872 9,585 3,481 - - - 522 762 - 125 98 3,401 2,780 - - - 9,503 2,615 - 1,798 1,238 13,606 4,941 - - 342 2,394 2,052 - 3,762 - 11,971 10,261 - - - 447 13,278 - - 142 7,532 4,736 103 - - - - - - - - - - - - - 19,465 - - - 14,599 9,733 - - - 10,077 146,013 24,678 - - - - - - - - 9,642 - - - 7,231 4,821 - - - - - - - - - - - - 1,777 10,491 6,233 - 1,688 68 12,969 4,582 1,741 1,437 6,341$ 68,094$ 226,764$ 24,678$ 13,226$ 2,976$ 122,970$ 62,409$ 5,981$ 4,852$ Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 4408- RHA-

RICHMOND

VILLAGE
THREE
4501- RHA-

CENTRAL

OFFICE COST
CNTR
4502-
RHA-

HOUSING
(RAD)

CORPORA
TION
5001-

INSURANCE

RESERVES
5003-

EQUIPMENT

SERVICES
5008-

COMPENS
ATED

ABSENCES
6001-

GENERAL

TRUST &
AGENCY
6004-

COMMISSION

ON AGING
6005-
SEAVER

GALLERY
TRUST
FUND
6007-
SENIOR
TRUST

DEPOSIT
6047-
CERTBT
PLAN
FUND
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - - 144 2,348 0 49,760 3,628 3,781 - 3 - 29 467 111 1,816 0 38,475 2,805 2,923 - 3 - 22 361 292 4,777 0 101,198 7,378 7,689 - 7 - 58 950 431 1,497 0 142,499 10,896 11,354 - 10 - 86 1,402 422 1,690 0 177,154 12,104 11,105 - 21 190 389 1,372 185 643 0 61,184 4,678 4,875 - 4 - 37 602 - 2,170 - 2,713 - - - - - - - - 498 - 83,300 3,190 - - 25 419 673 - - 1,719 - 1,164 131 - - 22 - 582 - - 707 - 118,241 4,528 - - 35 594 956 - - - - 12,655 1,710 - - - - 342 - - 7,706 - 16,573 - 23,177 - - - - 2,810 - - - - - - - - - - - - 19,465 - 24,332 - - - - - - - - - - 2,057 - - - - - - - - 9,642 - 12,052 - - - - - - - - - - - - - - 4,768 - 559 - 667 6,107 0 220,385 16,851 17,560 - 15 - 133 2,169 2,252$ 60,788$ 0$ 1,063,742$ 67,900$ 82,464$ -$ 4,913$ 1,202$ 3,866$ 10,132$ Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 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-

REASSESSME

NT DISTRICT
2003-1
6101- SA-

PROPERTY

TAX TRUST
FUND
6102- SA-

ADMINISTRAT
ION
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - 11,504 1,405 4,278 11,110 543 181 282 - - 460 8,895 1,086 3,308 8,593 420 140 218 - - 355 23,396 2,857 8,702 22,602 1,105 368 574 - - 935 34,550 4,220 1,736 5,589 242 544 847 - - 1,381 33,791 4,127 1,698 5,467 237 532 829 - - 1,565 14,835 1,812 745 2,400 104 233 364 - - 593 - - 4,341 10,852 543 - - - - - - - - - - - - - - 473 - - - - - - - - - 963 - - - - - - - - - 671 - - - - - - - - - 2,052 69,320 - 15,035 39,402 1,930 - - - - 1,949 - - - - - - - - - - - - 38,930 97,326 4,866 - - - - - - - - - - - - - - - - - 19,284 48,209 2,410 - - - - - - - - - - - - - - - 53,434 6,526 2,684 8,644 374 841 1,311 - - 2,135 249,724$ 22,032$ 100,742$ 260,195$ 12,774$ 2,839$ 4,425$ -$ -$ 13,532$ Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 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
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - 359 - 8 551 479 241 1 3 737 - 278 - 6 426 370 186 1 2 570 - 731 - 17 1,121 974 490 1 6 1,499 - 1,080 - 25 1,655 1,438 724 2 9 2,213 - 1,929 - 24 1,619 1,407 708 2 11 2,165 - 464 - 11 711 618 311 1 4 950 - - - - - - - - - - - 1,925 - - - - - - 6 - - 370 - - - - - - 5 - - 2,732 - - - - - - 8 - - 2,394 - - - - - - - - - 463 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,670 - 38 2,560 2,225 1,120 3 14 3,423 - 14,394$ -$ 130$ 8,642$ 7,511$ 3,780$ 10$ 68$ 11,557$ -$ Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated. 6403- SA-
DS
LOANS

PAYABLE
6404- SA-
DS 2021A
NON-

TAXABLE
BONDS
is new
6405- SA-DS
2021B

TAXABLE
BONDS is
new
6996-

SUCCESS
OR

AGENCY -
GLTDAG
9102-

CITY OF

RICHMON
D -
GFAAG

AO- ALL
OTHER
-$ -$ -$ -$ -$ -$ - - - - - - 897 975 27 169 19,632 - 694 754 21 131 15,179 - 1,824 1,983 55 344 39,925 - 2,694 2,928 82 508 58,960 - 2,635 2,864 80 497 57,665 5,755 1,157 1,257 35 218 25,315 - - - - - - - - - - - - 12,687 - 5 5 - - 6,611 - - - - - 18,009 - 342 342 - - 1,026 - - - - - - - - - - - 111,316 - - - - - - - - - - - 154,239 - - - - - - - - - - - - 4,166 4,529 126 785 91,186 - 14,067$ 15,637$ 774$ 2,651$ 307,862$ 309,642$ Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Allocation 3

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

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
Allocated Costs
Notes
Costs associated with General Government activities, investment management, and facilities maintenance direct services are not allocated.

Subtotal Direct Billed Unallocated ³ Total
874,933$ -$ -$ 874,933$ 443,314 - - 443,314 753,534 - 436,873 1,190,408 582,731 - 501,710 1,084,442 2,067,807 - - 2,067,807 1,146,433 - - 1,146,433 1,442,527 - - 1,442,527 492,237 - - 492,237 436,264 - - 436,264 708,289 - 49,465 757,754 77,501 - - 77,501 1,005,386 - - 1,005,386 355,367 - - 355,367 2,283,863 - - 2,283,863 4,340,031 - 6,260,888 10,600,919 3,912,510 - - 3,912,510 2,192,250 - - 2,192,250 1,938,009 - - 1,938,009 125,945 - - 125,945 9,965,222 - - 9,965,222 35,144,154$ -$ 7,248,937$ 42,393,091$ Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Allocation 3

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

INDIRECT COST RATES
Receiving Central Service Indirect Cost Indirect Cost
Departments Cost [1] Rate Base [2] Rates
Citywide Indirect Rate 34,493,521$ 118,443,395$ 29% [1] Expenses Allocated to all receiving departments
[2] Salary, Wages, and Benefits expenses less indirect central service departments [3] Rate should be applied to salary and benefit costs
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
Indirect Rate

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures BLDG- Building Use
Expense Type $
Straight Line Depreciation Amount
Building Depreciation Allowance 991,129$ D 991,129$ Subtotal 991,129$ 991,129$
DEPARTMENTAL EXPENDITURES 991,129$ 991,129$
Reallocation of Incoming Costs
First Allocation -$ 991,129$
Unallocated Costs -$ -$
Subtotal of First Allocation -$ 991,129$ Second Allocation -$ -$
Unallocated Costs -$ -$
Subtotal of Second Allocation -$ -$
TOTAL FUNCTIONAL COSTS 991,129$ 991,129$
Spread
Method

DEPARTMENTAL EXPENSE DETAIL
Building
Depreciation
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
1 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures BLDG- Building Use First Second
Allocation Allocation Total
Departmental Expenditures $ 991,129 $ 991,129 Incoming Costs
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 - - Total Incoming Costs $ - $ - $ - Total Costs to be Allocated $ 991,129 $ - $ 991,129

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

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 Building Depreciation 1.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - - 0001-131- City Manager's Office - 0.000% - - - - 0001-141- City Clerk - 0.000% - - - - 0001-151- City Attorney - 0.000% - - - - 0001-171- Finance Administration - 0.000% - - - - 0001-172- Accounting - 0.000% - - - - 0001-173- Budget/Operating - 0.000% - - - - 0001-174- Payroll - 0.000% - - - - 0001-175- Treasury/Cash Management - 0.000% - - - - 0001-176- Accounts Payable - 0.000% - - - - 0001-177- Rev Collection - 0.000% - - - - 0001-178- Purchasing - 0.000% - - - - 0001-181- Human Resources - 0.000% - - - - 0001-232- Facility Maintenance and Administration 115,851 11.689% 115,851 115,851 - 115,851 0001-235- Equipment Services/Fleet Services - 0.000% - - - - 0001-261- Information Technology Administration 345 0.035% 345 345 - 345 0001-262- Telecommunications - 0.000% - - - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - 0.000% - - - - 0001-907, 908- Non-Departmental - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR - 0.000% - - - - 0001-105- COUNCIL/CITY COUNCIL DIV - 0.000% - - - - 0001-121- POLICE COMMISSION DIV - 0.000% - - - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-191- GF-POLICE ADMIN DIV 153,424 15.480% 153,424 153,424 - 153,424 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION - 0.000% - - - - 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 52,644 5.312% 52,644 52,644 - 52,644 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV - 0.000% - - - - 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV - 0.000% - - - - 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - 0.000% - - - - 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 72,806 7.346% 72,806 72,806 - 72,806 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 25,923 2.616% 25,923 25,923 - 25,923 0001-234- IT GIS - 0.000% - - - - 0001-237- GF-I&M/ABATEMENT SVCS (DIV) - 0.000% - - - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 38,930 3.928% 38,930 38,930 - 38,930 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV - 0.000% - - - - 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 271,077 27.350% 271,077 271,077 - 271,077 0001-253- CM&NB/BOOKER T CTR (S-DIV) 34,023 3.433% 34,023 34,023 - 34,023 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) - 0.000% - - - - 0001-256- RECREATION SVCS/AQUATICS 107,310 10.827% 107,310 107,310 - 107,310 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - BLDG- Building Use
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
1 - Allocations

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 BLDG- Building Use
0001-259- RECREATION SVCS/PLUNGE 118,576 11.964% 118,576 118,576 - 118,576 0001-260- RECREATION SVCS/CITIES OF SRVC 221 0.022% 221 221 - 221 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-364- GF-ECON DEV/PUBLIC ART DIV - 0.000% - - - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - 0.000% - - - - 0001-371- INTERNAL SERVICES-ADMIN - 0.000% - - - - 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS - 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% - - - - 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
1 - Allocations

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 BLDG- Building Use
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 $ 991,129 100.000% $ 991,129 $ - $ 991,129 $ - $ 991,129 Allocation Basis: FY 21-22 Building Depreciation per Fund/Department Source of Allocation: 1_Fixed Assets_03.08.2023_NBS
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
1 - Allocations

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

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 115,851 115,851 0001-235- Equipment Services/Fleet Services - - 0001-261- Information Technology Administration 345 345 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 153,424 153,424 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 52,644 52,644 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 72,806 72,806 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 25,923 25,923 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 38,930 38,930 0001-242- GF-LS/REF SVCS(S-DIV) - - 0001-243- GF-LIB&CL SVCS/LEAP DIV - - 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 271,077 271,077 0001-253- CM&NB/BOOKER T CTR (S-DIV) 34,023 34,023 0001-255- GF-CM TRANSPORTATN OPERATIONS - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) - - 0001-256- RECREATION SVCS/AQUATICS 107,310 107,310

ALLOCATION SUMMARY
Total
Building
Depreciation
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
1 - Summary

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

ALLOCATION SUMMARY
Total
Building
Depreciation
0001-257- RECREATION SVCS/CONVENTION CTR - - 0001-259- RECREATION SVCS/PLUNGE 118,576 118,576 0001-260- RECREATION SVCS/CITIES OF SRVC 221 221 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 - - 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
1 - Summary

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

ALLOCATION SUMMARY
Total
Building
Depreciation
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 - - 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 $ 991,129 $ 991,129
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
1 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures EQUIP- Equipment Use
Expense Type $
Straight Line Depreciation Amount
Equipment Depreciation Allowance 634,501$ D 634,501$ Subtotal Operating Cost 634,501$ 634,501$
DEPARTMENTAL EXPENDITURES 634,501$ 634,501$
Reallocation of Incoming Costs
First Allocation -$ 634,501$
Unallocated Costs -$ -$
Subtotal of First Allocation -$ 634,501$ Second Allocation -$ -$
Unallocated Costs -$ -$
Subtotal of Second Allocation -$ -$
TOTAL FUNCTIONAL COSTS 634,501$ 634,501$

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Equipment
Depreciation
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
2 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures EQUIP- Equipment Use First Second
Allocation Allocation Total
Departmental Expenditures $ 634,501 $ 634,501 Incoming Costs
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 - - Total Incoming Costs $ - $ - $ - Total Costs to be Allocated $ 634,501 $ - $ 634,501

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

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 Equipment Depreciation 2.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 88,952 14.019% 88,952 88,952 - 88,952 0001-141- City Clerk 11,732 1.849% 11,732 11,732 - 11,732 0001-151- City Attorney - 0.000% - - - - 0001-171- Finance Administration - 0.000% - - - - 0001-172- Accounting - 0.000% - - - - 0001-173- Budget/Operating - 0.000% - - - - 0001-174- Payroll - 0.000% - - - - 0001-175- Treasury/Cash Management - 0.000% - - - - 0001-176- Accounts Payable - 0.000% - - - - 0001-177- Rev Collection - 0.000% - - - - 0001-178- Purchasing - 0.000% - - - - 0001-181- Human Resources - 0.000% - - - - 0001-232- Facility Maintenance and Administration - 0.000% - - - - 0001-235- Equipment Services/Fleet Services - 0.000% - - - - 0001-261- Information Technology Administration 90,503 14.264% 90,503 90,503 - 90,503 0001-262- Telecommunications - 0.000% - - - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - 0.000% - - - - 0001-907, 908- Non-Departmental - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR - 0.000% - - - - 0001-105- COUNCIL/CITY COUNCIL DIV 2,628 0.414% 2,628 2,628 - 2,628 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 169,868 26.772% 169,868 169,868 - 169,868 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION - 0.000% - - - - 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 74,402 11.726% 74,402 74,402 - 74,402 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV - 0.000% - - - - 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV - 0.000% - - - - 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - 0.000% - - - - 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 157,665 24.849% 157,665 157,665 - 157,665 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) - 0.000% - - - - 0001-234- IT GIS - 0.000% - - - - 0001-237- GF-I&M/ABATEMENT SVCS (DIV) - 0.000% - - - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV - 0.000% - - - - 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV - 0.000% - - - - 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 8,631 1.360% 8,631 8,631 - 8,631 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% - - - - EQUIP- Equipment Use
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
2 - Allocations

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 EQUIP- Equipment Use
0001-256- RECREATION SVCS/AQUATICS - 0.000% - - - - 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE 8,655 1.364% 8,655 8,655 - 8,655 0001-260- RECREATION SVCS/CITIES OF SRVC 21,464 3.383% 21,464 21,464 - 21,464 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-364- GF-ECON DEV/PUBLIC ART DIV - 0.000% - - - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - 0.000% - - - - 0001-371- INTERNAL SERVICES-ADMIN - 0.000% - - - - 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS - 0.000% - - - - 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST - 0.000% - - - - 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - 0.000% - - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL - 0.000% - - - - 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING - 0.000% - - - - 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION - 0.000% - - - - 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING - 0.000% - - - - 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
2 - Allocations

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 EQUIP- Equipment Use
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 $ 634,501 100.000% $ 634,501 $ - $ 634,501 $ - $ 634,501 Allocation Basis: FY 21-22 Equipment Depreciation per Fund/Department Source of Allocation: 1_Fixed Assets_03.08.2023_NBS
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
2 - Allocations

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

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 88,952 88,952 0001-141- City Clerk 11,732 11,732 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 90,503 90,503 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 2,628 2,628 0001-121- POLICE COMMISSION DIV - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - - 0001-191- GF-POLICE ADMIN DIV 169,868 169,868 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 74,402 74,402 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 157,665 157,665 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 - - 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 8,631 8,631 0001-253- CM&NB/BOOKER T CTR (S-DIV) - - 0001-255- GF-CM TRANSPORTATN OPERATIONS - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) - - 0001-256- RECREATION SVCS/AQUATICS - -

ALLOCATION SUMMARY
Equipment
Depreciation Total
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
2 - Summary

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

ALLOCATION SUMMARY
Equipment
Depreciation Total
0001-257- RECREATION SVCS/CONVENTION CTR - - 0001-259- RECREATION SVCS/PLUNGE 8,655 8,655 0001-260- RECREATION SVCS/CITIES OF SRVC 21,464 21,464 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 - - 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
2 - Summary

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

ALLOCATION SUMMARY
Equipment
Depreciation Total
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 - - 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 $ 634,501 $ 634,501
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
2 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-131- City Manager's Office
Distribution Percentage 33.33% 33.33% 33.33%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 286,795$ S 95,598$ 95,598$ 95,598$ 400002 - SALARIES & WAGES/Mgmt-Local 21 82,766 S 27,589 27,589 27,589 400003 - SALARIES & WAGES/Local 1021 10,758 S 3,586 3,586 3,586 400006 - SALARIES & WAGES/PT- Temp - S - - - 400041 - OTHER PAY/Shift Differential - S - - - 400048 - OTHER PAY/Bilingual Pay 2,615 S 872 872 872 400049 - OTHER PAY/Auto Allowance 6,000 S 2,000 2,000 2,000 400053 - OTHER PAY/Pension Credits 37,875 S 12,625 12,625 12,625 400058 - OTHER PAY/Bonuses 3,800 S 1,267 1,267 1,267 400063 - OTHER PAY/Severance 183,625 S 61,208 61,208 61,208 400103 - P-ROLL BEN/Medicare Tax-ER Shr 8,399 S 2,800 2,800 2,800 400105 - P-ROLL BEN/Health Insurance Be 43,680 S 14,560 14,560 14,560 400106 - P-ROLL BEN/Dental Insurance 4,564 S 1,521 1,521 1,521 400109 - P-ROLL BEN/Employee Assistance 58 S 19 19 19 400110 - P-ROLL BEN/Professional Dev-Mg 750 S 250 250 250 400111 - P-ROLL BEN/Vision 554 S 185 185 185 400112 - P-ROLL BEN/Life Insurance 1,238 S 413 413 413 400114 - P-ROLL BEN/Long Term Disabilit 2,006 S 669 669 669 400116 - P-ROLL BEN/Unemployment Ins 375 S 125 125 125 400117 - P-ROLL BEN/Personal/Prof Dev 750 S 250 250 250 400121 - P-ROLL BEN/Worker Comp-Clerica 842 S 281 281 281 400122 - P-ROLL BEN/Worker Comp-Prof 19,586 S 6,529 6,529 6,529 400124 - P-ROLL BEN/CON-MEDICL EE Share - S - - -$ 400127 - P-ROLL BEN/OPEB 12,377 S 4,126 4,126 4,126$ 400131 - P-ROLL BEN/CON-OPEB-EE Share - S - - -$ 400149 - P-ROLL BEN/PERS-Misc 45,743 S 15,248 15,248 15,248$ 400151 - P-ROLL BEN/PERS-Misc (UAL) 58,098 S 19,366 19,366 19,366$ Subtotal Personnel Cost 813,254$ 271,085$ 271,085$ 271,085$ Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 9,075$ S 3,025$ 3,025$ 3,025$ 400231 - OFF EXP/Postage & Mailing 1,755 S 585 585 585 400232 - OFF EXP/Printing & Binding 428 S 143 143 143 400233 - OFF EXP/Copying & Duplicating 42 S 14 14 14 400241 - TRAVEL & TRNG/Meal Allowance - S - - - 400242 - TRAVEL & TRNG/Mileage - S - - - 400243 - TRAVEL & TRNG/Conf, Mtng Trng 171 S 57 57 57 400246 - TRAVEL & TRNG/Registration Fee 1,507 S 502 502 502 400261 - DUES & PUB/Membership & Dues 1,400 S 467 467 467 400262 - DUES & PUB/Books & Subs 100 S 33 33 33 400263 - DUES & PUB/Subscription 1,931 S 644 644 644 400283 - ADM EXP/Storage Cost 127 S 42 42 42 400302 - RENTAL EXP/Convention Room Ren - S - - - 400304 - RENTAL EXP/Equipment Rental 1,230 S 410 410 410 400322 - MISC EXP/Misc Exp 1,971 S 657 657 657 400341 - OFF SUPP/Office Supplies 1,877 S 626 626 626 400344 - OFF SUPP/Computer Supplies 326 S 109 109 109 400401 - UTILITIES/Tel & Telegraph 1,002 S 334 334 334 400538 - CONTRACT SVCS/Oth Cntrctl Svcs 148 S 49 49 49 400574 - COST POOL/(ISF)-Gen Liability 100,038 S 33,346 33,346 33,346 400592 - COST POOL/(CON)-Admin Charges (258,011) S (86,004) (86,004) (86,004) Subtotal Operating Cost (134,884)$ (44,961)$ (44,961)$ (44,961)$

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

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-131- City Manager's Office
Distribution Percentage 33.33% 33.33% 33.33%
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
System-wide
Support A
System-wide
Support B
System-wide
Support C
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 258,011 [1] 86,004$ 86,004$ 86,004$ - - - Subtotal Disallowed Costs 258,011$ 86,004$ 86,004$ 86,004$ DEPARTMENTAL EXPENDITURES 936,380$ 312,127$ 312,127$ 312,127$ Reallocation of Incoming Costs
First Allocation 88,952$ 341,777$ 341,777$ 341,777$ Unallocated Costs -$ -$ -$ -$ Subtotal of First Allocation 88,952$ 341,777$ 341,777$ 341,777$ Second Allocation 285,288$ 95,096$ 95,096$ 95,096$ Unallocated Costs -$ -$ -$ -$ Subtotal of Second Allocation 285,288$ 95,096$ 95,096$ 95,096$ TOTAL FUNCTIONAL COSTS 1,310,620$ 436,873$ 436,873$ 436,873$ [1] Admin charges are excluded and re-established through this CAP analysis Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
3 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-131- City Manager's Office First Second
Allocation Allocation Total
Departmental Expenditures $ 936,380 $ 936,380 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use 88,952 - 88,952 0001-131- City Manager's Office 3,184 3,184 0001-141- City Clerk 2,410 2,410 0001-151- City Attorney 27,732 27,732 0001-171- Finance Administration 2,933 2,933 0001-172- Accounting 3,327 3,327 0001-173- Budget/Operating 1,327 1,327 0001-174- Payroll 2,441 2,441 0001-175- Treasury/Cash Management 310 310 0001-176- Accounts Payable 338 338 0001-177- Rev Collection 381 381 0001-178- Purchasing 3,702 3,702 0001-181- Human Resources 13,091 13,091 0001-232- Facility Maintenance and Administration 33,583 33,583 0001-235- Equipment Services/Fleet Services 25,209 25,209 0001-261- Information Technology Administration 14,966 14,966 0001-262- Telecommunications 13,334 13,334 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 4,905 4,905 0001-907, 908- Non-Departmental 132,117 132,117 Total Incoming Costs $ 88,952 $ 285,288 $ 374,240 Total Costs to be Allocated $ 1,025,332 $ 285,288 $ 1,310,620

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

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 System-wide Support A 3.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 6 0.634% 2,168 2,168 2,168 0001-141- City Clerk 4 0.423% 1,445 1,445 405 1,850 0001-151- City Attorney 10 1.057% 3,613 3,613 1,012 4,625 0001-171- Finance Administration 6 0.634% 2,168 2,168 607 2,775 0001-172- Accounting 8 0.846% 2,890 2,890 809 3,700 0001-173- Budget/Operating 3 0.317% 1,084 1,084 303 1,387 0001-174- Payroll 4 0.423% 1,445 1,445 405 1,850 0001-175- Treasury/Cash Management 5 0.529% 1,806 1,806 506 2,312 0001-176- Accounts Payable 2 0.211% 723 723 202 925 0001-177- Rev Collection 15 1.586% 5,419 5,419 1,517 6,937 0001-178- Purchasing 2 0.211% 723 723 202 925 0001-181- Human Resources 14 1.480% 5,058 5,058 1,416 6,474 0001-232- Facility Maintenance and Administration 40 4.228% 14,451 14,451 4,047 18,498 0001-235- Equipment Services/Fleet Services 13 1.374% 4,697 4,697 1,315 6,012 0001-261- Information Technology Administration 4 0.423% 1,445 1,445 405 1,850 0001-262- Telecommunications 5 0.529% 1,806 1,806 506 2,312 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.106% 361 361 101 462 0001-907, 908- Non-Departmental - 0.000% - - - -

RECEIVING BUDGET UNITS -
0001-101- OFFICE OF THE MAYOR 4 0.423% 1,445 1,445 405 1,850 0001-105- COUNCIL/CITY COUNCIL DIV 13 1.374% 4,697 4,697 1,315 6,012 0001-121- POLICE COMMISSION DIV 1 0.106% 361 361 101 462 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 7 0.740% 2,529 2,529 708 3,237 0001-191- GF-POLICE ADMIN DIV 189 19.979% 68,283 68,283 19,120 87,404 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 1 0.106% 361 361 101 462 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 1 0.106% 361 361 101 462 0001-197- CAD DISPATCH SYST/COMM POL DIV 26 2.748% 9,393 9,393 2,630 12,024 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.106% 361 361 101 462 0001-201- GF-FIRE/ADMIN DIV 4 0.423% 1,445 1,445 405 1,850 0001-202- GF-FIRE/SUPRESSN DIV 82 8.668% 29,626 29,626 8,296 37,921 0001-203- GF-FIRE PREVENTION DIV 7 0.740% 2,529 2,529 708 3,237 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.106% 361 361 101 462 0001-206- GF-FIRE/OF. OF EMS DIV 2 0.211% 723 723 202 925 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 17 1.797% 6,142 6,142 1,720 7,862 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 6 0.634% 2,168 2,168 607 2,775 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 33 3.488% 11,922 11,922 3,338 15,261 0001-234- IT GIS 31 3.277% 11,200 11,200 3,136 14,336 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 21 2.220% 7,587 7,587 2,124 9,712 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1 0.106% 361 361 101 462 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 45 4.757% 16,258 16,258 4,552 20,810 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 7 0.740% 2,529 2,529 708 3,237 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 17 1.797% 6,142 6,142 1,720 7,862 0001-253- CM&NB/BOOKER T CTR (S-DIV) 55 5.814% 19,871 19,871 5,564 25,435 0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.211% 723 723 202 925 0001-254- GF-REC/SPCL EVENTS (S-DIV) 8 0.846% 2,890 2,890 809 3,700 0001-256- RECREATION SVCS/AQUATICS 47 4.968% 16,980 16,980 4,755 21,735 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.423% 1,445 1,445 405 1,850 0001-131- City Manager's Office
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
3 - Allocations

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 0001-131- City Manager's Office
0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC 2 0.211% 723 723 202 925 0001-291- GF-ADMINISTRATIVE SERVICES 1 0.106% 361 361 101 462 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 5 0.529% 1,806 1,806 506 2,312 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.317% 1,084 1,084 303 1,387 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.106% 361 361 101 462 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 1 0.106% 361 361 101 462 0001-371- INTERNAL SERVICES-ADMIN 3 0.317% 1,084 1,084 303 1,387 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% 1,445 1,445 405 1,850 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% 4,697 4,697 1,315 6,012 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 8 0.846% 2,890 2,890 809 3,700 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 15 1.586% 5,419 5,419 1,517 6,937 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 25 2.643% 9,032 9,032 2,529 11,561 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 8 0.846% 2,890 2,890 809 3,700 1200- COR HOUSING ADMINISTRATION 3 0.317% 1,084 1,084 303 1,387 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 20 2.114% 7,226 7,226 2,023 9,249 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% 723 723 202 925 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - 3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
3 - Allocations

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 0001-131- City Manager's Office
4001- PORT OF RICHMOND 2 0.211% 723 723 202 925 4003- WASTEWATER 8 0.846% 2,890 2,890 809 3,700 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 4 0.423% 1,445 1,445 405 1,850 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% 1,084 1,084 303 1,387 4405- RHA-NYSTROM VILLAGE 2 0.211% 723 723 202 925 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% 1,445 1,445 405 1,850 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.529% 1,806 1,806 506 2,312 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND 8 0.846% 2,890 2,890 809 3,700 6051- POLICE & FIRE PENSION 20 2.114% 7,226 7,226 2,023 9,249 6052- GARFIELD PENSION FUND 1 0.106% 361 361 101 462 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% $ 341,777 $ - $ 341,777 $ 95,096 $ 436,873 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
3 - Allocations

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 0001-131- City Manager's Office
System-wide Support B 3.2
Total - 0.000% $ - $ - $ - $ - $ - Allocation Basis: Not Allocated - General Governmental Expense Source of Allocation: N/A
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
3 - Allocations

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 0001-131- City Manager's Office
System-wide Support C 3.3

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 836,342 0.297% 1,017 1,017 1,017 0001-141- City Clerk 866,310 0.308% 1,053 1,053 294 1,347 0001-151- City Attorney 2,499,297 0.889% 3,038 3,038 848 3,886 0001-171- Finance Administration 681,134 0.242% 828 828 231 1,059 0001-172- Accounting 1,431,376 0.509% 1,740 1,740 486 2,225 0001-173- Budget/Operating 436,816 0.155% 531 531 148 679 0001-174- Payroll 374,205 0.133% 455 455 127 582 0001-175- Treasury/Cash Management 795,789 0.283% 967 967 270 1,237 0001-176- Accounts Payable 104,790 0.037% 127 127 36 163 0001-177- Rev Collection 916,259 0.326% 1,114 1,114 311 1,425 0001-178- Purchasing 394,386 0.140% 479 479 134 613 0001-181- Human Resources 1,955,746 0.696% 2,377 2,377 663 3,041 0001-232- Facility Maintenance and Administration 8,513,773 3.028% 10,349 10,349 2,888 13,237 0001-235- Equipment Services/Fleet Services 3,438,354 1.223% 4,179 4,179 1,166 5,346 0001-261- Information Technology Administration 1,535,218 0.546% 1,866 1,866 521 2,387 0001-262- Telecommunications 2,009,322 0.715% 2,442 2,442 682 3,124 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 151,210 0.054% 184 184 51 235 0001-907, 908- Non-Departmental 8,714,536 3.099% 10,593 10,593 2,956 13,549

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 551,652 0.196% 671 671 187 858 0001-105- COUNCIL/CITY COUNCIL DIV 489,456 0.174% 595 595 166 761 0001-121- POLICE COMMISSION DIV 61,600 0.022% 75 75 21 96 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 4 0.000% 0 0 0 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,437,858 0.511% 1,748 1,748 488 2,236 0001-191- GF-POLICE ADMIN DIV 52,984,442 18.844% 64,405 64,405 17,974 82,379 0001-192- GF-POLICE-PATROL/CIB 6,703 0.002% 8 8 2 10 0001-193- GF-POLICE/CRIME PREVENTION 319,806 0.114% 389 389 108 497 0001-194- GF-POLICE-COPS GRANT 474,195 0.169% 576 576 161 737 0001-196- GF-POLICE/REGULATORY 551,408 0.196% 670 670 187 857 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,488,210 1.241% 4,240 4,240 1,183 5,423 0001-199- GF-PARKING ENFORCEMENT DIV 198,894 0.071% 242 242 67 309 0001-201- GF-FIRE/ADMIN DIV 577,141 0.205% 702 702 196 897 0001-202- GF-FIRE/SUPRESSN DIV 28,557,907 10.157% 34,714 34,714 9,688 44,401 0001-203- GF-FIRE PREVENTION DIV 2,145,677 0.763% 2,608 2,608 728 3,336 0001-204- GF-FIRE/ SUPPORT DIV 202,187 0.072% 246 246 69 314 0001-205- GF-FIRE/TRAINING DIV 393,802 0.140% 479 479 134 612 0001-206- GF-FIRE/OF. OF EMS DIV 145,485 0.052% 177 177 49 226 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,358,153 0.483% 1,651 1,651 461 2,112 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 12,146 0.004% 15 15 4 19 0001-231- GF-PW ADMIN-DIV 1,140,669 0.406% 1,387 1,387 387 1,773 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 4,462,023 1.587% 5,424 5,424 1,514 6,937 0001-234- IT GIS 3,203,147 1.139% 3,894 3,894 1,087 4,980 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,985,338 0.706% 2,413 2,413 673 3,087 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% 3,936 3,936 1,098 5,034 0001-242- GF-LS/REF SVCS(S-DIV) 441,851 0.157% 537 537 150 687 0001-243- GF-LIB&CL SVCS/LEAP DIV 919,532 0.327% 1,118 1,118 312 1,430 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 1,758,591 0.625% 2,138 2,138 597 2,734 0001-253- CM&NB/BOOKER T CTR (S-DIV) 1,284,159 0.457% 1,561 1,561 436 1,997 0001-255- GF-CM TRANSPORTATN OPERATIONS 253,552 0.090% 308 308 86 394 0001-254- GF-REC/SPCL EVENTS (S-DIV) 661,378 0.235% 804 804 224 1,028 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
3 - Allocations

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 0001-131- City Manager's Office
0001-256- RECREATION SVCS/AQUATICS 329,084 0.117% 400 400 112 512 0001-257- RECREATION SVCS/CONVENTION CTR 432,979 0.154% 526 526 147 673 0001-259- RECREATION SVCS/PLUNGE 302,019 0.107% 367 367 102 470 0001-260- RECREATION SVCS/CITIES OF SRVC 278,830 0.099% 339 339 95 434 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% 500 500 139 639 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 391,194 0.139% 476 476 133 608 0001-364- GF-ECON DEV/PUBLIC ART DIV 611,057 0.217% 743 743 207 950 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 532,200 0.189% 647 647 181 827 0001-371- INTERNAL SERVICES-ADMIN 436,263 0.155% 530 530 148 678 0001-910- GF-NON-DEPT/CITY FESTIVAL 14,351 0.005% 17 17 5 22 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX 2,408,239 0.857% 2,927 2,927 817 3,744 1003- TRANSPORTATION OPERATIONS 577,936 0.206% 703 703 196 899 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND 142,741 0.051% 174 174 48 222 1006- OUTSIDE FUNDED SVCS - GRANTS 2,157,729 0.767% 2,623 2,623 732 3,355 1007- EMERGENCY MED SERV 116,417 0.041% 142 142 39 181 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE 104,935 0.037% 128 128 36 163 1012- HILLTOP LANDSCAPE MAINT DIST 976,256 0.347% 1,187 1,187 331 1,518 1013- FIRE DEPT HAZMAT GRANT 3,966 0.001% 5 5 1 6 1015- MARINA BAY LNDSCP&LIGHTDIST FD 1,042,112 0.371% 1,267 1,267 354 1,620 1017- CHEVRON MODERNIZATN PROJ & CIA 4,805,055 1.709% 5,841 5,841 1,630 7,471 1018- RENT CONTROL 2,015,599 0.717% 2,450 2,450 684 3,134 1019- SBI RMRA CAP IMPROVEMENT 602,304 0.214% 732 732 204 936 1050- CR-PLANNING & BUILDING 6,807,743 2.421% 8,275 8,275 2,309 10,584 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 187,808 0.067% 228 228 64 292 1055- ENCROACHMENTS SVCS 501,545 0.178% 610 610 170 780 1200- COR HOUSING ADMINISTRATION 235,037 0.084% 286 286 80 365 1201- CDBG 363,155 0.129% 441 441 123 565 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 43,914 0.016% 53 53 15 68 1205- EMPLOYMENT & TRAINING 4,652,327 1.655% 5,655 5,655 1,578 7,233 1207- NEIGHBORHOOD STAB(CITY) 3,458 0.001% 4 4 1 5 1208- SUCCESSOR HOUSING AGNCY 88,209 0.031% 107 107 30 137 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% 383 383 107 490 1303- KIDS FIRST INITIATIVE 637,344 0.227% 775 775 216 991 1304- EMERGENCY OPE & DISASTR RECVRY 50,610 0.018% 62 62 17 79 1305- PUBLIC ART 137,378 0.049% 167 167 47 214 1306- AMERICAN RESCUE PLAN ACT 446,879 0.159% 543 543 152 695 2001- GENERAL CAPITAL FUND 106,088 0.038% 129 129 36 165 2002- MEASURE J 1,420,494 0.505% 1,727 1,727 482 2,209 2110- IMPACT FEE - PARK 15,117 0.005% 18 18 5 24 2111- PF IMP FEES-TRAFFIC/ROAD-ENG 450,312 0.160% 547 547 153 700 2113- IMPACT FEE - FIRE 100,383 0.036% 122 122 34 156 2114- IMPACT FEE - POLICE 4,691 0.002% 6 6 2 7 2115- IMPACT FEE - COMM/AQUATC 10,406 0.004% 13 13 4 16 2116- IMPACT FEE - PARKS/OPEN 2,263 0.001% 3 3 1 4 2117- IMPACT FEE - LIBRARY 6,627 0.002% 8 8 2 10 2119- IMPACT FEE - STORM DRAINAGE 3,593 0.001% 4 4 1 6 2120- IMPACT FEE - WASTEWATER 6,087 0.002% 7 7 2 9 2125- IRON TRIANGLE/EPA PROGRAMS 17,846 0.006% 22 22 6 28 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
3 - Allocations

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 0001-131- City Manager's Office
3001- DS - 2005 TAXABLE POB 345,988 0.123% 421 421 117 538 3002- DS - 99A PENSION OBLIG BOND 239,961 0.085% 292 292 81 373 3005- DS - 2007 CIVIC CENTER 4,294,097 1.527% 5,220 5,220 1,457 6,676 4001- PORT OF RICHMOND 5,777,624 2.055% 7,023 7,023 1,960 8,983 4003- WASTEWATER 18,549,671 6.597% 22,548 22,548 6,292 28,841 4005- MARINA 246,062 0.088% 299 299 83 383 4006- STORM WATER 1,452,696 0.517% 1,766 1,766 493 2,259 4008- KCRT - CABLE TELEVIS 863,115 0.307% 1,049 1,049 293 1,342 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND 233,733 0.083% 284 284 79 363 4401- RHA-HACIENDA 9,416 0.003% 11 11 3 15 4404- RHA-NEVIN PLAZA 1,795,858 0.639% 2,183 2,183 609 2,792 4405- RHA-NYSTROM VILLAGE 634,533 0.226% 771 771 215 987 4406- RHA-RICHMOND VILLAGE ONE 241,100 0.086% 293 293 82 375 4407- RHA-RICHMOND VILLAGE TWO 199,009 0.071% 242 242 68 309 4408- RHA-RICHMOND VILLAGE THREE 92,374 0.033% 112 112 31 144 4501- RHA-CENTRAL OFFICE COST CNTR 320,678 0.114% 390 390 109 499 4502- RHA-HOUSING (RAD) CORPORATION 20 0.000% 0 0 0 0 5001- INSURANCE RESERVES 30,517,178 10.854% 37,095 37,095 10,352 47,447 5003- EQUIPMENT SERVICES 2,333,447 0.830% 2,836 2,836 792 3,628 5008- COMPENSATED ABSENCES 2,431,615 0.865% 2,956 2,956 825 3,781 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING 2,111 0.001% 3 3 1 3 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 18,357 0.007% 22 22 6 29 6047- CERTBT PLAN FUND 300,315 0.107% 365 365 102 467 6048- OPEB PLAN TRUST 7,399,140 2.632% 8,994 8,994 2,510 11,504 6049- PT MOLATE PRIVATE-PURPOSE TRST 903,639 0.321% 1,098 1,098 307 1,405 6050- GENERAL PENSION FUND 371,727 0.132% 452 452 126 578 6051- POLICE & FIRE PENSION 1,196,997 0.426% 1,455 1,455 406 1,861 6052- GARFIELD PENSION FUND 51,807 0.018% 63 63 18 81 6058- MARINA WESTSHORE DEB 116,448 0.041% 142 142 40 181 6059- COUNTRY CLUB VISTA 181,472 0.065% 221 221 62 282 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 295,651 0.105% 359 359 100 460 6103- SA - CAPITAL PROJECT FUNDS 231,191 0.082% 281 281 78 359 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB 5,323 0.002% 6 6 2 8 6304- SA-DS 2003B TARB 354,455 0.126% 431 431 120 551 6305- SA-DS 2004A TARB 2/3 308,044 0.110% 374 374 104 479 6306- SA-DS 2004A TARB -1/3 HSING 155,027 0.055% 188 188 53 241 6307- SA-DS 2004B TARB - HOUSING 425 0.000% 1 1 0 1 6309- SA-DS 2007/10B TARB - HOUSING 1,889 0.001% 2 2 1 3 6401- SA-DS 2014A NON-TAXABLE BONDS 474,019 0.169% 576 576 161 737 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE 576,941 0.205% 701 701 196 897 6404- SA-DS 2021A NON-TAXABLE BONDS is new 627,081 0.223% 762 762 213 975 6405- SA-DS 2021B TAXABLE BONDS is new 17,513 0.006% 21 21 6 27 6996- SUCCESSOR AGENCY - GLTDAG 108,749 0.039% 132 132 37 169 9102- CITY OF RICHMOND - GFAAG 12,626,694 4.491% 15,348 15,348 4,283 19,632 AO- ALL OTHER - 0.000% - - - - Total $ 281,171,029 100.000% $ 341,777 $ - $ 341,777 $ 95,096 $ 436,873 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
3 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-131- City Manager's Office

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - $ - EQUIP- Equipment Use - - - - 0001-131- City Manager's Office 2,168 - 1,017 3,184 0001-141- City Clerk 1,850 - 1,347 3,197 0001-151- City Attorney 4,625 - 3,886 8,510 0001-171- Finance Administration 2,775 - 1,059 3,834 0001-172- Accounting 3,700 - 2,225 5,925 0001-173- Budget/Operating 1,387 - 679 2,067 0001-174- Payroll 1,850 - 582 2,432 0001-175- Treasury/Cash Management 2,312 - 1,237 3,550 0001-176- Accounts Payable 925 - 163 1,088 0001-177- Rev Collection 6,937 - 1,425 8,361 0001-178- Purchasing 925 - 613 1,538 0001-181- Human Resources 6,474 - 3,041 9,515 0001-232- Facility Maintenance and Administration 18,498 - 13,237 31,735 0001-235- Equipment Services/Fleet Services 6,012 - 5,346 11,358 0001-261- Information Technology Administration 1,850 - 2,387 4,237 0001-262- Telecommunications 2,312 - 3,124 5,436 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 462 - 235 698 0001-907, 908- Non-Departmental - - 13,549 13,549

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 1,850 - 858 2,708 0001-105- COUNCIL/CITY COUNCIL DIV 6,012 - 761 6,773 0001-121- POLICE COMMISSION DIV 462 - 96 558 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 3,237 - 2,236 5,473 0001-191- GF-POLICE ADMIN DIV 87,404 - 82,379 169,782 0001-192- GF-POLICE-PATROL/CIB - - 10 10 0001-193- GF-POLICE/CRIME PREVENTION 462 - 497 960 0001-194- GF-POLICE-COPS GRANT - - 737 737 0001-196- GF-POLICE/REGULATORY 462 - 857 1,320 0001-197- CAD DISPATCH SYST/COMM POL DIV 12,024 - 5,423 17,447 0001-199- GF-PARKING ENFORCEMENT DIV 462 - 309 772 0001-201- GF-FIRE/ADMIN DIV 1,850 - 897 2,747 0001-202- GF-FIRE/SUPRESSN DIV 37,921 - 44,401 82,322 0001-203- GF-FIRE PREVENTION DIV 3,237 - 3,336 6,573 0001-204- GF-FIRE/ SUPPORT DIV - - 314 314 0001-205- GF-FIRE/TRAINING DIV 462 - 612 1,075 0001-206- GF-FIRE/OF. OF EMS DIV 925 - 226 1,151 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 7,862 - 2,112 9,973 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 19 19 0001-231- GF-PW ADMIN-DIV 2,775 - 1,773 4,548 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 15,261 - 6,937 22,198 0001-234- IT GIS 14,336 - 4,980 19,316 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 9,712 - 3,087 12,798 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 462 - - 462 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 1 1 0001-241- GF-LIB&CL SVC/L-ADM DIV 20,810 - 5,034 25,844 0001-242- GF-LS/REF SVCS(S-DIV) - - 687 687 0001-243- GF-LIB&CL SVCS/LEAP DIV 3,237 - 1,430 4,667 0001-244- GF-LIB&CL SVC/P-ART DIV - - - - 0001-251- GF-RECREATION ADM DIV 7,862 - 2,734 10,596 0001-253- CM&NB/BOOKER T CTR (S-DIV) 25,435 - 1,997 27,431 0001-255- GF-CM TRANSPORTATN OPERATIONS 925 - 394 1,319 0001-254- GF-REC/SPCL EVENTS (S-DIV) 3,700 - 1,028 4,728 0001-256- RECREATION SVCS/AQUATICS 21,735 - 512 22,247 0001-257- RECREATION SVCS/CONVENTION CTR 1,850 - 673 2,523

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

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-131- City Manager's Office

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B
System-wide
Support C Total
0001-259- RECREATION SVCS/PLUNGE - - 470 470 0001-260- RECREATION SVCS/CITIES OF SRVC 925 - 434 1,358 0001-291- GF-ADMINISTRATIVE SERVICES 462 - - 462 0001-292- GF-STREET SWEEPING - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 2,312 - 639 2,951 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,387 - 608 1,996 0001-364- GF-ECON DEV/PUBLIC ART DIV 462 - 950 1,413 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 462 - 827 1,290 0001-371- INTERNAL SERVICES-ADMIN 1,387 - 678 2,066 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 22 22 1001- SECURED PENSION OVERRIDE - - - - 1002- STATE GAS TAX - - 3,744 3,744 1003- TRANSPORTATION OPERATIONS 1,850 - 899 2,748 1004- ASSET SEIZURE FUND - - - - 1005- LIBRARY FUND - - 222 222 1006- OUTSIDE FUNDED SVCS - GRANTS - - 3,355 3,355 1007- EMERGENCY MED SERV - - 181 181 1009- VEOLIA MITIGATION - - - - 1010- N.RICHMOND WASTE - - 163 163 1012- HILLTOP LANDSCAPE MAINT DIST 6,012 - 1,518 7,530 1013- FIRE DEPT HAZMAT GRANT - - 6 6 1015- MARINA BAY LNDSCP&LIGHTDIST FD 3,700 - 1,620 5,320 1017- CHEVRON MODERNIZATN PROJ & CIA - - 7,471 7,471 1018- RENT CONTROL 6,937 - 3,134 10,071 1019- SBI RMRA CAP IMPROVEMENT - - 936 936 1050- CR-PLANNING & BUILDING 11,561 - 10,584 22,146 1053- CODE ENFORCEMENT-CR - - - - 1054- ENGINEERING GRANTS - - 292 292 1055- ENCROACHMENTS SVCS 3,700 - 780 4,479 1200- COR HOUSING ADMINISTRATION 1,387 - 365 1,753 1201- CDBG - - 565 565 1202- HOME PROGRAM - - - - 1203- NEIGHBORHOOD STABILIZATION - - 68 68 1205- EMPLOYMENT & TRAINING 9,249 - 7,233 16,482 1207- NEIGHBORHOOD STAB(CITY) - - 5 5 1208- SUCCESSOR HOUSING AGNCY - - 137 137 1209- CAL-HOME - - 1 1 1301- HOUSING/RENTAL ASSISTANCE PROG - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - - 490 490 1303- KIDS FIRST INITIATIVE 925 - 991 1,916 1304- EMERGENCY OPE & DISASTR RECVRY - - 79 79 1305- PUBLIC ART - - 214 214 1306- AMERICAN RESCUE PLAN ACT - - 695 695 2001- GENERAL CAPITAL FUND - - 165 165 2002- MEASURE J - - 2,209 2,209 2110- IMPACT FEE - PARK - - 24 24 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - - 700 700 2113- IMPACT FEE - FIRE - - 156 156 2114- IMPACT FEE - POLICE - - 7 7 2115- IMPACT FEE - COMM/AQUATC - - 16 16 2116- IMPACT FEE - PARKS/OPEN - - 4 4 2117- IMPACT FEE - LIBRARY - - 10 10 2119- IMPACT FEE - STORM DRAINAGE - - 6 6 2120- IMPACT FEE - WASTEWATER - - 9 9 2125- IRON TRIANGLE/EPA PROGRAMS - - 28 28 2126- COR-HOUSING DEPT CIP FUND - - - - 3001- DS - 2005 TAXABLE POB - - 538 538 3002- DS - 99A PENSION OBLIG BOND - - 373 373 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
3 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-131- City Manager's Office

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B
System-wide
Support C Total
3005- DS - 2007 CIVIC CENTER - - 6,676 6,676 4001- PORT OF RICHMOND 925 - 8,983 9,908 4003- WASTEWATER 3,700 - 28,841 32,540 4005- MARINA - - 383 383 4006- STORM WATER - - 2,259 2,259 4008- KCRT - CABLE TELEVIS 1,850 - 1,342 3,192 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - - - 4201- RHA-CAPITAL FUND - - 363 363 4401- RHA-HACIENDA - - 15 15 4404- RHA-NEVIN PLAZA 1,387 - 2,792 4,180 4405- RHA-NYSTROM VILLAGE 925 - 987 1,911 4406- RHA-RICHMOND VILLAGE ONE - - 375 375 4407- RHA-RICHMOND VILLAGE TWO - - 309 309 4408- RHA-RICHMOND VILLAGE THREE - - 144 144 4501- RHA-CENTRAL OFFICE COST CNTR 1,850 - 499 2,348 4502- RHA-HOUSING (RAD) CORPORATION - - 0 0 5001- INSURANCE RESERVES 2,312 - 47,447 49,760 5003- EQUIPMENT SERVICES - - 3,628 3,628 5008- COMPENSATED ABSENCES - - 3,781 3,781 6001- GENERAL TRUST & AGENCY - - - - 6004- COMMISSION ON AGING - - 3 3 6005- SEAVER GALLERY TRUST FUND - - - - 6007- SENIOR TRUST DEPOSIT - - 29 29 6047- CERTBT PLAN FUND - - 467 467 6048- OPEB PLAN TRUST - - 11,504 11,504 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 1,405 1,405 6050- GENERAL PENSION FUND 3,700 - 578 4,278 6051- POLICE & FIRE PENSION 9,249 - 1,861 11,110 6052- GARFIELD PENSION FUND 462 - 81 543 6058- MARINA WESTSHORE DEB - - 181 181 6059- COUNTRY CLUB VISTA - - 282 282 6060- REASSESSMENT DISTRICT 2003-1 - - - - 6101- SA-PROPERTY TAX TRUST FUND - - - - 6102- SA- ADMINISTRATION - - 460 460 6103- SA - CAPITAL PROJECT FUNDS - - 359 359 6208- SA-CIP 07B TARB BND PRCDS-HSG - - - - 6300- SA-DS HARBOR 98 TARB - - 8 8 6304- SA-DS 2003B TARB - - 551 551 6305- SA-DS 2004A TARB 2/3 - - 479 479 6306- SA-DS 2004A TARB -1/3 HSING - - 241 241 6307- SA-DS 2004B TARB - HOUSING - - 1 1 6309- SA-DS 2007/10B TARB - HOUSING - - 3 3 6401- SA-DS 2014A NON-TAXABLE BONDS - - 737 737 6402- SA-DS 2014B TAXABLE BONDS - - - - 6403- SA-DS LOANS PAYABLE - - 897 897 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - 975 975 6405- SA-DS 2021B TAXABLE BONDS is new - - 27 27 6996- SUCCESSOR AGENCY - GLTDAG - - 169 169 9102- CITY OF RICHMOND - GFAAG - - 19,632 19,632

AO- ALL OTHER - - - - Total $ 436,873 $ - $ 436,873 $ 873,747 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
3 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-141- City Clerk
Distribution Percentage 33.33% 33.33% 33.33%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 151,295$ S 50,432$ 50,432$ 50,432$ 400003 - SALARIES & WAGES/Local 1021 241,617 S 80,539 80,539 80,539 400031 - OVERTIME/General 26,787 S 8,929 8,929 8,929 400043 - OTHER PAY/Acting Pay - General 1,151 S 384 384 384 400048 - OTHER PAY/Bilingual Pay 2,979 S 993 993 993 400049 - OTHER PAY/Auto Allowance 4,200 S 1,400 1,400 1,400 400054 - OTHER PAY/Vacation Lve Payout - S - - - 400058 - OTHER PAY/Bonuses 15,200 S 5,067 5,067 5,067 400103 - P-ROLL BEN/Medicare Tax-ER Shr 6,511 S 2,170 2,170 2,170 400105 - P-ROLL BEN/Health Insurance Be 65,466 S 21,822 21,822 21,822 400106 - P-ROLL BEN/Dental Insurance 7,548 S 2,516 2,516 2,516 400109 - P-ROLL BEN/Employee Assistance 107 S 36 36 36 400110 - P-ROLL BEN/Professional Dev-Mg 1,500 S 500 500 500 400111 - P-ROLL BEN/Vision 915 S 305 305 305 400112 - P-ROLL BEN/Life Insurance 805 S 268 268 268 400114 - P-ROLL BEN/Long Term Disabilit 2,362 S 787 787 787 400116 - P-ROLL BEN/Unemployment Ins 635 S 212 212 212 400117 - P-ROLL BEN/Personal/Prof Dev 2,248 S 749 749 749 400121 - P-ROLL BEN/Worker Comp-Clerica 18,705 S 6,235 6,235 6,235 400122 - P-ROLL BEN/Worker Comp-Prof 8,775 S 2,925 2,925 2,925 400124 - P-ROLL BEN/CON-MEDICL EE Share - S - - - 400127 - P-ROLL BEN/OPEB 13,860 S 4,620 4,620 4,620 400131 - P-ROLL BEN/CON-OPEB-EE Share - S - - - 400149 - P-ROLL BEN/PERS-Misc 51,323 S 17,108 17,108 17,108$ 400151 - P-ROLL BEN/PERS-Misc (UAL) 107,403 S 35,801 35,801 35,801$ Subtotal Personnel Cost 731,393$ 243,798$ 243,798$ 243,798$ Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 35,879$ D -$ 35,879$ -$ 400209 - PROF SVCS/Computer Sftwr Maint 87,942 D 87,942 400231 - OFF EXP/Postage & Mailing 1,587 S 529 529 529 400233 - OFF EXP/Copying & Duplicating 649 S 216 216 216 400241 - TRAVEL & TRNG/Meal Allowance 62 S 21 21 21 400242 - TRAVEL & TRNG/Mileage 86 S 29 29 29 400246 - TRAVEL & TRNG/Registration Fee 634 S 211 211 211 400261 - DUES & PUB/Membership & Dues 530 S 177 177 177 400271 - AD & PROMO/Advertising&Promo 8,420 S 2,807 2,807 2,807 400294 - ADM EXP/Election Cost 41,730 S 13,910 13,910 13,910 400304 - RENTAL EXP/Equipment Rental 3,281 S 1,094 1,094 1,094 400322 - MISC EXP/Misc Exp 834 S 278 278 278 400341 - OFF SUPP/Office Supplies 3,012 S 1,004 1,004 1,004 400401 - UTILITIES/Tel & Telegraph 420 S 140 140 140 400574 - COST POOL/(ISF)-Gen Liability 21,190 S 7,063 7,063 7,063 400592 - COST POOL/(CON)-Admin Charges (121,090) S (40,363) (40,363) (40,363) Subtotal Operating Cost 85,167$ (12,885)$ 110,936$ (12,885)$

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