Richmond City Council
October 22, 2024

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-141- CITY CLERK ADMIN DIV
Distribution Percentage 33.33% 33.33% 33.33%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 167,901$ S 55,967$ 55,967$ 55,967$ 400003 - SALARIES & WAGES/Local 1021 267,095 S 89,032 89,032 89,032 400031 - OVERTIME/General 23,203 S 7,734 7,734 7,734 400043 - OTHER PAY/Acting Pay - General 1,380 S 460 460 460 400048 - OTHER PAY/Bilingual Pay 3,419 S 1,140 1,140 1,140 400049 - OTHER PAY/Auto Allowance 4,200 S 1,400 1,400 1,400 400066 - OTHER PAY/Assign Diff-non-PERS 1,205 S 402 402 402 400103 - P-ROLL BEN/Medicare Tax-ER Shr 6,863 S 2,288 2,288 2,288 400105 - P-ROLL BEN/Health Insurance Be 94,836 S 31,612 31,612 31,612 400106 - P-ROLL BEN/Dental Insurance 6,430 S 2,143 2,143 2,143 400109 - P-ROLL BEN/Employee Assistance 73 S 24 24 24 400111 - P-ROLL BEN/Vision 773 S 258 258 258 400112 - P-ROLL BEN/Life Insurance 735 S 245 245 245 400114 - P-ROLL BEN/Long Term Disabilit 2,247 S 749 749 749 400116 - P-ROLL BEN/Unemployment Ins 830 S 277 277 277 400117 - P-ROLL BEN/Personal/Prof Dev 3,000 S 1,000 1,000 1,000 400121 - P-ROLL BEN/Worker Comp-Clerica 23,298 S 7,766 7,766 7,766 400122 - P-ROLL BEN/Worker Comp-Prof 11,417 S 3,806 3,806 3,806 400127 - P-ROLL BEN/OPEB 11,793 S 3,931 3,931 3,931 400149 - P-ROLL BEN/PERS-Misc 54,896 S 18,299 18,299 18,299 400151 - P-ROLL BEN/PERS-Misc (UAL) 108,900 S 36,300 36,300 36,300 Subtotal Personnel Cost 794,494$ 264,831$ 264,831$ 264,831$ Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 19,668$ D -$ 19,668$ -$ 400209 - PROF SVCS/Computer Sftwr Maint 37,617 D 37,617 400231 - OFF EXP/Postage & Mailing 1,685 S 562 562 562 400233 - OFF EXP/Copying & Duplicating 1,934 S 645 645 645 400241 - TRAVEL & TRNG/Meal Allowance 734 S 245 245 245 400242 - TRAVEL & TRNG/Mileage 340 S 113 113 113 400246 - TRAVEL & TRNG/Registration Fee 155 S 52 52 52 400261 - DUES & PUB/Membership & Dues 1,275 S 425 425 425 400271 - AD & PROMO/Advertising&Promo 7,323 S 2,441 2,441 2,441 400294 - ADM EXP/Election Cost 115,239 S 38,413 38,413 38,413 400304 - RENTAL EXP/Equipment Rental 2,947 S 982 982 982 400322 - MISC EXP/Misc Exp 307 S 102 102 102 400341 - OFF SUPP/Office Supplies 4,950 S 1,650 1,650 1,650 400401 - UTILITIES/Tel & Telegraph 350 S 117 117 117 400574 - COST POOL/(ISF)-Gen Liability 22,250 S 7,417 7,417 7,417 400592 - COST POOL/(CON)-Admin Charges (70,463) S (23,488) (23,488) (23,488) 400671 - CAP LEASES/Lease Pymnt Prin 44,379 S 14,793 14,793 14,793 400672 - CAP LEASES/Lease Pymnt Int 2,863 S 954 954 954$ Subtotal Operating Cost 193,553$ 45,423$ 102,708$ 45,423$ Spread
Method System-wide
Support A
System-wide
Support B
System-wide
Support C

DEPARTMENTAL EXPENSE DETAIL
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
4 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-141- CITY CLERK ADMIN DIV
Distribution Percentage 33.33% 33.33% 33.33%
Expense Type $ Spread
Method System-wide
Support A
System-wide
Support B
System-wide
Support C

DEPARTMENTAL EXPENSE DETAIL
Disallowed Expenses
400271 - AD & PROMO/Advertising&Promo (7,323)$ [1] (2,441)$ (2,441)$ (2,441)$ 400294 - ADM EXP/Election Cost (115,239) [1] (38,413) (38,413) (38,413) 400592 - COST POOL/(CON)-Admin Charges 70,463 [2] 23,488 23,488 23,488 400671 - CAP LEASES/Lease Pymnt Prin (44,379) [1] (14,793) (14,793) (14,793) Subtotal Disallowed Costs (96,478)$ (32,159)$ (32,159)$ (32,159)$ DEPARTMENTAL EXPENDITURES 891,569$ 278,095$ 335,380$ 278,095$ Reallocation of Incoming Costs
First Allocation 14,458$ 282,605$ 340,819$ 282,605$ Unallocated Costs -$ -$ -$ -$ Subtotal of First Allocation 14,458$ 282,605$ 340,819$ 282,605$ Second Allocation 242,106$ 75,517$ 91,072$ 75,517$ Unallocated Costs -$ -$ -$ -$ Subtotal of Second Allocation 242,106$ 75,517$ 91,072$ 75,517$ TOTAL FUNCTIONAL COSTS 1,148,133$ 358,121$ 431,891$ 358,121$ [1] Costs not allowable per Title 2 CFR Part 200
[2] Admin charges are excluded and re-established through this CAP analysis Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
4 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-141- CITY CLERK ADMIN DIV First Second
Allocation Allocation Total
Departmental Expenditures $ 891,569 $ 891,569 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use 11,732 - 11,732 0001-131- GF-CITY MNGR ADMIN DIV 2,726 537 3,263 0001-141- CITY CLERK ADMIN DIV 2,046 2,046 0001-151- CITY ATTRNY ADMIN DIV 41,759 41,759 0001-171- FIN-ADMN SVCS/ADMIN DIV 2,272 2,272 0001-172- FINANCE/GEN ACCTING DIV 3,308 3,308 0001-173- FIN/BDGT-OPERATING DIV 1,491 1,491 0001-174- FIN/PAYROLL DIV 1,581 1,581 0001-175- FIN-TRSY/DEBT ADMIN DIV 1,723 1,723 0001-176- FIN/ACCNTS PAYABLE DIV 540 540 0001-177- FIN/REV COLLECTION DIV 2,115 2,115 0001-178- FIN/PURCHASING DIV 3,121 3,121 0001-181- GF-HR ADMIN DIV 10,380 10,380 0001-232- GF-PW-FCLTY MNT/ADM DIV - - 0001-235- GF-PW/EQUIPMENT SVCS DIV 17,628 17,628 0001-261- GF-INFO TECH/ADMIN DIV 17,157 17,157 0001-262- GF-I.T./TELECOMMS DIV 7,515 7,515 0001-263- GF-IT/MAILRM & DUP DIV 12,999 12,999 0001-907-908- GF-NON DEPARTMENTAL 115,934 115,934 Total Incoming Costs $ 14,458 $ 242,106 $ 256,564 Total Costs to be Allocated $ 906,028 $ 242,106 $ 1,148,133

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
4 - Costs

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total System-wide Support A 4.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 4 0.441% 1,245 1,245 1,245 0001-141- CITY CLERK ADMIN DIV 4 0.441% 1,245 1,245 1,245 0001-151- CITY ATTRNY ADMIN DIV 10 1.101% 3,112 3,112 839 3,951 0001-171- FIN-ADMN SVCS/ADMIN DIV 5 0.551% 1,556 1,556 420 1,976 0001-172- FINANCE/GEN ACCTING DIV 7 0.771% 2,179 2,179 587 2,766 0001-173- FIN/BDGT-OPERATING DIV 2 0.220% 622 622 168 790 0001-174- FIN/PAYROLL DIV 2 0.220% 622 622 168 790 0001-175- FIN-TRSY/DEBT ADMIN DIV 1 0.110% 311 311 84 395 0001-176- FIN/ACCNTS PAYABLE DIV 4 0.441% 1,245 1,245 336 1,581 0001-177- FIN/REV COLLECTION DIV 13 1.432% 4,046 4,046 1,091 5,137 0001-178- FIN/PURCHASING DIV 2 0.220% 622 622 168 790 0001-181- GF-HR ADMIN DIV 14 1.542% 4,357 4,357 1,175 5,532 0001-232- GF-PW-FCLTY MNT/ADM DIV 34 3.744% 10,582 10,582 2,853 13,435 0001-235- GF-PW/EQUIPMENT SVCS DIV 13 1.432% 4,046 4,046 1,091 5,137 0001-261- GF-INFO TECH/ADMIN DIV 4 0.441% 1,245 1,245 336 1,581 0001-262- GF-I.T./TELECOMMS DIV 4 0.441% 1,245 1,245 336 1,581 0001-263- GF-IT/MAILRM & DUP DIV 1 0.110% 311 311 84 395 0001-907-908- GF-NON DEPARTMENTAL - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 8 0.881% 2,490 2,490 671 3,161 0001-105- COUNCIL/CITY COUNCIL DIV 13 1.432% 4,046 4,046 1,091 5,137 0001-121- POLICE COMMISSION DIV 1 0.110% 311 311 84 395 0001-161- GF-PLN/PLNING ADMN DIV - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT DIV 7 0.771% 2,179 2,179 587 2,766 0001-191- GF-POLICE ADMIN DIV 175 19.273% 54,467 54,467 14,684 69,151 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 1 0.110% 311 311 84 395 0001-196- GF-POLICE/REGULATORY 1 0.110% 311 311 84 395 0001-197- CAD DISPATCH SYST/COMM POL DIV 22 2.423% 6,847 6,847 1,846 8,693 0001-199- GF-PARKING ENFORCEMENT DIV 4 0.441% 1,245 1,245 336 1,581 0001-201- GF-FIRE/ADMIN DIV 4 0.441% 1,245 1,245 336 1,581 0001-202- GF-FIRE/SUPRESSN DIV 79 8.700% 24,588 24,588 6,629 31,217 0001-203- GF-FIRE PREVENTION DIV 9 0.991% 2,801 2,801 755 3,556 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.110% 311 311 84 395 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 22 2.423% 6,847 6,847 1,846 8,693 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 11 1.211% 3,424 3,424 923 4,347 0001-233- GF-PRKS&LNDSKP/PRKS DIV 33 3.634% 10,271 10,271 2,769 13,040 0001-234- GF-PW/STREETS/ADM DIV 28 3.084% 8,715 8,715 2,349 11,064 0001-237- GF-I&M/ABATEMENT SVCS DIV 19 2.093% 5,914 5,914 1,594 7,508 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 46 5.066% 14,317 14,317 3,860 18,177 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 10 1.101% 3,112 3,112 839 3,951 0001-251- GF-RECREATION ADM DIV 18 1.982% 5,602 5,602 1,510 7,113 0001-253- CM&NB/BOOKER T CTR DIV 53 5.837% 16,496 16,496 4,447 20,943 0001-254- GF-REC/SPCL EVENTS DIV 9 0.991% 2,801 2,801 755 3,556 0001-141- CITY CLERK ADMIN DIV
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
4 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-141- CITY CLERK ADMIN DIV
0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.220% 622 622 168 790 0001-256- RECREATION SVCS/AQUATICS 33 3.634% 10,271 10,271 2,769 13,040 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.441% 1,245 1,245 336 1,581 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC 1 0.110% 311 311 84 395 0001-361- GF ECON DEV/ADMINISTRATION 4 0.441% 1,245 1,245 336 1,581 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.330% 934 934 252 1,185 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.110% 311 311 84 395 0001-369- GF-ECON DEV/REAL ESTATE DIV 1 0.110% 311 311 84 395 0001-371- INTERNAL SERVICES-ADMIN 2 0.220% 622 622 168 790 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 4 0.441% 1,245 1,245 336 1,581 1004- STATE ASSET SEIZURE - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMS-FIRE/OES DIV - 0.000% - - - - 1010- NR-CTY MNGR/SP-NRWR ADM DIV - 0.000% - - - - 1012- HILLTOP LMD-PARKS&LNDSCP DIV 12 1.322% 3,735 3,735 1,007 4,742 1015- MRNA BAY LNDSCP & LIGHT DIV 10 1.101% 3,112 3,112 839 3,951 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL PROGRAM 17 1.872% 5,291 5,291 1,426 6,717 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 28 3.084% 8,715 8,715 2,349 11,064 1054- PUBLIC WORKS GRANTS ADMIN - 0.000% - - - - 1055- ENCROACHMENTS SVCS 6 0.661% 1,867 1,867 503 2,371 1200- HOUSING ADMINISTRATION DIV 2 0.220% 622 622 168 790 1201- CDBG - 0.000% - - - - 1202- HSNG/HOME ADMINISTRATION DIV - 0.000% - - - - 1203- NSPI-NGHBRHD STABIL PROG - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 18 1.982% 5,602 5,602 1,510 7,113 1207- COR-NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGENCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 3 0.330% 934 934 252 1,185 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- CAP OUTLAY-PW/CIP DIV - 0.000% - - - - 2002- MEASURE J-PUBLIC WORKS CIP - 0.000% - - - - 2110- IMPACT FEES PARKS/PW - 0.000% - - - - 2111- IMPACT FEE - TRAFFIC/PW CIP - 0.000% - - - - 2113- IMPACT FEES-FIRE - 0.000% - - - - 2114- IMPACT FEES-POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATIC - 0.000% - - - - 2116- IMPACT FEES-OPEN PARKS/PW - 0.000% - - - - 2117- IMPACT FEES-LIBRARY SVCS - 0.000% - - - - 2119- IF-UTILITIES/STORMWATER - 0.000% - - - - 2120- IF-UTILITIES/WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 3001- DS-2005 PENS OBLIG BOND-DIV - 0.000% - - - - 3002- DS-99A PENS OBLIG BOND-DIV - 0.000% - - - - 3005- DS-2009 REFNDING&CIVIC CTR DIV - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
4 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-141- CITY CLERK ADMIN DIV
4001- PORT OF RICHMOND 4 0.441% 1,245 1,245 336 1,581 4003- WASTEWATER 11 1.211% 3,424 3,424 923 4,347 4005- MARINA - 0.000% - - - - 4006- STRMWATER-UTL/ADMIN DIV - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 6 0.661% 1,867 1,867 503 2,371 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM - 0.000% - - - - 4102- RHA-HOPE 6 ADMINISTRATION DIV - 0.000% - - - - 4201- RHA-CAPITAL ADMN DIV - 0.000% - - - - 4401- RHA-HACIENDA ADMN DIV - 0.000% - - - - 4404- RHA-NEVIN PLAZA ADMN DIV 1 0.110% 311 311 84 395 4405- RHA-NYSTROM VILLAGE ADMN DIV 3 0.330% 934 934 252 1,185 4406- RHA-RCHMD VLG ONE ADMN DIV - 0.000% - - - - 4407- RHA-RCHMD VLG TWO ADMN DIV - 0.000% - - - - 4408- RHA-RCHMD VLLG THREE ADMIN DIV - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 5 0.551% 1,556 1,556 420 1,976 4502- RHA-HOUSING/RAD CORP ADMIN DIV - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.551% 1,556 1,556 420 1,976 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6004- COMMISSION ON AGING DIV - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND-RPOA - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GEN PEN-NONDPT TRST 4 0.441% 1,245 1,245 336 1,581 6051- POL&FIR-NONDPT TRST 17 1.872% 5,291 5,291 1,426 6,717 6052- GARFLD-NONDPT TRST 1 0.110% 311 311 84 395 6058- MARINA WS-ND SP AS - 0.000% - - - - 6059- CNTRY CLUB-ND SP AS - 0.000% - - - - 6101- SA - PRPRTY TAX DIVISION - 0.000% - - - - 6102- SA-SCCR ADMINISTRATION DIV - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 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 HOUSING - 0.000% - - - - 6309- SA-DS 2007/10 B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS - 0.000% - - - - 6996- SA - GENERAL LNG TERM DEBT GRP - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER 2 0.220% 622 622 168 790 Total 908.00 100.000% $ 282,605 $ - $ 282,605 $ 75,517 $ 358,121 Allocation Basis: FY 22-23 Total FTEs per Fund/Dept.

Source of Allocation: 2_City Staff Roster_Report as of 4.2.23_NBS.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
4 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-141- CITY CLERK ADMIN DIV
System-wide Support B 4.2
Total - 0.000% $ - $ - $ - $ - $ - Allocation Basis: Not Allocated - General Governmental Expense Source of Allocation: N/A
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
4 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-141- CITY CLERK ADMIN DIV
System-wide Support C 4.3

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 972,578 0.317% 896 896 896 0001-141- CITY CLERK ADMIN DIV 869,319 0.284% 801 801 801 0001-151- CITY ATTRNY ADMIN DIV 3,401,490 1.109% 3,135 3,135 843 3,978 0001-171- FIN-ADMN SVCS/ADMIN DIV 562,065 0.183% 518 518 139 657 0001-172- FINANCE/GEN ACCTING DIV 1,231,066 0.402% 1,135 1,135 305 1,440 0001-173- FIN/BDGT-OPERATING DIV 518,291 0.169% 478 478 128 606 0001-174- FIN/PAYROLL DIV 352,437 0.115% 325 325 87 412 0001-175- FIN-TRSY/DEBT ADMIN DIV 883,892 0.288% 815 815 219 1,034 0001-176- FIN/ACCNTS PAYABLE DIV 101,165 0.033% 93 93 25 118 0001-177- FIN/REV COLLECTION DIV 980,606 0.320% 904 904 243 1,147 0001-178- FIN/PURCHASING DIV 390,104 0.127% 360 360 97 456 0001-181- GF-HR ADMIN DIV 2,098,968 0.685% 1,935 1,935 520 2,455 0001-232- GF-PW-FCLTY MNT/ADM DIV 8,681,005 2.831% 8,002 8,002 2,151 10,153 0001-235- GF-PW/EQUIPMENT SVCS DIV 3,675,863 1.199% 3,388 3,388 911 4,299 0001-261- GF-INFO TECH/ADMIN DIV 1,793,912 0.585% 1,654 1,654 445 2,098 0001-262- GF-I.T./TELECOMMS DIV 1,619,990 0.528% 1,493 1,493 401 1,895 0001-263- GF-IT/MAILRM & DUP DIV 154,959 0.051% 143 143 38 181 0001-907-908- GF-NON DEPARTMENTAL 15,350,826 5.007% 14,149 14,149 3,804 17,953

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 534,756 0.174% 493 493 133 625 0001-105- COUNCIL/CITY COUNCIL DIV 591,656 0.193% 545 545 147 692 0001-121- POLICE COMMISSION DIV 52,467 0.017% 48 48 13 61 0001-161- GF-PLN/PLNING ADMN DIV 301,553 0.098% 278 278 75 353 0001-163- GF-PLN/CODE ENFORCEMENT DIV 1,584,966 0.517% 1,461 1,461 393 1,854 0001-191- GF-POLICE ADMIN DIV 51,296,251 16.731% 47,282 47,282 12,711 59,992 0001-192- GF-POLICE-PATROL/CIB 23,437 0.008% 22 22 6 27 0001-193- GF-POLICE/CRIME PREVENTION 235,346 0.077% 217 217 58 275 0001-196- GF-POLICE/REGULATORY 80,875 0.026% 75 75 20 95 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,668,813 1.197% 3,382 3,382 909 4,291 0001-199- GF-PARKING ENFORCEMENT DIV 312,437 0.102% 288 288 77 365 0001-201- GF-FIRE/ADMIN DIV 1,062,902 0.347% 980 980 263 1,243 0001-202- GF-FIRE/SUPRESSN DIV 28,727,921 9.370% 26,480 26,480 7,119 33,598 0001-203- GF-FIRE PREVENTION DIV 2,042,077 0.666% 1,882 1,882 506 2,388 0001-204- GF-FIRE/ SUPPORT DIV 274,910 0.090% 253 253 68 322 0001-205- GF-FIRE/TRAINING DIV 261,963 0.085% 241 241 65 306 0001-206- GF-FIRE/OF. OF EMS DIV 8,787 0.003% 8 8 2 10 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,706,814 0.557% 1,573 1,573 423 1,996 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 2,803 0.001% 3 3 1 3 0001-231- GF-PW ADMIN-DIV 1,477,602 0.482% 1,362 1,362 366 1,728 0001-233- GF-PRKS&LNDSKP/PRKS DIV 4,789,189 1.562% 4,414 4,414 1,187 5,601 0001-234- GF-PW/STREETS/ADM DIV 3,392,459 1.106% 3,127 3,127 841 3,968 0001-237- GF-I&M/ABATEMENT SVCS DIV 2,208,896 0.720% 2,036 2,036 547 2,583 0001-239- GF-I&M/PROP/ASSETS MNGT DIV 619 0.000% 1 1 0 1 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,086,904 1.007% 2,845 2,845 765 3,610 0001-242- GF-LS/REF SVCS(S-DIV) 323,670 0.106% 298 298 80 379 0001-243- GF-LIB&CL SVCS/LEAP DIV 792,942 0.259% 731 731 196 927 0001-251- GF-RECREATION ADM DIV 1,883,144 0.614% 1,736 1,736 467 2,202 0001-253- CM&NB/BOOKER T CTR DIV 1,322,496 0.431% 1,219 1,219 328 1,547 0001-254- GF-REC/SPCL EVENTS DIV 707,697 0.231% 652 652 175 828 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
4 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-141- CITY CLERK ADMIN DIV
0001-255- GF-CM TRANSPORTATN OPERATIONS 278,226 0.091% 256 256 69 325 0001-256- RECREATION SVCS/AQUATICS 381,542 0.124% 352 352 95 446 0001-257- RECREATION SVCS/CONVENTION CTR 455,046 0.148% 419 419 113 532 0001-259- RECREATION SVCS/PLUNGE 393,136 0.128% 362 362 97 460 0001-260- RECREATION SVCS/CITIES OF SRVC 272,525 0.089% 251 251 68 319 0001-361- GF ECON DEV/ADMINISTRATION 458,749 0.150% 423 423 114 537 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 309,846 0.101% 286 286 77 362 0001-364- GF-ECON DEV/PUBLIC ART DIV 397,517 0.130% 366 366 99 465 0001-369- GF-ECON DEV/REAL ESTATE DIV 458,928 0.150% 423 423 114 537 0001-371- INTERNAL SERVICES-ADMIN 324,790 0.106% 299 299 80 380 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV 2,395,854 0.781% 2,208 2,208 594 2,802 1003- TRANSPORTATION OPERATIONS 594,603 0.194% 548 548 147 695 1004- STATE ASSET SEIZURE 63,660 0.021% 59 59 16 74 1005- LIBRARY FUND 267,456 0.087% 247 247 66 313 1006- OUTSIDE FUNDED SVCS - GRANTS 3,732,906 1.218% 3,441 3,441 925 4,366 1007- EMS-FIRE/OES DIV 198,075 0.065% 183 183 49 232 1010- NR-CTY MNGR/SP-NRWR ADM DIV 130,578 0.043% 120 120 32 153 1012- HILLTOP LMD-PARKS&LNDSCP DIV 1,179,853 0.385% 1,088 1,088 292 1,380 1015- MRNA BAY LNDSCP & LIGHT DIV 1,163,659 0.380% 1,073 1,073 288 1,361 1017- CHEVRON MODERNIZATN PROJ & CIA 4,263,307 1.391% 3,930 3,930 1,056 4,986 1018- RENT CONTROL PROGRAM 2,465,331 0.804% 2,272 2,272 611 2,883 1019- SBI RMRA CAP IMPROVEMENT 2,191,767 0.715% 2,020 2,020 543 2,563 1050- CR-PLANNING & BUILDING 9,594,960 3.129% 8,844 8,844 2,378 11,222 1054- PUBLIC WORKS GRANTS ADMIN 169,526 0.055% 156 156 42 198 1055- ENCROACHMENTS SVCS 551,567 0.180% 508 508 137 645 1200- HOUSING ADMINISTRATION DIV 267,395 0.087% 246 246 66 313 1201- CDBG 188,137 0.061% 173 173 47 220 1202- HSNG/HOME ADMINISTRATION DIV 374 0.000% 0 0 0 0 1203- NSPI-NGHBRHD STABIL PROG 7,169 0.002% 7 7 2 8 1205- EMPLOYMENT & TRAINING 5,417,354 1.767% 4,993 4,993 1,342 6,336 1207- COR-NEIGHBORHOOD STAB(CITY) 3,365 0.001% 3 3 1 4 1208- SUCCESSOR HOUSING AGENCY 114,672 0.037% 106 106 28 134 1209- CAL-HOME 169,671 0.055% 156 156 42 198 1302- DEVLP IN LIEU FEE-HOUSING PROJ 98,803 0.032% 91 91 24 116 1303- KIDS FIRST INITIATIVE 1,722,322 0.562% 1,588 1,588 427 2,014 1304- EMERGENCY OPE & DISASTR RECVRY 115,087 0.038% 106 106 29 135 1305- PUBLIC ART 96,446 0.031% 89 89 24 113 1306- AMERICAN RESCUE PLAN ACT 789,227 0.257% 727 727 196 923 2001- CAP OUTLAY-PW/CIP DIV 48,528 0.016% 45 45 12 57 2002- MEASURE J-PUBLIC WORKS CIP 662,019 0.216% 610 610 164 774 2110- IMPACT FEES PARKS/PW 15,383 0.005% 14 14 4 18 2111- IMPACT FEE - TRAFFIC/PW CIP 25,371 0.008% 23 23 6 30 2113- IMPACT FEES-FIRE 86,154 0.028% 79 79 21 101 2114- IMPACT FEES-POLICE 1,480 0.000% 1 1 0 2 2115- IMPACT FEE - COMM/AQUATIC 1,679 0.001% 2 2 0 2 2116- IMPACT FEES-OPEN PARKS/PW 276,523 0.090% 255 255 69 323 2117- IMPACT FEES-LIBRARY SVCS 9,045 0.003% 8 8 2 11 2119- IF-UTILITIES/STORMWATER 6,552 0.002% 6 6 2 8 2120- IF-UTILITIES/WASTEWATER 11,868 0.004% 11 11 3 14 2125- IRON TRIANGLE/EPA PROGRAMS 83,046 0.027% 77 77 21 97 3001- DS-2005 PENS OBLIG BOND-DIV 23,319,910 7.606% 21,495 21,495 5,778 27,273 3002- DS-99A PENS OBLIG BOND-DIV 109,205 0.036% 101 101 27 128 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
4 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-141- CITY CLERK ADMIN DIV
3005- DS-2009 REFNDING&CIVIC CTR DIV 4,114,706 1.342% 3,793 3,793 1,020 4,812 4001- PORT OF RICHMOND 5,134,544 1.675% 4,733 4,733 1,272 6,005 4003- WASTEWATER 20,812,356 6.788% 19,183 19,183 5,157 24,341 4005- MARINA 217,344 0.071% 200 200 54 254 4006- STRMWATER-UTL/ADMIN DIV 1,767,245 0.576% 1,629 1,629 438 2,067 4008- KCRT - CABLE TELEVIS 957,308 0.312% 882 882 237 1,120 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM 969,225 0.316% 893 893 240 1,134 4102- RHA-HOPE 6 ADMINISTRATION DIV - 0.000% - - - - 4201- RHA-CAPITAL ADMN DIV 301,905 0.098% 278 278 75 353 4401- RHA-HACIENDA ADMN DIV 11,491 0.004% 11 11 3 13 4404- RHA-NEVIN PLAZA ADMN DIV 1,496,739 0.488% 1,380 1,380 371 1,750 4405- RHA-NYSTROM VILLAGE ADMN DIV 798,113 0.260% 736 736 198 933 4406- RHA-RCHMD VLG ONE ADMN DIV 202,200 0.066% 186 186 50 236 4407- RHA-RCHMD VLG TWO ADMN DIV 139,751 0.046% 129 129 35 163 4408- RHA-RCHMD VLLG THREE ADMIN DIV 92,492 0.030% 85 85 23 108 4501- RHA-CENTRAL OFFICE COST CNTR 487,706 0.159% 450 450 121 570 4502- RHA-HOUSING/RAD CORP ADMIN DIV 17,239 0.006% 16 16 4 20 5001- INSURANCE RESERVES 16,104,043 5.252% 14,844 14,844 3,990 18,834 5003- EQUIPMENT SERVICES 2,026,433 0.661% 1,868 1,868 502 2,370 5008- COMPENSATED ABSENCES 2,438,444 0.795% 2,248 2,248 604 2,852 6004- COMMISSION ON AGING DIV 9,419 0.003% 9 9 2 11 6005- SEAVER GALLERY TRUST FUND 14,411 0.005% 13 13 4 17 6007- SENIOR TRUST DEPOSIT 11,287 0.004% 10 10 3 13 6047- CERTBT PLAN FUND-RPOA 215,002 0.070% 198 198 53 251 6048- OPEB PLAN TRUST 7,061,998 2.303% 6,509 6,509 1,750 8,259 6049- PT MOLATE PRIVATE-PURPOSE TRST 504,575 0.165% 465 465 125 590 6050- GEN PEN-NONDPT TRST 240,913 0.079% 222 222 60 282 6051- POL&FIR-NONDPT TRST 1,033,225 0.337% 952 952 256 1,208 6052- GARFLD-NONDPT TRST 8,845 0.003% 8 8 2 10 6058- MARINA WS-ND SP AS 104,201 0.034% 96 96 26 122 6059- CNTRY CLUB-ND SP AS 126,194 0.041% 116 116 31 148 6101- SA - PRPRTY TAX DIVISION - 0.000% - - - - 6102- SA-SCCR ADMINISTRATION DIV 254,869 0.083% 235 235 63 298 6103- SA - CAPITAL PROJECT FUNDS 154,558 0.050% 142 142 38 181 6300- SA-DS HARBOR 98 TARB 5,297 0.002% 5 5 1 6 6304- SA-DS 2003B TARB 299,969 0.098% 276 276 74 351 6305- SA-DS 2004A TARB (2/3) 283,497 0.092% 261 261 70 332 6306- SA-DS 2004A TARB HOUSING 142,631 0.047% 131 131 35 167 6309- SA-DS 2007/10 B TARB - HOUSING 1,642 0.001% 2 2 0 2 6401- SA-DS 2014A NON-TAXABLE BONDS 374,819 0.122% 345 345 93 438 6403- SA-DS LOANS PAYABLE 567,110 0.185% 523 523 141 663 6404- SA-DS 2021A NON-TAXABLE BONDS 577,222 0.188% 532 532 143 675 6405- SA-DS 2021B TAXABLE BONDS 17,782 0.006% 16 16 4 21 6996- SA - GENERAL LNG TERM DEBT GRP 129,191 0.042% 119 119 32 151 9102- CITY OF RICHMOND - GFAAG 13,637,801 4.448% 12,570 12,570 3,379 15,950 AO- ALL OTHER - 0.000% - - - - Total $ 306,600,823 100.000% $ 282,605 $ - $ 282,605 $ 75,517 $ 358,121 Allocation Basis: FY 22-23 Modified Total Direct Cost per Fund/Dept.

Source of Allocation: 3-Actual Expenditures _NBS.xlsx
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
4 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-141- CITY CLERK ADMIN DIV

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - $ - EQUIP- Equipment Use - - - - 0001-131- GF-CITY MNGR ADMIN DIV 1,245 - 896 2,141 0001-141- CITY CLERK ADMIN DIV 1,245 - 801 2,046 0001-151- CITY ATTRNY ADMIN DIV 3,951 - 3,978 7,930 0001-171- FIN-ADMN SVCS/ADMIN DIV 1,976 - 657 2,633 0001-172- FINANCE/GEN ACCTING DIV 2,766 - 1,440 4,206 0001-173- FIN/BDGT-OPERATING DIV 790 - 606 1,396 0001-174- FIN/PAYROLL DIV 790 - 412 1,202 0001-175- FIN-TRSY/DEBT ADMIN DIV 395 - 1,034 1,429 0001-176- FIN/ACCNTS PAYABLE DIV 1,581 - 118 1,699 0001-177- FIN/REV COLLECTION DIV 5,137 - 1,147 6,284 0001-178- FIN/PURCHASING DIV 790 - 456 1,247 0001-181- GF-HR ADMIN DIV 5,532 - 2,455 7,987 0001-232- GF-PW-FCLTY MNT/ADM DIV 13,435 - 10,153 23,588 0001-235- GF-PW/EQUIPMENT SVCS DIV 5,137 - 4,299 9,436 0001-261- GF-INFO TECH/ADMIN DIV 1,581 - 2,098 3,679 0001-262- GF-I.T./TELECOMMS DIV 1,581 - 1,895 3,475 0001-263- GF-IT/MAILRM & DUP DIV 395 - 181 576 0001-907-908- GF-NON DEPARTMENTAL - - 17,953 17,953

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 3,161 - 625 3,787 0001-105- COUNCIL/CITY COUNCIL DIV 5,137 - 692 5,829 0001-121- POLICE COMMISSION DIV 395 - 61 457 0001-161- GF-PLN/PLNING ADMN DIV - - 353 353 0001-163- GF-PLN/CODE ENFORCEMENT DIV 2,766 - 1,854 4,620 0001-191- GF-POLICE ADMIN DIV 69,151 - 59,992 129,143 0001-192- GF-POLICE-PATROL/CIB - - 27 27 0001-193- GF-POLICE/CRIME PREVENTION 395 - 275 670 0001-196- GF-POLICE/REGULATORY 395 - 95 490 0001-197- CAD DISPATCH SYST/COMM POL DIV 8,693 - 4,291 12,984 0001-199- GF-PARKING ENFORCEMENT DIV 1,581 - 365 1,946 0001-201- GF-FIRE/ADMIN DIV 1,581 - 1,243 2,824 0001-202- GF-FIRE/SUPRESSN DIV 31,217 - 33,598 64,815 0001-203- GF-FIRE PREVENTION DIV 3,556 - 2,388 5,945 0001-204- GF-FIRE/ SUPPORT DIV - - 322 322 0001-205- GF-FIRE/TRAINING DIV 395 - 306 702 0001-206- GF-FIRE/OF. OF EMS DIV - - 10 10 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 8,693 - 1,996 10,689 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 3 3 0001-231- GF-PW ADMIN-DIV 4,347 - 1,728 6,075 0001-233- GF-PRKS&LNDSKP/PRKS DIV 13,040 - 5,601 18,641 0001-234- GF-PW/STREETS/ADM DIV 11,064 - 3,968 15,032 0001-237- GF-I&M/ABATEMENT SVCS DIV 7,508 - 2,583 10,091 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - - 1 1 0001-241- GF-LIB&CL SVC/L-ADM DIV 18,177 - 3,610 21,787 0001-242- GF-LS/REF SVCS(S-DIV) - - 379 379 0001-243- GF-LIB&CL SVCS/LEAP DIV 3,951 - 927 4,879 0001-251- GF-RECREATION ADM DIV 7,113 - 2,202 9,315 0001-253- CM&NB/BOOKER T CTR DIV 20,943 - 1,547 22,489 0001-254- GF-REC/SPCL EVENTS DIV 3,556 - 828 4,384 0001-255- GF-CM TRANSPORTATN OPERATIONS 790 - 325 1,116

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 2024-25
4 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-141- CITY CLERK ADMIN DIV

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B
System-
wide
Support C Total
0001-256- RECREATION SVCS/AQUATICS 13,040 - 446 13,486 0001-257- RECREATION SVCS/CONVENTION CTR 1,581 - 532 2,113 0001-259- RECREATION SVCS/PLUNGE - - 460 460 0001-260- RECREATION SVCS/CITIES OF SRVC 395 - 319 714 0001-361- GF ECON DEV/ADMINISTRATION 1,581 - 537 2,117 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,185 - 362 1,548 0001-364- GF-ECON DEV/PUBLIC ART DIV 395 - 465 860 0001-369- GF-ECON DEV/REAL ESTATE DIV 395 - 537 932 0001-371- INTERNAL SERVICES-ADMIN 790 - 380 1,170 1001- SR-SPO/ADMIN DIV - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV - - 2,802 2,802 1003- TRANSPORTATION OPERATIONS 1,581 - 695 2,276 1004- STATE ASSET SEIZURE - - 74 74 1005- LIBRARY FUND - - 313 313 1006- OUTSIDE FUNDED SVCS - GRANTS - - 4,366 4,366 1007- EMS-FIRE/OES DIV - - 232 232 1010- NR-CTY MNGR/SP-NRWR ADM DIV - - 153 153 1012- HILLTOP LMD-PARKS&LNDSCP DIV 4,742 - 1,380 6,122 1015- MRNA BAY LNDSCP & LIGHT DIV 3,951 - 1,361 5,312 1017- CHEVRON MODERNIZATN PROJ & CIA - - 4,986 4,986 1018- RENT CONTROL PROGRAM 6,717 - 2,883 9,601 1019- SBI RMRA CAP IMPROVEMENT - - 2,563 2,563 1050- CR-PLANNING & BUILDING 11,064 - 11,222 22,286 1054- PUBLIC WORKS GRANTS ADMIN - - 198 198 1055- ENCROACHMENTS SVCS 2,371 - 645 3,016 1200- HOUSING ADMINISTRATION DIV 790 - 313 1,103 1201- CDBG - - 220 220 1202- HSNG/HOME ADMINISTRATION DIV - - 0 0 1203- NSPI-NGHBRHD STABIL PROG - - 8 8 1205- EMPLOYMENT & TRAINING 7,113 - 6,336 13,448 1207- COR-NEIGHBORHOOD STAB(CITY) - - 4 4 1208- SUCCESSOR HOUSING AGENCY - - 134 134 1209- CAL-HOME - - 198 198 1302- DEVLP IN LIEU FEE-HOUSING PROJ - - 116 116 1303- KIDS FIRST INITIATIVE 1,185 - 2,014 3,200 1304- EMERGENCY OPE & DISASTR RECVRY - - 135 135 1305- PUBLIC ART - - 113 113 1306- AMERICAN RESCUE PLAN ACT - - 923 923 2001- CAP OUTLAY-PW/CIP DIV - - 57 57 2002- MEASURE J-PUBLIC WORKS CIP - - 774 774 2110- IMPACT FEES PARKS/PW - - 18 18 2111- IMPACT FEE - TRAFFIC/PW CIP - - 30 30 2113- IMPACT FEES-FIRE - - 101 101 2114- IMPACT FEES-POLICE - - 2 2 2115- IMPACT FEE - COMM/AQUATIC - - 2 2 2116- IMPACT FEES-OPEN PARKS/PW - - 323 323 2117- IMPACT FEES-LIBRARY SVCS - - 11 11 2119- IF-UTILITIES/STORMWATER - - 8 8 2120- IF-UTILITIES/WASTEWATER - - 14 14 2125- IRON TRIANGLE/EPA PROGRAMS - - 97 97 3001- DS-2005 PENS OBLIG BOND-DIV - - 27,273 27,273 3002- DS-99A PENS OBLIG BOND-DIV - - 128 128 3005- DS-2009 REFNDING&CIVIC CTR DIV - - 4,812 4,812 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
4 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-141- CITY CLERK ADMIN DIV

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B
System-
wide
Support C Total
4001- PORT OF RICHMOND 1,581 - 6,005 7,586 4003- WASTEWATER 4,347 - 24,341 28,687 4005- MARINA - - 254 254 4006- STRMWATER-UTL/ADMIN DIV - - 2,067 2,067 4008- KCRT - CABLE TELEVIS 2,371 - 1,120 3,490 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM - - 1,134 1,134 4102- RHA-HOPE 6 ADMINISTRATION DIV - - - - 4201- RHA-CAPITAL ADMN DIV - - 353 353 4401- RHA-HACIENDA ADMN DIV - - 13 13 4404- RHA-NEVIN PLAZA ADMN DIV 395 - 1,750 2,146 4405- RHA-NYSTROM VILLAGE ADMN DIV 1,185 - 933 2,119 4406- RHA-RCHMD VLG ONE ADMN DIV - - 236 236 4407- RHA-RCHMD VLG TWO ADMN DIV - - 163 163 4408- RHA-RCHMD VLLG THREE ADMIN DIV - - 108 108 4501- RHA-CENTRAL OFFICE COST CNTR 1,976 - 570 2,546 4502- RHA-HOUSING/RAD CORP ADMIN DIV - - 20 20 5001- INSURANCE RESERVES 1,976 - 18,834 20,810 5003- EQUIPMENT SERVICES - - 2,370 2,370 5008- COMPENSATED ABSENCES - - 2,852 2,852 6004- COMMISSION ON AGING DIV - - 11 11 6005- SEAVER GALLERY TRUST FUND - - 17 17 6007- SENIOR TRUST DEPOSIT - - 13 13 6047- CERTBT PLAN FUND-RPOA - - 251 251 6048- OPEB PLAN TRUST - - 8,259 8,259 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 590 590 6050- GEN PEN-NONDPT TRST 1,581 - 282 1,862 6051- POL&FIR-NONDPT TRST 6,717 - 1,208 7,926 6052- GARFLD-NONDPT TRST 395 - 10 405 6058- MARINA WS-ND SP AS - - 122 122 6059- CNTRY CLUB-ND SP AS - - 148 148 6101- SA - PRPRTY TAX DIVISION - - - - 6102- SA-SCCR ADMINISTRATION DIV - - 298 298 6103- SA - CAPITAL PROJECT FUNDS - - 181 181 6300- SA-DS HARBOR 98 TARB - - 6 6 6304- SA-DS 2003B TARB - - 351 351 6305- SA-DS 2004A TARB (2/3) - - 332 332 6306- SA-DS 2004A TARB HOUSING - - 167 167 6309- SA-DS 2007/10 B TARB - HOUSING - - 2 2 6401- SA-DS 2014A NON-TAXABLE BONDS - - 438 438 6403- SA-DS LOANS PAYABLE - - 663 663 6404- SA-DS 2021A NON-TAXABLE BONDS - - 675 675 6405- SA-DS 2021B TAXABLE BONDS - - 21 21 6996- SA - GENERAL LNG TERM DEBT GRP - - 151 151 9102- CITY OF RICHMOND - GFAAG - - 15,950 15,950 AO- ALL OTHER 790 - - 790 Total $ 358,121 $ - $ 358,121 $ 716,242 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
4 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-151- CITY ATTRNY ADMIN DIV
Distribution Percentage 33.33% 33.33% 33.33%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 719,875$ S 239,958$ 239,958$ 239,958$ 400002 - SALARIES & WAGES/Mgmt-Local 21 95,379 S 31,793 31,793 31,793 400003 - SALARIES & WAGES/Local 1021 57,287 S 19,096 19,096 19,096 400006 - SALARIES & WAGES/PT- Temp 42,602 S 14,201 14,201 14,201 400048 - OTHER PAY/Bilingual Pay 1,159 S 386 386 386 400050 - OTHER PAY/Medical Flex 4,925 S 1,642 1,642 1,642 400066 - OTHER PAY/Assign Diff-non-PERS 897 S 299 299 299 400099 - SAL & WAGES/GRNT/PRJ EXP(CON) (31,240) S (10,413) (10,413) (10,413) 400103 - P-ROLL BEN/Medicare Tax-ER Shr 13,487 S 4,496 4,496 4,496 400104 - P-ROLL BEN/PERS Benefits 17,242 S 5,747 5,747 5,747 400105 - P-ROLL BEN/Health Insurance Be 82,094 S 27,365 27,365 27,365 400106 - P-ROLL BEN/Dental Insurance 10,041 S 3,347 3,347 3,347 400109 - P-ROLL BEN/Employee Assistance 115 S 38 38 38 400110 - P-ROLL BEN/Professional Dev-Mg 3,000 S 1,000 1,000 1,000 400111 - P-ROLL BEN/Vision 1,207 S 402 402 402 400112 - P-ROLL BEN/Life Insurance 2,797 S 932 932 932 400114 - P-ROLL BEN/Long Term Disabilit 4,601 S 1,534 1,534 1,534 400116 - P-ROLL BEN/Unemployment Ins 1,556 S 519 519 519 400117 - P-ROLL BEN/Personal/Prof Dev 847 S 282 282 282 400121 - P-ROLL BEN/Worker Comp-Clerica 9,185 S 3,062 3,062 3,062 400122 - P-ROLL BEN/Worker Comp-Prof 51,479 S 17,160 17,160 17,160 400127 - P-ROLL BEN/OPEB 23,806 S 7,935 7,935 7,935 400130 - P-ROLL BEN/PARS Benefits 226 S 75 75 75 400149 - P-ROLL BEN/PERS-Misc 122,457 S 40,819 40,819 40,819 400151 - P-ROLL BEN/PERS-Misc (UAL) 164,462 S 54,821 54,821 54,821 400199 - EMPLYE BNFTS/Grnt/Prj Exp(CON) (15,849) S (5,283) (5,283) (5,283) Subtotal Personnel Cost 1,383,638$ 461,213$ 461,213$ 461,213$ Operating Services & Supplies
400206 - PROF SVCS/Legal Serv Cost 1,940,596$ S 646,865$ 646,865 646,865 400231 - OFF EXP/Postage & Mailing 620 S 207 207 207 400232 - OFF EXP/Printing & Binding 157 S 52 52 52 400233 - OFF EXP/Copying & Duplicating 63 S 21 21 21 400241 - TRAVEL & TRNG/Meal Allowance 300 S 100 100 100 400242 - TRAVEL & TRNG/Mileage 549 S 183 183 183 400243 - TRAVEL & TRNG/Conf, Mtng Trng 1,337 S 446 446 446 400245 - TRAVEL & TRNG/Tuition Rmb/Cert 69 S 23 23 23 400246 - TRAVEL & TRNG/Registration Fee 5,062 S 1,687 1,687 1,687 400261 - DUES & PUB/Membership & Dues 2,786 S 929 929 929 400262 - DUES & PUB/Books & Subs 5,655 S 1,885 1,885 1,885 400264 - DUES & PUB/Law Library Publica 14,876 S 4,959 4,959 4,959 400283 - ADM EXP/Storage Cost 11,326 S 3,775 3,775 3,775 400304 - RENTAL EXP/Equipment Rental 13,360 S 4,453 4,453 4,453 400322 - MISC EXP/Misc Exp 360 S 120 120 120 400341 - OFF SUPP/Office Supplies 3,244 S 1,081 1,081 1,081 400342 - OFF SUPP/Training Supplies 43 S 14 14 14 400401 - UTILITIES/Tel & Telegraph 1,159 S 386 386 386 400501 - EQPT SERVS/Equipment R/M Serv 142 S 47 47 47 400538 - CONTRACT SVCS/Oth Cntrctl Svcs 298 S 99 99 99 400574 - COST POOL/(ISF)-Gen Liability 79,950 S 26,650 26,650 26,650 400592 - COST POOL/(CON)-Admin Charges (319,088) S (106,363) (106,363) (106,363) Subtotal Operating Cost 1,762,866$ 587,622$ 587,622$ 587,622$

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 2024-25
5 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-151- CITY ATTRNY ADMIN DIV
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
400206 - PROF SVCS/Legal Serv Cost (1,940,596)$ [1] (646,865)$ (646,865)$ (646,865)$ 400592 - COST POOL/(CON)-Admin Charges 319,088 [2] 106,363 106,363 106,363 Reimbursement of City Attorney costs (26,000) [3] (8,667) (8,667) (8,667) Subtotal Disallowed Costs (1,647,508)$ (549,169)$ (549,169)$ (549,169)$ DEPARTMENTAL EXPENDITURES 1,498,995$ 499,665$ 499,665$ 499,665$ Reallocation of Incoming Costs
First Allocation 14,572$ 504,523$ 504,523$ 504,523$ Unallocated Costs -$ -$ -$ -$ Subtotal of First Allocation 14,572$ 504,523$ 504,523$ 504,523$ Second Allocation 480,373$ 160,124$ 160,124$ 160,124$ Unallocated Costs -$ -$ -$ -$ Subtotal of Second Allocation 480,373$ 160,124$ 160,124$ 160,124$ TOTAL FUNCTIONAL COSTS 1,993,940$ 664,647$ 664,647$ 664,647$ [1] Litigation costs not allowable per Title 2 CFR Part 200 [2] Admin charges are excluded and re-established through this CAP analysis [3] Reimbursements received for services
Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
5 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-151- CITY ATTRNY ADMIN DIV First Second
Allocation Allocation Total
Departmental Expenditures $ 1,498,995 $ 1,498,995 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- GF-CITY MNGR ADMIN DIV 8,325 1,638 9,963 0001-141- CITY CLERK ADMIN DIV 6,248 1,682 7,930 0001-151- CITY ATTRNY ADMIN DIV 33,255 33,255 0001-171- FIN-ADMN SVCS/ADMIN DIV 8,891 8,891 0001-172- FINANCE/GEN ACCTING DIV 14,981 14,981 0001-173- FIN/BDGT-OPERATING DIV 5,834 5,834 0001-174- FIN/PAYROLL DIV 3,953 3,953 0001-175- FIN-TRSY/DEBT ADMIN DIV 12,106 12,106 0001-176- FIN/ACCNTS PAYABLE DIV 1,444 1,444 0001-177- FIN/REV COLLECTION DIV 14,858 14,858 0001-178- FIN/PURCHASING DIV 2,341 2,341 0001-181- GF-HR ADMIN DIV 21,598 21,598 0001-232- GF-PW-FCLTY MNT/ADM DIV - - 0001-235- GF-PW/EQUIPMENT SVCS DIV 44,070 44,070 0001-261- GF-INFO TECH/ADMIN DIV 40,033 40,033 0001-262- GF-I.T./TELECOMMS DIV 18,788 18,788 0001-263- GF-IT/MAILRM & DUP DIV 596 596 0001-907-908- GF-NON DEPARTMENTAL 254,305 254,305 Total Incoming Costs $ 14,572 $ 480,373 $ 494,945 Total Costs to be Allocated $ 1,513,568 $ 480,373 $ 1,993,940

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
5 - Costs

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total System-wide Support A 5.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 4 0.441% 2,223 2,223 2,223 0001-141- CITY CLERK ADMIN DIV 4 0.441% 2,223 2,223 2,223 0001-151- CITY ATTRNY ADMIN DIV 10 1.101% 5,556 5,556 5,556 0001-171- FIN-ADMN SVCS/ADMIN DIV 5 0.551% 2,778 2,778 900 3,678 0001-172- FINANCE/GEN ACCTING DIV 7 0.771% 3,889 3,889 1,259 5,149 0001-173- FIN/BDGT-OPERATING DIV 2 0.220% 1,111 1,111 360 1,471 0001-174- FIN/PAYROLL DIV 2 0.220% 1,111 1,111 360 1,471 0001-175- FIN-TRSY/DEBT ADMIN DIV 1 0.110% 556 556 180 736 0001-176- FIN/ACCNTS PAYABLE DIV 4 0.441% 2,223 2,223 720 2,942 0001-177- FIN/REV COLLECTION DIV 13 1.432% 7,223 7,223 2,339 9,562 0001-178- FIN/PURCHASING DIV 2 0.220% 1,111 1,111 360 1,471 0001-181- GF-HR ADMIN DIV 14 1.542% 7,779 7,779 2,519 10,298 0001-232- GF-PW-FCLTY MNT/ADM DIV 34 3.744% 18,892 18,892 6,117 25,009 0001-235- GF-PW/EQUIPMENT SVCS DIV 13 1.432% 7,223 7,223 2,339 9,562 0001-261- GF-INFO TECH/ADMIN DIV 4 0.441% 2,223 2,223 720 2,942 0001-262- GF-I.T./TELECOMMS DIV 4 0.441% 2,223 2,223 720 2,942 0001-263- GF-IT/MAILRM & DUP DIV 1 0.110% 556 556 180 736 0001-907-908- GF-NON DEPARTMENTAL - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 8 0.881% 4,445 4,445 1,439 5,884 0001-105- COUNCIL/CITY COUNCIL DIV 13 1.432% 7,223 7,223 2,339 9,562 0001-121- POLICE COMMISSION DIV 1 0.110% 556 556 180 736 0001-161- GF-PLN/PLNING ADMN DIV - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT DIV 7 0.771% 3,889 3,889 1,259 5,149 0001-191- GF-POLICE ADMIN DIV 175 19.273% 97,237 97,237 31,485 128,722 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 1 0.110% 556 556 180 736 0001-196- GF-POLICE/REGULATORY 1 0.110% 556 556 180 736 0001-197- CAD DISPATCH SYST/COMM POL DIV 22 2.423% 12,224 12,224 3,958 16,182 0001-199- GF-PARKING ENFORCEMENT DIV 4 0.441% 2,223 2,223 720 2,942 0001-201- GF-FIRE/ADMIN DIV 4 0.441% 2,223 2,223 720 2,942 0001-202- GF-FIRE/SUPRESSN DIV 79 8.700% 43,896 43,896 14,213 58,109 0001-203- GF-FIRE PREVENTION DIV 9 0.991% 5,001 5,001 1,619 6,620 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.110% 556 556 180 736 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 22 2.423% 12,224 12,224 3,958 16,182 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 11 1.211% 6,112 6,112 1,979 8,091 0001-233- GF-PRKS&LNDSKP/PRKS DIV 33 3.634% 18,336 18,336 5,937 24,273 0001-234- GF-PW/STREETS/ADM DIV 28 3.084% 15,558 15,558 5,038 20,596 0001-237- GF-I&M/ABATEMENT SVCS DIV 19 2.093% 10,557 10,557 3,418 13,976 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 46 5.066% 25,560 25,560 8,276 33,836 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 10 1.101% 5,556 5,556 1,799 7,356 0001-251- GF-RECREATION ADM DIV 18 1.982% 10,002 10,002 3,238 13,240 0001-253- CM&NB/BOOKER T CTR DIV 53 5.837% 29,449 29,449 9,535 38,984 0001-254- GF-REC/SPCL EVENTS DIV 9 0.991% 5,001 5,001 1,619 6,620 0001-151- CITY ATTRNY ADMIN DIV
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
5 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- CITY ATTRNY ADMIN DIV
0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.220% 1,111 1,111 360 1,471 0001-256- RECREATION SVCS/AQUATICS 33 3.634% 18,336 18,336 5,937 24,273 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.441% 2,223 2,223 720 2,942 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC 1 0.110% 556 556 180 736 0001-361- GF ECON DEV/ADMINISTRATION 4 0.441% 2,223 2,223 720 2,942 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.330% 1,667 1,667 540 2,207 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.110% 556 556 180 736 0001-369- GF-ECON DEV/REAL ESTATE DIV 1 0.110% 556 556 180 736 0001-371- INTERNAL SERVICES-ADMIN 2 0.220% 1,111 1,111 360 1,471 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 4 0.441% 2,223 2,223 720 2,942 1004- STATE ASSET SEIZURE - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMS-FIRE/OES DIV - 0.000% - - - - 1010- NR-CTY MNGR/SP-NRWR ADM DIV - 0.000% - - - - 1012- HILLTOP LMD-PARKS&LNDSCP DIV 12 1.322% 6,668 6,668 2,159 8,827 1015- MRNA BAY LNDSCP & LIGHT DIV 10 1.101% 5,556 5,556 1,799 7,356 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL PROGRAM 17 1.872% 9,446 9,446 3,059 12,504 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 28 3.084% 15,558 15,558 5,038 20,596 1054- PUBLIC WORKS GRANTS ADMIN - 0.000% - - - - 1055- ENCROACHMENTS SVCS 6 0.661% 3,334 3,334 1,079 4,413 1200- HOUSING ADMINISTRATION DIV 2 0.220% 1,111 1,111 360 1,471 1201- CDBG - 0.000% - - - - 1202- HSNG/HOME ADMINISTRATION DIV - 0.000% - - - - 1203- NSPI-NGHBRHD STABIL PROG - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 18 1.982% 10,002 10,002 3,238 13,240 1207- COR-NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGENCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 3 0.330% 1,667 1,667 540 2,207 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- CAP OUTLAY-PW/CIP DIV - 0.000% - - - - 2002- MEASURE J-PUBLIC WORKS CIP - 0.000% - - - - 2110- IMPACT FEES PARKS/PW - 0.000% - - - - 2111- IMPACT FEE - TRAFFIC/PW CIP - 0.000% - - - - 2113- IMPACT FEES-FIRE - 0.000% - - - - 2114- IMPACT FEES-POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATIC - 0.000% - - - - 2116- IMPACT FEES-OPEN PARKS/PW - 0.000% - - - - 2117- IMPACT FEES-LIBRARY SVCS - 0.000% - - - - 2119- IF-UTILITIES/STORMWATER - 0.000% - - - - 2120- IF-UTILITIES/WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 3001- DS-2005 PENS OBLIG BOND-DIV - 0.000% - - - - 3002- DS-99A PENS OBLIG BOND-DIV - 0.000% - - - - 3005- DS-2009 REFNDING&CIVIC CTR DIV - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
5 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- CITY ATTRNY ADMIN DIV
4001- PORT OF RICHMOND 4 0.441% 2,223 2,223 720 2,942 4003- WASTEWATER 11 1.211% 6,112 6,112 1,979 8,091 4005- MARINA - 0.000% - - - - 4006- STRMWATER-UTL/ADMIN DIV - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 6 0.661% 3,334 3,334 1,079 4,413 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM - 0.000% - - - - 4102- RHA-HOPE 6 ADMINISTRATION DIV - 0.000% - - - - 4201- RHA-CAPITAL ADMN DIV - 0.000% - - - - 4401- RHA-HACIENDA ADMN DIV - 0.000% - - - - 4404- RHA-NEVIN PLAZA ADMN DIV 1 0.110% 556 556 180 736 4405- RHA-NYSTROM VILLAGE ADMN DIV 3 0.330% 1,667 1,667 540 2,207 4406- RHA-RCHMD VLG ONE ADMN DIV - 0.000% - - - - 4407- RHA-RCHMD VLG TWO ADMN DIV - 0.000% - - - - 4408- RHA-RCHMD VLLG THREE ADMIN DIV - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 5 0.551% 2,778 2,778 900 3,678 4502- RHA-HOUSING/RAD CORP ADMIN DIV - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.551% 2,778 2,778 900 3,678 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6004- COMMISSION ON AGING DIV - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND-RPOA - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GEN PEN-NONDPT TRST 4 0.441% 2,223 2,223 720 2,942 6051- POL&FIR-NONDPT TRST 17 1.872% 9,446 9,446 3,059 12,504 6052- GARFLD-NONDPT TRST 1 0.110% 556 556 180 736 6058- MARINA WS-ND SP AS - 0.000% - - - - 6059- CNTRY CLUB-ND SP AS - 0.000% - - - - 6101- SA - PRPRTY TAX DIVISION - 0.000% - - - - 6102- SA-SCCR ADMINISTRATION DIV - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 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 HOUSING - 0.000% - - - - 6309- SA-DS 2007/10 B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS - 0.000% - - - - 6996- SA - GENERAL LNG TERM DEBT GRP - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER 2 0.220% 1,111 1,111 360 1,471 Total 908 100.000% $ 504,523 $ - $ 504,523 $ 160,124 $ 664,647 Allocation Basis: FY 22-23 Total FTEs per Fund/Dept.

Source of Allocation: 2_City Staff Roster_Report as of 4.2.23_NBS.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
5 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- CITY ATTRNY ADMIN DIV
System-wide Support B 5.2

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 29 4.381% 22,101 22,101 22,101 0001-141- CITY CLERK ADMIN DIV 50 7.553% 38,106 38,106 38,106 0001-151- CITY ATTRNY ADMIN DIV 29 4.381% 22,101 22,101 22,101 0001-171- FIN-ADMN SVCS/ADMIN DIV 67 10.121% 51,062 51,062 19,365 70,427 0001-172- FINANCE/GEN ACCTING DIV - 0.000% - - - - 0001-173- FIN/BDGT-OPERATING DIV - 0.000% - - - - 0001-174- FIN/PAYROLL DIV - 0.000% - - - - 0001-175- FIN-TRSY/DEBT ADMIN DIV - 0.000% - - - - 0001-176- FIN/ACCNTS PAYABLE DIV - 0.000% - - - - 0001-177- FIN/REV COLLECTION DIV - 0.000% - - - - 0001-178- FIN/PURCHASING DIV - 0.000% - - - - 0001-181- GF-HR ADMIN DIV 32 4.834% 24,388 24,388 9,249 33,637 0001-232- GF-PW-FCLTY MNT/ADM DIV - 0.000% - - - - 0001-235- GF-PW/EQUIPMENT SVCS DIV - 0.000% - - - - 0001-261- GF-INFO TECH/ADMIN DIV 11 1.662% 8,383 8,383 3,179 11,563 0001-262- GF-I.T./TELECOMMS DIV - 0.000% - - - - 0001-263- GF-IT/MAILRM & DUP DIV - 0.000% - - - - 0001-907-908- GF-NON DEPARTMENTAL - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 95 14.350% 72,401 72,401 27,458 99,859 0001-105- COUNCIL/CITY COUNCIL DIV 49 7.402% 37,344 37,344 14,163 51,506 0001-121- POLICE COMMISSION DIV - 0.000% - - - - 0001-161- GF-PLN/PLNING ADMN DIV - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT DIV - 0.000% - - - - 0001-191- GF-POLICE ADMIN DIV 41 6.193% 31,247 31,247 11,850 43,097 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION - 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 8 1.208% 6,097 6,097 2,312 8,409 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 90 13.595% 68,591 68,591 26,013 94,604 0001-233- GF-PRKS&LNDSKP/PRKS DIV - 0.000% - - - - 0001-234- GF-PW/STREETS/ADM DIV - 0.000% - - - - 0001-237- GF-I&M/ABATEMENT SVCS 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% - - - - 0001-251- GF-RECREATION ADM DIV 65 9.819% 49,538 49,538 18,787 68,325 0001-253- CM&NB/BOOKER T CTR DIV - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS DIV - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
5 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- CITY ATTRNY ADMIN DIV
0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-256- RECREATION SVCS/AQUATICS - 0.000% - - - - 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC - 0.000% - - - - 0001-361- GF ECON DEV/ADMINISTRATION 25 3.776% 19,053 19,053 7,226 26,279 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% - - - - 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS - 0.000% - - - - 1004- STATE ASSET SEIZURE - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMS-FIRE/OES DIV - 0.000% - - - - 1010- NR-CTY MNGR/SP-NRWR ADM DIV - 0.000% - - - - 1012- HILLTOP LMD-PARKS&LNDSCP DIV - 0.000% - - - - 1015- MRNA BAY LNDSCP & LIGHT DIV - 0.000% - - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL PROGRAM 2 0.302% 1,524 1,524 578 2,102 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING - 0.000% - - - - 1054- PUBLIC WORKS GRANTS ADMIN - 0.000% - - - - 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- HOUSING ADMINISTRATION DIV - 0.000% - - - - 1201- CDBG - 0.000% - - - - 1202- HSNG/HOME ADMINISTRATION DIV - 0.000% - - - - 1203- NSPI-NGHBRHD STABIL PROG - 0.000% - - - - 1205- EMPLOYMENT & TRAINING - 0.000% - - - - 1207- COR-NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGENCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ - 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 51 7.704% 38,868 38,868 14,741 53,609 2001- CAP OUTLAY-PW/CIP DIV - 0.000% - - - - 2002- MEASURE J-PUBLIC WORKS CIP - 0.000% - - - - 2110- IMPACT FEES PARKS/PW - 0.000% - - - - 2111- IMPACT FEE - TRAFFIC/PW CIP - 0.000% - - - - 2113- IMPACT FEES-FIRE - 0.000% - - - - 2114- IMPACT FEES-POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATIC - 0.000% - - - - 2116- IMPACT FEES-OPEN PARKS/PW - 0.000% - - - - 2117- IMPACT FEES-LIBRARY SVCS - 0.000% - - - - 2119- IF-UTILITIES/STORMWATER - 0.000% - - - - 2120- IF-UTILITIES/WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 3001- DS-2005 PENS OBLIG BOND-DIV - 0.000% - - - - 3002- DS-99A PENS OBLIG BOND-DIV - 0.000% - - - - 3005- DS-2009 REFNDING&CIVIC CTR DIV - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
5 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- CITY ATTRNY ADMIN DIV
4001- PORT OF RICHMOND - 0.000% - - - - 4003- WASTEWATER - 0.000% - - - - 4005- MARINA - 0.000% - - - - 4006- STRMWATER-UTL/ADMIN DIV - 0.000% - - - - 4008- KCRT - CABLE TELEVIS - 0.000% - - - - 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM - 0.000% - - - - 4102- RHA-HOPE 6 ADMINISTRATION DIV - 0.000% - - - - 4201- RHA-CAPITAL ADMN DIV - 0.000% - - - - 4401- RHA-HACIENDA ADMN DIV - 0.000% - - - - 4404- RHA-NEVIN PLAZA ADMN DIV - 0.000% - - - - 4405- RHA-NYSTROM VILLAGE ADMN DIV - 0.000% - - - - 4406- RHA-RCHMD VLG ONE ADMN DIV - 0.000% - - - - 4407- RHA-RCHMD VLG TWO ADMN DIV - 0.000% - - - - 4408- RHA-RCHMD VLLG THREE ADMIN DIV - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 18 2.719% 13,718 13,718 5,203 18,921 4502- RHA-HOUSING/RAD CORP ADMIN DIV - 0.000% - - - - 5001- INSURANCE RESERVES - 0.000% - - - - 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6004- COMMISSION ON AGING DIV - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND-RPOA - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GEN PEN-NONDPT TRST - 0.000% - - - - 6051- POL&FIR-NONDPT TRST - 0.000% - - - - 6052- GARFLD-NONDPT TRST - 0.000% - - - - 6058- MARINA WS-ND SP AS - 0.000% - - - - 6059- CNTRY CLUB-ND SP AS - 0.000% - - - - 6101- SA - PRPRTY TAX DIVISION - 0.000% - - - - 6102- SA-SCCR ADMINISTRATION DIV - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 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 HOUSING - 0.000% - - - - 6309- SA-DS 2007/10 B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS - 0.000% - - - - 6996- SA - GENERAL LNG TERM DEBT GRP - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER - 0.000% - - - - Total 662 100.000% $ 504,523 $ - $ 504,523 $ 160,124 $ 664,647 Allocation Basis: FY 22-23 Total Council Agendas
Source of Allocation: 4 - Agenda Items FY 22-23_NBS_05.14.24.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
5 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- CITY ATTRNY ADMIN DIV
System-wide Support C 5.3

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 972,578 0.317% 1,600 1,600 1,600 0001-141- CITY CLERK ADMIN DIV 869,319 0.284% 1,430 1,430 1,430 0001-151- CITY ATTRNY ADMIN DIV 3,401,490 1.109% 5,597 5,597 5,597 0001-171- FIN-ADMN SVCS/ADMIN DIV 562,065 0.183% 925 925 299 1,224 0001-172- FINANCE/GEN ACCTING DIV 1,231,066 0.402% 2,026 2,026 654 2,680 0001-173- FIN/BDGT-OPERATING DIV 518,291 0.169% 853 853 275 1,128 0001-174- FIN/PAYROLL DIV 352,437 0.115% 580 580 187 767 0001-175- FIN-TRSY/DEBT ADMIN DIV 883,892 0.288% 1,454 1,454 470 1,924 0001-176- FIN/ACCNTS PAYABLE DIV 101,165 0.033% 166 166 54 220 0001-177- FIN/REV COLLECTION DIV 980,606 0.320% 1,614 1,614 521 2,135 0001-178- FIN/PURCHASING DIV 390,104 0.127% 642 642 207 849 0001-181- GF-HR ADMIN DIV 2,098,968 0.685% 3,454 3,454 1,115 4,569 0001-232- GF-PW-FCLTY MNT/ADM DIV 8,681,005 2.831% 14,285 14,285 4,613 18,897 0001-235- GF-PW/EQUIPMENT SVCS DIV 3,675,863 1.199% 6,049 6,049 1,953 8,002 0001-261- GF-INFO TECH/ADMIN DIV 1,793,912 0.585% 2,952 2,952 953 3,905 0001-262- GF-I.T./TELECOMMS DIV 1,619,990 0.528% 2,666 2,666 861 3,527 0001-263- GF-IT/MAILRM & DUP DIV 154,959 0.051% 255 255 82 337 0001-907-908- GF-NON DEPARTMENTAL 15,350,826 5.007% 25,260 25,260 8,157 33,417

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 534,756 0.174% 880 880 284 1,164 0001-105- COUNCIL/CITY COUNCIL DIV 591,656 0.193% 974 974 314 1,288 0001-121- POLICE COMMISSION DIV 52,467 0.017% 86 86 28 114 0001-161- GF-PLN/PLNING ADMN DIV 301,553 0.098% 496 496 160 656 0001-163- GF-PLN/CODE ENFORCEMENT DIV 1,584,966 0.517% 2,608 2,608 842 3,450 0001-191- GF-POLICE ADMIN DIV 51,296,251 16.731% 84,410 84,410 27,256 111,666 0001-192- GF-POLICE-PATROL/CIB 23,437 0.008% 39 39 12 51 0001-193- GF-POLICE/CRIME PREVENTION 235,346 0.077% 387 387 125 512 0001-196- GF-POLICE/REGULATORY 80,875 0.026% 133 133 43 176 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,668,813 1.197% 6,037 6,037 1,949 7,987 0001-199- GF-PARKING ENFORCEMENT DIV 312,437 0.102% 514 514 166 680 0001-201- GF-FIRE/ADMIN DIV 1,062,902 0.347% 1,749 1,749 565 2,314 0001-202- GF-FIRE/SUPRESSN DIV 28,727,921 9.370% 47,273 47,273 15,264 62,537 0001-203- GF-FIRE PREVENTION DIV 2,042,077 0.666% 3,360 3,360 1,085 4,445 0001-204- GF-FIRE/ SUPPORT DIV 274,910 0.090% 452 452 146 598 0001-205- GF-FIRE/TRAINING DIV 261,963 0.085% 431 431 139 570 0001-206- GF-FIRE/OF. OF EMS DIV 8,787 0.003% 14 14 5 19 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,706,814 0.557% 2,809 2,809 907 3,716 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 2,803 0.001% 5 5 1 6 0001-231- GF-PW ADMIN-DIV 1,477,602 0.482% 2,431 2,431 785 3,217 0001-233- GF-PRKS&LNDSKP/PRKS DIV 4,789,189 1.562% 7,881 7,881 2,545 10,425 0001-234- GF-PW/STREETS/ADM DIV 3,392,459 1.106% 5,582 5,582 1,803 7,385 0001-237- GF-I&M/ABATEMENT SVCS DIV 2,208,896 0.720% 3,635 3,635 1,174 4,808 0001-239- GF-I&M/PROP/ASSETS MNGT DIV 619 0.000% 1 1 0 1 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,086,904 1.007% 5,080 5,080 1,640 6,720 0001-242- GF-LS/REF SVCS(S-DIV) 323,670 0.106% 533 533 172 705 0001-243- GF-LIB&CL SVCS/LEAP DIV 792,942 0.259% 1,305 1,305 421 1,726 0001-251- GF-RECREATION ADM DIV 1,883,144 0.614% 3,099 3,099 1,001 4,099 0001-253- CM&NB/BOOKER T CTR DIV 1,322,496 0.431% 2,176 2,176 703 2,879 0001-254- GF-REC/SPCL EVENTS DIV 707,697 0.231% 1,165 1,165 376 1,541 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
5 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- CITY ATTRNY ADMIN DIV
0001-255- GF-CM TRANSPORTATN OPERATIONS 278,226 0.091% 458 458 148 606 0001-256- RECREATION SVCS/AQUATICS 381,542 0.124% 628 628 203 831 0001-257- RECREATION SVCS/CONVENTION CTR 455,046 0.148% 749 749 242 991 0001-259- RECREATION SVCS/PLUNGE 393,136 0.128% 647 647 209 856 0001-260- RECREATION SVCS/CITIES OF SRVC 272,525 0.089% 448 448 145 593 0001-361- GF ECON DEV/ADMINISTRATION 458,749 0.150% 755 755 244 999 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 309,846 0.101% 510 510 165 674 0001-364- GF-ECON DEV/PUBLIC ART DIV 397,517 0.130% 654 654 211 865 0001-369- GF-ECON DEV/REAL ESTATE DIV 458,928 0.150% 755 755 244 999 0001-371- INTERNAL SERVICES-ADMIN 324,790 0.106% 534 534 173 707 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV 2,395,854 0.781% 3,942 3,942 1,273 5,215 1003- TRANSPORTATION OPERATIONS 594,603 0.194% 978 978 316 1,294 1004- STATE ASSET SEIZURE 63,660 0.021% 105 105 34 139 1005- LIBRARY FUND 267,456 0.087% 440 440 142 582 1006- OUTSIDE FUNDED SVCS - GRANTS 3,732,906 1.218% 6,143 6,143 1,983 8,126 1007- EMS-FIRE/OES DIV 198,075 0.065% 326 326 105 431 1010- NR-CTY MNGR/SP-NRWR ADM DIV 130,578 0.043% 215 215 69 284 1012- HILLTOP LMD-PARKS&LNDSCP DIV 1,179,853 0.385% 1,941 1,941 627 2,568 1015- MRNA BAY LNDSCP & LIGHT DIV 1,163,659 0.380% 1,915 1,915 618 2,533 1017- CHEVRON MODERNIZATN PROJ & CIA 4,263,307 1.391% 7,015 7,015 2,265 9,281 1018- RENT CONTROL PROGRAM 2,465,331 0.804% 4,057 4,057 1,310 5,367 1019- SBI RMRA CAP IMPROVEMENT 2,191,767 0.715% 3,607 3,607 1,165 4,771 1050- CR-PLANNING & BUILDING 9,594,960 3.129% 15,789 15,789 5,098 20,887 1054- PUBLIC WORKS GRANTS ADMIN 169,526 0.055% 279 279 90 369 1055- ENCROACHMENTS SVCS 551,567 0.180% 908 908 293 1,201 1200- HOUSING ADMINISTRATION DIV 267,395 0.087% 440 440 142 582 1201- CDBG 188,137 0.061% 310 310 100 410 1202- HSNG/HOME ADMINISTRATION DIV 374 0.000% 1 1 0 1 1203- NSPI-NGHBRHD STABIL PROG 7,169 0.002% 12 12 4 16 1205- EMPLOYMENT & TRAINING 5,417,354 1.767% 8,914 8,914 2,878 11,793 1207- COR-NEIGHBORHOOD STAB(CITY) 3,365 0.001% 6 6 2 7 1208- SUCCESSOR HOUSING AGENCY 114,672 0.037% 189 189 61 250 1209- CAL-HOME 169,671 0.055% 279 279 90 369 1302- DEVLP IN LIEU FEE-HOUSING PROJ 98,803 0.032% 163 163 52 215 1303- KIDS FIRST INITIATIVE 1,722,322 0.562% 2,834 2,834 915 3,749 1304- EMERGENCY OPE & DISASTR RECVRY 115,087 0.038% 189 189 61 251 1305- PUBLIC ART 96,446 0.031% 159 159 51 210 1306- AMERICAN RESCUE PLAN ACT 789,227 0.257% 1,299 1,299 419 1,718 2001- CAP OUTLAY-PW/CIP DIV 48,528 0.016% 80 80 26 106 2002- MEASURE J-PUBLIC WORKS CIP 662,019 0.216% 1,089 1,089 352 1,441 2110- IMPACT FEES PARKS/PW 15,383 0.005% 25 25 8 33 2111- IMPACT FEE - TRAFFIC/PW CIP 25,371 0.008% 42 42 13 55 2113- IMPACT FEES-FIRE 86,154 0.028% 142 142 46 188 2114- IMPACT FEES-POLICE 1,480 0.000% 2 2 1 3 2115- IMPACT FEE - COMM/AQUATIC 1,679 0.001% 3 3 1 4 2116- IMPACT FEES-OPEN PARKS/PW 276,523 0.090% 455 455 147 602 2117- IMPACT FEES-LIBRARY SVCS 9,045 0.003% 15 15 5 20 2119- IF-UTILITIES/STORMWATER 6,552 0.002% 11 11 3 14 2120- IF-UTILITIES/WASTEWATER 11,868 0.004% 20 20 6 26 2125- IRON TRIANGLE/EPA PROGRAMS 83,046 0.027% 137 137 44 181 3001- DS-2005 PENS OBLIG BOND-DIV 23,319,910 7.606% 38,374 38,374 12,391 50,765 3002- DS-99A PENS OBLIG BOND-DIV 109,205 0.036% 180 180 58 238 3005- DS-2009 REFNDING&CIVIC CTR DIV 4,114,706 1.342% 6,771 6,771 2,186 8,957 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
5 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-151- CITY ATTRNY ADMIN DIV
4001- PORT OF RICHMOND 5,134,544 1.675% 8,449 8,449 2,728 11,177 4003- WASTEWATER 20,812,356 6.788% 34,247 34,247 11,059 45,306 4005- MARINA 217,344 0.071% 358 358 115 473 4006- STRMWATER-UTL/ADMIN DIV 1,767,245 0.576% 2,908 2,908 939 3,847 4008- KCRT - CABLE TELEVIS 957,308 0.312% 1,575 1,575 509 2,084 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM 969,225 0.316% 1,595 1,595 515 2,110 4102- RHA-HOPE 6 ADMINISTRATION DIV - 0.000% - - - - 4201- RHA-CAPITAL ADMN DIV 301,905 0.098% 497 497 160 657 4401- RHA-HACIENDA ADMN DIV 11,491 0.004% 19 19 6 25 4404- RHA-NEVIN PLAZA ADMN DIV 1,496,739 0.488% 2,463 2,463 795 3,258 4405- RHA-NYSTROM VILLAGE ADMN DIV 798,113 0.260% 1,313 1,313 424 1,737 4406- RHA-RCHMD VLG ONE ADMN DIV 202,200 0.066% 333 333 107 440 4407- RHA-RCHMD VLG TWO ADMN DIV 139,751 0.046% 230 230 74 304 4408- RHA-RCHMD VLLG THREE ADMIN DIV 92,492 0.030% 152 152 49 201 4501- RHA-CENTRAL OFFICE COST CNTR 487,706 0.159% 803 803 259 1,062 4502- RHA-HOUSING/RAD CORP ADMIN DIV 17,239 0.006% 28 28 9 38 5001- INSURANCE RESERVES 16,104,043 5.252% 26,500 26,500 8,557 35,057 5003- EQUIPMENT SERVICES 2,026,433 0.661% 3,335 3,335 1,077 4,411 5008- COMPENSATED ABSENCES 2,438,444 0.795% 4,013 4,013 1,296 5,308 6004- COMMISSION ON AGING DIV 9,419 0.003% 15 15 5 21 6005- SEAVER GALLERY TRUST FUND 14,411 0.005% 24 24 8 31 6007- SENIOR TRUST DEPOSIT 11,287 0.004% 19 19 6 25 6047- CERTBT PLAN FUND-RPOA 215,002 0.070% 354 354 114 468 6048- OPEB PLAN TRUST 7,061,998 2.303% 11,621 11,621 3,752 15,373 6049- PT MOLATE PRIVATE-PURPOSE TRST 504,575 0.165% 830 830 268 1,098 6050- GEN PEN-NONDPT TRST 240,913 0.079% 396 396 128 524 6051- POL&FIR-NONDPT TRST 1,033,225 0.337% 1,700 1,700 549 2,249 6052- GARFLD-NONDPT TRST 8,845 0.003% 15 15 5 19 6058- MARINA WS-ND SP AS 104,201 0.034% 171 171 55 227 6059- CNTRY CLUB-ND SP AS 126,194 0.041% 208 208 67 275 6101- SA - PRPRTY TAX DIVISION - 0.000% - - - - 6102- SA-SCCR ADMINISTRATION DIV 254,869 0.083% 419 419 135 555 6103- SA - CAPITAL PROJECT FUNDS 154,558 0.050% 254 254 82 336 6300- SA-DS HARBOR 98 TARB 5,297 0.002% 9 9 3 12 6304- SA-DS 2003B TARB 299,969 0.098% 494 494 159 653 6305- SA-DS 2004A TARB (2/3) 283,497 0.092% 467 467 151 617 6306- SA-DS 2004A TARB HOUSING 142,631 0.047% 235 235 76 310 6309- SA-DS 2007/10 B TARB - HOUSING 1,642 0.001% 3 3 1 4 6401- SA-DS 2014A NON-TAXABLE BONDS 374,819 0.122% 617 617 199 816 6403- SA-DS LOANS PAYABLE 567,110 0.185% 933 933 301 1,235 6404- SA-DS 2021A NON-TAXABLE BONDS 577,222 0.188% 950 950 307 1,257 6405- SA-DS 2021B TAXABLE BONDS 17,782 0.006% 29 29 9 39 6996- SA - GENERAL LNG TERM DEBT GRP 129,191 0.042% 213 213 69 281 9102- CITY OF RICHMOND - GFAAG 13,637,801 4.448% 22,441 22,441 7,246 29,688 AO- ALL OTHER - 0.000% - - - - Total $ 306,600,823 100.000% $ 504,523 $ - $ 504,523 $ 160,124 $ 664,647 Allocation Basis: FY 22-23 Modified Total Direct Cost per Fund/Dept.

Source of Allocation: 3-Actual Expenditures _NBS.xlsx
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
5 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-151- CITY ATTRNY ADMIN DIV

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - $ - EQUIP- Equipment Use - - - - 0001-131- GF-CITY MNGR ADMIN DIV 2,223 22,101 1,600 25,924 0001-141- CITY CLERK ADMIN DIV 2,223 38,106 1,430 41,759 0001-151- CITY ATTRNY ADMIN DIV 5,556 22,101 5,597 33,255 0001-171- FIN-ADMN SVCS/ADMIN DIV 3,678 70,427 1,224 75,328 0001-172- FINANCE/GEN ACCTING DIV 5,149 - 2,680 7,829 0001-173- FIN/BDGT-OPERATING DIV 1,471 - 1,128 2,599 0001-174- FIN/PAYROLL DIV 1,471 - 767 2,238 0001-175- FIN-TRSY/DEBT ADMIN DIV 736 - 1,924 2,660 0001-176- FIN/ACCNTS PAYABLE DIV 2,942 - 220 3,162 0001-177- FIN/REV COLLECTION DIV 9,562 - 2,135 11,697 0001-178- FIN/PURCHASING DIV 1,471 - 849 2,320 0001-181- GF-HR ADMIN DIV 10,298 33,637 4,569 48,504 0001-232- GF-PW-FCLTY MNT/ADM DIV 25,009 - 18,897 43,906 0001-235- GF-PW/EQUIPMENT SVCS DIV 9,562 - 8,002 17,564 0001-261- GF-INFO TECH/ADMIN DIV 2,942 11,563 3,905 18,410 0001-262- GF-I.T./TELECOMMS DIV 2,942 - 3,527 6,469 0001-263- GF-IT/MAILRM & DUP DIV 736 - 337 1,073 0001-907-908- GF-NON DEPARTMENTAL - - 33,417 33,417

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 5,884 99,859 1,164 106,908 0001-105- COUNCIL/CITY COUNCIL DIV 9,562 51,506 1,288 62,357 0001-121- POLICE COMMISSION DIV 736 - 114 850 0001-161- GF-PLN/PLNING ADMN DIV - - 656 656 0001-163- GF-PLN/CODE ENFORCEMENT DIV 5,149 - 3,450 8,599 0001-191- GF-POLICE ADMIN DIV 128,722 43,097 111,666 283,485 0001-192- GF-POLICE-PATROL/CIB - - 51 51 0001-193- GF-POLICE/CRIME PREVENTION 736 - 512 1,248 0001-196- GF-POLICE/REGULATORY 736 - 176 912 0001-197- CAD DISPATCH SYST/COMM POL DIV 16,182 - 7,987 24,169 0001-199- GF-PARKING ENFORCEMENT DIV 2,942 - 680 3,622 0001-201- GF-FIRE/ADMIN DIV 2,942 8,409 2,314 13,665 0001-202- GF-FIRE/SUPRESSN DIV 58,109 - 62,537 120,646 0001-203- GF-FIRE PREVENTION DIV 6,620 - 4,445 11,065 0001-204- GF-FIRE/ SUPPORT DIV - - 598 598 0001-205- GF-FIRE/TRAINING DIV 736 - 570 1,306 0001-206- GF-FIRE/OF. OF EMS DIV - - 19 19 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 16,182 - 3,716 19,898 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 6 6 0001-231- GF-PW ADMIN-DIV 8,091 94,604 3,217 105,911 0001-233- GF-PRKS&LNDSKP/PRKS DIV 24,273 - 10,425 34,699 0001-234- GF-PW/STREETS/ADM DIV 20,596 - 7,385 27,981 0001-237- GF-I&M/ABATEMENT SVCS DIV 13,976 - 4,808 18,784 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - - 1 1 0001-241- GF-LIB&CL SVC/L-ADM DIV 33,836 - 6,720 40,555 0001-242- GF-LS/REF SVCS(S-DIV) - - 705 705 0001-243- GF-LIB&CL SVCS/LEAP DIV 7,356 - 1,726 9,082 0001-251- GF-RECREATION ADM DIV 13,240 68,325 4,099 85,664 0001-253- CM&NB/BOOKER T CTR DIV 38,984 - 2,879 41,863 0001-254- GF-REC/SPCL EVENTS DIV 6,620 - 1,541 8,161

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 2024-25
5 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-151- CITY ATTRNY ADMIN DIV

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B
System-wide
Support C Total
0001-255- GF-CM TRANSPORTATN OPERATIONS 1,471 - 606 2,077 0001-256- RECREATION SVCS/AQUATICS 24,273 - 831 25,104 0001-257- RECREATION SVCS/CONVENTION CTR 2,942 - 991 3,933 0001-259- RECREATION SVCS/PLUNGE - - 856 856 0001-260- RECREATION SVCS/CITIES OF SRVC 736 - 593 1,329 0001-361- GF ECON DEV/ADMINISTRATION 2,942 26,279 999 30,220 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 2,207 - 674 2,881 0001-364- GF-ECON DEV/PUBLIC ART DIV 736 - 865 1,601 0001-369- GF-ECON DEV/REAL ESTATE DIV 736 - 999 1,735 0001-371- INTERNAL SERVICES-ADMIN 1,471 - 707 2,178 1001- SR-SPO/ADMIN DIV - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV - - 5,215 5,215 1003- TRANSPORTATION OPERATIONS 2,942 - 1,294 4,237 1004- STATE ASSET SEIZURE - - 139 139 1005- LIBRARY FUND - - 582 582 1006- OUTSIDE FUNDED SVCS - GRANTS - - 8,126 8,126 1007- EMS-FIRE/OES DIV - - 431 431 1010- NR-CTY MNGR/SP-NRWR ADM DIV - - 284 284 1012- HILLTOP LMD-PARKS&LNDSCP DIV 8,827 - 2,568 11,395 1015- MRNA BAY LNDSCP & LIGHT DIV 7,356 - 2,533 9,889 1017- CHEVRON MODERNIZATN PROJ & CIA - - 9,281 9,281 1018- RENT CONTROL PROGRAM 12,504 2,102 5,367 19,973 1019- SBI RMRA CAP IMPROVEMENT - - 4,771 4,771 1050- CR-PLANNING & BUILDING 20,596 - 20,887 41,483 1054- PUBLIC WORKS GRANTS ADMIN - - 369 369 1055- ENCROACHMENTS SVCS 4,413 - 1,201 5,614 1200- HOUSING ADMINISTRATION DIV 1,471 - 582 2,053 1201- CDBG - - 410 410 1202- HSNG/HOME ADMINISTRATION DIV - - 1 1 1203- NSPI-NGHBRHD STABIL PROG - - 16 16 1205- EMPLOYMENT & TRAINING 13,240 - 11,793 25,033 1207- COR-NEIGHBORHOOD STAB(CITY) - - 7 7 1208- SUCCESSOR HOUSING AGENCY - - 250 250 1209- CAL-HOME - - 369 369 1302- DEVLP IN LIEU FEE-HOUSING PROJ - - 215 215 1303- KIDS FIRST INITIATIVE 2,207 - 3,749 5,956 1304- EMERGENCY OPE & DISASTR RECVRY - - 251 251 1305- PUBLIC ART - - 210 210 1306- AMERICAN RESCUE PLAN ACT - 53,609 1,718 55,327 2001- CAP OUTLAY-PW/CIP DIV - - 106 106 2002- MEASURE J-PUBLIC WORKS CIP - - 1,441 1,441 2110- IMPACT FEES PARKS/PW - - 33 33 2111- IMPACT FEE - TRAFFIC/PW CIP - - 55 55 2113- IMPACT FEES-FIRE - - 188 188 2114- IMPACT FEES-POLICE - - 3 3 2115- IMPACT FEE - COMM/AQUATIC - - 4 4 2116- IMPACT FEES-OPEN PARKS/PW - - 602 602 2117- IMPACT FEES-LIBRARY SVCS - - 20 20 2119- IF-UTILITIES/STORMWATER - - 14 14 2120- IF-UTILITIES/WASTEWATER - - 26 26 2125- IRON TRIANGLE/EPA PROGRAMS - - 181 181 3001- DS-2005 PENS OBLIG BOND-DIV - - 50,765 50,765 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
5 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-151- CITY ATTRNY ADMIN DIV

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B
System-wide
Support C Total
3002- DS-99A PENS OBLIG BOND-DIV - - 238 238 3005- DS-2009 REFNDING&CIVIC CTR DIV - - 8,957 8,957 4001- PORT OF RICHMOND 2,942 - 11,177 14,120 4003- WASTEWATER 8,091 - 45,306 53,397 4005- MARINA - - 473 473 4006- STRMWATER-UTL/ADMIN DIV - - 3,847 3,847 4008- KCRT - CABLE TELEVIS 4,413 - 2,084 6,497 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM - - 2,110 2,110 4102- RHA-HOPE 6 ADMINISTRATION DIV - - - - 4201- RHA-CAPITAL ADMN DIV - - 657 657 4401- RHA-HACIENDA ADMN DIV - - 25 25 4404- RHA-NEVIN PLAZA ADMN DIV 736 - 3,258 3,994 4405- RHA-NYSTROM VILLAGE ADMN DIV 2,207 - 1,737 3,944 4406- RHA-RCHMD VLG ONE ADMN DIV - - 440 440 4407- RHA-RCHMD VLG TWO ADMN DIV - - 304 304 4408- RHA-RCHMD VLLG THREE ADMIN DIV - - 201 201 4501- RHA-CENTRAL OFFICE COST CNTR 3,678 18,921 1,062 23,660 4502- RHA-HOUSING/RAD CORP ADMIN DIV - - 38 38 5001- INSURANCE RESERVES 3,678 - 35,057 38,734 5003- EQUIPMENT SERVICES - - 4,411 4,411 5008- COMPENSATED ABSENCES - - 5,308 5,308 6004- COMMISSION ON AGING DIV - - 21 21 6005- SEAVER GALLERY TRUST FUND - - 31 31 6007- SENIOR TRUST DEPOSIT - - 25 25 6047- CERTBT PLAN FUND-RPOA - - 468 468 6048- OPEB PLAN TRUST - - 15,373 15,373 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 1,098 1,098 6050- GEN PEN-NONDPT TRST 2,942 - 524 3,467 6051- POL&FIR-NONDPT TRST 12,504 - 2,249 14,754 6052- GARFLD-NONDPT TRST 736 - 19 755 6058- MARINA WS-ND SP AS - - 227 227 6059- CNTRY CLUB-ND SP AS - - 275 275 6101- SA - PRPRTY TAX DIVISION - - - - 6102- SA-SCCR ADMINISTRATION DIV - - 555 555 6103- SA - CAPITAL PROJECT FUNDS - - 336 336 6300- SA-DS HARBOR 98 TARB - - 12 12 6304- SA-DS 2003B TARB - - 653 653 6305- SA-DS 2004A TARB (2/3) - - 617 617 6306- SA-DS 2004A TARB HOUSING - - 310 310 6309- SA-DS 2007/10 B TARB - HOUSING - - 4 4 6401- SA-DS 2014A NON-TAXABLE BONDS - - 816 816 6403- SA-DS LOANS PAYABLE - - 1,235 1,235 6404- SA-DS 2021A NON-TAXABLE BONDS - - 1,257 1,257 6405- SA-DS 2021B TAXABLE BONDS - - 39 39 6996- SA - GENERAL LNG TERM DEBT GRP - - 281 281 9102- CITY OF RICHMOND - GFAAG - - 29,688 29,688 AO- ALL OTHER 1,471 - - 1,471 Total $ 664,647 $ 664,647 $ 664,647 $ 1,993,940 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
5 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-171- FIN-ADMN SVCS/ADMIN DIV
Distribution Percentage 100.00%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 217,772$ S 217,772$ 400003 - SALARIES & WAGES/Local 1021 48,080 S 48,080 400031 - OVERTIME/General 156 S 156
400048 - OTHER PAY/Bilingual Pay 1,800 S 1,800 400049 - OTHER PAY/Auto Allowance 3,150 S 3,150 400103 - P-ROLL BEN/Medicare Tax-ER Shr 3,960 S 3,960 400105 - P-ROLL BEN/Health Insurance Be 47,597 S 47,597 400106 - P-ROLL BEN/Dental Insurance 3,857 S 3,857 400109 - P-ROLL BEN/Employee Assistance 44 S 44 400110 - P-ROLL BEN/Professional Dev-Mg 1,500 S 1,500 400111 - P-ROLL BEN/Vision 465 S 465
400112 - P-ROLL BEN/Life Insurance 617 S 617 400114 - P-ROLL BEN/Long Term Disabilit 1,463 S 1,463 400116 - P-ROLL BEN/Unemployment Ins 501 S 501 400121 - P-ROLL BEN/Worker Comp-Clerica 2,678 S 2,678 400122 - P-ROLL BEN/Worker Comp-Prof 14,736 S 14,736 400127 - P-ROLL BEN/OPEB 7,144 S 7,144
400130 - P-ROLL BEN/PARS Benefits (102) S (102) 400149 - P-ROLL BEN/PERS-Misc 34,626 S 34,626 400151 - P-ROLL BEN/PERS-Misc (UAL) 57,784 S 57,784 Subtotal Personnel Cost 447,829$ 447,829$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 15,301$ S 15,301$ 400231 - OFF EXP/Postage & Mailing 25,727 S 25,727 400233 - OFF EXP/Copying & Duplicating 3,087 S 3,087 400241 - TRAVEL & TRNG/Meal Allowance 65 S 65 400242 - TRAVEL & TRNG/Mileage 200 S 200 400243 - TRAVEL & TRNG/Conf, Mtng Trng 1,736 S 1,736 400246 - TRAVEL & TRNG/Registration Fee 3,371 S 3,371 400261 - DUES & PUB/Membership & Dues 570 S 570 400263 - DUES & PUB/Subscription 144 S 144 400271 - AD & PROMO/Advertising&Promo 300 S 300 400283 - ADM EXP/Storage Cost 6,628 S 6,628 400304 - RENTAL EXP/Equipment Rental 21,657 S 21,657 400341 - OFF SUPP/Office Supplies 32,023 S 32,023 400401 - UTILITIES/Tel & Telegraph 3,308 S 3,308 400501 - EQPT SERVS/Equipment R/M Serv 142 S 142 400538 - CONTRACT SVCS/Oth Cntrctl Svcs 276 S 276 400574 - COST POOL/(ISF)-Gen Liability 179,722 S 179,722 400592 - COST POOL/(CON)-Admin Charges (172,435) S (172,435) Subtotal Operating Cost 121,824$ 121,824$

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Financial
Services
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
6 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-171- FIN-ADMN SVCS/ADMIN DIV
Distribution Percentage 100.00%
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Financial
Services
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 172,435$ [1] 172,435$ 400271 - AD & PROMO/Advertising&Promo (300) [2] (300) Subtotal Disallowed Costs 172,135$ 172,135$
DEPARTMENTAL EXPENDITURES 741,787$ 741,787$
Reallocation of Incoming Costs
First Allocation 59,603$ 801,391$
Unallocated Costs -$ -$
Subtotal of First Allocation 59,603$ 801,391$ Second Allocation 201,274$ 201,274$
Unallocated Costs -$ -$
Subtotal of Second Allocation 201,274$ 201,274$ TOTAL FUNCTIONAL COSTS 1,002,664$ 1,002,664$
[1] Admin charges are excluded and re-established through this CAP analysis [2] Costs not allowable per Title 2 CFR Part 200
Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
6 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-171- FIN-ADMN SVCS/ADMIN DIV First Second
Allocation Allocation Total
Departmental Expenditures $ 741,787 $ 741,787 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- GF-CITY MNGR ADMIN DIV 2,764 544 3,308 0001-141- CITY CLERK ADMIN DIV 2,074 559 2,633 0001-151- CITY ATTRNY ADMIN DIV 54,765 20,563 75,328 0001-171- FIN-ADMN SVCS/ADMIN DIV 1,469 1,469 0001-172- FINANCE/GEN ACCTING DIV 1,933 1,933 0001-173- FIN/BDGT-OPERATING DIV 964 964 0001-174- FIN/PAYROLL DIV 1,977 1,977 0001-175- FIN-TRSY/DEBT ADMIN DIV 572 572 0001-176- FIN/ACCNTS PAYABLE DIV 679 679 0001-177- FIN/REV COLLECTION DIV 702 702 0001-178- FIN/PURCHASING DIV 2,731 2,731 0001-181- GF-HR ADMIN DIV 9,037 9,037 0001-232- GF-PW-FCLTY MNT/ADM DIV - - 0001-235- GF-PW/EQUIPMENT SVCS DIV 22,035 22,035 0001-261- GF-INFO TECH/ADMIN DIV 9,532 9,532 0001-262- GF-I.T./TELECOMMS DIV 9,394 9,394 0001-263- GF-IT/MAILRM & DUP DIV 19,021 19,021 0001-907-908- GF-NON DEPARTMENTAL 99,562 99,562 Total Incoming Costs $ 59,603 $ 201,274 $ 260,877 Total Costs to be Allocated $ 801,391 $ 201,274 $ 1,002,664

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
6 - Costs

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Citywide Financial Services 6.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 972,578 0.317% 2,542 2,542 2,542 0001-141- CITY CLERK ADMIN DIV 869,319 0.284% 2,272 2,272 2,272 0001-151- CITY ATTRNY ADMIN DIV 3,401,490 1.109% 8,891 8,891 8,891 0001-171- FIN-ADMN SVCS/ADMIN DIV 562,065 0.183% 1,469 1,469 1,469 0001-172- FINANCE/GEN ACCTING DIV 1,231,066 0.402% 3,218 3,218 824 4,042 0001-173- FIN/BDGT-OPERATING DIV 518,291 0.169% 1,355 1,355 347 1,702 0001-174- FIN/PAYROLL DIV 352,437 0.115% 921 921 236 1,157 0001-175- FIN-TRSY/DEBT ADMIN DIV 883,892 0.288% 2,310 2,310 591 2,902 0001-176- FIN/ACCNTS PAYABLE DIV 101,165 0.033% 264 264 68 332 0001-177- FIN/REV COLLECTION DIV 980,606 0.320% 2,563 2,563 656 3,219 0001-178- FIN/PURCHASING DIV 390,104 0.127% 1,020 1,020 261 1,281 0001-181- GF-HR ADMIN DIV 2,098,968 0.685% 5,486 5,486 1,404 6,891 0001-232- GF-PW-FCLTY MNT/ADM DIV 8,681,005 2.831% 22,690 22,690 5,809 28,499 0001-235- GF-PW/EQUIPMENT SVCS DIV 3,675,863 1.199% 9,608 9,608 2,460 12,068 0001-261- GF-INFO TECH/ADMIN DIV 1,793,912 0.585% 4,689 4,689 1,200 5,889 0001-262- GF-I.T./TELECOMMS DIV 1,619,990 0.528% 4,234 4,234 1,084 5,318 0001-263- GF-IT/MAILRM & DUP DIV 154,959 0.051% 405 405 104 509 0001-907-908- GF-NON DEPARTMENTAL 15,350,826 5.007% 40,124 40,124 10,272 50,396

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 534,756 0.174% 1,398 1,398 358 1,756 0001-105- COUNCIL/CITY COUNCIL DIV 591,656 0.193% 1,546 1,546 396 1,942 0001-121- POLICE COMMISSION DIV 52,467 0.017% 137 137 35 172 0001-161- GF-PLN/PLNING ADMN DIV 301,553 0.098% 788 788 202 990 0001-163- GF-PLN/CODE ENFORCEMENT DIV 1,584,966 0.517% 4,143 4,143 1,061 5,203 0001-191- GF-POLICE ADMIN DIV 51,296,251 16.731% 134,078 134,078 34,324 168,402 0001-192- GF-POLICE-PATROL/CIB 23,437 0.008% 61 61 16 77 0001-193- GF-POLICE/CRIME PREVENTION 235,346 0.077% 615 615 157 773 0001-196- GF-POLICE/REGULATORY 80,875 0.026% 211 211 54 266 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,668,813 1.197% 9,590 9,590 2,455 12,044 0001-199- GF-PARKING ENFORCEMENT DIV 312,437 0.102% 817 817 209 1,026 0001-201- GF-FIRE/ADMIN DIV 1,062,902 0.347% 2,778 2,778 711 3,489 0001-202- GF-FIRE/SUPRESSN DIV 28,727,921 9.370% 75,089 75,089 19,223 94,312 0001-203- GF-FIRE PREVENTION DIV 2,042,077 0.666% 5,338 5,338 1,366 6,704 0001-204- GF-FIRE/ SUPPORT DIV 274,910 0.090% 719 719 184 903 0001-205- GF-FIRE/TRAINING DIV 261,963 0.085% 685 685 175 860 0001-206- GF-FIRE/OF. OF EMS DIV 8,787 0.003% 23 23 6 29 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,706,814 0.557% 4,461 4,461 1,142 5,603 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 2,803 0.001% 7 7 2 9 0001-231- GF-PW ADMIN-DIV 1,477,602 0.482% 3,862 3,862 989 4,851 0001-233- GF-PRKS&LNDSKP/PRKS DIV 4,789,189 1.562% 12,518 12,518 3,205 15,723 0001-234- GF-PW/STREETS/ADM DIV 3,392,459 1.106% 8,867 8,867 2,270 11,137 0001-237- GF-I&M/ABATEMENT SVCS DIV 2,208,896 0.720% 5,774 5,774 1,478 7,252 0001-239- GF-I&M/PROP/ASSETS MNGT DIV 619 0.000% 2 2 0 2 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,086,904 1.007% 8,069 8,069 2,066 10,134 0001-242- GF-LS/REF SVCS(S-DIV) 323,670 0.106% 846 846 217 1,063 0001-243- GF-LIB&CL SVCS/LEAP DIV 792,942 0.259% 2,073 2,073 531 2,603 0001-251- GF-RECREATION ADM DIV 1,883,144 0.614% 4,922 4,922 1,260 6,182 0001-253- CM&NB/BOOKER T CTR DIV 1,322,496 0.431% 3,457 3,457 885 4,342 0001-254- GF-REC/SPCL EVENTS DIV 707,697 0.231% 1,850 1,850 474 2,323 0001-171- FIN-ADMN SVCS/ADMIN DIV
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
6 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-171- FIN-ADMN SVCS/ADMIN DIV
0001-255- GF-CM TRANSPORTATN OPERATIONS 278,226 0.091% 727 727 186 913 0001-256- RECREATION SVCS/AQUATICS 381,542 0.124% 997 997 255 1,253 0001-257- RECREATION SVCS/CONVENTION CTR 455,046 0.148% 1,189 1,189 304 1,494 0001-259- RECREATION SVCS/PLUNGE 393,136 0.128% 1,028 1,028 263 1,291 0001-260- RECREATION SVCS/CITIES OF SRVC 272,525 0.089% 712 712 182 895 0001-361- GF ECON DEV/ADMINISTRATION 458,749 0.150% 1,199 1,199 307 1,506 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 309,846 0.101% 810 810 207 1,017 0001-364- GF-ECON DEV/PUBLIC ART DIV 397,517 0.130% 1,039 1,039 266 1,305 0001-369- GF-ECON DEV/REAL ESTATE DIV 458,928 0.150% 1,200 1,200 307 1,507 0001-371- INTERNAL SERVICES-ADMIN 324,790 0.106% 849 849 217 1,066 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV 2,395,854 0.781% 6,262 6,262 1,603 7,865 1003- TRANSPORTATION OPERATIONS 594,603 0.194% 1,554 1,554 398 1,952 1004- STATE ASSET SEIZURE 63,660 0.021% 166 166 43 209 1005- LIBRARY FUND 267,456 0.087% 699 699 179 878 1006- OUTSIDE FUNDED SVCS - GRANTS 3,732,906 1.218% 9,757 9,757 2,498 12,255 1007- EMS-FIRE/OES DIV 198,075 0.065% 518 518 133 650 1010- NR-CTY MNGR/SP-NRWR ADM DIV 130,578 0.043% 341 341 87 429 1012- HILLTOP LMD-PARKS&LNDSCP DIV 1,179,853 0.385% 3,084 3,084 789 3,873 1015- MRNA BAY LNDSCP & LIGHT DIV 1,163,659 0.380% 3,042 3,042 779 3,820 1017- CHEVRON MODERNIZATN PROJ & CIA 4,263,307 1.391% 11,143 11,143 2,853 13,996 1018- RENT CONTROL PROGRAM 2,465,331 0.804% 6,444 6,444 1,650 8,094 1019- SBI RMRA CAP IMPROVEMENT 2,191,767 0.715% 5,729 5,729 1,467 7,195 1050- CR-PLANNING & BUILDING 9,594,960 3.129% 25,079 25,079 6,420 31,500 1054- PUBLIC WORKS GRANTS ADMIN 169,526 0.055% 443 443 113 557 1055- ENCROACHMENTS SVCS 551,567 0.180% 1,442 1,442 369 1,811 1200- HOUSING ADMINISTRATION DIV 267,395 0.087% 699 699 179 878 1201- CDBG 188,137 0.061% 492 492 126 618 1202- HSNG/HOME ADMINISTRATION DIV 374 0.000% 1 1 0 1 1203- NSPI-NGHBRHD STABIL PROG 7,169 0.002% 19 19 5 24 1205- EMPLOYMENT & TRAINING 5,417,354 1.767% 14,160 14,160 3,625 17,785 1207- COR-NEIGHBORHOOD STAB(CITY) 3,365 0.001% 9 9 2 11 1208- SUCCESSOR HOUSING AGENCY 114,672 0.037% 300 300 77 376 1209- CAL-HOME 169,671 0.055% 443 443 114 557 1302- DEVLP IN LIEU FEE-HOUSING PROJ 98,803 0.032% 258 258 66 324 1303- KIDS FIRST INITIATIVE 1,722,322 0.562% 4,502 4,502 1,152 5,654 1304- EMERGENCY OPE & DISASTR RECVRY 115,087 0.038% 301 301 77 378 1305- PUBLIC ART 96,446 0.031% 252 252 65 317 1306- AMERICAN RESCUE PLAN ACT 789,227 0.257% 2,063 2,063 528 2,591 2001- CAP OUTLAY-PW/CIP DIV 48,528 0.016% 127 127 32 159 2002- MEASURE J-PUBLIC WORKS CIP 662,019 0.216% 1,730 1,730 443 2,173 2110- IMPACT FEES PARKS/PW 15,383 0.005% 40 40 10 51 2111- IMPACT FEE - TRAFFIC/PW CIP 25,371 0.008% 66 66 17 83 2113- IMPACT FEES-FIRE 86,154 0.028% 225 225 58 283 2114- IMPACT FEES-POLICE 1,480 0.000% 4 4 1 5 2115- IMPACT FEE - COMM/AQUATIC 1,679 0.001% 4 4 1 6 2116- IMPACT FEES-OPEN PARKS/PW 276,523 0.090% 723 723 185 908 2117- IMPACT FEES-LIBRARY SVCS 9,045 0.003% 24 24 6 30 2119- IF-UTILITIES/STORMWATER 6,552 0.002% 17 17 4 22 2120- IF-UTILITIES/WASTEWATER 11,868 0.004% 31 31 8 39 2125- IRON TRIANGLE/EPA PROGRAMS 83,046 0.027% 217 217 56 273 3001- DS-2005 PENS OBLIG BOND-DIV 23,319,910 7.606% 60,953 60,953 15,604 76,558 3002- DS-99A PENS OBLIG BOND-DIV 109,205 0.036% 285 285 73 359 3005- DS-2009 REFNDING&CIVIC CTR DIV 4,114,706 1.342% 10,755 10,755 2,753 13,508 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
6 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-171- FIN-ADMN SVCS/ADMIN DIV
4001- PORT OF RICHMOND 5,134,544 1.675% 13,421 13,421 3,436 16,856 4003- WASTEWATER 20,812,356 6.788% 54,399 54,399 13,926 68,325 4005- MARINA 217,344 0.071% 568 568 145 714 4006- STRMWATER-UTL/ADMIN DIV 1,767,245 0.576% 4,619 4,619 1,183 5,802 4008- KCRT - CABLE TELEVIS 957,308 0.312% 2,502 2,502 641 3,143 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM 969,225 0.316% 2,533 2,533 649 3,182 4102- RHA-HOPE 6 ADMINISTRATION DIV - 0.000% - - - - 4201- RHA-CAPITAL ADMN DIV 301,905 0.098% 789 789 202 991 4401- RHA-HACIENDA ADMN DIV 11,491 0.004% 30 30 8 38 4404- RHA-NEVIN PLAZA ADMN DIV 1,496,739 0.488% 3,912 3,912 1,002 4,914 4405- RHA-NYSTROM VILLAGE ADMN DIV 798,113 0.260% 2,086 2,086 534 2,620 4406- RHA-RCHMD VLG ONE ADMN DIV 202,200 0.066% 529 529 135 664 4407- RHA-RCHMD VLG TWO ADMN DIV 139,751 0.046% 365 365 94 459 4408- RHA-RCHMD VLLG THREE ADMIN DIV 92,492 0.030% 242 242 62 304 4501- RHA-CENTRAL OFFICE COST CNTR 487,706 0.159% 1,275 1,275 326 1,601 4502- RHA-HOUSING/RAD CORP ADMIN DIV 17,239 0.006% 45 45 12 57 5001- INSURANCE RESERVES 16,104,043 5.252% 42,093 42,093 10,776 52,868 5003- EQUIPMENT SERVICES 2,026,433 0.661% 5,297 5,297 1,356 6,653 5008- COMPENSATED ABSENCES 2,438,444 0.795% 6,374 6,374 1,632 8,005 6004- COMMISSION ON AGING DIV 9,419 0.003% 25 25 6 31 6005- SEAVER GALLERY TRUST FUND 14,411 0.005% 38 38 10 47 6007- SENIOR TRUST DEPOSIT 11,287 0.004% 30 30 8 37 6047- CERTBT PLAN FUND-RPOA 215,002 0.070% 562 562 144 706 6048- OPEB PLAN TRUST 7,061,998 2.303% 18,459 18,459 4,725 23,184 6049- PT MOLATE PRIVATE-PURPOSE TRST 504,575 0.165% 1,319 1,319 338 1,656 6050- GEN PEN-NONDPT TRST 240,913 0.079% 630 630 161 791 6051- POL&FIR-NONDPT TRST 1,033,225 0.337% 2,701 2,701 691 3,392 6052- GARFLD-NONDPT TRST 8,845 0.003% 23 23 6 29 6058- MARINA WS-ND SP AS 104,201 0.034% 272 272 70 342 6059- CNTRY CLUB-ND SP AS 126,194 0.041% 330 330 84 414 6101- SA - PRPRTY TAX DIVISION - 0.000% - - - - 6102- SA-SCCR ADMINISTRATION DIV 254,869 0.083% 666 666 171 837 6103- SA - CAPITAL PROJECT FUNDS 154,558 0.050% 404 404 103 507 6300- SA-DS HARBOR 98 TARB 5,297 0.002% 14 14 4 17 6304- SA-DS 2003B TARB 299,969 0.098% 784 784 201 985 6305- SA-DS 2004A TARB (2/3) 283,497 0.092% 741 741 190 931 6306- SA-DS 2004A TARB HOUSING 142,631 0.047% 373 373 95 468 6309- SA-DS 2007/10 B TARB - HOUSING 1,642 0.001% 4 4 1 5 6401- SA-DS 2014A NON-TAXABLE BONDS 374,819 0.122% 980 980 251 1,231 6403- SA-DS LOANS PAYABLE 567,110 0.185% 1,482 1,482 379 1,862 6404- SA-DS 2021A NON-TAXABLE BONDS 577,222 0.188% 1,509 1,509 386 1,895 6405- SA-DS 2021B TAXABLE BONDS 17,782 0.006% 46 46 12 58 6996- SA - GENERAL LNG TERM DEBT GRP 129,191 0.042% 338 338 86 424 9102- CITY OF RICHMOND - GFAAG 13,637,801 4.448% 35,646 35,646 9,126 44,772 AO- ALL OTHER - 0.000% - - - - Total $ 306,600,823 100.000% $ 801,391 $ - $ 801,391 $ 201,274 $ 1,002,664 Allocation Basis: FY 22-23 Modified Total Direct Cost per Fund/Dept.

Source of Allocation: 3-Actual Expenditures _NBS.xlsx
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
6 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-171- FIN-ADMN SVCS/ADMIN DIV

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- GF-CITY MNGR ADMIN DIV 2,542 2,542 0001-141- CITY CLERK ADMIN DIV 2,272 2,272 0001-151- CITY ATTRNY ADMIN DIV 8,891 8,891 0001-171- FIN-ADMN SVCS/ADMIN DIV 1,469 1,469 0001-172- FINANCE/GEN ACCTING DIV 4,042 4,042 0001-173- FIN/BDGT-OPERATING DIV 1,702 1,702 0001-174- FIN/PAYROLL DIV 1,157 1,157 0001-175- FIN-TRSY/DEBT ADMIN DIV 2,902 2,902 0001-176- FIN/ACCNTS PAYABLE DIV 332 332 0001-177- FIN/REV COLLECTION DIV 3,219 3,219 0001-178- FIN/PURCHASING DIV 1,281 1,281 0001-181- GF-HR ADMIN DIV 6,891 6,891 0001-232- GF-PW-FCLTY MNT/ADM DIV 28,499 28,499 0001-235- GF-PW/EQUIPMENT SVCS DIV 12,068 12,068 0001-261- GF-INFO TECH/ADMIN DIV 5,889 5,889 0001-262- GF-I.T./TELECOMMS DIV 5,318 5,318 0001-263- GF-IT/MAILRM & DUP DIV 509 509 0001-907-908- GF-NON DEPARTMENTAL 50,396 50,396

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 1,756 1,756 0001-105- COUNCIL/CITY COUNCIL DIV 1,942 1,942 0001-121- POLICE COMMISSION DIV 172 172 0001-161- GF-PLN/PLNING ADMN DIV 990 990 0001-163- GF-PLN/CODE ENFORCEMENT DIV 5,203 5,203 0001-191- GF-POLICE ADMIN DIV 168,402 168,402 0001-192- GF-POLICE-PATROL/CIB 77 77 0001-193- GF-POLICE/CRIME PREVENTION 773 773 0001-196- GF-POLICE/REGULATORY 266 266 0001-197- CAD DISPATCH SYST/COMM POL DIV 12,044 12,044 0001-199- GF-PARKING ENFORCEMENT DIV 1,026 1,026 0001-201- GF-FIRE/ADMIN DIV 3,489 3,489 0001-202- GF-FIRE/SUPRESSN DIV 94,312 94,312 0001-203- GF-FIRE PREVENTION DIV 6,704 6,704 0001-204- GF-FIRE/ SUPPORT DIV 903 903 0001-205- GF-FIRE/TRAINING DIV 860 860 0001-206- GF-FIRE/OF. OF EMS DIV 29 29 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 5,603 5,603 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 9 9 0001-231- GF-PW ADMIN-DIV 4,851 4,851 0001-233- GF-PRKS&LNDSKP/PRKS DIV 15,723 15,723 0001-234- GF-PW/STREETS/ADM DIV 11,137 11,137 0001-237- GF-I&M/ABATEMENT SVCS DIV 7,252 7,252 0001-239- GF-I&M/PROP/ASSETS MNGT DIV 2 2 0001-241- GF-LIB&CL SVC/L-ADM DIV 10,134 10,134 0001-242- GF-LS/REF SVCS(S-DIV) 1,063 1,063 0001-243- GF-LIB&CL SVCS/LEAP DIV 2,603 2,603 0001-251- GF-RECREATION ADM DIV 6,182 6,182 0001-253- CM&NB/BOOKER T CTR DIV 4,342 4,342 0001-254- GF-REC/SPCL EVENTS DIV 2,323 2,323

ALLOCATION SUMMARY
Citywide Financial Services Total
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
6 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-171- FIN-ADMN SVCS/ADMIN DIV

ALLOCATION SUMMARY
Citywide Financial Services Total
0001-255- GF-CM TRANSPORTATN OPERATIONS 913 913 0001-256- RECREATION SVCS/AQUATICS 1,253 1,253 0001-257- RECREATION SVCS/CONVENTION CTR 1,494 1,494 0001-259- RECREATION SVCS/PLUNGE 1,291 1,291 0001-260- RECREATION SVCS/CITIES OF SRVC 895 895 0001-361- GF ECON DEV/ADMINISTRATION 1,506 1,506 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,017 1,017 0001-364- GF-ECON DEV/PUBLIC ART DIV 1,305 1,305 0001-369- GF-ECON DEV/REAL ESTATE DIV 1,507 1,507 0001-371- INTERNAL SERVICES-ADMIN 1,066 1,066 1001- SR-SPO/ADMIN DIV - - 1002- GAS TAX-PW/PVMNT MAINT DIV 7,865 7,865 1003- TRANSPORTATION OPERATIONS 1,952 1,952 1004- STATE ASSET SEIZURE 209 209 1005- LIBRARY FUND 878 878 1006- OUTSIDE FUNDED SVCS - GRANTS 12,255 12,255 1007- EMS-FIRE/OES DIV 650 650 1010- NR-CTY MNGR/SP-NRWR ADM DIV 429 429 1012- HILLTOP LMD-PARKS&LNDSCP DIV 3,873 3,873 1015- MRNA BAY LNDSCP & LIGHT DIV 3,820 3,820 1017- CHEVRON MODERNIZATN PROJ & CIA 13,996 13,996 1018- RENT CONTROL PROGRAM 8,094 8,094 1019- SBI RMRA CAP IMPROVEMENT 7,195 7,195 1050- CR-PLANNING & BUILDING 31,500 31,500 1054- PUBLIC WORKS GRANTS ADMIN 557 557 1055- ENCROACHMENTS SVCS 1,811 1,811 1200- HOUSING ADMINISTRATION DIV 878 878 1201- CDBG 618 618 1202- HSNG/HOME ADMINISTRATION DIV 1 1 1203- NSPI-NGHBRHD STABIL PROG 24 24 1205- EMPLOYMENT & TRAINING 17,785 17,785 1207- COR-NEIGHBORHOOD STAB(CITY) 11 11 1208- SUCCESSOR HOUSING AGENCY 376 376 1209- CAL-HOME 557 557 1302- DEVLP IN LIEU FEE-HOUSING PROJ 324 324 1303- KIDS FIRST INITIATIVE 5,654 5,654 1304- EMERGENCY OPE & DISASTR RECVRY 378 378 1305- PUBLIC ART 317 317 1306- AMERICAN RESCUE PLAN ACT 2,591 2,591 2001- CAP OUTLAY-PW/CIP DIV 159 159 2002- MEASURE J-PUBLIC WORKS CIP 2,173 2,173 2110- IMPACT FEES PARKS/PW 51 51 2111- IMPACT FEE - TRAFFIC/PW CIP 83 83 2113- IMPACT FEES-FIRE 283 283 2114- IMPACT FEES-POLICE 5 5 2115- IMPACT FEE - COMM/AQUATIC 6 6 2116- IMPACT FEES-OPEN PARKS/PW 908 908 2117- IMPACT FEES-LIBRARY SVCS 30 30 2119- IF-UTILITIES/STORMWATER 22 22 2120- IF-UTILITIES/WASTEWATER 39 39 2125- IRON TRIANGLE/EPA PROGRAMS 273 273 3001- DS-2005 PENS OBLIG BOND-DIV 76,558 76,558 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
6 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-171- FIN-ADMN SVCS/ADMIN DIV

ALLOCATION SUMMARY
Citywide Financial Services Total
3002- DS-99A PENS OBLIG BOND-DIV 359 359 3005- DS-2009 REFNDING&CIVIC CTR DIV 13,508 13,508 4001- PORT OF RICHMOND 16,856 16,856 4003- WASTEWATER 68,325 68,325 4005- MARINA 714 714 4006- STRMWATER-UTL/ADMIN DIV 5,802 5,802 4008- KCRT - CABLE TELEVIS 3,143 3,143 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM 3,182 3,182 4102- RHA-HOPE 6 ADMINISTRATION DIV - - 4201- RHA-CAPITAL ADMN DIV 991 991 4401- RHA-HACIENDA ADMN DIV 38 38 4404- RHA-NEVIN PLAZA ADMN DIV 4,914 4,914 4405- RHA-NYSTROM VILLAGE ADMN DIV 2,620 2,620 4406- RHA-RCHMD VLG ONE ADMN DIV 664 664 4407- RHA-RCHMD VLG TWO ADMN DIV 459 459 4408- RHA-RCHMD VLLG THREE ADMIN DIV 304 304 4501- RHA-CENTRAL OFFICE COST CNTR 1,601 1,601 4502- RHA-HOUSING/RAD CORP ADMIN DIV 57 57 5001- INSURANCE RESERVES 52,868 52,868 5003- EQUIPMENT SERVICES 6,653 6,653 5008- COMPENSATED ABSENCES 8,005 8,005 6004- COMMISSION ON AGING DIV 31 31 6005- SEAVER GALLERY TRUST FUND 47 47 6007- SENIOR TRUST DEPOSIT 37 37 6047- CERTBT PLAN FUND-RPOA 706 706 6048- OPEB PLAN TRUST 23,184 23,184 6049- PT MOLATE PRIVATE-PURPOSE TRST 1,656 1,656 6050- GEN PEN-NONDPT TRST 791 791 6051- POL&FIR-NONDPT TRST 3,392 3,392 6052- GARFLD-NONDPT TRST 29 29 6058- MARINA WS-ND SP AS 342 342 6059- CNTRY CLUB-ND SP AS 414 414 6101- SA - PRPRTY TAX DIVISION - - 6102- SA-SCCR ADMINISTRATION DIV 837 837 6103- SA - CAPITAL PROJECT FUNDS 507 507 6300- SA-DS HARBOR 98 TARB 17 17 6304- SA-DS 2003B TARB 985 985 6305- SA-DS 2004A TARB (2/3) 931 931 6306- SA-DS 2004A TARB HOUSING 468 468 6309- SA-DS 2007/10 B TARB - HOUSING 5 5 6401- SA-DS 2014A NON-TAXABLE BONDS 1,231 1,231 6403- SA-DS LOANS PAYABLE 1,862 1,862 6404- SA-DS 2021A NON-TAXABLE BONDS 1,895 1,895 6405- SA-DS 2021B TAXABLE BONDS 58 58 6996- SA - GENERAL LNG TERM DEBT GRP 424 424 9102- CITY OF RICHMOND - GFAAG 44,772 44,772

AO- ALL OTHER - - Total $ 1,002,664 $ 1,002,664 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
6 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-172- FINANCE/GEN ACCTING DIV
Distribution Percentage 75.00% 25.00%
Expense Type $
Personnel
400002 - SALARIES & WAGES/Mgmt-Local 21 206,947$ S 155,210$ 51,737$ 400003 - SALARIES & WAGES/Local 1021 392,029 S 294,022 98,007 400012 - COMP ABSENCES/Sick Leave 544 S 408 136 400031 - OVERTIME/General 10,923 S 8,192 2,731 400048 - OTHER PAY/Bilingual Pay 1,299 S 974 325 400050 - OTHER PAY/Medical Flex 2,400 S 1,800 600 400103 - P-ROLL BEN/Medicare Tax-ER Shr 8,989 S 6,742 2,247 400105 - P-ROLL BEN/Health Insurance Be 110,112 S 82,584 27,528 400106 - P-ROLL BEN/Dental Insurance 12,066 S 9,050 3,017 400109 - P-ROLL BEN/Employee Assistance 138 S 103 34 400110 - P-ROLL BEN/Professional Dev-Mg 1,500 S 1,125 375 400111 - P-ROLL BEN/Vision 1,450 S 1,087 362 400112 - P-ROLL BEN/Life Insurance 1,046 S 784 261 400114 - P-ROLL BEN/Long Term Disabilit 3,072 S 2,304 768 400116 - P-ROLL BEN/Unemployment Ins 1,556 S 1,167 389 400117 - P-ROLL BEN/Personal/Prof Dev 3,750 S 2,813 938 400121 - P-ROLL BEN/Worker Comp-Clerica 28,680 S 21,510 7,170 400122 - P-ROLL BEN/Worker Comp-Prof 13,828 S 10,371 3,457 400127 - P-ROLL BEN/OPEB 16,254 S 12,190 4,063 400149 - P-ROLL BEN/PERS-Misc 75,593 S 56,694 18,898 400151 - P-ROLL BEN/PERS-Misc (UAL) 202,243 S 151,683 50,561 Subtotal Personnel Cost 1,094,418$ 820,814$ 273,605$ Operating Services & Supplies
400215 - PROF SVCS/Audit Svcs. 151,268$ S 113,451$ 37,817$ 400229 - PROF SVCS/(CON)AUDIT SVCS (14,640) S (10,980) (3,660) 400241 - TRAVEL & TRNG/Meal Allowance 20 S 15 5 400592 - COST POOL/(CON)-Admin Charges (295,918) S (221,939) (73,980) Subtotal Operating Cost (159,270)$ (119,453)$ (39,818)$ Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 295,918$ [1] 221,939$ 73,980$ - - Subtotal Disallowed Costs 295,918$ 221,939$ 73,980$ DEPARTMENTAL EXPENDITURES 1,231,066$ 923,299$ 307,766$ Reallocation of Incoming Costs
First Allocation 16,861$ 935,945$ 311,982$ Unallocated Costs -$ -$ -$ Subtotal of First Allocation 16,861$ 935,945$ 311,982$ Second Allocation 282,860$ 212,145$ 70,715$ Unallocated Costs -$ -$ -$ Subtotal of Second Allocation 282,860$ 212,145$ 70,715$ TOTAL FUNCTIONAL COSTS 1,530,787$ 1,148,090$ 382,697$ [1] Admin charges are excluded and re-established through this CAP analysis

DEPARTMENTAL EXPENSE DETAIL
Notes
Spread
Method
System-wide
Support A
System-wide
Support B
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
7 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-172- FINANCE/GEN ACCTING DIV First Second
Allocation Allocation Total
Departmental Expenditures $ 1,231,066 $ 1,231,066 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- GF-CITY MNGR ADMIN DIV 4,415 869 5,284 0001-141- CITY CLERK ADMIN DIV 3,313 892 4,206 0001-151- CITY ATTRNY ADMIN DIV 5,915 1,914 7,829 0001-171- FIN-ADMN SVCS/ADMIN DIV 3,218 824 4,042 0001-172- FINANCE/GEN ACCTING DIV 4,560 4,560 0001-173- FIN/BDGT-OPERATING DIV 2,112 2,112 0001-174- FIN/PAYROLL DIV 2,767 2,767 0001-175- FIN-TRSY/DEBT ADMIN DIV 2,111 2,111 0001-176- FIN/ACCNTS PAYABLE DIV 16 16 0001-177- FIN/REV COLLECTION DIV 2,591 2,591 0001-178- FIN/PURCHASING DIV 1,170 1,170 0001-181- GF-HR ADMIN DIV 16,028 16,028 0001-232- GF-PW-FCLTY MNT/ADM DIV - - 0001-235- GF-PW/EQUIPMENT SVCS DIV 30,849 30,849 0001-261- GF-INFO TECH/ADMIN DIV 24,782 24,782 0001-262- GF-I.T./TELECOMMS DIV 13,152 13,152 0001-263- GF-IT/MAILRM & DUP DIV - - 0001-907-908- GF-NON DEPARTMENTAL 178,224 178,224 Total Incoming Costs $ 16,861 $ 282,860 $ 299,721 Total Costs to be Allocated $ 1,247,927 $ 282,860 $ 1,530,787

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
7 - Costs

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total System-wide Support A 7.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 972,578 0.317% 2,969 2,969 2,969 0001-141- CITY CLERK ADMIN DIV 869,319 0.284% 2,654 2,654 2,654 0001-151- CITY ATTRNY ADMIN DIV 3,401,490 1.109% 10,384 10,384 10,384 0001-171- FIN-ADMN SVCS/ADMIN DIV 562,065 0.183% 1,716 1,716 1,716 0001-172- FINANCE/GEN ACCTING DIV 1,231,066 0.402% 3,758 3,758 3,758 0001-173- FIN/BDGT-OPERATING DIV 518,291 0.169% 1,582 1,582 367 1,949 0001-174- FIN/PAYROLL DIV 352,437 0.115% 1,076 1,076 250 1,325 0001-175- FIN-TRSY/DEBT ADMIN DIV 883,892 0.288% 2,698 2,698 626 3,324 0001-176- FIN/ACCNTS PAYABLE DIV 101,165 0.033% 309 309 72 380 0001-177- FIN/REV COLLECTION DIV 980,606 0.320% 2,993 2,993 694 3,688 0001-178- FIN/PURCHASING DIV 390,104 0.127% 1,191 1,191 276 1,467 0001-181- GF-HR ADMIN DIV 2,098,968 0.685% 6,407 6,407 1,486 7,894 0001-232- GF-PW-FCLTY MNT/ADM DIV 8,681,005 2.831% 26,500 26,500 6,148 32,648 0001-235- GF-PW/EQUIPMENT SVCS DIV 3,675,863 1.199% 11,221 11,221 2,603 13,824 0001-261- GF-INFO TECH/ADMIN DIV 1,793,912 0.585% 5,476 5,476 1,270 6,747 0001-262- GF-I.T./TELECOMMS DIV 1,619,990 0.528% 4,945 4,945 1,147 6,093 0001-263- GF-IT/MAILRM & DUP DIV 154,959 0.051% 473 473 110 583 0001-907-908- GF-NON DEPARTMENTAL 15,350,826 5.007% 46,861 46,861 10,871 57,732

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 534,756 0.174% 1,632 1,632 379 2,011 0001-105- COUNCIL/CITY COUNCIL DIV 591,656 0.193% 1,806 1,806 419 2,225 0001-121- POLICE COMMISSION DIV 52,467 0.017% 160 160 37 197 0001-161- GF-PLN/PLNING ADMN DIV 301,553 0.098% 921 921 214 1,134 0001-163- GF-PLN/CODE ENFORCEMENT DIV 1,584,966 0.517% 4,838 4,838 1,122 5,961 0001-191- GF-POLICE ADMIN DIV 51,296,251 16.731% 156,590 156,590 36,327 192,916 0001-192- GF-POLICE-PATROL/CIB 23,437 0.008% 72 72 17 88 0001-193- GF-POLICE/CRIME PREVENTION 235,346 0.077% 718 718 167 885 0001-196- GF-POLICE/REGULATORY 80,875 0.026% 247 247 57 304 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,668,813 1.197% 11,200 11,200 2,598 13,798 0001-199- GF-PARKING ENFORCEMENT DIV 312,437 0.102% 954 954 221 1,175 0001-201- GF-FIRE/ADMIN DIV 1,062,902 0.347% 3,245 3,245 753 3,997 0001-202- GF-FIRE/SUPRESSN DIV 28,727,921 9.370% 87,696 87,696 20,344 108,041 0001-203- GF-FIRE PREVENTION DIV 2,042,077 0.666% 6,234 6,234 1,446 7,680 0001-204- GF-FIRE/ SUPPORT DIV 274,910 0.090% 839 839 195 1,034 0001-205- GF-FIRE/TRAINING DIV 261,963 0.085% 800 800 186 985 0001-206- GF-FIRE/OF. OF EMS DIV 8,787 0.003% 27 27 6 33 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,706,814 0.557% 5,210 5,210 1,209 6,419 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 2,803 0.001% 9 9 2 11 0001-231- GF-PW ADMIN-DIV 1,477,602 0.482% 4,511 4,511 1,046 5,557 0001-233- GF-PRKS&LNDSKP/PRKS DIV 4,789,189 1.562% 14,620 14,620 3,392 18,011 0001-234- GF-PW/STREETS/ADM DIV 3,392,459 1.106% 10,356 10,356 2,402 12,758 0001-237- GF-I&M/ABATEMENT SVCS DIV 2,208,896 0.720% 6,743 6,743 1,564 8,307 0001-239- GF-I&M/PROP/ASSETS MNGT DIV 619 0.000% 2 2 0 2 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,086,904 1.007% 9,423 9,423 2,186 11,609 0001-242- GF-LS/REF SVCS(S-DIV) 323,670 0.106% 988 988 229 1,217 0001-243- GF-LIB&CL SVCS/LEAP DIV 792,942 0.259% 2,421 2,421 562 2,982 0001-251- GF-RECREATION ADM DIV 1,883,144 0.614% 5,749 5,749 1,334 7,082 0001-253- CM&NB/BOOKER T CTR DIV 1,322,496 0.431% 4,037 4,037 937 4,974 0001-254- GF-REC/SPCL EVENTS DIV 707,697 0.231% 2,160 2,160 501 2,662 0001-172- FINANCE/GEN ACCTING DIV
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
7 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-172- FINANCE/GEN ACCTING DIV
0001-255- GF-CM TRANSPORTATN OPERATIONS 278,226 0.091% 849 849 197 1,046 0001-256- RECREATION SVCS/AQUATICS 381,542 0.124% 1,165 1,165 270 1,435 0001-257- RECREATION SVCS/CONVENTION CTR 455,046 0.148% 1,389 1,389 322 1,711 0001-259- RECREATION SVCS/PLUNGE 393,136 0.128% 1,200 1,200 278 1,479 0001-260- RECREATION SVCS/CITIES OF SRVC 272,525 0.089% 832 832 193 1,025 0001-361- GF ECON DEV/ADMINISTRATION 458,749 0.150% 1,400 1,400 325 1,725 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 309,846 0.101% 946 946 219 1,165 0001-364- GF-ECON DEV/PUBLIC ART DIV 397,517 0.130% 1,213 1,213 282 1,495 0001-369- GF-ECON DEV/REAL ESTATE DIV 458,928 0.150% 1,401 1,401 325 1,726 0001-371- INTERNAL SERVICES-ADMIN 324,790 0.106% 991 991 230 1,221 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV 2,395,854 0.781% 7,314 7,314 1,697 9,010 1003- TRANSPORTATION OPERATIONS 594,603 0.194% 1,815 1,815 421 2,236 1004- STATE ASSET SEIZURE 63,660 0.021% 194 194 45 239 1005- LIBRARY FUND 267,456 0.087% 816 816 189 1,006 1006- OUTSIDE FUNDED SVCS - GRANTS 3,732,906 1.218% 11,395 11,395 2,644 14,039 1007- EMS-FIRE/OES DIV 198,075 0.065% 605 605 140 745 1010- NR-CTY MNGR/SP-NRWR ADM DIV 130,578 0.043% 399 399 92 491 1012- HILLTOP LMD-PARKS&LNDSCP DIV 1,179,853 0.385% 3,602 3,602 836 4,437 1015- MRNA BAY LNDSCP & LIGHT DIV 1,163,659 0.380% 3,552 3,552 824 4,376 1017- CHEVRON MODERNIZATN PROJ & CIA 4,263,307 1.391% 13,014 13,014 3,019 16,034 1018- RENT CONTROL PROGRAM 2,465,331 0.804% 7,526 7,526 1,746 9,272 1019- SBI RMRA CAP IMPROVEMENT 2,191,767 0.715% 6,691 6,691 1,552 8,243 1050- CR-PLANNING & BUILDING 9,594,960 3.129% 29,290 29,290 6,795 36,085 1054- PUBLIC WORKS GRANTS ADMIN 169,526 0.055% 518 518 120 638 1055- ENCROACHMENTS SVCS 551,567 0.180% 1,684 1,684 391 2,074 1200- HOUSING ADMINISTRATION DIV 267,395 0.087% 816 816 189 1,006 1201- CDBG 188,137 0.061% 574 574 133 708 1202- HSNG/HOME ADMINISTRATION DIV 374 0.000% 1 1 0 1 1203- NSPI-NGHBRHD STABIL PROG 7,169 0.002% 22 22 5 27 1205- EMPLOYMENT & TRAINING 5,417,354 1.767% 16,537 16,537 3,836 20,374 1207- COR-NEIGHBORHOOD STAB(CITY) 3,365 0.001% 10 10 2 13 1208- SUCCESSOR HOUSING AGENCY 114,672 0.037% 350 350 81 431 1209- CAL-HOME 169,671 0.055% 518 518 120 638 1302- DEVLP IN LIEU FEE-HOUSING PROJ 98,803 0.032% 302 302 70 372 1303- KIDS FIRST INITIATIVE 1,722,322 0.562% 5,258 5,258 1,220 6,477 1304- EMERGENCY OPE & DISASTR RECVRY 115,087 0.038% 351 351 82 433 1305- PUBLIC ART 96,446 0.031% 294 294 68 363 1306- AMERICAN RESCUE PLAN ACT 789,227 0.257% 2,409 2,409 559 2,968 2001- CAP OUTLAY-PW/CIP DIV 48,528 0.016% 148 148 34 183 2002- MEASURE J-PUBLIC WORKS CIP 662,019 0.216% 2,021 2,021 469 2,490 2110- IMPACT FEES PARKS/PW 15,383 0.005% 47 47 11 58 2111- IMPACT FEE - TRAFFIC/PW CIP 25,371 0.008% 77 77 18 95 2113- IMPACT FEES-FIRE 86,154 0.028% 263 263 61 324 2114- IMPACT FEES-POLICE 1,480 0.000% 5 5 1 6 2115- IMPACT FEE - COMM/AQUATIC 1,679 0.001% 5 5 1 6 2116- IMPACT FEES-OPEN PARKS/PW 276,523 0.090% 844 844 196 1,040 2117- IMPACT FEES-LIBRARY SVCS 9,045 0.003% 28 28 6 34 2119- IF-UTILITIES/STORMWATER 6,552 0.002% 20 20 5 25 2120- IF-UTILITIES/WASTEWATER 11,868 0.004% 36 36 8 45 2125- IRON TRIANGLE/EPA PROGRAMS 83,046 0.027% 254 254 59 312 3001- DS-2005 PENS OBLIG BOND-DIV 23,319,910 7.606% 71,188 71,188 16,515 87,702 3002- DS-99A PENS OBLIG BOND-DIV 109,205 0.036% 333 333 77 411 3005- DS-2009 REFNDING&CIVIC CTR DIV 4,114,706 1.342% 12,561 12,561 2,914 15,475 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
7 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-172- FINANCE/GEN ACCTING DIV
4001- PORT OF RICHMOND 5,134,544 1.675% 15,674 15,674 3,636 19,310 4003- WASTEWATER 20,812,356 6.788% 63,533 63,533 14,739 78,272 4005- MARINA 217,344 0.071% 663 663 154 817 4006- STRMWATER-UTL/ADMIN DIV 1,767,245 0.576% 5,395 5,395 1,252 6,646 4008- KCRT - CABLE TELEVIS 957,308 0.312% 2,922 2,922 678 3,600 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM 969,225 0.316% 2,959 2,959 686 3,645 4102- RHA-HOPE 6 ADMINISTRATION DIV - 0.000% - - - - 4201- RHA-CAPITAL ADMN DIV 301,905 0.098% 922 922 214 1,135 4401- RHA-HACIENDA ADMN DIV 11,491 0.004% 35 35 8 43 4404- RHA-NEVIN PLAZA ADMN DIV 1,496,739 0.488% 4,569 4,569 1,060 5,629 4405- RHA-NYSTROM VILLAGE ADMN DIV 798,113 0.260% 2,436 2,436 565 3,002 4406- RHA-RCHMD VLG ONE ADMN DIV 202,200 0.066% 617 617 143 760 4407- RHA-RCHMD VLG TWO ADMN DIV 139,751 0.046% 427 427 99 526 4408- RHA-RCHMD VLLG THREE ADMIN DIV 92,492 0.030% 282 282 66 348 4501- RHA-CENTRAL OFFICE COST CNTR 487,706 0.159% 1,489 1,489 345 1,834 4502- RHA-HOUSING/RAD CORP ADMIN DIV 17,239 0.006% 53 53 12 65 5001- INSURANCE RESERVES 16,104,043 5.252% 49,160 49,160 11,405 60,565 5003- EQUIPMENT SERVICES 2,026,433 0.661% 6,186 6,186 1,435 7,621 5008- COMPENSATED ABSENCES 2,438,444 0.795% 7,444 7,444 1,727 9,171 6004- COMMISSION ON AGING DIV 9,419 0.003% 29 29 7 35 6005- SEAVER GALLERY TRUST FUND 14,411 0.005% 44 44 10 54 6007- SENIOR TRUST DEPOSIT 11,287 0.004% 34 34 8 42 6047- CERTBT PLAN FUND-RPOA 215,002 0.070% 656 656 152 809 6048- OPEB PLAN TRUST 7,061,998 2.303% 21,558 21,558 5,001 26,559 6049- PT MOLATE PRIVATE-PURPOSE TRST 504,575 0.165% 1,540 1,540 357 1,898 6050- GEN PEN-NONDPT TRST 240,913 0.079% 735 735 171 906 6051- POL&FIR-NONDPT TRST 1,033,225 0.337% 3,154 3,154 732 3,886 6052- GARFLD-NONDPT TRST 8,845 0.003% 27 27 6 33 6058- MARINA WS-ND SP AS 104,201 0.034% 318 318 74 392 6059- CNTRY CLUB-ND SP AS 126,194 0.041% 385 385 89 475 6101- SA - PRPRTY TAX DIVISION - 0.000% - - - - 6102- SA-SCCR ADMINISTRATION DIV 254,869 0.083% 778 778 180 959 6103- SA - CAPITAL PROJECT FUNDS 154,558 0.050% 472 472 109 581 6300- SA-DS HARBOR 98 TARB 5,297 0.002% 16 16 4 20 6304- SA-DS 2003B TARB 299,969 0.098% 916 916 212 1,128 6305- SA-DS 2004A TARB (2/3) 283,497 0.092% 865 865 201 1,066 6306- SA-DS 2004A TARB HOUSING 142,631 0.047% 435 435 101 536 6309- SA-DS 2007/10 B TARB - HOUSING 1,642 0.001% 5 5 1 6 6401- SA-DS 2014A NON-TAXABLE BONDS 374,819 0.122% 1,144 1,144 265 1,410 6403- SA-DS LOANS PAYABLE 567,110 0.185% 1,731 1,731 402 2,133 6404- SA-DS 2021A NON-TAXABLE BONDS 577,222 0.188% 1,762 1,762 409 2,171 6405- SA-DS 2021B TAXABLE BONDS 17,782 0.006% 54 54 13 67 6996- SA - GENERAL LNG TERM DEBT GRP 129,191 0.042% 394 394 91 486 9102- CITY OF RICHMOND - GFAAG 13,637,801 4.448% 41,631 41,631 9,658 51,289 AO- ALL OTHER - 0.000% - - - - Total $ 306,600,823 100.000% $ 935,945 $ - $ 935,945 $ 212,145 $ 1,148,090 Allocation Basis: FY 22-23 Modified Total Direct Cost per Fund/Dept.

Source of Allocation: 3-Actual Expenditures _NBS.xlsx
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
7 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-172- FINANCE/GEN ACCTING DIV
System-wide Support B 7.2

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 83,054 0.073% 227 227 227 0001-141- CITY CLERK ADMIN DIV 239,173 0.210% 654 654 654 0001-151- CITY ATTRNY ADMIN DIV 1,680,521 1.474% 4,597 4,597 4,597 0001-171- FIN-ADMN SVCS/ADMIN DIV 79,405 0.070% 217 217 217 0001-172- FINANCE/GEN ACCTING DIV 293,060 0.257% 802 802 802 0001-173- FIN/BDGT-OPERATING DIV 53,047 0.047% 145 145 34 179 0001-174- FIN/PAYROLL DIV - 0.000% - - - - 0001-175- FIN-TRSY/DEBT ADMIN DIV 205,341 0.180% 562 562 130 692 0001-176- FIN/ACCNTS PAYABLE DIV 998 0.001% 3 3 1 3 0001-177- FIN/REV COLLECTION DIV 203,503 0.178% 557 557 129 686 0001-178- FIN/PURCHASING DIV 23,851 0.021% 65 65 15 80 0001-181- GF-HR ADMIN DIV 905,141 0.794% 2,476 2,476 573 3,049 0001-232- GF-PW-FCLTY MNT/ADM DIV 4,260,260 3.736% 11,655 11,655 2,698 14,353 0001-235- GF-PW/EQUIPMENT SVCS DIV 1,881,226 1.650% 5,147 5,147 1,191 6,338 0001-261- GF-INFO TECH/ADMIN DIV 935,887 0.821% 2,560 2,560 593 3,153 0001-262- GF-I.T./TELECOMMS DIV 1,414,664 1.241% 3,870 3,870 896 4,766 0001-263- GF-IT/MAILRM & DUP DIV 114,994 0.101% 315 315 73 387 0001-907-908- GF-NON DEPARTMENTAL 5,014,122 4.397% 13,717 13,717 3,175 16,893

RECEIVING BUDGET UNITS -
0001-101- OFFICE OF THE MAYOR 35,420 0.031% 97 97 22 119 0001-105- COUNCIL/CITY COUNCIL DIV 60,071 0.053% 164 164 38 202 0001-121- POLICE COMMISSION DIV 9,136 0.008% 25 25 6 31 0001-161- GF-PLN/PLNING ADMN DIV 150,321 0.132% 411 411 95 506 0001-163- GF-PLN/CODE ENFORCEMENT DIV 196,983 0.173% 539 539 125 664 0001-191- GF-POLICE ADMIN DIV 9,317,933 8.171% 25,491 25,491 5,901 31,392 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 85,357 0.075% 234 234 54 288 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV 35,921 0.031% 98 98 23 121 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 500 0.000% 1 1 0 2 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 114,589 0.100% 313 313 73 386 0001-204- GF-FIRE/ SUPPORT DIV 250,703 0.220% 686 686 159 845 0001-205- GF-FIRE/TRAINING DIV 18,563 0.016% 51 51 12 63 0001-206- GF-FIRE/OF. OF EMS DIV 8,717 0.008% 24 24 6 29 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 61,330 0.054% 168 168 39 207 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 3,613 0.003% 10 10 2 12 0001-231- GF-PW ADMIN-DIV 408,628 0.358% 1,118 1,118 259 1,377 0001-233- GF-PRKS&LNDSKP/PRKS DIV 1,137,494 0.997% 3,112 3,112 720 3,832 0001-234- GF-PW/STREETS/ADM DIV 106,582 0.093% 292 292 67 359 0001-237- GF-I&M/ABATEMENT SVCS DIV 212,520 0.186% 581 581 135 716 0001-239- GF-I&M/PROP/ASSETS MNGT DIV 823 0.001% 2 2 1 3 0001-241- GF-LIB&CL SVC/L-ADM DIV 106,239 0.093% 291 291 67 358 0001-242- GF-LS/REF SVCS(S-DIV) 329,322 0.289% 901 901 209 1,109 0001-243- GF-LIB&CL SVCS/LEAP DIV 5,153 0.005% 14 14 3 17 0001-251- GF-RECREATION ADM DIV 53,314 0.047% 146 146 34 180 0001-253- CM&NB/BOOKER T CTR DIV 165,879 0.145% 454 454 105 559 0001-254- GF-REC/SPCL EVENTS DIV 88,457 0.078% 242 242 56 298 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
7 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-172- FINANCE/GEN ACCTING DIV
0001-255- GF-CM TRANSPORTATN OPERATIONS 11,910 0.010% 33 33 8 40 0001-256- RECREATION SVCS/AQUATICS 12,834 0.011% 35 35 8 43 0001-257- RECREATION SVCS/CONVENTION CTR 19,789 0.017% 54 54 13 67 0001-259- RECREATION SVCS/PLUNGE 8,256 0.007% 23 23 5 28 0001-260- RECREATION SVCS/CITIES OF SRVC 39,191 0.034% 107 107 25 132 0001-361- GF ECON DEV/ADMINISTRATION 72,782 0.064% 199 199 46 245 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 97,190 0.085% 266 266 62 327 0001-364- GF-ECON DEV/PUBLIC ART DIV 217,576 0.191% 595 595 138 733 0001-369- GF-ECON DEV/REAL ESTATE DIV 69,394 0.061% 190 190 44 234 0001-371- INTERNAL SERVICES-ADMIN 10,855 0.010% 30 30 7 37 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV 2,004,777 1.758% 5,485 5,485 1,270 6,754 1003- TRANSPORTATION OPERATIONS 108,996 0.096% 298 298 69 367 1004- STATE ASSET SEIZURE 18,018 0.016% 49 49 11 61 1005- LIBRARY FUND 86,126 0.076% 236 236 55 290 1006- OUTSIDE FUNDED SVCS - GRANTS 1,519,085 1.332% 4,156 4,156 962 5,118 1007- EMS-FIRE/OES DIV 133,475 0.117% 365 365 85 450 1010- NR-CTY MNGR/SP-NRWR ADM DIV 12,141 0.011% 33 33 8 41 1012- HILLTOP LMD-PARKS&LNDSCP DIV 205,891 0.181% 563 563 130 694 1015- MRNA BAY LNDSCP & LIGHT DIV 234,447 0.206% 641 641 148 790 1017- CHEVRON MODERNIZATN PROJ & CIA 1,843,669 1.617% 5,044 5,044 1,168 6,211 1018- RENT CONTROL PROGRAM 233,100 0.204% 638 638 148 785 1019- SBI RMRA CAP IMPROVEMENT 3,851,346 3.377% 10,536 10,536 2,439 12,975 1050- CR-PLANNING & BUILDING 7,480,600 6.560% 20,465 20,465 4,737 25,202 1054- PUBLIC WORKS GRANTS ADMIN 3,255,997 2.855% 8,908 8,908 2,062 10,969 1055- ENCROACHMENTS SVCS 7,053 0.006% 19 19 4 24 1200- HOUSING ADMINISTRATION DIV 34,723 0.030% 95 95 22 117 1201- CDBG 170,475 0.149% 466 466 108 574 1202- HSNG/HOME ADMINISTRATION DIV - 0.000% - - - - 1203- NSPI-NGHBRHD STABIL PROG 9,581 0.008% 26 26 6 32 1205- EMPLOYMENT & TRAINING 707,326 0.620% 1,935 1,935 448 2,383 1207- COR-NEIGHBORHOOD STAB(CITY) 3,365 0.003% 9 9 2 11 1208- SUCCESSOR HOUSING AGENCY 70 0.000% 0 0 0 0 1209- CAL-HOME - 0.000% - - - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ 1,763 0.002% 5 5 1 6 1303- KIDS FIRST INITIATIVE 1,130,744 0.992% 3,093 3,093 716 3,809 1304- EMERGENCY OPE & DISASTR RECVRY 87,143 0.076% 238 238 55 294 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- CAP OUTLAY-PW/CIP DIV 905,679 0.794% 2,478 2,478 574 3,051 2002- MEASURE J-PUBLIC WORKS CIP 1,771,701 1.554% 4,847 4,847 1,122 5,969 2110- IMPACT FEES PARKS/PW 15,000 0.013% 41 41 9 51 2111- IMPACT FEE - TRAFFIC/PW CIP 100,428 0.088% 275 275 64 338 2113- IMPACT FEES-FIRE 174,046 0.153% 476 476 110 586 2114- IMPACT FEES-POLICE 146,704 0.129% 401 401 93 494 2115- IMPACT FEE - COMM/AQUATIC - 0.000% - - - - 2116- IMPACT FEES-OPEN PARKS/PW 269,519 0.236% 737 737 171 908 2117- IMPACT FEES-LIBRARY SVCS 17,705 0.016% 48 48 11 60 2119- IF-UTILITIES/STORMWATER - 0.000% - - - - 2120- IF-UTILITIES/WASTEWATER 73,551 0.064% 201 201 47 248 2125- IRON TRIANGLE/EPA PROGRAMS 60,995 0.053% 167 167 39 205 3001- DS-2005 PENS OBLIG BOND-DIV - 0.000% - - - - 3002- DS-99A PENS OBLIG BOND-DIV - 0.000% - - - - 3005- DS-2009 REFNDING&CIVIC CTR DIV - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
7 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-172- FINANCE/GEN ACCTING DIV
4001- PORT OF RICHMOND - 0.000% - - - - 4003- WASTEWATER 39,391,219 34.542% 107,764 107,764 24,946 132,709 4005- MARINA - 0.000% - - - - 4006- STRMWATER-UTL/ADMIN DIV 2,655,145 2.328% 7,264 7,264 1,681 8,945 4008- KCRT - CABLE TELEVIS 109,635 0.096% 300 300 69 369 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM - 0.000% - - - - 4102- RHA-HOPE 6 ADMINISTRATION DIV - 0.000% - - - - 4201- RHA-CAPITAL ADMN DIV 343,924 0.302% 941 941 218 1,159 4401- RHA-HACIENDA ADMN DIV - 0.000% - - - - 4404- RHA-NEVIN PLAZA ADMN DIV 1,378,133 1.208% 3,770 3,770 873 4,643 4405- RHA-NYSTROM VILLAGE ADMN DIV 414,546 0.364% 1,134 1,134 263 1,397 4406- RHA-RCHMD VLG ONE ADMN DIV - 0.000% - - - - 4407- RHA-RCHMD VLG TWO ADMN DIV - 0.000% - - - - 4408- RHA-RCHMD VLLG THREE ADMIN DIV - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 83,015 0.073% 227 227 53 280 4502- RHA-HOUSING/RAD CORP ADMIN DIV - 0.000% - - - - 5001- INSURANCE RESERVES 8,701,227 7.630% 23,804 23,804 5,510 29,314 5003- EQUIPMENT SERVICES 972,755 0.853% 2,661 2,661 616 3,277 5008- COMPENSATED ABSENCES - 0.000% - - - - 6004- COMMISSION ON AGING DIV 7,362 0.006% 20 20 5 25 6005- SEAVER GALLERY TRUST FUND 74,033 0.065% 203 203 47 249 6007- SENIOR TRUST DEPOSIT 15,449 0.014% 42 42 10 52 6047- CERTBT PLAN FUND-RPOA - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GEN PEN-NONDPT TRST - 0.000% - - - - 6051- POL&FIR-NONDPT TRST - 0.000% - - - - 6052- GARFLD-NONDPT TRST - 0.000% - - - - 6058- MARINA WS-ND SP AS - 0.000% - - - - 6059- CNTRY CLUB-ND SP AS - 0.000% - - - - 6101- SA - PRPRTY TAX DIVISION - 0.000% - - - - 6102- SA-SCCR ADMINISTRATION DIV 64,578 0.057% 177 177 41 218 6103- SA - CAPITAL PROJECT FUNDS 222,183 0.195% 608 608 141 749 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 HOUSING - 0.000% - - - - 6309- SA-DS 2007/10 B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS - 0.000% - - - - 6996- SA - GENERAL LNG TERM DEBT GRP - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER 2,019,762 1.771% 5,526 5,526 1,279 6,805 Total $ 114,039,799 100.000% $ 311,982 $ - $ 311,982 $ 70,715 $ 382,697 Allocation Basis: FY 22-23 Total Revenues Received per Fund/Dept.

Source of Allocation: 5 - FY22-23 check register extract_NBS_05.14.24.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
7 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-172- FINANCE/GEN ACCTING DIV

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- GF-CITY MNGR ADMIN DIV 2,969 227 3,196 0001-141- CITY CLERK ADMIN DIV 2,654 654 3,308 0001-151- CITY ATTRNY ADMIN DIV 10,384 4,597 14,981 0001-171- FIN-ADMN SVCS/ADMIN DIV 1,716 217 1,933 0001-172- FINANCE/GEN ACCTING DIV 3,758 802 4,560 0001-173- FIN/BDGT-OPERATING DIV 1,949 179 2,128 0001-174- FIN/PAYROLL DIV 1,325 - 1,325 0001-175- FIN-TRSY/DEBT ADMIN DIV 3,324 692 4,016 0001-176- FIN/ACCNTS PAYABLE DIV 380 3 384 0001-177- FIN/REV COLLECTION DIV 3,688 686 4,373 0001-178- FIN/PURCHASING DIV 1,467 80 1,547 0001-181- GF-HR ADMIN DIV 7,894 3,049 10,943 0001-232- GF-PW-FCLTY MNT/ADM DIV 32,648 14,353 47,001 0001-235- GF-PW/EQUIPMENT SVCS DIV 13,824 6,338 20,162 0001-261- GF-INFO TECH/ADMIN DIV 6,747 3,153 9,900 0001-262- GF-I.T./TELECOMMS DIV 6,093 4,766 10,859 0001-263- GF-IT/MAILRM & DUP DIV 583 387 970 0001-907-908- GF-NON DEPARTMENTAL 57,732 16,893 74,624

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 2,011 119 2,130 0001-105- COUNCIL/CITY COUNCIL DIV 2,225 202 2,427 0001-121- POLICE COMMISSION DIV 197 31 228 0001-161- GF-PLN/PLNING ADMN DIV 1,134 506 1,641 0001-163- GF-PLN/CODE ENFORCEMENT DIV 5,961 664 6,624 0001-191- GF-POLICE ADMIN DIV 192,916 31,392 224,309 0001-192- GF-POLICE-PATROL/CIB 88 - 88 0001-193- GF-POLICE/CRIME PREVENTION 885 288 1,173 0001-196- GF-POLICE/REGULATORY 304 - 304 0001-197- CAD DISPATCH SYST/COMM POL DIV 13,798 121 13,919 0001-199- GF-PARKING ENFORCEMENT DIV 1,175 - 1,175 0001-201- GF-FIRE/ADMIN DIV 3,997 2 3,999 0001-202- GF-FIRE/SUPRESSN DIV 108,041 - 108,041 0001-203- GF-FIRE PREVENTION DIV 7,680 386 8,066 0001-204- GF-FIRE/ SUPPORT DIV 1,034 845 1,879 0001-205- GF-FIRE/TRAINING DIV 985 63 1,048 0001-206- GF-FIRE/OF. OF EMS DIV 33 29 62 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 6,419 207 6,626 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 11 12 23 0001-231- GF-PW ADMIN-DIV 5,557 1,377 6,934 0001-233- GF-PRKS&LNDSKP/PRKS DIV 18,011 3,832 21,844 0001-234- GF-PW/STREETS/ADM DIV 12,758 359 13,118 0001-237- GF-I&M/ABATEMENT SVCS DIV 8,307 716 9,023 0001-239- GF-I&M/PROP/ASSETS MNGT DIV 2 3 5 0001-241- GF-LIB&CL SVC/L-ADM DIV 11,609 358 11,967 0001-242- GF-LS/REF SVCS(S-DIV) 1,217 1,109 2,327 0001-243- GF-LIB&CL SVCS/LEAP DIV 2,982 17 2,999 0001-251- GF-RECREATION ADM DIV 7,082 180 7,262 0001-253- CM&NB/BOOKER T CTR DIV 4,974 559 5,533 0001-254- GF-REC/SPCL EVENTS DIV 2,662 298 2,960 System-wide
Support B

ALLOCATION SUMMARY
Total
System-wide
Support A
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
7 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-172- FINANCE/GEN ACCTING DIV
System-wide
Support B

ALLOCATION SUMMARY
Total
System-wide
Support A
0001-255- GF-CM TRANSPORTATN OPERATIONS 1,046 40 1,086 0001-256- RECREATION SVCS/AQUATICS 1,435 43 1,478 0001-257- RECREATION SVCS/CONVENTION CTR 1,711 67 1,778 0001-259- RECREATION SVCS/PLUNGE 1,479 28 1,506 0001-260- RECREATION SVCS/CITIES OF SRVC 1,025 132 1,157 0001-361- GF ECON DEV/ADMINISTRATION 1,725 245 1,970 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,165 327 1,493 0001-364- GF-ECON DEV/PUBLIC ART DIV 1,495 733 2,228 0001-369- GF-ECON DEV/REAL ESTATE DIV 1,726 234 1,960 0001-371- INTERNAL SERVICES-ADMIN 1,221 37 1,258 1001- SR-SPO/ADMIN DIV - - - 1002- GAS TAX-PW/PVMNT MAINT DIV 9,010 6,754 15,765 1003- TRANSPORTATION OPERATIONS 2,236 367 2,603 1004- STATE ASSET SEIZURE 239 61 300 1005- LIBRARY FUND 1,006 290 1,296 1006- OUTSIDE FUNDED SVCS - GRANTS 14,039 5,118 19,157 1007- EMS-FIRE/OES DIV 745 450 1,195 1010- NR-CTY MNGR/SP-NRWR ADM DIV 491 41 532 1012- HILLTOP LMD-PARKS&LNDSCP DIV 4,437 694 5,131 1015- MRNA BAY LNDSCP & LIGHT DIV 4,376 790 5,166 1017- CHEVRON MODERNIZATN PROJ & CIA 16,034 6,211 22,245 1018- RENT CONTROL PROGRAM 9,272 785 10,057 1019- SBI RMRA CAP IMPROVEMENT 8,243 12,975 21,218 1050- CR-PLANNING & BUILDING 36,085 25,202 61,287 1054- PUBLIC WORKS GRANTS ADMIN 638 10,969 11,607 1055- ENCROACHMENTS SVCS 2,074 24 2,098 1200- HOUSING ADMINISTRATION DIV 1,006 117 1,123 1201- CDBG 708 574 1,282 1202- HSNG/HOME ADMINISTRATION DIV 1 - 1 1203- NSPI-NGHBRHD STABIL PROG 27 32 59 1205- EMPLOYMENT & TRAINING 20,374 2,383 22,757 1207- COR-NEIGHBORHOOD STAB(CITY) 13 11 24 1208- SUCCESSOR HOUSING AGENCY 431 0 432 1209- CAL-HOME 638 - 638 1302- DEVLP IN LIEU FEE-HOUSING PROJ 372 6 378 1303- KIDS FIRST INITIATIVE 6,477 3,809 10,287 1304- EMERGENCY OPE & DISASTR RECVRY 433 294 726 1305- PUBLIC ART 363 - 363 1306- AMERICAN RESCUE PLAN ACT 2,968 - 2,968 2001- CAP OUTLAY-PW/CIP DIV 183 3,051 3,234 2002- MEASURE J-PUBLIC WORKS CIP 2,490 5,969 8,459 2110- IMPACT FEES PARKS/PW 58 51 108 2111- IMPACT FEE - TRAFFIC/PW CIP 95 338 434 2113- IMPACT FEES-FIRE 324 586 910 2114- IMPACT FEES-POLICE 6 494 500 2115- IMPACT FEE - COMM/AQUATIC 6 - 6 2116- IMPACT FEES-OPEN PARKS/PW 1,040 908 1,948 2117- IMPACT FEES-LIBRARY SVCS 34 60 94 2119- IF-UTILITIES/STORMWATER 25 - 25 2120- IF-UTILITIES/WASTEWATER 45 248 292 2125- IRON TRIANGLE/EPA PROGRAMS 312 205 518 3001- DS-2005 PENS OBLIG BOND-DIV 87,702 - 87,702 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
7 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-172- FINANCE/GEN ACCTING DIV
System-wide
Support B

ALLOCATION SUMMARY
Total
System-wide
Support A
3002- DS-99A PENS OBLIG BOND-DIV 411 - 411 3005- DS-2009 REFNDING&CIVIC CTR DIV 15,475 - 15,475 4001- PORT OF RICHMOND 19,310 - 19,310 4003- WASTEWATER 78,272 132,709 210,981 4005- MARINA 817 - 817 4006- STRMWATER-UTL/ADMIN DIV 6,646 8,945 15,592 4008- KCRT - CABLE TELEVIS 3,600 369 3,970 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM 3,645 - 3,645 4102- RHA-HOPE 6 ADMINISTRATION DIV - - - 4201- RHA-CAPITAL ADMN DIV 1,135 1,159 2,294 4401- RHA-HACIENDA ADMN DIV 43 - 43 4404- RHA-NEVIN PLAZA ADMN DIV 5,629 4,643 10,272 4405- RHA-NYSTROM VILLAGE ADMN DIV 3,002 1,397 4,398 4406- RHA-RCHMD VLG ONE ADMN DIV 760 - 760 4407- RHA-RCHMD VLG TWO ADMN DIV 526 - 526 4408- RHA-RCHMD VLLG THREE ADMIN DIV 348 - 348 4501- RHA-CENTRAL OFFICE COST CNTR 1,834 280 2,114 4502- RHA-HOUSING/RAD CORP ADMIN DIV 65 - 65 5001- INSURANCE RESERVES 60,565 29,314 89,879 5003- EQUIPMENT SERVICES 7,621 3,277 10,898 5008- COMPENSATED ABSENCES 9,171 - 9,171 6004- COMMISSION ON AGING DIV 35 25 60 6005- SEAVER GALLERY TRUST FUND 54 249 304 6007- SENIOR TRUST DEPOSIT 42 52 94 6047- CERTBT PLAN FUND-RPOA 809 - 809 6048- OPEB PLAN TRUST 26,559 - 26,559 6049- PT MOLATE PRIVATE-PURPOSE TRST 1,898 - 1,898 6050- GEN PEN-NONDPT TRST 906 - 906 6051- POL&FIR-NONDPT TRST 3,886 - 3,886 6052- GARFLD-NONDPT TRST 33 - 33 6058- MARINA WS-ND SP AS 392 - 392 6059- CNTRY CLUB-ND SP AS 475 - 475 6101- SA - PRPRTY TAX DIVISION - - - 6102- SA-SCCR ADMINISTRATION DIV 959 218 1,176 6103- SA - CAPITAL PROJECT FUNDS 581 749 1,330 6300- SA-DS HARBOR 98 TARB 20 - 20 6304- SA-DS 2003B TARB 1,128 - 1,128 6305- SA-DS 2004A TARB (2/3) 1,066 - 1,066 6306- SA-DS 2004A TARB HOUSING 536 - 536 6309- SA-DS 2007/10 B TARB - HOUSING 6 - 6 6401- SA-DS 2014A NON-TAXABLE BONDS 1,410 - 1,410 6403- SA-DS LOANS PAYABLE 2,133 - 2,133 6404- SA-DS 2021A NON-TAXABLE BONDS 2,171 - 2,171 6405- SA-DS 2021B TAXABLE BONDS 67 - 67 6996- SA - GENERAL LNG TERM DEBT GRP 486 - 486 9102- CITY OF RICHMOND - GFAAG 51,289 - 51,289 AO- ALL OTHER - 6,805 6,805 Total $ 1,148,090 $ 382,697 $ 1,530,787 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
7 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-173- FIN/BDGT-OPERATING DIV
Distribution Percentage 100.00%
Expense Type $
Personnel
400002 - SALARIES & WAGES/Mgmt-Local 21 273,380$ S 273,380$ 400043 - OTHER PAY/Acting Pay - General 5,935 S 5,935 400066 - OTHER PAY/Assign Diff-non-PERS 516 S 516 400103 - P-ROLL BEN/Medicare Tax-ER Shr 4,108 S 4,108 400105 - P-ROLL BEN/Health Insurance Be 57,178 S 57,178 400106 - P-ROLL BEN/Dental Insurance 4,294 S 4,294 400109 - P-ROLL BEN/Employee Assistance 49 S 49 400110 - P-ROLL BEN/Professional Dev-Mg 2,250 S 2,250 400111 - P-ROLL BEN/Vision 516 S 516
400112 - P-ROLL BEN/Life Insurance 954 S 954 400114 - P-ROLL BEN/Long Term Disabilit 1,449 S 1,449 400116 - P-ROLL BEN/Unemployment Ins 553 S 553 400122 - P-ROLL BEN/Worker Comp-Prof 18,590 S 18,590 400127 - P-ROLL BEN/OPEB 7,679 S 7,679
400149 - P-ROLL BEN/PERS-Misc 34,456 S 34,456 400151 - P-ROLL BEN/PERS-Misc (UAL) 71,119 S 71,119 Subtotal Personnel Cost 483,025$ 483,025$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 31,025$ S 31,025$ 400232 - OFF EXP/Printing & Binding 7 S 7 400233 - OFF EXP/Copying & Duplicating 31 S 31 400242 - TRAVEL & TRNG/Mileage 140 S 140 400243 - TRAVEL & TRNG/Conf, Mtng Trng 894 S 894 400246 - TRAVEL & TRNG/Registration Fee 450 S 450 400261 - DUES & PUB/Membership & Dues 1,438 S 1,438 400592 - COST POOL/(CON)-Admin Charges (134,901) S (134,901) 400671 - CAP LEASES/Lease Pymnt Prin 25,119 S 25,119 400672 - CAP LEASES/Lease Pymnt Int 1,281 S 1,281 400703 - CAP OUTLAY/Compter Soft>5,000 267,729 S 267,729 Subtotal Operating Cost 193,213$ 193,213$
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 134,901 [1] 134,901$ 400671 - CAP LEASES/Lease Pymnt Prin (25,119) [2] (25,119) 400703 - CAP OUTLAY/Compter Soft>5,000 (267,729) [2] (267,729) Subtotal Disallowed Costs (157,947)$ (157,947)$ DEPARTMENTAL EXPENDITURES 518,291$ 518,291$
Reallocation of Incoming Costs
First Allocation 7,612$ 525,903$
Unallocated Costs -$ -$
Subtotal of First Allocation 7,612$ 525,903$ Second Allocation 100,862$ 100,862$
Unallocated Costs -$ -$
Subtotal of Second Allocation 100,862$ 100,862$ TOTAL FUNCTIONAL COSTS 626,765$ 1,145,056$
[1] Admin charges are excluded and re-established through this CAP analysis [2] Costs not allowable per Title 2 CFR Part 200
Notes

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide Budget
Services
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
8 - EXP