Agenda — Richmond City Council, October 22, 2024 (part 3 of 9)

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 First Second
Allocation Allocation Total
Departmental Expenditures $ 518,291 $ 518,291 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- GF-CITY MNGR ADMIN DIV 1,466 288 1,754 0001-141- CITY CLERK ADMIN DIV 1,100 296 1,396 0001-151- CITY ATTRNY ADMIN DIV 1,964 635 2,599 0001-171- FIN-ADMN SVCS/ADMIN DIV 1,355 347 1,702 0001-172- FINANCE/GEN ACCTING DIV 1,727 401 2,128 0001-173- FIN/BDGT-OPERATING DIV 889 889 0001-174- FIN/PAYROLL DIV 791 791 0001-175- FIN-TRSY/DEBT ADMIN DIV 382 382 0001-176- FIN/ACCNTS PAYABLE DIV 26 26 0001-177- FIN/REV COLLECTION DIV 469 469 0001-178- FIN/PURCHASING DIV 1,170 1,170 0001-181- GF-HR ADMIN DIV 5,809 5,809 0001-232- GF-PW-FCLTY MNT/ADM DIV - - 0001-235- GF-PW/EQUIPMENT SVCS DIV 8,814 8,814 0001-261- GF-INFO TECH/ADMIN DIV 11,438 11,438 0001-262- GF-I.T./TELECOMMS DIV 3,758 3,758 0001-263- GF-IT/MAILRM & DUP DIV 238 238 0001-907-908- GF-NON DEPARTMENTAL 65,111 65,111 Total Incoming Costs $ 7,612 $ 100,862 $ 108,474 Total Costs to be Allocated $ 525,903 $ 100,862 $ 626,765

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

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ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 972,578 0.317% 1,668 1,668 1,668 0001-141- CITY CLERK ADMIN DIV 869,319 0.284% 1,491 1,491 1,491 0001-151- CITY ATTRNY ADMIN DIV 3,401,490 1.109% 5,834 5,834 5,834 0001-171- FIN-ADMN SVCS/ADMIN DIV 562,065 0.183% 964 964 964 0001-172- FINANCE/GEN ACCTING DIV 1,231,066 0.402% 2,112 2,112 2,112 0001-173- FIN/BDGT-OPERATING DIV 518,291 0.169% 889 889 889 0001-174- FIN/PAYROLL DIV 352,437 0.115% 605 605 119 723 0001-175- FIN-TRSY/DEBT ADMIN DIV 883,892 0.288% 1,516 1,516 298 1,814 0001-176- FIN/ACCNTS PAYABLE DIV 101,165 0.033% 174 174 34 208 0001-177- FIN/REV COLLECTION DIV 980,606 0.320% 1,682 1,682 331 2,013 0001-178- FIN/PURCHASING DIV 390,104 0.127% 669 669 132 801 0001-181- GF-HR ADMIN DIV 2,098,968 0.685% 3,600 3,600 708 4,308 0001-232- GF-PW-FCLTY MNT/ADM DIV 8,681,005 2.831% 14,890 14,890 2,928 17,818 0001-235- GF-PW/EQUIPMENT SVCS DIV 3,675,863 1.199% 6,305 6,305 1,240 7,545 0001-261- GF-INFO TECH/ADMIN DIV 1,793,912 0.585% 3,077 3,077 605 3,682 0001-262- GF-I.T./TELECOMMS DIV 1,619,990 0.528% 2,779 2,779 546 3,325 0001-263- GF-IT/MAILRM & DUP DIV 154,959 0.051% 266 266 52 318 0001-907-908- GF-NON DEPARTMENTAL 15,350,826 5.007% 26,331 26,331 5,177 31,508

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 534,756 0.174% 917 917 180 1,098 0001-105- COUNCIL/CITY COUNCIL DIV 591,656 0.193% 1,015 1,015 200 1,214 0001-121- POLICE COMMISSION DIV 52,467 0.017% 90 90 18 108 0001-161- GF-PLN/PLNING ADMN DIV 301,553 0.098% 517 517 102 619 0001-163- GF-PLN/CODE ENFORCEMENT DIV 1,584,966 0.517% 2,719 2,719 535 3,253 0001-191- GF-POLICE ADMIN DIV 51,296,251 16.731% 87,987 87,987 17,301 105,288 0001-192- GF-POLICE-PATROL/CIB 23,437 0.008% 40 40 8 48 0001-193- GF-POLICE/CRIME PREVENTION 235,346 0.077% 404 404 79 483 0001-196- GF-POLICE/REGULATORY 80,875 0.026% 139 139 27 166 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,668,813 1.197% 6,293 6,293 1,237 7,530 0001-199- GF-PARKING ENFORCEMENT DIV 312,437 0.102% 536 536 105 641 0001-201- GF-FIRE/ADMIN DIV 1,062,902 0.347% 1,823 1,823 358 2,182 0001-202- GF-FIRE/SUPRESSN DIV 28,727,921 9.370% 49,276 49,276 9,689 58,965 0001-203- GF-FIRE PREVENTION DIV 2,042,077 0.666% 3,503 3,503 689 4,191 0001-204- GF-FIRE/ SUPPORT DIV 274,910 0.090% 472 472 93 564 0001-205- GF-FIRE/TRAINING DIV 261,963 0.085% 449 449 88 538 0001-206- GF-FIRE/OF. OF EMS DIV 8,787 0.003% 15 15 3 18 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,706,814 0.557% 2,928 2,928 576 3,503 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% 2,534 2,534 498 3,033 0001-233- GF-PRKS&LNDSKP/PRKS DIV 4,789,189 1.562% 8,215 8,215 1,615 9,830 0001-234- GF-PW/STREETS/ADM DIV 3,392,459 1.106% 5,819 5,819 1,144 6,963 0001-237- GF-I&M/ABATEMENT SVCS DIV 2,208,896 0.720% 3,789 3,789 745 4,534 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% 5,295 5,295 1,041 6,336 0001-242- GF-LS/REF SVCS(S-DIV) 323,670 0.106% 555 555 109 664 0001-243- GF-LIB&CL SVCS/LEAP DIV 792,942 0.259% 1,360 1,360 267 1,628 0001-251- GF-RECREATION ADM DIV 1,883,144 0.614% 3,230 3,230 635 3,865 0001-253- CM&NB/BOOKER T CTR DIV 1,322,496 0.431% 2,268 2,268 446 2,714 0001-254- GF-REC/SPCL EVENTS DIV 707,697 0.231% 1,214 1,214 239 1,453 0001-173- FIN/BDGT-OPERATING DIV
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
8 - Allocations

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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 0001-173- FIN/BDGT-OPERATING DIV
0001-255- GF-CM TRANSPORTATN OPERATIONS 278,226 0.091% 477 477 94 571 0001-256- RECREATION SVCS/AQUATICS 381,542 0.124% 654 654 129 783 0001-257- RECREATION SVCS/CONVENTION CTR 455,046 0.148% 781 781 153 934 0001-259- RECREATION SVCS/PLUNGE 393,136 0.128% 674 674 133 807 0001-260- RECREATION SVCS/CITIES OF SRVC 272,525 0.089% 467 467 92 559 0001-361- GF ECON DEV/ADMINISTRATION 458,749 0.150% 787 787 155 942 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 309,846 0.101% 531 531 105 636 0001-364- GF-ECON DEV/PUBLIC ART DIV 397,517 0.130% 682 682 134 816 0001-369- GF-ECON DEV/REAL ESTATE DIV 458,928 0.150% 787 787 155 942 0001-371- INTERNAL SERVICES-ADMIN 324,790 0.106% 557 557 110 667 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV 2,395,854 0.781% 4,110 4,110 808 4,918 1003- TRANSPORTATION OPERATIONS 594,603 0.194% 1,020 1,020 201 1,220 1004- STATE ASSET SEIZURE 63,660 0.021% 109 109 21 131 1005- LIBRARY FUND 267,456 0.087% 459 459 90 549 1006- OUTSIDE FUNDED SVCS - GRANTS 3,732,906 1.218% 6,403 6,403 1,259 7,662 1007- EMS-FIRE/OES DIV 198,075 0.065% 340 340 67 407 1010- NR-CTY MNGR/SP-NRWR ADM DIV 130,578 0.043% 224 224 44 268 1012- HILLTOP LMD-PARKS&LNDSCP DIV 1,179,853 0.385% 2,024 2,024 398 2,422 1015- MRNA BAY LNDSCP & LIGHT DIV 1,163,659 0.380% 1,996 1,996 392 2,388 1017- CHEVRON MODERNIZATN PROJ & CIA 4,263,307 1.391% 7,313 7,313 1,438 8,751 1018- RENT CONTROL PROGRAM 2,465,331 0.804% 4,229 4,229 832 5,060 1019- SBI RMRA CAP IMPROVEMENT 2,191,767 0.715% 3,759 3,759 739 4,499 1050- CR-PLANNING & BUILDING 9,594,960 3.129% 16,458 16,458 3,236 19,694 1054- PUBLIC WORKS GRANTS ADMIN 169,526 0.055% 291 291 57 348 1055- ENCROACHMENTS SVCS 551,567 0.180% 946 946 186 1,132 1200- HOUSING ADMINISTRATION DIV 267,395 0.087% 459 459 90 549 1201- CDBG 188,137 0.061% 323 323 63 386 1202- HSNG/HOME ADMINISTRATION DIV 374 0.000% 1 1 0 1 1203- NSPI-NGHBRHD STABIL PROG 7,169 0.002% 12 12 2 15 1205- EMPLOYMENT & TRAINING 5,417,354 1.767% 9,292 9,292 1,827 11,119 1207- COR-NEIGHBORHOOD STAB(CITY) 3,365 0.001% 6 6 1 7 1208- SUCCESSOR HOUSING AGENCY 114,672 0.037% 197 197 39 235 1209- CAL-HOME 169,671 0.055% 291 291 57 348 1302- DEVLP IN LIEU FEE-HOUSING PROJ 98,803 0.032% 169 169 33 203 1303- KIDS FIRST INITIATIVE 1,722,322 0.562% 2,954 2,954 581 3,535 1304- EMERGENCY OPE & DISASTR RECVRY 115,087 0.038% 197 197 39 236 1305- PUBLIC ART 96,446 0.031% 165 165 33 198 1306- AMERICAN RESCUE PLAN ACT 789,227 0.257% 1,354 1,354 266 1,620 2001- CAP OUTLAY-PW/CIP DIV 48,528 0.016% 83 83 16 100 2002- MEASURE J-PUBLIC WORKS CIP 662,019 0.216% 1,136 1,136 223 1,359 2110- IMPACT FEES PARKS/PW 15,383 0.005% 26 26 5 32 2111- IMPACT FEE - TRAFFIC/PW CIP 25,371 0.008% 44 44 9 52 2113- IMPACT FEES-FIRE 86,154 0.028% 148 148 29 177 2114- IMPACT FEES-POLICE 1,480 0.000% 3 3 0 3 2115- IMPACT FEE - COMM/AQUATIC 1,679 0.001% 3 3 1 3 2116- IMPACT FEES-OPEN PARKS/PW 276,523 0.090% 474 474 93 568 2117- IMPACT FEES-LIBRARY SVCS 9,045 0.003% 16 16 3 19 2119- IF-UTILITIES/STORMWATER 6,552 0.002% 11 11 2 13 2120- IF-UTILITIES/WASTEWATER 11,868 0.004% 20 20 4 24 2125- IRON TRIANGLE/EPA PROGRAMS 83,046 0.027% 142 142 28 170 3001- DS-2005 PENS OBLIG BOND-DIV 23,319,910 7.606% 40,000 40,000 7,865 47,865 3002- DS-99A PENS OBLIG BOND-DIV 109,205 0.036% 187 187 37 224 3005- DS-2009 REFNDING&CIVIC CTR DIV 4,114,706 1.342% 7,058 7,058 1,388 8,446 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
8 - Allocations

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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 0001-173- FIN/BDGT-OPERATING DIV
4001- PORT OF RICHMOND 5,134,544 1.675% 8,807 8,807 1,732 10,539 4003- WASTEWATER 20,812,356 6.788% 35,699 35,699 7,020 42,718 4005- MARINA 217,344 0.071% 373 373 73 446 4006- STRMWATER-UTL/ADMIN DIV 1,767,245 0.576% 3,031 3,031 596 3,627 4008- KCRT - CABLE TELEVIS 957,308 0.312% 1,642 1,642 323 1,965 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM 969,225 0.316% 1,662 1,662 327 1,989 4102- RHA-HOPE 6 ADMINISTRATION DIV - 0.000% - - - - 4201- RHA-CAPITAL ADMN DIV 301,905 0.098% 518 518 102 620 4401- RHA-HACIENDA ADMN DIV 11,491 0.004% 20 20 4 24 4404- RHA-NEVIN PLAZA ADMN DIV 1,496,739 0.488% 2,567 2,567 505 3,072 4405- RHA-NYSTROM VILLAGE ADMN DIV 798,113 0.260% 1,369 1,369 269 1,638 4406- RHA-RCHMD VLG ONE ADMN DIV 202,200 0.066% 347 347 68 415 4407- RHA-RCHMD VLG TWO ADMN DIV 139,751 0.046% 240 240 47 287 4408- RHA-RCHMD VLLG THREE ADMIN DIV 92,492 0.030% 159 159 31 190 4501- RHA-CENTRAL OFFICE COST CNTR 487,706 0.159% 837 837 164 1,001 4502- RHA-HOUSING/RAD CORP ADMIN DIV 17,239 0.006% 30 30 6 35 5001- INSURANCE RESERVES 16,104,043 5.252% 27,623 27,623 5,432 33,054 5003- EQUIPMENT SERVICES 2,026,433 0.661% 3,476 3,476 683 4,159 5008- COMPENSATED ABSENCES 2,438,444 0.795% 4,183 4,183 822 5,005 6004- COMMISSION ON AGING DIV 9,419 0.003% 16 16 3 19 6005- SEAVER GALLERY TRUST FUND 14,411 0.005% 25 25 5 30 6007- SENIOR TRUST DEPOSIT 11,287 0.004% 19 19 4 23 6047- CERTBT PLAN FUND-RPOA 215,002 0.070% 369 369 73 441 6048- OPEB PLAN TRUST 7,061,998 2.303% 12,113 12,113 2,382 14,495 6049- PT MOLATE PRIVATE-PURPOSE TRST 504,575 0.165% 865 865 170 1,036 6050- GEN PEN-NONDPT TRST 240,913 0.079% 413 413 81 494 6051- POL&FIR-NONDPT TRST 1,033,225 0.337% 1,772 1,772 348 2,121 6052- GARFLD-NONDPT TRST 8,845 0.003% 15 15 3 18 6058- MARINA WS-ND SP AS 104,201 0.034% 179 179 35 214 6059- CNTRY CLUB-ND SP AS 126,194 0.041% 216 216 43 259 6101- SA - PRPRTY TAX DIVISION - 0.000% - - - - 6102- SA-SCCR ADMINISTRATION DIV 254,869 0.083% 437 437 86 523 6103- SA - CAPITAL PROJECT FUNDS 154,558 0.050% 265 265 52 317 6300- SA-DS HARBOR 98 TARB 5,297 0.002% 9 9 2 11 6304- SA-DS 2003B TARB 299,969 0.098% 515 515 101 616 6305- SA-DS 2004A TARB (2/3) 283,497 0.092% 486 486 96 582 6306- SA-DS 2004A TARB HOUSING 142,631 0.047% 245 245 48 293 6309- SA-DS 2007/10 B TARB - HOUSING 1,642 0.001% 3 3 1 3 6401- SA-DS 2014A NON-TAXABLE BONDS 374,819 0.122% 643 643 126 769 6403- SA-DS LOANS PAYABLE 567,110 0.185% 973 973 191 1,164 6404- SA-DS 2021A NON-TAXABLE BONDS 577,222 0.188% 990 990 195 1,185 6405- SA-DS 2021B TAXABLE BONDS 17,782 0.006% 31 31 6 36 6996- SA - GENERAL LNG TERM DEBT GRP 129,191 0.042% 222 222 44 265 9102- CITY OF RICHMOND - GFAAG 13,637,801 4.448% 23,393 23,393 4,600 27,992 AO- ALL OTHER - 0.000% - - - - Total $ 306,600,823 100.000% $ 525,903 $ - $ 525,903 $ 100,862 $ 626,765 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
8 - Allocations

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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

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- GF-CITY MNGR ADMIN DIV 1,668 1,668 0001-141- CITY CLERK ADMIN DIV 1,491 1,491 0001-151- CITY ATTRNY ADMIN DIV 5,834 5,834 0001-171- FIN-ADMN SVCS/ADMIN DIV 964 964 0001-172- FINANCE/GEN ACCTING DIV 2,112 2,112 0001-173- FIN/BDGT-OPERATING DIV 889 889 0001-174- FIN/PAYROLL DIV 723 723 0001-175- FIN-TRSY/DEBT ADMIN DIV 1,814 1,814 0001-176- FIN/ACCNTS PAYABLE DIV 208 208 0001-177- FIN/REV COLLECTION DIV 2,013 2,013 0001-178- FIN/PURCHASING DIV 801 801 0001-181- GF-HR ADMIN DIV 4,308 4,308 0001-232- GF-PW-FCLTY MNT/ADM DIV 17,818 17,818 0001-235- GF-PW/EQUIPMENT SVCS DIV 7,545 7,545 0001-261- GF-INFO TECH/ADMIN DIV 3,682 3,682 0001-262- GF-I.T./TELECOMMS DIV 3,325 3,325 0001-263- GF-IT/MAILRM & DUP DIV 318 318 0001-907-908- GF-NON DEPARTMENTAL 31,508 31,508

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 1,098 1,098 0001-105- COUNCIL/CITY COUNCIL DIV 1,214 1,214 0001-121- POLICE COMMISSION DIV 108 108 0001-161- GF-PLN/PLNING ADMN DIV 619 619 0001-163- GF-PLN/CODE ENFORCEMENT DIV 3,253 3,253 0001-191- GF-POLICE ADMIN DIV 105,288 105,288 0001-192- GF-POLICE-PATROL/CIB 48 48 0001-193- GF-POLICE/CRIME PREVENTION 483 483 0001-196- GF-POLICE/REGULATORY 166 166 0001-197- CAD DISPATCH SYST/COMM POL DIV 7,530 7,530 0001-199- GF-PARKING ENFORCEMENT DIV 641 641 0001-201- GF-FIRE/ADMIN DIV 2,182 2,182 0001-202- GF-FIRE/SUPRESSN DIV 58,965 58,965 0001-203- GF-FIRE PREVENTION DIV 4,191 4,191 0001-204- GF-FIRE/ SUPPORT DIV 564 564 0001-205- GF-FIRE/TRAINING DIV 538 538 0001-206- GF-FIRE/OF. OF EMS DIV 18 18 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 3,503 3,503 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 6 6 0001-231- GF-PW ADMIN-DIV 3,033 3,033 0001-233- GF-PRKS&LNDSKP/PRKS DIV 9,830 9,830 0001-234- GF-PW/STREETS/ADM DIV 6,963 6,963 0001-237- GF-I&M/ABATEMENT SVCS DIV 4,534 4,534 0001-239- GF-I&M/PROP/ASSETS MNGT DIV 1 1 0001-241- GF-LIB&CL SVC/L-ADM DIV 6,336 6,336 0001-242- GF-LS/REF SVCS(S-DIV) 664 664 0001-243- GF-LIB&CL SVCS/LEAP DIV 1,628 1,628 0001-251- GF-RECREATION ADM DIV 3,865 3,865 0001-253- CM&NB/BOOKER T CTR DIV 2,714 2,714 0001-254- GF-REC/SPCL EVENTS DIV 1,453 1,453

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

Page 104 ends

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

ALLOCATION SUMMARY
Total
Citywide
Budget
Services
0001-255- GF-CM TRANSPORTATN OPERATIONS 571 571 0001-256- RECREATION SVCS/AQUATICS 783 783 0001-257- RECREATION SVCS/CONVENTION CTR 934 934 0001-259- RECREATION SVCS/PLUNGE 807 807 0001-260- RECREATION SVCS/CITIES OF SRVC 559 559 0001-361- GF ECON DEV/ADMINISTRATION 942 942 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 636 636 0001-364- GF-ECON DEV/PUBLIC ART DIV 816 816 0001-369- GF-ECON DEV/REAL ESTATE DIV 942 942 0001-371- INTERNAL SERVICES-ADMIN 667 667 1001- SR-SPO/ADMIN DIV - - 1002- GAS TAX-PW/PVMNT MAINT DIV 4,918 4,918 1003- TRANSPORTATION OPERATIONS 1,220 1,220 1004- STATE ASSET SEIZURE 131 131 1005- LIBRARY FUND 549 549 1006- OUTSIDE FUNDED SVCS - GRANTS 7,662 7,662 1007- EMS-FIRE/OES DIV 407 407 1010- NR-CTY MNGR/SP-NRWR ADM DIV 268 268 1012- HILLTOP LMD-PARKS&LNDSCP DIV 2,422 2,422 1015- MRNA BAY LNDSCP & LIGHT DIV 2,388 2,388 1017- CHEVRON MODERNIZATN PROJ & CIA 8,751 8,751 1018- RENT CONTROL PROGRAM 5,060 5,060 1019- SBI RMRA CAP IMPROVEMENT 4,499 4,499 1050- CR-PLANNING & BUILDING 19,694 19,694 1054- PUBLIC WORKS GRANTS ADMIN 348 348 1055- ENCROACHMENTS SVCS 1,132 1,132 1200- HOUSING ADMINISTRATION DIV 549 549 1201- CDBG 386 386
1202- HSNG/HOME ADMINISTRATION DIV 1 1 1203- NSPI-NGHBRHD STABIL PROG 15 15 1205- EMPLOYMENT & TRAINING 11,119 11,119 1207- COR-NEIGHBORHOOD STAB(CITY) 7 7 1208- SUCCESSOR HOUSING AGENCY 235 235 1209- CAL-HOME 348 348 1302- DEVLP IN LIEU FEE-HOUSING PROJ 203 203 1303- KIDS FIRST INITIATIVE 3,535 3,535 1304- EMERGENCY OPE & DISASTR RECVRY 236 236 1305- PUBLIC ART 198 198 1306- AMERICAN RESCUE PLAN ACT 1,620 1,620 2001- CAP OUTLAY-PW/CIP DIV 100 100 2002- MEASURE J-PUBLIC WORKS CIP 1,359 1,359 2110- IMPACT FEES PARKS/PW 32 32 2111- IMPACT FEE - TRAFFIC/PW CIP 52 52 2113- IMPACT FEES-FIRE 177 177 2114- IMPACT FEES-POLICE 3 3 2115- IMPACT FEE - COMM/AQUATIC 3 3 2116- IMPACT FEES-OPEN PARKS/PW 568 568 2117- IMPACT FEES-LIBRARY SVCS 19 19 2119- IF-UTILITIES/STORMWATER 13 13 2120- IF-UTILITIES/WASTEWATER 24 24 2125- IRON TRIANGLE/EPA PROGRAMS 170 170 3001- DS-2005 PENS OBLIG BOND-DIV 47,865 47,865 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
8 - Summary

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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

ALLOCATION SUMMARY
Total
Citywide
Budget
Services
3002- DS-99A PENS OBLIG BOND-DIV 224 224 3005- DS-2009 REFNDING&CIVIC CTR DIV 8,446 8,446 4001- PORT OF RICHMOND 10,539 10,539 4003- WASTEWATER 42,718 42,718 4005- MARINA 446 446 4006- STRMWATER-UTL/ADMIN DIV 3,627 3,627 4008- KCRT - CABLE TELEVIS 1,965 1,965 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM 1,989 1,989 4102- RHA-HOPE 6 ADMINISTRATION DIV - - 4201- RHA-CAPITAL ADMN DIV 620 620 4401- RHA-HACIENDA ADMN DIV 24 24 4404- RHA-NEVIN PLAZA ADMN DIV 3,072 3,072 4405- RHA-NYSTROM VILLAGE ADMN DIV 1,638 1,638 4406- RHA-RCHMD VLG ONE ADMN DIV 415 415 4407- RHA-RCHMD VLG TWO ADMN DIV 287 287 4408- RHA-RCHMD VLLG THREE ADMIN DIV 190 190 4501- RHA-CENTRAL OFFICE COST CNTR 1,001 1,001 4502- RHA-HOUSING/RAD CORP ADMIN DIV 35 35 5001- INSURANCE RESERVES 33,054 33,054 5003- EQUIPMENT SERVICES 4,159 4,159 5008- COMPENSATED ABSENCES 5,005 5,005 6004- COMMISSION ON AGING DIV 19 19 6005- SEAVER GALLERY TRUST FUND 30 30 6007- SENIOR TRUST DEPOSIT 23 23 6047- CERTBT PLAN FUND-RPOA 441 441 6048- OPEB PLAN TRUST 14,495 14,495 6049- PT MOLATE PRIVATE-PURPOSE TRST 1,036 1,036 6050- GEN PEN-NONDPT TRST 494 494 6051- POL&FIR-NONDPT TRST 2,121 2,121 6052- GARFLD-NONDPT TRST 18 18 6058- MARINA WS-ND SP AS 214 214 6059- CNTRY CLUB-ND SP AS 259 259 6101- SA - PRPRTY TAX DIVISION - - 6102- SA-SCCR ADMINISTRATION DIV 523 523 6103- SA - CAPITAL PROJECT FUNDS 317 317 6300- SA-DS HARBOR 98 TARB 11 11 6304- SA-DS 2003B TARB 616 616 6305- SA-DS 2004A TARB (2/3) 582 582 6306- SA-DS 2004A TARB HOUSING 293 293 6309- SA-DS 2007/10 B TARB - HOUSING 3 3 6401- SA-DS 2014A NON-TAXABLE BONDS 769 769 6403- SA-DS LOANS PAYABLE 1,164 1,164 6404- SA-DS 2021A NON-TAXABLE BONDS 1,185 1,185 6405- SA-DS 2021B TAXABLE BONDS 36 36 6996- SA - GENERAL LNG TERM DEBT GRP 265 265 9102- CITY OF RICHMOND - GFAAG 27,992 27,992

AO- ALL OTHER - - Total $ 626,765 $ 626,765
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
8 - Summary

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-174- FIN/PAYROLL DIV
Distribution Percentage 100.00%
Expense Type $
Personnel
400003 - SALARIES & WAGES/Local 1021 147,802$ S 147,802$ 400031 - OVERTIME/General 76,509 S 76,509 400048 - OTHER PAY/Bilingual Pay 1,262 S 1,262 400050 - OTHER PAY/Medical Flex 2,400 S 2,400 400066 - OTHER PAY/Assign Diff-non-PERS 3,925 S 3,925 400103 - P-ROLL BEN/Medicare Tax-ER Shr 3,385 S 3,385 400105 - P-ROLL BEN/Health Insurance Be 21,554 S 21,554 400106 - P-ROLL BEN/Dental Insurance 3,215 S 3,215 400109 - P-ROLL BEN/Employee Assistance 37 S 37 400111 - P-ROLL BEN/Vision 386 S 386
400112 - P-ROLL BEN/Life Insurance 115 S 115 400114 - P-ROLL BEN/Long Term Disabilit 773 S 773 400116 - P-ROLL BEN/Unemployment Ins 415 S 415 400117 - P-ROLL BEN/Personal/Prof Dev 1,582 S 1,582 400121 - P-ROLL BEN/Worker Comp-Clerica 13,002 S 13,002 400127 - P-ROLL BEN/OPEB 4,035 S 4,035
400149 - P-ROLL BEN/PERS-Misc 18,682 S 18,682 400151 - P-ROLL BEN/PERS-Misc (UAL) 53,339 S 53,339 Subtotal Personnel Cost 352,418$ 352,418$
Operating Services & Supplies
400241 - TRAVEL & TRNG/Meal Allowance 20$ S 20$ 400592 - COST POOL/(CON)-Admin Charges (28,153) S (28,153) Subtotal Operating Cost (28,134)$ (28,134)$
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 28,153 [1] 28,153 Subtotal Disallowed Costs 28,153$ 28,153$
DEPARTMENTAL EXPENDITURES 352,437$ 352,437$
Reallocation of Incoming Costs
First Allocation 6,502$ 358,940$
Unallocated Costs -$ -$
Subtotal of First Allocation 6,502$ 358,940$ Second Allocation 81,431$ 81,431$
Unallocated Costs -$ -$
Subtotal of Second Allocation 81,431$ 81,431$ TOTAL FUNCTIONAL COSTS 440,371$ 440,371$
[1] Admin charges are excluded and re-established through this CAP analysis

DEPARTMENTAL EXPENSE DETAIL
Notes
Spread
Method
Citywide
Payroll
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
9 - EXP

Page 107 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-174- FIN/PAYROLL DIV First Second
Allocation Allocation Total
Departmental Expenditures $ 352,437 $ 352,437 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- GF-CITY MNGR ADMIN DIV 1,262 248 1,511 0001-141- CITY CLERK ADMIN DIV 947 255 1,202 0001-151- CITY ATTRNY ADMIN DIV 1,691 547 2,238 0001-171- FIN-ADMN SVCS/ADMIN DIV 921 236 1,157 0001-172- FINANCE/GEN ACCTING DIV 1,076 250 1,325 0001-173- FIN/BDGT-OPERATING DIV 605 119 723 0001-174- FIN/PAYROLL DIV 791 791 0001-175- FIN-TRSY/DEBT ADMIN DIV - - 0001-176- FIN/ACCNTS PAYABLE DIV - - 0001-177- FIN/REV COLLECTION DIV - - 0001-178- FIN/PURCHASING DIV - - 0001-181- GF-HR ADMIN DIV 4,866 4,866 0001-232- GF-PW-FCLTY MNT/ADM DIV - - 0001-235- GF-PW/EQUIPMENT SVCS DIV 8,814 8,814 0001-261- GF-INFO TECH/ADMIN DIV 7,625 7,625 0001-262- GF-I.T./TELECOMMS DIV 3,758 3,758 0001-263- GF-IT/MAILRM & DUP DIV - - 0001-907-908- GF-NON DEPARTMENTAL 53,923 53,923 Total Incoming Costs $ 6,502 $ 81,431 $ 87,934 Total Costs to be Allocated $ 358,940 $ 81,431 $ 440,371

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

Page 108 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 4 0.441% 1,581 1,581 1,581 0001-141- CITY CLERK ADMIN DIV 4 0.441% 1,581 1,581 1,581 0001-151- CITY ATTRNY ADMIN DIV 10 1.101% 3,953 3,953 3,953 0001-171- FIN-ADMN SVCS/ADMIN DIV 5 0.551% 1,977 1,977 1,977 0001-172- FINANCE/GEN ACCTING DIV 7 0.771% 2,767 2,767 2,767 0001-173- FIN/BDGT-OPERATING DIV 2 0.220% 791 791 791 0001-174- FIN/PAYROLL DIV 2 0.220% 791 791 791 0001-175- FIN-TRSY/DEBT ADMIN DIV 1 0.110% 395 395 93 488 0001-176- FIN/ACCNTS PAYABLE DIV 4 0.441% 1,581 1,581 373 1,954 0001-177- FIN/REV COLLECTION DIV 13 1.432% 5,139 5,139 1,211 6,350 0001-178- FIN/PURCHASING DIV 2 0.220% 791 791 186 977 0001-181- GF-HR ADMIN DIV 14 1.542% 5,534 5,534 1,304 6,839 0001-232- GF-PW-FCLTY MNT/ADM DIV 34 3.744% 13,440 13,440 3,168 16,608 0001-235- GF-PW/EQUIPMENT SVCS DIV 13 1.432% 5,139 5,139 1,211 6,350 0001-261- GF-INFO TECH/ADMIN DIV 4 0.441% 1,581 1,581 373 1,954 0001-262- GF-I.T./TELECOMMS DIV 4 0.441% 1,581 1,581 373 1,954 0001-263- GF-IT/MAILRM & DUP DIV 1 0.110% 395 395 93 488 0001-907-908- GF-NON DEPARTMENTAL - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 8 0.881% 3,162 3,162 745 3,908 0001-105- COUNCIL/CITY COUNCIL DIV 13 1.432% 5,139 5,139 1,211 6,350 0001-121- POLICE COMMISSION DIV 1 0.110% 395 395 93 488 0001-161- GF-PLN/PLNING ADMN DIV - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT DIV 7 0.771% 2,767 2,767 652 3,419 0001-191- GF-POLICE ADMIN DIV 175 19.273% 69,179 69,179 16,305 85,484 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 1 0.110% 395 395 93 488 0001-196- GF-POLICE/REGULATORY 1 0.110% 395 395 93.17 488 0001-197- CAD DISPATCH SYST/COMM POL DIV 22 2.423% 8,697 8,697 2,050 10,747 0001-199- GF-PARKING ENFORCEMENT DIV 4 0.441% 1,581 1,581 373 1,954 0001-201- GF-FIRE/ADMIN DIV 4 0.441% 1,581 1,581 373 1,954 0001-202- GF-FIRE/SUPRESSN DIV 79 8.700% 31,229 31,229 7,360 38,590 0001-203- GF-FIRE PREVENTION DIV 9 0.991% 3,558 3,558 839 4,396 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.110% 395 395 93 488 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 22 2.423% 8,697 8,697 2,050 10,747 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 11 1.211% 4,348 4,348 1,025 5,373 0001-233- GF-PRKS&LNDSKP/PRKS DIV 33 3.634% 13,045 13,045 3,075 16,120 0001-234- GF-PW/STREETS/ADM DIV 28 3.084% 11,069 11,069 2,609 13,677 0001-237- GF-I&M/ABATEMENT SVCS DIV 19 2.093% 7,511 7,511 1,770 9,281 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 46 5.066% 18,184 18,184 4,286 22,470 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 10 1.101% 3,953 3,953 932 4,885 0001-251- GF-RECREATION ADM DIV 18 1.982% 7,116 7,116 1,677 8,793 0001-253- CM&NB/BOOKER T CTR DIV 53 5.837% 20,951 20,951 4,938 25,889 0001-254- GF-REC/SPCL EVENTS DIV 9 0.991% 3,558 3,558 839 4,396 0001-174- FIN/PAYROLL DIV
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
9 - Allocations

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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 0001-174- FIN/PAYROLL DIV
0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.220% 791 791 186 977 0001-256- RECREATION SVCS/AQUATICS 33 3.634% 13,045 13,045 3,075 16,120 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.441% 1,581 1,581 373 1,954 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC 1 0.110% 395 395 93 488 0001-361- GF ECON DEV/ADMINISTRATION 4 0.441% 1,581 1,581 373 1,954 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.330% 1,186 1,186 280 1,465 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.110% 395 395 93 488 0001-369- GF-ECON DEV/REAL ESTATE DIV 1 0.110% 395 395 93 488 0001-371- INTERNAL SERVICES-ADMIN 2 0.220% 791 791 186 977 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 4 0.441% 1,581 1,581 373 1,954 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% 4,744 4,744 1,118 5,862 1015- MRNA BAY LNDSCP & LIGHT DIV 10 1.101% 3,953 3,953 932 4,885 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL PROGRAM 17 1.872% 6,720 6,720 1,584 8,304 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 28 3.084% 11,069 11,069 2,609 13,677 1054- PUBLIC WORKS GRANTS ADMIN - 0.000% - - - - 1055- ENCROACHMENTS SVCS 6 0.661% 2,372 2,372 559 2,931 1200- HOUSING ADMINISTRATION DIV 2 0.220% 791 791 186 977 1201- CDBG - 0.000% - - - - 1202- HSNG/HOME ADMINISTRATION DIV - 0.000% - - - - 1203- NSPI-NGHBRHD STABIL PROG - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 18 1.982% 7,116 7,116 1,677 8,793 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% 1,186 1,186 280 1,465 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
9 - Allocations

Page 110 ends

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
9 - Allocations

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-174- FIN/PAYROLL DIV

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- GF-CITY MNGR ADMIN DIV 1,581 1,581 0001-141- CITY CLERK ADMIN DIV 1,581 1,581 0001-151- CITY ATTRNY ADMIN DIV 3,953 3,953 0001-171- FIN-ADMN SVCS/ADMIN DIV 1,977 1,977 0001-172- FINANCE/GEN ACCTING DIV 2,767 2,767 0001-173- FIN/BDGT-OPERATING DIV 791 791 0001-174- FIN/PAYROLL DIV 791 791 0001-175- FIN-TRSY/DEBT ADMIN DIV 488 488 0001-176- FIN/ACCNTS PAYABLE DIV 1,954 1,954 0001-177- FIN/REV COLLECTION DIV 6,350 6,350 0001-178- FIN/PURCHASING DIV 977 977 0001-181- GF-HR ADMIN DIV 6,839 6,839 0001-232- GF-PW-FCLTY MNT/ADM DIV 16,608 16,608 0001-235- GF-PW/EQUIPMENT SVCS DIV 6,350 6,350 0001-261- GF-INFO TECH/ADMIN DIV 1,954 1,954 0001-262- GF-I.T./TELECOMMS DIV 1,954 1,954 0001-263- GF-IT/MAILRM & DUP DIV 488 488 0001-907-908- GF-NON DEPARTMENTAL - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 3,908 3,908 0001-105- COUNCIL/CITY COUNCIL DIV 6,350 6,350 0001-121- POLICE COMMISSION DIV 488 488 0001-161- GF-PLN/PLNING ADMN DIV - - 0001-163- GF-PLN/CODE ENFORCEMENT DIV 3,419 3,419 0001-191- GF-POLICE ADMIN DIV 85,484 85,484 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION 488 488 0001-196- GF-POLICE/REGULATORY 488 488 0001-197- CAD DISPATCH SYST/COMM POL DIV 10,747 10,747 0001-199- GF-PARKING ENFORCEMENT DIV 1,954 1,954 0001-201- GF-FIRE/ADMIN DIV 1,954 1,954 0001-202- GF-FIRE/SUPRESSN DIV 38,590 38,590 0001-203- GF-FIRE PREVENTION DIV 4,396 4,396 0001-204- GF-FIRE/ SUPPORT DIV - - 0001-205- GF-FIRE/TRAINING DIV 488 488 0001-206- GF-FIRE/OF. OF EMS DIV - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 10,747 10,747 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV 5,373 5,373 0001-233- GF-PRKS&LNDSKP/PRKS DIV 16,120 16,120 0001-234- GF-PW/STREETS/ADM DIV 13,677 13,677 0001-237- GF-I&M/ABATEMENT SVCS DIV 9,281 9,281 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 22,470 22,470 0001-242- GF-LS/REF SVCS(S-DIV) - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 4,885 4,885 0001-251- GF-RECREATION ADM DIV 8,793 8,793 0001-253- CM&NB/BOOKER T CTR DIV 25,889 25,889 0001-254- GF-REC/SPCL EVENTS DIV 4,396 4,396

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

Page 112 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-174- FIN/PAYROLL DIV

ALLOCATION SUMMARY
Total
Citywide Payroll
Services
0001-255- GF-CM TRANSPORTATN OPERATIONS 977 977 0001-256- RECREATION SVCS/AQUATICS 16,120 16,120 0001-257- RECREATION SVCS/CONVENTION CTR 1,954 1,954 0001-259- RECREATION SVCS/PLUNGE - - 0001-260- RECREATION SVCS/CITIES OF SRVC 488 488 0001-361- GF ECON DEV/ADMINISTRATION 1,954 1,954 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,465 1,465 0001-364- GF-ECON DEV/PUBLIC ART DIV 488 488 0001-369- GF-ECON DEV/REAL ESTATE DIV 488 488 0001-371- INTERNAL SERVICES-ADMIN 977 977 1001- SR-SPO/ADMIN DIV - - 1002- GAS TAX-PW/PVMNT MAINT DIV - - 1003- TRANSPORTATION OPERATIONS 1,954 1,954 1004- STATE ASSET SEIZURE - - 1005- LIBRARY FUND - - 1006- OUTSIDE FUNDED SVCS - GRANTS - - 1007- EMS-FIRE/OES DIV - - 1010- NR-CTY MNGR/SP-NRWR ADM DIV - - 1012- HILLTOP LMD-PARKS&LNDSCP DIV 5,862 5,862 1015- MRNA BAY LNDSCP & LIGHT DIV 4,885 4,885 1017- CHEVRON MODERNIZATN PROJ & CIA - - 1018- RENT CONTROL PROGRAM 8,304 8,304 1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 13,677 13,677 1054- PUBLIC WORKS GRANTS ADMIN - - 1055- ENCROACHMENTS SVCS 2,931 2,931 1200- HOUSING ADMINISTRATION DIV 977 977 1201- CDBG - - 1202- HSNG/HOME ADMINISTRATION DIV - - 1203- NSPI-NGHBRHD STABIL PROG - - 1205- EMPLOYMENT & TRAINING 8,793 8,793 1207- COR-NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGENCY - - 1209- CAL-HOME - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ - - 1303- KIDS FIRST INITIATIVE 1,465 1,465 1304- EMERGENCY OPE & DISASTR RECVRY - - 1305- PUBLIC ART - - 1306- AMERICAN RESCUE PLAN ACT - - 2001- CAP OUTLAY-PW/CIP DIV - - 2002- MEASURE J-PUBLIC WORKS CIP - - 2110- IMPACT FEES PARKS/PW - - 2111- IMPACT FEE - TRAFFIC/PW CIP - - 2113- IMPACT FEES-FIRE - - 2114- IMPACT FEES-POLICE - - 2115- IMPACT FEE - COMM/AQUATIC - - 2116- IMPACT FEES-OPEN PARKS/PW - - 2117- IMPACT FEES-LIBRARY SVCS - - 2119- IF-UTILITIES/STORMWATER - - 2120- IF-UTILITIES/WASTEWATER - - 2125- IRON TRIANGLE/EPA PROGRAMS - - 3001- DS-2005 PENS OBLIG BOND-DIV - - Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
9 - Summary

Page 113 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-174- FIN/PAYROLL DIV

ALLOCATION SUMMARY
Total
Citywide Payroll
Services
3002- DS-99A PENS OBLIG BOND-DIV - - 3005- DS-2009 REFNDING&CIVIC CTR DIV - - 4001- PORT OF RICHMOND 1,954 1,954 4003- WASTEWATER 5,373 5,373 4005- MARINA - - 4006- STRMWATER-UTL/ADMIN DIV - - 4008- KCRT - CABLE TELEVIS 2,931 2,931 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM - - 4102- RHA-HOPE 6 ADMINISTRATION DIV - - 4201- RHA-CAPITAL ADMN DIV - - 4401- RHA-HACIENDA ADMN DIV - - 4404- RHA-NEVIN PLAZA ADMN DIV 488 488 4405- RHA-NYSTROM VILLAGE ADMN DIV 1,465 1,465 4406- RHA-RCHMD VLG ONE ADMN DIV - - 4407- RHA-RCHMD VLG TWO ADMN DIV - - 4408- RHA-RCHMD VLLG THREE ADMIN DIV - - 4501- RHA-CENTRAL OFFICE COST CNTR 2,442 2,442 4502- RHA-HOUSING/RAD CORP ADMIN DIV - - 5001- INSURANCE RESERVES 2,442 2,442 5003- EQUIPMENT SERVICES - - 5008- COMPENSATED ABSENCES - - 6004- COMMISSION ON AGING DIV - - 6005- SEAVER GALLERY TRUST FUND - - 6007- SENIOR TRUST DEPOSIT - - 6047- CERTBT PLAN FUND-RPOA - - 6048- OPEB PLAN TRUST - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 6050- GEN PEN-NONDPT TRST 1,954 1,954 6051- POL&FIR-NONDPT TRST 8,304 8,304 6052- GARFLD-NONDPT TRST 488 488 6058- MARINA WS-ND SP AS - - 6059- CNTRY CLUB-ND SP AS - - 6101- SA - PRPRTY TAX DIVISION - - 6102- SA-SCCR ADMINISTRATION DIV - - 6103- SA - CAPITAL PROJECT FUNDS - - 6300- SA-DS HARBOR 98 TARB - - 6304- SA-DS 2003B TARB - - 6305- SA-DS 2004A TARB (2/3) - - 6306- SA-DS 2004A TARB HOUSING - - 6309- SA-DS 2007/10 B TARB - HOUSING - - 6401- SA-DS 2014A NON-TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE - - 6404- SA-DS 2021A NON-TAXABLE BONDS - - 6405- SA-DS 2021B TAXABLE BONDS - - 6996- SA - GENERAL LNG TERM DEBT GRP - - 9102- CITY OF RICHMOND - GFAAG - - AO- ALL OTHER 977 977 Total $ 440,371 $ 440,371
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
9 - Summary

Page 114 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-175- FIN-TRSY/DEBT ADMIN DIV
Distribution Percentage 95.00% 5.00%
Expense Type $
Personnel
400002 - SALARIES & WAGES/Mgmt-Local 21 212,615$ S 201,984$ 10,631$ 400003 - SALARIES & WAGES/Local 1021 199,584 S 189,605 9,979 400031 - OVERTIME/General 2,071 S 1,967 104 400048 - OTHER PAY/Bilingual Pay 1,076 S 1,022 54 400050 - OTHER PAY/Medical Flex 2,400 S 2,280 120 400099 - SAL & WAGES/GRNT/PRJ EXP(CON) (40,611) S (38,580) (2,031) 400103 - P-ROLL BEN/Medicare Tax-ER Shr 6,104 S 5,799 305 400105 - P-ROLL BEN/Health Insurance Be 88,370 S 83,952 4,419 400106 - P-ROLL BEN/Dental Insurance 8,037 S 7,635 402 400109 - P-ROLL BEN/Employee Assistance 92 S 87 5 400110 - P-ROLL BEN/Professional Dev-Mg 1,500 S 1,425 75 400111 - P-ROLL BEN/Vision 966 S 918 48 400112 - P-ROLL BEN/Life Insurance 915 S 869 46 400114 - P-ROLL BEN/Long Term Disabilit 2,134 S 2,027 107 400116 - P-ROLL BEN/Unemployment Ins 1,037 S 985 52 400117 - P-ROLL BEN/Personal/Prof Dev 1,500 S 1,425 75 400121 - P-ROLL BEN/Worker Comp-Clerica 17,421 S 16,550 871 400122 - P-ROLL BEN/Worker Comp-Prof 14,442 S 13,720 722 400127 - P-ROLL BEN/OPEB 11,169 S 10,610 558 400149 - P-ROLL BEN/PERS-Misc 51,990 S 49,390 2,599 400151 - P-ROLL BEN/PERS-Misc (UAL) 133,347 S 126,680 6,667 400199 - EMPLYE BNFTS/Grnt/Prj Exp(CON) (31,279) S (29,715) (1,564) Subtotal Personnel Cost 684,880$ 650,636$ 34,244$ Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 167,283$ S 158,919$ 8,364$ 400246 - TRAVEL & TRNG/Registration Fee 450 S 428 23 400592 - COST POOL/(CON)-Admin Charges (145,858) S (138,565) (7,293) Subtotal Operating Cost 21,875$ 20,781$ 1,094$ Disallowed Expenses / Adjustments
400592 - COST POOL/(CON)-Admin Charges 145,858$ [1] 138,565$ 7,293$ Subtotal Disallowed Costs 145,858$ 138,565$ 7,293$ DEPARTMENTAL EXPENDITURES 852,613$ 809,982$ 42,631$ Reallocation of Incoming Costs
First Allocation 12,118$ 821,494$ 43,237$ Unallocated Costs -$ -$ -$ Subtotal of First Allocation 12,118$ 821,494$ 43,237$ Second Allocation 99,810$ 94,820$ 4,991$ Unallocated Costs -$ -$ -$ Subtotal of Second Allocation 99,810$ 94,820$ 4,991$ TOTAL FUNCTIONAL COSTS 964,541$ 916,314$ 48,227$ [1] Admin charges are excluded and re-established through this CAP analysis [2] Miscoding of expenses are excluded
Notes

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Support
Investment
Management
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
10 - EXP

Page 115 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-175- FIN-TRSY/DEBT ADMIN DIV First Second
Allocation Allocation Total
Departmental Expenditures $ 852,613 $ 852,613 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- GF-CITY MNGR ADMIN DIV 1,500 295 1,795 0001-141- CITY CLERK ADMIN DIV 1,126 303 1,429 0001-151- CITY ATTRNY ADMIN DIV 2,010 650 2,660 0001-171- FIN-ADMN SVCS/ADMIN DIV 2,310 591 2,902 0001-172- FINANCE/GEN ACCTING DIV 3,260 756 4,016 0001-173- FIN/BDGT-OPERATING DIV 1,516 298 1,814 0001-174- FIN/PAYROLL DIV 395 93 488 0001-175- FIN-TRSY/DEBT ADMIN DIV 1,479 1,479 0001-176- FIN/ACCNTS PAYABLE DIV 138 138 0001-177- FIN/REV COLLECTION DIV 1,815 1,815 0001-178- FIN/PURCHASING DIV 2,341 2,341 0001-181- GF-HR ADMIN DIV 6,106 6,106 0001-232- GF-PW-FCLTY MNT/ADM DIV - - 0001-235- GF-PW/EQUIPMENT SVCS DIV 4,407 4,407 0001-261- GF-INFO TECH/ADMIN DIV 7,625 7,625 0001-262- GF-I.T./TELECOMMS DIV 1,879 1,879 0001-263- GF-IT/MAILRM & DUP DIV - - 0001-907-908- GF-NON DEPARTMENTAL 71,033 71,033 Total Incoming Costs $ 12,118 $ 99,810 $ 111,928 Total Costs to be Allocated $ 864,731 $ 99,810 $ 964,541

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

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ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 83,054 0.073% 598.28 598.28 598.28 0001-141- CITY CLERK ADMIN DIV 239,173 0.210% 1,723 1,723 1,723 0001-151- CITY ATTRNY ADMIN DIV 1,680,521 1.474% 12,105.76 12,105.76 12,105.76 0001-171- FIN-ADMN SVCS/ADMIN DIV 79,405 0.070% 572 572 572 0001-172- FINANCE/GEN ACCTING DIV 293,060 0.257% 2,111 2,111 2,111 0001-173- FIN/BDGT-OPERATING DIV 53,047 0.047% 382.13 382.13 382.13 0001-174- FIN/PAYROLL DIV - 0.000% - - - 0001-175- FIN-TRSY/DEBT ADMIN DIV 205,341 0.180% 1,479 1,479 1,479 0001-176- FIN/ACCNTS PAYABLE DIV 998 0.001% 7.19 7.19 0.85 8 0001-177- FIN/REV COLLECTION DIV 203,503 0.178% 1,466 1,466 173 1,639 0001-178- FIN/PURCHASING DIV 23,851 0.021% 172 172 20.30 192 0001-181- GF-HR ADMIN DIV 905,141 0.794% 6,520 6,520 770.38 7,291 0001-232- GF-PW-FCLTY MNT/ADM DIV 4,260,260 3.736% 30,689.11 30,689.11 3,625.98 34,315.09 0001-235- GF-PW/EQUIPMENT SVCS DIV 1,881,226 1.650% 13,551.56 13,551.56 1,601.14 15,152.70 0001-261- GF-INFO TECH/ADMIN DIV 935,887 0.821% 6,742 6,742 797 7,538 0001-262- GF-I.T./TELECOMMS DIV 1,414,664 1.241% 10,190.64 10,190.64 1,204 11,395 0001-263- GF-IT/MAILRM & DUP DIV 114,994 0.101% 828 828 98 926 0001-907-908- GF-NON DEPARTMENTAL 5,014,122 4.397% 36,119.61 36,119.61 4,268 40,387

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 35,420 0.031% 255.15 255.15 30.15 285 0001-105- COUNCIL/CITY COUNCIL DIV 60,071 0.053% 432.73 432.73 51.13 483.86 0001-121- POLICE COMMISSION DIV 9,136 0.008% 65.81 65.81 7.78 73.58 0001-161- GF-PLN/PLNING ADMN DIV 150,321 0.132% 1,082.85 1,082.85 127.94 1,210.79 0001-163- GF-PLN/CODE ENFORCEMENT DIV 196,983 0.173% 1,418.99 1,418.99 167.66 1,586.64 0001-191- GF-POLICE ADMIN DIV 9,317,933 8.171% 67,122.43 67,122.43 7,930.66 75,053.09 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 85,357 0.075% 614.87 614.87 72.65 687.52 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV 35,921 0.031% 258.76 258.76 30.57 289.34 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 500 0.000% 4 4 0.43 4 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 114,589 0.100% 825 825 98 923 0001-204- GF-FIRE/ SUPPORT DIV 250,703 0.220% 1,806 1,806 213.38 2,019 0001-205- GF-FIRE/TRAINING DIV 18,563 0.016% 134 134 16 150 0001-206- GF-FIRE/OF. OF EMS DIV 8,717 0.008% 63 63 7 70 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 61,330 0.054% 442 442 52 494 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 3,613 0.003% 26 26 3 29 0001-231- GF-PW ADMIN-DIV 408,628 0.358% 2,944 2,944 347.79 3,291 0001-233- GF-PRKS&LNDSKP/PRKS DIV 1,137,494 0.997% 8,194.02 8,194.02 968.14 9,162.17 0001-234- GF-PW/STREETS/ADM DIV 106,582 0.093% 768 768 90.71 858 0001-237- GF-I&M/ABATEMENT SVCS DIV 212,520 0.186% 1,531 1,531 181 1,712 0001-239- GF-I&M/PROP/ASSETS MNGT DIV 823 0.001% 6 6 1 7 0001-241- GF-LIB&CL SVC/L-ADM DIV 106,239 0.093% 765.30 765.30 90.42 855.73 0001-242- GF-LS/REF SVCS(S-DIV) 329,322 0.289% 2,372 2,372 280 2,653 0001-243- GF-LIB&CL SVCS/LEAP DIV 5,153 0.005% 37.12 37.12 4.39 42 0001-251- GF-RECREATION ADM DIV 53,314 0.047% 384 384 45 429 0001-253- CM&NB/BOOKER T CTR DIV 165,879 0.145% 1,195 1,195 141.18 1,336 0001-254- GF-REC/SPCL EVENTS DIV 88,457 0.078% 637 637 75.29 712 0001-255- GF-CM TRANSPORTATN OPERATIONS 11,910 0.010% 86 86 10 96 0001-175- FIN-TRSY/DEBT ADMIN DIV
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
10 - Allocations

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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 0001-175- FIN-TRSY/DEBT ADMIN DIV
0001-256- RECREATION SVCS/AQUATICS 12,834 0.011% 92.45 92.45 10.92 103.38 0001-257- RECREATION SVCS/CONVENTION CTR 19,789 0.017% 143 143 17 159 0001-259- RECREATION SVCS/PLUNGE 8,256 0.007% 59 59 7 66 0001-260- RECREATION SVCS/CITIES OF SRVC 39,191 0.034% 282 282 33 316 0001-361- GF ECON DEV/ADMINISTRATION 72,782 0.064% 524 524 61.95 586 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 97,190 0.085% 700 700 82.72 783 0001-364- GF-ECON DEV/PUBLIC ART DIV 217,576 0.191% 1,567.32 1,567.32 185.18 1,752.51 0001-369- GF-ECON DEV/REAL ESTATE DIV 69,394 0.061% 499.89 499.89 59.06 558.95 0001-371- INTERNAL SERVICES-ADMIN 10,855 0.010% 78.19 78.19 9.24 87.43 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV 2,004,777 1.758% 14,442 14,442 1,706 16,148 1003- TRANSPORTATION OPERATIONS 108,996 0.096% 785 785 93 878 1004- STATE ASSET SEIZURE 18,018 0.016% 130 130 15 145 1005- LIBRARY FUND 86,126 0.076% 620 620 73 694 1006- OUTSIDE FUNDED SVCS - GRANTS 1,519,085 1.332% 10,943 10,943 1,293 12,236 1007- EMS-FIRE/OES DIV 133,475 0.117% 961 961 114 1,075 1010- NR-CTY MNGR/SP-NRWR ADM DIV 12,141 0.011% 87 87 10 98 1012- HILLTOP LMD-PARKS&LNDSCP DIV 205,891 0.181% 1,483 1,483 175 1,658 1015- MRNA BAY LNDSCP & LIGHT DIV 234,447 0.206% 1,689 1,689 200 1,888 1017- CHEVRON MODERNIZATN PROJ & CIA 1,843,669 1.617% 13,281 13,281 1,569 14,850 1018- RENT CONTROL PROGRAM 233,100 0.204% 1,679 1,679 198 1,878 1019- SBI RMRA CAP IMPROVEMENT 3,851,346 3.377% 27,743 27,743 3,278 31,021 1050- CR-PLANNING & BUILDING 7,480,600 6.560% 53,887 53,887 6,367 60,254 1054- PUBLIC WORKS GRANTS ADMIN 3,255,997 2.855% 23,455 23,455 2,771 26,226 1055- ENCROACHMENTS SVCS 7,053 0.006% 51 51 6 57 1200- HOUSING ADMINISTRATION DIV 34,723 0.030% 250 250 30 280 1201- CDBG 170,475 0.149% 1,228 1,228 145 1,373 1202- HSNG/HOME ADMINISTRATION DIV - 0.000% - - - - 1203- NSPI-NGHBRHD STABIL PROG 9,581 0.008% 69 69 8 77 1205- EMPLOYMENT & TRAINING 707,326 0.620% 5,095 5,095 602 5,697 1207- COR-NEIGHBORHOOD STAB(CITY) 3,365 0.003% 24 24 3 27 1208- SUCCESSOR HOUSING AGENCY 70 0.000% 1 1 0 1 1209- CAL-HOME - 0.000% - - - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ 1,763 0.002% 13 13 2 14 1303- KIDS FIRST INITIATIVE 1,130,744 0.992% 8,145 8,145 962 9,108 1304- EMERGENCY OPE & DISASTR RECVRY 87,143 0.076% 628 628 74 702 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- CAP OUTLAY-PW/CIP DIV 905,679 0.794% 6,524 6,524 771 7,295 2002- MEASURE J-PUBLIC WORKS CIP 1,771,701 1.554% 12,763 12,763 1,508 14,271 2110- IMPACT FEES PARKS/PW 15,000 0.013% 108 108 13 121 2111- IMPACT FEE - TRAFFIC/PW CIP 100,428 0.088% 723 723 85 809 2113- IMPACT FEES-FIRE 174,046 0.153% 1,254 1,254 148 1,402 2114- IMPACT FEES-POLICE 146,704 0.129% 1,057 1,057 125 1,182 2115- IMPACT FEE - COMM/AQUATIC - 0.000% - - - - 2116- IMPACT FEES-OPEN PARKS/PW 269,519 0.236% 1,942 1,942 229 2,171 2117- IMPACT FEES-LIBRARY SVCS 17,705 0.016% 128 128 15 143 2119- IF-UTILITIES/STORMWATER - 0.000% - - - - 2120- IF-UTILITIES/WASTEWATER 73,551 0.064% 530 530 63 592 2125- IRON TRIANGLE/EPA PROGRAMS 60,995 0.053% 439 439 52 491 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% - - - - 4001- PORT OF RICHMOND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
10 - Allocations

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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 0001-175- FIN-TRSY/DEBT ADMIN DIV
4003- WASTEWATER 39,391,219 34.542% 283,758 283,758 33,527 317,284 4005- MARINA - 0.000% - - - - 4006- STRMWATER-UTL/ADMIN DIV 2,655,145 2.328% 19,127 19,127 2,260 21,386 4008- KCRT - CABLE TELEVIS 109,635 0.096% 790 790 93 883 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% 2,477 2,477 293 2,770 4401- RHA-HACIENDA ADMN DIV - 0.000% - - - - 4404- RHA-NEVIN PLAZA ADMN DIV 1,378,133 1.208% 9,927 9,927 1,173 11,100 4405- RHA-NYSTROM VILLAGE ADMN DIV 414,546 0.364% 2,986 2,986 353 3,339 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% 598 598 71 669 4502- RHA-HOUSING/RAD CORP ADMIN DIV - 0.000% - - - - 5001- INSURANCE RESERVES 8,701,227 7.630% 62,680 62,680 7,406 70,086 5003- EQUIPMENT SERVICES 972,755 0.853% 7,007 7,007 828 7,835 5008- COMPENSATED ABSENCES - 0.000% - - - - 6004- COMMISSION ON AGING DIV 7,362 0.006% 53 53 6 59 6005- SEAVER GALLERY TRUST FUND 74,033 0.065% 533 533 63 596 6007- SENIOR TRUST DEPOSIT 15,449 0.014% 111 111 13 124 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% 465 465 55 520 6103- SA - CAPITAL PROJECT FUNDS 222,183 0.195% 1,601 1,601 189 1,790 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% 14,550 14,550 1,719 16,269 Total $ 114,039,799 100.000% $ 821,494 $ - $ 821,494 $ 94,820 $ 916,314 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
10 - Allocations

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-175- FIN-TRSY/DEBT ADMIN DIV

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- GF-CITY MNGR ADMIN DIV 598 - 598 0001-141- CITY CLERK ADMIN DIV 1,723 - 1,723 0001-151- CITY ATTRNY ADMIN DIV 12,106 - 12,106 0001-171- FIN-ADMN SVCS/ADMIN DIV 572 - 572 0001-172- FINANCE/GEN ACCTING DIV 2,111 - 2,111 0001-173- FIN/BDGT-OPERATING DIV 382 - 382 0001-174- FIN/PAYROLL DIV - - - 0001-175- FIN-TRSY/DEBT ADMIN DIV 1,479 - 1,479 0001-176- FIN/ACCNTS PAYABLE DIV 8 - 8 0001-177- FIN/REV COLLECTION DIV 1,639 - 1,639 0001-178- FIN/PURCHASING DIV 192 - 192 0001-181- GF-HR ADMIN DIV 7,291 - 7,291 0001-232- GF-PW-FCLTY MNT/ADM DIV 34,315 - 34,315 0001-235- GF-PW/EQUIPMENT SVCS DIV 15,153 - 15,153 0001-261- GF-INFO TECH/ADMIN DIV 7,538 - 7,538 0001-262- GF-I.T./TELECOMMS DIV 11,395 - 11,395 0001-263- GF-IT/MAILRM & DUP DIV 926 - 926 0001-907-908- GF-NON DEPARTMENTAL 40,387 - 40,387

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 285 - 285 0001-105- COUNCIL/CITY COUNCIL DIV 484 - 484 0001-121- POLICE COMMISSION DIV 74 - 74 0001-161- GF-PLN/PLNING ADMN DIV 1,211 - 1,211 0001-163- GF-PLN/CODE ENFORCEMENT DIV 1,587 - 1,587 0001-191- GF-POLICE ADMIN DIV 75,053 - 75,053 0001-192- GF-POLICE-PATROL/CIB - - - 0001-193- GF-POLICE/CRIME PREVENTION 688 - 688 0001-196- GF-POLICE/REGULATORY - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV 289 - 289 0001-199- GF-PARKING ENFORCEMENT DIV - - - 0001-201- GF-FIRE/ADMIN DIV 4 - 4 0001-202- GF-FIRE/SUPRESSN DIV - - - 0001-203- GF-FIRE PREVENTION DIV 923 - 923 0001-204- GF-FIRE/ SUPPORT DIV 2,019 - 2,019 0001-205- GF-FIRE/TRAINING DIV 150 - 150 0001-206- GF-FIRE/OF. OF EMS DIV 70 - 70 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 494 - 494 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 29 - 29 0001-231- GF-PW ADMIN-DIV 3,291 - 3,291 0001-233- GF-PRKS&LNDSKP/PRKS DIV 9,162 - 9,162 0001-234- GF-PW/STREETS/ADM DIV 858 - 858 0001-237- GF-I&M/ABATEMENT SVCS DIV 1,712 - 1,712 0001-239- GF-I&M/PROP/ASSETS MNGT DIV 7 - 7 0001-241- GF-LIB&CL SVC/L-ADM DIV 856 - 856 0001-242- GF-LS/REF SVCS(S-DIV) 2,653 - 2,653 0001-243- GF-LIB&CL SVCS/LEAP DIV 42 - 42 0001-251- GF-RECREATION ADM DIV 429 - 429 0001-253- CM&NB/BOOKER T CTR DIV 1,336 - 1,336 Investment
Management

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

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-175- FIN-TRSY/DEBT ADMIN DIV
Investment
Management

ALLOCATION SUMMARY
Total
Citywide
Support
Services
0001-254- GF-REC/SPCL EVENTS DIV 712 - 712 0001-255- GF-CM TRANSPORTATN OPERATIONS 96 - 96 0001-256- RECREATION SVCS/AQUATICS 103 - 103 0001-257- RECREATION SVCS/CONVENTION CTR 159 - 159 0001-259- RECREATION SVCS/PLUNGE 66 - 66 0001-260- RECREATION SVCS/CITIES OF SRVC 316 - 316 0001-361- GF ECON DEV/ADMINISTRATION 586 - 586 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 783 - 783 0001-364- GF-ECON DEV/PUBLIC ART DIV 1,753 - 1,753 0001-369- GF-ECON DEV/REAL ESTATE DIV 559 - 559 0001-371- INTERNAL SERVICES-ADMIN 87 - 87 1001- SR-SPO/ADMIN DIV - - - 1002- GAS TAX-PW/PVMNT MAINT DIV 16,148 - 16,148 1003- TRANSPORTATION OPERATIONS 878 - 878 1004- STATE ASSET SEIZURE 145 - 145 1005- LIBRARY FUND 694 - 694 1006- OUTSIDE FUNDED SVCS - GRANTS 12,236 - 12,236 1007- EMS-FIRE/OES DIV 1,075 - 1,075 1010- NR-CTY MNGR/SP-NRWR ADM DIV 98 - 98 1012- HILLTOP LMD-PARKS&LNDSCP DIV 1,658 - 1,658 1015- MRNA BAY LNDSCP & LIGHT DIV 1,888 - 1,888 1017- CHEVRON MODERNIZATN PROJ & CIA 14,850 - 14,850 1018- RENT CONTROL PROGRAM 1,878 - 1,878 1019- SBI RMRA CAP IMPROVEMENT 31,021 - 31,021 1050- CR-PLANNING & BUILDING 60,254 - 60,254 1054- PUBLIC WORKS GRANTS ADMIN 26,226 - 26,226 1055- ENCROACHMENTS SVCS 57 - 57 1200- HOUSING ADMINISTRATION DIV 280 - 280 1201- CDBG 1,373 - 1,373 1202- HSNG/HOME ADMINISTRATION DIV - - - 1203- NSPI-NGHBRHD STABIL PROG 77 - 77 1205- EMPLOYMENT & TRAINING 5,697 - 5,697 1207- COR-NEIGHBORHOOD STAB(CITY) 27 - 27 1208- SUCCESSOR HOUSING AGENCY 1 - 1 1209- CAL-HOME - - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ 14 - 14 1303- KIDS FIRST INITIATIVE 9,108 - 9,108 1304- EMERGENCY OPE & DISASTR RECVRY 702 - 702 1305- PUBLIC ART - - - 1306- AMERICAN RESCUE PLAN ACT - - - 2001- CAP OUTLAY-PW/CIP DIV 7,295 - 7,295 2002- MEASURE J-PUBLIC WORKS CIP 14,271 - 14,271 2110- IMPACT FEES PARKS/PW 121 - 121 2111- IMPACT FEE - TRAFFIC/PW CIP 809 - 809 2113- IMPACT FEES-FIRE 1,402 - 1,402 2114- IMPACT FEES-POLICE 1,182 - 1,182 2115- IMPACT FEE - COMM/AQUATIC - - - 2116- IMPACT FEES-OPEN PARKS/PW 2,171 - 2,171 2117- IMPACT FEES-LIBRARY SVCS 143 - 143 2119- IF-UTILITIES/STORMWATER - - - 2120- IF-UTILITIES/WASTEWATER 592 - 592 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
10 - Summary

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-175- FIN-TRSY/DEBT ADMIN DIV
Investment
Management

ALLOCATION SUMMARY
Total
Citywide
Support
Services
2125- IRON TRIANGLE/EPA PROGRAMS 491 - 491 3001- DS-2005 PENS OBLIG BOND-DIV - - - 3002- DS-99A PENS OBLIG BOND-DIV - - - 3005- DS-2009 REFNDING&CIVIC CTR DIV - - - 4001- PORT OF RICHMOND - - - 4003- WASTEWATER 317,284 - 317,284 4005- MARINA - - - 4006- STRMWATER-UTL/ADMIN DIV 21,386 - 21,386 4008- KCRT - CABLE TELEVIS 883 - 883 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM - - - 4102- RHA-HOPE 6 ADMINISTRATION DIV - - - 4201- RHA-CAPITAL ADMN DIV 2,770 - 2,770 4401- RHA-HACIENDA ADMN DIV - - - 4404- RHA-NEVIN PLAZA ADMN DIV 11,100 - 11,100 4405- RHA-NYSTROM VILLAGE ADMN DIV 3,339 - 3,339 4406- RHA-RCHMD VLG ONE ADMN DIV - - - 4407- RHA-RCHMD VLG TWO ADMN DIV - - - 4408- RHA-RCHMD VLLG THREE ADMIN DIV - - - 4501- RHA-CENTRAL OFFICE COST CNTR 669 - 669 4502- RHA-HOUSING/RAD CORP ADMIN DIV - - - 5001- INSURANCE RESERVES 70,086 - 70,086 5003- EQUIPMENT SERVICES 7,835 - 7,835 5008- COMPENSATED ABSENCES - - - 6004- COMMISSION ON AGING DIV 59 - 59 6005- SEAVER GALLERY TRUST FUND 596 - 596 6007- SENIOR TRUST DEPOSIT 124 - 124 6047- CERTBT PLAN FUND-RPOA - - - 6048- OPEB PLAN TRUST - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - - 6050- GEN PEN-NONDPT TRST - - - 6051- POL&FIR-NONDPT TRST - - - 6052- GARFLD-NONDPT TRST - - - 6058- MARINA WS-ND SP AS - - - 6059- CNTRY CLUB-ND SP AS - - - 6101- SA - PRPRTY TAX DIVISION - - - 6102- SA-SCCR ADMINISTRATION DIV 520 - 520 6103- SA - CAPITAL PROJECT FUNDS 1,790 - 1,790 6300- SA-DS HARBOR 98 TARB - - - 6304- SA-DS 2003B TARB - - - 6305- SA-DS 2004A TARB (2/3) - - - 6306- SA-DS 2004A TARB HOUSING - - - 6309- SA-DS 2007/10 B TARB - HOUSING - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - - - 6403- SA-DS LOANS PAYABLE - - - 6404- SA-DS 2021A NON-TAXABLE BONDS - - - 6405- SA-DS 2021B TAXABLE BONDS - - - 6996- SA - GENERAL LNG TERM DEBT GRP - - - 9102- CITY OF RICHMOND - GFAAG - - - AO- ALL OTHER 16,269 - 16,269 Total $ 916,314 $ - $ 916,314 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
10 - Summary

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-176- FIN/ACCNTS PAYABLE DIV
Distribution Percentage 100.00%
Expense Type $
Personnel
400003 - SALARIES & WAGES/Local 1021 52,349$ S 52,349$ 400031 - OVERTIME/General 243 S 243
400050 - OTHER PAY/Medical Flex 1,800 S 1,800 400103 - P-ROLL BEN/Medicare Tax-ER Shr 810 S 810 400106 - P-ROLL BEN/Dental Insurance 1,607 S 1,607 400109 - P-ROLL BEN/Employee Assistance 18 S 18 400111 - P-ROLL BEN/Vision 193 S 193
400112 - P-ROLL BEN/Life Insurance 58 S 58 400114 - P-ROLL BEN/Long Term Disabilit 275 S 275 400116 - P-ROLL BEN/Unemployment Ins 207 S 207 400117 - P-ROLL BEN/Personal/Prof Dev 1,500 S 1,500 400121 - P-ROLL BEN/Worker Comp-Clerica 4,622 S 4,622 400127 - P-ROLL BEN/OPEB 1,434 S 1,434
400149 - P-ROLL BEN/PERS-Misc 6,586 S 6,586 400151 - P-ROLL BEN/PERS-Misc (UAL) 26,669 S 26,669 Subtotal Personnel Cost 98,373$ 98,373$
Operating Services & Supplies
400246 - TRAVEL & TRNG/Registration Fee 998$ S 998$ 400501 - EQPT SERVS/Equipment R/M Serv 1,794 S 1,794 400592 - COST POOL/(CON)-Admin Charges (44,054) S (44,054) Subtotal Operating Cost (41,262)$ (41,262)$
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 44,054$ [1] 44,054$ Subtotal Disallowed Costs 44,054$ 44,054$
DEPARTMENTAL EXPENDITURES 101,165$ 101,165$
Reallocation of Incoming Costs
First Allocation 7,848$ 109,013$
Unallocated Costs -$ -$
Subtotal of First Allocation 7,848$ 109,013$ Second Allocation 99,314$ 99,314$
Unallocated Costs -$ -$
Subtotal of Second Allocation 99,314$ 99,314$
TOTAL FUNCTIONAL COSTS 208,328$ 208,328$
[1] Admin charges are excluded and re-established through this CAP analysis

DEPARTMENTAL EXPENSE DETAIL
Notes
Spread
Method
Citywide Accounts
Payable Services
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
11 - EXP

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-176- FIN/ACCNTS PAYABLE DIV First Second
Allocation Allocation Total
Departmental Expenditures $ 101,165 $ 101,165 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- GF-CITY MNGR ADMIN DIV 1,783 351 2,134 0001-141- CITY CLERK ADMIN DIV 1,338 361 1,699 0001-151- CITY ATTRNY ADMIN DIV 2,389 773 3,162 0001-171- FIN-ADMN SVCS/ADMIN DIV 264 68 332 0001-172- FINANCE/GEN ACCTING DIV 312 72 384 0001-173- FIN/BDGT-OPERATING DIV 174 34 208 0001-174- FIN/PAYROLL DIV 1,581 373 1,954 0001-175- FIN-TRSY/DEBT ADMIN DIV 7 1 8 0001-176- FIN/ACCNTS PAYABLE DIV 6 6 0001-177- FIN/REV COLLECTION DIV 9 9 0001-178- FIN/PURCHASING DIV - - 0001-181- GF-HR ADMIN DIV 5,353 5,353 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 9,532 9,532 0001-262- GF-I.T./TELECOMMS DIV 7,515 7,515 0001-263- GF-IT/MAILRM & DUP DIV - - 0001-907-908- GF-NON DEPARTMENTAL 57,238 57,238 Total Incoming Costs $ 7,848 $ 99,314 $ 107,162 Total Costs to be Allocated $ 109,013 $ 99,314 $ 208,328

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

Page 125 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 119 0.351% 383 383 383 0001-141- CITY CLERK ADMIN DIV 168 0.496% 540 540 540 0001-151- CITY ATTRNY ADMIN DIV 449 1.325% 1,444 1,444 1,444 0001-171- FIN-ADMN SVCS/ADMIN DIV 211 0.622% 679 679 679 0001-172- FINANCE/GEN ACCTING DIV 5 0.015% 16 16 16 0001-173- FIN/BDGT-OPERATING DIV 8 0.024% 26 26 26 0001-174- FIN/PAYROLL DIV - 0.000% - - - 0001-175- FIN-TRSY/DEBT ADMIN DIV 43 0.127% 138 138 138 0001-176- FIN/ACCNTS PAYABLE DIV 2 0.006% 6 6 6 0001-177- FIN/REV COLLECTION DIV 108 0.319% 347 347 326 673 0001-178- FIN/PURCHASING DIV 13 0.038% 42 42 39 81 0001-181- GF-HR ADMIN DIV 488 1.440% 1,569 1,569 1,473 3,043 0001-232- GF-PW-FCLTY MNT/ADM DIV 5,483 16.175% 17,632 17,632 16,554 34,187 0001-235- GF-PW/EQUIPMENT SVCS DIV 2,159 6.369% 6,943 6,943 6,518 13,461 0001-261- GF-INFO TECH/ADMIN DIV 250 0.737% 804 804 755 1,559 0001-262- GF-I.T./TELECOMMS DIV 749 2.210% 2,409 2,409 2,261 4,670 0001-263- GF-IT/MAILRM & DUP DIV 89 0.263% 286 286 269 555 0001-907-908- GF-NON DEPARTMENTAL 6,894 20.337% 22,170 22,170 20,814 42,984

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 63 0.186% 203 203 190 393 0001-105- COUNCIL/CITY COUNCIL DIV 164 0.484% 527 527 495 1,023 0001-121- POLICE COMMISSION DIV 14 0.041% 45 45 42 87 0001-161- GF-PLN/PLNING ADMN DIV 8 0.024% 26 26 24 50 0001-163- GF-PLN/CODE ENFORCEMENT DIV 218 0.643% 701 701 658 1,359 0001-191- GF-POLICE ADMIN DIV 2,370 6.991% 7,622 7,622 7,156 14,777 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 89 0.263% 286 286 269 555 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV 31 0.091% 100 100 94 193 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.003% 3 3 3 6 0001-201- GF-FIRE/ADMIN DIV 1 0.003% 3 3 3 6 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 103 0.304% 331 331 311 642 0001-204- GF-FIRE/ SUPPORT DIV 185 0.546% 595 595 559 1,153 0001-205- GF-FIRE/TRAINING DIV 35 0.103% 113 113 106 218 0001-206- GF-FIRE/OF. OF EMS DIV 13 0.038% 42 42 39 81 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 168 0.496% 540 540 507 1,047 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 16 0.047% 51 51 48 100 0001-231- GF-PW ADMIN-DIV 243 0.717% 781 781 734 1,515 0001-233- GF-PRKS&LNDSKP/PRKS DIV 1,221 3.602% 3,927 3,927 3,686 7,613 0001-234- GF-PW/STREETS/ADM DIV 267 0.788% 859 859 806 1,665 0001-237- GF-I&M/ABATEMENT SVCS DIV 156 0.460% 502 502 471 973 0001-239- GF-I&M/PROP/ASSETS MNGT DIV 13 0.038% 42 42 39 81 0001-241- GF-LIB&CL SVC/L-ADM DIV 223 0.658% 717 717 673 1,390 0001-242- GF-LS/REF SVCS(S-DIV) 395 1.165% 1,270 1,270 1,193 2,463 0001-243- GF-LIB&CL SVCS/LEAP DIV 16 0.047% 51 51 48 100 0001-251- GF-RECREATION ADM DIV 169 0.499% 543 543 510 1,054 0001-253- CM&NB/BOOKER T CTR DIV 435 1.283% 1,399 1,399 1,313 2,712 0001-254- GF-REC/SPCL EVENTS DIV 171 0.504% 550 550 516 1,066 0001-176- FIN/ACCNTS PAYABLE DIV
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
11 - Allocations

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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 0001-176- FIN/ACCNTS PAYABLE DIV
0001-255- GF-CM TRANSPORTATN OPERATIONS 48 0.142% 154 154 145 299 0001-256- RECREATION SVCS/AQUATICS 68 0.201% 219 219 205 424 0001-257- RECREATION SVCS/CONVENTION CTR 32 0.094% 103 103 97 200 0001-259- RECREATION SVCS/PLUNGE 45 0.133% 145 145 136 281 0001-260- RECREATION SVCS/CITIES OF SRVC 83 0.245% 267 267 251 518 0001-361- GF ECON DEV/ADMINISTRATION 44 0.130% 141 141 133 274 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 59 0.174% 190 190 178 368 0001-364- GF-ECON DEV/PUBLIC ART DIV 52 0.153% 167 167 157 324 0001-369- GF-ECON DEV/REAL ESTATE DIV 36 0.106% 116 116 109 224 0001-371- INTERNAL SERVICES-ADMIN 25 0.074% 80 80 75 156 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV 304 0.897% 978 978 918 1,895 1003- TRANSPORTATION OPERATIONS 82 0.242% 264 264 248 511 1004- STATE ASSET SEIZURE 2 0.006% 6 6 6 12 1005- LIBRARY FUND 248 0.732% 798 798 749 1,546 1006- OUTSIDE FUNDED SVCS - GRANTS 548 1.617% 1,762 1,762 1,655 3,417 1007- EMS-FIRE/OES DIV 80 0.236% 257 257 242 499 1010- NR-CTY MNGR/SP-NRWR ADM DIV 62 0.183% 199 199 187 387 1012- HILLTOP LMD-PARKS&LNDSCP DIV 256 0.755% 823 823 773 1,596 1015- MRNA BAY LNDSCP & LIGHT DIV 314 0.926% 1,010 1,010 948 1,958 1017- CHEVRON MODERNIZATN PROJ & CIA 90 0.265% 289 289 272 561 1018- RENT CONTROL PROGRAM 184 0.543% 592 592 556 1,147 1019- SBI RMRA CAP IMPROVEMENT 66 0.195% 212 212 199 412 1050- CR-PLANNING & BUILDING 940 2.773% 3,023 3,023 2,838 5,861 1054- PUBLIC WORKS GRANTS ADMIN 103 0.304% 331 331 311 642 1055- ENCROACHMENTS SVCS 40 0.118% 129 129 121 249 1200- HOUSING ADMINISTRATION DIV 56 0.165% 180 180 169 349 1201- CDBG 19 0.056% 61 61 57 118 1202- HSNG/HOME ADMINISTRATION DIV - 0.000% - - - - 1203- NSPI-NGHBRHD STABIL PROG 4 0.012% 13 13 12 25 1205- EMPLOYMENT & TRAINING 735 2.168% 2,364 2,364 2,219 4,583 1207- COR-NEIGHBORHOOD STAB(CITY) 1 0.003% 3 3 3 6 1208- SUCCESSOR HOUSING AGENCY 8 0.024% 26 26 24 50 1209- CAL-HOME - 0.000% - - - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ 1 0.003% 3 3 3 6 1303- KIDS FIRST INITIATIVE 66 0.195% 212 212 199 412 1304- EMERGENCY OPE & DISASTR RECVRY 120 0.354% 386 386 362 748 1305- PUBLIC ART 26 0.077% 84 84 78 162 1306- AMERICAN RESCUE PLAN ACT 44 0.130% 141 141 133 274 2001- CAP OUTLAY-PW/CIP DIV 42 0.124% 135 135 127 262 2002- MEASURE J-PUBLIC WORKS CIP 55 0.162% 177 177 166 343 2110- IMPACT FEES PARKS/PW 1 0.003% 3 3 3 6 2111- IMPACT FEE - TRAFFIC/PW CIP 17 0.050% 55 55 51 106 2113- IMPACT FEES-FIRE 2 0.006% 6 6 6 12 2114- IMPACT FEES-POLICE 1 0.003% 3 3 3 6 2115- IMPACT FEE - COMM/AQUATIC - 0.000% - - - - 2116- IMPACT FEES-OPEN PARKS/PW 4 0.012% 13 13 12 25 2117- IMPACT FEES-LIBRARY SVCS 13 0.038% 42 42 39 81 2119- IF-UTILITIES/STORMWATER - 0.000% - - - - 2120- IF-UTILITIES/WASTEWATER 2 0.006% 6 6 6 12 2125- IRON TRIANGLE/EPA PROGRAMS 4 0.012% 13 13 12 25 3001- DS-2005 PENS OBLIG BOND-DIV 2 0.006% 6 6 6 12 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
11 - Allocations

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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 0001-176- FIN/ACCNTS PAYABLE DIV
4001- PORT OF RICHMOND 319 0.941% 1,026 1,026 963 1,989 4003- WASTEWATER 786 2.319% 2,528 2,528 2,373 4,901 4005- MARINA 4 0.012% 13 13 12 25 4006- STRMWATER-UTL/ADMIN DIV 130 0.383% 418 418 392 811 4008- KCRT - CABLE TELEVIS 173 0.510% 556 556 522 1,079 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM - 0.000% - - - - 4102- RHA-HOPE 6 ADMINISTRATION DIV - 0.000% - - - - 4201- RHA-CAPITAL ADMN DIV 44 0.130% 141 141 133 274 4401- RHA-HACIENDA ADMN DIV - 0.000% - - - - 4404- RHA-NEVIN PLAZA ADMN DIV 593 1.749% 1,907 1,907 1,790 3,697 4405- RHA-NYSTROM VILLAGE ADMN DIV 746 2.201% 2,399 2,399 2,252 4,651 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 331 0.976% 1,064 1,064 999 2,064 4502- RHA-HOUSING/RAD CORP ADMIN DIV 4 0.012% 13 13 12 25 5001- INSURANCE RESERVES 219 0.646% 704 704 661 1,365 5003- EQUIPMENT SERVICES 76 0.224% 244 244 229 474 5008- COMPENSATED ABSENCES - 0.000% - - - - 6004- COMMISSION ON AGING DIV 9 0.027% 29 29 27 56 6005- SEAVER GALLERY TRUST FUND 1 0.003% 3 3 3 6 6007- SENIOR TRUST DEPOSIT 127 0.375% 408 408 383 792 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 168 0.496% 540 540 507 1,047 6103- SA - CAPITAL PROJECT FUNDS 28 0.083% 90 90 85 175 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 1,081 3.189% 3,476 3,476 3,264 6,740 Total 33,899 100.000% $ 109,013 $ - $ 109,013 $ 99,314 $ 208,328 Allocation Basis: FY 22-23 Total Accounts Payable Invoices per Fund/Dept.

Source of Allocation: 6 - 22-23 invoices by date by org code.xls Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
11 - Allocations

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-176- FIN/ACCNTS PAYABLE DIV

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- GF-CITY MNGR ADMIN DIV 383 383 0001-141- CITY CLERK ADMIN DIV 540 540 0001-151- CITY ATTRNY ADMIN DIV 1,444 1,444 0001-171- FIN-ADMN SVCS/ADMIN DIV 679 679 0001-172- FINANCE/GEN ACCTING DIV 16 16 0001-173- FIN/BDGT-OPERATING DIV 26 26 0001-174- FIN/PAYROLL DIV - - 0001-175- FIN-TRSY/DEBT ADMIN DIV 138 138 0001-176- FIN/ACCNTS PAYABLE DIV 6 6 0001-177- FIN/REV COLLECTION DIV 673 673 0001-178- FIN/PURCHASING DIV 81 81 0001-181- GF-HR ADMIN DIV 3,043 3,043 0001-232- GF-PW-FCLTY MNT/ADM DIV 34,187 34,187 0001-235- GF-PW/EQUIPMENT SVCS DIV 13,461 13,461 0001-261- GF-INFO TECH/ADMIN DIV 1,559 1,559 0001-262- GF-I.T./TELECOMMS DIV 4,670 4,670 0001-263- GF-IT/MAILRM & DUP DIV 555 555 0001-907-908- GF-NON DEPARTMENTAL 42,984 42,984

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 393 393 0001-105- COUNCIL/CITY COUNCIL DIV 1,023 1,023 0001-121- POLICE COMMISSION DIV 87 87 0001-161- GF-PLN/PLNING ADMN DIV 50 50 0001-163- GF-PLN/CODE ENFORCEMENT DIV 1,359 1,359 0001-191- GF-POLICE ADMIN DIV 14,777 14,777 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION 555 555 0001-196- GF-POLICE/REGULATORY - - 0001-197- CAD DISPATCH SYST/COMM POL DIV 193 193 0001-199- GF-PARKING ENFORCEMENT DIV 6 6 0001-201- GF-FIRE/ADMIN DIV 6 6 0001-202- GF-FIRE/SUPRESSN DIV - - 0001-203- GF-FIRE PREVENTION DIV 642 642 0001-204- GF-FIRE/ SUPPORT DIV 1,153 1,153 0001-205- GF-FIRE/TRAINING DIV 218 218 0001-206- GF-FIRE/OF. OF EMS DIV 81 81 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,047 1,047 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 100 100 0001-231- GF-PW ADMIN-DIV 1,515 1,515 0001-233- GF-PRKS&LNDSKP/PRKS DIV 7,613 7,613 0001-234- GF-PW/STREETS/ADM DIV 1,665 1,665 0001-237- GF-I&M/ABATEMENT SVCS DIV 973 973 0001-239- GF-I&M/PROP/ASSETS MNGT DIV 81 81 0001-241- GF-LIB&CL SVC/L-ADM DIV 1,390 1,390 0001-242- GF-LS/REF SVCS(S-DIV) 2,463 2,463 0001-243- GF-LIB&CL SVCS/LEAP DIV 100 100 0001-251- GF-RECREATION ADM DIV 1,054 1,054 0001-253- CM&NB/BOOKER T CTR DIV 2,712 2,712 0001-254- GF-REC/SPCL EVENTS DIV 1,066 1,066

ALLOCATION SUMMARY
Total
Citywide
Accounts Payable
Services
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
11 - Summary

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-176- FIN/ACCNTS PAYABLE DIV

ALLOCATION SUMMARY
Total
Citywide
Accounts Payable
Services
0001-255- GF-CM TRANSPORTATN OPERATIONS 299 299 0001-256- RECREATION SVCS/AQUATICS 424 424 0001-257- RECREATION SVCS/CONVENTION CTR 200 200 0001-259- RECREATION SVCS/PLUNGE 281 281 0001-260- RECREATION SVCS/CITIES OF SRVC 518 518 0001-361- GF ECON DEV/ADMINISTRATION 274 274 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 368 368 0001-364- GF-ECON DEV/PUBLIC ART DIV 324 324 0001-369- GF-ECON DEV/REAL ESTATE DIV 224 224 0001-371- INTERNAL SERVICES-ADMIN 156 156 1001- SR-SPO/ADMIN DIV - - 1002- GAS TAX-PW/PVMNT MAINT DIV 1,895 1,895 1003- TRANSPORTATION OPERATIONS 511 511 1004- STATE ASSET SEIZURE 12 12 1005- LIBRARY FUND 1,546 1,546 1006- OUTSIDE FUNDED SVCS - GRANTS 3,417 3,417 1007- EMS-FIRE/OES DIV 499 499 1010- NR-CTY MNGR/SP-NRWR ADM DIV 387 387 1012- HILLTOP LMD-PARKS&LNDSCP DIV 1,596 1,596 1015- MRNA BAY LNDSCP & LIGHT DIV 1,958 1,958 1017- CHEVRON MODERNIZATN PROJ & CIA 561 561 1018- RENT CONTROL PROGRAM 1,147 1,147 1019- SBI RMRA CAP IMPROVEMENT 412 412 1050- CR-PLANNING & BUILDING 5,861 5,861 1054- PUBLIC WORKS GRANTS ADMIN 642 642 1055- ENCROACHMENTS SVCS 249 249 1200- HOUSING ADMINISTRATION DIV 349 349 1201- CDBG 118 118 1202- HSNG/HOME ADMINISTRATION DIV - - 1203- NSPI-NGHBRHD STABIL PROG 25 25 1205- EMPLOYMENT & TRAINING 4,583 4,583 1207- COR-NEIGHBORHOOD STAB(CITY) 6 6 1208- SUCCESSOR HOUSING AGENCY 50 50 1209- CAL-HOME - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ 6 6 1303- KIDS FIRST INITIATIVE 412 412 1304- EMERGENCY OPE & DISASTR RECVRY 748 748 1305- PUBLIC ART 162 162 1306- AMERICAN RESCUE PLAN ACT 274 274 2001- CAP OUTLAY-PW/CIP DIV 262 262 2002- MEASURE J-PUBLIC WORKS CIP 343 343 2110- IMPACT FEES PARKS/PW 6 6 2111- IMPACT FEE - TRAFFIC/PW CIP 106 106 2113- IMPACT FEES-FIRE 12 12 2114- IMPACT FEES-POLICE 6 6 2115- IMPACT FEE - COMM/AQUATIC - - 2116- IMPACT FEES-OPEN PARKS/PW 25 25 2117- IMPACT FEES-LIBRARY SVCS 81 81 2119- IF-UTILITIES/STORMWATER - - 2120- IF-UTILITIES/WASTEWATER 12 12 2125- IRON TRIANGLE/EPA PROGRAMS 25 25 3001- DS-2005 PENS OBLIG BOND-DIV 12 12 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
11 - Summary

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-176- FIN/ACCNTS PAYABLE DIV

ALLOCATION SUMMARY
Total
Citywide
Accounts Payable
Services
3002- DS-99A PENS OBLIG BOND-DIV - - 3005- DS-2009 REFNDING&CIVIC CTR DIV - - 4001- PORT OF RICHMOND 1,989 1,989 4003- WASTEWATER 4,901 4,901 4005- MARINA 25 25 4006- STRMWATER-UTL/ADMIN DIV 811 811 4008- KCRT - CABLE TELEVIS 1,079 1,079 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM - - 4102- RHA-HOPE 6 ADMINISTRATION DIV - - 4201- RHA-CAPITAL ADMN DIV 274 274 4401- RHA-HACIENDA ADMN DIV - - 4404- RHA-NEVIN PLAZA ADMN DIV 3,697 3,697 4405- RHA-NYSTROM VILLAGE ADMN DIV 4,651 4,651 4406- RHA-RCHMD VLG ONE ADMN DIV - - 4407- RHA-RCHMD VLG TWO ADMN DIV - - 4408- RHA-RCHMD VLLG THREE ADMIN DIV - - 4501- RHA-CENTRAL OFFICE COST CNTR 2,064 2,064 4502- RHA-HOUSING/RAD CORP ADMIN DIV 25 25 5001- INSURANCE RESERVES 1,365 1,365 5003- EQUIPMENT SERVICES 474 474 5008- COMPENSATED ABSENCES - - 6004- COMMISSION ON AGING DIV 56 56 6005- SEAVER GALLERY TRUST FUND 6 6 6007- SENIOR TRUST DEPOSIT 792 792 6047- CERTBT PLAN FUND-RPOA - - 6048- OPEB PLAN TRUST - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 6050- GEN PEN-NONDPT TRST - - 6051- POL&FIR-NONDPT TRST - - 6052- GARFLD-NONDPT TRST - - 6058- MARINA WS-ND SP AS - - 6059- CNTRY CLUB-ND SP AS - - 6101- SA - PRPRTY TAX DIVISION - - 6102- SA-SCCR ADMINISTRATION DIV 1,047 1,047 6103- SA - CAPITAL PROJECT FUNDS 175 175 6300- SA-DS HARBOR 98 TARB - - 6304- SA-DS 2003B TARB - - 6305- SA-DS 2004A TARB (2/3) - - 6306- SA-DS 2004A TARB HOUSING - - 6309- SA-DS 2007/10 B TARB - HOUSING - - 6401- SA-DS 2014A NON-TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE - - 6404- SA-DS 2021A NON-TAXABLE BONDS - - 6405- SA-DS 2021B TAXABLE BONDS - - 6996- SA - GENERAL LNG TERM DEBT GRP - - 9102- CITY OF RICHMOND - GFAAG - - AO- ALL OTHER 6,740 6,740 Total $ 208,328 $ 208,328
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
11 - Summary

Page 131 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-177- FIN/REV COLLECTION DIV
Distribution Percentage 100.00%
Expense Type $
Personnel
400002 - SALARIES & WAGES/Mgmt-Local 21 121,372$ S 121,372$ 400003 - SALARIES & WAGES/Local 1021 200,533 S 200,533 400006 - SALARIES & WAGES/PT- Temp 109,672 S 109,672 400031 - OVERTIME/General 4,621 S 4,621
400048 - OTHER PAY/Bilingual Pay 4,473 S 4,473 400050 - OTHER PAY/Medical Flex 2,400 S 2,400 400103 - P-ROLL BEN/Medicare Tax-ER Shr 6,484 S 6,484 400105 - P-ROLL BEN/Health Insurance Be 78,231 S 78,231 400106 - P-ROLL BEN/Dental Insurance 6,430 S 6,430 400109 - P-ROLL BEN/Employee Assistance 73 S 73 400110 - P-ROLL BEN/Professional Dev-Mg 750 S 750 400111 - P-ROLL BEN/Vision 773 S 773
400112 - P-ROLL BEN/Life Insurance 627 S 627 400114 - P-ROLL BEN/Long Term Disabilit 1,672 S 1,672 400116 - P-ROLL BEN/Unemployment Ins 1,625 S 1,625 400117 - P-ROLL BEN/Personal/Prof Dev 2,825 S 2,825 400121 - P-ROLL BEN/Worker Comp-Clerica 25,889 S 25,889 400122 - P-ROLL BEN/Worker Comp-Prof 8,253 S 8,253 400127 - P-ROLL BEN/OPEB 8,682 S 8,682
400130 - P-ROLL BEN/PARS Benefits 1,368 S 1,368 400149 - P-ROLL BEN/PERS-Misc 41,679 S 41,679 400151 - P-ROLL BEN/PERS-Misc (UAL) 111,123 S 111,123 Subtotal Personnel Cost 739,556$ 739,556$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 214,141$ S 214,141$ 400261 - DUES & PUB/Membership & Dues 150 S 150 400290 - ADM EXP/Courier-Delivery Svcs 26,760 S 26,760 400592 - COST POOL/(CON)-Admin Charges (272,986) S (272,986) Subtotal Operating Cost (31,935)$ (31,935)$
Disallowed Expenses
400201 - PROF SVCS/Professional Svcs (7,500)$ [1] (7,500)$ 400592 - COST POOL/(CON)-Admin Charges 272,986 [2] 272,986 Subtotal Disallowed Costs 265,486$ 265,486$
DEPARTMENTAL EXPENDITURES 973,106$ 973,106$
Reallocation of Incoming Costs
First Allocation 35,130$ 1,008,236$
Unallocated Costs -$ -$
Subtotal of First Allocation 35,130$ 1,008,236$ Second Allocation 357,697$ 357,697$
Unallocated Costs -$ -$
Subtotal of Second Allocation 357,697$ 357,697$ TOTAL FUNCTIONAL COSTS 1,365,933$ 1,365,933$
[1] Disallowed as SB90 claims prep expense has an applicable credit [2] Admin charges are excluded and re-established through this CAP analysis

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Revenue
Collection
Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
12 - EXP

Page 132 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-177- FIN/REV COLLECTION DIV First Second
Allocation Allocation Total
Departmental Expenditures $ 973,106 $ 973,106 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- GF-CITY MNGR ADMIN DIV 6,596 1,298 7,894 0001-141- CITY CLERK ADMIN DIV 4,950 1,334 6,284 0001-151- CITY ATTRNY ADMIN DIV 8,837 2,860 11,697 0001-171- FIN-ADMN SVCS/ADMIN DIV 2,563 656 3,219 0001-172- FINANCE/GEN ACCTING DIV 3,550 823 4,373 0001-173- FIN/BDGT-OPERATING DIV 1,682 331 2,013 0001-174- FIN/PAYROLL DIV 5,139 1,211 6,350 0001-175- FIN-TRSY/DEBT ADMIN DIV 1,466 173 1,639 0001-176- FIN/ACCNTS PAYABLE DIV 347 326 673 0001-177- FIN/REV COLLECTION DIV 1,799 1,799 0001-178- FIN/PURCHASING DIV 2,731 2,731 0001-181- GF-HR ADMIN DIV 20,429 20,429 0001-232- GF-PW-FCLTY MNT/ADM DIV - - 0001-235- GF-PW/EQUIPMENT SVCS DIV 57,291 57,291 0001-261- GF-INFO TECH/ADMIN DIV 19,063 19,063 0001-262- GF-I.T./TELECOMMS DIV 24,425 24,425 0001-263- GF-IT/MAILRM & DUP DIV - - 0001-907-908- GF-NON DEPARTMENTAL 222,946 222,946 Total Incoming Costs $ 35,130 $ 357,697 $ 392,827 Total Costs to be Allocated $ 1,008,236 $ 357,697 $ 1,365,933

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

Page 133 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 83,054 0.073% 734 734 734 0001-141- CITY CLERK ADMIN DIV 239,173 0.210% 2,115 2,115 2,115 0001-151- CITY ATTRNY ADMIN DIV 1,680,521 1.474% 14,858 14,858 14,858 0001-171- FIN-ADMN SVCS/ADMIN DIV 79,405 0.070% 702 702 702 0001-172- FINANCE/GEN ACCTING DIV 293,060 0.257% 2,591 2,591 2,591 0001-173- FIN/BDGT-OPERATING DIV 53,047 0.047% 469 469 469 0001-174- FIN/PAYROLL DIV - 0.000% - - - 0001-175- FIN-TRSY/DEBT ADMIN DIV 205,341 0.180% 1,815 1,815 1,815 0001-176- FIN/ACCNTS PAYABLE DIV 998 0.001% 9 9 9 0001-177- FIN/REV COLLECTION DIV 203,503 0.178% 1,799 1,799 1,799 0001-178- FIN/PURCHASING DIV 23,851 0.021% 211 211 77 288 0001-181- GF-HR ADMIN DIV 905,141 0.794% 8,002 8,002 2,912 10,914 0001-232- GF-PW-FCLTY MNT/ADM DIV 4,260,260 3.736% 37,665 37,665 13,704 51,369 0001-235- GF-PW/EQUIPMENT SVCS DIV 1,881,226 1.650% 16,632 16,632 6,051 22,683 0001-261- GF-INFO TECH/ADMIN DIV 935,887 0.821% 8,274 8,274 3,010 11,285 0001-262- GF-I.T./TELECOMMS DIV 1,414,664 1.241% 12,507 12,507 4,550 17,058 0001-263- GF-IT/MAILRM & DUP DIV 114,994 0.101% 1,017 1,017 370 1,387 0001-907-908- GF-NON DEPARTMENTAL 5,014,122 4.397% 44,330 44,330 16,129 60,459

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 35,420 0.031% 313 313 114 427 0001-105- COUNCIL/CITY COUNCIL DIV 60,071 0.053% 531 531 193 724 0001-121- POLICE COMMISSION DIV 9,136 0.008% 81 81 29 110 0001-161- GF-PLN/PLNING ADMN DIV 150,321 0.132% 1,329 1,329 484 1,813 0001-163- GF-PLN/CODE ENFORCEMENT DIV 196,983 0.173% 1,742 1,742 634 2,375 0001-191- GF-POLICE ADMIN DIV 9,317,933 8.171% 82,381 82,381 29,973 112,353 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 85,357 0.075% 755 755 275 1,029 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV 35,921 0.031% 318 318 116 433 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 500 0.000% 4 4 2 6 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 114,589 0.100% 1,013 1,013 369 1,382 0001-204- GF-FIRE/ SUPPORT DIV 250,703 0.220% 2,216 2,216 806 3,023 0001-205- GF-FIRE/TRAINING DIV 18,563 0.016% 164 164 60 224 0001-206- GF-FIRE/OF. OF EMS DIV 8,717 0.008% 77 77 28 105 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 61,330 0.054% 542 542 197 739 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 3,613 0.003% 32 32 12 44 0001-231- GF-PW ADMIN-DIV 408,628 0.358% 3,613 3,613 1,314 4,927 0001-233- GF-PRKS&LNDSKP/PRKS DIV 1,137,494 0.997% 10,057 10,057 3,659 13,716 0001-234- GF-PW/STREETS/ADM DIV 106,582 0.093% 942 942 343 1,285 0001-237- GF-I&M/ABATEMENT SVCS DIV 212,520 0.186% 1,879 1,879 684 2,563 0001-239- GF-I&M/PROP/ASSETS MNGT DIV 823 0.001% 7 7 3 10 0001-241- GF-LIB&CL SVC/L-ADM DIV 106,239 0.093% 939 939 342 1,281 0001-242- GF-LS/REF SVCS(S-DIV) 329,322 0.289% 2,912 2,912 1,059 3,971 0001-243- GF-LIB&CL SVCS/LEAP DIV 5,153 0.005% 46 46 17 62 0001-251- GF-RECREATION ADM DIV 53,314 0.047% 471 471 171 643 0001-253- CM&NB/BOOKER T CTR DIV 165,879 0.145% 1,467 1,467 534 2,000 0001-254- GF-REC/SPCL EVENTS DIV 88,457 0.078% 782 782 285 1,067 0001-177- FIN/REV COLLECTION DIV
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
12 - Allocations

Page 134 ends

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 0001-177- FIN/REV COLLECTION DIV
0001-255- GF-CM TRANSPORTATN OPERATIONS 11,910 0.010% 105 105 38 144 0001-256- RECREATION SVCS/AQUATICS 12,834 0.011% 113 113 41 155 0001-257- RECREATION SVCS/CONVENTION CTR 19,789 0.017% 175 175 64 239 0001-259- RECREATION SVCS/PLUNGE 8,256 0.007% 73 73 27 100 0001-260- RECREATION SVCS/CITIES OF SRVC 39,191 0.034% 346 346 126 473 0001-361- GF ECON DEV/ADMINISTRATION 72,782 0.064% 643 643 234 878 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 97,190 0.085% 859 859 313 1,172 0001-364- GF-ECON DEV/PUBLIC ART DIV 217,576 0.191% 1,924 1,924 700 2,623 0001-369- GF-ECON DEV/REAL ESTATE DIV 69,394 0.061% 614 614 223 837 0001-371- INTERNAL SERVICES-ADMIN 10,855 0.010% 96 96 35 131 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV 2,004,777 1.758% 17,724 17,724 6,449 24,173 1003- TRANSPORTATION OPERATIONS 108,996 0.096% 964 964 351 1,314 1004- STATE ASSET SEIZURE 18,018 0.016% 159 159 58 217 1005- LIBRARY FUND 86,126 0.076% 761 761 277 1,038 1006- OUTSIDE FUNDED SVCS - GRANTS 1,519,085 1.332% 13,430 13,430 4,886 18,317 1007- EMS-FIRE/OES DIV 133,475 0.117% 1,180 1,180 429 1,609 1010- NR-CTY MNGR/SP-NRWR ADM DIV 12,141 0.011% 107 107 39 146 1012- HILLTOP LMD-PARKS&LNDSCP DIV 205,891 0.181% 1,820 1,820 662 2,483 1015- MRNA BAY LNDSCP & LIGHT DIV 234,447 0.206% 2,073 2,073 754 2,827 1017- CHEVRON MODERNIZATN PROJ & CIA 1,843,669 1.617% 16,300 16,300 5,930 22,230 1018- RENT CONTROL PROGRAM 233,100 0.204% 2,061 2,061 750 2,811 1019- SBI RMRA CAP IMPROVEMENT 3,851,346 3.377% 34,050 34,050 12,388 46,439 1050- CR-PLANNING & BUILDING 7,480,600 6.560% 66,137 66,137 24,062.48 90,199 1054- PUBLIC WORKS GRANTS ADMIN 3,255,997 2.855% 28,787 28,787 10,473 39,260 1055- ENCROACHMENTS SVCS 7,053 0.006% 62 62 23 85 1200- HOUSING ADMINISTRATION DIV 34,723 0.030% 307 307 112 419 1201- CDBG 170,475 0.149% 1,507 1,507 548 2,056 1202- HSNG/HOME ADMINISTRATION DIV - 0.000% - - - - 1203- NSPI-NGHBRHD STABIL PROG 9,581 0.008% 85 85 31 116 1205- EMPLOYMENT & TRAINING 707,326 0.620% 6,254 6,254 2,275 8,529 1207- COR-NEIGHBORHOOD STAB(CITY) 3,365 0.003% 30 30 11 41 1208- SUCCESSOR HOUSING AGENCY 70 0.000% 1 1 0 1 1209- CAL-HOME - 0.000% - - - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ 1,763 0.002% 16 16 5.67 21 1303- KIDS FIRST INITIATIVE 1,130,744 0.992% 9,997 9,997 3,637 13,634 1304- EMERGENCY OPE & DISASTR RECVRY 87,143 0.076% 770 770 280 1,051 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- CAP OUTLAY-PW/CIP DIV 905,679 0.794% 8,007 8,007 2,913 10,920 2002- MEASURE J-PUBLIC WORKS CIP 1,771,701 1.554% 15,664 15,664 5,699 21,363 2110- IMPACT FEES PARKS/PW 15,000 0.013% 133 133 48 181 2111- IMPACT FEE - TRAFFIC/PW CIP 100,428 0.088% 888 888 323 1,211 2113- IMPACT FEES-FIRE 174,046 0.153% 1,539 1,539 560 2,099 2114- IMPACT FEES-POLICE 146,704 0.129% 1,297 1,297 472 1,769 2115- IMPACT FEE - COMM/AQUATIC - 0.000% - - - - 2116- IMPACT FEES-OPEN PARKS/PW 269,519 0.236% 2,383 2,383 867 3,250 2117- IMPACT FEES-LIBRARY SVCS 17,705 0.016% 157 157 57 213 2119- IF-UTILITIES/STORMWATER - 0.000% - - - - 2120- IF-UTILITIES/WASTEWATER 73,551 0.064% 650 650 237 887 2125- IRON TRIANGLE/EPA PROGRAMS 60,995 0.053% 539 539 196 735 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
12 - Allocations

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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 0001-177- FIN/REV COLLECTION DIV
4001- PORT OF RICHMOND - 0.000% - - - - 4003- WASTEWATER 39,391,219 34.542% 348,261 348,261 126,708 474,969 4005- MARINA - 0.000% - - - - 4006- STRMWATER-UTL/ADMIN DIV 2,655,145 2.328% 23,474 23,474 8,541 32,015 4008- KCRT - CABLE TELEVIS 109,635 0.096% 969 969 353 1,322 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% 3,041 3,041 1,106 4,147 4401- RHA-HACIENDA ADMN DIV - 0.000% - - - - 4404- RHA-NEVIN PLAZA ADMN DIV 1,378,133 1.208% 12,184 12,184 4,433 16,617 4405- RHA-NYSTROM VILLAGE ADMN DIV 414,546 0.364% 3,665 3,665 1,333 4,998 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% 734 734 267 1,001 4502- RHA-HOUSING/RAD CORP ADMIN DIV - 0.000% - - - - 5001- INSURANCE RESERVES 8,701,227 7.630% 76,928 76,928 27,989 104,917 5003- EQUIPMENT SERVICES 972,755 0.853% 8,600 8,600 3,129 11,729 5008- COMPENSATED ABSENCES - 0.000% - - - - 6004- COMMISSION ON AGING DIV 7,362 0.006% 65 65 24 89 6005- SEAVER GALLERY TRUST FUND 74,033 0.065% 655 655 238 893 6007- SENIOR TRUST DEPOSIT 15,449 0.014% 137 137 50 186 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% 571 571 208 779 6103- SA - CAPITAL PROJECT FUNDS 222,183 0.195% 1,964 1,964 715 2,679 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% 17,857 17,857 6,497 24,354 Total $ 114,039,799 100.000% $ 1,008,236 $ - $ 1,008,236 $ 357,697 $ 1,365,933 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
12 - Allocations

Page 136 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-177- FIN/REV COLLECTION DIV

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- GF-CITY MNGR ADMIN DIV 734 734 0001-141- CITY CLERK ADMIN DIV 2,115 2,115 0001-151- CITY ATTRNY ADMIN DIV 14,858 14,858 0001-171- FIN-ADMN SVCS/ADMIN DIV 702 702 0001-172- FINANCE/GEN ACCTING DIV 2,591 2,591 0001-173- FIN/BDGT-OPERATING DIV 469 469 0001-174- FIN/PAYROLL DIV - - 0001-175- FIN-TRSY/DEBT ADMIN DIV 1,815 1,815 0001-176- FIN/ACCNTS PAYABLE DIV 9 9 0001-177- FIN/REV COLLECTION DIV 1,799 1,799 0001-178- FIN/PURCHASING DIV 288 288 0001-181- GF-HR ADMIN DIV 10,914 10,914 0001-232- GF-PW-FCLTY MNT/ADM DIV 51,369 51,369 0001-235- GF-PW/EQUIPMENT SVCS DIV 22,683 22,683 0001-261- GF-INFO TECH/ADMIN DIV 11,285 11,285 0001-262- GF-I.T./TELECOMMS DIV 17,058 17,058 0001-263- GF-IT/MAILRM & DUP DIV 1,387 1,387 0001-907-908- GF-NON DEPARTMENTAL 60,459 60,459

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 427 427 0001-105- COUNCIL/CITY COUNCIL DIV 724 724 0001-121- POLICE COMMISSION DIV 110 110 0001-161- GF-PLN/PLNING ADMN DIV 1,813 1,813 0001-163- GF-PLN/CODE ENFORCEMENT DIV 2,375 2,375 0001-191- GF-POLICE ADMIN DIV 112,353 112,353 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION 1,029 1,029 0001-196- GF-POLICE/REGULATORY - - 0001-197- CAD DISPATCH SYST/COMM POL DIV 433 433 0001-199- GF-PARKING ENFORCEMENT DIV - - 0001-201- GF-FIRE/ADMIN DIV 6 6 0001-202- GF-FIRE/SUPRESSN DIV - - 0001-203- GF-FIRE PREVENTION DIV 1,382 1,382 0001-204- GF-FIRE/ SUPPORT DIV 3,023 3,023 0001-205- GF-FIRE/TRAINING DIV 224 224 0001-206- GF-FIRE/OF. OF EMS DIV 105 105 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 739 739 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 44 44 0001-231- GF-PW ADMIN-DIV 4,927 4,927 0001-233- GF-PRKS&LNDSKP/PRKS DIV 13,716 13,716 0001-234- GF-PW/STREETS/ADM DIV 1,285 1,285 0001-237- GF-I&M/ABATEMENT SVCS DIV 2,563 2,563 0001-239- GF-I&M/PROP/ASSETS MNGT DIV 10 10 0001-241- GF-LIB&CL SVC/L-ADM DIV 1,281 1,281 0001-242- GF-LS/REF SVCS(S-DIV) 3,971 3,971 0001-243- GF-LIB&CL SVCS/LEAP DIV 62 62 0001-251- GF-RECREATION ADM DIV 643 643 0001-253- CM&NB/BOOKER T CTR DIV 2,000 2,000

ALLOCATION SUMMARY
Total
Citywide
Revenue
Collection
Services
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
12 - Summary

Page 137 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-177- FIN/REV COLLECTION DIV

ALLOCATION SUMMARY
Total
Citywide
Revenue
Collection
Services
0001-254- GF-REC/SPCL EVENTS DIV 1,067 1,067 0001-255- GF-CM TRANSPORTATN OPERATIONS 144 144 0001-256- RECREATION SVCS/AQUATICS 155 155 0001-257- RECREATION SVCS/CONVENTION CTR 239 239 0001-259- RECREATION SVCS/PLUNGE 100 100 0001-260- RECREATION SVCS/CITIES OF SRVC 473 473 0001-361- GF ECON DEV/ADMINISTRATION 878 878 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,172 1,172 0001-364- GF-ECON DEV/PUBLIC ART DIV 2,623 2,623 0001-369- GF-ECON DEV/REAL ESTATE DIV 837 837 0001-371- INTERNAL SERVICES-ADMIN 131 131 1001- SR-SPO/ADMIN DIV - - 1002- GAS TAX-PW/PVMNT MAINT DIV 24,173 24,173 1003- TRANSPORTATION OPERATIONS 1,314 1,314 1004- STATE ASSET SEIZURE 217 217 1005- LIBRARY FUND 1,038 1,038 1006- OUTSIDE FUNDED SVCS - GRANTS 18,317 18,317 1007- EMS-FIRE/OES DIV 1,609 1,609 1010- NR-CTY MNGR/SP-NRWR ADM DIV 146 146 1012- HILLTOP LMD-PARKS&LNDSCP DIV 2,483 2,483 1015- MRNA BAY LNDSCP & LIGHT DIV 2,827 2,827 1017- CHEVRON MODERNIZATN PROJ & CIA 22,230 22,230 1018- RENT CONTROL PROGRAM 2,811 2,811 1019- SBI RMRA CAP IMPROVEMENT 46,439 46,439 1050- CR-PLANNING & BUILDING 90,199 90,199 1054- PUBLIC WORKS GRANTS ADMIN 39,260 39,260 1055- ENCROACHMENTS SVCS 85 85 1200- HOUSING ADMINISTRATION DIV 419 419 1201- CDBG 2,056 2,056
1202- HSNG/HOME ADMINISTRATION DIV - - 1203- NSPI-NGHBRHD STABIL PROG 116 116 1205- EMPLOYMENT & TRAINING 8,529 8,529 1207- COR-NEIGHBORHOOD STAB(CITY) 41 41 1208- SUCCESSOR HOUSING AGENCY 1 1 1209- CAL-HOME - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ 21 21 1303- KIDS FIRST INITIATIVE 13,634 13,634 1304- EMERGENCY OPE & DISASTR RECVRY 1,051 1,051 1305- PUBLIC ART - - 1306- AMERICAN RESCUE PLAN ACT - - 2001- CAP OUTLAY-PW/CIP DIV 10,920 10,920 2002- MEASURE J-PUBLIC WORKS CIP 21,363 21,363 2110- IMPACT FEES PARKS/PW 181 181 2111- IMPACT FEE - TRAFFIC/PW CIP 1,211 1,211 2113- IMPACT FEES-FIRE 2,099 2,099 2114- IMPACT FEES-POLICE 1,769 1,769 2115- IMPACT FEE - COMM/AQUATIC - - 2116- IMPACT FEES-OPEN PARKS/PW 3,250 3,250 2117- IMPACT FEES-LIBRARY SVCS 213 213 2119- IF-UTILITIES/STORMWATER - - 2120- IF-UTILITIES/WASTEWATER 887 887 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
12 - Summary

Page 138 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-177- FIN/REV COLLECTION DIV

ALLOCATION SUMMARY
Total
Citywide
Revenue
Collection
Services
2125- IRON TRIANGLE/EPA PROGRAMS 735 735 3001- DS-2005 PENS OBLIG BOND-DIV - - 3002- DS-99A PENS OBLIG BOND-DIV - - 3005- DS-2009 REFNDING&CIVIC CTR DIV - - 4001- PORT OF RICHMOND - - 4003- WASTEWATER 474,969 474,969
4005- MARINA - - 4006- STRMWATER-UTL/ADMIN DIV 32,015 32,015 4008- KCRT - CABLE TELEVIS 1,322 1,322 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM - - 4102- RHA-HOPE 6 ADMINISTRATION DIV - - 4201- RHA-CAPITAL ADMN DIV 4,147 4,147 4401- RHA-HACIENDA ADMN DIV - - 4404- RHA-NEVIN PLAZA ADMN DIV 16,617 16,617 4405- RHA-NYSTROM VILLAGE ADMN DIV 4,998 4,998 4406- RHA-RCHMD VLG ONE ADMN DIV - - 4407- RHA-RCHMD VLG TWO ADMN DIV - - 4408- RHA-RCHMD VLLG THREE ADMIN DIV - - 4501- RHA-CENTRAL OFFICE COST CNTR 1,001 1,001 4502- RHA-HOUSING/RAD CORP ADMIN DIV - - 5001- INSURANCE RESERVES 104,917 104,917 5003- EQUIPMENT SERVICES 11,729 11,729 5008- COMPENSATED ABSENCES - - 6004- COMMISSION ON AGING DIV 89 89 6005- SEAVER GALLERY TRUST FUND 893 893 6007- SENIOR TRUST DEPOSIT 186 186 6047- CERTBT PLAN FUND-RPOA - - 6048- OPEB PLAN TRUST - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 6050- GEN PEN-NONDPT TRST - - 6051- POL&FIR-NONDPT TRST - - 6052- GARFLD-NONDPT TRST - - 6058- MARINA WS-ND SP AS - - 6059- CNTRY CLUB-ND SP AS - - 6101- SA - PRPRTY TAX DIVISION - - 6102- SA-SCCR ADMINISTRATION DIV 779 779 6103- SA - CAPITAL PROJECT FUNDS 2,679 2,679 6300- SA-DS HARBOR 98 TARB - - 6304- SA-DS 2003B TARB - - 6305- SA-DS 2004A TARB (2/3) - - 6306- SA-DS 2004A TARB HOUSING - - 6309- SA-DS 2007/10 B TARB - HOUSING - - 6401- SA-DS 2014A NON-TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE - - 6404- SA-DS 2021A NON-TAXABLE BONDS - - 6405- SA-DS 2021B TAXABLE BONDS - - 6996- SA - GENERAL LNG TERM DEBT GRP - - 9102- CITY OF RICHMOND - GFAAG - - AO- ALL OTHER 24,354 24,354
Total $ 1,365,933 $ 1,365,933
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
12 - Summary

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-178- FIN/PURCHASING DIV
Distribution Percentage 100.00%
Expense Type $
Personnel
400002 - SALARIES & WAGES/Mgmt-Local 21 105,616$ S 105,616$ 400003 - SALARIES & WAGES/Local 1021 92,043 S 92,043 400048 - OTHER PAY/Bilingual Pay 2,400 S 2,400 400103 - P-ROLL BEN/Medicare Tax-ER Shr 2,944 S 2,944 400105 - P-ROLL BEN/Health Insurance Be 56,040 S 56,040 400106 - P-ROLL BEN/Dental Insurance 3,215 S 3,215 400109 - P-ROLL BEN/Employee Assistance 37 S 37 400110 - P-ROLL BEN/Professional Dev-Mg 750 S 750 400111 - P-ROLL BEN/Vision 386 S 386
400112 - P-ROLL BEN/Life Insurance 456 S 456 400114 - P-ROLL BEN/Long Term Disabilit 1,045 S 1,045 400116 - P-ROLL BEN/Unemployment Ins 415 S 415 400117 - P-ROLL BEN/Personal/Prof Dev 718 S 718 400118 - P-ROLL BEN/WC-Injury Appointmt 860 S 860 400121 - P-ROLL BEN/Worker Comp-Clerica 8,127 S 8,127 400122 - P-ROLL BEN/Worker Comp-Prof 7,182 S 7,182 400127 - P-ROLL BEN/OPEB 5,416 S 5,416
400149 - P-ROLL BEN/PERS-Misc 25,276 S 25,276 400151 - P-ROLL BEN/PERS-Misc (UAL) 53,339 S 53,339 Subtotal Personnel Cost 366,265$ 366,265$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 21,175$ S 21,175$ 400241 - TRAVEL & TRNG/Meal Allowance 81 S 81 400242 - TRAVEL & TRNG/Mileage 143 S 143 400243 - TRAVEL & TRNG/Conf, Mtng Trng 866 S 866 400246 - TRAVEL & TRNG/Registration Fee 940 S 940 400261 - DUES & PUB/Membership & Dues 635 S 635 400592 - COST POOL/(CON)-Admin Charges (58,130) S (58,130) Subtotal Operating Cost (34,290)$ (34,290)$
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 58,130$ [1] 58,130$ Subtotal Disallowed Costs 58,130$ 58,130$
DEPARTMENTAL EXPENDITURES 390,104$ 390,104$
Reallocation of Incoming Costs
First Allocation 8,204$ 398,308$
Unallocated Costs -$ -$
Subtotal of First Allocation 8,204$ 398,308$ Second Allocation 81,404$ 81,404$
Unallocated Costs -$ -$
Subtotal of Second Allocation 81,404$ 81,404$ TOTAL FUNCTIONAL COSTS 479,712$ 479,712$
Notes
[1] Admin charges are excluded and re-established through this CAP analysis

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

Page 140 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-178- FIN/PURCHASING DIV First Second
Allocation Allocation Total
Departmental Expenditures $ 390,104 $ 390,104 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- GF-CITY MNGR ADMIN DIV 1,309 258 1,566 0001-141- CITY CLERK ADMIN DIV 982 264 1,247 0001-151- CITY ATTRNY ADMIN DIV 1,753 567 2,320 0001-171- FIN-ADMN SVCS/ADMIN DIV 1,020 261 1,281 0001-172- FINANCE/GEN ACCTING DIV 1,256 291 1,547 0001-173- FIN/BDGT-OPERATING DIV 669 132 801 0001-174- FIN/PAYROLL DIV 791 186 977 0001-175- FIN-TRSY/DEBT ADMIN DIV 172 20 192 0001-176- FIN/ACCNTS PAYABLE DIV 42 39 81 0001-177- FIN/REV COLLECTION DIV 211 77 288 0001-178- FIN/PURCHASING DIV 780 780 0001-181- GF-HR ADMIN DIV 4,966 4,966 0001-232- GF-PW-FCLTY MNT/ADM DIV - - 0001-235- GF-PW/EQUIPMENT SVCS DIV 8,814 8,814 0001-261- GF-INFO TECH/ADMIN DIV 5,719 5,719 0001-262- GF-I.T./TELECOMMS DIV 3,758 3,758 0001-263- GF-IT/MAILRM & DUP DIV - - 0001-907-908- GF-NON DEPARTMENTAL 55,271 55,271 Total Incoming Costs $ 8,204 $ 81,404 $ 89,607 Total Costs to be Allocated $ 398,308 $ 81,404 $ 479,712

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

Page 141 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 11 1.077% 4,291 4,291 4,291 0001-141- CITY CLERK ADMIN DIV 8 0.784% 3,121 3,121 3,121 0001-151- CITY ATTRNY ADMIN DIV 6 0.588% 2,341 2,341 2,341 0001-171- FIN-ADMN SVCS/ADMIN DIV 7 0.686% 2,731 2,731 2,731 0001-172- FINANCE/GEN ACCTING DIV 3 0.294% 1,170 1,170 1,170 0001-173- FIN/BDGT-OPERATING DIV 3 0.294% 1,170 1,170 1,170 0001-174- FIN/PAYROLL DIV - 0.000% - - - 0001-175- FIN-TRSY/DEBT ADMIN DIV 6 0.588% 2,341 2,341 2,341 0001-176- FIN/ACCNTS PAYABLE DIV - 0.000% - - - 0001-177- FIN/REV COLLECTION DIV 7 0.686% 2,731 2,731 2,731 0001-178- FIN/PURCHASING DIV 2 0.196% 780 780 780 0001-181- GF-HR ADMIN DIV 15 1.469% 5,852 5,852 1,261 7,113 0001-232- GF-PW-FCLTY MNT/ADM DIV 41 4.016% 15,995 15,995 3,448 19,443 0001-235- GF-PW/EQUIPMENT SVCS DIV 17 1.665% 6,632 6,632 1,430 8,062 0001-261- GF-INFO TECH/ADMIN DIV 45 4.407% 17,555 17,555 3,784 21,339 0001-262- GF-I.T./TELECOMMS DIV 16 1.567% 6,242 6,242 1,346 7,587 0001-263- GF-IT/MAILRM & DUP DIV 4 0.392% 1,560 1,560 336 1,897 0001-907-908- GF-NON DEPARTMENTAL 22 2.155% 8,583 8,583 1,850 10,433

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 4 0.392% 1,560 1,560 336 1,897 0001-105- COUNCIL/CITY COUNCIL DIV 5 0.490% 1,951 1,951 420 2,371 0001-121- POLICE COMMISSION DIV 2 0.196% 780 780 168 948 0001-161- GF-PLN/PLNING ADMN DIV 1 0.098% 390 390 84 474 0001-163- GF-PLN/CODE ENFORCEMENT DIV 4 0.392% 1,560 1,560 336 1,897 0001-191- GF-POLICE ADMIN DIV 126 12.341% 49,155 49,155 10,596 59,751 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 2 0.196% 780 780 168 948 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV 2 0.196% 780 780 168 948 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV - 0.000% - - - - 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 2 0.196% 780 780 168 948 0001-204- GF-FIRE/ SUPPORT DIV 14 1.371% 5,462 5,462 1,177 6,639 0001-205- GF-FIRE/TRAINING DIV 1 0.098% 390 390 84 474 0001-206- GF-FIRE/OF. OF EMS DIV 1 0.098% 390 390 84 474 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 2 0.196% 780 780 168 948 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 23 2.253% 8,973 8,973 1,934 10,907 0001-233- GF-PRKS&LNDSKP/PRKS DIV 19 1.861% 7,412 7,412 1,598 9,010 0001-234- GF-PW/STREETS/ADM DIV 5 0.490% 1,951 1,951 420 2,371 0001-237- GF-I&M/ABATEMENT SVCS DIV 9 0.881% 3,511 3,511 757 4,268 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 6 0.588% 2,341 2,341 505 2,845 0001-242- GF-LS/REF SVCS(S-DIV) 22 2.155% 8,583 8,583 1,850 10,433 0001-243- GF-LIB&CL SVCS/LEAP DIV 1 0.098% 390 390 84 474 0001-251- GF-RECREATION ADM DIV 4 0.392% 1,560 1,560 336 1,897 0001-253- CM&NB/BOOKER T CTR DIV 11 1.077% 4,291 4,291 925 5,216 0001-254- GF-REC/SPCL EVENTS DIV 8 0.784% 3,121 3,121 673 3,794 0001-178- FIN/PURCHASING DIV
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
13 - Allocations

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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 0001-178- FIN/PURCHASING DIV
0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.196% 780 780 168 948 0001-256- RECREATION SVCS/AQUATICS - 0.000% - - - - 0001-257- RECREATION SVCS/CONVENTION CTR 2 0.196% 780 780 168 948 0001-259- RECREATION SVCS/PLUNGE 1 0.098% 390 390 84 474 0001-260- RECREATION SVCS/CITIES OF SRVC 18 1.763% 7,022 7,022 1,514 8,536 0001-361- GF ECON DEV/ADMINISTRATION 4 0.392% 1,560 1,560 336 1,897 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 4 0.392% 1,560 1,560 336 1,897 0001-364- GF-ECON DEV/PUBLIC ART DIV 21 2.057% 8,192 8,192 1,766 9,958 0001-369- GF-ECON DEV/REAL ESTATE DIV 6 0.588% 2,341 2,341 505 2,845 0001-371- INTERNAL SERVICES-ADMIN 1 0.098% 390 390 84 474 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV 11 1.077% 4,291 4,291 925 5,216 1003- TRANSPORTATION OPERATIONS 3 0.294% 1,170 1,170 252 1,423 1004- STATE ASSET SEIZURE 2 0.196% 780 780 168 948 1005- LIBRARY FUND 9 0.881% 3,511 3,511 757 4,268 1006- OUTSIDE FUNDED SVCS - GRANTS 52 5.093% 20,286 20,286 4,373 24,659 1007- EMS-FIRE/OES DIV 3 0.294% 1,170 1,170 252 1,423 1010- NR-CTY MNGR/SP-NRWR ADM DIV 2 0.196% 780 780 168 948 1012- HILLTOP LMD-PARKS&LNDSCP DIV 6 0.588% 2,341 2,341 505 2,845 1015- MRNA BAY LNDSCP & LIGHT DIV 3 0.294% 1,170 1,170 252 1,423 1017- CHEVRON MODERNIZATN PROJ & CIA 33 3.232% 12,874 12,874 2,775 15,649 1018- RENT CONTROL PROGRAM 10 0.979% 3,901 3,901 841 4,742 1019- SBI RMRA CAP IMPROVEMENT 6 0.588% 2,341 2,341 505 2,845 1050- CR-PLANNING & BUILDING 70 6.856% 27,308 27,308 5,887 33,195 1054- PUBLIC WORKS GRANTS ADMIN 12 1.175% 4,681 4,681 1,009 5,691 1055- ENCROACHMENTS SVCS 1 0.098% 390 390 84 474 1200- HOUSING ADMINISTRATION DIV 3 0.294% 1,170 1,170 252 1,423 1201- CDBG 3 0.294% 1,170 1,170 252 1,423 1202- HSNG/HOME ADMINISTRATION DIV - 0.000% - - - - 1203- NSPI-NGHBRHD STABIL PROG 1 0.098% 390 390 84 474 1205- EMPLOYMENT & TRAINING 26 2.547% 10,143 10,143 2,186 12,329 1207- COR-NEIGHBORHOOD STAB(CITY) 1 0.098% 390 390 84 474 1208- SUCCESSOR HOUSING AGENCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 35 3.428% 13,654 13,654 2,943 16,597 1304- EMERGENCY OPE & DISASTR RECVRY 3 0.294% 1,170 1,170 252 1,423 1305- PUBLIC ART 9 0.881% 3,511 3,511 757 4,268 1306- AMERICAN RESCUE PLAN ACT 5 0.490% 1,951 1,951 420 2,371 2001- CAP OUTLAY-PW/CIP DIV 7 0.686% 2,731 2,731 589 3,319 2002- MEASURE J-PUBLIC WORKS CIP 14 1.371% 5,462 5,462 1,177 6,639 2110- IMPACT FEES PARKS/PW 1 0.098% 390 390 84 474 2111- IMPACT FEE - TRAFFIC/PW CIP 2 0.196% 780 780 168 948 2113- IMPACT FEES-FIRE 1 0.098% 390 390 84 474 2114- IMPACT FEES-POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATIC - 0.000% - - - - 2116- IMPACT FEES-OPEN PARKS/PW 1 0.098% 390 390 84 474 2117- IMPACT FEES-LIBRARY SVCS 3 0.294% 1,170 1,170 252 1,423 2119- IF-UTILITIES/STORMWATER - 0.000% - - - - 2120- IF-UTILITIES/WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS 1 0.098% 390 390 84 474 3001- DS-2005 PENS OBLIG BOND-DIV 1 0.098% 390 390 84 474 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
13 - Allocations

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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 0001-178- FIN/PURCHASING DIV
4001- PORT OF RICHMOND 21 2.057% 8,192 8,192 1,766 9,958 4003- WASTEWATER 22 2.155% 8,583 8,583 1,850 10,433 4005- MARINA - 0.000% - - - - 4006- STRMWATER-UTL/ADMIN DIV 9 0.881% 3,511 3,511 757 4,268 4008- KCRT - CABLE TELEVIS 6 0.588% 2,341 2,341 505 2,845 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM - 0.000% - - - - 4102- RHA-HOPE 6 ADMINISTRATION DIV - 0.000% - - - - 4201- RHA-CAPITAL ADMN DIV 4 0.392% 1,560 1,560 336 1,897 4401- RHA-HACIENDA ADMN DIV - 0.000% - - - - 4404- RHA-NEVIN PLAZA ADMN DIV 25 2.449% 9,753 9,753 2,102 11,855 4405- RHA-NYSTROM VILLAGE ADMN DIV 4 0.392% 1,560 1,560 336 1,897 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 - 0.000% - - - - 4502- RHA-HOUSING/RAD CORP ADMIN DIV 1 0.098% 390 390 84 474 5001- INSURANCE RESERVES 22 2.155% 8,583 8,583 1,850 10,433 5003- EQUIPMENT SERVICES 7 0.686% 2,731 2,731 589 3,319 5008- COMPENSATED ABSENCES - 0.000% - - - - 6004- COMMISSION ON AGING DIV 1 0.098% 390 390 84 474 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 1 0.098% 390 390 84 474 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 4 0.392% 1,560 1,560 336 1,897 6103- SA - CAPITAL PROJECT FUNDS 8 0.784% 3,121 3,121 673 3,794 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 1,021 100.000% $ 398,308 $ - $ 398,308 $ 81,404 $ 479,712 Allocation Basis: FY 22-23 Total PO's per Fund/Dept.

Source of Allocation: 7 - 22-23 List of POs per Dept.-NBS_05.14.24.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
13 - Allocations

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-178- FIN/PURCHASING DIV

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- GF-CITY MNGR ADMIN DIV 4,291 4,291 0001-141- CITY CLERK ADMIN DIV 3,121 3,121 0001-151- CITY ATTRNY ADMIN DIV 2,341 2,341 0001-171- FIN-ADMN SVCS/ADMIN DIV 2,731 2,731 0001-172- FINANCE/GEN ACCTING DIV 1,170 1,170 0001-173- FIN/BDGT-OPERATING DIV 1,170 1,170 0001-174- FIN/PAYROLL DIV - - 0001-175- FIN-TRSY/DEBT ADMIN DIV 2,341 2,341 0001-176- FIN/ACCNTS PAYABLE DIV - - 0001-177- FIN/REV COLLECTION DIV 2,731 2,731 0001-178- FIN/PURCHASING DIV 780 780 0001-181- GF-HR ADMIN DIV 7,113 7,113 0001-232- GF-PW-FCLTY MNT/ADM DIV 19,443 19,443 0001-235- GF-PW/EQUIPMENT SVCS DIV 8,062 8,062 0001-261- GF-INFO TECH/ADMIN DIV 21,339 21,339 0001-262- GF-I.T./TELECOMMS DIV 7,587 7,587 0001-263- GF-IT/MAILRM & DUP DIV 1,897 1,897 0001-907-908- GF-NON DEPARTMENTAL 10,433 10,433

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 1,897 1,897 0001-105- COUNCIL/CITY COUNCIL DIV 2,371 2,371 0001-121- POLICE COMMISSION DIV 948 948 0001-161- GF-PLN/PLNING ADMN DIV 474 474 0001-163- GF-PLN/CODE ENFORCEMENT DIV 1,897 1,897 0001-191- GF-POLICE ADMIN DIV 59,751 59,751 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION 948 948 0001-196- GF-POLICE/REGULATORY - - 0001-197- CAD DISPATCH SYST/COMM POL DIV 948 948 0001-199- GF-PARKING ENFORCEMENT DIV - - 0001-201- GF-FIRE/ADMIN DIV - - 0001-202- GF-FIRE/SUPRESSN DIV - - 0001-203- GF-FIRE PREVENTION DIV 948 948 0001-204- GF-FIRE/ SUPPORT DIV 6,639 6,639 0001-205- GF-FIRE/TRAINING DIV 474 474 0001-206- GF-FIRE/OF. OF EMS DIV 474 474 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 948 948 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV 10,907 10,907 0001-233- GF-PRKS&LNDSKP/PRKS DIV 9,010 9,010 0001-234- GF-PW/STREETS/ADM DIV 2,371 2,371 0001-237- GF-I&M/ABATEMENT SVCS DIV 4,268 4,268 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 2,845 2,845 0001-242- GF-LS/REF SVCS(S-DIV) 10,433 10,433 0001-243- GF-LIB&CL SVCS/LEAP DIV 474 474 0001-251- GF-RECREATION ADM DIV 1,897 1,897 0001-253- CM&NB/BOOKER T CTR DIV 5,216 5,216 0001-254- GF-REC/SPCL EVENTS DIV 3,794 3,794

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

Page 145 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-178- FIN/PURCHASING DIV

ALLOCATION SUMMARY
Total
Citywide
Purchasing
Services
0001-255- GF-CM TRANSPORTATN OPERATIONS 948 948 0001-256- RECREATION SVCS/AQUATICS - - 0001-257- RECREATION SVCS/CONVENTION CTR 948 948 0001-259- RECREATION SVCS/PLUNGE 474 474 0001-260- RECREATION SVCS/CITIES OF SRVC 8,536 8,536 0001-361- GF ECON DEV/ADMINISTRATION 1,897 1,897 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,897 1,897 0001-364- GF-ECON DEV/PUBLIC ART DIV 9,958 9,958 0001-369- GF-ECON DEV/REAL ESTATE DIV 2,845 2,845 0001-371- INTERNAL SERVICES-ADMIN 474 474 1001- SR-SPO/ADMIN DIV - - 1002- GAS TAX-PW/PVMNT MAINT DIV 5,216 5,216 1003- TRANSPORTATION OPERATIONS 1,423 1,423 1004- STATE ASSET SEIZURE 948 948 1005- LIBRARY FUND 4,268 4,268 1006- OUTSIDE FUNDED SVCS - GRANTS 24,659 24,659 1007- EMS-FIRE/OES DIV 1,423 1,423 1010- NR-CTY MNGR/SP-NRWR ADM DIV 948 948 1012- HILLTOP LMD-PARKS&LNDSCP DIV 2,845 2,845 1015- MRNA BAY LNDSCP & LIGHT DIV 1,423 1,423 1017- CHEVRON MODERNIZATN PROJ & CIA 15,649 15,649 1018- RENT CONTROL PROGRAM 4,742 4,742 1019- SBI RMRA CAP IMPROVEMENT 2,845 2,845 1050- CR-PLANNING & BUILDING 33,195 33,195 1054- PUBLIC WORKS GRANTS ADMIN 5,691 5,691 1055- ENCROACHMENTS SVCS 474 474 1200- HOUSING ADMINISTRATION DIV 1,423 1,423 1201- CDBG 1,423 1,423
1202- HSNG/HOME ADMINISTRATION DIV - - 1203- NSPI-NGHBRHD STABIL PROG 474 474 1205- EMPLOYMENT & TRAINING 12,329 12,329 1207- COR-NEIGHBORHOOD STAB(CITY) 474 474 1208- SUCCESSOR HOUSING AGENCY - - 1209- CAL-HOME - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ - - 1303- KIDS FIRST INITIATIVE 16,597 16,597 1304- EMERGENCY OPE & DISASTR RECVRY 1,423 1,423 1305- PUBLIC ART 4,268 4,268
1306- AMERICAN RESCUE PLAN ACT 2,371 2,371 2001- CAP OUTLAY-PW/CIP DIV 3,319 3,319 2002- MEASURE J-PUBLIC WORKS CIP 6,639 6,639 2110- IMPACT FEES PARKS/PW 474 474 2111- IMPACT FEE - TRAFFIC/PW CIP 948 948 2113- IMPACT FEES-FIRE 474 474 2114- IMPACT FEES-POLICE - - 2115- IMPACT FEE - COMM/AQUATIC - - 2116- IMPACT FEES-OPEN PARKS/PW 474 474 2117- IMPACT FEES-LIBRARY SVCS 1,423 1,423 2119- IF-UTILITIES/STORMWATER - - 2120- IF-UTILITIES/WASTEWATER - - 2125- IRON TRIANGLE/EPA PROGRAMS 474 474 3001- DS-2005 PENS OBLIG BOND-DIV 474 474 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-178- FIN/PURCHASING DIV

ALLOCATION SUMMARY
Total
Citywide
Purchasing
Services
3002- DS-99A PENS OBLIG BOND-DIV - - 3005- DS-2009 REFNDING&CIVIC CTR DIV - - 4001- PORT OF RICHMOND 9,958 9,958 4003- WASTEWATER 10,433 10,433
4005- MARINA - - 4006- STRMWATER-UTL/ADMIN DIV 4,268 4,268 4008- KCRT - CABLE TELEVIS 2,845 2,845 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM - - 4102- RHA-HOPE 6 ADMINISTRATION DIV - - 4201- RHA-CAPITAL ADMN DIV 1,897 1,897 4401- RHA-HACIENDA ADMN DIV - - 4404- RHA-NEVIN PLAZA ADMN DIV 11,855 11,855 4405- RHA-NYSTROM VILLAGE ADMN DIV 1,897 1,897 4406- RHA-RCHMD VLG ONE ADMN DIV - - 4407- RHA-RCHMD VLG TWO ADMN DIV - - 4408- RHA-RCHMD VLLG THREE ADMIN DIV - - 4501- RHA-CENTRAL OFFICE COST CNTR - - 4502- RHA-HOUSING/RAD CORP ADMIN DIV 474 474 5001- INSURANCE RESERVES 10,433 10,433 5003- EQUIPMENT SERVICES 3,319 3,319 5008- COMPENSATED ABSENCES - - 6004- COMMISSION ON AGING DIV 474 474 6005- SEAVER GALLERY TRUST FUND - - 6007- SENIOR TRUST DEPOSIT 474 474 6047- CERTBT PLAN FUND-RPOA - - 6048- OPEB PLAN TRUST - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 6050- GEN PEN-NONDPT TRST - - 6051- POL&FIR-NONDPT TRST - - 6052- GARFLD-NONDPT TRST - - 6058- MARINA WS-ND SP AS - - 6059- CNTRY CLUB-ND SP AS - - 6101- SA - PRPRTY TAX DIVISION - - 6102- SA-SCCR ADMINISTRATION DIV 1,897 1,897 6103- SA - CAPITAL PROJECT FUNDS 3,794 3,794 6300- SA-DS HARBOR 98 TARB - - 6304- SA-DS 2003B TARB - - 6305- SA-DS 2004A TARB (2/3) - - 6306- SA-DS 2004A TARB HOUSING - - 6309- SA-DS 2007/10 B TARB - HOUSING - - 6401- SA-DS 2014A NON-TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE - - 6404- SA-DS 2021A NON-TAXABLE BONDS - - 6405- SA-DS 2021B TAXABLE BONDS - - 6996- SA - GENERAL LNG TERM DEBT GRP - - 9102- CITY OF RICHMOND - GFAAG - -

AO- ALL OTHER - - Total $ 479,712 $ 479,712
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Fiscal Year 2024-25
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-181- GF-HR ADMIN DIV
Distribution Percentage 50.00% 50.00%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 94,025$ S 47,013 47,013$ 400002 - SALARIES & WAGES/Mgmt-Local 21 531,435 S 265,718 265,718 400003 - SALARIES & WAGES/Local 1021 109,729 S 54,864 54,864 400006 - SALARIES & WAGES/PT- Temp 27,391 S 13,696 13,696 400031 - OVERTIME/General 444 S 222 222 400043 - OTHER PAY/Acting Pay - General 6,157 S 3,079 3,079 400048 - OTHER PAY/Bilingual Pay 2,175 S 1,087 1,087 400050 - OTHER PAY/Medical Flex 1,400 S 700 700 400066 - OTHER PAY/Assign Diff-non-PERS 859 S 430 430 400103 - P-ROLL BEN/Medicare Tax-ER Shr 11,375 S 5,688 5,688 400105 - P-ROLL BEN/Health Insurance Be 118,174 S 59,087 59,087 400106 - P-ROLL BEN/Dental Insurance 11,895 S 5,947 5,947 400109 - P-ROLL BEN/Employee Assistance 136 S 68 68 400110 - P-ROLL BEN/Professional Dev-Mg 6,717 S 3,358 3,358 400111 - P-ROLL BEN/Vision 1,430 S 715 715 400112 - P-ROLL BEN/Life Insurance 2,287 S 1,143 1,143 400114 - P-ROLL BEN/Long Term Disabilit 3,819 S 1,910 1,910 400116 - P-ROLL BEN/Unemployment Ins 1,846 S 923 923 400117 - P-ROLL BEN/Personal/Prof Dev 1,500 S 750 750 400121 - P-ROLL BEN/Worker Comp-Clerica 11,707 S 5,853 5,853 400122 - P-ROLL BEN/Worker Comp-Prof 40,467 S 20,234 20,234 400127 - P-ROLL BEN/OPEB 20,098 S 10,049 10,049 400130 - P-ROLL BEN/PARS Benefits 331 S 165 165 400149 - P-ROLL BEN/PERS-Misc 94,221 S 47,111 47,111 400151 - P-ROLL BEN/PERS-Misc (UAL) 204,910 S 102,455 102,455 Subtotal Personnel Cost 1,304,528$ 652,264$ 652,264$ Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 341,739$ S 170,869$ 170,869$ 400206 - PROF SVCS/Legal Serv Cost 194,658 S 97,329 97,329 400216 - PROF SVCS/Recruitment Svcs 199,733 S 99,867 99,867 400231 - OFF EXP/Postage & Mailing 539 S 270 270 400232 - OFF EXP/Printing & Binding 1,478 S 739 739 400241 - TRAVEL & TRNG/Meal Allowance 306 S 153 153 400243 - TRAVEL & TRNG/Conf, Mtng Trng 6,391 S 3,195 3,195 400246 - TRAVEL & TRNG/Registration Fee 2,598 S 1,299 1,299 400261 - DUES & PUB/Membership & Dues 3,842 S 1,921 1,921 400263 - DUES & PUB/Subscription 839 S 420 420 400271 - AD & PROMO/Advertising&Promo 11,174 S 5,587 5,587 400291 - ADM EXP/Recruitment Expenses 11,745 S 5,872 5,872 400304 - RENTAL EXP/Equipment Rental 10,885 S 5,442 5,442 400322 - MISC EXP/Misc Exp 5,095 S 2,548 2,548 400341 - OFF SUPP/Office Supplies 13,423 S 6,712 6,712 400401 - UTILITIES/Tel & Telegraph 1,066 S 533 533 400538 - CONTRACT SVCS/Oth Cntrctl Svcs 103 S 52 52 400574 - COST POOL/(ISF)-Gen Liability 107,789 S 53,895 53,895 400592 - COST POOL/(CON)-Admin Charges (184,291) S (92,146) (92,146) Subtotal Operating Cost 729,112$ 364,556$ 364,556$

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
System-wide
Support A
System-wide
Support B
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-181- GF-HR ADMIN DIV
Distribution Percentage 50.00% 50.00%
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
System-wide
Support A
System-wide
Support B
Disallowed Expenses
400206 - PROF SVCS/Legal Serv Cost (194,658)$ [1] (97,329)$ (97,329)$ 400271 - AD & PROMO/Advertising&Promo (11,174) [1] (5,587) (5,587) 400592 - COST POOL/(CON)-Admin Charges 184,291 [2] 92,146 92,146 - Subtotal Disallowed Costs (21,541)$ (10,771)$ (10,771)$ DEPARTMENTAL EXPENDITURES 2,012,098$ 1,006,049$ 1,006,049$ Reallocation of Incoming Costs
First Allocation 95,745$ 1,053,922$ 1,053,922$ Unallocated Costs -$ -$ -$ Subtotal of First Allocation 95,745$ 1,053,922$ 1,053,922$ Second Allocation 489,201$ 244,601$ 244,601$ Unallocated Costs -$ -$ -$ Subtotal of Second Allocation 489,201$ 244,601$ 244,601$ TOTAL FUNCTIONAL COSTS 2,597,045$ 1,298,522$ 1,298,522$ [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
14 - EXP

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City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-181- GF-HR ADMIN DIV First Second
Allocation Allocation Total
Departmental Expenditures $ 2,012,098 $ 2,012,098 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- GF-CITY MNGR ADMIN DIV 8,384 1,650 10,034 0001-141- CITY CLERK ADMIN DIV 6,292 1,695 7,987 0001-151- CITY ATTRNY ADMIN DIV 35,621 12,883 48,504 0001-171- FIN-ADMN SVCS/ADMIN DIV 5,486 1,404 6,891 0001-172- FINANCE/GEN ACCTING DIV 8,884 2,060 10,943 0001-173- FIN/BDGT-OPERATING DIV 3,600 708 4,308 0001-174- FIN/PAYROLL DIV 5,534 1,304 6,839 0001-175- FIN-TRSY/DEBT ADMIN DIV 6,520 770 7,291 0001-176- FIN/ACCNTS PAYABLE DIV 1,569 1,473 3,043 0001-177- FIN/REV COLLECTION DIV 8,002 2,912 10,914 0001-178- FIN/PURCHASING DIV 5,852 1,261 7,113 0001-181- GF-HR ADMIN DIV 25,670 25,670 0001-232- GF-PW-FCLTY MNT/ADM DIV - - 0001-235- GF-PW/EQUIPMENT SVCS DIV 61,698 61,698 0001-261- GF-INFO TECH/ADMIN DIV 51,471 51,471 0001-262- GF-I.T./TELECOMMS DIV 26,303 26,303 0001-263- GF-IT/MAILRM & DUP DIV 9,109 9,109 0001-907-908- GF-NON DEPARTMENTAL 286,829 286,829 Total Incoming Costs $ 95,745 $ 489,201 $ 584,946 Total Costs to be Allocated $ 2,107,843 $ 489,201 $ 2,597,045

COSTS TO BE ALLOCATED
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Fiscal Year 2024-25
14 - Costs

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ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 4 0.441% 4,643 4,643 4,643 0001-141- CITY CLERK ADMIN DIV 4 0.441% 4,643 4,643 4,643 0001-151- CITY ATTRNY ADMIN DIV 10 1.101% 11,607 11,607 11,607 0001-171- FIN-ADMN SVCS/ADMIN DIV 5 0.551% 5,804 5,804 5,804 0001-172- FINANCE/GEN ACCTING DIV 7 0.771% 8,125 8,125 8,125 0001-173- FIN/BDGT-OPERATING DIV 2 0.220% 2,321 2,321 2,321 0001-174- FIN/PAYROLL DIV 2 0.220% 2,321 2,321 2,321 0001-175- FIN-TRSY/DEBT ADMIN DIV 1 0.110% 1,161 1,161 1,161 0001-176- FIN/ACCNTS PAYABLE DIV 4 0.441% 4,643 4,643 4,643 0001-177- FIN/REV COLLECTION DIV 13 1.432% 15,089 15,089 15,089 0001-178- FIN/PURCHASING DIV 2 0.220% 2,321 2,321 2,321 0001-181- GF-HR ADMIN DIV 14 1.542% 16,250 16,250 16,250 0001-232- GF-PW-FCLTY MNT/ADM DIV 34 3.744% 39,464 39,464 9,901 49,365 0001-235- GF-PW/EQUIPMENT SVCS DIV 13 1.432% 15,089 15,089 3,785 18,875 0001-261- GF-INFO TECH/ADMIN DIV 4 0.441% 4,643 4,643 1,165 5,808 0001-262- GF-I.T./TELECOMMS DIV 4 0.441% 4,643 4,643 1,165 5,808 0001-263- GF-IT/MAILRM & DUP DIV 1 0.110% 1,161 1,161 291 1,452 0001-907-908- GF-NON DEPARTMENTAL - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 8 0.881% 9,286 9,286 2,330 11,615 0001-105- COUNCIL/CITY COUNCIL DIV 13 1.432% 15,089 15,089 3,785 18,875 0001-121- POLICE COMMISSION DIV 1 0.110% 1,161 1,161 291 1,452 0001-161- GF-PLN/PLNING ADMN DIV - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT DIV 7 0.771% 8,125 8,125 2,038 10,163 0001-191- GF-POLICE ADMIN DIV 175 19.273% 203,124 203,124 50,958 254,082 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 1 0.110% 1,161 1,161 291 1,452 0001-196- GF-POLICE/REGULATORY 1 0.110% 1,161 1,161 291 1,452 0001-197- CAD DISPATCH SYST/COMM POL DIV 22 2.423% 25,536 25,536 6,406 31,942 0001-199- GF-PARKING ENFORCEMENT DIV 4 0.441% 4,643 4,643 1,165 5,808 0001-201- GF-FIRE/ADMIN DIV 4 0.441% 4,643 4,643 1,165 5,808 0001-202- GF-FIRE/SUPRESSN DIV 79 8.700% 91,696 91,696 23,004 114,700 0001-203- GF-FIRE PREVENTION DIV 9 0.991% 10,446 10,446 2,621 13,067 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.110% 1,161 1,161 291 1,452 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 22 2.423% 25,536 25,536 6,406 31,942 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 11 1.211% 12,768 12,768 3,203 15,971 0001-233- GF-PRKS&LNDSKP/PRKS DIV 33 3.634% 38,303 38,303 9,609 47,913 0001-234- GF-PW/STREETS/ADM DIV 28 3.084% 32,500 32,500 8,153 40,653 0001-237- GF-I&M/ABATEMENT SVCS DIV 19 2.093% 22,053 22,053 5,533 27,586 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 46 5.066% 53,393 53,393 13,395 66,787 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 10 1.101% 11,607 11,607 2,912 14,519 0001-251- GF-RECREATION ADM DIV 18 1.982% 20,893 20,893 5,241 26,134 0001-253- CM&NB/BOOKER T CTR DIV 53 5.837% 61,517 61,517 15,433 76,951 0001-254- GF-REC/SPCL EVENTS DIV 9 0.991% 10,446 10,446 2,621 13,067 0001-181- GF-HR ADMIN DIV
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
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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 0001-181- GF-HR ADMIN DIV
0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.220% 2,321 2,321 582 2,904 0001-256- RECREATION SVCS/AQUATICS 33 3.634% 38,303 38,303 9,609 47,913 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.441% 4,643 4,643 1,165 5,808 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC 1 0.110% 1,161 1,161 291 1,452 0001-361- GF ECON DEV/ADMINISTRATION 4 0.441% 4,643 4,643 1,165 5,808 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.330% 3,482 3,482 874 4,356 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.110% 1,161 1,161 291 1,452 0001-369- GF-ECON DEV/REAL ESTATE DIV 1 0.110% 1,161 1,161 291 1,452 0001-371- INTERNAL SERVICES-ADMIN 2 0.220% 2,321 2,321 582 2,904 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 4 0.441% 4,643 4,643 1,165 5,808 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% 13,928 13,928 3,494 17,423 1015- MRNA BAY LNDSCP & LIGHT DIV 10 1.101% 11,607 11,607 2,912 14,519 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL PROGRAM 17 1.872% 19,732 19,732 4,950 24,682 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 28 3.084% 32,500 32,500 8,153 40,653 1054- PUBLIC WORKS GRANTS ADMIN - 0.000% - - - - 1055- ENCROACHMENTS SVCS 6 0.661% 6,964 6,964 1,747 8,711 1200- HOUSING ADMINISTRATION DIV 2 0.220% 2,321 2,321 582 2,904 1201- CDBG - 0.000% - - - - 1202- HSNG/HOME ADMINISTRATION DIV - 0.000% - - - - 1203- NSPI-NGHBRHD STABIL PROG - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 18 1.982% 20,893 20,893 5,241 26,134 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% 3,482 3,482 874 4,356 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
14 - Allocations

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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 0001-181- GF-HR ADMIN DIV
4001- PORT OF RICHMOND 4 0.441% 4,643 4,643 1,165 5,808 4003- WASTEWATER 11 1.211% 12,768 12,768 3,203 15,971 4005- MARINA - 0.000% - - - - 4006- STRMWATER-UTL/ADMIN DIV - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 6 0.661% 6,964 6,964 1,747 8,711 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% 1,161 1,161 291 1,452 4405- RHA-NYSTROM VILLAGE ADMN DIV 3 0.330% 3,482 3,482 874 4,356 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% 5,804 5,804 1,456 7,259 4502- RHA-HOUSING/RAD CORP ADMIN DIV - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.551% 5,804 5,804 1,456 7,259 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% 4,643 4,643 1,165 5,808 6051- POL&FIR-NONDPT TRST 17 1.872% 19,732 19,732 4,950 24,682 6052- GARFLD-NONDPT TRST 1 0.110% 1,161 1,161 291 1,452 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% 2,321 2,321 582 2,904 Total 908 100.000% $ 1,053,922 $ - $ 1,053,922 $ 244,601 $ 1,298,522 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
14 - Allocations

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ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 889,413 0.609% 6,422 6,422 6,422 0001-141- CITY CLERK ADMIN DIV 794,494 0.544% 5,737 5,737 5,737 0001-151- CITY ATTRNY ADMIN DIV 1,383,638 0.948% 9,991 9,991 9,991 0001-171- FIN-ADMN SVCS/ADMIN DIV 447,829 0.307% 3,234 3,234 3,234 0001-172- FINANCE/GEN ACCTING DIV 1,094,418 0.750% 7,903 7,903 7,903 0001-173- FIN/BDGT-OPERATING DIV 483,025 0.331% 3,488 3,488 3,488 0001-174- FIN/PAYROLL DIV 352,418 0.241% 2,545 2,545 2,545 0001-175- FIN-TRSY/DEBT ADMIN DIV 684,880 0.469% 4,945 4,945 4,945 0001-176- FIN/ACCNTS PAYABLE DIV 98,373 0.067% 710 710 710 0001-177- FIN/REV COLLECTION DIV 739,556 0.507% 5,340 5,340 5,340 0001-178- FIN/PURCHASING DIV 366,265 0.251% 2,645 2,645 2,645 0001-181- GF-HR ADMIN DIV 1,304,528 0.894% 9,420 9,420 9,420 0001-232- GF-PW-FCLTY MNT/ADM DIV 4,475,259 3.066% 32,315 32,315 7,972 40,287 0001-235- GF-PW/EQUIPMENT SVCS DIV 1,991,241 1.364% 14,379 14,379 3,547 17,926 0001-261- GF-INFO TECH/ADMIN DIV 727,836 0.499% 5,256 5,256 1,297 6,552 0001-262- GF-I.T./TELECOMMS DIV 508,964 0.349% 3,675 3,675 907 4,582 0001-263- GF-IT/MAILRM & DUP DIV 98,485 0.067% 711 711 175 887 0001-907-908- GF-NON DEPARTMENTAL 13,534,576 9.273% 97,732 97,732 24,109 121,841

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 504,486 0.346% 3,643 3,643 899 4,541 0001-105- COUNCIL/CITY COUNCIL DIV 536,035 0.367% 3,871 3,871 955 4,826 0001-121- POLICE COMMISSION DIV 41,067 0.028% 297 297 73 370 0001-161- GF-PLN/PLNING ADMN DIV - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT DIV 1,309,106 0.897% 9,453 9,453 2,332 11,785 0001-191- GF-POLICE ADMIN DIV 36,753,208 25.181% 265,392 265,392 65,469 330,860 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 168,649 0.116% 1,218 1,218 300 1,518 0001-196- GF-POLICE/REGULATORY 50,264 0.034% 363 363 90 452 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,630,011 2.487% 26,212 26,212 6,466 32,678 0001-199- GF-PARKING ENFORCEMENT DIV 312,184 0.214% 2,254 2,254 556 2,810 0001-201- GF-FIRE/ADMIN DIV 879,236 0.602% 6,349 6,349 1,566 7,915 0001-202- GF-FIRE/SUPRESSN DIV 22,150,213 15.176% 159,945 159,945 39,456 199,401 0001-203- GF-FIRE PREVENTION DIV 1,293,533 0.886% 9,340 9,340 2,304 11,645 0001-204- GF-FIRE/ SUPPORT DIV 199,163 0.136% 1,438 1,438 355 1,793 0001-205- GF-FIRE/TRAINING DIV 1,640,705 1.124% 11,847 11,847 2,923 14,770 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,003,872 0.688% 7,249 7,249 1,788 9,037 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV - 0.000% - - - - 0001-233- GF-PRKS&LNDSKP/PRKS DIV 3,529,048 2.418% 25,483 25,483 6,286 31,769 0001-234- GF-PW/STREETS/ADM DIV 3,273,540 2.243% 23,638 23,638 5,831 29,469 0001-237- GF-I&M/ABATEMENT SVCS DIV 1,596,679 1.094% 11,529 11,529 2,844 14,374 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 2,997,804 2.054% 21,647 21,647 5,340 26,987 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 662,643 0.454% 4,785 4,785 1,180 5,965 0001-251- GF-RECREATION ADM DIV 1,794,320 1.229% 12,957 12,957 3,196 16,153 0001-253- CM&NB/BOOKER T CTR DIV 990,195 0.678% 7,150 7,150 1,764 8,914 0001-254- GF-REC/SPCL EVENTS DIV 625,651 0.429% 4,518 4,518 1,114 5,632 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
14 - Allocations

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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 0001-181- GF-HR ADMIN DIV
0001-255- GF-CM TRANSPORTATN OPERATIONS 206,629 0.142% 1,492 1,492 368 1,860 0001-256- RECREATION SVCS/AQUATICS 372,219 0.255% 2,688 2,688 663 3,351 0001-257- RECREATION SVCS/CONVENTION CTR 431,978 0.296% 3,119 3,119 769 3,889 0001-259- RECREATION SVCS/PLUNGE 371,428 0.254% 2,682 2,682 662 3,344 0001-260- RECREATION SVCS/CITIES OF SRVC 201,571 0.138% 1,456 1,456 359 1,815 0001-361- GF ECON DEV/ADMINISTRATION 378,530 0.259% 2,733 2,733 674 3,408 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 87,536 0.060% 632 632 156 788 0001-364- GF-ECON DEV/PUBLIC ART DIV 157,143 0.108% 1,135 1,135 280 1,415 0001-369- GF-ECON DEV/REAL ESTATE DIV 299,893 0.205% 2,166 2,166 534 2,700 0001-371- INTERNAL SERVICES-ADMIN 320,617 0.220% 2,315 2,315 571 2,886 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 469,470 0.322% 3,390 3,390 836 4,226 1004- STATE ASSET SEIZURE - 0.000% - - - - 1005- LIBRARY FUND 50,750 0.035% 366 366 90 457 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 958,347 0.657% 6,920 6,920 1,707 8,627 1015- MRNA BAY LNDSCP & LIGHT DIV 915,517 0.627% 6,611 6,611 1,631 8,242 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL PROGRAM 2,217,678 1.519% 16,014 16,014 3,950 19,964 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 3,714,916 2.545% 26,825 26,825 6,617 33,442 1054- PUBLIC WORKS GRANTS ADMIN - 0.000% - - - - 1055- ENCROACHMENTS SVCS 547,222 0.375% 3,951 3,951 975 4,926 1200- HOUSING ADMINISTRATION DIV 62,579 0.043% 452 452 111 563 1201- CDBG - 0.000% - - - - 1202- HSNG/HOME ADMINISTRATION DIV - 0.000% - - - - 1203- NSPI-NGHBRHD STABIL PROG 3,693 0.003% 27 27 7 33 1205- EMPLOYMENT & TRAINING 2,214,282 1.517% 15,989 15,989 3,944 19,933 1207- COR-NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGENCY 188,235 0.129% 1,359 1,359 335 1,695 1209- CAL-HOME - 0.000% - - - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ 160,825 0.110% 1,161 1,161 286 1,448 1303- KIDS FIRST INITIATIVE 201,297 0.138% 1,454 1,454 359 1,812 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
14 - Allocations

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Richmond City CouncilOctober 22, 2024

Richmond City Council
October 22, 2024