Richmond City Council
October 22, 2024

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 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 293,482 0.201% 2,119 2,119 523 2,642 4003- WASTEWATER 1,359,992 0.932% 9,820 9,820 2,423 12,243 4005- MARINA - 0.000% - - - - 4006- STRMWATER-UTL/ADMIN DIV 32,955 0.023% 238 238 59 297 4008- KCRT - CABLE TELEVIS 874,430 0.599% 6,314 6,314 1,558 7,872 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 17,810 0.012% 129 129 32 160 4404- RHA-NEVIN PLAZA ADMN DIV 402,177 0.276% 2,904 2,904 716 3,620 4405- RHA-NYSTROM VILLAGE ADMN DIV 460,087 0.315% 3,322 3,322 820 4,142 4406- RHA-RCHMD VLG ONE ADMN DIV 11,436 0.008% 83 83 20 103 4407- RHA-RCHMD VLG TWO ADMN DIV - 0.000% - - - - 4408- RHA-RCHMD VLLG THREE ADMIN DIV - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 272,040 0.186% 1,964 1,964 485 2,449 4502- RHA-HOUSING/RAD CORP ADMIN DIV - 0.000% - - - - 5001- INSURANCE RESERVES 743,207 0.509% 5,367 5,367 1,324 6,691 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES 2,438,444 1.671% 17,608 17,608 4,344 21,951 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 207,981 0.142% 1,502 1,502 370 1,872 6048- OPEB PLAN TRUST 6,931,088 4.749% 50,049 50,049 12,346 62,395 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GEN PEN-NONDPT TRST 240,913 0.165% 1,740 1,740 429 2,169 6051- POL&FIR-NONDPT TRST 971,644 0.666% 7,016 7,016 1,731 8,747 6052- GARFLD-NONDPT TRST 8,845 0.006% 64 64 16 80 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 179,094 0.123% 1,293 1,293 319 1,612 6103- SA - CAPITAL PROJECT FUNDS 59,279 0.041% 428 428 106 534 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 $ 145,954,069 100.000% $ 1,053,922 $ - $ 1,053,922 $ 244,601 $ 1,298,522 Allocation Basis: FY 22-23 Total Salaries and Benefits per Fund/Dept.

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

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

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- GF-CITY MNGR ADMIN DIV 4,643 6,422 11,065 0001-141- CITY CLERK ADMIN DIV 4,643 5,737 10,380 0001-151- CITY ATTRNY ADMIN DIV 11,607 9,991 21,598 0001-171- FIN-ADMN SVCS/ADMIN DIV 5,804 3,234 9,037 0001-172- FINANCE/GEN ACCTING DIV 8,125 7,903 16,028 0001-173- FIN/BDGT-OPERATING DIV 2,321 3,488 5,809 0001-174- FIN/PAYROLL DIV 2,321 2,545 4,866 0001-175- FIN-TRSY/DEBT ADMIN DIV 1,161 4,945 6,106 0001-176- FIN/ACCNTS PAYABLE DIV 4,643 710 5,353 0001-177- FIN/REV COLLECTION DIV 15,089 5,340 20,429 0001-178- FIN/PURCHASING DIV 2,321 2,645 4,966 0001-181- GF-HR ADMIN DIV 16,250 9,420 25,670 0001-232- GF-PW-FCLTY MNT/ADM DIV 49,365 40,287 89,652 0001-235- GF-PW/EQUIPMENT SVCS DIV 18,875 17,926 36,800 0001-261- GF-INFO TECH/ADMIN DIV 5,808 6,552 12,360 0001-262- GF-I.T./TELECOMMS DIV 5,808 4,582 10,389 0001-263- GF-IT/MAILRM & DUP DIV 1,452 887 2,338 0001-907-908- GF-NON DEPARTMENTAL - 121,841 121,841

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 11,615 4,541 16,157 0001-105- COUNCIL/CITY COUNCIL DIV 18,875 4,826 23,700 0001-121- POLICE COMMISSION DIV 1,452 370 1,822 0001-161- GF-PLN/PLNING ADMN DIV - - - 0001-163- GF-PLN/CODE ENFORCEMENT DIV 10,163 11,785 21,948 0001-191- GF-POLICE ADMIN DIV 254,082 330,860 584,943 0001-192- GF-POLICE-PATROL/CIB - - - 0001-193- GF-POLICE/CRIME PREVENTION 1,452 1,518 2,970 0001-196- GF-POLICE/REGULATORY 1,452 452 1,904 0001-197- CAD DISPATCH SYST/COMM POL DIV 31,942 32,678 64,620 0001-199- GF-PARKING ENFORCEMENT DIV 5,808 2,810 8,618 0001-201- GF-FIRE/ADMIN DIV 5,808 7,915 13,723 0001-202- GF-FIRE/SUPRESSN DIV 114,700 199,401 314,101 0001-203- GF-FIRE PREVENTION DIV 13,067 11,645 24,712 0001-204- GF-FIRE/ SUPPORT DIV - 1,793 1,793 0001-205- GF-FIRE/TRAINING DIV 1,452 14,770 16,222 0001-206- GF-FIRE/OF. OF EMS DIV - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 31,942 9,037 40,979 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - - 0001-231- GF-PW ADMIN-DIV 15,971 - 15,971 0001-233- GF-PRKS&LNDSKP/PRKS DIV 47,913 31,769 79,682 0001-234- GF-PW/STREETS/ADM DIV 40,653 29,469 70,122 0001-237- GF-I&M/ABATEMENT SVCS DIV 27,586 14,374 41,960 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 66,787 26,987 93,774 0001-242- GF-LS/REF SVCS(S-DIV) - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 14,519 5,965 20,484 0001-251- GF-RECREATION ADM DIV 26,134 16,153 42,287 0001-253- CM&NB/BOOKER T CTR DIV 76,951 8,914 85,865 0001-254- GF-REC/SPCL EVENTS DIV 13,067 5,632 18,699

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

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

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B Total
0001-255- GF-CM TRANSPORTATN OPERATIONS 2,904 1,860 4,764 0001-256- RECREATION SVCS/AQUATICS 47,913 3,351 51,263 0001-257- RECREATION SVCS/CONVENTION CTR 5,808 3,889 9,696 0001-259- RECREATION SVCS/PLUNGE - 3,344 3,344 0001-260- RECREATION SVCS/CITIES OF SRVC 1,452 1,815 3,266 0001-361- GF ECON DEV/ADMINISTRATION 5,808 3,408 9,215 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 4,356 788 5,144 0001-364- GF-ECON DEV/PUBLIC ART DIV 1,452 1,415 2,867 0001-369- GF-ECON DEV/REAL ESTATE DIV 1,452 2,700 4,152 0001-371- INTERNAL SERVICES-ADMIN 2,904 2,886 5,790 1001- SR-SPO/ADMIN DIV - - - 1002- GAS TAX-PW/PVMNT MAINT DIV - - - 1003- TRANSPORTATION OPERATIONS 5,808 4,226 10,034 1004- STATE ASSET SEIZURE - - - 1005- LIBRARY FUND - 457 457 1006- OUTSIDE FUNDED SVCS - GRANTS - - - 1007- EMS-FIRE/OES DIV - - - 1010- NR-CTY MNGR/SP-NRWR ADM DIV - - - 1012- HILLTOP LMD-PARKS&LNDSCP DIV 17,423 8,627 26,050 1015- MRNA BAY LNDSCP & LIGHT DIV 14,519 8,242 22,761 1017- CHEVRON MODERNIZATN PROJ & CIA - - - 1018- RENT CONTROL PROGRAM 24,682 19,964 44,646 1019- SBI RMRA CAP IMPROVEMENT - - - 1050- CR-PLANNING & BUILDING 40,653 33,442 74,096 1054- PUBLIC WORKS GRANTS ADMIN - - - 1055- ENCROACHMENTS SVCS 8,711 4,926 13,638 1200- HOUSING ADMINISTRATION DIV 2,904 563 3,467 1201- CDBG - - - 1202- HSNG/HOME ADMINISTRATION DIV - - - 1203- NSPI-NGHBRHD STABIL PROG - 33 33 1205- EMPLOYMENT & TRAINING 26,134 19,933 46,068 1207- COR-NEIGHBORHOOD STAB(CITY) - - - 1208- SUCCESSOR HOUSING AGENCY - 1,695 1,695 1209- CAL-HOME - - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ - 1,448 1,448 1303- KIDS FIRST INITIATIVE 4,356 1,812 6,168 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
14 - Summary

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

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B Total
3002- DS-99A PENS OBLIG BOND-DIV - - - 3005- DS-2009 REFNDING&CIVIC CTR DIV - - - 4001- PORT OF RICHMOND 5,808 2,642 8,450 4003- WASTEWATER 15,971 12,243 28,214 4005- MARINA - - - 4006- STRMWATER-UTL/ADMIN DIV - 297 297 4008- KCRT - CABLE TELEVIS 8,711 7,872 16,583 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM - - - 4102- RHA-HOPE 6 ADMINISTRATION DIV - - - 4201- RHA-CAPITAL ADMN DIV - - - 4401- RHA-HACIENDA ADMN DIV - 160 160 4404- RHA-NEVIN PLAZA ADMN DIV 1,452 3,620 5,072 4405- RHA-NYSTROM VILLAGE ADMN DIV 4,356 4,142 8,497 4406- RHA-RCHMD VLG ONE ADMN DIV - 103 103 4407- RHA-RCHMD VLG TWO ADMN DIV - - - 4408- RHA-RCHMD VLLG THREE ADMIN DIV - - - 4501- RHA-CENTRAL OFFICE COST CNTR 7,259 2,449 9,708 4502- RHA-HOUSING/RAD CORP ADMIN DIV - - - 5001- INSURANCE RESERVES 7,259 6,691 13,950 5003- EQUIPMENT SERVICES - - - 5008- COMPENSATED ABSENCES - 21,951 21,951 6004- COMMISSION ON AGING DIV - - - 6005- SEAVER GALLERY TRUST FUND - - - 6007- SENIOR TRUST DEPOSIT - - - 6047- CERTBT PLAN FUND-RPOA - 1,872 1,872 6048- OPEB PLAN TRUST - 62,395 62,395 6049- PT MOLATE PRIVATE-PURPOSE TRST - - - 6050- GEN PEN-NONDPT TRST 5,808 2,169 7,976 6051- POL&FIR-NONDPT TRST 24,682 8,747 33,429 6052- GARFLD-NONDPT TRST 1,452 80 1,532 6058- MARINA WS-ND SP AS - - - 6059- CNTRY CLUB-ND SP AS - - - 6101- SA - PRPRTY TAX DIVISION - - - 6102- SA-SCCR ADMINISTRATION DIV - 1,612 1,612 6103- SA - CAPITAL PROJECT FUNDS - 534 534 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 2,904 - 2,904 Total $ 1,298,522 $ 1,298,522 $ 2,597,045 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
14 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-232- GF-PW-FCLTY MNT/ADM DIV
Expense Type $
Personnel
01232131 - Facilities Maintenance Admin.
400002 - SALARIES & WAGES/Mgmt-Local 21 110,988$ D 110,988$ 400003 - SALARIES & WAGES/Local 1021 54,615 D 54,615 400031 - OVERTIME/General 655 D 655
400048 - OTHER PAY/Bilingual Pay 2,402 D 2,402 400049 - OTHER PAY/Auto Allowance 1,500 D 1,500 400103 - P-ROLL BEN/Medicare Tax-ER Shr 2,516 D 2,516 400105 - P-ROLL BEN/Health Insurance Be 35,210 D 35,210 400106 - P-ROLL BEN/Dental Insurance 2,889 D 2,889 400109 - P-ROLL BEN/Employee Assistance 34 D 34 400110 - P-ROLL BEN/Professional Dev-Mg 750 D 750 400111 - P-ROLL BEN/Vision 347 D 347
400112 - P-ROLL BEN/Life Insurance 462 D 462 400114 - P-ROLL BEN/Long Term Disabilit 865 D 865 400116 - P-ROLL BEN/Unemployment Ins 380 D 380 400117 - P-ROLL BEN/Personal/Prof Dev 1,500 D 1,500 400121 - P-ROLL BEN/Worker Comp-Clerica 4,763 D 4,763 400122 - P-ROLL BEN/Worker Comp-Prof 7,547 D 7,547 400127 - P-ROLL BEN/OPEB 4,352 D 4,352
400149 - P-ROLL BEN/PERS-Misc 21,215 D 21,215 400151 - P-ROLL BEN/PERS-Misc (UAL) 48,198 D 48,198 01232231 - STNRY Engineers
400002 - SALARIES & WAGES/Mgmt-Local 21 53,814$ D 53,814 400003 - SALARIES & WAGES/Local 1021 391,409 D 391,409 400031 - OVERTIME/General 22,268 D 22,268
400042 - OTHER PAY/Stand By 20,287 D 20,287 400043 - OTHER PAY/Acting Pay - General 2,734 D 2,734 400048 - OTHER PAY/Bilingual Pay 7,298 D 7,298 400103 - P-ROLL BEN/Medicare Tax-ER Shr 7,292 D 7,292 400105 - P-ROLL BEN/Health Insurance Be 136,134 D 136,134 400106 - P-ROLL BEN/Dental Insurance 8,853 D 8,853 400109 - P-ROLL BEN/Employee Assistance 101 D 101 400111 - P-ROLL BEN/Vision 1,064 D 1,064 400112 - P-ROLL BEN/Life Insurance 478 D 478 400114 - P-ROLL BEN/Long Term Disabilit 2,220 D 2,220 400116 - P-ROLL BEN/Unemployment Ins 1,141 D 1,141 400117 - P-ROLL BEN/Personal/Prof Dev 4,500 D 4,500 400121 - P-ROLL BEN/Worker Comp-Clerica 7,071 D 7,071 400122 - P-ROLL BEN/Worker Comp-Prof 3,582 D 3,582 400123 - P-ROLL BEN/Workr Comp-Ser/Main 40,901 D 40,901 400127 - P-ROLL BEN/OPEB 12,007 D 12,007
400149 - P-ROLL BEN/PERS-Misc 56,769 D 56,769 400151 - P-ROLL BEN/PERS-Misc (UAL) 148,905 D 148,905

DEPARTMENTAL EXPENSE DETAIL
Spread
Method General Admin
Citywide Facility
Maintenance
Services
City Infrastructure
Maintenance
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
15 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-232- GF-PW-FCLTY MNT/ADM DIV
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method General Admin
Citywide Facility
Maintenance
Services
City Infrastructure
Maintenance
01232331 - Building Services
400003 - SALARIES & WAGES/Local 1021 315,719$ D 315,719 400031 - OVERTIME/General 3,483 D 3,483
400048 - OTHER PAY/Bilingual Pay 3,157 D 3,157 400066 - OTHER PAY/Assign Diff-non-PERS 5,525 D 5,525 400103 - P-ROLL BEN/Medicare Tax-ER Shr 4,786 D 4,786 400105 - P-ROLL BEN/Health Insurance Be 92,681 D 92,681 400106 - P-ROLL BEN/Dental Insurance 6,430 D 6,430 400109 - P-ROLL BEN/Employee Assistance 73 D 73 400111 - P-ROLL BEN/Vision 773 D 773
400112 - P-ROLL BEN/Life Insurance 230 D 230 400114 - P-ROLL BEN/Long Term Disabilit 1,636 D 1,636 400116 - P-ROLL BEN/Unemployment Ins 830 D 830 400117 - P-ROLL BEN/Personal/Prof Dev 2,200 D 2,200 400123 - P-ROLL BEN/Workr Comp-Maint 43,001 D 43,001 400127 - P-ROLL BEN/OPEB 8,588 D 8,588
400149 - P-ROLL BEN/PERS-Misc 40,733 D 40,733 400151 - P-ROLL BEN/PERS-Misc (UAL) 106,678 D 106,678 01232431 - Utilities
400002 - SALARIES & WAGES/Mgmt-Local 21 61,763$ D 61,763 400003 - SALARIES & WAGES/Local 1021 564,927 D 564,927 400006 - SALARIES & WAGES/PT- Temp 93,845 D 93,845 400031 - OVERTIME/General 127,358 D 127,358
400043 - OTHER PAY/Acting Pay - General 140 D 140 400103 - P-ROLL BEN/Medicare Tax-ER Shr 12,357 D 12,357 400105 - P-ROLL BEN/Health Insurance Be 181,041 D 181,041 400106 - P-ROLL BEN/Dental Insurance 15,344 D 15,344 400109 - P-ROLL BEN/Employee Assistance 175 D 175 400110 - P-ROLL BEN/Professional Dev-Mg 750 D 750 400111 - P-ROLL BEN/Vision 1,844 D 1,844 400112 - P-ROLL BEN/Life Insurance 728 D 728 400114 - P-ROLL BEN/Long Term Disabilit 3,273 D 3,273 400116 - P-ROLL BEN/Unemployment Ins 2,515 D 2,515 400117 - P-ROLL BEN/Personal/Prof Dev 3,937 D 3,937 400122 - P-ROLL BEN/Worker Comp-Prof 4,200 D 4,200 400123 - P-ROLL BEN/Workr Comp-Maint 82,219 D 82,219 400127 - P-ROLL BEN/OPEB 17,917 D 17,917
400130 - P-ROLL BEN/PARS Benefits 974 D 974 400149 - P-ROLL BEN/PERS-Misc 82,045 D 82,045 400151 - P-ROLL BEN/PERS-Misc (UAL) 260,034 D 260,034 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
15 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-232- GF-PW-FCLTY MNT/ADM DIV
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method General Admin
Citywide Facility
Maintenance
Services
City Infrastructure
Maintenance
01232531 - Electric
400002 - SALARIES & WAGES/Mgmt-Local 21 101,443$ D 101,443 400003 - SALARIES & WAGES/Local 1021 455,768 D 455,768 400031 - OVERTIME/General 38,470 D 38,470
400042 - OTHER PAY/Stand By 20,312 D 20,312 400043 - OTHER PAY/Acting Pay - General 860 D 860 400048 - OTHER PAY/Bilingual Pay 1,283 D 1,283 400050 - OTHER PAY/Medical- in Lieu of 675 D 675 400066 - OTHER PAY/Assign Diff-non-PERS 5,341 D 5,341 400103 - P-ROLL BEN/Medicare Tax-ER Shr 9,144 D 9,144 400105 - P-ROLL BEN/Health Insurance Be 120,344 D 120,344 400106 - P-ROLL BEN/Dental Insurance 10,136 D 10,136 400109 - P-ROLL BEN/Employee Assistance 115 D 115 400111 - P-ROLL BEN/Vision 1,218 D 1,218 400112 - P-ROLL BEN/Life Insurance 685 D 685 400114 - P-ROLL BEN/Long Term Disabilit 2,732 D 2,732 400116 - P-ROLL BEN/Unemployment Ins 1,304 D 1,304 400117 - P-ROLL BEN/Personal/Prof Dev 4,467 D 4,467 400121 - P-ROLL BEN/Worker Comp-Clerica 1,302 D 1,302 400122 - P-ROLL BEN/Worker Comp-Prof 6,898 D 6,898 400123 - P-ROLL BEN/Workr Comp-Maint 57,793 D 57,793 400127 - P-ROLL BEN/OPEB 14,568 D 14,568
400149 - P-ROLL BEN/PERS-Misc 68,793 D 68,793 400151 - P-ROLL BEN/PERS-Misc (UAL) 167,683 D 167,683 Subtotal Personnel Cost 4,475,259$ 301,187$ 3,082,738$ 1,091,335$ Operating Services & Supplies
01232131 - Facilities Maintenance Admin.
400261 - DUES & PUB/Membership & Dues 2,348$ D 2,348 400293 - ADM EXP/Fees & Permit Exp 4,286 D 4,286 400304 - RENTAL EXP/Equipment Rental 5,158 D 5,158 400322 - MISC EXP/Misc Exp 33 D 33
400341 - OFF SUPP/Office Supplies 3,247 D 3,247 400381 - CLOTH & O SUPP/Cloth& Pers Sup 300 D 300 400382 - CLOTH & O SUPP/Sml Tool & Inst 1,005 D 1,005 400385 - CLOTH & O SUPP/Bldging Mnt Sup 2,109 D 2,109 400401 - UTILITIES/Tel & Telegraph 1,365 D 1,365 400402 - UTILITIES/Electricity & Power 5,334 D 5,334 400403 - UTILITIES/Water 169,009 D 169,009
400405 - UTILITIES/Gas & Fuel Heat Exp 689,635 D 689,635 400503 - EQPT SERVS/DC-EQUIP & PARTS 981 D 981 400504 - EQPT SERVS/Direct Chgs-Eq Svcs 3,866 D 3,866 400574 - COST POOL/(ISF)-Gen Liability 19,191 D 19,191 400592 - COST POOL/(CON)-Admin Charges (451,553) D (451,553) 400642 - IMPROVMNTS(NC) Maint Imprvmnts 14,766 D 14,766 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
15 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-232- GF-PW-FCLTY MNT/ADM DIV
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method General Admin
Citywide Facility
Maintenance
Services
City Infrastructure
Maintenance
01232231 - STNRY Engineers
400242 - TRAVEL & TRNG/Mileage 1,187 D 1,187 400243 - TRAVEL & TRNG/Conf, Mtng Trng 135 D 135 400304 - RENTAL EXP/Equipment Rental 1,944 D 1,944 400341 - OFF SUPP/Office Supplies 715 D 715 400381 - CLOTH & O SUPP/Cloth& Pers Sup 5,946 D 5,946 400382 - CLOTH & O SUPP/Sml Tool & Inst 52,817 D 52,817 400384 - CLOTH & O SUPP/Sfty Mat & Supp 2,917 D 2,917 400385 - CLOTH & O SUPP/Bldging Mnt Sup 24,410 D 24,410 400524 - SERVICES/Bldg R/M Services 127,369 D 127,369 01232331 - Building Services
400341 - OFF SUPP/Office Supplies 8,237 D 8,237 400381 - CLOTH & O SUPP/Cloth& Pers Sup 8,085 D 8,085 400382 - CLOTH & O SUPP/Sml Tool & Inst 10,054 D 10,054 400384 - CLOTH & O SUPP/Sfty Mat & Supp 3,663 D 3,663 400385 - CLOTH & O SUPP/Bldging Mnt Sup 62,303 D 62,303 400524 - SERVICES/Bldg R/M Services 57,796 D 57,796 01232431 - Utilities
400304 - RENTAL EXP/Equipment Rental 1,401 D 1,401 400341 - OFF SUPP/Office Supplies 631 D 631 400381 - CLOTH & O SUPP/Cloth& Pers Sup 9,176 D 9,176 400382 - CLOTH & O SUPP/Sml Tool & Inst 16,045 D 16,045 400383 - CLOTH & O SUPP/Hsehold-Janitor 126,106 D 126,106 400384 - CLOTH & O SUPP/Sfty Mat & Supp 6,221 D 6,221 01232531 - Electric
400201 - PROF SVCS/Professional Svcs 18,796 D 18,796 400218 - PROF SVCS/Security Svcs 78,935 D 78,935 400242 - TRAVEL & TRNG/Mileage 399 D 399 400243 - TRAVEL & TRNG/Conf, Mtng Trng 925 D 925 400304 - RENTAL EXP/Equipment Rental 3,195 D 3,195 400341 - OFF SUPP/Office Supplies 197 D 197 400381 - CLOTH & O SUPP/Cloth& Pers Sup 4,387 D 4,387 400382 - CLOTH & O SUPP/Sml Tool & Inst 115,529 D 115,529 400384 - CLOTH & O SUPP/Sfty Mat & Supp 59,191 D 59,191 400401 - UTILITIES/Tel & Telegraph 6,080 D 6,080 400402 - UTILITIES/Electricity & Power 2,093,134 D 2,093,134 400521 - SERVICES/R & M Vandalism 218,797 D 218,797 400538 - CONTRACT SVCS/Oth Cntrctl Svcs 94,491 D 94,491 400571 - COST POOL/(ISF)-Veh Replacemnt 235,000 D 235,000 400601 - NONCAP ASST/Comp Hrdware<5K 1,021 D 1,021 400751 - DEBT SERV EXP/Principal Pymnt 216,718 D 216,718 400752 - DEBT SERV EXP/Interest Payment 33,204 D 33,204 400772 - DEBT SERV EXP/Fed Subsidy (11,807) D (11,807) 01292831 - Street Lights and Signals
400571 - COST POOL/(ISF)-Veh Replacemnt 60,000 D 60,000 400671 - CAP LEASES/Lease Pymnt Prin 431,386 D 431,386 400672 - CAP LEASES/Lease Pymnt Int 46,864 D 46,864 Subtotal Operating Cost 4,704,681$ 471,081$ 527,158$ 3,706,442$ Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
15 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-232- GF-PW-FCLTY MNT/ADM DIV
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method General Admin
Citywide Facility
Maintenance
Services
City Infrastructure
Maintenance
Disallowed Expenses
01232131 - Facilities Maintenance Admin.
400592 - COST POOL/(CON)-Admin Charges 451,553$ [1] 451,553$ -$ -$ 01232531 - Electric
400751 - DEBT SERV EXP/Principal Pymnt (216,718) [2] (216,718) 01292831 - Street Lights and Signals
400671 - CAP LEASES/Lease Pymnt Prin (431,386) [2] (431,386) Subtotal Disallowed Costs (196,551)$ 451,553$ -$ (648,104)$ DEPARTMENTAL EXPENDITURES 8,983,389$ 1,223,820$ 3,609,896$ 4,149,672$ Reallocation of Incoming Costs
First Allocation 455,310$ 4,391,059$ 5,047,640$ Unallocated Costs -$ -$ -$ Subtotal of First Allocation 455,310$ 4,391,059$ 5,047,640$ Second Allocation 1,210,826$ 563,299$ 647,527$ Unallocated Costs -$ -$ -$ Subtotal of Second Allocation 1,210,826$ 563,299$ 647,527$ TOTAL FUNCTIONAL COSTS 10,649,525$ 4,954,358$ 5,695,167$ [2] Costs unallowable per Title 2 CFR part 200.
[1] Admin charges are excluded and re-established through this CAP analysis Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
15 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-232- GF-PW-FCLTY MNT/ADM DIV First Second
Allocation Allocation Total
Departmental Expenditures $ 8,983,389 $ 8,983,389 Incoming Costs
BLDG- Building Use $ 115,851 $ - $ 115,851 EQUIP- Equipment Use - - - 0001-131- GF-CITY MNGR ADMIN DIV 24,762 4,873 29,634 0001-141- CITY CLERK ADMIN DIV 18,584 5,004 23,588 0001-151- CITY ATTRNY ADMIN DIV 33,177 10,730 43,906 0001-171- FIN-ADMN SVCS/ADMIN DIV 22,690 5,809 28,499 0001-172- FINANCE/GEN ACCTING DIV 38,155 8,846 47,001 0001-173- FIN/BDGT-OPERATING DIV 14,890 2,928 17,818 0001-174- FIN/PAYROLL DIV 13,440 3,168 16,608 0001-175- FIN-TRSY/DEBT ADMIN DIV 30,689 3,626 34,315 0001-176- FIN/ACCNTS PAYABLE DIV 17,632 16,554 34,187 0001-177- FIN/REV COLLECTION DIV 37,665 13,704 51,369 0001-178- FIN/PURCHASING DIV 15,995 3,448 19,443 0001-181- GF-HR ADMIN DIV 71,779 17,872 89,652 0001-232- GF-PW-FCLTY MNT/ADM DIV 28,808 28,808 0001-235- GF-PW/EQUIPMENT SVCS DIV 149,838 149,838 0001-261- GF-INFO TECH/ADMIN DIV 47,658 47,658 0001-262- GF-I.T./TELECOMMS DIV 63,880 63,880 0001-263- GF-IT/MAILRM & DUP DIV - - 0001-907-908- GF-NON DEPARTMENTAL 824,082 824,082 Total Incoming Costs $ 455,310 $ 1,210,826 $ 1,666,136 Total Costs to be Allocated $ 9,438,699 $ 1,210,826 $ 10,649,525

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

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Citywide Facility Maintenance Services 15.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV - 0.000% - - - 0001-141- CITY CLERK ADMIN DIV - 0.000% - - - 0001-151- CITY ATTRNY ADMIN DIV - 0.000% - - - 0001-171- FIN-ADMN SVCS/ADMIN DIV - 0.000% - - - 0001-172- FINANCE/GEN ACCTING DIV - 0.000% - - - 0001-173- FIN/BDGT-OPERATING DIV - 0.000% - - - 0001-174- FIN/PAYROLL DIV - 0.000% - - - 0001-175- FIN-TRSY/DEBT ADMIN DIV - 0.000% - - - 0001-176- FIN/ACCNTS PAYABLE DIV - 0.000% - - - 0001-177- FIN/REV COLLECTION DIV - 0.000% - - - 0001-178- FIN/PURCHASING DIV - 0.000% - - - 0001-181- GF-HR ADMIN DIV - 0.000% - - - 0001-232- GF-PW-FCLTY MNT/ADM DIV 3,000 0.656% 28,808 28,808 28,808 0001-235- GF-PW/EQUIPMENT SVCS DIV 14,000 3.062% 134,437 134,437 17,360 151,797 0001-261- GF-INFO TECH/ADMIN DIV - 0.000% - - - - 0001-262- GF-I.T./TELECOMMS DIV - 0.000% - - - - 0001-263- GF-IT/MAILRM & DUP DIV - 0.000% - - - - 0001-907-908- GF-NON DEPARTMENTAL - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR - 0.000% - - - - 0001-105- COUNCIL/CITY COUNCIL DIV - 0.000% - - - - 0001-121- POLICE COMMISSION DIV - 0.000% - - - - 0001-161- GF-PLN/PLNING ADMN DIV - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT DIV - 0.000% - - - - 0001-191- GF-POLICE ADMIN DIV 79,313 17.345% 761,616 761,616 98,348 859,964 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV - 0.000% - - - - 0001-202- GF-FIRE/SUPRESSN DIV 48,502 10.607% 465,749 465,749 60,142 525,891 0001-203- GF-FIRE PREVENTION DIV - 0.000% - - - - 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV - 0.000% - - - - 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - 0.000% - - - - 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 4,500 0.984% 43,212 43,212 5,580 48,792 0001-233- GF-PRKS&LNDSKP/PRKS DIV 9,048 1.979% 86,885 86,885 11,219 98,104 0001-234- GF-PW/STREETS/ADM DIV 8,000 1.749% 76,821 76,821 9,920 86,741 0001-237- GF-I&M/ABATEMENT SVCS DIV - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 37,470 8.194% 359,812 359,812 46,463 406,275 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 32,228 7.048% 309,475 309,475 39,963 349,437 0001-253- CM&NB/BOOKER T CTR DIV 42,245 9.238% 405,665 405,665 52,384 458,048 0001-254- GF-REC/SPCL EVENTS DIV 15,868 3.470% 152,375 152,375 19,676 172,051 0001-232- GF-PW-FCLTY MNT/ADM DIV
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
15 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-232- GF-PW-FCLTY MNT/ADM DIV
0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-256- RECREATION SVCS/AQUATICS 7,500 1.640% 72,020 72,020 9,300 81,320 0001-257- RECREATION SVCS/CONVENTION CTR 40,000 8.747% 384,107 384,107 49,600 433,706 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC - 0.000% - - - - 0001-361- GF ECON DEV/ADMINISTRATION - 0.000% - - - - 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-364- GF-ECON DEV/PUBLIC ART DIV - 0.000% - - - - 0001-369- GF-ECON DEV/REAL ESTATE DIV - 0.000% - - - - 0001-371- INTERNAL SERVICES-ADMIN - 0.000% - - - - 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 76,980 16.835% 739,213 739,213 95,455 834,668 1004- STATE ASSET SEIZURE - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMS-FIRE/OES DIV - 0.000% - - - - 1010- NR-CTY MNGR/SP-NRWR ADM DIV - 0.000% - - - - 1012- HILLTOP LMD-PARKS&LNDSCP DIV - 0.000% - - - - 1015- MRNA BAY LNDSCP & LIGHT DIV - 0.000% - - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL PROGRAM - 0.000% - - - - 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING - 0.000% - - - - 1054- PUBLIC WORKS GRANTS ADMIN - 0.000% - - - - 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- HOUSING ADMINISTRATION DIV - 0.000% - - - - 1201- CDBG - 0.000% - - - - 1202- HSNG/HOME ADMINISTRATION DIV - 0.000% - - - - 1203- NSPI-NGHBRHD STABIL PROG - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 31,585 6.907% 303,300 303,300 39,165 342,465 1207- COR-NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGENCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ - 0.000% - - - - 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 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
15 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-232- GF-PW-FCLTY MNT/ADM DIV
4001- PORT OF RICHMOND - 0.000% - - - - 4003- WASTEWATER - 0.000% - - - - 4005- MARINA - 0.000% - - - - 4006- STRMWATER-UTL/ADMIN DIV - 0.000% - - - - 4008- KCRT - CABLE TELEVIS - 0.000% - - - - 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM - 0.000% - - - - 4102- RHA-HOPE 6 ADMINISTRATION DIV - 0.000% - - - - 4201- RHA-CAPITAL ADMN DIV - 0.000% - - - - 4401- RHA-HACIENDA ADMN DIV - 0.000% - - - - 4404- RHA-NEVIN PLAZA ADMN DIV - 0.000% - - - - 4405- RHA-NYSTROM VILLAGE ADMN DIV - 0.000% - - - - 4406- RHA-RCHMD VLG ONE ADMN DIV - 0.000% - - - - 4407- RHA-RCHMD VLG TWO ADMN DIV - 0.000% - - - - 4408- RHA-RCHMD VLLG THREE ADMIN DIV - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR - 0.000% - - - - 4502- RHA-HOUSING/RAD CORP ADMIN DIV - 0.000% - - - - 5001- INSURANCE RESERVES - 0.000% - - - - 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6004- COMMISSION ON AGING DIV - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND-RPOA - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GEN PEN-NONDPT TRST - 0.000% - - - - 6051- POL&FIR-NONDPT TRST - 0.000% - - - - 6052- GARFLD-NONDPT TRST - 0.000% - - - - 6058- MARINA WS-ND SP AS - 0.000% - - - - 6059- CNTRY CLUB-ND SP AS - 0.000% - - - - 6101- SA - PRPRTY TAX DIVISION - 0.000% - - - - 6102- SA-SCCR ADMINISTRATION DIV - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB (2/3) - 0.000% - - - - 6306- SA-DS 2004A TARB HOUSING - 0.000% - - - - 6309- SA-DS 2007/10 B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS - 0.000% - - - - 6996- SA - GENERAL LNG TERM DEBT GRP - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER 7,036 1.539% 67,564 67,564 8,725 76,289 Total 457,275 100.000% $ 4,391,059 $ - $ 4,391,059 $ 563,299 $ 4,954,358 Allocation Basis: FY 22-23 Total Building Square Footage Source of Allocation: 8_Building Maintenance Square Footage_NBS Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
15 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-232- GF-PW-FCLTY MNT/ADM DIV
City Infrastructure Maintenance 15.2
Total $ - 0.000% $ - $ - $ - $ - $ - Allocation Basis: Not Allocated
Source of Allocation: N/A
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
15 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-232- GF-PW-FCLTY MNT/ADM DIV

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- GF-CITY MNGR ADMIN DIV - - - 0001-141- CITY CLERK ADMIN DIV - - - 0001-151- CITY ATTRNY ADMIN DIV - - - 0001-171- FIN-ADMN SVCS/ADMIN DIV - - - 0001-172- FINANCE/GEN ACCTING DIV - - - 0001-173- FIN/BDGT-OPERATING DIV - - - 0001-174- FIN/PAYROLL DIV - - - 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 - - - 0001-232- GF-PW-FCLTY MNT/ADM DIV 28,808 - 28,808 0001-235- GF-PW/EQUIPMENT SVCS DIV 151,797 - 151,797 0001-261- GF-INFO TECH/ADMIN DIV - - - 0001-262- GF-I.T./TELECOMMS DIV - - - 0001-263- GF-IT/MAILRM & DUP DIV - - - 0001-907-908- GF-NON DEPARTMENTAL - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR - - - 0001-105- COUNCIL/CITY COUNCIL DIV - - - 0001-121- POLICE COMMISSION DIV - - - 0001-161- GF-PLN/PLNING ADMN DIV - - - 0001-163- GF-PLN/CODE ENFORCEMENT DIV - - - 0001-191- GF-POLICE ADMIN DIV 859,964 - 859,964 0001-192- GF-POLICE-PATROL/CIB - - - 0001-193- GF-POLICE/CRIME PREVENTION - - - 0001-196- GF-POLICE/REGULATORY - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - - - 0001-199- GF-PARKING ENFORCEMENT DIV - - - 0001-201- GF-FIRE/ADMIN DIV - - - 0001-202- GF-FIRE/SUPRESSN DIV 525,891 - 525,891 0001-203- GF-FIRE PREVENTION DIV - - - 0001-204- GF-FIRE/ SUPPORT DIV - - - 0001-205- GF-FIRE/TRAINING DIV - - - 0001-206- GF-FIRE/OF. OF EMS DIV - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - - - 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - - 0001-231- GF-PW ADMIN-DIV 48,792 - 48,792 0001-233- GF-PRKS&LNDSKP/PRKS DIV 98,104 - 98,104 0001-234- GF-PW/STREETS/ADM DIV 86,741 - 86,741 0001-237- GF-I&M/ABATEMENT SVCS DIV - - - 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 406,275 - 406,275 0001-242- GF-LS/REF SVCS(S-DIV) - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV - - - 0001-251- GF-RECREATION ADM DIV 349,437 - 349,437 0001-253- CM&NB/BOOKER T CTR DIV 458,048 - 458,048 0001-254- GF-REC/SPCL EVENTS DIV 172,051 - 172,051

ALLOCATION SUMMARY
Citywide Facility
Maintenance
Services
City
Infrastructure
Maintenance Total
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
15 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-232- GF-PW-FCLTY MNT/ADM DIV

ALLOCATION SUMMARY
Citywide Facility
Maintenance
Services
City
Infrastructure
Maintenance Total
0001-255- GF-CM TRANSPORTATN OPERATIONS - - - 0001-256- RECREATION SVCS/AQUATICS 81,320 - 81,320 0001-257- RECREATION SVCS/CONVENTION CTR 433,706 - 433,706 0001-259- RECREATION SVCS/PLUNGE - - - 0001-260- RECREATION SVCS/CITIES OF SRVC - - - 0001-361- GF ECON DEV/ADMINISTRATION - - - 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL - - - 0001-364- GF-ECON DEV/PUBLIC ART DIV - - - 0001-369- GF-ECON DEV/REAL ESTATE DIV - - - 0001-371- INTERNAL SERVICES-ADMIN - - - 1001- SR-SPO/ADMIN DIV - - - 1002- GAS TAX-PW/PVMNT MAINT DIV - - - 1003- TRANSPORTATION OPERATIONS 834,668 - 834,668 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 - - - 1015- MRNA BAY LNDSCP & LIGHT DIV - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - - - 1018- RENT CONTROL PROGRAM - - - 1019- SBI RMRA CAP IMPROVEMENT - - - 1050- CR-PLANNING & BUILDING - - - 1054- PUBLIC WORKS GRANTS ADMIN - - - 1055- ENCROACHMENTS SVCS - - - 1200- HOUSING ADMINISTRATION DIV - - - 1201- CDBG - - - 1202- HSNG/HOME ADMINISTRATION DIV - - - 1203- NSPI-NGHBRHD STABIL PROG - - - 1205- EMPLOYMENT & TRAINING 342,465 - 342,465 1207- COR-NEIGHBORHOOD STAB(CITY) - - - 1208- SUCCESSOR HOUSING AGENCY - - - 1209- CAL-HOME - - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ - - - 1303- KIDS FIRST INITIATIVE - - - 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
15 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-232- GF-PW-FCLTY MNT/ADM DIV

ALLOCATION SUMMARY
Citywide Facility
Maintenance
Services
City
Infrastructure
Maintenance Total
3002- DS-99A PENS OBLIG BOND-DIV - - - 3005- DS-2009 REFNDING&CIVIC CTR DIV - - - 4001- PORT OF RICHMOND - - - 4003- WASTEWATER - - - 4005- MARINA - - - 4006- STRMWATER-UTL/ADMIN DIV - - - 4008- KCRT - CABLE TELEVIS - - - 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 - - - 4405- RHA-NYSTROM VILLAGE ADMN DIV - - - 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 - - - 5001- INSURANCE RESERVES - - - 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 - - - 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 - - - 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 76,289 - 76,289 Total $ 4,954,358 $ - $ 4,954,358 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
15 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-235- GF-PW/EQUIPMENT SVCS DIV
Distribution Percentage 100.00%
Expense Type $
Personnel
400002 - SALARIES & WAGES/Mgmt-Local 21 115,197$ S 115,197$ 400003 - SALARIES & WAGES/Local 1021 868,956 S 868,956 400031 - OVERTIME/General 9,511 S 9,511 400043 - OTHER PAY/Acting Pay - General 4,733 S 4,733 400048 - OTHER PAY/Bilingual Pay 987 S 987 400049 - OTHER PAY/Auto Allowance 3,000 S 3,000 400080 - COMP ABSENCES/WC-Maintenance 31,396 S 31,396 400103 - P-ROLL BEN/Medicare Tax-ER Shr 15,111 S 15,111 400105 - P-ROLL BEN/Health Insurance Be 275,814 S 275,814 400106 - P-ROLL BEN/Dental Insurance 20,963 S 20,963 400109 - P-ROLL BEN/Employee Assistance 239 S 239 400111 - P-ROLL BEN/Vision 2,520 S 2,520 400112 - P-ROLL BEN/Life Insurance 1,123 S 1,123 400114 - P-ROLL BEN/Long Term Disabilit 5,292 S 5,292 400116 - P-ROLL BEN/Unemployment Ins 2,697 S 2,697 400117 - P-ROLL BEN/Personal/Prof Dev 7,477 S 7,477 400121 - P-ROLL BEN/Worker Comp-Clerica 4,356 S 4,356 400122 - P-ROLL BEN/Worker Comp-Prof 7,833 S 7,833 400123 - P-ROLL BEN/Workr Comp-Maint 106,659 S 106,659 400127 - P-ROLL BEN/OPEB 27,671 S 27,671 400149 - P-ROLL BEN/PERS-Misc 128,844 S 128,844 400151 - P-ROLL BEN/PERS-Misc (UAL) 350,863 S 350,863 Subtotal Personnel Cost 1,991,241$ 1,991,241$
Operating Services & Supplies
400209 - PROF SVCS/Computer Sftwr Maint 41,237$ S 41,237$ 400261 - DUES & PUB/Membership & Dues 5,696 S 5,696 400262 - DUES & PUB/Books & Subs 635 S 635 400290 - ADM EXP/Courier-Delivery Svcs 21 S 21 400304 - RENTAL EXP/Equipment Rental 5,455 S 5,455 400322 - MISC EXP/Misc Exp 1,154 S 1,154 400341 - OFF SUPP/Office Supplies 6,011 S 6,011 400362 - RD, VEH SUPL, SERV/Veh Op Sup 238,301 S 238,301 400365 - RD, VEH SUPL, SERV/Fuel 897,123 S 897,123 400366 - RD, VEH SUPL, SERV/Oil & Lube 30,313 S 30,313 400368 - RD,VEH SUPL, SERV/ES Inventory 0 S 0 400381 - CLOTH & O SUPP/Cloth& Pers Sup 15,719 S 15,719 400382 - CLOTH & O SUPP/Sml Tool & Inst 23,786 S 23,786 400501 - EQPT SERVS/Equipment R/M Serv 202,458 S 202,458 400503 - EQPT SERVS/DC-EQUIP & PARTS 213,250 S 213,250 400504 - EQPT SERVS/Direct Chgs-Eq Svcs 107 S 107 400535 - CONTRACL SVCS/Environ Studies 3,355 S 3,355 400571 - COST POOL/(ISF)-Veh Replacemnt 50,000 S 50,000 400592 - COST POOL/(CON)-Admin Charges (313,975) S (313,975) Subtotal Operating Cost 1,420,647$ 1,420,647$

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

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-235- GF-PW/EQUIPMENT SVCS DIV
Distribution Percentage 100.00%
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide Fleet
Services
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 313,975$ [1] 313,975$ Subtotal Disallowed Costs 313,975$ 313,975$
DEPARTMENTAL EXPENDITURES 3,725,863$ 3,725,863$ Reallocation of Incoming Costs
First Allocation 275,695$ 4,001,558$
Unallocated Costs -$ -$
Subtotal of First Allocation 275,695$ 4,001,558$ Second Allocation 504,738$ 504,738$
Unallocated Costs -$ -$
Subtotal of Second Allocation 504,738$ 504,738$ TOTAL FUNCTIONAL COSTS 4,506,296$ 4,506,296$
[1] Costs not allowable per Title 2 CFR Part 200
Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
16 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-235- GF-PW/EQUIPMENT SVCS DIV First Second
Allocation Allocation Total
Departmental Expenditures $ 3,725,863 $ 3,725,863 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- GF-CITY MNGR ADMIN DIV 9,906 1,949 11,855 0001-141- CITY CLERK ADMIN DIV 7,434 2,002 9,436 0001-151- CITY ATTRNY ADMIN DIV 13,272 4,292 17,564 0001-171- FIN-ADMN SVCS/ADMIN DIV 9,608 2,460 12,068 0001-172- FINANCE/GEN ACCTING DIV 16,368 3,795 20,162 0001-173- FIN/BDGT-OPERATING DIV 6,305 1,240 7,545 0001-174- FIN/PAYROLL DIV 5,139 1,211 6,350 0001-175- FIN-TRSY/DEBT ADMIN DIV 13,552 1,601 15,153 0001-176- FIN/ACCNTS PAYABLE DIV 6,943 6,518 13,461 0001-177- FIN/REV COLLECTION DIV 16,632 6,051 22,683 0001-178- FIN/PURCHASING DIV 6,632 1,430 8,062 0001-181- GF-HR ADMIN DIV 29,468 7,333 36,800 0001-232- GF-PW-FCLTY MNT/ADM DIV 134,437 17,360 151,797 0001-235- GF-PW/EQUIPMENT SVCS DIV 57,291 57,291 0001-261- GF-INFO TECH/ADMIN DIV 26,688 26,688 0001-262- GF-I.T./TELECOMMS DIV 24,425 24,425 0001-263- GF-IT/MAILRM & DUP DIV - - 0001-907-908- GF-NON DEPARTMENTAL 339,093 339,093 Total Incoming Costs $ 275,695 $ 504,738 $ 780,433 Total Costs to be Allocated $ 4,001,558 $ 504,738 $ 4,506,296

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

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Citywide Fleet Services 16.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 4 0.441% 17,628 17,628 17,628 0001-141- CITY CLERK ADMIN DIV 4 0.441% 17,628 17,628 17,628 0001-151- CITY ATTRNY ADMIN DIV 10 1.101% 44,070 44,070 44,070 0001-171- FIN-ADMN SVCS/ADMIN DIV 5 0.551% 22,035 22,035 22,035 0001-172- FINANCE/GEN ACCTING DIV 7 0.771% 30,849 30,849 30,849 0001-173- FIN/BDGT-OPERATING DIV 2 0.220% 8,814 8,814 8,814 0001-174- FIN/PAYROLL DIV 2 0.220% 8,814 8,814 8,814 0001-175- FIN-TRSY/DEBT ADMIN DIV 1 0.110% 4,407 4,407 4,407 0001-176- FIN/ACCNTS PAYABLE DIV 4 0.441% 17,628 17,628 17,628 0001-177- FIN/REV COLLECTION DIV 13 1.432% 57,291 57,291 57,291 0001-178- FIN/PURCHASING DIV 2 0.220% 8,814 8,814 8,814 0001-181- GF-HR ADMIN DIV 14 1.542% 61,698 61,698 61,698 0001-232- GF-PW-FCLTY MNT/ADM DIV 34 3.744% 149,838 149,838 149,838 0001-235- GF-PW/EQUIPMENT SVCS DIV 13 1.432% 57,291 57,291 57,291 0001-261- GF-INFO TECH/ADMIN DIV 4 0.441% 17,628 17,628 2,546 20,174 0001-262- GF-I.T./TELECOMMS DIV 4 0.441% 17,628 17,628 2,546 20,174 0001-263- GF-IT/MAILRM & DUP DIV 1 0.110% 4,407 4,407 636 5,043 0001-907-908- GF-NON DEPARTMENTAL - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 8 0.881% 35,256 35,256 5,092 40,348 0001-105- COUNCIL/CITY COUNCIL DIV 13 1.432% 57,291 57,291 8,274 65,565 0001-121- POLICE COMMISSION DIV 1 0.110% 4,407 4,407 636 5,043 0001-161- GF-PLN/PLNING ADMN DIV - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT DIV 7 0.771% 30,849 30,849 4,455 35,304 0001-191- GF-POLICE ADMIN DIV 175 19.273% 771,225 771,225 111,386 882,611 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 1 0.110% 4,407 4,407 636 5,043 0001-196- GF-POLICE/REGULATORY 1 0.110% 4,407 4,407 636 5,043 0001-197- CAD DISPATCH SYST/COMM POL DIV 22 2.423% 96,954 96,954 14,003 110,957 0001-199- GF-PARKING ENFORCEMENT DIV 4 0.441% 17,628 17,628 2,546 20,174 0001-201- GF-FIRE/ADMIN DIV 4 0.441% 17,628 17,628 2,546 20,174 0001-202- GF-FIRE/SUPRESSN DIV 79 8.700% 348,153 348,153 50,283 398,436 0001-203- GF-FIRE PREVENTION DIV 9 0.991% 39,663 39,663 5,728 45,391 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.110% 4,407 4,407 636 5,043 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 22 2.423% 96,954 96,954 14,003 110,957 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 11 1.211% 48,477 48,477 7,001 55,478 0001-233- GF-PRKS&LNDSKP/PRKS DIV 33 3.634% 145,431 145,431 21,004 166,435 0001-234- GF-PW/STREETS/ADM DIV 28 3.084% 123,396 123,396 17,822 141,218 0001-237- GF-I&M/ABATEMENT SVCS DIV 19 2.093% 83,733 83,733 12,093 95,826 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 46 5.066% 202,722 202,722 29,279 232,001 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 10 1.101% 44,070 44,070 6,365 50,435 0001-251- GF-RECREATION ADM DIV 18 1.982% 79,326 79,326 11,457 90,783 0001-253- CM&NB/BOOKER T CTR DIV 53 5.837% 233,571 233,571 33,734 267,305 0001-254- GF-REC/SPCL EVENTS DIV 9 0.991% 39,663 39,663 5,728 45,391 0001-235- GF-PW/EQUIPMENT SVCS DIV
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
16 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-235- GF-PW/EQUIPMENT SVCS DIV
0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.220% 8,814 8,814 1,273 10,087 0001-256- RECREATION SVCS/AQUATICS 33 3.634% 145,431 145,431 21,004 166,435 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.441% 17,628 17,628 2,546 20,174 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC 1 0.110% 4,407 4,407 636 5,043 0001-361- GF ECON DEV/ADMINISTRATION 4 0.441% 17,628 17,628 2,546 20,174 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.330% 13,221 13,221 1,909 15,130 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.110% 4,407 4,407 636 5,043 0001-369- GF-ECON DEV/REAL ESTATE DIV 1 0.110% 4,407 4,407 636 5,043 0001-371- INTERNAL SERVICES-ADMIN 2 0.220% 8,814 8,814 1,273 10,087 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 4 0.441% 17,628 17,628 2,546 20,174 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% 52,884 52,884 7,638 60,522 1015- MRNA BAY LNDSCP & LIGHT DIV 10 1.101% 44,070 44,070 6,365 50,435 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL PROGRAM 17 1.872% 74,919 74,919 10,820 85,739 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 28 3.084% 123,396 123,396 17,822 141,218 1054- PUBLIC WORKS GRANTS ADMIN - 0.000% - - - - 1055- ENCROACHMENTS SVCS 6 0.661% 26,442 26,442 3,819 30,261 1200- HOUSING ADMINISTRATION DIV 2 0.220% 8,814 8,814 1,273 10,087 1201- CDBG - 0.000% - - - - 1202- HSNG/HOME ADMINISTRATION DIV - 0.000% - - - - 1203- NSPI-NGHBRHD STABIL PROG - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 18 1.982% 79,326 79,326 11,457 90,783 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% 13,221 13,221 1,909 15,130 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
16 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-235- GF-PW/EQUIPMENT SVCS DIV
4001- PORT OF RICHMOND 4 0.441% 17,628 17,628 2,546 20,174 4003- WASTEWATER 11 1.211% 48,477 48,477 7,001 55,478 4005- MARINA - 0.000% - - - - 4006- STRMWATER-UTL/ADMIN DIV - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 6 0.661% 26,442 26,442 3,819 30,261 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% 4,407 4,407 636 5,043 4405- RHA-NYSTROM VILLAGE ADMN DIV 3 0.330% 13,221 13,221 1,909 15,130 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% 22,035 22,035 3,182 25,217 4502- RHA-HOUSING/RAD CORP ADMIN DIV - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.551% 22,035 22,035 3,182 25,217 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% 17,628 17,628 2,546 20,174 6051- POL&FIR-NONDPT TRST 17 1.872% 74,919 74,919 10,820 85,739 6052- GARFLD-NONDPT TRST 1 0.110% 4,407 4,407 636 5,043 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% 8,814 8,814 1,273 10,087 Total 908 100.000% $ 4,001,558 $ - $ 4,001,558 $ 504,738 $ 4,506,296 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
16 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-235- GF-PW/EQUIPMENT SVCS DIV

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- GF-CITY MNGR ADMIN DIV 17,628 17,628 0001-141- CITY CLERK ADMIN DIV 17,628 17,628 0001-151- CITY ATTRNY ADMIN DIV 44,070 44,070 0001-171- FIN-ADMN SVCS/ADMIN DIV 22,035 22,035 0001-172- FINANCE/GEN ACCTING DIV 30,849 30,849 0001-173- FIN/BDGT-OPERATING DIV 8,814 8,814 0001-174- FIN/PAYROLL DIV 8,814 8,814 0001-175- FIN-TRSY/DEBT ADMIN DIV 4,407 4,407 0001-176- FIN/ACCNTS PAYABLE DIV 17,628 17,628 0001-177- FIN/REV COLLECTION DIV 57,291 57,291 0001-178- FIN/PURCHASING DIV 8,814 8,814 0001-181- GF-HR ADMIN DIV 61,698 61,698 0001-232- GF-PW-FCLTY MNT/ADM DIV 149,838 149,838 0001-235- GF-PW/EQUIPMENT SVCS DIV 57,291 57,291 0001-261- GF-INFO TECH/ADMIN DIV 20,174 20,174 0001-262- GF-I.T./TELECOMMS DIV 20,174 20,174 0001-263- GF-IT/MAILRM & DUP DIV 5,043 5,043 0001-907-908- GF-NON DEPARTMENTAL - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 40,348 40,348 0001-105- COUNCIL/CITY COUNCIL DIV 65,565 65,565 0001-121- POLICE COMMISSION DIV 5,043 5,043 0001-161- GF-PLN/PLNING ADMN DIV - - 0001-163- GF-PLN/CODE ENFORCEMENT DIV 35,304 35,304 0001-191- GF-POLICE ADMIN DIV 882,611 882,611 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION 5,043 5,043 0001-196- GF-POLICE/REGULATORY 5,043 5,043 0001-197- CAD DISPATCH SYST/COMM POL DIV 110,957 110,957 0001-199- GF-PARKING ENFORCEMENT DIV 20,174 20,174 0001-201- GF-FIRE/ADMIN DIV 20,174 20,174 0001-202- GF-FIRE/SUPRESSN DIV 398,436 398,436 0001-203- GF-FIRE PREVENTION DIV 45,391 45,391 0001-204- GF-FIRE/ SUPPORT DIV - - 0001-205- GF-FIRE/TRAINING DIV 5,043 5,043 0001-206- GF-FIRE/OF. OF EMS DIV - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 110,957 110,957 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV 55,478 55,478 0001-233- GF-PRKS&LNDSKP/PRKS DIV 166,435 166,435 0001-234- GF-PW/STREETS/ADM DIV 141,218 141,218 0001-237- GF-I&M/ABATEMENT SVCS DIV 95,826 95,826 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 232,001 232,001 0001-242- GF-LS/REF SVCS(S-DIV) - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 50,435 50,435 0001-251- GF-RECREATION ADM DIV 90,783 90,783 0001-253- CM&NB/BOOKER T CTR DIV 267,305 267,305 0001-254- GF-REC/SPCL EVENTS DIV 45,391 45,391

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

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-235- GF-PW/EQUIPMENT SVCS DIV

ALLOCATION SUMMARY
Citywide
Fleet
Services Total
0001-255- GF-CM TRANSPORTATN OPERATIONS 10,087 10,087 0001-256- RECREATION SVCS/AQUATICS 166,435 166,435 0001-257- RECREATION SVCS/CONVENTION CTR 20,174 20,174 0001-259- RECREATION SVCS/PLUNGE - - 0001-260- RECREATION SVCS/CITIES OF SRVC 5,043 5,043 0001-361- GF ECON DEV/ADMINISTRATION 20,174 20,174 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 15,130 15,130 0001-364- GF-ECON DEV/PUBLIC ART DIV 5,043 5,043 0001-369- GF-ECON DEV/REAL ESTATE DIV 5,043 5,043 0001-371- INTERNAL SERVICES-ADMIN 10,087 10,087 1001- SR-SPO/ADMIN DIV - - 1002- GAS TAX-PW/PVMNT MAINT DIV - - 1003- TRANSPORTATION OPERATIONS 20,174 20,174 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 60,522 60,522 1015- MRNA BAY LNDSCP & LIGHT DIV 50,435 50,435 1017- CHEVRON MODERNIZATN PROJ & CIA - - 1018- RENT CONTROL PROGRAM 85,739 85,739 1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 141,218 141,218 1054- PUBLIC WORKS GRANTS ADMIN - - 1055- ENCROACHMENTS SVCS 30,261 30,261 1200- HOUSING ADMINISTRATION DIV 10,087 10,087 1201- CDBG - -
1202- HSNG/HOME ADMINISTRATION DIV - - 1203- NSPI-NGHBRHD STABIL PROG - - 1205- EMPLOYMENT & TRAINING 90,783 90,783 1207- COR-NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGENCY - - 1209- CAL-HOME - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ - - 1303- KIDS FIRST INITIATIVE 15,130 15,130 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
16 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-235- GF-PW/EQUIPMENT SVCS DIV

ALLOCATION SUMMARY
Citywide
Fleet
Services Total
3002- DS-99A PENS OBLIG BOND-DIV - - 3005- DS-2009 REFNDING&CIVIC CTR DIV - - 4001- PORT OF RICHMOND 20,174 20,174 4003- WASTEWATER 55,478 55,478
4005- MARINA - - 4006- STRMWATER-UTL/ADMIN DIV - - 4008- KCRT - CABLE TELEVIS 30,261 30,261 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 5,043 5,043 4405- RHA-NYSTROM VILLAGE ADMN DIV 15,130 15,130 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 25,217 25,217 4502- RHA-HOUSING/RAD CORP ADMIN DIV - - 5001- INSURANCE RESERVES 25,217 25,217 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 20,174 20,174 6051- POL&FIR-NONDPT TRST 85,739 85,739 6052- GARFLD-NONDPT TRST 5,043 5,043 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 10,087 10,087
Total $ 4,506,296 $ 4,506,296
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
16 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-261- GF-INFO TECH/ADMIN DIV
Distribution Percentage 100.00%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 95,580$ S 95,580$ 400002 - SALARIES & WAGES/Mgmt-Local 21 251,453 S 251,453 400003 - SALARIES & WAGES/Local 1021 74,886 S 74,886 400049 - OTHER PAY/Auto Allowance 2,100 S 2,100 400103 - P-ROLL BEN/Medicare Tax-ER Shr 6,322 S 6,322 400105 - P-ROLL BEN/Health Insurance Be 95,610 S 95,610 400106 - P-ROLL BEN/Dental Insurance 5,683 S 5,683 400109 - P-ROLL BEN/Employee Assistance 65 S 65 400110 - P-ROLL BEN/Professional Dev-Mg 2,250 S 2,250 400111 - P-ROLL BEN/Vision 683 S 683 400112 - P-ROLL BEN/Life Insurance 1,554 S 1,554 400114 - P-ROLL BEN/Long Term Disabilit 2,190 S 2,190 400116 - P-ROLL BEN/Unemployment Ins 733 S 733 400117 - P-ROLL BEN/Personal/Prof Dev 750 S 750 400121 - P-ROLL BEN/Worker Comp-Clerica 6,612 S 6,612 400122 - P-ROLL BEN/Worker Comp-Prof 23,545 S 23,545 400127 - P-ROLL BEN/OPEB 11,436 S 11,436
400149 - P-ROLL BEN/PERS-Misc 53,041 S 53,041 400151 - P-ROLL BEN/PERS-Misc (UAL) 93,343 S 93,343 Subtotal Personnel Cost 727,836$ 727,836$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 90,200$ S 90,200$ 400208 - PROF SVCS/Computer Hdwre Maint 20,219 S 20,219 400209 - PROF SVCS/Computer Sftwr Maint 460,074 S 460,074 400231 - OFF EXP/Postage & Mailing 303 S 303 400232 - OFF EXP/Printing & Binding 365 S 365 400298 - ADM EXP/Inventory Duplicating 1,629 S 1,629 400304 - RENTAL EXP/Equipment Rental 2,753 S 2,753 400341 - OFF SUPP/Office Supplies 1,343 S 1,343 400501 - EQPT SERVS/Equipment R/M Serv 1,197 S 1,197 400502 - EQPT SERVS/Software Maint 126,715 S 126,715 400571 - COST POOL/(ISF)-Veh Replacemnt 55,000 S 55,000 400574 - COST POOL/(ISF)-Gen Liability 59,668 S 59,668 400592 - COST POOL/(CON)-Admin Charges (206,689) S (206,689) 400601 - NONCAP ASST/Comp Hrdware<5K 342,848 S 342,848 400602 - NONCAP ASST/Comp Sft<5K 7,302 S 7,302 400603 - NONCAP ASST/Other Equipt 6,585 S 6,585 400671 - CAP LEASES/Lease Pymnt Prin 135,478 S 135,478 400672 - CAP LEASES/Lease Pymnt Int 4,543 S 4,543 400702 - CAP OUTLAY/Computer Equp>5,000 318,679 S 318,679 400901 - TRANSF OUT/Ope Transf Out 282,525 S 282,525 Subtotal Operating Cost 1,710,736$ 1,710,736$

DEPARTMENTAL EXPENSE DETAIL
Spread
Method IT Administration
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
17 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-261- GF-INFO TECH/ADMIN DIV
Distribution Percentage 100.00%
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method IT Administration
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 206,689$ [1] 206,689$ 400671 - CAP LEASES/Lease Pymnt Prin (135,478) [1] (135,478) 400702 - CAP OUTLAY/Computer Equp>5,000 (318,679) [1] (318,679) 400901 - TRANSF OUT/Ope Transf Out (282,525) [1] (282,525) Subtotal Disallowed Costs (529,993)$ (529,993)$ DEPARTMENTAL EXPENDITURES 1,908,580$ 1,908,580$
Reallocation of Incoming Costs
First Allocation 253,187$ 2,161,766$
Unallocated Costs -$ -$
Subtotal of First Allocation 253,187$ 2,161,766$ Second Allocation 312,054$ 312,054$
Unallocated Costs -$ -$
Subtotal of Second Allocation 312,054$ 312,054$ TOTAL FUNCTIONAL COSTS 2,473,821$ 2,473,821$
[1] Costs unallowable per Title 2 CFR part 200.

Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
17 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-261- GF-INFO TECH/ADMIN DIV First Second
Allocation Allocation Total
Departmental Expenditures $ 1,908,580 $ 1,908,580 Incoming Costs
BLDG- Building Use $ 345 $ - $ 345 EQUIP- Equipment Use 154,238 - 154,238 0001-131- GF-CITY MNGR ADMIN DIV 3,862 760 4,622 0001-141- CITY CLERK ADMIN DIV 2,898 780 3,679 0001-151- CITY ATTRNY ADMIN DIV 13,558 4,852 18,410 0001-171- FIN-ADMN SVCS/ADMIN DIV 4,689 1,200 5,889 0001-172- FINANCE/GEN ACCTING DIV 8,037 1,863 9,900 0001-173- FIN/BDGT-OPERATING DIV 3,077 605 3,682 0001-174- FIN/PAYROLL DIV 1,581 373 1,954 0001-175- FIN-TRSY/DEBT ADMIN DIV 6,742 797 7,538 0001-176- FIN/ACCNTS PAYABLE DIV 804 755 1,559 0001-177- FIN/REV COLLECTION DIV 8,274 3,010 11,285 0001-178- FIN/PURCHASING DIV 17,555 3,784 21,339 0001-181- GF-HR ADMIN DIV 9,898 2,461 12,360 0001-232- GF-PW-FCLTY MNT/ADM DIV - - - 0001-235- GF-PW/EQUIPMENT SVCS DIV 17,628 2,546 20,174 0001-261- GF-INFO TECH/ADMIN DIV 160,131 160,131 0001-262- GF-I.T./TELECOMMS DIV 7,515 7,515 0001-263- GF-IT/MAILRM & DUP DIV 2,252 2,252 0001-907-908- GF-NON DEPARTMENTAL 118,370 118,370 Total Incoming Costs $ 253,187 $ 312,054 $ 565,241 Total Costs to be Allocated $ 2,161,766 $ 312,054 $ 2,473,821

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

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total IT Administration 17.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 6 0.529% 11,438 11,438 11,438 0001-141- CITY CLERK ADMIN DIV 9 0.794% 17,157 17,157 17,157 0001-151- CITY ATTRNY ADMIN DIV 21 1.852% 40,033 40,033 40,033 0001-171- FIN-ADMN SVCS/ADMIN DIV 5 0.441% 9,532 9,532 9,532 0001-172- FINANCE/GEN ACCTING DIV 13 1.146% 24,782 24,782 24,782 0001-173- FIN/BDGT-OPERATING DIV 6 0.529% 11,438 11,438 11,438 0001-174- FIN/PAYROLL DIV 4 0.353% 7,625 7,625 7,625 0001-175- FIN-TRSY/DEBT ADMIN DIV 4 0.353% 7,625 7,625 7,625 0001-176- FIN/ACCNTS PAYABLE DIV 5 0.441% 9,532 9,532 9,532 0001-177- FIN/REV COLLECTION DIV 10 0.882% 19,063 19,063 19,063 0001-178- FIN/PURCHASING DIV 3 0.265% 5,719 5,719 5,719 0001-181- GF-HR ADMIN DIV 27 2.381% 51,471 51,471 51,471 0001-232- GF-PW-FCLTY MNT/ADM DIV 25 2.205% 47,658 47,658 47,658 0001-235- GF-PW/EQUIPMENT SVCS DIV 14 1.235% 26,688 26,688 26,688 0001-261- GF-INFO TECH/ADMIN DIV 84 7.407% 160,131 160,131 160,131 0001-262- GF-I.T./TELECOMMS DIV - 0.000% - - - - 0001-263- GF-IT/MAILRM & DUP DIV - 0.000% - - - - 0001-907-908- GF-NON DEPARTMENTAL - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 6 0.529% 11,438 11,438 2,085 13,523 0001-105- COUNCIL/CITY COUNCIL DIV 20 1.764% 38,126 38,126 6,950 45,076 0001-121- POLICE COMMISSION DIV - 0.000% - - - - 0001-161- GF-PLN/PLNING ADMN DIV - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT DIV 17 1.499% 32,407 32,407 5,907 38,315 0001-191- GF-POLICE ADMIN DIV 205 18.078% 390,796 390,796 71,237 462,033 0001-192- GF-POLICE-PATROL/CIB 86 7.584% 163,943 163,943 29,885 193,828 0001-193- GF-POLICE/CRIME PREVENTION 4 0.353% 7,625 7,625 1,390 9,015 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV 9 0.794% 17,157 17,157 3,127 20,284 0001-201- GF-FIRE/ADMIN DIV 18 1.587% 34,314 34,314 6,255 40,569 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 13 1.146% 24,782 24,782 4,517 29,300 0001-204- GF-FIRE/ SUPPORT DIV 18 1.587% 34,314 34,314 6,255 40,569 0001-205- GF-FIRE/TRAINING DIV 4 0.353% 7,625 7,625 1,390 9,015 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 13 1.146% 24,782 24,782 4,517 29,300 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 17 1.481% 32,026 32,026 5,838 37,864 0001-233- GF-PRKS&LNDSKP/PRKS DIV 13 1.146% 24,782 24,782 4,517 29,300 0001-234- GF-PW/STREETS/ADM DIV - 0.000% - - - - 0001-237- GF-I&M/ABATEMENT SVCS DIV - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 31 2.734% 59,096 59,096 10,772 69,868 0001-242- GF-LS/REF SVCS(S-DIV) 13 1.146% 24,782 24,782 4,517 29,300 0001-243- GF-LIB&CL SVCS/LEAP DIV 25 2.205% 47,658 47,658 8,687 56,345 0001-251- GF-RECREATION ADM DIV 104 9.171% 198,257 198,257 36,140 234,397 0001-253- CM&NB/BOOKER T CTR DIV - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS DIV - 0.000% - - - - 0001-261- GF-INFO TECH/ADMIN DIV
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
17 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-261- GF-INFO TECH/ADMIN DIV
0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-256- RECREATION SVCS/AQUATICS - 0.000% - - - - 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC - 0.000% - - - - 0001-361- GF ECON DEV/ADMINISTRATION 8 0.705% 15,251 15,251 2,780 18,031 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 7 0.617% 13,344 13,344 2,432 15,777 0001-364- GF-ECON DEV/PUBLIC ART DIV 2 0.176% 3,813 3,813 695 4,508 0001-369- GF-ECON DEV/REAL ESTATE DIV 2 0.176% 3,813 3,813 695 4,508 0001-371- INTERNAL SERVICES-ADMIN - 0.000% - - - - 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 7 0.617% 13,344 13,344 2,432 15,777 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 3 0.265% 5,719 5,719 1,042 6,761 1015- MRNA BAY LNDSCP & LIGHT DIV 2 0.176% 3,813 3,813 695 4,508 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL PROGRAM 21 1.852% 40,033 40,033 7,297 47,330 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 62 5.467% 118,192 118,192 21,545 139,737 1054- PUBLIC WORKS GRANTS ADMIN - 0.000% - - - - 1055- ENCROACHMENTS SVCS 6 0.547% 11,819 11,819 2,154 13,974 1200- HOUSING ADMINISTRATION DIV 5 0.441% 9,532 9,532 1,737 11,269 1201- CDBG - 0.000% - - - - 1202- HSNG/HOME ADMINISTRATION DIV - 0.000% - - - - 1203- NSPI-NGHBRHD STABIL PROG - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 91 8.025% 173,475 173,475 31,622 205,098 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 6 0.529% 11,438 11,438 2,085 13,523 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
17 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-261- GF-INFO TECH/ADMIN DIV
4001- PORT OF RICHMOND 7 0.617% 13,344 13,344 2,432 15,777 4003- WASTEWATER 22 1.931% 41,748 41,748 7,610 49,359 4005- MARINA - 0.000% - - - - 4006- STRMWATER-UTL/ADMIN DIV 2 0.185% 4,003 4,003 730 4,733 4008- KCRT - CABLE TELEVIS 6 0.529% 11,438 11,438 2,085 13,523 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM - 0.000% - - - - 4102- RHA-HOPE 6 ADMINISTRATION DIV - 0.000% - - - - 4201- RHA-CAPITAL ADMN DIV - 0.000% - - - - 4401- RHA-HACIENDA ADMN DIV - 0.000% - - - - 4404- RHA-NEVIN PLAZA ADMN DIV - 0.000% - - - - 4405- RHA-NYSTROM VILLAGE ADMN DIV 10 0.882% 19,063 19,063 3,475 22,538 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 - 0.000% - - - - 5001- INSURANCE RESERVES 4 0.353% 7,625 7,625 1,390 9,015 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6004- COMMISSION ON AGING DIV - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND-RPOA - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GEN PEN-NONDPT TRST - 0.000% - - - - 6051- POL&FIR-NONDPT TRST - 0.000% - - - - 6052- GARFLD-NONDPT TRST - 0.000% - - - - 6058- MARINA WS-ND SP AS - 0.000% - - - - 6059- CNTRY CLUB-ND SP AS - 0.000% - - - - 6101- SA - PRPRTY TAX DIVISION - 0.000% - - - - 6102- SA-SCCR ADMINISTRATION DIV - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB (2/3) - 0.000% - - - - 6306- SA-DS 2004A TARB HOUSING - 0.000% - - - - 6309- SA-DS 2007/10 B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS - 0.000% - - - - 6996- SA - GENERAL LNG TERM DEBT GRP - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER 9 0.794% 17,157 17,157 3,127 20,284 Total 1,134 100.000% $ 2,161,766 $ - $ 2,161,766 $ 312,054 $ 2,473,821 Allocation Basis: FY 22-23 Number of IT Units per Fund/Dept.

Source of Allocation: 9 - IT_Inventory by Department - FY 22-23_NBS_05.14.24.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
17 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-261- GF-INFO TECH/ADMIN DIV

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- GF-CITY MNGR ADMIN DIV 11,438 11,438 0001-141- CITY CLERK ADMIN DIV 17,157 17,157 0001-151- CITY ATTRNY ADMIN DIV 40,033 40,033 0001-171- FIN-ADMN SVCS/ADMIN DIV 9,532 9,532 0001-172- FINANCE/GEN ACCTING DIV 24,782 24,782 0001-173- FIN/BDGT-OPERATING DIV 11,438 11,438 0001-174- FIN/PAYROLL DIV 7,625 7,625 0001-175- FIN-TRSY/DEBT ADMIN DIV 7,625 7,625 0001-176- FIN/ACCNTS PAYABLE DIV 9,532 9,532 0001-177- FIN/REV COLLECTION DIV 19,063 19,063 0001-178- FIN/PURCHASING DIV 5,719 5,719 0001-181- GF-HR ADMIN DIV 51,471 51,471 0001-232- GF-PW-FCLTY MNT/ADM DIV 47,658 47,658 0001-235- GF-PW/EQUIPMENT SVCS DIV 26,688 26,688 0001-261- GF-INFO TECH/ADMIN DIV 160,131 160,131 0001-262- GF-I.T./TELECOMMS DIV - - 0001-263- GF-IT/MAILRM & DUP DIV - - 0001-907-908- GF-NON DEPARTMENTAL - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 13,523 13,523 0001-105- COUNCIL/CITY COUNCIL DIV 45,076 45,076 0001-121- POLICE COMMISSION DIV - - 0001-161- GF-PLN/PLNING ADMN DIV - - 0001-163- GF-PLN/CODE ENFORCEMENT DIV 38,315 38,315 0001-191- GF-POLICE ADMIN DIV 462,033 462,033 0001-192- GF-POLICE-PATROL/CIB 193,828 193,828 0001-193- GF-POLICE/CRIME PREVENTION 9,015 9,015 0001-196- GF-POLICE/REGULATORY - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - - 0001-199- GF-PARKING ENFORCEMENT DIV 20,284 20,284 0001-201- GF-FIRE/ADMIN DIV 40,569 40,569 0001-202- GF-FIRE/SUPRESSN DIV - - 0001-203- GF-FIRE PREVENTION DIV 29,300 29,300 0001-204- GF-FIRE/ SUPPORT DIV 40,569 40,569 0001-205- GF-FIRE/TRAINING DIV 9,015 9,015 0001-206- GF-FIRE/OF. OF EMS DIV - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 29,300 29,300 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV 37,864 37,864 0001-233- GF-PRKS&LNDSKP/PRKS DIV 29,300 29,300 0001-234- GF-PW/STREETS/ADM DIV - - 0001-237- GF-I&M/ABATEMENT SVCS DIV - - 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 69,868 69,868 0001-242- GF-LS/REF SVCS(S-DIV) 29,300 29,300 0001-243- GF-LIB&CL SVCS/LEAP DIV 56,345 56,345 0001-251- GF-RECREATION ADM DIV 234,397 234,397 0001-253- CM&NB/BOOKER T CTR DIV - - 0001-254- GF-REC/SPCL EVENTS DIV - -

ALLOCATION SUMMARY
IT
Administration Total
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
17 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-261- GF-INFO TECH/ADMIN DIV

ALLOCATION SUMMARY
IT
Administration Total
0001-255- GF-CM TRANSPORTATN OPERATIONS - - 0001-256- RECREATION SVCS/AQUATICS - - 0001-257- RECREATION SVCS/CONVENTION CTR - - 0001-259- RECREATION SVCS/PLUNGE - - 0001-260- RECREATION SVCS/CITIES OF SRVC - - 0001-361- GF ECON DEV/ADMINISTRATION 18,031 18,031 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 15,777 15,777 0001-364- GF-ECON DEV/PUBLIC ART DIV 4,508 4,508 0001-369- GF-ECON DEV/REAL ESTATE DIV 4,508 4,508 0001-371- INTERNAL SERVICES-ADMIN - - 1001- SR-SPO/ADMIN DIV - - 1002- GAS TAX-PW/PVMNT MAINT DIV - - 1003- TRANSPORTATION OPERATIONS 15,777 15,777 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 6,761 6,761 1015- MRNA BAY LNDSCP & LIGHT DIV 4,508 4,508 1017- CHEVRON MODERNIZATN PROJ & CIA - - 1018- RENT CONTROL PROGRAM 47,330 47,330 1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 139,737 139,737 1054- PUBLIC WORKS GRANTS ADMIN - - 1055- ENCROACHMENTS SVCS 13,974 13,974 1200- HOUSING ADMINISTRATION DIV 11,269 11,269 1201- CDBG - - 1202- HSNG/HOME ADMINISTRATION DIV - - 1203- NSPI-NGHBRHD STABIL PROG - - 1205- EMPLOYMENT & TRAINING 205,098 205,098 1207- COR-NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGENCY - - 1209- CAL-HOME - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ - - 1303- KIDS FIRST INITIATIVE 13,523 13,523 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
17 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-261- GF-INFO TECH/ADMIN DIV

ALLOCATION SUMMARY
IT
Administration Total
3002- DS-99A PENS OBLIG BOND-DIV - - 3005- DS-2009 REFNDING&CIVIC CTR DIV - - 4001- PORT OF RICHMOND 15,777 15,777 4003- WASTEWATER 49,359 49,359 4005- MARINA - - 4006- STRMWATER-UTL/ADMIN DIV 4,733 4,733 4008- KCRT - CABLE TELEVIS 13,523 13,523 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 - - 4405- RHA-NYSTROM VILLAGE ADMN DIV 22,538 22,538 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 - - 5001- INSURANCE RESERVES 9,015 9,015 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 - - 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 - - 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 20,284 20,284 Total $ 2,473,821 $ 2,473,821
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
17 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-262- GF-I.T./TELECOMMS DIV
Distribution Percentage 100.00%
Expense Type $
Personnel
01262117 - GF-I.T./TELECOMMS (S-DIV)
400048 - OTHER PAY/Bilingual Pay 2,400$ S 2,400$ 400103 - P-ROLL BEN/Medicare Tax-ER Shr 35 S 35 400105 - P-ROLL BEN/Health Insurance Be 570 S 570 400106 - P-ROLL BEN/Dental Insurance 33 S 33 400109 - P-ROLL BEN/Employee Assistance 0 S 0 400111 - P-ROLL BEN/Vision 4 S 4 400114 - P-ROLL BEN/Long Term Disabilit 13 S 13 400116 - P-ROLL BEN/Unemployment Ins 4 S 4 400149 - P-ROLL BEN/PERS-Misc 302 S 302 400151 - P-ROLL BEN/PERS-Misc (UAL) 547 S 547 01262217 - GF-INFO TECH/(GIS) (S-DIV)
400151 - P-ROLL BEN/PERS-Misc (UAL) 2,222 S 2,222 01262417 - GF-INFO TECH/ERP&APP (S-DIV)
400002 - SALARIES & WAGES/Mgmt-Local 21 311,174 S 311,174 400103 - P-ROLL BEN/Medicare Tax-ER Shr 4,556 S 4,556 400105 - P-ROLL BEN/Health Insurance Be 43,646 S 43,646 400106 - P-ROLL BEN/Dental Insurance 3,990 S 3,990 400109 - P-ROLL BEN/Employee Assistance 46 S 46 400110 - P-ROLL BEN/Professional Dev-Mg 750 S 750 400111 - P-ROLL BEN/Vision 480 S 480 400112 - P-ROLL BEN/Life Insurance 1,164 S 1,164 400114 - P-ROLL BEN/Long Term Disabilit 1,632 S 1,632 400116 - P-ROLL BEN/Unemployment Ins 515 S 515 400122 - P-ROLL BEN/Worker Comp-Prof 21,134 S 21,134 400127 - P-ROLL BEN/OPEB 8,521 S 8,521 400149 - P-ROLL BEN/PERS-Misc 39,098 S 39,098 400151 - P-ROLL BEN/PERS-Misc (UAL) 66,127 S 66,127 Subtotal Personnel Cost 508,964$ 508,964$ Operating Services & Supplies
01262117 - GF-I.T./TELECOMMS (S-DIV)
400209 - PROF SVCS/Computer Sftwr Maint 11,549$ S 11,549$ 400401 - UTILITIES/Tel & Telegraph 446,128 S 446,128 400501 - EQPT SERVS/Equipment R/M Serv 40,219 S 40,219 400592 - COST POOL/(CON)-Admin Charges (178,676) S (178,676) 400601 - NONCAP ASST/Comp Hrdware<5K 2,865 S 2,865 01262217 - GF-INFO TECH/(GIS) (S-DIV)
400209 - PROF SVCS/Computer Sftwr Maint 30,176 S 30,176 400592 - COST POOL/(CON)-Admin Charges (25,508) S (25,508) 01262217 - GF-INFO TECH/(GIS) (S-DIV)
400502 - EQPT SERVS/Software Maint 580,089 S 580,089 400671 - CAP LEASES/Lease Pymnt Prin 120,000 S 120,000 Subtotal Operating Cost 1,026,842$ 1,026,842$

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

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-262- GF-I.T./TELECOMMS DIV
Distribution Percentage 100.00%
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide Telecomms
Support
Disallowed Expenses
01262117 - GF-I.T./TELECOMMS (S-DIV) -
400592 - COST POOL/(CON)-Admin Charges 178,676 [1] 178,676$ 01262217 - GF-INFO TECH/(GIS) (S-DIV) -
400592 - COST POOL/(CON)-Admin Charges 25,508 [1] 25,508 400671 - CAP LEASES/Lease Pymnt Prin (120,000) [2] (120,000) Subtotal Disallowed Costs 84,184$ 84,184$ DEPARTMENTAL EXPENDITURES 1,619,990$ 1,619,990$ Reallocation of Incoming Costs
First Allocation 85,979$ 1,705,969$
Unallocated Costs -$ -$
Subtotal of First Allocation 85,979$ 1,705,969$ Second Allocation 129,036$ 129,036$
Unallocated Costs -$ -$
Subtotal of Second Allocation 129,036$ 129,036$ TOTAL FUNCTIONAL COSTS 1,835,005$ 1,835,005$ [1] Admin charges are excluded and re-established through this CAP analysis [2] Costs unallowable per Title 2 CFR part 200.

Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
18 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-262- GF-I.T./TELECOMMS DIV First Second
Allocation Allocation Total
Departmental Expenditures $ 1,619,990 $ 1,619,990 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- GF-CITY MNGR ADMIN DIV 3,648 718 4,366 0001-141- CITY CLERK ADMIN DIV 2,738 737 3,475 0001-151- CITY ATTRNY ADMIN DIV 4,888 1,580 6,469 0001-171- FIN-ADMN SVCS/ADMIN DIV 4,234 1,084 5,318 0001-172- FINANCE/GEN ACCTING DIV 8,815 2,043 10,859 0001-173- FIN/BDGT-OPERATING DIV 2,779 546 3,325 0001-174- FIN/PAYROLL DIV 1,581 373 1,954 0001-175- FIN-TRSY/DEBT ADMIN DIV 10,191 1,204 11,395 0001-176- FIN/ACCNTS PAYABLE DIV 2,409 2,261 4,670 0001-177- FIN/REV COLLECTION DIV 12,507 4,550 17,058 0001-178- FIN/PURCHASING DIV 6,242 1,346 7,587 0001-181- GF-HR ADMIN DIV 8,318 2,071 10,389 0001-232- GF-PW-FCLTY MNT/ADM DIV - - - 0001-235- GF-PW/EQUIPMENT SVCS DIV 17,628 2,546 20,174 0001-261- GF-INFO TECH/ADMIN DIV - - - 0001-262- GF-I.T./TELECOMMS DIV 7,515 7,515 0001-263- GF-IT/MAILRM & DUP DIV - - 0001-907-908- GF-NON DEPARTMENTAL 100,461 100,461 Total Incoming Costs $ 85,979 $ 129,036 $ 215,015 Total Costs to be Allocated $ 1,705,969 $ 129,036 $ 1,835,005

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

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Citywide Telecomms Support 18.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 4 0.441% 7,515 7,515 7,515 0001-141- CITY CLERK ADMIN DIV 4 0.441% 7,515 7,515 7,515 0001-151- CITY ATTRNY ADMIN DIV 10 1.101% 18,788 18,788 18,788 0001-171- FIN-ADMN SVCS/ADMIN DIV 5 0.551% 9,394 9,394 9,394 0001-172- FINANCE/GEN ACCTING DIV 7 0.771% 13,152 13,152 13,152 0001-173- FIN/BDGT-OPERATING DIV 2 0.220% 3,758 3,758 3,758 0001-174- FIN/PAYROLL DIV 2 0.220% 3,758 3,758 3,758 0001-175- FIN-TRSY/DEBT ADMIN DIV 1 0.110% 1,879 1,879 1,879 0001-176- FIN/ACCNTS PAYABLE DIV 4 0.441% 7,515 7,515 7,515 0001-177- FIN/REV COLLECTION DIV 13 1.432% 24,425 24,425 24,425 0001-178- FIN/PURCHASING DIV 2 0.220% 3,758 3,758 3,758 0001-181- GF-HR ADMIN DIV 14 1.542% 26,303 26,303 26,303 0001-232- GF-PW-FCLTY MNT/ADM DIV 34 3.744% 63,880 63,880 63,880 0001-235- GF-PW/EQUIPMENT SVCS DIV 13 1.432% 24,425 24,425 24,425 0001-261- GF-INFO TECH/ADMIN DIV 4 0.441% 7,515 7,515 7,515 0001-262- GF-I.T./TELECOMMS DIV 4 0.441% 7,515 7,515 7,515 0001-263- GF-IT/MAILRM & DUP DIV 1 0.110% 1,879 1,879 164 2,043 0001-907-908- GF-NON DEPARTMENTAL - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 8 0.881% 15,031 15,031 1,315 16,346 0001-105- COUNCIL/CITY COUNCIL DIV 13 1.432% 24,425 24,425 2,137 26,562 0001-121- POLICE COMMISSION DIV 1 0.110% 1,879 1,879 164 2,043 0001-161- GF-PLN/PLNING ADMN DIV - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT DIV 7 0.771% 13,152 13,152 1,151 14,302 0001-191- GF-POLICE ADMIN DIV 175 19.273% 328,794 328,794 28,766 357,560 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 1 0.110% 1,879 1,879 164 2,043 0001-196- GF-POLICE/REGULATORY 1 0.110% 1,879 1,879 164 2,043 0001-197- CAD DISPATCH SYST/COMM POL DIV 22 2.423% 41,334 41,334 3,616 44,950 0001-199- GF-PARKING ENFORCEMENT DIV 4 0.441% 7,515 7,515 658 8,173 0001-201- GF-FIRE/ADMIN DIV 4 0.441% 7,515 7,515 658 8,173 0001-202- GF-FIRE/SUPRESSN DIV 79 8.700% 148,427 148,427 12,986 161,413 0001-203- GF-FIRE PREVENTION DIV 9 0.991% 16,909 16,909 1,479 18,389 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.110% 1,879 1,879 164 2,043 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 22 2.423% 41,334 41,334 3,616 44,950 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 11 1.211% 20,667 20,667 1,808 22,475 0001-233- GF-PRKS&LNDSKP/PRKS DIV 33 3.634% 62,001 62,001 5,424 67,426 0001-234- GF-PW/STREETS/ADM DIV 28 3.084% 52,607 52,607 4,603 57,210 0001-237- GF-I&M/ABATEMENT SVCS DIV 19 2.093% 35,698 35,698 3,123 38,821 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 46 5.066% 86,426 86,426 7,561 93,987 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 10 1.101% 18,788 18,788 1,644 20,432 0001-251- GF-RECREATION ADM DIV 18 1.982% 33,819 33,819 2,959 36,778 0001-253- CM&NB/BOOKER T CTR DIV 53 5.837% 99,577 99,577 8,712 108,289 0001-254- GF-REC/SPCL EVENTS DIV 9 0.991% 16,909 16,909 1,479 18,389 0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.220% 3,758 3,758 329 4,086 0001-262- GF-I.T./TELECOMMS DIV
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
18 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-262- GF-I.T./TELECOMMS DIV
0001-256- RECREATION SVCS/AQUATICS 33 3.634% 62,001 62,001 5,424 67,426 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.441% 7,515 7,515 658 8,173 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC 1 0.110% 1,879 1,879 164 2,043 0001-361- GF ECON DEV/ADMINISTRATION 4 0.441% 7,515 7,515 658 8,173 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.330% 5,636 5,636 493 6,130 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.110% 1,879 1,879 164 2,043 0001-369- GF-ECON DEV/REAL ESTATE DIV 1 0.110% 1,879 1,879 164 2,043 0001-371- INTERNAL SERVICES-ADMIN 2 0.220% 3,758 3,758 329 4,086 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 4 0.441% 7,515 7,515 658 8,173 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% 22,546 22,546 1,973 24,518 1015- MRNA BAY LNDSCP & LIGHT DIV 10 1.101% 18,788 18,788 1,644 20,432 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL PROGRAM 17 1.872% 31,940 31,940 2,794 34,734 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 28 3.084% 52,607 52,607 4,603 57,210 1054- PUBLIC WORKS GRANTS ADMIN - 0.000% - - - - 1055- ENCROACHMENTS SVCS 6 0.661% 11,273 11,273 986 12,259 1200- HOUSING ADMINISTRATION DIV 2 0.220% 3,758 3,758 329 4,086 1201- CDBG - 0.000% - - - - 1202- HSNG/HOME ADMINISTRATION DIV - 0.000% - - - - 1203- NSPI-NGHBRHD STABIL PROG - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 18 1.982% 33,819 33,819 2,959 36,778 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% 5,636 5,636 493 6,130 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% - - - - 4001- PORT OF RICHMOND 4 0.441% 7,515 7,515 658 8,173 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
18 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-262- GF-I.T./TELECOMMS DIV
4003- WASTEWATER 11 1.211% 20,667 20,667 1,808 22,475 4005- MARINA - 0.000% - - - - 4006- STRMWATER-UTL/ADMIN DIV - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 6 0.661% 11,273 11,273 986 12,259 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% 1,879 1,879 164 2,043 4405- RHA-NYSTROM VILLAGE ADMN DIV 3 0.330% 5,636 5,636 493 6,130 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% 9,394 9,394 822 10,216 4502- RHA-HOUSING/RAD CORP ADMIN DIV - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.551% 9,394 9,394 822 10,216 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% 7,515 7,515 658 8,173 6051- POL&FIR-NONDPT TRST 17 1.872% 31,940 31,940 2,794 34,734 6052- GARFLD-NONDPT TRST 1 0.110% 1,879 1,879 164 2,043 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% 3,758 3,758 329 4,086 Total 908 100.000% $ 1,705,969 $ - $ 1,705,969 $ 129,036 $ 1,835,005 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
18 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-262- GF-I.T./TELECOMMS DIV

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- GF-CITY MNGR ADMIN DIV 7,515 7,515 0001-141- CITY CLERK ADMIN DIV 7,515 7,515 0001-151- CITY ATTRNY ADMIN DIV 18,788 18,788 0001-171- FIN-ADMN SVCS/ADMIN DIV 9,394 9,394 0001-172- FINANCE/GEN ACCTING DIV 13,152 13,152 0001-173- FIN/BDGT-OPERATING DIV 3,758 3,758 0001-174- FIN/PAYROLL DIV 3,758 3,758 0001-175- FIN-TRSY/DEBT ADMIN DIV 1,879 1,879 0001-176- FIN/ACCNTS PAYABLE DIV 7,515 7,515 0001-177- FIN/REV COLLECTION DIV 24,425 24,425 0001-178- FIN/PURCHASING DIV 3,758 3,758 0001-181- GF-HR ADMIN DIV 26,303 26,303 0001-232- GF-PW-FCLTY MNT/ADM DIV 63,880 63,880 0001-235- GF-PW/EQUIPMENT SVCS DIV 24,425 24,425 0001-261- GF-INFO TECH/ADMIN DIV 7,515 7,515 0001-262- GF-I.T./TELECOMMS DIV 7,515 7,515 0001-263- GF-IT/MAILRM & DUP DIV 2,043 2,043 0001-907-908- GF-NON DEPARTMENTAL - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 16,346 16,346 0001-105- COUNCIL/CITY COUNCIL DIV 26,562 26,562 0001-121- POLICE COMMISSION DIV 2,043 2,043 0001-161- GF-PLN/PLNING ADMN DIV - - 0001-163- GF-PLN/CODE ENFORCEMENT DIV 14,302 14,302 0001-191- GF-POLICE ADMIN DIV 357,560 357,560 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION 2,043 2,043 0001-196- GF-POLICE/REGULATORY 2,043 2,043 0001-197- CAD DISPATCH SYST/COMM POL DIV 44,950 44,950 0001-199- GF-PARKING ENFORCEMENT DIV 8,173 8,173 0001-201- GF-FIRE/ADMIN DIV 8,173 8,173 0001-202- GF-FIRE/SUPRESSN DIV 161,413 161,413 0001-203- GF-FIRE PREVENTION DIV 18,389 18,389 0001-204- GF-FIRE/ SUPPORT DIV - - 0001-205- GF-FIRE/TRAINING DIV 2,043 2,043 0001-206- GF-FIRE/OF. OF EMS DIV - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 44,950 44,950 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV 22,475 22,475 0001-233- GF-PRKS&LNDSKP/PRKS DIV 67,426 67,426 0001-234- GF-PW/STREETS/ADM DIV 57,210 57,210 0001-237- GF-I&M/ABATEMENT SVCS DIV 38,821 38,821 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 93,987 93,987 0001-242- GF-LS/REF SVCS(S-DIV) - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 20,432 20,432 0001-251- GF-RECREATION ADM DIV 36,778 36,778 0001-253- CM&NB/BOOKER T CTR DIV 108,289 108,289 0001-254- GF-REC/SPCL EVENTS DIV 18,389 18,389

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

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-262- GF-I.T./TELECOMMS DIV

ALLOCATION SUMMARY
Citywide
Telecomms
Support Total
0001-255- GF-CM TRANSPORTATN OPERATIONS 4,086 4,086 0001-256- RECREATION SVCS/AQUATICS 67,426 67,426 0001-257- RECREATION SVCS/CONVENTION CTR 8,173 8,173 0001-259- RECREATION SVCS/PLUNGE - - 0001-260- RECREATION SVCS/CITIES OF SRVC 2,043 2,043 0001-361- GF ECON DEV/ADMINISTRATION 8,173 8,173 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 6,130 6,130 0001-364- GF-ECON DEV/PUBLIC ART DIV 2,043 2,043 0001-369- GF-ECON DEV/REAL ESTATE DIV 2,043 2,043 0001-371- INTERNAL SERVICES-ADMIN 4,086 4,086 1001- SR-SPO/ADMIN DIV - - 1002- GAS TAX-PW/PVMNT MAINT DIV - - 1003- TRANSPORTATION OPERATIONS 8,173 8,173 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 24,518 24,518 1015- MRNA BAY LNDSCP & LIGHT DIV 20,432 20,432 1017- CHEVRON MODERNIZATN PROJ & CIA - - 1018- RENT CONTROL PROGRAM 34,734 34,734 1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 57,210 57,210 1054- PUBLIC WORKS GRANTS ADMIN - - 1055- ENCROACHMENTS SVCS 12,259 12,259 1200- HOUSING ADMINISTRATION DIV 4,086 4,086 1201- CDBG - - 1202- HSNG/HOME ADMINISTRATION DIV - - 1203- NSPI-NGHBRHD STABIL PROG - - 1205- EMPLOYMENT & TRAINING 36,778 36,778 1207- COR-NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGENCY - - 1209- CAL-HOME - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ - - 1303- KIDS FIRST INITIATIVE 6,130 6,130 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
18 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-262- GF-I.T./TELECOMMS DIV

ALLOCATION SUMMARY
Citywide
Telecomms
Support Total
3002- DS-99A PENS OBLIG BOND-DIV - - 3005- DS-2009 REFNDING&CIVIC CTR DIV - - 4001- PORT OF RICHMOND 8,173 8,173 4003- WASTEWATER 22,475 22,475 4005- MARINA - - 4006- STRMWATER-UTL/ADMIN DIV - - 4008- KCRT - CABLE TELEVIS 12,259 12,259 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 2,043 2,043 4405- RHA-NYSTROM VILLAGE ADMN DIV 6,130 6,130 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 10,216 10,216 4502- RHA-HOUSING/RAD CORP ADMIN DIV - - 5001- INSURANCE RESERVES 10,216 10,216 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 8,173 8,173 6051- POL&FIR-NONDPT TRST 34,734 34,734 6052- GARFLD-NONDPT TRST 2,043 2,043 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 4,086 4,086 Total $ 1,835,005 $ 1,835,005
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
18 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-263- GF-IT/MAILRM & DUP DIV
Distribution Percentage 100.00%
Expense Type $
Personnel
400003 - SALARIES & WAGES/Local 1021 53,178$ S 53,178$ 400050 - OTHER PAY/Medical- in Lieu of 2,400 S 2,400 400103 - P-ROLL BEN/Medicare Tax-ER Shr 809 S 809 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 278 S 278 400116 - P-ROLL BEN/Unemployment Ins 207 S 207 400117 - P-ROLL BEN/Personal/Prof Dev 234 S 234 400121 - P-ROLL BEN/Worker Comp-Clerica 4,696 S 4,696 400127 - P-ROLL BEN/OPEB 1,447 S 1,447
400149 - P-ROLL BEN/PERS-Misc 6,690 S 6,690 400151 - P-ROLL BEN/PERS-Misc (UAL) 26,669 S 26,669 Subtotal Personnel Cost 98,485$ 98,485$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 1,544$ S 1,544 400231 - OFF EXP/Postage & Mailing 11 S 11 400232 - OFF EXP/Printing & Binding 4,368 S 4,368 400233 - OFF EXP/Copying & Duplicating 19,941 S 19,941 400304 - RENTAL EXP/Equipment Rental 26,682 S 26,682 400341 - OFF SUPP/Office Supplies 801 S 801 400392 - TAXES/Sales Tax 3,127 S 3,127
Subtotal Operating Cost 56,474$ 56,474$
Disallowed Expenses
Subtotal Disallowed Costs -$ -$
DEPARTMENTAL EXPENDITURES 154,959$ 154,959$
Reallocation of Incoming Costs
First Allocation 15,573$ 170,532$
Unallocated Costs -$ -$
Subtotal of First Allocation 15,573$ 170,532$ Second Allocation 24,204$ 24,204$
Unallocated Costs -$ -$
Subtotal of Second Allocation 24,204$ 24,204$ TOTAL FUNCTIONAL COSTS 194,736$ 194,736$

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Mailroom/Dupl.

Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
19 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-263- GF-IT/MAILRM & DUP DIV First Second
Allocation Allocation Total
Departmental Expenditures $ 154,959 $ 154,959 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- GF-CITY MNGR ADMIN DIV 605 119 724 0001-141- CITY CLERK ADMIN DIV 454 122 576 0001-151- CITY ATTRNY ADMIN DIV 811 262 1,073 0001-171- FIN-ADMN SVCS/ADMIN DIV 405 104 509 0001-172- FINANCE/GEN ACCTING DIV 788 183 970 0001-173- FIN/BDGT-OPERATING DIV 266 52 318 0001-174- FIN/PAYROLL DIV 395 93 488 0001-175- FIN-TRSY/DEBT ADMIN DIV 828 98 926 0001-176- FIN/ACCNTS PAYABLE DIV 286 269 555 0001-177- FIN/REV COLLECTION DIV 1,017 370 1,387 0001-178- FIN/PURCHASING DIV 1,560 336 1,897 0001-181- GF-HR ADMIN DIV 1,872 467 2,338 0001-232- GF-PW-FCLTY MNT/ADM DIV - - - 0001-235- GF-PW/EQUIPMENT SVCS DIV 4,407 636 5,043 0001-261- GF-INFO TECH/ADMIN DIV - - - 0001-262- GF-I.T./TELECOMMS DIV 1,879 164 2,043 0001-263- GF-IT/MAILRM & DUP DIV - - 0001-907-908- GF-NON DEPARTMENTAL 20,928 20,928 Total Incoming Costs $ 15,573 $ 24,204 $ 39,777 Total Costs to be Allocated $ 170,532 $ 24,204 $ 194,736

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

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Citywide Mailroom/Dupl. 19.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 640 2.313% 3,944 3,944 3,944 0001-141- CITY CLERK ADMIN DIV 2,109 7.623% 12,999 12,999 12,999 0001-151- CITY ATTRNY ADMIN DIV 97 0.349% 596 596 596 0001-171- FIN-ADMN SVCS/ADMIN DIV 3,087 11.154% 19,021 19,021 19,021 0001-172- FINANCE/GEN ACCTING DIV - 0.000% - - - 0001-173- FIN/BDGT-OPERATING DIV 39 0.140% 238 238 238 0001-174- FIN/PAYROLL DIV - 0.000% - - - 0001-175- FIN-TRSY/DEBT ADMIN DIV - 0.000% - - - 0001-176- FIN/ACCNTS PAYABLE DIV - 0.000% - - - 0001-177- FIN/REV COLLECTION DIV - 0.000% - - - 0001-178- FIN/PURCHASING DIV - 0.000% - - - 0001-181- GF-HR ADMIN DIV 1,478 5.342% 9,109 9,109 9,109 0001-232- GF-PW-FCLTY MNT/ADM DIV - 0.000% - - - 0001-235- GF-PW/EQUIPMENT SVCS DIV - 0.000% - - - 0001-261- GF-INFO TECH/ADMIN DIV 365 1.320% 2,252 2,252 2,252 0001-262- GF-I.T./TELECOMMS DIV - 0.000% - - - 0001-263- GF-IT/MAILRM & DUP DIV - 0.000% - - - 0001-907-908- GF-NON DEPARTMENTAL - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 200 0.724% 1,235 1,235 244 1,480 0001-105- COUNCIL/CITY COUNCIL DIV 86 0.311% 531 531 105 636 0001-121- POLICE COMMISSION DIV 57 0.206% 351 351 69 421 0001-161- GF-PLN/PLNING ADMN DIV - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT DIV - 0.000% - - - - 0001-191- GF-POLICE ADMIN DIV - 0.000% - - - - 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV - 0.000% - - - - 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 1,101 3.980% 6,787 6,787 1,342 8,129 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV - 0.000% - - - - 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - 0.000% - - - - 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 124 0.447% 763 763 151 914 0001-233- GF-PRKS&LNDSKP/PRKS DIV - 0.000% - - - - 0001-234- GF-PW/STREETS/ADM DIV - 0.000% - - - - 0001-237- GF-I&M/ABATEMENT SVCS DIV 3,948 14.266% 24,327 24,327 4,812 29,139 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 368 1.330% 2,268 2,268 449 2,717 0001-242- GF-LS/REF SVCS(S-DIV) 347 1.256% 2,141 2,141 423 2,565 0001-243- GF-LIB&CL SVCS/LEAP DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV - 0.000% - - - - 0001-253- CM&NB/BOOKER T CTR DIV 186 0.671% 1,143 1,143 226 1,370 0001-254- GF-REC/SPCL EVENTS DIV 176 0.636% 1,085 1,085 215 1,299 0001-263- GF-IT/MAILRM & DUP DIV
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
19 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-263- GF-IT/MAILRM & DUP DIV
0001-255- GF-CM TRANSPORTATN OPERATIONS 478 1.726% 2,944 2,944 582 3,526 0001-256- RECREATION SVCS/AQUATICS 87 0.314% 536 536 106 642 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE 109 0.392% 669 669 132 801 0001-260- RECREATION SVCS/CITIES OF SRVC 2,788 10.075% 17,182 17,182 3,398 20,580 0001-361- GF ECON DEV/ADMINISTRATION 146 0.526% 898 898 178 1,075 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 812 2.935% 5,005 5,005 990 5,995 0001-364- GF-ECON DEV/PUBLIC ART DIV 4 0.013% 23 23 5 28 0001-369- GF-ECON DEV/REAL ESTATE DIV - 0.000% - - - - 0001-371- INTERNAL SERVICES-ADMIN - 0.000% - - - - 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS - 0.000% - - - - 1004- STATE ASSET SEIZURE - 0.000% - - - - 1005- LIBRARY FUND 2,255 8.149% 13,897 13,897 2,749 16,645 1006- OUTSIDE FUNDED SVCS - GRANTS 242 0.876% 1,493 1,493 295 1,788 1007- EMS-FIRE/OES DIV - 0.000% - - - - 1010- NR-CTY MNGR/SP-NRWR ADM DIV 938 3.389% 5,779 5,779 1,143 6,922 1012- HILLTOP LMD-PARKS&LNDSCP DIV - 0.000% - - - - 1015- MRNA BAY LNDSCP & LIGHT DIV - 0.000% - - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL PROGRAM 2,394 8.649% 14,750 14,750 2,917 17,667 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 1,870 6.757% 11,524 11,524 2,279 13,803 1054- PUBLIC WORKS GRANTS ADMIN - 0.000% - - - - 1055- ENCROACHMENTS SVCS 7 0.027% 46 46 9 55 1200- HOUSING ADMINISTRATION DIV - 0.000% - - - - 1201- CDBG - 0.000% - - - - 1202- HSNG/HOME ADMINISTRATION DIV - 0.000% - - - - 1203- NSPI-NGHBRHD STABIL PROG - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 66 0.238% 406 406 80 486 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 74 0.267% 455 455 90 545 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
19 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-263- GF-IT/MAILRM & DUP DIV
4001- PORT OF RICHMOND - 0.000% - - - - 4003- WASTEWATER 12 0.043% 73 73 14 87 4005- MARINA - 0.000% - - - - 4006- STRMWATER-UTL/ADMIN DIV - 0.000% - - - - 4008- KCRT - CABLE TELEVIS - 0.000% - - - - 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM 20 0.074% 126 126 25 151 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 56 0.202% 344 344 68 412 4405- RHA-NYSTROM VILLAGE ADMN DIV 104 0.376% 642 642 127 769 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 - 0.000% - - - - 5001- INSURANCE RESERVES - 0.000% - - - - 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6004- COMMISSION ON AGING DIV 697 2.518% 4,293 4,293 849 5,142 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT 107 0.386% 658 658 130 788 6047- CERTBT PLAN FUND-RPOA - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GEN PEN-NONDPT TRST - 0.000% - - - - 6051- POL&FIR-NONDPT TRST - 0.000% - - - - 6052- GARFLD-NONDPT TRST - 0.000% - - - - 6058- MARINA WS-ND SP AS - 0.000% - - - - 6059- CNTRY CLUB-ND SP AS - 0.000% - - - - 6101- SA - PRPRTY TAX DIVISION - 0.000% - - - - 6102- SA-SCCR ADMINISTRATION DIV - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB (2/3) - 0.000% - - - - 6306- SA-DS 2004A TARB HOUSING - 0.000% - - - - 6309- SA-DS 2007/10 B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS - 0.000% - - - - 6996- SA - GENERAL LNG TERM DEBT GRP - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER - 0.000% - - - - Total $ 27,673 100.000% $ 170,532 $ - $ 170,532 $ 24,204 $ 194,736 Allocation Basis: FY 22-23 IT/Mailrm & Dup Costs
Source of Allocation: 10 - IT_Copy Charges - FY22-23_NBS.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
19 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-263- GF-IT/MAILRM & DUP DIV

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- GF-CITY MNGR ADMIN DIV 3,944 3,944 0001-141- CITY CLERK ADMIN DIV 12,999 12,999 0001-151- CITY ATTRNY ADMIN DIV 596 596 0001-171- FIN-ADMN SVCS/ADMIN DIV 19,021 19,021 0001-172- FINANCE/GEN ACCTING DIV - - 0001-173- FIN/BDGT-OPERATING DIV 238 238 0001-174- FIN/PAYROLL DIV - - 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 9,109 9,109 0001-232- GF-PW-FCLTY MNT/ADM DIV - - 0001-235- GF-PW/EQUIPMENT SVCS DIV - - 0001-261- GF-INFO TECH/ADMIN DIV 2,252 2,252 0001-262- GF-I.T./TELECOMMS DIV - - 0001-263- GF-IT/MAILRM & DUP DIV - - 0001-907-908- GF-NON DEPARTMENTAL - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 1,480 1,480 0001-105- COUNCIL/CITY COUNCIL DIV 636 636 0001-121- POLICE COMMISSION DIV 421 421 0001-161- GF-PLN/PLNING ADMN DIV - - 0001-163- GF-PLN/CODE ENFORCEMENT DIV - - 0001-191- GF-POLICE ADMIN DIV - - 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION - - 0001-196- GF-POLICE/REGULATORY - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - - 0001-199- GF-PARKING ENFORCEMENT DIV - - 0001-201- GF-FIRE/ADMIN DIV - - 0001-202- GF-FIRE/SUPRESSN DIV - - 0001-203- GF-FIRE PREVENTION DIV 8,129 8,129 0001-204- GF-FIRE/ SUPPORT DIV - - 0001-205- GF-FIRE/TRAINING DIV - - 0001-206- GF-FIRE/OF. OF EMS DIV - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - - 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV 914 914 0001-233- GF-PRKS&LNDSKP/PRKS DIV - - 0001-234- GF-PW/STREETS/ADM DIV - - 0001-237- GF-I&M/ABATEMENT SVCS DIV 29,139 29,139 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 2,717 2,717 0001-242- GF-LS/REF SVCS(S-DIV) 2,565 2,565 0001-243- GF-LIB&CL SVCS/LEAP DIV - - 0001-251- GF-RECREATION ADM DIV - - 0001-253- CM&NB/BOOKER T CTR DIV 1,370 1,370 0001-254- GF-REC/SPCL EVENTS DIV 1,299 1,299

ALLOCATION SUMMARY
Citywide
Mailroom/Dupl. Total
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
19 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-263- GF-IT/MAILRM & DUP DIV

ALLOCATION SUMMARY
Citywide
Mailroom/Dupl. Total
0001-255- GF-CM TRANSPORTATN OPERATIONS 3,526 3,526 0001-256- RECREATION SVCS/AQUATICS 642 642 0001-257- RECREATION SVCS/CONVENTION CTR - - 0001-259- RECREATION SVCS/PLUNGE 801 801 0001-260- RECREATION SVCS/CITIES OF SRVC 20,580 20,580 0001-361- GF ECON DEV/ADMINISTRATION 1,075 1,075 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 5,995 5,995 0001-364- GF-ECON DEV/PUBLIC ART DIV 28 28 0001-369- GF-ECON DEV/REAL ESTATE DIV - - 0001-371- INTERNAL SERVICES-ADMIN - - 1001- SR-SPO/ADMIN DIV - - 1002- GAS TAX-PW/PVMNT MAINT DIV - - 1003- TRANSPORTATION OPERATIONS - - 1004- STATE ASSET SEIZURE - - 1005- LIBRARY FUND 16,645 16,645 1006- OUTSIDE FUNDED SVCS - GRANTS 1,788 1,788 1007- EMS-FIRE/OES DIV - - 1010- NR-CTY MNGR/SP-NRWR ADM DIV 6,922 6,922 1012- HILLTOP LMD-PARKS&LNDSCP DIV - - 1015- MRNA BAY LNDSCP & LIGHT DIV - - 1017- CHEVRON MODERNIZATN PROJ & CIA - - 1018- RENT CONTROL PROGRAM 17,667 17,667 1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 13,803 13,803 1054- PUBLIC WORKS GRANTS ADMIN - - 1055- ENCROACHMENTS SVCS 55 55 1200- HOUSING ADMINISTRATION DIV - - 1201- CDBG - - 1202- HSNG/HOME ADMINISTRATION DIV - - 1203- NSPI-NGHBRHD STABIL PROG - - 1205- EMPLOYMENT & TRAINING 486 486 1207- COR-NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGENCY - - 1209- CAL-HOME - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ - - 1303- KIDS FIRST INITIATIVE 545 545 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
19 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-263- GF-IT/MAILRM & DUP DIV

ALLOCATION SUMMARY
Citywide
Mailroom/Dupl. Total
3002- DS-99A PENS OBLIG BOND-DIV - - 3005- DS-2009 REFNDING&CIVIC CTR DIV - - 4001- PORT OF RICHMOND - - 4003- WASTEWATER 87 87 4005- MARINA - - 4006- STRMWATER-UTL/ADMIN DIV - - 4008- KCRT - CABLE TELEVIS - - 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM 151 151 4102- RHA-HOPE 6 ADMINISTRATION DIV - - 4201- RHA-CAPITAL ADMN DIV - - 4401- RHA-HACIENDA ADMN DIV - - 4404- RHA-NEVIN PLAZA ADMN DIV 412 412 4405- RHA-NYSTROM VILLAGE ADMN DIV 769 769 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 - - 5001- INSURANCE RESERVES - - 5003- EQUIPMENT SERVICES - - 5008- COMPENSATED ABSENCES - - 6004- COMMISSION ON AGING DIV 5,142 5,142 6005- SEAVER GALLERY TRUST FUND - - 6007- SENIOR TRUST DEPOSIT 788 788 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 - - 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 - - Total $ 194,736 $ 194,736
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
19 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-907-908- GF-NON DEPARTMENTAL
Expense Type
Personnel
400011 - COMP ABSENCES/Vacation Leave 2,600,000$ D 2,600,000$ -$ -$ -$ 400104 - P-ROLL BEN/PERS Benefits 19,123 D 19,123 - - - 400109 - P-ROLL BEN/Employee Assistance (1,029) D (1,029) - - - 400127 - P-ROLL BEN/OPEB 6,102,459 D 6,102,459 - - - Subtotal Personnel Cost 8,720,553$ 8,720,553$ -$ -$ -$ Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs (6,769)$ D -$ (6,769)$ -$ -$ 400206 - PROF SVCS/Legal Serv Cost 34,116 D - 34,116 - - 400211 - PROF SVCS/Asmt Collection Fee 288 D - 288 - - 400218 - PROF SVCS/Security Svcs 846,026 D - - - 846,026 400243 - TRAVEL & TRNG/Conf, Mtng Trng 200 D - 200 - - 400261 - DUES & PUB/Membership & Dues 112,798 D - 112,798 - - 400281 - ADM EXP/Bank Fees 181,931 D - 181,931 - - 400297 - ADM EXP/Inventory Postage 1 D - 1 - - 400301 - RENTAL EXP/Rental Expenses 141,616 D - 141,616 - - 400304 - RENTAL EXP/Equipment Rental 2,239 D - 2,239 - - 400322 - MISC EXP/Misc Exp 292,772 D - 292,772 - - 400323 - MISC EXP/Bad Debts (282,158) D - (282,158) - - 400336 - MISC EXP/Settlement-Judgement 71,660 D - 71,660 - - 400391 - TAXES/Property Tax 85,798 D - 85,798 - - 400537 - CONTRACL SVCS/Grounds R/M Ser 53,574 D - 53,574 - - 400591 - COST POOL/(IND)Civic Ctr Alloc 4,179,233 D - - 4,179,233 - 400592 - COST POOL/(CON)-Admin Charges (539,608) D - (539,608) - - 400901 - TRANSF OUT/Operating Trans Out 16,376,854 D - 16,376,854 - - 400902 - TRANSF OUT/For Debt Service 1,418,372 D - 1,418,372 - - 400903 - TRANSF OUT/For Cap Projs 358,160 D - 358,160 - - 400903 - TRANSF OUT/For Capital Project 15,000,000 D - 15,000,000 - - 400904 - TRANSF OUT/From Gen Fund 12,330 D - 12,330 - - 400904 - TRANSF OUT/To General Fund 184,398 D - 184,398 - - Subtotal Operating Cost 38,523,830$ -$ 33,498,571$ 4,179,233$ 846,026$ $ Civic Center Rent
Allocation
Civic
Center/Plaza
Security Services
Spread
Method
Compensated
Leave & Retiree
Benefits
Citywide Support
Services

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

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-907-908- GF-NON DEPARTMENTAL
Expense Type
$ Civic Center Rent
Allocation
Civic
Center/Plaza
Security Services
Spread
Method
Compensated
Leave & Retiree
Benefits
Citywide Support
Services

DEPARTMENTAL EXPENSE DETAIL
Disallowed Expenses
400206 - PROF SVCS/Legal Serv Cost (34,116)$ [1] -$ (34,116)$ -$ -$ 400323 - MISC EXP/Bad Debts 282,158 [1] - 282,158 - - 400592 - COST POOL/(CON)-Admin Charges 539,608 [2] - 539,608 - - 400901 - TRANSF OUT/Operating Trans Out (16,376,854) [1,3] - (14,902,937) (1,473,917) - 400902 - TRANSF OUT/For Debt Service (1,418,372) [1] - (1,418,372) - - 400903 - TRANSF OUT/For Cap Projs (358,160) [1] - (358,160) - - 400903 - TRANSF OUT/For Capital Project (15,000,000) [1] - (15,000,000) - 400904 - TRANSF OUT/From Gen Fund (12,330) [1] - (12,330) - - 400904 - TRANSF OUT/To General Fund (184,398) [1] - (184,398) - - Subtotal Disallowed Costs (32,562,462)$ -$ (31,088,546)$ (1,473,917)$ -$ DEPARTMENTAL EXPENDITURES 14,681,921$ 8,720,553$ 2,410,026$ 2,705,316$ 846,026$ Reallocation of Incoming Costs
First Allocation 394,230$ 8,954,712$ 2,474,738$ 2,777,958$ 868,743$ Unallocated Costs -$ -$ -$ -$ -$ Subtotal of First Allocation 394,230$ 8,954,712$ 2,474,738$ 2,777,958$ 868,743$ Second Allocation 1,256,903$ 746,557$ 206,320$ 231,599$ 72,427$ Unallocated Costs -$ -$ -$ -$ -$ Subtotal of Second Allocation 1,256,903$ 746,557$ 206,320$ 231,599$ 72,427$ TOTAL FUNCTIONAL COSTS 16,333,055$ 9,701,269$ 2,681,058$ 3,009,557$ 941,170$ [1] Costs not allowable per Title 2 CFR part 200
[2] Admin charges are excluded and re-stablished through this CAP analysis Notes
[3] Financing costs(including interest) associated with acquisition/construction of the Civic Center/Plaza are allowable. Principal portion of debt service payment is excluded as a capital cost. Inclusion of interest expense assumes this meets the condition that this expenditure is not interest on borrowed capital.

Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
20 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-907-908- GF-NON DEPARTMENTAL First Second
Allocation Allocation Total
Departmental Expenditures $ 14,681,921 $ 14,681,921
Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- GF-CITY MNGR ADMIN DIV 18,853 3,707 22,560 0001-141- CITY CLERK ADMIN DIV 14,149 3,804 17,953 0001-151- CITY ATTRNY ADMIN DIV 25,260 8,157 33,417 0001-171- FIN-ADMN SVCS/ADMIN DIV 40,124 10,272 50,396 0001-172- FINANCE/GEN ACCTING DIV 60,578 14,046 74,624 0001-173- FIN/BDGT-OPERATING DIV 26,331 5,177 31,508 0001-174- FIN/PAYROLL DIV - - - 0001-175- FIN-TRSY/DEBT ADMIN DIV 36,120 4,268 40,387 0001-176- FIN/ACCNTS PAYABLE DIV 22,170 20,814 42,984 0001-177- FIN/REV COLLECTION DIV 44,330 16,129 60,459 0001-178- FIN/PURCHASING DIV 8,583 1,850 10,433 0001-181- GF-HR ADMIN DIV 97,732 24,109 121,841 0001-232- GF-PW-FCLTY MNT/ADM DIV - - - 0001-235- GF-PW/EQUIPMENT SVCS DIV - - - 0001-261- GF-INFO TECH/ADMIN DIV - - - 0001-262- GF-I.T./TELECOMMS DIV - - - 0001-263- GF-IT/MAILRM & DUP DIV - - - 0001-907-908- GF-NON DEPARTMENTAL 1,144,570 1,144,570 Total Incoming Costs $ 394,230 $ 1,256,903 $ 1,651,133 Total Costs to be Allocated $ 15,076,151 $ 1,256,903 $ 16,333,055

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

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Compensated Leave & Retiree Benefits 20.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 889,413 0.749% 67,072 67,072 67,072 0001-141- CITY CLERK ADMIN DIV 794,494 0.669% 59,914 59,914 59,914 0001-151- CITY ATTRNY ADMIN DIV 1,383,638 1.165% 104,342 104,342 104,342 0001-171- FIN-ADMN SVCS/ADMIN DIV 447,829 0.377% 33,772 33,772 33,772 0001-172- FINANCE/GEN ACCTING DIV 1,094,418 0.922% 82,532 82,532 82,532 0001-173- FIN/BDGT-OPERATING DIV 483,025 0.407% 36,426 36,426 36,426 0001-174- FIN/PAYROLL DIV 352,418 0.297% 26,576 26,576 26,576 0001-175- FIN-TRSY/DEBT ADMIN DIV 684,880 0.577% 51,648 51,648 51,648 0001-176- FIN/ACCNTS PAYABLE DIV 98,373 0.083% 7,418 7,418 7,418 0001-177- FIN/REV COLLECTION DIV 739,556 0.623% 55,771 55,771 55,771 0001-178- FIN/PURCHASING DIV 366,265 0.308% 27,621 27,621 27,621 0001-181- GF-HR ADMIN DIV 1,304,528 1.099% 98,377 98,377 98,377 0001-232- GF-PW-FCLTY MNT/ADM DIV 4,475,259 3.769% 337,487 337,487 337,487 0001-235- GF-PW/EQUIPMENT SVCS DIV 1,991,241 1.677% 150,163 150,163 150,163 0001-261- GF-INFO TECH/ADMIN DIV 727,836 0.613% 54,887 54,887 54,887 0001-262- GF-I.T./TELECOMMS DIV 508,964 0.429% 38,382 38,382 38,382 0001-263- GF-IT/MAILRM & DUP DIV 98,485 0.083% 7,427 7,427 7,427 0001-907-908- GF-NON DEPARTMENTAL 13,534,576 11.398% 1,020,665 1,020,665 1,020,665

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 504,486 0.425% 38,044 38,044 4,243 42,287 0001-105- COUNCIL/CITY COUNCIL DIV 536,035 0.451% 40,423 40,423 4,508 44,931 0001-121- POLICE COMMISSION DIV 41,067 0.035% 3,097 3,097 345 3,442 0001-161- GF-PLN/PLNING ADMN DIV - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT DIV 1,309,106 1.102% 98,722 98,722 11,010 109,732 0001-191- GF-POLICE ADMIN DIV 36,753,208 30.952% 2,771,622 2,771,622 309,098 3,080,720 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 168,649 0.142% 12,718 12,718 1,418 14,136 0001-196- GF-POLICE/REGULATORY 50,264 0.042% 3,791 3,791 423 4,213 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,630,011 3.057% 273,745 273,745 30,529 304,274 0001-199- GF-PARKING ENFORCEMENT DIV 312,184 0.263% 23,542 23,542 2,626 26,168 0001-201- GF-FIRE/ADMIN DIV 879,236 0.740% 66,305 66,305 7,394 73,699 0001-202- GF-FIRE/SUPRESSN DIV 22,150,213 18.654% 1,670,385 1,670,385 186,285 1,856,670 0001-203- GF-FIRE PREVENTION DIV 1,293,533 1.089% 97,547 97,547 10,879 108,426 0001-204- GF-FIRE/ SUPPORT DIV 199,163 0.168% 15,019 15,019 1,675 16,694 0001-205- GF-FIRE/TRAINING DIV 1,640,705 1.382% 123,728 123,728 13,798 137,527 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,003,872 0.845% 75,704 75,704 8,443 84,146 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 2.972% 266,132 266,132 29,680 295,811 0001-234- GF-PW/STREETS/ADM DIV 3,273,540 2.757% 246,863 246,863 27,531 274,394 0001-237- GF-I&M/ABATEMENT SVCS DIV 1,596,679 1.345% 120,408 120,408 13,428 133,837 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 2,997,804 2.525% 226,069 226,069 25,212 251,281 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 662,643 0.558% 49,971 49,971 5,573 55,544 0001-251- GF-RECREATION ADM DIV 1,794,320 1.511% 135,313 135,313 15,090 150,403 0001-253- CM&NB/BOOKER T CTR DIV 990,195 0.834% 74,672 74,672 8,328 83,000 0001-254- GF-REC/SPCL EVENTS DIV 625,651 0.527% 47,181 47,181 5,262 52,443 0001-907-908- GF-NON DEPARTMENTAL
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
20 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-907-908- GF-NON DEPARTMENTAL
0001-255- GF-CM TRANSPORTATN OPERATIONS 206,629 0.174% 15,582 15,582 1,738 17,320 0001-256- RECREATION SVCS/AQUATICS 372,219 0.313% 28,070 28,070 3,130 31,200 0001-257- RECREATION SVCS/CONVENTION CTR 431,978 0.364% 32,576 32,576 3,633 36,209 0001-259- RECREATION SVCS/PLUNGE 371,428 0.313% 28,010 28,010 3,124 31,134 0001-260- RECREATION SVCS/CITIES OF SRVC 201,571 0.170% 15,201 15,201 1,695 16,896 0001-361- GF ECON DEV/ADMINISTRATION 378,530 0.319% 28,546 28,546 3,183 31,729 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 87,536 0.074% 6,601 6,601 736 7,337 0001-364- GF-ECON DEV/PUBLIC ART DIV 157,143 0.132% 11,850 11,850 1,322 13,172 0001-369- GF-ECON DEV/REAL ESTATE DIV 299,893 0.253% 22,615 22,615 2,522 25,138 0001-371- INTERNAL SERVICES-ADMIN 320,617 0.270% 24,178 24,178 2,696 26,875 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS - 0.000% - - - - 1004- STATE ASSET SEIZURE - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMS-FIRE/OES DIV - 0.000% - - - - 1010- NR-CTY MNGR/SP-NRWR ADM DIV - 0.000% - - - - 1012- HILLTOP LMD-PARKS&LNDSCP DIV - 0.000% - - - - 1015- MRNA BAY LNDSCP & LIGHT DIV - 0.000% - - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL PROGRAM - 0.000% - - - - 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING - 0.000% - - - - 1054- PUBLIC WORKS GRANTS ADMIN - 0.000% - - - - 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- HOUSING ADMINISTRATION DIV - 0.000% - - - - 1201- CDBG - 0.000% - - - - 1202- HSNG/HOME ADMINISTRATION DIV - 0.000% - - - - 1203- NSPI-NGHBRHD STABIL PROG - 0.000% - - - - 1205- EMPLOYMENT & TRAINING - 0.000% - - - - 1207- COR-NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGENCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ - 0.000% - - - - 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 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
20 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-907-908- GF-NON DEPARTMENTAL
4001- PORT OF RICHMOND - 0.000% - - - - 4003- WASTEWATER - 0.000% - - - - 4005- MARINA - 0.000% - - - - 4006- STRMWATER-UTL/ADMIN DIV - 0.000% - - - - 4008- KCRT - CABLE TELEVIS - 0.000% - - - - 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM - 0.000% - - - - 4102- RHA-HOPE 6 ADMINISTRATION DIV - 0.000% - - - - 4201- RHA-CAPITAL ADMN DIV - 0.000% - - - - 4401- RHA-HACIENDA ADMN DIV - 0.000% - - - - 4404- RHA-NEVIN PLAZA ADMN DIV - 0.000% - - - - 4405- RHA-NYSTROM VILLAGE ADMN DIV - 0.000% - - - - 4406- RHA-RCHMD VLG ONE ADMN DIV - 0.000% - - - - 4407- RHA-RCHMD VLG TWO ADMN DIV - 0.000% - - - - 4408- RHA-RCHMD VLLG THREE ADMIN DIV - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR - 0.000% - - - - 4502- RHA-HOUSING/RAD CORP ADMIN DIV - 0.000% - - - - 5001- INSURANCE RESERVES - 0.000% - - - - 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6004- COMMISSION ON AGING DIV - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND-RPOA - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GEN PEN-NONDPT TRST - 0.000% - - - - 6051- POL&FIR-NONDPT TRST - 0.000% - - - - 6052- GARFLD-NONDPT TRST - 0.000% - - - - 6058- MARINA WS-ND SP AS - 0.000% - - - - 6059- CNTRY CLUB-ND SP AS - 0.000% - - - - 6101- SA - PRPRTY TAX DIVISION - 0.000% - - - - 6102- SA-SCCR ADMINISTRATION DIV - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB (2/3) - 0.000% - - - - 6306- SA-DS 2004A TARB HOUSING - 0.000% - - - - 6309- SA-DS 2007/10 B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS - 0.000% - - - - 6996- SA - GENERAL LNG TERM DEBT GRP - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER - 0.000% - - - - Total $ 118,744,352 100.000% $ 8,954,712 $ - $ 8,954,712 $ 746,557 $ 9,701,269 Allocation Basis: FY 22-23 Salaries and Benefits per Fund/Dept. (General Fund Only) Source of Allocation: 3-Actual Expenditures _NBS.xlsx
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
20 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-907-908- GF-NON DEPARTMENTAL
Citywide Support Services 20.2

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - - 0001-131- GF-CITY MNGR ADMIN DIV 972,578 0.317% 7,850 - 7,850 7,850 0001-141- CITY CLERK ADMIN DIV 869,319 0.284% 7,017 - 7,017 7,017 0001-151- CITY ATTRNY ADMIN DIV 3,401,490 1.109% 27,455 - 27,455 27,455 0001-171- FIN-ADMN SVCS/ADMIN DIV 562,065 0.183% 4,537 - 4,537 4,537 0001-172- FINANCE/GEN ACCTING DIV 1,231,066 0.402% 9,937 - 9,937 9,937 0001-173- FIN/BDGT-OPERATING DIV 518,291 0.169% 4,183 - 4,183 4,183 0001-174- FIN/PAYROLL DIV 352,437 0.115% 2,845 - 2,845 2,845 0001-175- FIN-TRSY/DEBT ADMIN DIV 883,892 0.288% 7,134 - 7,134 7,134 0001-176- FIN/ACCNTS PAYABLE DIV 101,165 0.033% 817 - 817 817 0001-177- FIN/REV COLLECTION DIV 980,606 0.320% 7,915 - 7,915 7,915 0001-178- FIN/PURCHASING DIV 390,104 0.127% 3,149 - 3,149 3,149 0001-181- GF-HR ADMIN DIV 2,098,968 0.685% 16,942 - 16,942 16,942 0001-232- GF-PW-FCLTY MNT/ADM DIV 8,681,005 2.831% 70,069 - 70,069 70,069 0001-235- GF-PW/EQUIPMENT SVCS DIV 3,675,863 1.199% 29,670 - 29,670 29,670 0001-261- GF-INFO TECH/ADMIN DIV 1,793,912 0.585% 14,480 - 14,480 14,480 0001-262- GF-I.T./TELECOMMS DIV 1,619,990 0.528% 13,076 - 13,076 13,076 0001-263- GF-IT/MAILRM & DUP DIV 154,959 0.051% 1,251 - 1,251 1,251 0001-907-908- GF-NON DEPARTMENTAL 15,350,826 5.007% 123,905 - 123,905 123,905

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 534,756 0.174% 4,316 - 4,316 420 4,736 0001-105- COUNCIL/CITY COUNCIL DIV 591,656 0.193% 4,776 - 4,776 464 5,240 0001-121- POLICE COMMISSION DIV 52,467 0.017% 423 - 423 41 465 0001-161- GF-PLN/PLNING ADMN DIV 301,553 0.098% 2,434 - 2,434 237 2,671 0001-163- GF-PLN/CODE ENFORCEMENT DIV 1,584,966 0.517% 12,793 - 12,793 1,244 14,037 0001-191- GF-POLICE ADMIN DIV 51,296,251 16.731% 414,039 - 414,039 40,247 454,286 0001-192- GF-POLICE-PATROL/CIB 23,437 0.008% 189 - 189 18 208 0001-193- GF-POLICE/CRIME PREVENTION 235,346 0.077% 1,900 - 1,900 185 2,084 0001-196- GF-POLICE/REGULATORY 80,875 0.026% 653 - 653 63 716 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,668,813 1.197% 29,613 - 29,613 2,879 32,491 0001-199- GF-PARKING ENFORCEMENT DIV 312,437 0.102% 2,522 - 2,522 245 2,767 0001-201- GF-FIRE/ADMIN DIV 1,062,902 0.347% 8,579 - 8,579 834 9,413 0001-202- GF-FIRE/SUPRESSN DIV 28,727,921 9.370% 231,878 - 231,878 22,540 254,418 0001-203- GF-FIRE PREVENTION DIV 2,042,077 0.666% 16,483 - 16,483 1,602 18,085 0001-204- GF-FIRE/ SUPPORT DIV 274,910 0.090% 2,219 - 2,219 216 2,435 0001-205- GF-FIRE/TRAINING DIV 261,963 0.085% 2,114 - 2,114 206 2,320 0001-206- GF-FIRE/OF. OF EMS DIV 8,787 0.003% 71 - 71 7 78 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,706,814 0.557% 13,777 - 13,777 1,339 15,116 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 2,803 0.001% 23 - 23 2 25 0001-231- GF-PW ADMIN-DIV 1,477,602 0.482% 11,927 - 11,927 1,159 13,086 0001-233- GF-PRKS&LNDSKP/PRKS DIV 4,789,189 1.562% 38,656 - 38,656 3,758 42,414 0001-234- GF-PW/STREETS/ADM DIV 3,392,459 1.106% 27,382 - 27,382 2,662 30,044 0001-237- GF-I&M/ABATEMENT SVCS DIV 2,208,896 0.720% 17,829 - 17,829 1,733 19,562 0001-239- GF-I&M/PROP/ASSETS MNGT DIV 619 0.000% 5 - 5 0 5 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,086,904 1.007% 24,916 - 24,916 2,422 27,338 0001-242- GF-LS/REF SVCS(S-DIV) 323,670 0.106% 2,613 - 2,613 254 2,866 0001-243- GF-LIB&CL SVCS/LEAP DIV 792,942 0.259% 6,400 - 6,400 622 7,022 0001-251- GF-RECREATION ADM DIV 1,883,144 0.614% 15,200 - 15,200 1,478 16,677 0001-253- CM&NB/BOOKER T CTR DIV 1,322,496 0.431% 10,675 - 10,675 1,038 11,712 0001-254- GF-REC/SPCL EVENTS DIV 707,697 0.231% 5,712 - 5,712 555 6,267 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
20 - Allocations