Agenda — Richmond City Council, October 22, 2024 (part 1 of 9)

PLEASE NOTE: HYBRID MEETING FORMAT

- SPECIAL MEETING OF THE RICHMOND HOUSING AUTHORITY
- REGULAR MEETING OF THE RICHMOND CITY COUNCIL

Tuesday, October 22, 2024, 4:30 p.m.

Community Services Building
440 Civic Center Plaza
Richmond, CA 94804
Members:

Eduardo Martinez, Mayor at Large
Melvin Willis, Councilmember District 1
Cesar Zepeda, Councilmember District 2
Doria Robinson, Councilmember District 3
Soheila Bana, Councilmember District 4
Gayle McLaughlin, Councilmember District 5
Claudia Jimenez, Vice Mayor, District 6
Jaycine Scott, Housing Authority Tenant Commissioner

NOTICE: MASKS ARE STRONGLY ENCOURAGED!!

***REGISTER TO VOTE HERE!!***
https://registertovote.ca.gov/

Link to City Council Agendas/Packets
http://www.ci.richmond.ca.us/4157/City-ofRichmond-Council-Meetings

HOW TO WATCH THE MEETING FROM HOME:

KCRT – Comcast Channel 28 or AT&T Uverse Channel 991.

Livestream online at http://www.ci.richmond.ca.us/3178/KCRT-Live2.

HOW TO SUBMIT PUBLIC COMMENTS:

In Person: Anyone who desires to address the City Council on items appearing on the agenda, including Open Forum, must complete and file a pink speaker’s card with the City Clerk prior to the City Council’s consideration of the item. Once the City Clerk has announced the item, no person shall be permitted to speak on the item other than those persons who have submitted their names to the City Clerk. Each speaker will be allowed up to TWO (2) MINUTES to address the City Council on NON-PUBLIC HEARING items listed on the agenda. Speakers are allowed up to THREE (3) minutes on PUBLIC HEARING items.

Via Zoom: Anyone who desires to address the City Council on items appearing on the agenda, including Open Forum, must raise their hand once public comment is open. The public speakers attending in person will be called first, followed by Zoom participants. Only those public speakers that have their hand raised once the speakers are called will be recognized.

Open Session and City Council: Please click the link below to join the webinar:
https://zoom.us/j/99312205643?pwd=MDdqNnRmS2k4ZkRTOWhlUldQOUF1Zz09

Passcode: ccmeeting

By iPhone one-tap: US: +16699006833,,99312205643# or +13462487799,,99312205643# By Telephone: Dial (for higher quality, dial a number based on your current location): US: +1 669 900 6833 or +1 346 248 7799 or +1 253 215 8782 or +1 312 626 6799 or +1 929 205 6099 or +1 301 715 8592

Webinar ID: 993 1220 5643

International numbers available: https://zoom.us/u/aehrwCgISx

To comment by video conference: click on the Participants button at the bottom of your screen and select the “Raise Your Hand” button to request to speak when Public Comment is being asked for. When called upon, press the unmute button. After the allotted time, you will then be re-muted. **

To comment by phone: you will be prompted to “Raise Your Hand” by pressing “*9” to request to speak when Public Comment is asked for. When called upon, you will be asked to unmuted by pressing *6. After the allotted time, you will then be re-muted. Instructions of how to raise your hand by phone are available at:
https://support.zoom.us/hc/en-us/articles/201362663 -Joining-a-meeting-by-phone. **

10-22-24 cc mtg.
2 **The mayor will announce the agenda item number and open public comment when appropriate.

Via mail: received by 1:00 p.m. the day of the meeting, sent to 450 Civic Center Plaza, 3rd Floor, Office of the Clerk, Richmond, CA 94804.

Via eComments: eComments are available once an agenda is published. Locate the meeting in "upcoming meetings" and click the comment bubble icon. Click on the item you wish to comment on. eComments can be submitted when the agenda is published and until the conclusion of public comments for the agenda item. Email your comment to [email protected] should you have difficulty submitting an eComment during a meeting.

Via email: to [email protected] by 1:00 p.m. the day of the meeting.

Emails MUST contain in the subject line 1) public comments – Open Session prior to Closed Session; 2) public comments – Open Forum; or 3) public comments agenda item #__ [include the agenda item number].

Properly labeled public comments will be considered a public record, put into the official meeting record, available after the meeting as supplemental materials, and will be posted as an attachment to the meeting minutes when the minutes are posted: http://www.ci.richmond.ca.us/Archive.aspx?AMID=31

The City cannot guarantee that its network and/or the site will be uninterrupted. To ensure that the City Council receives your comments, you are strongly encouraged to submit your comments in writing in advance of the meeting.

Procedures for Removing Items from the Consent Calendar: Members of the public who request to remove an item from the consent calendar must first discuss the item with a staff member by phone or a back-and- forth email discussion, and state the name of the staff member when requesting removal of the item from the consent calendar (by 2 p.m. the day of the meeting).

Any member of the City Council who would like to remove an item from the consent calendar must notify the appropriate staff person and the City Clerk’s Office prior to the meeting. Although members of the City Council are encouraged to ask questions and share concerns with staff ahead of the meeting, they are not required to do so.

The Clerk’s Office must be informed of any requests to remove items from the Consent Calendar. Items removed from the Consent Calendar shall be placed at the end of the agenda for consideration.

CONDUCT AT MEETINGS: Richmond City Council meetings are limited public forums during which the City strives to provide an open, safe atmosphere and promote robust public debate. Members of the public, however, must comply with state law, as well as the City’s laws and procedures and may not actually disrupt the orderly conduct of these meetings. The public, for example, may not shout or use amplifying devices, must submit comment cards and speak during their allotted time, may not create a physical disturbance, may not speak on matters unrelated to issues within the jurisdiction of the City Council or the agenda item at hand, and may not cause immediate threats to public safety.

Click here for City Harassment Policy

10-22-24 cc mtg.
3 Accessibility for Individuals with Disabilities: Upon request, the City will provide for written agenda materials in appropriate alternative formats, or disability-related modification or accommodation, including auxiliary aids or services and sign language interpreters, to enable individuals with disabilities to participate in and provide comments at/related to public meetings. Please submit a request, including your name, phone number and/or email address, and a description of the modification, accommodation, auxiliary aid, service or alternative format requested at least two days before the meeting. Requests should be emailed to [email protected] or submitted by phone at 510-620-6513, ext. 9, or 510-620-6509.

Requests made by mail to City Clerk’s Office, City Council meeting, 450 Civic Center Plaza, Richmond, CA 94804 must be received at least two days before the meeting. Requests will be granted whenever possible and resolved in favor of accessibility.

Unless otherwise noted in an agenda description, all actions taken by the Council include a determination that CEQA does not apply (i.e., the action is not a project and therefore exempt from CEQA).

Disclaimer: The City Clerk's Office translates agendas to enhance public access. Translated agendas are provided as a courtesy and do not constitute legal notice of the meeting or items to be discussed. In case of discrepancy, the English agenda will prevail.

Pages
10-22-24 cc mtg.
4 A. OPEN SESSION TO HEAR PUBLIC COMMENT BEFORE CLOSED SESSION 4:30 p.m.

B. ROLL CALL
C. CLOSED SESSION
C.1 LIABILITY CLAIMS (Government Code Section 54956.9)
Claimant: Carmen Santana•
Claimant: Harbor Gate Partners, LP•
Claimant: Terminal One Development, LLC.•
C.2 CONFERENCE WITH LABOR NEGOTIATORS (Government Code Section 54957.6)
Agency Representatives: Sharrone Taylor and Jack Hughes• Employee organizations:

1. SEIU Local 1021 Full Time Unit and Part Time Unit

2. IFPTE Local 21 Mid-Level Management Unit and Executive Management Units

3. Richmond Police Officers Association RPOA

4. Richmond Police Management Association RPMA

5. IAFF Local 188

6. Richmond Fire Management Association RFMA
C.3 CONFERENCE WITH REAL PROPERTY NEGOTIATOR (Government Code Section 54956.8)
Property: 1689 Regatta Boulevard
Agency Negotiators: Nannette Beacham, Anne Lanphar
Negotiating Parties: DiCon Fiberoptics, Inc.

Under negotiation: Price and terms of payment
•
C.4 CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION (paragraph (1) of Subdivision [d] of Government Code Section 54956.9) Winehaven v. City of Richmond•
D. PUBLIC COMMENT BEFORE CLOSED SESSION (limited to items on the Closed Session agenda only)
E. ADJOURN TO CLOSED SESSION
________________________________________________________ 10-22-24 cc mtg.
5 F. SPECIAL MEETING OF THE RICHMOND HOUSING AUTHORITY
6:25 p.m.

G. PLEDGE OF ALLEGIANCE
H. ROLL CALL
I. STATEMENT OF CONFLICT OF INTEREST
J. REPORT FROM THE EXECUTIVE DIRECTOR
K. AGENDA REVIEW
L. HOUSING AUTHORITY CONSENT CALENDAR
L.1 Richmond Housing Authority (RHA) Cost Allocation Plan Approval 11 ADOPT a resolution approving the Title 2 Code of Federal Regulations 200 Compliant Version Cost Allocation Plan to be implemented for Richmond Housing Authority (RHA) Budgeting (Fiscal Year 2024-2025) – Richmond Housing Authority/Finance Department (Gabino Arredondo 510-620-6606/Rita Martinez 510-621-1546).

L.2 Housing Authority Meeting Minutes 264
APPROVE the minutes of the June 18, 2024, Richmond Housing Authority/Richmond City Council joint special meeting and July 2, 2024, regular Richmond Housing Authority meeting - City Clerk's Office (Pamela Christian 510-620-6513).

M. HOUSING AUTHORITY PUBLIC HEARINGS
M.1 Richmond Housing Authority (RHA) Annual Plan 269
HOLD a public hearing; ADOPT a resolution approving the Richmond Housing Authority (RHA) Annual Plan; and AUTHORIZE submission of the proposed Annual Plan to the U.S. Department of Housing and Urban Development (HUD) - Richmond Housing Authority (Gabino Arredondo 510-620-6606).

N. ADJOURNMENT
_______________________________________________________ 10-22-24 cc mtg.
6 O. REGULAR MEETING OF THE RICHMOND CITY COUNCIL
6:30 p.m.

P. ROLL CALL
Q. STATEMENT OF CONFLICT OF INTEREST
R. AGENDA REVIEW
S. REPORT FROM THE CITY ATTORNEY OF FINAL DECISIONS MADE DURING

CLOSED SESSION
T. REPORT FROM THE CITY MANAGER (public comment allowed under Open Forum) U. OPEN FORUM FOR PUBLIC COMMENT
(public comment on items that remain on the Consent Calendar or items not on the agenda - limited to 2 minutes unless otherwise specified - Back and forth dialogue with the Council is prohibited)
V. CITY COUNCIL CONSENT CALENDAR
(All items placed under the Consent Calendar are considered to be routine and noncontroversial. These items will be enacted upon together with a motion and second, without discussion, of any member of the City Council, and each item shall be deemed to have received the action recommended.)
V.1 City Attorney's Office
V.1.a Legal Services Agreement with Oppenheimer Investigations Group 300 APPROVE a legal services agreement with Oppenheimer
Investigations Group for a term of October 22, 2024, through September 30, 2027, for a total amount not to exceed $300,000 – City Attorney’s Office/Human Resources Department (Shannon Moore/Nickie Mastay/Sharrone Taylor 510-620-6600).

V.2 City Council
V.2.a Project Labor Agreement for Neighborhood-Scale Building Decarbonization Project
323
ADOPT a resolution to support entering into a Project Labor Agreement (PLA) for the Richmond Clean Energy and Healthy Homes project and DIRECT staff to work with the Contra Costa Building Trades and Construction Council and other partners on this project to finalize such a PLA – Councilmembers Gayle McLaughlin (510-620-6636) and Doria Robinson (510-620-6568).

V.2.b Proclamation Recognizing Transgender Day of Remembrance 2024 327 PROCLAMATION recognizing Transgender Day of Remembrance 2024 that honors the memory of those whose lives were lost in acts of anti-transgender violence and to continue to invest in efforts to promote acceptance and to end violence towards transgender individuals – Councilmember Cesar Zepeda (510-620-6593). 10-22-24 cc mtg.
7 V.2.c Return $75,000 to Prologis to Disburse to Organization Supporting Unhoused
330
DIRECT staff to issue a refund of $75,000 to Prologis to disburse directly to an organization of its choice for purposes of helping the unhoused with health and wellness needs – Councilmember Gayle McLaughlin (510-620-6636).

V.3 Community Development
V.3.a Richmond Industrial Safety Ordinance Amendments (RISO) Regarding Tank Terminals
332
ADOPT an ordinance (second reading) amending Chapter 6.43 of the Richmond Municipal Code to include specific requirements for tank terminals to afford additional public safety and protections against accidental releases from incidents - Community Development Department (Lina Velasco/Richard Diaz 510-620-6841).

V.4 Economic Development
V.4.a Port Contract with Moffatt and Nichol for Facilities Assessment 415 ADOPT a resolution approving a budget amendment increasing the Port’s budget from the Port Fund by $134,000; and APPROVE a contract agreement with Moffatt and Nichol in the amount of $284,000 for a comprehensive facilities assessment of the Point Potrero Marine Terminal wharfs, graving basins, and piers, for a term ending June 30, 2025 – Economic Development Department
(Charles Gerard 510-829-2253/Lizeht Zepeda 510-620-6653).

V.4.b Annual Arts Organization Allocation 563
APPROVE contracts with Nurturing Independence Through Artistic Development, Richmond Art Center, and East Bay Center for the Performing Arts, in the amount of $150,000 per organization per year, beginning July 1, 2024, through June 30, 2027, with two optional one- year extensions at an additional $150,000 per organization per extension year, to support collaborative arts and cultural programs in the City of Richmond, all subject to budget approval – Economic Development Department (Nannette Beacham 510-621-
1306/Winifred Day 510-620-6952).
10-22-24 cc mtg.
8 V.5 Fire Department
V.5.a Richmond fire boat “Victory” Repair Services and Maintenance 634 APPROVE a sole-source contract with Bay Marine Boatworks dba Svendsen’s Bay Marine in an amount not to exceed $300,000, for a three-year term effective October 23, 2024, through October 22, 2027, with a two one-year extension option not to exceed an additional $200,000, for the extended term to provide repair and ongoing maintenance services – Fire Department (Chief Aaron Osorio 510-307-8021/Den Mark Marcelo 510-307-8038).

V.6 Public Works
V.6.a Abatement Report from the Director of Public Works 668 RECEIVE a written abatement report from the Director of Public Works - Public Works Department (Daniel Chavarria 510-620-5478).

V.6.b Resolution to Award a Contract with Arup US, Inc. for the Zero Emission Vehicle (ZEV) Fleet and Infrastructure Transition Plan 685
ADOPT a resolution to award a contract to Arup US, Inc. for the Zero Emission Vehicle (ZEV) Fleet and Infrastructure Transition Plan in an amount not to exceed $250,000 and APPROPRIATE funds in an amount not to exceed $250,000 in the Environmental and Community Investment Agreement (ECIA) Fund 1017 – Public Works
Department (Mike Owyang 510-621-1363/Robert Armijo 510-620- 5477/Daniel Chavarria 510-620-5478).

V.6.c Resolution to Approve a Contract with 4Leaf Inc for the Sidewalk Vendor Ordinance Enforcement
785
APPROVE a resolution authorizing staff to enter into an on-call contract with 4Leaf, Inc. for an amount not to exceed $500,000 to support enforcement activities for the Sidewalk Vendor Ordinance – Public Works Department (Daniel Chavarria 510-620-5478/Robert Armijo 510-620-5477/Junne Garcia 510-621-1332).

W. PUBLIC HEARINGS
W.1 Rename Virginia Playlot to Floria Evans Park 920
HOLD a public hearing to rename Virginia Playlot to Floria Evans Park and waive cost recovery fees – Councilmember Doria Robinson (510-620-6568).

X. STUDY AND ACTION SESSION
X.1 Presentation on Contra Costa Mosquito and Vector Control 932 RECEIVE a presentation from Contra Costa Mosquito and Vector Control - Mayor’s Office (Mayor Eduardo Martinez 510-620-5303).
10-22-24 cc mtg.
9 X.2 Richmond Main Street Initiative Presentation 945
RECEIVE a presentation by Richmond Main Street Initiative (RMSI) on the Downtown Richmond Property and Business Improvement District (DRPBID) – Economic Development Department (Lizeht Zepeda 510-620-6653/Kyle Lam 510-620-6802/Nannette Beacham 510-620-1306).

X.3 Presentation of Mid-year Report from the Richmond-Shimada Friendship Committee
1022
PRESENTATION from the Richmond-Shimada Friendship Commission on mid- year activities and projects - Councilmember Cesar Zepeda (510-620-6593).

X.4 Update on the Race Equity Action Plan 1033
RECEIVE an update on the Race Equity Action Plan and provide direction to staff on next steps – Vice Mayor Claudia Jimenez (510-620-6565), Councilmembers Melvin Willis (510-412-2050), and Doria Robinson (510-620- 6568).

Y. REPORTS OF OFFICERS: REFERRALS TO STAFF, AND GENERAL REPORTS (INCLUDING AB 1234 REPORTS)(limited to two minutes per Councilmember)(public comments allowed under Open Forum)
Z. ADJOURNMENT
________________________
10-22-24 cc mtg.
10

Page 1 of 2 ends

October 15, 2024

Richmond Housing Authority (RHA)

Economic Development

DATE: October 15, 2024
TO: Chair Martinez and Members of the Board of
Commissioners of the Richmond Housing Authority
FROM:

Nannette Beacham, Director of Economic Development
Andrea Miller, Director of Finance/Treasurer
Mubeen Qader, Deputy Director of Finance
Gabino Arredondo, RHA Interim Executive Director
Rita Martinez, Senior Accountant

Subject:

Richmond Housing Authority (RHA) Cost Allocation Plan
Approval
FINANCIAL IMPACT: Approval of the cost allocation plan will allow the City of Richmond to charge administrative or indirect services
costs to the Richmond Housing Authority.

PREVIOUS COUNCIL
ACTION:

November 7, 2023

STATEMENT OF THE
ISSUE:

A component of the financial related tasks of the Public Housing Authority Recovery and Sustainability (PHARS)
Agreement is to develop a United States Department of
Housing and Urban Development (HUD) approved Title 2
Code of Federal Regulations 200 (2 CFR Part 200)
compliant Cost Allocation Plan to be implemented for
Richmond Housing Authority budgets.

RECOMMENDED ACTION:

ADOPT a resolution approving the Title 2 Code of
Federal Regulations 200 Compliant Version Cost
Allocation Plan to be implemented for Richmond Housing
Authority (RHA) Budgeting (Fiscal Year 2024-2025) –
Richmond Housing Authority/Finance Department
(Gabino Arredondo 510-620-6606/Rita Martinez 510-621-
1546).

AGENDA
REPORT
11

Page 2 of 2 ends

October 15, 2024
DISCUSSION:

The Richmond Housing Authority (RHA) and City of Richmond Finance Department are requesting approval of the Title 2 Code of Federal Regulations 200 (2 CFR Part 200) compliant Cost Allocation Plan to support the development of RHA’s Central Office Cost Center (COCC) and budgets, a Public Housing Authority Recovery and Sustainability (PHARS) Agreement deliverable.

On July 27, 2021, the RHA Board of Commissioners approved consultant NBS to prepare the 2 CFR Part 200 compliant Cost Allocation Plan. The objective of the Cost Allocation Plan is to quantify the costs incurred by the City of Richmond and establish a reasonable amount of costs to be recovered from United States Department of Housing and Urban Development (HUD) on behalf of RHA.

Once the consultant completed the Cost Allocation Plan version, it was submitted to HUD Region 9 staff for review. The next step recommended by HUD Region 9 staff was for the RHA Board of Commissioners to consider and approve the Cost Allocation Plan. RHA staff is now submitting that final plan to the Board of Commissioners for final adoption.

DOCUMENTS ATTACHED:

Attachment 1 - Resolution
Attachment 2 - Cost Allocation Plan FY 2024-25 - Title 2 CFR, Part 200 Compliant

12 Reso. No. ____

Page 1 of 2 ends

RESOLUTION NO. ____

A RESOLUTION OF THE BOARD OF COMMISSIONERS OF THE HOUSING

AUTHORITY OF THE CITY OF RICHMOND AUTHORIZING THE APPROVAL OF THE TITLE 2 CODE OF FEDERAL REGULATIONS 200 COMPLIANT VERSION COST ALLOCATION PLAN FISCAL YEAR 2024-2025 FOR THE

RICHMOND HOUSING AUTHORITY

WHEREAS, the Richmond Housing Authority (RHA) entered into a Public Housing Authority Recovery and Sustainability (PHARS) agreement with the U.S. Department of Housing and Urban Development (HUD); and

WHEREAS, RHA remains obligated and committed to performing all HUD required functions, and providing quality service to local program participants; and

WHEREAS, part of the financial related tasks of the PHARS Agreement is to develop a HUD approved Title 2 Code of Federal Regulations 200 (2 CFR Part 200) compliant Cost Allocation Plan (CAP) to be implemented for RHA budgets; and

WHEREAS, on July 27, 2021, the RHA Board of Commissioners approved consultant NBS to prepare the 2 CFR Part 200 compliant CAP; and

WHEREAS, the objective of the CAP is to quantify the costs incurred by the City of Richmond and establish a reasonable amount of costs to be recovered from HUD on behalf of RHA; and

WHEREAS, HUD recommended that the RHA Board of Commissioners consider and approve the CAP once it has been completed; and

WHEREAS, the Fiscal Year (FY) 2024-25 CAP - Title 2 CFR, Part 200 compliant has been completed for the RHA.

NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSIONERS OF THE

HOUSING AUTHORITY OF THE CITY OF RICHMOND, COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA authorizes the approval of the Title 2 Code of Federal Regulations 200 Compliant Version Cost Allocation Plan for the RHA

BE IT FURTHER RESOLVED that the Executive Director is hereby authorized to take all actions necessary to implement this resolution.

*****************
13 Reso. No. ____

Page 2 of 2 ends

The foregoing resolution was passed and adopted by the Commissioners of the Housing Authority of the City of Richmond at a special meeting thereof held on October 15, 2024, by the following vote:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

Chairperson

[SEAL]
Attest:

Secretary

Approved as to form:

City Attorney

State of California }
County of Contra Costa : ss.

City of Richmond }

I certify that the foregoing is a true copy of Resolution No. _____ finally passed and adopted at a Special Housing Authority Meeting held on October 15, 2024.

____________________________________

CLERK OF THE HOUSING AUTHORITY
14 870 Market Street, Suite 1223
San Francisco, CA 94102
Toll free: 800.434.8349 Fax: 415.391.8439

City of Richmond

Cost Allocation Plan for Use Fiscal Year 2024-25
o Based on Fiscal Year 2022-23 Actual Expenditures
o Title 2 CFR, Part 200 Compliant Version

July 8, 2024
15 Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 1 Prepared by NBS

Table of Contents
SECTION 1: PURPOSE .................................................................................................................................... 2 SECTION 2: SUPPORT SERVICE DEPARTMENT NARRATIVES ....................................................................... 4 SECTION 3: NAVIGATING THE COST ALLOCATION PLAN ........................................................................... 11 SECTION 4: INDIRECT COST RATE ............................................................................................................... 12

Exhibits
Cost Allocation Plan Detail ...………………………………………………………………………………………………………………… A Cost Allocation Plan Certificate ….………………………………………………………………………………………………………… B Organizational Chart …….…….………………………………………………………………………………………………………………… C

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

SECTION 1: PURPOSE
A Cost Allocation Plan is an analytical tool through which a City can apportion administrative or indirect services costs to individual departments or cost centers within its organization. Allocated costs are typically termed “citywide overhead.” Most overhead/indirect service costs are those expenditures that provide support services or oversight to each department citywide and typically include legislative, managerial, financial, administrative, legal, personnel, technology, building, and equipment use, and risk management activities. The following is a brief description of the process used for allocating costs within this analysis:

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

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

3. Allocation Factor Assignment: An allocation factor is a data set used as the basis for distributing overhead/indirect service costs to departments receiving support or benefit from the cost pool. Allocation factors can include general data sets, such as employee count or budgeted expenditures in each department or estimates of how each employee/department spends time supporting other departments and programs. Ultimately, the allocation factor should represent the actual or estimated workload of the function allocated, or a reasonable and generally accepted means of apportioning benefit for the function allocated.

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

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

Data Sources

NBS used the following data sources to support the development of this Cost Allocation Plan for the City of Richmond:
 Actual expenditure for FY 2022-23.
 Various correspondences with City staff to support the nature and purposes of line-item expenditures, estimation of labor efforts across various support and administrative service categories, and allocation factor data.

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

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

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

Versions of the Cost Allocation Plan

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

NBS provides two types of cost allocation plan analyses that are either more or less restrictive in the application of guidelines set forth in Title 2, Code of Federal Regulations, Part 200, Cost Principles for Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards , depending on whether the primary intended use of the Plan is for internal budgeting purposes, or specifically for reimbursement of costs from State and Federal grants:

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

Full Cost Allocation Plan
An alternate version of the Cost Allocation Plan, commonly known as a “Full” version, allocates all reasonably identifiable administrative overhead costs to receivers of these services within the organization. All costs, whether acceptable for federal reimbursement purposes or not, are considered in the results of this Plan. Cities typically apply this version of the plan as the internal budgeting tool for establishing overhead support costs at the department level. NBS did not prepare this version of the Cost Allocation plan for the City.

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

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

SECTION 2: SUPPORT SERVICE DEPARTMENT NARRATIVES
As summarized in the following table, this Cost Allocation Plan identifies 20 central service and administrative support units, with total costs of $43.4 million. Below the table, NBS provides a description of each support service unit, along with a general explanation of how functional costs are either allocated or excluded within the Plan:

Allocable Budget Unit Total Allocable
Expense
BLDG Building Use $ 988,240
EQUIP Equipment Use 693,604
0001-131 GF-CITY MNGR ADMIN DIV 1,040,710 0001-141 CITY CLERK ADMIN DIV 891,569 0001-151 CITY ATTRNY ADMIN DIV 1,498,995
0001-171 FIN-ADMN SVCS/ADMIN DIV 741,787 0001-172 FINANCE/GEN ACCTING DIV 1,231,066 0001-173 FIN/BDGT-OPERATING DIV 518,291 0001-174 FIN/PAYROLL DIV 352,437
0001-175 FIN-TRSY/DEBT ADMIN DIV 852,613 0001-176 FIN/ACCNTS PAYABLE DIV 101,165 0001-177 FIN/REV COLLECTION DIV 973,106 0001-178 FIN/PURCHASING DIV 390,104
0001-181 GF-HR ADMIN DIV 2,012,098
0001-232 GF-PW-FCLTY MNT/ADM DIV 8,983,389 0001-235 GF-PW/EQUIPMENT SVCS DIV 3,725,863 0001-261 GF-INFO TECH/ADMIN DIV 1,908,580 0001-262 GF-I.T./TELECOMMS DIV 1,619,990
0001-263 GF-IT/MAILRM & DUP DIV 154,959 0001-907-908 GF-NON DEPARTMENTAL 14,681,921 Grand Total $ 43,360,489

Building Depreciation
Per Title 2 CFR Part 200 guidelines, this Cost Allocation Plan distributes an allowable amount of depreciation expense to departments operating in buildings owned by the General Fund. The City’s FY 2022-23 fixed asset schedule serves as the basis for establishing the amount of expense allocated. In general, costs are allocated to departments and programs housed in each building.

Equipment Depreciation
Similar to the building depreciation allocation described above, this Cost Allocation Plan distributes an allowable amount of non-vehicle equipment depreciation expense to departments that use these assets.

Allowable depreciation expense is allocated based on the amount of expense directly assignable to a City fund, department, or division for FY 2022-23.
19 Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 5 Prepared by NBS

City Manager (0001-131)
The City Manager’s Office implements City Council policy through effective day-to-day oversight of operating departments, and through the initiation, development, and implementation of programs that provide for the efficient, effective, and equitable delivery of services to all who live and work in the City of Richmond.
100% of the allocable Fiscal Year 2022-23 operating expenditures for this department are assigned to three different cost pools and allocated to each City fund, department, or division that benefits from the services provided by each cost pool. The cost pool(s) and allocation factors are:
o System-wide Support A — Costs are allocated based on total full-time equivalents per City fund, department, and/or division for FY 2022-23.
o System-wide Support B — Costs associated with supporting activities classified as “General Government” in nature per Title 2 CFR - part 200 guidelines and are therefore excluded from resulting cost allocations.

o System-wide Support C — Costs are allocated based on modified total direct cost by City fund, department, and/or division for Fiscal Year 2022-23.

City Clerk (0001-141)
The City Clerk’s Office supports the legislative and policy processes by providing timely and accurate information to the City Council, staff, and the public. The Office maintains records of all City Council proceedings, ordinances, resolutions, and provides a records management program to all City departments.

It also prepares legal publication and notices, provides notice of public meetings, and is the local election office for City elections. The City Clerk’s Office oversees a Micrographics Division that preserves records of documents and legislative actions of the City Council and ensures their accessibility to City staff and the public.
100% of the allocable Fiscal Year 2022-23 operating expenditures for this department are assigned to three different cost pools and allocated to each City fund, department, or division that benefits from the services provided by each cost pool. The cost pool(s) and allocation factors are:
o System-wide Support A — Costs are allocated based on modified total full-time equivalents by City fund, department, and/or division for Fiscal Year 2022-23. o System-wide Support B — Costs associated with supporting activities classified as “General Government” in nature per Title 2 CFR – part 200 guidelines and are therefore excluded from resulting cost allocations.
o System-wide support C — Costs are allocated based on modified total direct cost by City fund, department, and/or division for Fiscal Year 2022-23.

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

City Attorney (0001-151)
The City Attorney’s Office serves as the general counsel to the City by providing high-quality, timely, and cost effective legal guidance, support, and representation to City officials, departments, boards, commissions, and committees pertaining to their official duties and responsibilities. 100% of the allocable Fiscal Year 2022-23 operating expenditures for this department are assigned to three cost pools and allocated to each City fund, department, or division that benefits from the services provided by each cost pool. The cost pool(s) and allocation factors are:
o System-wide Support A — Costs are allocated based on modified total full-time equivalents by City fund, department, and/or division for Fiscal Year 2022-23. o System-wide Support B — Costs are allocated based on total City Council agendas by City fund, department, and/or division for Fiscal Year 2022-23.
o System-wide support C — Costs are allocated based on modified total direct cost by City fund, department, and/or division for Fiscal Year 2022-23.

Finance - Administration (0001-171)
The Finance Administration provides direction and oversight of Finance Department employees to provide fiscal support, oversight and control to the Mayor and Council, City Agencies and City Departments to ensure proper fiscal management, budgeting, and accounting; maintains financial, auditing and record keeping standards to ensure sound fiduciary practices. Key services include tax collections, specifically business licensing; purchasing; budget development and monitoring; capital planning; financial forecasting; treasury; payroll; accounts payable; and financial reporting. In addition, Finance Administration reviews the fiscal impact of all City staff reports; provides project management of City-wide and Department-wide projects; oversees special audits; provides fiscal analysis of various proposals.

100% of the allocable Fiscal Year 2022-23 operating expenditures for this division are assigned to a single cost pool and allocated based on modified total direct cost per City fund, department, and/or division for FY 2022-23.

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

100% of the allocable Fiscal Year 2022-23 operating expenditures for this department are assigned to two cost pools and allocated to each City fund, department, or division that benefits from the services provided by each cost pool. The cost pool(s) and allocation factors are:
o System-wide Support A — Costs associated with this activity are allocated based on modified total direct cost per City fund, department, and/or division for FY 2022-23. 21 Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 7 Prepared by NBS

o System-wide Support B — Costs are allocated based on total revenues received per City fund, department, and/or division FY 2022-23.

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

Finance - Payroll (0001-174)
The Payroll Division ensures that City workers receive accurate pay and benefits without fail. Payroll plays a key role in crucial government programs including fair labor and standards, child support deductions and payments, social security taxes and benefits, unemployment insurance, and Medicare.

100% of the allocable Fiscal Year 2022-23 operating expenditures for this division are assigned to a single cost pool and allocated based on total full-time equivalents per City fund, department, and/or division for FY 2022-23.

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

100% of the allocable Fiscal Year 2022-23 operating expenditures for this department are assigned to two cost pools and allocated to each City fund, department, or division that benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are:
o Citywide Support Services — Costs are allocated based on the total revenues received per City fund, department, and/or division for FY 2022-23.
o Investment Management — Costs associated with activities classified as “Investment Management” in nature per Title 2 CFR – part 200 guidelines and are therefore excluded from resulting cost allocations.

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

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

100% of the allocable Fiscal Year 2022-23 operating expenditures for this division are assigned to a single cost pool and allocated based on total accounts payable invoices per City fund, department, and/or division for FY 2022-23.

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

100% of the allocable Fiscal Year 2022-23 operating expenditures for this division are assigned to a single cost pool and allocated based on total revenues received per City fund, department, and/or division for FY 2022-23.

Finance – Purchasing (0001-178)
The Purchasing Division employees are members of the California Association of Public Procurement Officials (CAPPO). As such, we regard public service as a sacred trust. We give primary consideration to the best interests of the City of Richmond. Our goal is to obtain the best value for the City, and attain the maximum value for each tax dollar, while giving all qualified vendors equal opportunity. We conduct ourselves with professionalism, fairness and dignity, and demand truth and honesty in all business transactions. We support a respectful, open and fair competitive process.

100% of the allocable Fiscal Year 2022-23 operating expenditures for this division are assigned to a single cost pool and allocated based on total purchase orders made per City fund, department, and/or division for FY 2022-23.

Human Resources (0001-181)
The Human Resource Management Department’s mission is to support customers in accomplishing their missions by attracting and retaining a highly skilled and diversified workforce that is fairly compensated and rewarded for its effort in an equitable, safe, and responsible work environment. The Department’s mission is accomplished within existing resources, in an environment of change, with integrity, and in a manner that is consistent with the City’s policies, Code of Ethics, merit system principles, and federal and state laws. The Department is responsible for recruitment and testing, classification and compensation, training, benefits, administration, and workforce relations.

100% of the allocable Fiscal Year 2022-23 operating expenditures for this department are assigned to two cost pools and allocated to each to each City fund, department, or division that benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are:
o System-wide Support A — Costs are allocated based on the total full-time equivalents per City fund, department, and/or division for FY 2022-23.
o System-wide Support B — Costs are allocated based on the total salaries and benefits per City fund, department, and/or division for FY 2022-23.

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

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

100% of the allocable Fiscal Year 2022-23 operating expenditures for this department are assigned to two cost pools and allocated to each City fund, department, or division that benefits from the services provided by each cost pool. The cost pool(s) and allocation factors are:
o Citywide Facility Maintenance Services — Costs are allocated based on the total building square footage of City facilities for FY 2022-23.
o City Infrastructure Maintenance — Costs associated with “City Infrastructure Maintenance” are direct costs by nature and are therefore excluded from resulting cost allocations.

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

100% of the allocable Fiscal Year 2022-23 operating expenditures for this division are assigned to a single cost pool and allocated based on full-time equivalents per City fund, department, and/or division for FY 2022-23.

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

100% of the allocable Fiscal Year 2022-23 operating expenditures for this division are assigned to a single cost pool and allocated based on number of IT units per City fund, department, and/or division for FY 2022-

23. IT/Telecommunications (0001-262)
The Information Technology Department houses the Telecommunications, Geographic Information Systems (GIS), Enterprise Resource Planning (ERP) and Desktop Divisions. The Telecommunications Division supports all telephone VoIP and other communications hardware and software needed for daily operational activities. The GIS Division is responsible for creating and maintaining maps and geographic information.

The ERP Division supports the City’s financial system software and other applications needed for daily operational activities. The Desktop Division supports PC’s and desktop applications.

100% of the allocable Fiscal Year 2022-23 operating expenditures for this division are assigned to a single cost pool and allocated based on total full time equivalents per City fund, department, and/or division for FY 2022-23.

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

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

100% of the allocable Fiscal Year 2022-23 operating expenditures for this division are assigned to a single cost pool and allocated based on the IT/Mailroom and Duplication costs for FY 2022-23.

Non-Departmental (0001-907, 0001-908)
The Non-Departmental Department accounts for expenses that fund activities or programs resulting in citywide benefits but cannot be directly assigned to any particular department. 100% of the allocable Fiscal Year 2022-23 operating expenditures for this department are assigned to four cost pools and allocated to each City fund, department, or division that benefits from the services provided by each cost pool. The cost pool(s) and allocation factors are:
o Compensated Leave and Retiree Benefits — Costs are allocated based on salaries and benefits per City fund, department and/or division for FY 2022-23.
o Citywide Support Services — Costs are allocated based on modified total direct cost per City fund, department, and/or division for FY 2022-23.
o Civic Center Rent Allocation — Costs are allocated based on Civic Center/Plaza full time equivalents per City General Fund department for FY 2022-23.
o Civic Center/Plaza Security Services — Costs are allocated based on Civic Center/Plaza full time equivalents per City fund, department, and/or division for FY 2022-23.

25 Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 11 Prepared by NBS

SECTION 3: NAVIGATING THE COST ALLOCATION PLAN
The schedules showing the complete Cost Allocation Plan are attached to this report, and are organized as follows:
 Table of Contents

 Allocation 2 — Allocation Inventory: Identifies each support service department, the costs allocated to each identified cost pool, and the factor chosen for allocating costs to budget units that benefit from the support services provided. NBS has identified and documented the source used to allocate costs.

 Allocation 3 — Total Allocation of Citywide Administrative & Support Services: Summarizes the total citywide overhead and indirect costs allocated to each Fund/Department/Division.

 Indirect Rates: Pages are denoted with “Indirect Rate” in the bottom right-hand corner of the page. An Indirect Cost Rate is a rate derived from chargeable labor and is explained further in Section 4 of this report.

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

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

 Allocation Detail Schedules — 1-Allocation through 20-Allocation – Allocation of Each Cost Pool: Detail the allocation of each cost pool to budget units that benefit from the support services provided. Per Title 2 CFR – part 200 guidelines, NBS performs the allocations as a “two-step” process. A first pass of allocation calculations allows all support service departments to send costs to both themselves and to all benefiting departments. A final second pass of allocation calculations sends all resulting allocations to support service departments from the first pass to benefiting departments, based on the same approaches described in the Support Service Department Narratives section of this report.

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

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

26 Title 2 CFR Part 200 Cost Allocation Plan – City of Richmond 12 Prepared by NBS

SECTION 4: INDIRECT COST RATE
The Cost Allocation Plan described in Section 2 and provided in detail as Exhibit A establishes a fair and equitable apportionment of the City’s indirect services costs to the individual departments and funds supported.

An Indirect Cost Rate is a rate derived from chargeable labor. It is one option available for application of the Plan’s results that can be used to recover indirect costs from any given department, project, or fund that incurs labor costs.

It is the ratio between the total indirect costs, or central service cost, and an equitable indirect cost rate base. Simply stated:

Indirect Cost Rate = Central Service Cost / Indirect Cost Rate Base The “Indirect Cost Rate Base” is typically salary and wages expenses, or salary, wages, and benefit expenditures. The “Central Service Cost” is the amount of resulting indirect services costs allocated entirely through the Cost Allocation Plan, or specifically to an individual department, fund, program, etc. The Indirect Cost Rate may be calculated specifically for each department, fund, or cost center, or as a single citywide overhead rate.

The resulting specific and citywide indirect cost rates for the City are summarized in Exhibit A (Cost Allocation Plan Detail) to this report. The choice to implement a specific or citywide rate is always established by policy and depends on preferences of each City’s management and leadership. The following are important points to note regarding this decision:
 A specific rate, while seemingly more equitable as a detailed calculation, can prove problematic in its implementation. Specific rates often vary vastly between cost centers. Stakeholders who implement and/or receive overhead charges based on a specific rate may consider such a detailed approach disproportionate to the results achieved. Specific rates are implemented most often by larger agencies with multiple layers of internal overhead costs.
 A citywide rate, generally considered a more conservative approach to an indirect cost rate calculation, ensures a consistent rate is applied to all receivers of administrative services. Citywide rates are the industry standard application. NBS recommends this approach for smaller agencies, like the City, where overhead services costs are centralized, and overhead services are shared across multiple departments at the same time.

The Citywide Indirect Cost Rate calculated for the City through this analysis is 32%. The resulting Indirect Cost Rate can be applied to direct salaries and wages that are charged directly to City funds, departments, and services for the purpose of recovering indirect services costs.
27 EXHIBIT A
Cost Allocation Plan Detail
Prepared by NBS for the City of Richmond
28 2020-2021
2018-2019
TITLE 2 CFR 200 Cost Allocation Plan for Fiscal Year 2024-25 Based on Fiscal Year 2022-23 Actual Expenditures
Prepared for the
City of Richmond
Regional Office
870 Market Street, Suite 1223
San Francisco, CA 94102
Toll free: 800.434.8349
Main Office
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516
nbsgov.com
July 8, 2024
29 City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures SCHEDULES Page #
Allocation 2 ALLOCATION INVENTORY 5
Allocation 3 TOTAL ALLOCATION OF CITYWIDE ADMINISTRATIVE & SUPPORT SERVICES 7 Indirect Rates DERIVED RATES CHARGEABLE ON LABOR 21
BLDG- Building Use
1 - EXP Departmental Expense Detail 22
1 - COSTS Costs to be Allocated 23
1 - ALLOCATIONS 1.1 Allocation Detail: Building Use - Building Depreciation 24 1 - SUMMARY Allocation Summary 27
EQUIP- Equipment Use
2 - EXP Departmental Expense Detail 30
2 - COSTS Costs to be Allocated 31
2 - ALLOCATIONS 2.1 Equipment Use - Equipment Depreciation 32 2 - SUMMARY Allocation Summary 35
0001-131- GF-CITY MNGR ADMIN DIV
3 - EXP Departmental Expense Detail 38
3 - COSTS Costs to be Allocated 40
3 - ALLOCATIONS 3.1 GF-CITY MNGR ADMIN DIV - System-wide Support A 41 3 - ALLOCATIONS 3.2 GF-CITY MNGR ADMIN DIV - System-wide Support B 44 3 - ALLOCATIONS 3.3 GF-CITY MNGR ADMIN DIV - System-wide Support C 45 3 - SUMMARY Allocation Summary 48
0001-141- CITY CLERK ADMIN DIV
4 - EXP Departmental Expense Detail 51
4 - COSTS Costs to be Allocated 53
4 - ALLOCATIONS 4.1 CITY CLERK ADMIN DIV - System-wide Support A 54 4 - ALLOCATIONS 4.2 CITY CLERK ADMIN DIV - System-wide Support B 57 4 - ALLOCATIONS 4.3 CITY CLERK ADMIN DIV - System-wide Support C 58 4 - SUMMARY Allocation Summary 61
0001-151- CITY ATTRNY ADMIN DIV
5 - EXP Departmental Expense Detail 64
5 - COSTS Costs to be Allocated 66
5 - ALLOCATIONS 5.1 CITY ATTRNY ADMIN DIV - System-wide Support A 67 5 - ALLOCATIONS 5.2 CITY ATTRNY ADMIN DIV - System-wide Support B 70 5 - ALLOCATIONS 5.3 CITY ATTRNY ADMIN DIV - System-wide Support C 73 5 - SUMMARY Allocation Summary 76
0001-171- FIN-ADMN SVCS/ADMIN DIV
6 - EXP Departmental Expense Detail 79
6 - COSTS Costs to be Allocated 81
6 - ALLOCATIONS 6.1 FIN-ADMN SVCS/ADMIN DIV - Citywide Financial Services 82 6 - SUMMARY Allocation Summary 85

TABLE OF CONTENTS
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
Contents

Page 2 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures SCHEDULES Page #

TABLE OF CONTENTS
0001-172- FINANCE/GEN ACCTING DIV
7 - EXP Departmental Expense Detail 88
7 - COSTS Costs to be Allocated 89
7 - ALLOCATIONS 7.1 FINANCE/GEN ACCTING DIV - System-wide Support A 90 7 - ALLOCATIONS 7.2 FINANCE/GEN ACCTING DIV - System-wide Support B 93 7 - SUMMARY Allocation Summary 96
0001-173- FIN/BDGT-OPERATING DIV
8 - EXP Departmental Expense Detail 99
8 - COSTS Costs to be Allocated 100
8 - ALLOCATIONS 8.1 FIN/BDGT-OPERATING DIV - Citywide Budget Services 101 8 - SUMMARY Allocation Summary 104
0001-174- FIN/PAYROLL DIV
9 - EXP Departmental Expense Detail 107
9 - COSTS Costs to be Allocated 108
9 - ALLOCATIONS 9.1 FIN/PAYROLL DIV - Citywide Payroll Services 109 9 - SUMMARY Allocation Summary 112
0001-175- FIN-TRSY/DEBT ADMIN DIV
10 - EXP Departmental Expense Detail 115
10 - COSTS Costs to be Allocated 116
10 - ALLOCATIONS 10.1 FIN-TRSY/DEBT ADMIN DIV - Citywide Support Services 117 10 - ALLOCATIONS 10.2 FIN-TRSY/DEBT ADMIN DIV - Investment Management 120 10 - SUMMARY Allocation Summary 121
0001-176- FIN/ACCNTS PAYABLE DIV
11 - EXP Departmental Expense Detail 124
11 - COSTS Costs to be Allocated 125
11 - ALLOCATIONS 11.1 FIN/ACCNTS PAYABLE DIV - Citywide Accounts Payable Services 126 11 - SUMMARY Allocation Summary 129
0001-177- FIN/REV COLLECTION DIV
12 - EXP Departmental Expense Detail 132
12 - COSTS Costs to be Allocated 133
12 - ALLOCATIONS 12.1 FIN/REV COLLECTION DIV - Citywide Revenue Collection Services 134 12 - SUMMARY Allocation Summary 137
0001-178- FIN/PURCHASING DIV
13 - EXP Departmental Expense Detail 140
13 - COSTS Costs to be Allocated 141
13 - ALLOCATIONS 13.1 FIN/PURCHASING DIV - Citywide Purchasing Services 142 13 - SUMMARY Allocation Summary 145
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
Contents

Page 3 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures SCHEDULES Page #

TABLE OF CONTENTS
0001-181- GF-HR ADMIN DIV
14 - EXP Departmental Expense Detail 148
14 - COSTS Costs to be Allocated 150
14 - ALLOCATIONS 14.1 GF-HR ADMIN DIV - System-wide Support A 151 14 - ALLOCATIONS 14.2 GF-HR ADMIN DIV - System-wide Support B 154 14 - SUMMARY Allocation Summary 157
0001-232- GF-PW-FCLTY MNT/ADM DIV
15 - EXP Departmental Expense Detail 160
15 - COSTS Costs to be Allocated 165
15 - ALLOCATIONS 15.1 GF-PW-FCLTY MNT/ADM DIV - Citywide Facility Maintenance Services 166 15 - ALLOCATIONS 15.2 GF-PW-FCLTY MNT/ADM DIV - City Infrastructure Maintenance 169 15 - SUMMARY Allocation Summary 170
0001-235- GF-PW/EQUIPMENT SVCS DIV
16 - EXP Departmental Expense Detail 173
16 - COSTS Costs to be Allocated 175
16 - ALLOCATIONS 16.1 GF-PW/EQUIPMENT SVCS DIV - Citywide Fleet Services 176 16 - SUMMARY Allocation Summary 179
0001-261- GF-INFO TECH/ADMIN DIV
17 - EXP Departmental Expense Detail 182
17 - COSTS Costs to be Allocated 184
17 - ALLOCATIONS 17.1 GF-INFO TECH/ADMIN DIV - IT Administration 185 17 - SUMMARY Allocation Summary 188
0001-262- GF-I.T./TELECOMMS DIV
18 - EXP Departmental Expense Detail 191
18 - COSTS Costs to be Allocated 193
18 - ALLOCATIONS 18.1 GF-I.T./TELECOMMS DIV - Citywide Telecomms Support 194 18 - SUMMARY Allocation Summary 197
0001-263- GF-IT/MAILRM & DUP DIV
19 - EXP Departmental Expense Detail 200
19 - COSTS Costs to be Allocated 201
19 - ALLOCATIONS 19.1 GF-IT/MAILRM & DUP DIV - Citywide Mailroom/Dupl. 202 19 - SUMMARY Allocation Summary 205
0001-907-908- GF-NON DEPARTMENTAL
20 - EXP Departmental Expense Detail 208
20 - COSTS Costs to be Allocated 210
20 - ALLOCATIONS 20.1 GF-NON DEPARTMENTAL - Compensated Leave & Retiree Benefits 211 20 - ALLOCATIONS 20.2 GF-NON DEPARTMENTAL - Citywide Support Services 214 20 - ALLOCATIONS 20.3 GF-NON DEPARTMENTAL - Civic Center Rent Allocation 217 20 - ALLOCATIONS 20.4 GF-NON DEPARTMENTAL - Civic Center/Plaza Security Services 220 20 - SUMMARY Allocation Summary 223

WORKSPACES
Series Purpose
C Central Summary of Allocation Factor Data 226
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
Contents

Page 4 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures Total
Allocable Budget Unit Allocable Cost Pool Expense ¹ Allocation Basis BLDG Building Use 1.1 Building Depreciation 988,240$ FY 22-23 Building Depreciation per Fund/Dept.

Subtotal Building Use 988,240$
EQUIP Equipment Use 2.1 Equipment Depreciation 693,604 FY 22-23 Equipment Depreciation per Fund/Dept, Subtotal Equipment Use 693,604$
0001-131 GF-CITY MNGR ADMIN DIV 3.1 System-wide Support A 346,903 FY 22-23 Total FTEs per Fund/Dept 0001-131 GF-CITY MNGR ADMIN DIV 3.2 System-wide Support B 346,903 Not Allocated - General Governmental Expense 0001-131 GF-CITY MNGR ADMIN DIV 3.3 System-wide Support C 346,903 FY 22-23 Modified Total Direct Cost per Fund/Dept.

Subtotal GF-CITY MNGR ADMIN DIV 1,040,710$
0001-141 CITY CLERK ADMIN DIV 4.1 System-wide Support A 278,095 FY 22-23 Total FTEs per Fund/Dept. 0001-141 CITY CLERK ADMIN DIV 4.2 System-wide Support B 335,380 Not Allocated - General Governmental Expense 0001-141 CITY CLERK ADMIN DIV 4.3 System-wide Support C 278,095 FY 22-23 Modified Total Direct Cost per Fund/Dept.

Subtotal CITY CLERK ADMIN DIV 891,569$
0001-151 CITY ATTRNY ADMIN DIV 5.1 System-wide Support A 499,665 FY 22-23 Total FTEs per Fund/Dept. 0001-151 CITY ATTRNY ADMIN DIV 5.2 System-wide Support B 499,665 FY 22-23 Total Council Agendas 0001-151 CITY ATTRNY ADMIN DIV 5.3 System-wide Support C 499,665 FY 22-23 Modified Total Direct Cost per Fund/Dept.

Subtotal CITY ATTRNY ADMIN DIV 1,498,995$
0001-171 FIN-ADMN SVCS/ADMIN DIV 6.1 Citywide Financial Services 741,787 FY 22-23 Modified Total Direct Cost per Fund/Dept.

Subtotal FIN-ADMN SVCS/ADMIN DIV 741,787$
0001-172 FINANCE/GEN ACCTING DIV 7.1 System-wide Support A 923,299 FY 22-23 Modified Total Direct Cost per Fund/Dept. 0001-172 FINANCE/GEN ACCTING DIV 7.2 System-wide Support B 307,766 FY 22-23 Total Revenues Received per Fund/Dept.

Subtotal FINANCE/GEN ACCTING DIV 1,231,066$
0001-173 FIN/BDGT-OPERATING DIV 8.1 Citywide Budget Services 518,291 FY 22-23 Modified Total Direct Cost per Fund/Dept.

Subtotal FIN/BDGT-OPERATING DIV 518,291$
0001-174 FIN/PAYROLL DIV 9.1 Citywide Payroll Services 352,437 FY 22-23 Total FTEs per Fund/Dept.

Subtotal FIN/PAYROLL DIV 352,437$
0001-175 FIN-TRSY/DEBT ADMIN DIV 10.1 Citywide Support Services 809,982 FY 22-23 Total Revenues Received per Fund/Dept. 0001-175 FIN-TRSY/DEBT ADMIN DIV 10.2 Investment Management 42,631 Not Allocated Subtotal FIN-TRSY/DEBT ADMIN DIV 852,613$
0001-176 FIN/ACCNTS PAYABLE DIV 11.1 Citywide Accounts Payable Services 101,165 FY 22-23 Total Accounts Payable Invoices per Fund/Dept.

Subtotal FIN/ACCNTS PAYABLE DIV 101,165$
0001-177 FIN/REV COLLECTION DIV 12.1 Citywide Revenue Collection Services 973,106 FY 22-23 Total Revenues Received per Fund/Dept.

Subtotal FIN/REV COLLECTION DIV 973,106$
0001-178 FIN/PURCHASING DIV 13.1 Citywide Purchasing Services 390,104 FY 22-23 Total PO's per Fund/Dept.

Subtotal FIN/PURCHASING DIV 390,104$

ALLOCATION INVENTORY
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
Allocation 2

Page 5 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures Total
Allocable Budget Unit Allocable Cost Pool Expense ¹ Allocation Basis

ALLOCATION INVENTORY
0001-181 GF-HR ADMIN DIV 14.1 System-wide Support A 1,006,049 FY 22-23 Total FTEs per Fund/Dept. 0001-181 GF-HR ADMIN DIV 14.2 System-wide Support B 1,006,049 FY 22-23 Total Salaries and Benefits per Fund/Dept.

Subtotal GF-HR ADMIN DIV 2,012,098$
0001-232 GF-PW-FCLTY MNT/ADM DIV 15.1 Citywide Facility Maintenance Services 4,179,240 FY 22-23 Total Building Square Footage 0001-232 GF-PW-FCLTY MNT/ADM DIV 15.2 City Infrastructure Maintenance 4,804,148 Not Allocated Subtotal GF-PW-FCLTY MNT/ADM DIV 8,983,389$
0001-235 GF-PW/EQUIPMENT SVCS DIV 16.1 Citywide Fleet Services 3,725,863 FY 22-23 Total FTEs per Fund/Dept.

Subtotal GF-PW/EQUIPMENT SVCS DIV 3,725,863$
0001-261 GF-INFO TECH/ADMIN DIV 17.1 IT Administration 1,908,580 FY 22-23 Number of IT Units per Fund/Dept.

Subtotal GF-INFO TECH/ADMIN DIV 1,908,580$
0001-262 GF-I.T./TELECOMMS DIV 18.1 Citywide Telecomms Support 1,619,990 FY 22-23 Total FTEs per Fund/Dept.

Subtotal GF-I.T./TELECOMMS DIV 1,619,990$
0001-263 GF-IT/MAILRM & DUP DIV 19.1 Citywide Mailroom/Dupl. 154,959 FY 22-23 IT/Mailrm & Dup Costs Subtotal GF-IT/MAILRM & DUP DIV 154,959$
0001-907-908 GF-NON DEPARTMENTAL 20.1 Compensated Leave & Retiree Benefits 8,720,553 FY 22-23 Salaries and Benefits per Fund/Dept. (General Fund Only) 0001-907-908 GF-NON DEPARTMENTAL 20.2 Citywide Support Services 2,410,026 FY 22-23 Modified Total Direct Cost per Fund/Dept. 0001-907-908 GF-NON DEPARTMENTAL 20.3 Civic Center Rent Allocation 2,705,316 FY 22-23 Civic Center/Plaza FTE per Fund/Dept., GF Only 0001-907-908 GF-NON DEPARTMENTAL 20.4 Civic Center/Plaza Security Services 846,026 FY 22-23 Civic Center/Plaza FTE per Fund/Dept., All Funds Subtotal GF-NON DEPARTMENTAL 14,681,921$
Grand Total 43,360,489$
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
Allocation 2

Page 6 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures

FUND/ DEPT

ACCOUNT

NUMBER NAME
0001-101-

OFFICE OF

THE MAYOR
0001-105-

COUNCIL/CIT

Y COUNCIL
DIV
0001-121-
POLICE

COMMISSION
DIV
0001-161- GF-

PLN/PLNING

ADMN DIV
0001-163- GF-

PLN/CODE

ENFORCEME
NT DIV
0001-191- GF-
POLICE

ADMIN DIV
0001-192- GF-

POLICE-

PATROL/CIB
0001-193- GF-

POLICE/CRIM
E

PREVENTION
0001-196- GF-

POLICE/REGU
LATORY
0001-197-
CAD

DISPATCH

SYST/COMM

POL DIV
BLDG Building Use -$ -$ -$ -$ -$ 153,424$ -$ -$ -$ -$ EQUIP Equipment Use ² - 2,628 - - - 173,017 - - - - 0001-131 GF-CITY MNGR ADMIN DIV 4,757 7,322 573 443 5,804 162,250 34 842 615 16,312 0001-141 CITY CLERK ADMIN DIV 3,787 5,829 457 353 4,620 129,143 27 670 490 12,984 0001-151 CITY ATTRNY ADMIN DIV 106,908 62,357 850 656 8,599 283,485 51 1,248 912 24,169 0001-171 FIN-ADMN SVCS/ADMIN DIV 1,756 1,942 172 990 5,203 168,402 77 773 266 12,044 0001-172 FINANCE/GEN ACCTING DIV 2,130 2,427 228 1,641 6,624 224,309 88 1,173 304 13,919 0001-173 FIN/BDGT-OPERATING DIV 1,098 1,214 108 619 3,253 105,288 48 483 166 7,530 0001-174 FIN/PAYROLL DIV 3,908 6,350 488 - 3,419 85,484 - 488 488 10,747 0001-175 FIN-TRSY/DEBT ADMIN DIV 285 484 74 1,211 1,587 75,053 - 688 - 289 0001-176 FIN/ACCNTS PAYABLE DIV 393 1,023 87 50 1,359 14,777 - 555 - 193 0001-177 FIN/REV COLLECTION DIV 427 724 110 1,813 2,375 112,353 - 1,029 - 433 0001-178 FIN/PURCHASING DIV 1,897 2,371 948 474 1,897 59,751 - 948 - 948 0001-181 GF-HR ADMIN DIV 16,157 23,700 1,822 - 21,948 584,943 - 2,970 1,904 64,620 0001-232 GF-PW-FCLTY MNT/ADM DIV - - - - - 859,964 - - - - 0001-235 GF-PW/EQUIPMENT SVCS DIV 40,348 65,565 5,043 - 35,304 882,611 - 5,043 5,043 110,957 0001-261 GF-INFO TECH/ADMIN DIV 13,523 45,076 - - 38,315 462,033 193,828 9,015 - - 0001-262 GF-I.T./TELECOMMS DIV 16,346 26,562 2,043 - 14,302 357,560 - 2,043 2,043 44,950 0001-263 GF-IT/MAILRM & DUP DIV 1,480 636 421 - - - - - - - 0001-907-908 GF-NON DEPARTMENTAL 159,190 232,443 3,907 2,671 123,768 3,535,006 208 16,221 4,929 336,765 Allocated Costs 374,388$ 488,654$ 17,332$ 10,920$ 278,379$ 8,428,851$ 194,362$ 44,190$ 17,161$ 656,861$ Notes
³ Includes:

Page 7 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use ²
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
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
Allocated Costs
Notes
³ Includes:

PARKING

ENFORCEME
NT DIV
0001-201- GF-

FIRE/ADMIN
DIV
0001-202- GF-

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

PREVENTION
DIV
0001-204- GF-
FIRE/

SUPPORT DIV
0001-205- GF-

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

EMS DIV
0001-211- OF.

OF NB-HOOD

SFTY ADMIN
DIV
0001-212-

OFF OF N-
HOOD

SFTY/GRANT
ADM
0001-231- GF-

PW ADMIN-
DIV
-$ 52,644$ -$ -$ -$ -$ -$ -$ -$ 72,806$ - 74,402 - - - - - - - 157,665 2,445 3,548 81,432 7,468 404 881 13 13,428 4 7,631 1,946 2,824 64,815 5,945 322 702 10 10,689 3 6,075 3,622 13,665 120,646 11,065 598 1,306 19 19,898 6 105,911 1,026 3,489 94,312 6,704 903 860 29 5,603 9 4,851 1,175 3,999 108,041 8,066 1,879 1,048 62 6,626 23 6,934 641 2,182 58,965 4,191 564 538 18 3,503 6 3,033 1,954 1,954 38,590 4,396 - 488 - 10,747 - 5,373 - 4 - 923 2,019 150 70 494 29 3,291 6 6 - 642 1,153 218 81 1,047 100 1,515 - 6 - 1,382 3,023 224 105 739 44 4,927 - - - 948 6,639 474 474 948 - 10,907 8,618 13,723 314,101 24,712 1,793 16,222 - 40,979 - 15,971 - - 525,891 - - - - - - 48,792 20,174 20,174 398,436 45,391 - 5,043 - 110,957 - 55,478 20,284 40,569 - 29,300 40,569 9,015 - 29,300 - 37,864 8,173 8,173 161,413 18,389 - 2,043 - 44,950 - 22,475 - - - 8,129 - - - - - 914 85,018 139,196 2,111,089 252,699 19,129 142,551 78 407,722 25 167,316 155,083$ 380,557$ 4,077,730$ 430,351$ 78,994$ 181,763$ 960$ 707,631$ 248$ 739,729$ Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
Allocation 3

Page 8 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures

FUND/ DEPT

ACCOUNT

PRKS&LNDSK

P/PRKS DIV
0001-234- GF-

PW/STREETS/

ADM DIV
0001-237- GF-

I&M/ABATEME

NT SVCS DIV
0001-239- GF-

I&M/PROP/AS

SETS MNGT
DIV
0001-241- GF-

LIB&CL SVC/L-

ADM DIV
0001-242- GF-
LS/REF

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

SVCS/LEAP
DIV
0001-251- GF-

RECREATION

ADM DIV
0001-253-

CM&NB/BOOK

ER T CTR DIV
0001-254- GF-

REC/SPCL

EVENTS DIV
25,923$ -$ -$ -$ 38,930$ -$ -$ 268,187$ 34,023$ -$ - - - - - - - 850 - - 23,418 18,884 12,677 1 27,369 476 6,129 11,702 28,250 5,507 18,641 15,032 10,091 1 21,787 379 4,879 9,315 22,489 4,384 34,699 27,981 18,784 1 40,555 705 9,082 85,664 41,863 8,161 15,723 11,137 7,252 2 10,134 1,063 2,603 6,182 4,342 2,323 21,844 13,118 9,023 5 11,967 2,327 2,999 7,262 5,533 2,960 9,830 6,963 4,534 1 6,336 664 1,628 3,865 2,714 1,453 16,120 13,677 9,281 - 22,470 - 4,885 8,793 25,889 4,396 9,162 858 1,712 7 856 2,653 42 429 1,336 712 7,613 1,665 973 81 1,390 2,463 100 1,054 2,712 1,066 13,716 1,285 2,563 10 1,281 3,971 62 643 2,000 1,067 9,010 2,371 4,268 - 2,845 10,433 474 1,897 5,216 3,794 79,682 70,122 41,960 - 93,774 - 20,484 42,287 85,865 18,699 98,104 86,741 - - 406,275 - - 349,437 458,048 172,051 166,435 141,218 95,826 - 232,001 - 50,435 90,783 267,305 45,391 29,300 - - - 69,868 29,300 56,345 234,397 - - 67,426 57,210 38,821 - 93,987 - 20,432 36,778 108,289 18,389 - - 29,139 - 2,717 2,565 - - 1,370 1,299 338,225 697,023 153,399 5 923,580 2,866 202,775 167,081 94,712 58,711 984,870$ 1,165,285$ 440,302$ 114$ 2,008,124$ 59,862$ 383,354$ 1,326,606$ 1,191,958$ 350,363$ Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
Allocation 3

Page 9 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures

FUND/ DEPT

ACCOUNT

TRANSPORTA
TN

OPERATIONS
0001-256-

RECREATION

SVCS/AQUATI
CS
0001-257-

RECREATION

SVCS/CONVE

NTION CTR
0001-259-

RECREATION

SVCS/PLUNG
E
0001-260-

RECREATION

SVCS/CITIES

OF SRVC
0001-361- GF
ECON

DEV/ADMINIS

TRATION
0001-362- GF

ECON DEV/SP
PRJ-

ENVIRONMNT
L
0001-364- GF-
ECON

DEV/PUBLIC

ART DIV
0001-369- GF-
ECON

DEV/REAL

ESTATE DIV
0001-371-

INTERNAL

SERVICES-
ADMIN
-$ 107,310$ -$ 118,576$ 221$ -$ -$ -$ -$ -$ - - - 8,655 21,464 - - - - - 1,402 16,940 2,654 578 897 2,660 1,944 1,081 1,171 1,470 1,116 13,486 2,113 460 714 2,117 1,548 860 932 1,170 2,077 25,104 3,933 856 1,329 30,220 2,881 1,601 1,735 2,178 913 1,253 1,494 1,291 895 1,506 1,017 1,305 1,507 1,066 1,086 1,478 1,778 1,506 1,157 1,970 1,493 2,228 1,960 1,258 571 783 934 807 559 942 636 816 942 667 977 16,120 1,954 - 488 1,954 1,465 488 488 977 96 103 159 66 316 586 783 1,753 559 87 299 424 200 281 518 274 368 324 224 156 144 155 239 100 473 878 1,172 2,623 837 131 948 - 948 474 8,536 1,897 1,897 9,958 2,845 474 4,764 51,263 9,696 3,344 3,266 9,215 5,144 2,867 4,152 5,790 - 81,320 433,706 - - - - - - - 10,087 166,435 20,174 - 5,043 20,174 15,130 5,043 5,043 10,087 - - - - - 18,031 15,777 4,508 4,508 - 4,086 67,426 8,173 - 2,043 8,173 6,130 2,043 2,043 4,086 3,526 642 - 801 20,580 1,075 5,995 28 - - 19,784 34,579 40,239 34,615 19,310 35,792 52,144 16,692 29,202 29,751 51,876$ 584,822$ 528,394$ 172,409$ 87,809$ 137,463$ 115,524$ 54,218$ 58,147$ 59,349$ Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
Allocation 3

Page 10 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures

FUND/ DEPT

ACCOUNT

SPO/ADMIN
DIV
1002- GAS
TAX-

PW/PVMNT

MAINT DIV
1003-

TRANSPORTA
TION

OPERATIONS
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&LNDS
CP DIV
1015- MRNA

BAY LNDSCP
& LIGHT DIV
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - - 3,521 2,859 94 393 5,486 291 192 7,690 6,674 - 2,802 2,276 74 313 4,366 232 153 6,122 5,312 - 5,215 4,237 139 582 8,126 431 284 11,395 9,889 - 7,865 1,952 209 878 12,255 650 429 3,873 3,820 - 15,765 2,603 300 1,296 19,157 1,195 532 5,131 5,166 - 4,918 1,220 131 549 7,662 407 268 2,422 2,388 - - 1,954 - - - - - 5,862 4,885 - 16,148 878 145 694 12,236 1,075 98 1,658 1,888 - 1,895 511 12 1,546 3,417 499 387 1,596 1,958 - 24,173 1,314 217 1,038 18,317 1,609 146 2,483 2,827 - 5,216 1,423 948 4,268 24,659 1,423 948 2,845 1,423 - - 10,034 - 457 - - - 26,050 22,761 - - 834,668 - - - - - - - - - 20,174 - - - - - 60,522 50,435 - - 15,777 - - - - - 6,761 4,508 - - 8,173 - - - - - 24,518 20,432 - - - - 16,645 1,788 - 6,922 - - - 21,218 5,266 564 2,369 33,059 1,754 1,156 10,449 10,306 -$ 108,737$ 915,319$ 2,833$ 31,028$ 150,527$ 9,566$ 11,515$ 179,378$ 154,671$ Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
Allocation 3

Page 11 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures

FUND/ DEPT

ACCOUNT

CHEVRON

MODERNIZAT

N PROJ & CIA
1018- RENT

CONTROL

PROGRAM
1019- SBI

RMRA CAP

IMPROVEMEN
T
1050- CR-

PLANNING &

BUILDING
1054- PUBLIC
WORKS
GRANTS
ADMIN
1055-

ENCROACHM

ENTS SVCS
1200-

HOUSING

ADMINISTRAT
ION DIV 1201- CDBG
1202-

HSNG/HOME

ADMINISTRAT

ION DIV
1203- NSPI-

NGHBRHD

STABIL PROG
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - 6,266 12,061 3,221 27,999 249 3,789 1,386 276 1 11 4,986 9,601 2,563 22,286 198 3,016 1,103 220 0 8 9,281 19,973 4,771 41,483 369 5,614 2,053 410 1 16 13,996 8,094 7,195 31,500 557 1,811 878 618 1 24 22,245 10,057 21,218 61,287 11,607 2,098 1,123 1,282 1 59 8,751 5,060 4,499 19,694 348 1,132 549 386 1 15 - 8,304 - 13,677 - 2,931 977 - - - 14,850 1,878 31,021 60,254 26,226 57 280 1,373 - 77 561 1,147 412 5,861 642 249 349 118 - 25 22,230 2,811 46,439 90,199 39,260 85 419 2,056 - 116 15,649 4,742 2,845 33,195 5,691 474 1,423 1,423 - 474 - 44,646 - 74,096 - 13,638 3,467 - - 33 - - - - - - - - - - - 85,739 - 141,218 - 30,261 10,087 - - - - 47,330 - 139,737 - 13,974 11,269 - - - - 34,734 - 57,210 - 12,259 4,086 - - - - 17,667 - 13,803 - 55 - - - - 37,756 67,804 19,411 160,691 1,501 4,885 2,368 1,666 3 63 156,571$ 381,649$ 143,595$ 994,188$ 86,648$ 96,327$ 41,816$ 9,828$ 9$ 921$ Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
Allocation 3

Page 12 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures

FUND/ DEPT

ACCOUNT

EMPLOYMEN

T & TRAINING
1207- COR-

NEIGHBORHO
OD

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
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - 16,896 5 169 249 145 4,020 169 142 1,160 71 13,448 4 134 198 116 3,200 135 113 923 57 25,033 7 250 369 215 5,956 251 210 55,327 106 17,785 11 376 557 324 5,654 378 317 2,591 159 22,757 24 432 638 378 10,287 726 363 2,968 3,234 11,119 7 235 348 203 3,535 236 198 1,620 100 8,793 - - - - 1,465 - - - - 5,697 27 1 - 14 9,108 702 - - 7,295 4,583 6 50 - 6 412 748 162 274 262 8,529 41 1 - 21 13,634 1,051 - - 10,920 12,329 474 - - - 16,597 1,423 4,268 2,371 3,319 46,068 - 1,695 - 1,448 6,168 - - - - 342,465 - - - - - - - - - 90,783 - - - - 15,130 - - - - 205,098 - - - - 13,523 - - - - 36,778 - - - - 6,130 - - - - 486 - - - - 545 - - - - 96,652 30 1,016 1,503 875 15,253 1,019 854 6,989 430 965,298$ 636$ 4,357$ 3,863$ 3,745$ 130,618$ 6,837$ 6,626$ 74,224$ 25,953$ Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
Allocation 3

Page 13 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures

FUND/ DEPT

ACCOUNT

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/AQUAT
IC
2116- IMPACT

FEES-OPEN

PARKS/PW
2117- IMPACT
FEES-

LIBRARY
SVCS
2119- IF-

UTILITIES/STO

RMWATER
2120- IF-

UTILITIES/WA

STEWATER
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - 973 23 37 127 2 2 406 13 10 17 774 18 30 101 2 2 323 11 8 14 1,441 33 55 188 3 4 602 20 14 26 2,173 51 83 283 5 6 908 30 22 39 8,459 108 434 910 500 6 1,948 94 25 292 1,359 32 52 177 3 3 568 19 13 24 - - - - - - - - - - 14,271 121 809 1,402 1,182 - 2,171 143 - 592 343 6 106 12 6 - 25 81 - 12 21,363 181 1,211 2,099 1,769 - 3,250 213 - 887 6,639 474 948 474 - - 474 1,423 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5,863 136 225 763 13 15 2,449 80 58 105 63,657$ 1,183$ 3,990$ 6,535$ 3,485$ 38$ 13,124$ 2,125$ 149$ 2,010$ Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
Allocation 3

Page 14 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures

FUND/ DEPT

ACCOUNT

TRIANGLE/EP

A PROGRAMS
3001- DS-
2005 PENS

OBLIG BOND-
DIV
3002- DS-99A

PENS OBLIG

BOND-DIV
3005- DS-
2009

REFNDING&CI

VIC CTR DIV
4001- PORT
OF

RICHMOND
4003-

WASTEWATE
R
4005-
MARINA
4006-

STRMWATER-

UTL/ADMIN
DIV
4008- KCRT -
CABLE

TELEVIS
4101- RHA-

HSG CHOICE
VOUCH SEC 8
ADM
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - 122 34,272 160 6,047 9,531 36,047 319 2,597 4,385 1,424 97 27,273 128 4,812 7,586 28,687 254 2,067 3,490 1,134 181 50,765 238 8,957 14,120 53,397 473 3,847 6,497 2,110 273 76,558 359 13,508 16,856 68,325 714 5,802 3,143 3,182 518 87,702 411 15,475 19,310 210,981 817 15,592 3,970 3,645 170 47,865 224 8,446 10,539 42,718 446 3,627 1,965 1,989 - - - - 1,954 5,373 - - 2,931 - 491 - - - - 317,284 - 21,386 883 - 25 12 - - 1,989 4,901 25 811 1,079 - 735 - - - - 474,969 - 32,015 1,322 - 474 474 - - 9,958 10,433 - 4,268 2,845 - - - - - 8,450 28,214 - 297 16,583 - - - - - - - - - - - - - - - 20,174 55,478 - - 30,261 - - - - - 15,777 49,359 - 4,733 13,523 - - - - - 8,173 22,475 - - 12,259 - - - - - - 87 - - - 151 735 206,524 967 36,440 45,472 214,063 1,925 15,651 8,478 8,584 3,822$ 531,446$ 2,486$ 93,686$ 189,888$ 1,622,792$ 4,974$ 112,692$ 113,614$ 22,218$ Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
Allocation 3

Page 15 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures

FUND/ DEPT

ACCOUNT

ADMINISTRAT

ION 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/RA
D CORP

ADMIN DIV
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - - 444 17 2,696 2,662 297 205 136 3,199 25 - 353 13 2,146 2,119 236 163 108 2,546 20 - 657 25 3,994 3,944 440 304 201 23,660 38 - 991 38 4,914 2,620 664 459 304 1,601 57 - 2,294 43 10,272 4,398 760 526 348 2,114 65 - 620 24 3,072 1,638 415 287 190 1,001 35 - - - 488 1,465 - - - 2,442 - - 2,770 - 11,100 3,339 - - - 669 - - 274 - 3,697 4,651 - - - 2,064 25 - 4,147 - 16,617 4,998 - - - 1,001 - - 1,897 - 11,855 1,897 - - - - 474 - - 160 5,072 8,497 103 - - 9,708 - - - - - - - - - - - - - - 5,043 15,130 - - - 25,217 - - - - - 22,538 - - - - - - - - 2,043 6,130 - - - 10,216 - - - - 412 769 - - - - - - 2,674 102 13,255 7,068 1,791 1,238 819 17,840 153 -$ 17,121$ 422$ 96,678$ 93,865$ 4,707$ 3,182$ 2,106$ 103,279$ 892$ Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
Allocation 3

Page 16 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures

FUND/ DEPT

ACCOUNT

INSURANCE

RESERVES
5003-

EQUIPMENT

SERVICES
5008-

COMPENSATE

D 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
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - 26,149 2,978 3,584 14 21 17 316 10,379 742 2,339 20,810 2,370 2,852 11 17 13 251 8,259 590 1,862 38,734 4,411 5,308 21 31 25 468 15,373 1,098 3,467 52,868 6,653 8,005 31 47 37 706 23,184 1,656 791 89,879 10,898 9,171 60 304 94 809 26,559 1,898 906 33,054 4,159 5,005 19 30 23 441 14,495 1,036 494 2,442 - - - - - - - - 1,954 70,086 7,835 - 59 596 124 - - - - 1,365 474 - 56 6 792 - - - - 104,917 11,729 - 89 893 186 - - - - 10,433 3,319 - 474 - 474 - - - - 13,950 - 21,951 - - - 1,872 62,395 - 7,976 - - - - - - - - - - 25,217 - - - - - - - - 20,174 9,015 - - - - - - - - - 10,216 - - - - - - - - 8,173 - - - 5,142 - 788 - - - - 142,619 17,946 21,595 83 128 100 1,904 62,542 4,469 2,134 651,757$ 72,774$ 77,471$ 6,060$ 2,073$ 2,674$ 6,768$ 223,186$ 11,488$ 50,270$ Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
Allocation 3

Page 17 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures

FUND/ DEPT

ACCOUNT

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

ADMINISTRAT

ION DIV
6103- SA -

CAPITAL

PROJECT
FUNDS
6300- SA-DS
HARBOR 98
TARB
6304- SA-DS
2003B TARB
6305- SA-DS
2004A TARB
(2/3)
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - 9,957 509 153 185 - 375 227 8 441 417 7,926 405 122 148 - 298 181 6 351 332 14,754 755 227 275 - 555 336 12 653 617 3,392 29 342 414 - 837 507 17 985 931 3,886 33 392 475 - 1,176 1,330 20 1,128 1,066 2,121 18 214 259 - 523 317 11 616 582 8,304 488 - - - - - - - - - - - - - 520 1,790 - - - - - - - - 1,047 175 - - - - - - - - 779 2,679 - - - - - - - - 1,897 3,794 - - - 33,429 1,532 - - - 1,612 534 - - - - - - - - - - - - - 85,739 5,043 - - - - - - - - - - - - - - - - - - 34,734 2,043 - - - - - - - - - - - - - - - - - - 9,150 78 923 1,118 - 2,257 1,369 47 2,657 2,511 213,392$ 10,935$ 2,372$ 2,873$ -$ 11,876$ 13,238$ 121$ 6,830$ 6,455$ Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
Allocation 3

Page 18 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures

FUND/ DEPT

ACCOUNT

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
-$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - 210 2 551 833 848 26 190 20,043 993 167 2 438 663 675 21 151 15,950 790 310 4 816 1,235 1,257 39 281 29,688 1,471 468 5 1,231 1,862 1,895 58 424 44,772 - 536 6 1,410 2,133 2,171 67 486 51,289 6,805 293 3 769 1,164 1,185 36 265 27,992 - - - - - - - - - 977 - - - - - - - - 16,269 - - - - - - - - 6,740 - - - - - - - - 24,354 - - - - - - - - - - - - - - - - - 2,904 - - - - - - - - 76,289 - - - - - - - - 10,087 - - - - - - - - 20,284 - - - - - - - - 4,086 - - - - - - - - - 1,263 15 3,319 5,022 5,112 157 1,144 120,778 - 3,247$ 37$ 8,534$ 12,912$ 13,142$ 405$ 2,941$ 310,512$ 172,049$ Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
Allocation 3

Page 19 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures

FUND/ DEPT

ACCOUNT

1. City Council costs, 2. City Manager (Legislative Support costs), 3. City Clerk (Legislative Support & Elections costs), 4. City Attorney (Prosecution and Legal Services costs), 5. Treasury Division (Investment and Business license and fee Subtotal Direct Billed Unallocated ³ Total
872,044$ -$ -$ 872,044$ 438,682 - - 438,682 775,607 - 450,364 1,225,971 617,336 - 431,891 1,049,227 1,615,825 - - 1,615,825 863,287 - - 863,287 1,314,576 - - 1,314,576 539,743 - - 539,743 382,968 - - 382,968 778,499 - 48,227 826,726 103,882 - - 103,882 1,165,399 - - 1,165,399 383,162 - - 383,162 2,182,355 - - 2,182,355 4,773,753 - 5,695,167 10,468,920 3,954,099 - - 3,954,099 2,023,929 - - 2,023,929 1,601,867 - - 1,601,867 146,576 - - 146,576 12,201,251 - - 12,201,251 36,734,840$ -$ 6,625,649$ 43,360,489$ Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
Allocation 3

Page 20 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures

INDIRECT COST RATES
Receiving Central Service Indirect Cost Indirect Cost
Departments Cost [1] Rate Base [2] Rates
Citywide Indirect Rate 36,734,840$ 115,978,872$ 32% [1] Expenses Allocated to all receiving departments
[2] Salary, Wages, and Benefits expenses less indirect central service departments [3] Rate should be applied to salary and benefit costs
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
Indirect Rate

Page 21 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures BLDG- Building Use
Expense Type $
Straight Line Depreciation Amount
Building Depreciation Allowance 988,240$ D 988,240$ Subtotal 988,240$ 988,240$
DEPARTMENTAL EXPENDITURES 988,240$ 988,240$
Reallocation of Incoming Costs
First Allocation -$ 988,240$
Unallocated Costs -$ -$
Subtotal of First Allocation -$ 988,240$ Second Allocation -$ -$
Unallocated Costs -$ -$
Subtotal of Second Allocation -$ -$
TOTAL FUNCTIONAL COSTS 988,240$ 988,240$
Spread
Method

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

Page 22 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures BLDG- Building Use First Second
Allocation Allocation Total
Departmental Expenditures $ 988,240 $ 988,240 Incoming Costs
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 - - 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 - - Total Incoming Costs $ - $ - $ - Total Costs to be Allocated $ 988,240 $ - $ 988,240

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

Page 23 ends

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 115,851 11.723% 115,851 115,851 - 115,851 0001-235- GF-PW/EQUIPMENT SVCS DIV - 0.000% - - - - 0001-261- GF-INFO TECH/ADMIN DIV 345 0.035% 345 345 - 345 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 153,424 15.525% 153,424 153,424 - 153,424 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 52,644 5.327% 52,644 52,644 - 52,644 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV - 0.000% - - - - 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV - 0.000% - - - - 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - 0.000% - - - - 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 72,806 7.367% 72,806 72,806 - 72,806 0001-233- GF-PRKS&LNDSKP/PRKS DIV 25,923 2.623% 25,923 25,923 - 25,923 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 38,930 3.939% 38,930 38,930 - 38,930 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 268,187 27.138% 268,187 268,187 - 268,187 0001-253- CM&NB/BOOKER T CTR DIV 34,023 3.443% 34,023 34,023 - 34,023 0001-254- GF-REC/SPCL EVENTS DIV - 0.000% - - - - 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - BLDG- Building Use
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
1 - Allocations

Page 24 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total BLDG- Building Use
0001-256- RECREATION SVCS/AQUATICS 107,310 10.859% 107,310 107,310 - 107,310 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE 118,576 11.999% 118,576 118,576 - 118,576 0001-260- RECREATION SVCS/CITIES OF SRVC 221 0.022% 221 221 - 221 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 - 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% - - - - 4001- PORT OF RICHMOND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
1 - Allocations

Page 25 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total BLDG- Building Use
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 $ 988,240 100.000% $ 988,240 $ - $ 988,240 $ - $ 988,240 Allocation Basis: FY 22-23 Building Depreciation per Fund/Dept.

Source of Allocation: 1_Fixed Assets__NBS_5.29.24.xlsx
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
1 - Allocations

Page 26 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures BLDG- Building Use

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 115,851 115,851 0001-235- GF-PW/EQUIPMENT SVCS DIV - - 0001-261- GF-INFO TECH/ADMIN DIV 345 345 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 153,424 153,424 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 52,644 52,644 0001-202- GF-FIRE/SUPRESSN DIV - - 0001-203- GF-FIRE PREVENTION DIV - - 0001-204- GF-FIRE/ SUPPORT DIV - - 0001-205- GF-FIRE/TRAINING DIV - - 0001-206- GF-FIRE/OF. OF EMS DIV - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - - 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV 72,806 72,806 0001-233- GF-PRKS&LNDSKP/PRKS DIV 25,923 25,923 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 38,930 38,930 0001-242- GF-LS/REF SVCS(S-DIV) - - 0001-243- GF-LIB&CL SVCS/LEAP DIV - - 0001-251- GF-RECREATION ADM DIV 268,187 268,187 0001-253- CM&NB/BOOKER T CTR DIV 34,023 34,023 0001-254- GF-REC/SPCL EVENTS DIV - -

ALLOCATION SUMMARY
Total
Building
Depreciation
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
1 - Summary

Page 27 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures BLDG- Building Use

ALLOCATION SUMMARY
Total
Building
Depreciation
0001-255- GF-CM TRANSPORTATN OPERATIONS - - 0001-256- RECREATION SVCS/AQUATICS 107,310 107,310 0001-257- RECREATION SVCS/CONVENTION CTR - - 0001-259- RECREATION SVCS/PLUNGE 118,576 118,576 0001-260- RECREATION SVCS/CITIES OF SRVC 221 221 0001-361- 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 - - 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 - - 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
1 - Summary

Page 28 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures BLDG- Building Use

ALLOCATION SUMMARY
Total
Building
Depreciation
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 - - Total $ 988,240 $ 988,240
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
1 - Summary

Page 29 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures EQUIP- Equipment Use
Expense Type $
Straight Line Depreciation Amount
Equipment Depreciation Allowance 693,604$ D 693,604$ Subtotal Operating Cost 693,604$ 693,604$
DEPARTMENTAL EXPENDITURES 693,604$ 693,604$
Reallocation of Incoming Costs
First Allocation -$ 693,604$
Unallocated Costs -$ -$
Subtotal of First Allocation -$ 693,604$ Second Allocation -$ -$
Unallocated Costs -$ -$
Subtotal of Second Allocation -$ -$
TOTAL FUNCTIONAL COSTS 693,604$ 693,604$

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Equipment
Depreciation
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
2 - EXP

Page 30 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures EQUIP- Equipment Use First Second
Allocation Allocation Total
Departmental Expenditures $ 693,604 $ 693,604 Incoming Costs
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 - - 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 - - Total Incoming Costs $ - $ - $ - Total Costs to be Allocated $ 693,604 $ - $ 693,604

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

Page 31 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 88,952 12.825% 88,952 88,952 - 88,952 0001-141- CITY CLERK ADMIN DIV 11,732 1.691% 11,732 11,732 - 11,732 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 - 0.000% - - - - 0001-235- GF-PW/EQUIPMENT SVCS DIV - 0.000% - - - - 0001-261- GF-INFO TECH/ADMIN DIV 154,238 22.237% 154,238 154,238 - 154,238 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 2,628 0.379% 2,628 2,628 - 2,628 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 173,017 24.945% 173,017 173,017 - 173,017 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 74,402 10.727% 74,402 74,402 - 74,402 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV - 0.000% - - - - 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV - 0.000% - - - - 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - 0.000% - - - - 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 157,665 22.731% 157,665 157,665 - 157,665 0001-233- GF-PRKS&LNDSKP/PRKS DIV - 0.000% - - - - 0001-234- GF-PW/STREETS/ADM DIV - 0.000% - - - - 0001-237- GF-I&M/ABATEMENT SVCS DIV - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV - 0.000% - - - - 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 850 0.123% 850 850 - 850 0001-253- CM&NB/BOOKER T CTR DIV - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS DIV - 0.000% - - - - EQUIP- Equipment Use
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
2 - Allocations

Page 32 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total EQUIP- Equipment Use
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 8,655 1.248% 8,655 8,655 - 8,655 0001-260- RECREATION SVCS/CITIES OF SRVC 21,464 3.095% 21,464 21,464 - 21,464 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 - 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% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
2 - Allocations

Page 33 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total EQUIP- Equipment Use
3005- DS-2009 REFNDING&CIVIC CTR DIV - 0.000% - - - - 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 $ 693,604 100.000% $ 693,604 $ - $ 693,604 $ - $ 693,604 Allocation Basis: FY 22-23 Equipment Depreciation per Fund/Dept, Source of Allocation: 1_Fixed Assets__NBS_5.29.24.xlsx
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
2 - Allocations

Page 34 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures EQUIP- Equipment Use

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- GF-CITY MNGR ADMIN DIV 88,952 88,952 0001-141- CITY CLERK ADMIN DIV 11,732 11,732 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 - - 0001-235- GF-PW/EQUIPMENT SVCS DIV - - 0001-261- GF-INFO TECH/ADMIN DIV 154,238 154,238 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 2,628 2,628 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 173,017 173,017 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 74,402 74,402 0001-202- GF-FIRE/SUPRESSN DIV - - 0001-203- GF-FIRE PREVENTION DIV - - 0001-204- GF-FIRE/ SUPPORT DIV - - 0001-205- GF-FIRE/TRAINING DIV - - 0001-206- GF-FIRE/OF. OF EMS DIV - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - - 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV 157,665 157,665 0001-233- GF-PRKS&LNDSKP/PRKS DIV - - 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 - - 0001-242- GF-LS/REF SVCS(S-DIV) - - 0001-243- GF-LIB&CL SVCS/LEAP DIV - - 0001-251- GF-RECREATION ADM DIV 850 850 0001-253- CM&NB/BOOKER T CTR DIV - - 0001-254- GF-REC/SPCL EVENTS DIV - -

ALLOCATION SUMMARY
Equipment
Depreciation Total
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
2 - Summary

Page 35 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures EQUIP- Equipment Use

ALLOCATION SUMMARY
Equipment
Depreciation Total
0001-255- GF-CM TRANSPORTATN OPERATIONS - - 0001-256- RECREATION SVCS/AQUATICS - - 0001-257- RECREATION SVCS/CONVENTION CTR - - 0001-259- RECREATION SVCS/PLUNGE 8,655 8,655 0001-260- RECREATION SVCS/CITIES OF SRVC 21,464 21,464 0001-361- 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 - - 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 - - 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
2 - Summary

Page 36 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures EQUIP- Equipment Use

ALLOCATION SUMMARY
Equipment
Depreciation 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 - - Total $ 693,604 $ 693,604
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
2 - Summary

Page 37 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-131- GF-CITY MNGR ADMIN DIV
Distribution Percentage 33.33% 33.33% 33.33%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 414,338$ S 138,113$ 138,113$ 138,113$ 400002 - SALARIES & WAGES/Mgmt-Local 21 137,057 S 45,686 45,686 45,686 400048 - OTHER PAY/Bilingual Pay 2,400 S 800 800 800 400049 - OTHER PAY/Auto Allowance 6,180 S 2,060 2,060 2,060 400053 - OTHER PAY/Pension Credits 32,750 S 10,917 10,917 10,917 400058 - OTHER PAY/Bonuses 15,700 S 5,233 5,233 5,233 400103 - P-ROLL BEN/Medicare Tax-ER Shr 8,384 S 2,795 2,795 2,795 400105 - P-ROLL BEN/Health Insurance Be 57,348 S 19,116 19,116 19,116 400106 - P-ROLL BEN/Dental Insurance 5,066 S 1,689 1,689 1,689 400109 - P-ROLL BEN/Employee Assistance 58 S 19 19 19 400110 - P-ROLL BEN/Professional Dev-Mg 1,500 S 500 500 500 400111 - P-ROLL BEN/Vision 610 S 203 203 203 400112 - P-ROLL BEN/Life Insurance 1,673 S 558 558 558 400114 - P-ROLL BEN/Long Term Disabilit 2,469 S 823 823 823 400116 - P-ROLL BEN/Unemployment Ins 657 S 219 219 219 400122 - P-ROLL BEN/Worker Comp-Prof 37,255 S 12,418 12,418 12,418 400127 - P-ROLL BEN/OPEB 14,321 S 4,774 4,774 4,774 400149 - P-ROLL BEN/PERS-Misc 69,416 S 23,139 23,139 23,139 400151 - P-ROLL BEN/PERS-Misc (UAL) 82,231 S 27,410 27,410 27,410 Subtotal Personnel Cost 889,413$ 296,471$ 296,471$ 296,471$ Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 68,433$ S 22,811$ 22,811$ 22,811$ 400231 - OFF EXP/Postage & Mailing 258 S 86 86 86 400232 - OFF EXP/Printing & Binding 547 S 182 182 182 400233 - OFF EXP/Copying & Duplicating 74 S 25 25 25 400241 - TRAVEL & TRNG/Meal Allowance 118 S 39 39 39 400243 - TRAVEL & TRNG/Conf, Mtng Trng 4,039 S 1,346 1,346 1,346 400246 - TRAVEL & TRNG/Registration Fee 2,822 S 941 941 941 400262 - DUES & PUB/Books & Subs 45 S 15 15 15 400263 - DUES & PUB/Subscription 206 S 69 69 69 400283 - ADM EXP/Storage Cost 174 S 58 58 58 400304 - RENTAL EXP/Equipment Rental (700) S (233) (233) (233) 400322 - MISC EXP/Misc Exp 3,496 S 1,165 1,165 1,165 400341 - OFF SUPP/Office Supplies 2,819 S 940 940 940 400401 - UTILITIES/Tel & Telegraph 344 S 115 115 115 400538 - CONTRACT SVCS/Oth Cntrctl Svcs 143 S 48 48 48 400574 - COST POOL/(ISF)-Gen Liability 105,040 S 35,013 35,013 35,013 400592 - COST POOL/(CON)-Admin Charges (180,453) S (60,151) (60,151) (60,151) 400604 - NONCAP ASST/Furniture <5K 347 S 116 116 116 Subtotal Operating Cost 7,752$ 2,584$ 2,584$ 2,584$ Spread
Method
System-wide
Support A
System-wide
Support B
System-wide
Support C

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

Page 38 ends

DEPARTMENTAL EXPENSE DETAIL
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 180,453 [1] 60,151$ 60,151$ 60,151$ 400201 - PROF SVCS/Professional Svcs (36,908) [2] (12,303) (12,303) (12,303) - - - Subtotal Disallowed Costs 143,545$ 47,848$ 47,848$ 47,848$ DEPARTMENTAL EXPENDITURES 1,040,710$ 346,903$ 346,903$ 346,903$ Reallocation of Incoming Costs
First Allocation 88,952$ 376,554$ 376,554$ 376,554$ Unallocated Costs -$ -$ -$ -$ Subtotal of First Allocation 88,952$ 376,554$ 376,554$ 376,554$ Second Allocation 221,429$ 73,810$ 73,810$ 73,810$ Unallocated Costs -$ -$ -$ -$ Subtotal of Second Allocation 221,429$ 73,810$ 73,810$ 73,810$ TOTAL FUNCTIONAL COSTS 1,351,092$ 450,364$ 450,364$ 450,364$ [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
3 - EXP

Page 39 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-131- GF-CITY MNGR ADMIN DIV First Second
Allocation Allocation Total
Departmental Expenditures $ 1,040,710 $ 1,040,710 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use 88,952 - 88,952 0001-131- GF-CITY MNGR ADMIN DIV 2,853 2,853 0001-141- CITY CLERK ADMIN DIV 2,141 2,141 0001-151- CITY ATTRNY ADMIN DIV 25,924 25,924 0001-171- FIN-ADMN SVCS/ADMIN DIV 2,542 2,542 0001-172- FINANCE/GEN ACCTING DIV 3,196 3,196 0001-173- FIN/BDGT-OPERATING DIV 1,668 1,668 0001-174- FIN/PAYROLL DIV 1,581 1,581 0001-175- FIN-TRSY/DEBT ADMIN DIV 598 598 0001-176- FIN/ACCNTS PAYABLE DIV 383 383 0001-177- FIN/REV COLLECTION DIV 734 734 0001-178- FIN/PURCHASING DIV 4,291 4,291 0001-181- GF-HR ADMIN DIV 11,065 11,065 0001-232- GF-PW-FCLTY MNT/ADM DIV - - 0001-235- GF-PW/EQUIPMENT SVCS DIV 17,628 17,628 0001-261- GF-INFO TECH/ADMIN DIV 11,438 11,438 0001-262- GF-I.T./TELECOMMS DIV 7,515 7,515 0001-263- GF-IT/MAILRM & DUP DIV 3,944 3,944 0001-907-908- GF-NON DEPARTMENTAL 123,925 123,925 Total Incoming Costs $ 88,952 $ 221,429 $ 310,381 Total Costs to be Allocated $ 1,129,662 $ 221,429 $ 1,351,092

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

Page 40 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 4 0.441% 1,659 1,659 1,659 0001-141- CITY CLERK ADMIN DIV 4 0.441% 1,659 1,659 327 1,985 0001-151- CITY ATTRNY ADMIN DIV 10 1.101% 4,147 4,147 816 4,964 0001-171- FIN-ADMN SVCS/ADMIN DIV 5 0.551% 2,074 2,074 408 2,482 0001-172- FINANCE/GEN ACCTING DIV 7 0.771% 2,903 2,903 572 3,474 0001-173- FIN/BDGT-OPERATING DIV 2 0.220% 829 829 163 993 0001-174- FIN/PAYROLL DIV 2 0.220% 829 829 163 993 0001-175- FIN-TRSY/DEBT ADMIN DIV 1 0.110% 415 415 82 496 0001-176- FIN/ACCNTS PAYABLE DIV 4 0.441% 1,659 1,659 327 1,985 0001-177- FIN/REV COLLECTION DIV 13 1.432% 5,391 5,391 1,061 6,453 0001-178- FIN/PURCHASING DIV 2 0.220% 829 829 163 993 0001-181- GF-HR ADMIN DIV 14 1.542% 5,806 5,806 1,143 6,949 0001-232- GF-PW-FCLTY MNT/ADM DIV 34 3.744% 14,100 14,100 2,776 16,876 0001-235- GF-PW/EQUIPMENT SVCS DIV 13 1.432% 5,391 5,391 1,061 6,453 0001-261- GF-INFO TECH/ADMIN DIV 4 0.441% 1,659 1,659 327 1,985 0001-262- GF-I.T./TELECOMMS DIV 4 0.441% 1,659 1,659 327 1,985 0001-263- GF-IT/MAILRM & DUP DIV 1 0.110% 415 415 82 496 0001-907-908- GF-NON DEPARTMENTAL - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 8 0.881% 3,318 3,318 653 3,971 0001-105- COUNCIL/CITY COUNCIL DIV 13 1.432% 5,391 5,391 1,061 6,453 0001-121- POLICE COMMISSION DIV 1 0.110% 415 415 82 496 0001-161- GF-PLN/PLNING ADMN DIV - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT DIV 7 0.771% 2,903 2,903 572 3,474 0001-191- GF-POLICE ADMIN DIV 175 19.273% 72,574 72,574 14,288 86,862 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 1 0.110% 415 415 82 496 0001-196- GF-POLICE/REGULATORY 1 0.110% 415 415 82 496 0001-197- CAD DISPATCH SYST/COMM POL DIV 22 2.423% 9,124 9,124 1,796 10,920 0001-199- GF-PARKING ENFORCEMENT DIV 4 0.441% 1,659 1,659 327 1,985 0001-201- GF-FIRE/ADMIN DIV 4 0.441% 1,659 1,659 327 1,985 0001-202- GF-FIRE/SUPRESSN DIV 79 8.700% 32,762 32,762 6,450 39,212 0001-203- GF-FIRE PREVENTION DIV 9 0.991% 3,732 3,732 735 4,467 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.110% 415 415 82 496 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 22 2.423% 9,124 9,124 1,796 10,920 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 11 1.211% 4,562 4,562 898 5,460 0001-233- GF-PRKS&LNDSKP/PRKS DIV 33 3.634% 13,685 13,685 2,694 16,380 0001-234- GF-PW/STREETS/ADM DIV 28 3.084% 11,612 11,612 2,286 13,898 0001-237- GF-I&M/ABATEMENT SVCS DIV 19 2.093% 7,879 7,879 1,551 9,431 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 46 5.066% 19,077 19,077 3,756 22,832 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 10 1.101% 4,147 4,147 816 4,964 0001-251- GF-RECREATION ADM DIV 18 1.982% 7,465 7,465 1,470 8,934 0001-253- CM&NB/BOOKER T CTR DIV 53 5.837% 21,979 21,979 4,327 26,307 0001-254- GF-REC/SPCL EVENTS DIV 9 0.991% 3,732 3,732 735 4,467 0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.220% 829 829 163 993 0001-131- GF-CITY MNGR ADMIN DIV
Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
3 - Allocations

Page 41 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-131- GF-CITY MNGR ADMIN DIV
0001-256- RECREATION SVCS/AQUATICS 33 3.634% 13,685 13,685 2,694 16,380 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.441% 1,659 1,659 327 1,985 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC 1 0.110% 415 415 82 496 0001-361- GF ECON DEV/ADMINISTRATION 4 0.441% 1,659 1,659 327 1,985 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.330% 1,244 1,244 245 1,489 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.110% 415 415 82 496 0001-369- GF-ECON DEV/REAL ESTATE DIV 1 0.110% 415 415 82 496 0001-371- INTERNAL SERVICES-ADMIN 2 0.220% 829 829 163 993 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 4 0.441% 1,659 1,659 327 1,985 1004- STATE ASSET SEIZURE - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMS-FIRE/OES DIV - 0.000% - - - - 1010- NR-CTY MNGR/SP-NRWR ADM DIV - 0.000% - - - - 1012- HILLTOP LMD-PARKS&LNDSCP DIV 12 1.322% 4,976 4,976 980 5,956 1015- MRNA BAY LNDSCP & LIGHT DIV 10 1.101% 4,147 4,147 816 4,964 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL PROGRAM 17 1.872% 7,050 7,050 1,388 8,438 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 28 3.084% 11,612 11,612 2,286 13,898 1054- PUBLIC WORKS GRANTS ADMIN - 0.000% - - - - 1055- ENCROACHMENTS SVCS 6 0.661% 2,488 2,488 490 2,978 1200- HOUSING ADMINISTRATION DIV 2 0.220% 829 829 163 993 1201- CDBG - 0.000% - - - - 1202- HSNG/HOME ADMINISTRATION DIV - 0.000% - - - - 1203- NSPI-NGHBRHD STABIL PROG - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 18 1.982% 7,465 7,465 1,470 8,934 1207- COR-NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGENCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1302- DEVLP IN LIEU FEE-HOUSING PROJ - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 3 0.330% 1,244 1,244 245 1,489 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% 1,659 1,659 327 1,985 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
3 - Allocations

Page 42 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-131- GF-CITY MNGR ADMIN DIV
4003- WASTEWATER 11 1.211% 4,562 4,562 898 5,460 4005- MARINA - 0.000% - - - - 4006- STRMWATER-UTL/ADMIN DIV - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 6 0.661% 2,488 2,488 490 2,978 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% 415 415 82 496 4405- RHA-NYSTROM VILLAGE ADMN DIV 3 0.330% 1,244 1,244 245 1,489 4406- RHA-RCHMD VLG ONE ADMN DIV - 0.000% - - - - 4407- RHA-RCHMD VLG TWO ADMN DIV - 0.000% - - - - 4408- RHA-RCHMD VLLG THREE ADMIN DIV - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 5 0.551% 2,074 2,074 408 2,482 4502- RHA-HOUSING/RAD CORP ADMIN DIV - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.551% 2,074 2,074 408 2,482 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6004- COMMISSION ON AGING DIV - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND-RPOA - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GEN PEN-NONDPT TRST 4 0.441% 1,659 1,659 327 1,985 6051- POL&FIR-NONDPT TRST 17 1.872% 7,050 7,050 1,388 8,438 6052- GARFLD-NONDPT TRST 1 0.110% 415 415 82 496 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% 829 829 163 993 Total 908 100.000% $ 376,554 $ - $ 376,554 $ 73,810 $ 450,364 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
3 - Allocations

Page 43 ends

Page 44 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- GF-CITY MNGR ADMIN DIV 972,578 0.317% 1,194 1,194 1,194 0001-141- CITY CLERK ADMIN DIV 869,319 0.284% 1,068 1,068 210 1,278 0001-151- CITY ATTRNY ADMIN DIV 3,401,490 1.109% 4,178 4,178 821 4,999 0001-171- FIN-ADMN SVCS/ADMIN DIV 562,065 0.183% 690 690 136 826 0001-172- FINANCE/GEN ACCTING DIV 1,231,066 0.402% 1,512 1,512 297 1,809 0001-173- FIN/BDGT-OPERATING DIV 518,291 0.169% 637 637 125 762 0001-174- FIN/PAYROLL DIV 352,437 0.115% 433 433 85 518 0001-175- FIN-TRSY/DEBT ADMIN DIV 883,892 0.288% 1,086 1,086 213 1,299 0001-176- FIN/ACCNTS PAYABLE DIV 101,165 0.033% 124 124 24 149 0001-177- FIN/REV COLLECTION DIV 980,606 0.320% 1,204 1,204 237 1,441 0001-178- FIN/PURCHASING DIV 390,104 0.127% 479 479 94 573 0001-181- GF-HR ADMIN DIV 2,098,968 0.685% 2,578 2,578 507 3,085 0001-232- GF-PW-FCLTY MNT/ADM DIV 8,681,005 2.831% 10,662 10,662 2,096 12,758 0001-235- GF-PW/EQUIPMENT SVCS DIV 3,675,863 1.199% 4,515 4,515 888 5,402 0001-261- GF-INFO TECH/ADMIN DIV 1,793,912 0.585% 2,203 2,203 433 2,636 0001-262- GF-I.T./TELECOMMS DIV 1,619,990 0.528% 1,990 1,990 391 2,381 0001-263- GF-IT/MAILRM & DUP DIV 154,959 0.051% 190 190 37 228 0001-907-908- GF-NON DEPARTMENTAL 15,350,826 5.007% 18,853 18,853 3,707 22,560

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 534,756 0.174% 657 657 129 786 0001-105- COUNCIL/CITY COUNCIL DIV 591,656 0.193% 727 727 143 870 0001-121- POLICE COMMISSION DIV 52,467 0.017% 64 64 13 77 0001-161- GF-PLN/PLNING ADMN DIV 301,553 0.098% 370 370 73 443 0001-163- GF-PLN/CODE ENFORCEMENT DIV 1,584,966 0.517% 1,947 1,947 383 2,329 0001-191- GF-POLICE ADMIN DIV 51,296,251 16.731% 63,000 63,000 12,388 75,388 0001-192- GF-POLICE-PATROL/CIB 23,437 0.008% 29 29 6 34 0001-193- GF-POLICE/CRIME PREVENTION 235,346 0.077% 289 289 57 346 0001-196- GF-POLICE/REGULATORY 80,875 0.026% 99 99 20 119 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,668,813 1.197% 4,506 4,506 886 5,392 0001-199- GF-PARKING ENFORCEMENT DIV 312,437 0.102% 384 384 75 459 0001-201- GF-FIRE/ADMIN DIV 1,062,902 0.347% 1,305 1,305 257 1,562 0001-202- GF-FIRE/SUPRESSN DIV 28,727,921 9.370% 35,282 35,282 6,938 42,220 0001-203- GF-FIRE PREVENTION DIV 2,042,077 0.666% 2,508 2,508 493 3,001 0001-204- GF-FIRE/ SUPPORT DIV 274,910 0.090% 338 338 66 404 0001-205- GF-FIRE/TRAINING DIV 261,963 0.085% 322 322 63 385 0001-206- GF-FIRE/OF. OF EMS DIV 8,787 0.003% 11 11 2 13 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,706,814 0.557% 2,096 2,096 412 2,508 0001-212- OFF OF N-HOOD SFTY/GRANT ADM 2,803 0.001% 3 3 1 4 0001-231- GF-PW ADMIN-DIV 1,477,602 0.482% 1,815 1,815 357 2,172 0001-233- GF-PRKS&LNDSKP/PRKS DIV 4,789,189 1.562% 5,882 5,882 1,157 7,038 0001-234- GF-PW/STREETS/ADM DIV 3,392,459 1.106% 4,166 4,166 819 4,986 0001-237- GF-I&M/ABATEMENT SVCS DIV 2,208,896 0.720% 2,713 2,713 533 3,246 0001-239- GF-I&M/PROP/ASSETS MNGT DIV 619 0.000% 1 1 0 1 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,086,904 1.007% 3,791 3,791 745 4,537 0001-242- GF-LS/REF SVCS(S-DIV) 323,670 0.106% 398 398 78 476 0001-243- GF-LIB&CL SVCS/LEAP DIV 792,942 0.259% 974 974 191 1,165 0001-251- GF-RECREATION ADM DIV 1,883,144 0.614% 2,313 2,313 455 2,768 0001-253- CM&NB/BOOKER T CTR DIV 1,322,496 0.431% 1,624 1,624 319 1,944 0001-254- GF-REC/SPCL EVENTS DIV 707,697 0.231% 869 869 171 1,040 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
3 - Allocations

Page 45 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-131- GF-CITY MNGR ADMIN DIV
0001-255- GF-CM TRANSPORTATN OPERATIONS 278,226 0.091% 342 342 67 409 0001-256- RECREATION SVCS/AQUATICS 381,542 0.124% 469 469 92 561 0001-257- RECREATION SVCS/CONVENTION CTR 455,046 0.148% 559 559 110 669 0001-259- RECREATION SVCS/PLUNGE 393,136 0.128% 483 483 95 578 0001-260- RECREATION SVCS/CITIES OF SRVC 272,525 0.089% 335 335 66 401 0001-361- GF ECON DEV/ADMINISTRATION 458,749 0.150% 563 563 111 674 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 309,846 0.101% 381 381 75 455 0001-364- GF-ECON DEV/PUBLIC ART DIV 397,517 0.130% 488 488 96 584 0001-369- GF-ECON DEV/REAL ESTATE DIV 458,928 0.150% 564 564 111 674 0001-371- INTERNAL SERVICES-ADMIN 324,790 0.106% 399 399 78 477 1001- SR-SPO/ADMIN DIV - 0.000% - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV 2,395,854 0.781% 2,942 2,942 579 3,521 1003- TRANSPORTATION OPERATIONS 594,603 0.194% 730 730 144 874 1004- STATE ASSET SEIZURE 63,660 0.021% 78 78 15 94 1005- LIBRARY FUND 267,456 0.087% 328 328 65 393 1006- OUTSIDE FUNDED SVCS - GRANTS 3,732,906 1.218% 4,585 4,585 902 5,486 1007- EMS-FIRE/OES DIV 198,075 0.065% 243 243 48 291 1010- NR-CTY MNGR/SP-NRWR ADM DIV 130,578 0.043% 160 160 32 192 1012- HILLTOP LMD-PARKS&LNDSCP DIV 1,179,853 0.385% 1,449 1,449 285 1,734 1015- MRNA BAY LNDSCP & LIGHT DIV 1,163,659 0.380% 1,429 1,429 281 1,710 1017- CHEVRON MODERNIZATN PROJ & CIA 4,263,307 1.391% 5,236 5,236 1,030 6,266 1018- RENT CONTROL PROGRAM 2,465,331 0.804% 3,028 3,028 595 3,623 1019- SBI RMRA CAP IMPROVEMENT 2,191,767 0.715% 2,692 2,692 529 3,221 1050- CR-PLANNING & BUILDING 9,594,960 3.129% 11,784 11,784 2,317 14,101 1054- PUBLIC WORKS GRANTS ADMIN 169,526 0.055% 208 208 41 249 1055- ENCROACHMENTS SVCS 551,567 0.180% 677 677 133 811 1200- HOUSING ADMINISTRATION DIV 267,395 0.087% 328 328 65 393 1201- CDBG 188,137 0.061% 231 231 45 276 1202- HSNG/HOME ADMINISTRATION DIV 374 0.000% 0 0 0 1 1203- NSPI-NGHBRHD STABIL PROG 7,169 0.002% 9 9 2 11 1205- EMPLOYMENT & TRAINING 5,417,354 1.767% 6,653 6,653 1,308 7,962 1207- COR-NEIGHBORHOOD STAB(CITY) 3,365 0.001% 4 4 1 5 1208- SUCCESSOR HOUSING AGENCY 114,672 0.037% 141 141 28 169 1209- CAL-HOME 169,671 0.055% 208 208 41 249 1302- DEVLP IN LIEU FEE-HOUSING PROJ 98,803 0.032% 121 121 24 145 1303- KIDS FIRST INITIATIVE 1,722,322 0.562% 2,115 2,115 416 2,531 1304- EMERGENCY OPE & DISASTR RECVRY 115,087 0.038% 141 141 28 169 1305- PUBLIC ART 96,446 0.031% 118 118 23 142 1306- AMERICAN RESCUE PLAN ACT 789,227 0.257% 969 969 191 1,160 2001- CAP OUTLAY-PW/CIP DIV 48,528 0.016% 60 60 12 71 2002- MEASURE J-PUBLIC WORKS CIP 662,019 0.216% 813 813 160 973 2110- IMPACT FEES PARKS/PW 15,383 0.005% 19 19 4 23 2111- IMPACT FEE - TRAFFIC/PW CIP 25,371 0.008% 31 31 6 37 2113- IMPACT FEES-FIRE 86,154 0.028% 106 106 21 127 2114- IMPACT FEES-POLICE 1,480 0.000% 2 2 0 2 2115- IMPACT FEE - COMM/AQUATIC 1,679 0.001% 2 2 0 2 2116- IMPACT FEES-OPEN PARKS/PW 276,523 0.090% 340 340 67 406 2117- IMPACT FEES-LIBRARY SVCS 9,045 0.003% 11 11 2 13 2119- IF-UTILITIES/STORMWATER 6,552 0.002% 8 8 2 10 2120- IF-UTILITIES/WASTEWATER 11,868 0.004% 15 15 3 17 2125- IRON TRIANGLE/EPA PROGRAMS 83,046 0.027% 102 102 20 122 3001- DS-2005 PENS OBLIG BOND-DIV 23,319,910 7.606% 28,641 28,641 5,632 34,272 3002- DS-99A PENS OBLIG BOND-DIV 109,205 0.036% 134 134 26 160 3005- DS-2009 REFNDING&CIVIC CTR DIV 4,114,706 1.342% 5,054 5,054 994 6,047 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
3 - Allocations

Page 46 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-131- GF-CITY MNGR ADMIN DIV
4001- PORT OF RICHMOND 5,134,544 1.675% 6,306 6,306 1,240 7,546 4003- WASTEWATER 20,812,356 6.788% 25,561 25,561 5,026 30,587 4005- MARINA 217,344 0.071% 267 267 52 319 4006- STRMWATER-UTL/ADMIN DIV 1,767,245 0.576% 2,170 2,170 427 2,597 4008- KCRT - CABLE TELEVIS 957,308 0.312% 1,176 1,176 231 1,407 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM 969,225 0.316% 1,190 1,190 234 1,424 4102- RHA-HOPE 6 ADMINISTRATION DIV - 0.000% - - - - 4201- RHA-CAPITAL ADMN DIV 301,905 0.098% 371 371 73 444 4401- RHA-HACIENDA ADMN DIV 11,491 0.004% 14 14 3 17 4404- RHA-NEVIN PLAZA ADMN DIV 1,496,739 0.488% 1,838 1,838 361 2,200 4405- RHA-NYSTROM VILLAGE ADMN DIV 798,113 0.260% 980 980 193 1,173 4406- RHA-RCHMD VLG ONE ADMN DIV 202,200 0.066% 248 248 49 297 4407- RHA-RCHMD VLG TWO ADMN DIV 139,751 0.046% 172 172 34 205 4408- RHA-RCHMD VLLG THREE ADMIN DIV 92,492 0.030% 114 114 22 136 4501- RHA-CENTRAL OFFICE COST CNTR 487,706 0.159% 599 599 118 717 4502- RHA-HOUSING/RAD CORP ADMIN DIV 17,239 0.006% 21 21 4 25 5001- INSURANCE RESERVES 16,104,043 5.252% 19,778 19,778 3,889 23,667 5003- EQUIPMENT SERVICES 2,026,433 0.661% 2,489 2,489 489 2,978 5008- COMPENSATED ABSENCES 2,438,444 0.795% 2,995 2,995 589 3,584 6004- COMMISSION ON AGING DIV 9,419 0.003% 12 12 2 14 6005- SEAVER GALLERY TRUST FUND 14,411 0.005% 18 18 3 21 6007- SENIOR TRUST DEPOSIT 11,287 0.004% 14 14 3 17 6047- CERTBT PLAN FUND-RPOA 215,002 0.070% 264 264 52 316 6048- OPEB PLAN TRUST 7,061,998 2.303% 8,673 8,673 1,705 10,379 6049- PT MOLATE PRIVATE-PURPOSE TRST 504,575 0.165% 620 620 122 742 6050- GEN PEN-NONDPT TRST 240,913 0.079% 296 296 58 354 6051- POL&FIR-NONDPT TRST 1,033,225 0.337% 1,269 1,269 250 1,518 6052- GARFLD-NONDPT TRST 8,845 0.003% 11 11 2 13 6058- MARINA WS-ND SP AS 104,201 0.034% 128 128 25 153 6059- CNTRY CLUB-ND SP AS 126,194 0.041% 155 155 30 185 6101- SA - PRPRTY TAX DIVISION - 0.000% - - - - 6102- SA-SCCR ADMINISTRATION DIV 254,869 0.083% 313 313 62 375 6103- SA - CAPITAL PROJECT FUNDS 154,558 0.050% 190 190 37 227 6300- SA-DS HARBOR 98 TARB 5,297 0.002% 7 7 1 8 6304- SA-DS 2003B TARB 299,969 0.098% 368 368 72 441 6305- SA-DS 2004A TARB (2/3) 283,497 0.092% 348 348 68 417 6306- SA-DS 2004A TARB HOUSING 142,631 0.047% 175 175 34 210 6309- SA-DS 2007/10 B TARB - HOUSING 1,642 0.001% 2 2 0 2 6401- SA-DS 2014A NON-TAXABLE BONDS 374,819 0.122% 460 460 91 551 6403- SA-DS LOANS PAYABLE 567,110 0.185% 697 697 137 833 6404- SA-DS 2021A NON-TAXABLE BONDS 577,222 0.188% 709 709 139 848 6405- SA-DS 2021B TAXABLE BONDS 17,782 0.006% 22 22 4 26 6996- SA - GENERAL LNG TERM DEBT GRP 129,191 0.042% 159 159 31 190 9102- CITY OF RICHMOND - GFAAG 13,637,801 4.448% 16,749 16,749 3,294 20,043 AO- ALL OTHER - 0.000% - - - - Total $ 306,600,823 100.000% $ 376,554 $ - $ 376,554 $ 73,810 $ 450,364 Allocation Basis: FY 22-23 Modified Total Direct Cost per Fund/Dept.

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

Page 47 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-131- GF-CITY MNGR ADMIN DIV

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - $ - EQUIP- Equipment Use - - - - 0001-131- GF-CITY MNGR ADMIN DIV 1,659 - 1,194 2,853 0001-141- CITY CLERK ADMIN DIV 1,985 - 1,278 3,263 0001-151- CITY ATTRNY ADMIN DIV 4,964 - 4,999 9,963 0001-171- FIN-ADMN SVCS/ADMIN DIV 2,482 - 826 3,308 0001-172- FINANCE/GEN ACCTING DIV 3,474 - 1,809 5,284 0001-173- FIN/BDGT-OPERATING DIV 993 - 762 1,754 0001-174- FIN/PAYROLL DIV 993 - 518 1,511 0001-175- FIN-TRSY/DEBT ADMIN DIV 496 - 1,299 1,795 0001-176- FIN/ACCNTS PAYABLE DIV 1,985 - 149 2,134 0001-177- FIN/REV COLLECTION DIV 6,453 - 1,441 7,894 0001-178- FIN/PURCHASING DIV 993 - 573 1,566 0001-181- GF-HR ADMIN DIV 6,949 - 3,085 10,034 0001-232- GF-PW-FCLTY MNT/ADM DIV 16,876 - 12,758 29,634 0001-235- GF-PW/EQUIPMENT SVCS DIV 6,453 - 5,402 11,855 0001-261- GF-INFO TECH/ADMIN DIV 1,985 - 2,636 4,622 0001-262- GF-I.T./TELECOMMS DIV 1,985 - 2,381 4,366 0001-263- GF-IT/MAILRM & DUP DIV 496 - 228 724 0001-907-908- GF-NON DEPARTMENTAL - - 22,560 22,560

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 3,971 - 786 4,757
0001-105- COUNCIL/CITY COUNCIL DIV 6,453 - 870 7,322 0001-121- POLICE COMMISSION DIV 496 - 77 573 0001-161- GF-PLN/PLNING ADMN DIV - - 443 443 0001-163- GF-PLN/CODE ENFORCEMENT DIV 3,474 - 2,329 5,804 0001-191- GF-POLICE ADMIN DIV 86,862 - 75,388 162,250 0001-192- GF-POLICE-PATROL/CIB - - 34 34 0001-193- GF-POLICE/CRIME PREVENTION 496 - 346 842 0001-196- GF-POLICE/REGULATORY 496 - 119 615 0001-197- CAD DISPATCH SYST/COMM POL DIV 10,920 - 5,392 16,312 0001-199- GF-PARKING ENFORCEMENT DIV 1,985 - 459 2,445 0001-201- GF-FIRE/ADMIN DIV 1,985 - 1,562 3,548 0001-202- GF-FIRE/SUPRESSN DIV 39,212 - 42,220 81,432 0001-203- GF-FIRE PREVENTION DIV 4,467 - 3,001 7,468 0001-204- GF-FIRE/ SUPPORT DIV - - 404 404 0001-205- GF-FIRE/TRAINING DIV 496 - 385 881 0001-206- GF-FIRE/OF. OF EMS DIV - - 13 13 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 10,920 - 2,508 13,428 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 4 4 0001-231- GF-PW ADMIN-DIV 5,460 - 2,172 7,631 0001-233- GF-PRKS&LNDSKP/PRKS DIV 16,380 - 7,038 23,418 0001-234- GF-PW/STREETS/ADM DIV 13,898 - 4,986 18,884 0001-237- GF-I&M/ABATEMENT SVCS DIV 9,431 - 3,246 12,677 0001-239- GF-I&M/PROP/ASSETS MNGT DIV - - 1 1 0001-241- GF-LIB&CL SVC/L-ADM DIV 22,832 - 4,537 27,369 0001-242- GF-LS/REF SVCS(S-DIV) - - 476 476 0001-243- GF-LIB&CL SVCS/LEAP DIV 4,964 - 1,165 6,129 0001-251- GF-RECREATION ADM DIV 8,934 - 2,768 11,702 0001-253- CM&NB/BOOKER T CTR DIV 26,307 - 1,944 28,250

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

Page 48 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-131- GF-CITY MNGR ADMIN DIV

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B
System-wide
Support C Total
0001-254- GF-REC/SPCL EVENTS DIV 4,467 - 1,040 5,507 0001-255- GF-CM TRANSPORTATN OPERATIONS 993 - 409 1,402 0001-256- RECREATION SVCS/AQUATICS 16,380 - 561 16,940 0001-257- RECREATION SVCS/CONVENTION CTR 1,985 - 669 2,654 0001-259- RECREATION SVCS/PLUNGE - - 578 578 0001-260- RECREATION SVCS/CITIES OF SRVC 496 - 401 897 0001-361- GF ECON DEV/ADMINISTRATION 1,985 - 674 2,660 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 1,489 - 455 1,944 0001-364- GF-ECON DEV/PUBLIC ART DIV 496 - 584 1,081 0001-369- GF-ECON DEV/REAL ESTATE DIV 496 - 674 1,171 0001-371- INTERNAL SERVICES-ADMIN 993 - 477 1,470 1001- SR-SPO/ADMIN DIV - - - - 1002- GAS TAX-PW/PVMNT MAINT DIV - - 3,521 3,521 1003- TRANSPORTATION OPERATIONS 1,985 - 874 2,859 1004- STATE ASSET SEIZURE - - 94 94 1005- LIBRARY FUND - - 393 393 1006- OUTSIDE FUNDED SVCS - GRANTS - - 5,486 5,486 1007- EMS-FIRE/OES DIV - - 291 291 1010- NR-CTY MNGR/SP-NRWR ADM DIV - - 192 192 1012- HILLTOP LMD-PARKS&LNDSCP DIV 5,956 - 1,734 7,690 1015- MRNA BAY LNDSCP & LIGHT DIV 4,964 - 1,710 6,674 1017- CHEVRON MODERNIZATN PROJ & CIA - - 6,266 6,266 1018- RENT CONTROL PROGRAM 8,438 - 3,623 12,061 1019- SBI RMRA CAP IMPROVEMENT - - 3,221 3,221 1050- CR-PLANNING & BUILDING 13,898 - 14,101 27,999 1054- PUBLIC WORKS GRANTS ADMIN - - 249 249 1055- ENCROACHMENTS SVCS 2,978 - 811 3,789 1200- HOUSING ADMINISTRATION DIV 993 - 393 1,386 1201- CDBG - - 276 276 1202- HSNG/HOME ADMINISTRATION DIV - - 1 1 1203- NSPI-NGHBRHD STABIL PROG - - 11 11 1205- EMPLOYMENT & TRAINING 8,934 - 7,962 16,896 1207- COR-NEIGHBORHOOD STAB(CITY) - - 5 5 1208- SUCCESSOR HOUSING AGENCY - - 169 169 1209- CAL-HOME - - 249 249 1302- DEVLP IN LIEU FEE-HOUSING PROJ - - 145 145 1303- KIDS FIRST INITIATIVE 1,489 - 2,531 4,020 1304- EMERGENCY OPE & DISASTR RECVRY - - 169 169 1305- PUBLIC ART - - 142 142 1306- AMERICAN RESCUE PLAN ACT - - 1,160 1,160 2001- CAP OUTLAY-PW/CIP DIV - - 71 71 2002- MEASURE J-PUBLIC WORKS CIP - - 973 973 2110- IMPACT FEES PARKS/PW - - 23 23 2111- IMPACT FEE - TRAFFIC/PW CIP - - 37 37 2113- IMPACT FEES-FIRE - - 127 127 2114- IMPACT FEES-POLICE - - 2 2 2115- IMPACT FEE - COMM/AQUATIC - - 2 2 2116- IMPACT FEES-OPEN PARKS/PW - - 406 406 2117- IMPACT FEES-LIBRARY SVCS - - 13 13 2119- IF-UTILITIES/STORMWATER - - 10 10 2120- IF-UTILITIES/WASTEWATER - - 17 17 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
3 - Summary

Page 49 ends

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2022-2023 Actual Expenditures 0001-131- GF-CITY MNGR ADMIN DIV

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B
System-wide
Support C Total
2125- IRON TRIANGLE/EPA PROGRAMS - - 122 122 3001- DS-2005 PENS OBLIG BOND-DIV - - 34,272 34,272 3002- DS-99A PENS OBLIG BOND-DIV - - 160 160 3005- DS-2009 REFNDING&CIVIC CTR DIV - - 6,047 6,047 4001- PORT OF RICHMOND 1,985 - 7,546 9,531 4003- WASTEWATER 5,460 - 30,587 36,047 4005- MARINA - - 319 319 4006- STRMWATER-UTL/ADMIN DIV - - 2,597 2,597 4008- KCRT - CABLE TELEVIS 2,978 - 1,407 4,385 4101- RHA-HSG CHOICE VOUCH SEC 8 ADM - - 1,424 1,424 4102- RHA-HOPE 6 ADMINISTRATION DIV - - - - 4201- RHA-CAPITAL ADMN DIV - - 444 444 4401- RHA-HACIENDA ADMN DIV - - 17 17 4404- RHA-NEVIN PLAZA ADMN DIV 496 - 2,200 2,696 4405- RHA-NYSTROM VILLAGE ADMN DIV 1,489 - 1,173 2,662 4406- RHA-RCHMD VLG ONE ADMN DIV - - 297 297 4407- RHA-RCHMD VLG TWO ADMN DIV - - 205 205 4408- RHA-RCHMD VLLG THREE ADMIN DIV - - 136 136 4501- RHA-CENTRAL OFFICE COST CNTR 2,482 - 717 3,199 4502- RHA-HOUSING/RAD CORP ADMIN DIV - - 25 25 5001- INSURANCE RESERVES 2,482 - 23,667 26,149 5003- EQUIPMENT SERVICES - - 2,978 2,978 5008- COMPENSATED ABSENCES - - 3,584 3,584 6004- COMMISSION ON AGING DIV - - 14 14 6005- SEAVER GALLERY TRUST FUND - - 21 21 6007- SENIOR TRUST DEPOSIT - - 17 17 6047- CERTBT PLAN FUND-RPOA - - 316 316 6048- OPEB PLAN TRUST - - 10,379 10,379 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 742 742 6050- GEN PEN-NONDPT TRST 1,985 - 354 2,339 6051- POL&FIR-NONDPT TRST 8,438 - 1,518 9,957 6052- GARFLD-NONDPT TRST 496 - 13 509 6058- MARINA WS-ND SP AS - - 153 153 6059- CNTRY CLUB-ND SP AS - - 185 185 6101- SA - PRPRTY TAX DIVISION - - - - 6102- SA-SCCR ADMINISTRATION DIV - - 375 375 6103- SA - CAPITAL PROJECT FUNDS - - 227 227 6300- SA-DS HARBOR 98 TARB - - 8 8 6304- SA-DS 2003B TARB - - 441 441 6305- SA-DS 2004A TARB (2/3) - - 417 417 6306- SA-DS 2004A TARB HOUSING - - 210 210 6309- SA-DS 2007/10 B TARB - HOUSING - - 2 2 6401- SA-DS 2014A NON-TAXABLE BONDS - - 551 551 6403- SA-DS LOANS PAYABLE - - 833 833 6404- SA-DS 2021A NON-TAXABLE BONDS - - 848 848 6405- SA-DS 2021B TAXABLE BONDS - - 26 26 6996- SA - GENERAL LNG TERM DEBT GRP - - 190 190 9102- CITY OF RICHMOND - GFAAG - - 20,043 20,043 AO- ALL OTHER 993 - - 993 Total $ 450,364 $ - $ 450,364 $ 900,728 Prepared by NBS for the City of Richmond
Fiscal Year 2024-25
3 - Summary

Page 50 ends

Richmond City CouncilOctober 22, 2024

Richmond City Council
October 22, 2024