Agenda — Richmond City Council, June 16, 2026 (part 1 of 13)

PLEASE NOTE: HYBRID MEETING FORMAT

- SPECIAL OPEN SESSION OF THE RICHMOND CITY COUNCIL
- SPECIAL JOINT MEETING OF THE RICHMOND HOUSING AUTHORITY/RICHMOND CITY COUNCIL - REGULAR MEETING OF THE RICHMOND CITY COUNCIL

Tuesday, June 16, 2026, 4:30 p.m.

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

Eduardo Martinez, Mayor at Large
Jamelia Brown, Councilmember District 1
Cesar Zepeda, Councilmember District 2
Doria Robinson, Vice Mayor, District 3
Soheila Bana, Councilmember District 4
Sue Wilson, Councilmember District 5
Claudia Jimenez, Councilmember District 6
Jaycine Scott, Housing Authority Tenant Commissioner
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HOW TO WATCH THE MEETING FROM HOME:

1. KCRT – Comcast Channel 28 or AT&T Uverse Channel 99

2. Livestream online at http://www.ci.richmond.ca.us/3178/KCRT-Live HOW TO SUBMIT PUBLIC COMMENTS:

In Person: Anyone who desires to address the City Council during 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. Online speakers: must raise their hand when instructed by the clerk. Once the City Clerk has announced the item and given a count of the number of total speakers, no person shall be permitted to speak on the item other than those persons who have submitted their names to the City Clerk or those that have their hand raised.

The amount of time allotted to individual speakers shall be determined based on the total number of persons requesting to speak during this item. The time allocation for each speaker will be as follows: 15 or fewer speakers, a maximum of 2 minutes; 16 to 24 speakers, a maximum of 1 and one-half minutes; and 25 or more speakers, a maximum of 1 minute.

NON-PUBLIC HEARING ITEMS LISTED ON THE AGENDA: Each speaker will be allowed up to TWO minutes to address the Council. PUBLIC HEARING ITEMS: Speakers are allowed up to THREE (3) minutes to address the Council.

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 (when appropriate). Only those public speakers that have their hand raised at the appropriate time will be recognized.

Open Session and City Council: Please click the link below to join the webinar:
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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 2 at:
https://support.zoom.us/hc/en-us/articles/201362663 -Joining-a-meeting-by-phone. ** **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-andforth 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). The procedures for discussion do not apply to items sponsored by the mayor or councilmembers.

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 3 agenda item at hand, and may not cause immediate threats to public safety.

Click here for City Harassment Policy

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
4 A. SPECIAL OPEN SESSION TO HEAR PUBLIC COMMENT BEFORE CLOSED

SESSION
4:30 p.m.

B. ROLL CALL
C. CLOSED SESSION
C.1 CONFERENCE WITH LABOR NEGOTIATORS (Government Code Section 54957.6)
Agency Representatives: Sharrone Taylor, Jack Hughes, and Lisa Charbonneau
•
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
D. PUBLIC COMMENT BEFORE CLOSED SESSION (limited to items on the Closed Session agenda only)
E. ADJOURN TO CLOSED SESSION
________________________________________________________ 5 F. SPECIAL JOINT MEETING OF THE RICHMOND HOUSING

AUTHORITY/RICHMOND CITY COUNCIL
5:40 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 OPEN FORUM
M. HOUSING AUTHORITY CONSENT CALENDAR
M.1 Meeting Minutes 17
APPROVE the minutes of the March 17, 2026, special and April 7, 2026, regular Housing Authority meetings - City Clerk's Office (Pamela Christian 510- 620-6513).

M.2 Richmond Housing Authority (RHA) Cost Allocation Plan Approval 21 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 2026-2027) – Richmond Housing Authority/Finance Department (Nannette Beacham/Antoinette Terrell 510-621-1300).

N. JOINT RICHMOND HOUSING AUTHORITY / RICHMOND CITY COUNCIL BUDGET

SESSION
N.1 Proposed Richmond Housing Authority Budget for Fiscal Year (FY) 2026-2027 247 ADOPT a joint resolution approving the proposed Fiscal Year (FY) 2026- 2027 Richmond Housing Authority (RHA) budget, with total estimated revenues of $4,154,579 and total estimated expenditures of $5,439,652; APPROVE an RHA subsidy from the City of Richmond General Fund in the amount of $1,260,073, and AUTHORIZE the use of available Hacienda proceeds in the amount of $25,000 to balance the RHA budget to $5,439,652 in estimated revenues and $5,439,652 in expenditures - Richmond Housing Authority/Finance Department (Antoinette Terrell 510-620-6784/Rita Martinez 510-621-1546).

O. ADJOURNMENT
_______________________________________________________ 6 P. REGULAR MEETING OF THE RICHMOND CITY COUNCIL
6:00 p.m.

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

CLOSED SESSION
U. REPORT FROM THE CITY MANAGER (public comment allowed under Open Forum) V. 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)
W. 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.)
W.1 City Attorney's Office
W.1.a Legal Services Agreement Amendment No. 4 with Liebert Cassidy Whitmore for Labor and Employment Matters
278
APPROVE a fourth amendment to the Legal Services Agreement with Liebert Cassidy Whitmore for support in labor relations and police personnel matters, extending the term through June 30, 2027, and increasing the payment limit by $400,000 for a total amount not to exceed $1,965,000 – City Attorney’s Office/Human Resources Department (Shannon Moore 510-620-6505/Sharrone Taylor 510- 620-6803).

W.2 City Clerk's Office
W.2.a Contract with eScribe Software Ltd. for Agenda Preparation and Management System
314
APPROVE a sole-source contract with eScribe Software Ltd. for agenda management software and related support services for the production and publication of City Council agendas and agenda packets, for a three-year term from July 1, 2026, through June 30, 2029, in an amount not to exceed $56,251.20 for the first year, with annual increases of up to eight percent in each subsequent year – City Clerk’s Office (Pamela Christian 510-620-6513).
7 W.3 Community Development
W.3.a Zoning Text Amendments Related to 6th Cycle Housing Element Program Implementation
374
ADOPT an ordinance (second reading) as recommended by
Richmond’s Planning Commission, amending Articles 15.04.104,

15.04.201, 15.04.202, 15.04.203, 15.04.602, 15.04.607; Sections

15.04.610.180, 15.04.610.360, 15.04.805.040 and 15.04.806.040 of the Richmond Municipal Code (RMC) - Community Development Department (Lina Velasco/Avery Stark 510-620-6714).

W.3.b Contract Amendment No. 4 NV5 Environmental, L.P. for Environmental Consulting at the Miraflores Property
738
APPROVE a fourth contract amendment with NV5 Environmental, L.P. (NV5), increasing the contract amount by $250,000, for a total contract amount not to exceed $686,300, for environmental consulting services related to the Miraflores Property, for a term ending December 31, 2027 – Community Development Department (Lina Velasco 510-620-6841).

W.3.c Contract Amendment No. 2 with Just Cities, LLC for Implementation of the Housing Equity Roadmap
856
APPROVE a second contract amendment with Just Cities, LLC to support completion and implementation of the Housing Equity Road Map increasing the payment limit by $49,999, for a total payment limit of $209,994, and extending the term through December 31, 2027– Community Development Department (Lina Velasco 510-620- 6841/Jesus Morales 510-620-6649).

W.3.d Contract with Contra Costa County Health, Housing, and Human Services Department for Encampment Resolution Funding Round 2 Services
942
APPROVE a sole-source contract with Contra Costa County Health, Housing, and Human Services Department to provide project management and support services related to the City’s Encampment Resolution Funding Round 2 Project, for a total contract amount not to exceed $2,600,000, for a term extending through August 31, 2027 – Community Development Department (Lina Velasco/Jesus Morales 510-620-6706).
8 W.4 Community Services
W.4.a Contract with Health Management Association, Inc. to Conduct an Assessment of Richmond’s Mental Health and Trauma-Response Services
990
APPROVE a contract with Health Management Associates, Inc. to conduct a comprehensive assessment of the City’s mental health and trauma-response services, in an amount not to exceed $150,000 with a term beginning June 16, 2026, and ending December 31, 2026, and authorize the city manager or designee to approve any necessary amendments within the approved budget – Community Services Department (Sam Vaughn 510-620-5404/Angelica Howay 510-307-8049).

W.4.b Accept the 2026-2029 California Violence Intervention and Prevention Grant and Contract with RPAL and Evident Change for Program Services and Evaluation
1249
ADOPT a resolution to ACCEPT and APPROPRIATE grant funds associated with the 2026-2029 California Violence Intervention and Prevention Program (CalVIP) grant award in the amount of $2,034,800 and APPROVE and AUTHORIZE the city manager or their designee to negotiate and execute (1) the CalVIP grant agreement and any amendments thereto; and (2) multi-year contracts, with termination dates ranging from March 31, 2029, through September 30, 2029, with Richmond Police Activities League (RPAL) ($450,000) and Evident Change ($100,000) – Community Services Department (LaShonda White/Sam Vaughn 510-620-5404).

W.4.c Approve the Production Agreement Contract with Pyro Spectaculars North Inc. for a Fireworks display Show on July 3, 2026 1298
APPROVE the production agreement contract with Pyro Spectaculars North Inc. to provide a fireworks display show on July 3, 2026, at the Richmond Marina in an amount not to exceed $106,500, with a term from June 16, 2026, through December 31, 2026 - Community Services Department (Ranjana Maharaj/Troy Porter 510-829-1825). 9 W.5 Economic Development
W.5.a Contract with Deonta Allen for the Civic Center Apartments Art Mural 1333 APPROVE a contract with Deonta Allen for the design and installation of a public art mural at the Civic Center Apartments in an amount not to exceed $70,000, with a term commencing on June 16, 2026, and ending June 30, 2027; and ADOPT a resolution to APPROPRIATE $73,742.49 in developer-paid public art funds currently held in the Arts & Culture 1.5 percent Capital Improvements Program Fund for contract costs and related project expenditures - Economic Development Department (Nannette Beacham 510-215- 4600).

W.5.b Contract with All Star Painting KD Inc. for Graffiti Removal of Historic Concrete
1452
ADOPT a resolution to APPROVE a contract with All Star Painting KD Inc. for graffiti removal from the historic concrete surfaces of the General Warehouse Building, for a term expiring December 31, 2027, in an amount not to exceed $87,777 – Economic Development Department/Port (Charles Gerard 510-620-6792).

W.6 Finance Department
W.6.a Investment and Cash Balance Report, Monthly Overtime Reports, Documentary Transfer Tax Report, and Other Post-Employment Benefits (OPEB) and Pension Report for the month of April 2026 1701
RECEIVE the City’s Investment and Cash Balance Report, Monthly Overtime Reports, Documentary Transfer Tax Report, and Other Post-Employment Benefits (OPEB) and Pension Report for the month of April 2026 – Finance Department (Emily Combs 510-620-6740).

W.6.b Contract with SCI Consulting Group for Ballot Measure Feasibility, Strategic Communications, and Public Opinion, and Public Outreach 1732
APPROVE a sole-source contract with SCI Consulting Group to provide ballotmeasure feasibility analysis, strategic communications services, publicopinion research, and public information outreach for the period of April 28, 2026, through June 30, 2027, in an amount not to exceed $247,000 for Phase 1, with Phase 2 services – Finance Department (Emily Combs/Mubeen Qader 510-412-2077).

W.6.c Special Assessments for Unpaid Garbage Collection Service Fees 1771 ADOPT a resolution and AUTHORIZE placement of liens and special assessments for unpaid garbage collection service fees on Contra Costa County’s property tax records – Finance Department (Emily Combs/Mubeen Qader 510-620-6740/Antonio Banuelos 510-620- 6741).
10 W.7 Human Resources
W.7.a Amendments to Position Control List 1789
ADOPT a resolution amending staffing and position control list and allocating the necessary salary, wages, and benefits as required – Human Resources Department (Nickie Mastay/Sharrone Taylor/Emily Combs 510-620-6602).

W.8 Mayor's Office
W.8.a Appointment of Courtney Bulletti to the Human Relations Commission
1794
APPOINT Courtney Bulletti to the Human Relations Commission to a vacant seat with a new term ending March 30, 2029 – Mayor’s Office (Mayor Eduardo Martinez 510-620-6503).

W.8.b Appointment of Sherwin Harris to the Macdonald Avenue Corridor Task Force
1797
APPOINT Sherwin Harris to the Macdonald Avenue Corridor Task Force with the term that expires on December 31, 2026 – Mayor’s Office (Mayor Eduardo Martinez 510-620-6503).

W.8.c Reappointment of Lorene Holmes Dees to the Commission On Aging 1800 REAPPOINT Lorene Holmes Dees to the Commission On Aging to a vacant seat with a new term ending May 19, 2030 – Mayor’s Office (Mayor Eduardo Martinez 510-620-6503).

W.8.d Appointment of Ysela Lopez to the Richmond Youth Council 1803 APPOINT Ysela Lopez to the Richmond Youth Council to a vacant seat with a term ending December 31, 2027 – Mayor’s Office (Mayor Eduardo Martinez 510-620-6503).

W.8.e Expansion of the Macdonald Avenue Corridor Task Force Membership Correction
1806
APPROVE the correction to the May 19, 2026 Council action by adding one (1) additional seat to the Macdonald Avenue Corridor Task Force, for a total of five (5) new seats, consisting of three (3) business representatives, one (1) resident representative, and one (1) flexible seat designated for either a property owner, business owner, or a combination thereof, to be filled through the standard Boards and Commissions process — Mayor’s Office (Mayor Eduardo Martinez 510-620-6502).

W.8.f Proclamation Recognizing the First Friday in June as National Gun Violence Awareness Day
1808
PROCLAMATION recognizing the first Friday in June to be National Gun Violence Awareness Day – Mayor Eduardo Martinez (510-620- 6503)/Councilmember Jamelia Brown (510-412-2050).
11 W.9 Police Department
W.9.a Monthly Crime Report for April 2026 1812
RECEIVE the monthly Crime Report from the Richmond Police Department for April 2026 – Police Department (Chief Timothy Simmons 510-621-1802).

W.10 Public Works
W.10.a Joint Powers Agreement for Participation in the Contra Costa County Regional Alternative Compliance System
1818
ADOPT a resolution to APPROVE a Joint Powers Agreement for participation in the Contra Costa County Regional Alternative Compliance System, which provides an off-site stormwater treatment compliance option for projects that cannot feasibly meet on-site stormwater treatment requirements; and AUTHORIZE the city manager, or their designee, to execute the agreement and any related documents necessary to implement the program – Public Works Department (Bradley Harms 510-307-8094).

W.10.b Task Authorization to Veolia for Fiscal Year 2025-26 Grade 5 Risk Assessment Analysis Sewer Rehabilitation Work
1859
ADOPT a resolution to AUTHORIZE the issuance of a Task
Authorization to Veolia Water West Operating Services, Inc. for the Fiscal Year 2025-26 Grade 5 Risk Assessment Analysis Project to repair and/or rehabilitate two miles of sanitary sewer pipes, in an amount not to exceed $5,441,812, including a base amount of $4,534,843 and a 20 percent contingency - Public Works Department (Tawfic Halaby 510-620-5482).

W.10.c Purchase Eight Fleet Vehicles for the Port, Parks, and Abatement Operations from Dublin Chevrolet
2265
ADOPT a resolution to APPROVE the purchase of eight (8) fleet vehicles from California Automotive Retailing Group, Inc. DBA Dublin Chevrolet, utilizing Alameda County Master Contract No. 901979, in a not-to-exceed amount of $700,000, for use by Port, Parks, and Abatement operations – Public Works Department (Daniel Chavarria 510-620-5478/Darin Fitzpatrick 510-231-3044).
12 W.10.d Freeway Maintenance Agreement Amendment with California Department of Transportation at the intersection of Central Ave and I80 (“Caltrans”). 2318
ADOPT a resolution to APPROVE an amendment to the Freeway Maintenance Agreement with the California Department of Transportation (Caltrans) to update maintenance responsibilities associated with new bicycle and pedestrian improvements at the Central Avenue and Interstate-80 interchange and AUTHORIZE the city manager, or their designee, to execute the agreement – Public Works Department (Hillal Hamdan 510-621-1612/Daniel Chavarria 510-620-5478).

W.10.e Roadway Modification at Glenn Avenue and McBryde Avenue for the McBryde Avenue Safe Routes to Park Project
2334
ADOPT a resolution to APPROVE a roadway modification associated with the McBryde Avenue Safe Routes to Park Project, including closure of the direct vehicular connection between Glenn Avenue and McBryde Avenue to improve traffic safety, reduce cut-through traffic, and support pedestrian and bicycle connectivity – Public Works Department (Hillal Hamdan 510-621-1612/Daniel Chavarria 510-620- 5478).

W.10.f Construction Agreement Amendments and Accept the Shields-Reid Park Field for the Soccer Fields-Restrooms-Parks Project 2343
ADOPT a resolution to APPROVE the first amendment to the construction agreement with Bauman Landscape & Construction, Inc. to increase the agreement amount by $450,000 for a revised total agreement amount of $2,135,580.98; APPROVE the first amendment to the construction agreement with Calico California Constructores, Inc. to increase the agreement amount by $300,000, for a revised total agreement amount of $2,625,479.61; AUTHORIZE the director of public works to approve change orders up to 10 percent of the revised construction agreement amounts for revised not-to-exceed totals of $2,349,139.08 for Bauman Landscape & Construction, Inc. and $2,888,027.57 for Calico California Constructores, Inc; ACCEPT the Shields-Reid Park Field project as complete; AUTHORIZE the city clerk to file the Notice of Completion with the Contra Costa County Recorder’s Office; and AUTHORIZE the city engineer to release the contractor bonds and retention payment, provided there are no outstanding liens or stop notices – Public Works Department (Darcie DeLashmutt 510-672-3944/Daniel Chavarria 510-620-5478). 13 W.10.g Grade Crossing Construction and Maintenance Agreement with Burlington Northern Santa Fe Railway (BNSF) for the Harbour Way South and Wright Avenue Crossing
2435
ADOPT a resolution to APPROVE a Grade Crossing Construction and Maintenance Agreement with Burlington Northern Santa Fe Railway (BNSF) and related project documents for the Harbour Way South and Wright Avenue railroad crossing safety improvements project; AUTHORIZE payment of associated easement, license, railroad coordination, and force-account costs using available grant reimbursement funding; and AUTHORIZE the city manager, or their designee, to execute the agreement and related project documents – Public Works Department (Hillal Hamdan 510-631-1398/Daniel Chavarria 510-620-5478).

W.10.h Contract with FBD Vanguard Construction, Inc. for the Richmond Art and Lighting Safety and Accessibility Improvements Project 2524
ADOPT a resolution to APPROVE a construction contract with FBD Vanguard Construction, Inc. for the Richmond Art and Lighting Safety and Accessibility Improvements Project in an amount not to exceed $3,577,318 (Base Bid of $3,252,107 plus a City-controlled contingency of $325,211, equal to ten percent of the contract amount); AUTHORIZE the city manager, or designee, to execute; and AUTHORIZE the director of public works to approve change orders, if necessary, up to the contingency amount - Public Works Department (Jene Levine Snipes 510-307-8132/Daniel Chavarria 510-620-5478).

W.10.i Civil Rights Act Title VI Implementation Plan for Public Works Federally Funded Projects
2570
ADOPT a resolution approving the City of Richmond Public Works Department Title VI Implementation Plan to ensure compliance with federal nondiscrimination requirements for federally funded programs and projects - Public Works Department (Hillal Hamdan 510-621- 1612).

X. BUDGET SESSION
X.1 Review and Provide Direction on the Fiscal Year (FY) 2026-27 Proposed Budget and FY 2026-31 Five-Year Capital Improvement Plan 2607
REVIEW proposed Fiscal Year 2026-27 Budget, Five-Year Capital Improvement Plan Budget for Fiscal Years 2026-27 through 2030-31; and PROVIDE DIRECTION to staff prior to final budget adoption – City Manager’s Office/Finance Department (Shasa Curl/Emily Combs/Mubeen Qader 510-412- 2077).
14 Y. PUBLIC HEARINGS
Y.1 Master Fee Schedule Update 2701
HOLD a public hearing; and INTRODUCE an ordinance (first reading) establishing certain fees for the proposed Master Fee Schedule – Finance Department (Emily Combs/Mubeen Qader/Antonio Banuelos 510-620-6741).

This item was continued from the May 19, 2026, and May 26, 2026, meetings.

Y.2 Annual Public Hearing on Vacancies 2809
HOLD a public hearing and RECEIVE a presentation on the status of vacancies and the City’s recruitment and retention efforts in 2025 – Human Resources Department (Nickie Mastay/Sharrone Taylor 510-620-6803). This item was continued from the May 19, 2026, and May 26, 2026, meetings.

Y.3 Ordinance Modifying Chapter 12.19 of the Richmond Municipal Code entitled “Onsite Wastewater Treatment Systems.”)
2838
INTRODUCE an ordinance (first reading) amending Chapter 12.19 of the Richmond Municipal Code entitled "Onsite Wastewater Treatment Systems" to establish temporary sewage holding tank construction standards and a permitting process for properties unable to connect to the sanitary sewer system – Public Works Department (Daniel Chavarria 510-620-5478/Tawfic Halaby 510-620-5482/José Valenzuela 510-620-6955).

Z. NEW BUSINESS
Z.1 2025 Annual Military Equipment Use Report 2920
ADOPT a resolution approving the Richmond Police Department’s 2025 Annual Military Equipment Use Report and authorizing the continued use of approved military equipment consistent with Government Code sections 7070 through 7075, Policy Manual section 707, and the findings required by Government Code section 7071(d) – Police Department (Chief Timothy Simmons/Captain John Lopez 510-621-1802).

Z.2 Update on Richmond Asset Inventory and Management Initiative 3016 RECEIVE a presentation on the Richmond Asset Inventory and Management Initiative – Public Works Department (Tawfic Halaby 510-620-5482).

Z.3 Explore Regional Partnerships and "Piggyback" Contracting Opportunities for a July 3rd Drone Light Show at Hilltop Mall
3039
DIRECT the city manager to contact neighboring municipalities to identify regional 4th of July drone show contracts, assess the feasibility of "piggybacking" onto an existing municipal vendor agreement to secure discounted regional pricing, and explore hosting a sustainable drone light show at Hilltop Mall on July 3rd at a discounted price and bring back findings for a City Council decision by June 23, 2026 - Councilmember Soheila Bana (510- 672-3490).
15 Z.4 23rd Street Ciclovía Pilot Project 3042
RECEIVE an update on the proposed 23rd Street Ciclovía Pilot Project and PROVIDE DIRECTION to staff regarding whether this effort should be prioritized within the current Transportation and Public Works work plan, including consideration of staffing capacity, cost, trade-offs with existing Council-directed priorities, and impacts to ongoing traffic safety, traffic calming, grant-funded project delivery, and resident/Council traffic-related requests - Public Works Department (Gail Payne 510-620-6716/Daniel Chavarria 510- 620-5478).

Z.5 Support for SB 1259 – Transparency for Refinery Asset Retirement Obligations 3067 DIRECT the city manager to submit a letter of support to the California State Legislature for Senate Bill 1259 on behalf of the City of Richmond – Councilmember Claudia Jimenez (510-620-6565).

AA. REPORTS OF OFFICERS: REFERRALS TO STAFF, AND GENERAL REPORTS (INCLUDING AB 1234 REPORTS)(limited to two minutes per Councilmember) AB. ADJOURNMENT
________________________
16 rha17Mar2026 – sl/prc

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RICHMOND, CALIFORNIA, March 17, 2026
Community Services Building
440 Civic Center Plaza
Richmond, CA 94804
_____________________________________________________________________ F. SPECIAL MEETING OF THE RICHMOND HOUSING AUTHORITY
The Special Meeting of the Richmond Housing Authority was called to order at 6:05 p.m. by Chairperson Eduardo Martinez.

G. PLEDGE OF ALLEGIANCE
Chairperson Martinez led the Pledge of Allegiance to the Flag.

H. ROLL CALL

Present: Commissioners Claudia Jimenez, Jamelia Brown, Sue Wilson, Cesar Zepeda, Vice Chairperson Doria Robinson, Chairperson Eduardo Martinez, and Housing Authority Tenant Commissioner Jaycine Scott. Absent: Commissioner Soheila Bana arrived at 6:07 p.m. after the roll was called.

I. STATEMENT OF CONFLICT OF INTEREST
None.

J. AGENDA REVIEW
None.

K. HOUSING AUTHORITY OPEN FORUM
Cordell Hindler gave comments in support of the Housing Authority Consent Calendar items.

L. HOUSING AUTHORITY CONSENT CALENDAR
Motion by Tenant Commissioner Scott
Seconded by Commissioner Jimenez
To approve both items on the Housing Authority Consent Calendar.

Ayes (8): Commissioner Bana, Commissioner Brown, Commissioner Jimenez, Commissioner Wilson, Commissioner Zepeda, Vice Chairperson Robinson, Chairperson Martinez, and Tenant Commissioner Scott.

Passed (8 to 0)
L.1 Contract Amendment No. 1 with RK Roofing and Construction Inc ADOPT a resolution to APPROVE the first contract amendment with RK Roofing and Construction, Inc. for gutter replacement at the Nystrom Village property, increasing the payment limit by $322,000, for total payment limit of $592,000, and extending the term expiration through June 30, 2027 – Economic Development Department/Richmond Housing Authority (Nannette Beacham/Antoinette Terrell/Gregory Palomino 510-621-1300).

Adopted Resolution No. 2225
17 rha17Mar2026 – sl/prc

Page 2 of 2 ends

L.2 Meeting Minutes
APPROVE the minutes of the February 17, 2026, special Housing Authority meeting - City Clerk's Office (Pamela Christian 510-620-6513).

M. ADJOURNMENT
There being no further business, the meeting adjourned at 6:07 p.m.

Pamela Christian, Clerk of the City of
Richmond
Eduardo Martinez, Chair
18 cc07Apr2026 – ud/prc

Page 1 of 2 ends

RICHMOND, CALIFORNIA, April 7, 2026
Community Services Building
440 Civic Center Plaza
Richmond, CA 94804
_____________________________________________________________________ F. REGULAR MEETING OF THE RICHMOND HOUSING AUTHORITY
The meeting was called to order at 6:09 p.m. by Chairperson Eduardo Martinez.

G. PLEDGE OF ALLEGIANCE
Chairperson Eduardo Martinez led the Pledge of Allegiance to the Flag.

H. ROLL CALL

Present: Commissioners Soheila Bana, Jamelia Brown, Claudia Jimenez, Sue Wilson, Cesar Zepeda, Vice Chairperson Doria Robinson, and Chairperson Eduardo Martinez.

Absent: None.

I. STATEMENT OF CONFLICT OF INTEREST
None.

J. AGENDA REVIEW
None.

K. HOUSING AUTHORITY OPEN FORUM
Cordell Hindler asked the commissioners to approve the March 3, 2026, Housing Authority meeting minutes.

L. HOUSING AUTHORITY CONSENT CALENDAR
Motion by Chairperson Eduardo Martinez
Seconded by Commissioner Claudia Jimenez
Ayes (8): Commissioners Soheila Bana, Jamelia Brown, Claudia Jimenez, Sue Wilson, Cesar Zepeda, Vice Chairperson Doria Robinson, Chairperson Eduardo Martinez, and Tenant Commissioner Jaycine Scott
Passed
L.1 Meeting Minutes
APPROVE the minutes of the March 3, 2026, regular Housing Authority meeting - City Clerk's Office (Pamela Christian 510-620-6513).

M. HOUSING AUTHORITY PUBLIC HEARINGS
M.1 Richmond Housing Authority Fiscal Year 2026 Annual Plan and the Fiscal Year 2026-2030
Secretary to the Richmond Housing Authority Pamela Christian announced that Pursuant to public notice, it was time to hold a public hearing to ADOPT a resolution approving the Richmond Housing Authority Annual Plan and Five-Year Plan; and AUTHORIZE submission of the proposed Annual Plan and Five-Year Plan to U.S. Department of Housing and Urban Development – Richmond Housing Authority (Nannette Beacham/Antoinette Terrell 510-620-6784). 19 cc07Apr2026 – ud/prc

Page 2 of 2 ends

Housing Authority Executive Director Antoinette Terrell presented the annual plan.

Link to report: RHA Fiscal Year 2026 Annual Plan-5-Year-Plan-GP The commissioners requested that staff upload the presentation to the city's website.

Cordell Hindler and Jessi Taran gave comments.

Adopted Resolution No. 2226
Motion by Commissioner Soheila Bana
Seconded by Tenant Commissioner Jaycine Scott
Ayes (8): Commissioners Soheila Bana, Jamelia Brown, Claudia Jimenez, Sue Wilson, Cesar Zepeda, Vice Chairperson Doria Robinson, Vice Chairperson Eduardo Martinez, and Tenant Commissioner Jaycine Scott Passed
N. ADJOURNMENT
There being no further business, the meeting adjourned at 6:22 p.m.

Pamela Christian, Clerk of the City of
Richmond
Eduardo Martinez, Chairperson
20

Page 1 of 2 ends

June 16, 2026
Economic Development
Richmond Housing Authority (RHA)
& City of Richmond
DATE: June 16, 2026
TO: Members of the City Council and Members of the Board of Commissioners of the Richmond Housing Authority (RHA)
FROM: Shasa Curl, City Manager
Emily Combs, Director of Finance
Mubeen Qader, Deputy Director of Finance
Nannette Beacham, Economic Development Director
Antoinette Terrell, RHA Executive Director
Rita Martinez, Finance Manager II
Subject: Richmond Housing Authority (RHA) Cost Allocation Plan Approval
FINANCIAL IMPACT: Approval of the cost allocation plan will allow the City to charge administrative or indirect services costs to the RHA.

PREVIOUS COUNCIL
ACTION:

October 22, 2024

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 2026-2027) – Richmond Housing
Authority/Finance Department (Nannette Beacham/
Antoinette Terrell 510-621-1300).

JOINT MEETING

AGENDA REPORT
21

Page 2 of 2 ends

June 16, 2026
DISCUSSION:

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

On February 5, 2025, the City Council approved the engagement of Matrix Consulting Group to prepare the 2 CFR Part 200 compliant Cost Allocation Plan. The purpose of the plan is to identify and quantify costs incurred by the City of Richmond on behalf of RHA and establish a reasonable methodology for recovering eligible administrative and support costs from the United States Department of Housing and Urban Development (HUD).

The consultant completed the Cost Allocation Plan, which was subsequently reviewed, revised, and approved by City staff. The next step in the process was consideration and approval by the RHA Board of Commissioners. RHA staff is now submitting the finalized Cost Allocation Plan to the Board of Commissioners for final adoption.

DOCUMENTS ATTACHED:

Attachment 1 - Resolution
Attachment 2 - Cost Allocation Plan FY 2026-27 - Title 2 CFR, Part 200 Compliant 22 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 2026-2027 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, as 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 February 5, 2025, the RHA City Council approved consultant Matrix Consulting Group 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) 2026-27 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.
*****************
23 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 June 16, 2026, 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 June 16, 2026. ____________________________________

CLERK OF THE HOUSING AUTHORITY
24 RICHMOND, CA

OMB COMPLIANT COST ALLOCATION PLAN
MARCH 2026
FY24-25 AUDITED ACTUAL

EXPENDITURES
25 TABLE OF CONTENTS
Page Number

1. CERTIFICATE OF COST ALLOCATION PLAN 1

2. EXECUTIVE SUMMARY 2

3. INDIRECT COST RATES 5

4. READING THE PLAN 8

5. ORGANIZATIONAL CHART 10

6. SUMMARY OF RESULTING OVERHEAD ALLOCATIONS 12

7. SUMMARY OF FUNCTIONS AND ALLOCATION BASES 42

8. CENTRAL SERVICES DEPARTMENTS (PROVIDERS) 45

9. GRANTEE DEPARTMENTS (RECEIVERS) 47

10. COST ALLOCATION PLAN 52

9.1 -- Fixed Assets 53
COSTS TO BE ALLOCATED 55
EXPENSE DETAIL 56

ALLOCATION DETAIL
Building Depreciation 57
Equipment Depreciation 58
ALLOCATION SUMMARY 59
26 Page Number

9.2 0001-13-131 City Manager Administration 60
COSTS TO BE ALLOCATED 62
EXPENSE DETAIL 63

ALLOCATION DETAIL
Management Support 64
Administrative Support 66
ALLOCATION SUMMARY 69

9.3 0001-14-141 City Clerk 73
COSTS TO BE ALLOCATED 75
EXPENSE DETAIL 76

ALLOCATION DETAIL
Council Support 77
ALLOCATION SUMMARY 78

9.4 0001-15-151 City Attorney 79
COSTS TO BE ALLOCATED 81
EXPENSE DETAIL 82

ALLOCATION DETAIL
General Legal Support 83
Legal Advice 85
ALLOCATION SUMMARY 86

9.5 0001-17-171 Finance Administration 88
COSTS TO BE ALLOCATED 90
EXPENSE DETAIL 91

ALLOCATION DETAIL
Finance Administration 92
ALLOCATION SUMMARY 93
27 Page Number

9.6 0001-17-172 General Accounting 94
COSTS TO BE ALLOCATED 96
EXPENSE DETAIL 97

ALLOCATION DETAIL
Accounting - Exp. Support 98
Accounting - Rev. Support 101
ALLOCATION SUMMARY 103

9.7 0001-17-173 Budget 107
COSTS TO BE ALLOCATED 109
EXPENSE DETAIL 110

ALLOCATION DETAIL
Budget Oversight & Management 111
ALLOCATION SUMMARY 114

9.8 0001-17-174 Payroll 118
COSTS TO BE ALLOCATED 120
EXPENSE DETAIL 121

ALLOCATION DETAIL
Payroll Processing 122
ALLOCATION SUMMARY 124

9.9 0001-17-175 Treasury 126
COSTS TO BE ALLOCATED 128
EXPENSE DETAIL 129

ALLOCATION DETAIL
Treasury Management 130
ALLOCATION SUMMARY 132

9.10 0001-17-176 Accounts Payable 134
COSTS TO BE ALLOCATED 136
EXPENSE DETAIL 137

ALLOCATION DETAIL
Accounts Payable Support 138
ALLOCATION SUMMARY 141
28 Page Number

9.11 0001-17-177 Revenue Collection 145
COSTS TO BE ALLOCATED 147
EXPENSE DETAIL 148

ALLOCATION DETAIL
Revenue Oversight 149
Cashiering Support 151
ALLOCATION SUMMARY 152

9.12 0001-17-178 Purchasing 155
COSTS TO BE ALLOCATED 157
EXPENSE DETAIL 158

ALLOCATION DETAIL
Procurement & Contracting Support 159
ALLOCATION SUMMARY 160

9.13 0001-18-181 Human Resources 161
COSTS TO BE ALLOCATED 163
EXPENSE DETAIL 164

ALLOCATION DETAIL
Employee Support 165
ALLOCATION SUMMARY 167

9.14 0001-23-232 Facility Maintenance 170
COSTS TO BE ALLOCATED 172
EXPENSE DETAIL 173

ALLOCATION DETAIL
Citywide Facility Maint. And Custodial Services 174
Electrical & Streetlights / Traffic Signal Maint. 175

ALLOCATION SUMMARY
29 Page Number

9.15 0001-23-235 Equipment Maintenance 176
COSTS TO BE ALLOCATED 178
EXPENSE DETAIL 179

ALLOCATION DETAIL
Fleet Maintenance 180
ALLOCATION SUMMARY 181

9.16 0001-26-261 IT Administration 183
COSTS TO BE ALLOCATED 185
EXPENSE DETAIL 186

ALLOCATION DETAIL
IT Support 187
ALLOCATION SUMMARY 189

9.17 0001-26-262 IT Telecommunications 191
COSTS TO BE ALLOCATED 193
EXPENSE DETAIL 194

ALLOCATION DETAIL
Telecommunications Support 195
ALLOCATION SUMMARY 197

9.18 0001-26-263 IT MailRoom & Duplication 200
COSTS TO BE ALLOCATED 202
EXPENSE DETAIL 203

ALLOCATION DETAIL
Mailroom & Duplication Support 204
ALLOCATION SUMMARY 205

9.19 0001-91-907/908 Non-Departmental 207
COSTS TO BE ALLOCATED 209
EXPENSE DETAIL 210

ALLOCATION DETAIL
Compensated Leave & Retiree Benefits 211
Civic Center Rent Allocation 213
Civic Center Plaza Security Allocation 214
ALLOCATION SUMMARY 215
30 This is to certify that I have reviewed the cost allocation plan submitted herewith and to the best of my knowledge and belief:

1. All costs included in this proposal dated March 13, 2026, to establish cost allocations or billings for Fiscal Year 2027 (July 1, 2026, to June 30, 2027) are allowable in accordance with the applicable Federal Cost Principles and the Federal award(s) to which they apply.

Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan.

2. All costs included in this proposal are properly allocable to Federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the Federal awards to which they are allocated in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently.

I declare that the foregoing is true and correct.

Governmental Unit: City of Richmond, California
Signature:

Name of Official: Emily Combs
Title: Director of Finance
Date of Execution:

OMB Guidance 2 CFR 200.414 (e) Appendix V Section 4. Required Certification

CERTIFICATE OF COST ALLOCATION PLAN
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 31 MATRIX CONSULTING GROUP | 1
The Matrix Consulting Group has prepared this Title 2 CFR 200 Compliant Cost Allocation Plan (CAP) for the City of Richmond, CA. The report, which follows, presents a summary of the comprehensive analysis undertaken to identify the appropriate distribution of citywide administrative and support costs to all City operating departments and programs.

METHODOLOGY
The primary objective of a CFR 200 Plan is to determine costs applicable to State and / or Federal grant reimbursements. This plan was compiled in accordance with Generally Accepted Accounting Principles and is based on the methods of indirect cost allocation defined by the federal Office of Management and Budget’s (OMB) Title 2 CFR 200. These principles can be summarized in the following points:
• Necessary and reasonable: costs included for allocation should be necessary to the purpose of a department and the services it provides. Expenditures should be in alignment with reasonable costs associated with services, not arbitrarily or intentionally inflated. • Determined by allocation “bases” that relate to benefit received: allocation metrics used to allocate costs should have a nexus to the service being provided, and generally reflect associated service levels.

Following the above principles ensures the production of an equitable and fair plan.

In addition, Circular 2 CFR Part 200 defines a method for allocating indirect costs called the double-step down allocation method, which utilizes two “steps” or “passes” to fully allocate costs. The double-step down procedure is reflected in this plan and ensures that the benefit of services between Central Service support departments are recognized first, before final allocations to receivers of services are made. For example:
• First Step: Central Service department expenditures are allocated to other Central Service departments such as Human Resources, Information Technology, etc., as well as to Receiving departments. • Second Step: Distributes Central Service department expenses and first step allocations to Receiving departments only.

Other methods of distributing Central Service costs to Receivers do exist, however, the project team used the double-step down method as it is the most equitable means to distribute costs.

EXECUTIVE SUMMARY
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 32 MATRIX CONSULTING GROUP | 2
It should be noted that there are two types of cost allocation plans: Full Cost and OMB Compliant. The below dot points outline the two types of plans and provide examples of plan utilization.
• Full Cost Allocation Plan: is generally concerned with determining indirect costs associated with non-general fund sources, as well as funds and departments that charge fees for service. For example, a Full Cost Allocation Plan could be used to justify transfers from nongeneral fund sources, or included in a cost-of-service study to account for indirect overhead. • OMB Compliant Plan: is generally concerned with the use of the resulting cost allocations to develop, submit, and secure approval for claims. For example, OMB Compliant allocations could be used to reimburse indirect costs associated with the administration of State and/or Federal grants. An OMB Compliant Plan is far more sensitive in terms of recovering administrative costs within the framework of the specific federal requirements outlined by OMB.

This plan is a Title 2 CFR Part 200 Compliant Cost Allocation Plan.

PROJECT STEPS
The project team, along with City staff, went through the following steps to develop this CAP:
• Meet with the City of Richmond’s administrative staff to customize the structure of the plan • Identify / classify Central Service support departments • Determine the major services or “functions” provided by each Central Service support department • Establish the optimal allocation basis for each function • Identify the data source and collect allocation basis data and statistics • Populate the analytical model and calculate results
• Employ quality control processes for accurate results • Review results with the City
• Revise and finalize
• Discuss implementation strategies
• Document and communicate results
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 33 MATRIX CONSULTING GROUP | 3
The results of this effort are detailed in the following report.

SUMMARY
In summary, key project details for the cost plan are as follows:
• Cost figures are based on Fiscal Year 2024-2025 audited actual expenditures • The allocation methodology is Title 2 CFR 200 Compliant • The results presented in this plan were derived using a double “step-down” allocation process The following report provides a well-documented and defensible basis for the City’s indirect overhead costs, including the full detail regarding how cost centers were derived, the allocation bases used to allocate associated costs, and a summary schedule that illustrates the total indirect costs associated with Receiving departments and funds.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 34 MATRIX CONSULTING GROUP | 4
Indirect cost rates are a mechanism for fairly and equitably determining what proportions of administration costs a jurisdiction, department, or program should bear. An indirect cost rate represents the ratio between the total indirect costs and benefitting direct costs, after excluding unallowable, extraordinary or distorting expenditures. This will allow for the jurisdiction represented in the direct cost base to assume its fair share of indirect costs when the rate is applied. The following subsections provide information regarding the purpose of the indirect cost rate, the indirect cost rate calculation methodology, and its application. 1 PURPOSE OF INDIRECT COST RATE
The city of Richmond intends to recover indirect costs associated with Federally awarded projects through the utilization of an approved indirect cost rate. The supporting documentation for the Indirect Cost rate including its calculation have been included in this report. 2 INDIRECT COST RATE CALCULATION
Richmond utilizes a simplified rate allocation method. This methodology calculates a singular rate to capture all of the indirect costs associated with the operations of the City. The City essentially has a singular core function – air pollution control services and all other direct and indirect services are in correlation to that function. Therefore, a simplified rate methodology has been deemed appropriate and utilized for the City. The indirect cost rate is comprised of two components:
• Total Indirect Costs: These costs represent the total administrative overhead allocated to an agency, department, or program. The supporting documentation for this overhead is typically a Cost Allocation Plan. The administrative overhead is generally representative of services such as Finance, Human Resources, Information Technology, etc. For purposes of Richmond these indirect costs have been documented through the OMB 2 CFR Part 200 Compliant Cost Allocation Plan as part of this Report. • Indirect Cost Rate Base: These costs represent the basis upon which the indirect cost rate will be applied and are typically salaries only, salaries and benefits, and / or total direct expenses. Depending upon the rate calculation methodology a different indirect cost rate basis can be utilized. For purposes of Richmond, the indirect cost rate basis is the total direct salaries and benefits derived from FY24-25 Audited Actual Expenditures.

The calculation of the indirect cost rate is the total indirect costs divided by the indirect cost rate base. For the city of Richmond there is a singular indirect cost rate calculated for the City. This singular indirect rate is representative of the total indirect costs allocated from the FY24- 25 OMB Compliant Cost Allocated Plan and the FY24-25 actual direct salaries and benefits for City’s staff. Any unallowable costs have been excluded from the plan per OMB 2 CFR Part 200 guidelines.

Indirect Cost Rate Proposal
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 35 MATRIX CONSULTING GROUP | 5
3 APPLYING INDIRECT COST RATES
The indirect cost rate calculated for the city of Richmond is based upon salaries and benefits. Therefore, the rate would be applied to a position’s hourly rate to determine the associated indirect cost. For example, the indirect rate of 34.34% is multiplied by a City’s employee’s salary and benefits rate of $100, resulting in an indirect cost of $34.34 per hour. The total hourly rate of $134.34 would allow the City to account for both direct (salaries and benefits) and indirect (City-wide overhead) costs.

The following page shows the Indirect Cost Rate calculated for the city of Richmond using FY24-25 Audited Actual Expenditures.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 36 MATRIX CONSULTING GROUP | 6
Total Salaries & Benefits Citywide* $ 157,930,342
Less Central Service Salaries & Benefits Proposed Central Service Indirect Cost Allocations -- Fixed Assets $ - -- Fixed Assets $ 1,759,755
0001-13-131 City Manager Administration $ 1,116,418 0001-13-131 City Manager Administration $ 1,262,392 0001-14-141 City Clerk $ 876,699 0001-14-141 City Clerk $ 517,701 0001-15-151 City Attorney $ 1,737,408 0001-15-151 City Attorney $ 1,926,873 0001-17-171 Finance Administration $ 1,724,521 0001-17-171 Finance Administration $ - 0001-17-172 General Accounting $ 1,037,841 0001-17-172 General Accounting $ 2,128,233 0001-17-173 Budget $ 503,269 0001-17-173 Budget $ 906,996 0001-17-174 Payroll $ 563,151 0001-17-174 Payroll $ 985,699 0001-17-175 Treasury $ 353,957 0001-17-175 Treasury $ 881,492 0001-17-176 Accounts Payable $ 347,506 0001-17-176 Accounts Payable $ 417,397 0001-17-177 Revenue Collection $ 1,309,612 0001-17-177 Revenue Collection $ 1,986,491 0001-17-178 Purchasing $ 392,868 0001-17-178 Purchasing $ 675,447 0001-18-181 Human Resources $ 2,181,353 0001-18-181 Human Resources $ 4,567,718 0001-23-232 Facility Maintenance $ 4,815,109 0001-23-232 Facility Maintenance $ 6,387,273 0001-23-235 Equipment Maintenance $ 1,945,337 0001-23-235 Equipment Maintenance $ 4,377,684 0001-26-261 IT Administration $ 1,069,495 0001-26-261 IT Administration $ 3,120,776 0001-26-262 IT Telecommunications $ 555,407 0001-26-262 IT Telecommunications $ 2,135,768 0001-26-263 IT MailRoom & Duplication $ 107,541 0001-26-263 IT MailRoom & Duplication $ 166,582 0001-91-907/908 Non-Departmental $ 8,920,752 0001-91-907/908 Non-Departmental $ 9,877,091 $ 29,558,245 $ 44,081,368
Total Salary & Benefits Base for Indirect Rate Calculation $ 128,372,097 Indirect Cost Rate Base $ 128,372,097 City of Richmond Citywide Indirect Rate 34.34%

RICHMOND, CA
Title 2 CFR 2 Compliant Cost Allocation Plan Based on FY24-25 Audited Actual Expenditures Citywide Indirect Rate
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 37 MATRIX CONSULTING GROUP | 7
The final documentation of a CAP can be hundreds of pages in length. The following provides a guide for navigating and reviewing the plan:
• Table of Contents: All summary and detail allocation schedules can be referenced here and appear in the same order as shown. • Summary of Overhead Allocations: Lists Central Service departments on one axis and Receiving departments on the other. Shows how much was allocated from each Central Service department to each Receiving department. Summarizes unallocated and direct billed entries and produces a grand total for each axis.
• Summary of Functions and Allocation Bases: Recaps the source and basis for each function of each Central Service department. For example, if the Building Maintenance function of the Facilities Management Department allocates by square footage, then the basis for the allocation of that function shown on this schedule would be square footage, and the source would potentially be blueprints of the building or square footage records.
• Central Service Departments: Lists all Central Service departments, including their fund, department, and/or division number, along with expenditure totals per department, as well as a subtotal of disallowed costs and a total of all expenditures being allocated through the plan.
• Grantee Departments: Lists all Receiving departments, including their fund, department, and/or division number. • Detail Reports: Each Central Service department in the plan has one set of reports. The reports show an aggregate picture of the department’s expenses, a function-by-function breakdown of the expenses, each function’s allocation, and an allocation summary. Each set of Detail Reports contains:
– Narrative: This is a summary of the Central Service department, including a brief description of the activities performed, the major functions and services provided, and how costs associated with each function are allocated to Receiving departments, or those departments and programs within the organization that benefit from services. – Costs to Be Allocated: This is a summary of the costs being allocated for the identified Central Service department. This worksheet shows the total expenditures for the Central Service department, along with the incoming allocations from all other Central Service departments.
– Departmental Expense Detail: This worksheet details the Central Service’s direct expenditures, provides a recap of the incoming expenses, and arrives at a total this department encumbers on each pass of allocations. This worksheet also adds in incoming allocations and breaks total costs down by function. It also demonstrates how the G&A (General and Administrative)

READING THE PLAN
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 38 MATRIX CONSULTING GROUP | 8
column is reallocated and subtotals for each pass of the allocations. Here, unallocated functions are dropped from the Plan’s calculations.
– Allocation Detail: For each allocable function, this report shows the Receiving departments its costs are allocated to and the amount allocated per pass.
– Allocation Summary: This worksheet shows the total costs being allocated to Receiving departments by function.

The Summary of Overhead Allocations and the Summary of Functions and Allocation Bases are the optimal documents for beginning review of the Cost Allocation Plan. The Summary of Overhead Allocations provides a summary of results and “bottom-line” picture of the analysis.

The reviewer may then refer to the Detail Reports for more information on how allocations are derived and shown on the Summary of Overhead Allocations. The Summary of Functions and Allocation Bases provides a matrix detailing the allocation methodology applied to each Central Service department along with the source of the data.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 39 MATRIX CONSULTING GROUP | 9
The organizational chart on the following page shows the overall structure for the City of Richmond, including illustrating how each of the City’s Departments are organized.

ORGANIZATIONAL CHART
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 40 MATRIX CONSULTING GROUP | 10
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 41 MATRIX CONSULTING GROUP | 11
Provided on the following pages are a summary of results and a “bottom-line” picture of the resulting cost allocation plan analysis. This summary shows how much was allocated from each Central Service department to each end Receiving department. Departmental costs have been summarized with unallocated and direct billed entries and produces a grand total for each Central Service department, as well as for each Receiving department. The Central Service departments are listed down the left-hand side and Receiving departments across the top.

SUMMARY OF OVERHEAD ALLOCATIONS
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 42 MATRIX CONSULTING GROUP | 12

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
0001-10-101

DIVISION OF THE
MAYOR
0001-10-105 CITY

COUNCIL/CITY

COUNCIL
0001-12-121

COMMISSIONS/POLICE
Fixed Assets $ - $ - $ -
0001 13 131 City Manager Administration $ - $ - $ 83
0001 14 141 City Clerk $ 100,851 $ 95,248 $ -
0001 15 151 City Attorney $ 7,792 $ 61,412 $ -
0001 17 171 Finance Administration $ - $ - $ -
0001 17 172 General Accounting $ 4,370 $ 6,797 $ 209
0001 17 173 Budget $ 2,389 $ 3,739 $ 115
0001 17 174 Payroll $ 6,683 $ 13,365 $ -
0001 17 175 Treasury $ 50 $ - $ -
0001 17 176 Accounts Payable $ 892 $ 1,673 $ 409
0001 17 177 Revenue Collection $ 1,024 $ - $ -
0001 17 178 Purchasing $ 658 $ 5,262 $ 1,315
0001 18 181 Human Resources $ 30,968 $ 61,935 $ -
0001 23 232 Facility Maintenance $ - $ - $ -
0001 23 235 Equipment Maintenance $ - $ - $ -
0001 26 261 IT Administration $ 27,892 $ 61,982 $ -
0001 26 262 IT Telecommunications $ 15,563 $ 31,127 $ - 0001 26 263 IT MailRoom & Duplication $ - $ 69 $ -
0001 91 907/908 Non-Departmental $ 95,269 $ 889,283 $ 62,309 Total Allocated $ 294,401 $ 1,231,892 $ 64,440
Direct Bill Adjustments
Proposed Costs $ 294,401 $ 1,231,892 $ 64,440
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 43 MATRIX CONSULTING GROUP | 13

MANAGER/SPECIAL

PROJECTS
0001-25-255

TRANSPORTATION

OPERATION
0001-16-161 GFPLN/PLNING ADMN
DIV
$ - $ 27,613 $ -
$ 0 $ 2 $ 0
$ - $ - $ -
$ - $ - $ 8,087
$ - $ - $ -
$ 1 $ 5 $ 1
$ 0 $ 3 $ 1
$ - $ - $ -
$ - $ 491 $ -
$ - $ 446 $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ 25,452 $ - $ 16,968
$ 27,892 $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ 53,345 $ 28,559 $ 25,057
$ 53,345 $ 28,559 $ 25,057
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 44 MATRIX CONSULTING GROUP | 14

PLANNING&BLDGING

SVCS/BUILDING
0001-19-191

POLICE/ADMINISTRATION
0001-19-192

PATROL/CIB
0001-19-193

POLICE/CRIME

PREVENTION
$ - $ 652,075 $ - $ -
$ 11,599 $ 375,426 $ 1,064 $ 2,715
$ 45,943 $ 31,376 $ - $ -
$ 216,937 $ 393,609 $ - $ 1,948
$ - $ - $ - $ -
$ 14,392 $ 488,506 $ 2,697 $ 3,863
$ 7,038 $ 266,049 $ 1,483 $ 2,125
$ 10,024 $ 258,955 $ - $ 1,671
$ 2,964 $ 9,083 $ - $ -
$ 5,801 $ 39,564 $ 2,380 $ 632
$ 11,790 $ 356,109 $ - $ -
$ 48,669 $ 117,069 $ - $ -
$ 46,451 $ 1,199,994 $ - $ 7,742
$ - $ 138,678 $ - $ -
$ 59,387 $ 178,162 $ 1,433,776 $ -
$ 105,369 $ 381,187 $ 529,943 $ 9,297
$ 21,400 $ 603,083 $ - $ 3,891
$ 8,417 $ 24,135 $ - $ -
$ 130,995 $ 2,584,932 $ - $ 16,677
$ 747,176 $ 8,097,990 $ 1,971,343 $ 50,561
$ 747,176 $ 8,097,990 $ 1,971,343 $ 50,561
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 45 MATRIX CONSULTING GROUP | 15

POLICE/COPS
GRANT
0001-19-196

POLICE/REGULATORY
0001-19-197

POLICE/COMMUNICATIONS
0001-19-199

POLICE/PARKING

ENFORCEMENT
$ - $ - $ - $ -
$ 2,831 $ - $ 31,640 $ 9,372
$ - $ - $ - $ -
$ - $ - $ 31,170 $ 11,689
$ - $ - $ - $ -
$ 7,177 $ 15 $ 37,658 $ 6,775
$ 3,948 $ - $ 17,543 $ 3,102
$ - $ - $ 28,401 $ 10,024
$ - $ 28 $ 10,699 $ 2,109
$ 4,722 $ - $ 521 $ -
$ - $ 1,006 $ 2,459 $ 2,664
$ - $ - $ - $ -
$ - $ - $ 131,612 $ 46,451
$ - $ - $ 61,943 $ -
$ - $ - $ - $ 59,387
$ - $ - $ - $ 27,892
$ - $ - $ 62,254 $ 23,345
$ - $ - $ - $ -
$ - $ - $ 266,832 $ 100,062
$ 18,679 $ 1,048 $ 682,731 $ 302,872
$ 18,679 $ 1,048 $ 682,731 $ 302,872
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 46 MATRIX CONSULTING GROUP | 16

FIRE/ADMINISTRATION
0001-20-202

FIRE/SUPPRESSION
0001-20-203

FIRE/PREVENTION
$ - $ 152,900 $ -
$ 8,547 $ 193,675 $ 12,325
$ 14,567 $ - $ -
$ 32,833 $ 155,848 $ 9,740
$ - $ - $ -
$ 8,378 $ 249,553 $ 21,845
$ 4,609 $ 137,186 $ 8,882
$ 8,353 $ 133,654 $ 8,353
$ - $ 344 $ 10,569
$ - $ - $ 2,714
$ - $ 102 $ 50,600
$ 59,192 $ - $ -
$ 38,709 $ 619,352 $ 38,709
$ - $ 894,033 $ -
$ 8,484 $ 339,355 $ 93,323
$ 52,684 $ - $ 43,387
$ 17,120 $ 311,268 $ 19,454
$ - $ - $ 8,935
$ 73,379 $ 1,801,650 $ 83,385
$ 326,856 $ 4,988,919 $ 412,223
$ 326,856 $ 4,988,919 $ 412,223
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 47 MATRIX CONSULTING GROUP | 17

FIRE/SUPPORT
0001-20-205

FIRE/TRAINING
0001-20-206 FIRE/OFF

OF EMERGENCY

SERVICES
$ - $ - $ 22,500
$ 3,978 $ 2,530 $ 1,887
$ - $ - $ -
$ - $ 1,948 $ 1,948
$ - $ - $ -
$ 10,296 $ 3,393 $ 1,764
$ 5,548 $ 1,867 $ 970
$ - $ 1,671 $ 1,671
$ 393 $ - $ -
$ 6,173 $ 521 $ 595
$ 410 $ - $ -
$ - $ - $ -
$ - $ 7,742 $ 7,742
$ - $ 161,175 $ -
$ 8,484 $ - $ 25,452
$ 55,783 $ 12,396 $ -
$ - $ 3,891 $ 3,891
$ - $ - $ -
$ - $ 16,677 $ 16,677
$ 91,064 $ 213,810 $ 85,096
$ 91,064 $ 213,810 $ 85,096
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 48 MATRIX CONSULTING GROUP | 18

OF N-HOOD

SFTY/ADMIN
0001-21-212 OFF OF NHOOD SFTY/GRANT
ADM
0001-23-231

INFR&MAINT/ADMINIS

TRATION
$ - $ - $ 50,000
$ 25,677 $ - $ 29,105
$ - $ - $ 115,418
$ 34,613 $ - $ 207,431
$ - $ - $ -
$ 19,796 $ - $ 28,135
$ 10,888 $ - $ 15,419
$ 25,060 $ 3,341 $ 30,072
$ 8 $ - $ 198
$ 2,454 $ - $ 6,024
$ 307 $ - $ 7,936
$ 5,919 $ - $ 169,026
$ 116,128 $ 15,484 $ 139,354
$ - $ - $ -
$ 169,678 $ - $ 67,871
$ 71,279 $ - $ 182,846
$ 58,363 $ - $ 58,946
$ - $ - $ 1,765
$ 584,239 $ - $ 273,129
$ 1,124,411 $ 18,825 $ 1,382,676
$ 1,124,411 $ 18,825 $ 1,382,676
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 49 MATRIX CONSULTING GROUP | 19

INFR&MAINT/PRKS &

LNDSKPING
0001-23-234

INFR&MAINT/STREETS
0001-23-237

INFR&MAINT/ABATEM

ENT SERVICES
$ 24,740 $ 3,264 $ -
$ 48,422 $ 36,246 $ 24,637
$ - $ - $ -
$ 53,833 $ 40,910 $ 29,221
$ - $ - $ -
$ 43,619 $ 28,477 $ 17,154
$ 23,917 $ 15,659 $ 9,437
$ 61,815 $ 35,084 $ 25,060
$ 269 $ 25 $ 1
$ 28,112 $ 3,198 $ 2,566
$ 3,688 $ 1,024 $ 155
$ - $ - $ -
$ 286,450 $ 162,580 $ 116,128
$ 174,273 $ 185,380 $ -
$ 542,969 $ 492,065 $ 237,549
$ 52,684 $ - $ -
$ 102,135 $ 81,708 $ 58,363
$ - $ - $ -
$ 437,771 $ 350,217 $ 250,155
$ 1,884,695 $ 1,435,836 $ 770,425
$ 1,884,695 $ 1,435,836 $ 770,425
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 50 MATRIX CONSULTING GROUP | 20

LIBRARY&CULTURAL

SVCS/ADMIN
0001-24-242

LIBRARY & CULT

SVCS/LIB SVCS
0001-24-243

LIBRARY & CULT

SVCS/LEAP
$ 49,578 $ - $ -
$ 43,561 $ 1,355 $ 11,040
$ - $ - $ -
$ 72,921 $ - $ 13,637
$ - $ - $ -
$ 33,121 $ 3,436 $ 6,847
$ 18,102 $ 1,890 $ 3,767
$ 43,438 $ - $ 11,695
$ 403 $ - $ -
$ 3,979 $ 28,446 $ 744
$ 1,332 $ - $ -
$ 32,884 $ - $ -
$ 201,289 $ - $ 54,193
$ 591,541 $ - $ -
$ 16,968 $ - $ -
$ 102,270 $ 40,288 $ 130,161
$ 99,878 $ - $ 27,236
$ 428 $ - $ (577)
$ 428,098 $ - $ 439,275
$ 1,739,791 $ 75,416 $ 698,019
$ 1,739,791 $ 75,416 $ 698,019
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 51 MATRIX CONSULTING GROUP | 21

SVCS/ADMINISTRATION
0001-25-253

RECREATION

SVCS/C&N-HOOD
CTRS
0001-25-254

RECREATION

SVCS/SP PRGRMS
$ 22,798 $ 286,733 $ -
$ 24,754 $ 9,664 $ 5,849
$ 50,425 $ - $ -
$ 111,020 $ 7,792 $ 5,844
$ - $ - $ -
$ 22,655 $ 13,106 $ 6,115
$ 12,259 $ 6,832 $ 3,173
$ 23,389 $ 8,353 $ 5,012
$ 687 $ 1,275 $ 645
$ 3,644 $ 6,805 $ 2,417
$ 11,781 $ 79,704 $ 717
$ 49,984 $ - $ -
$ 108,387 $ 38,709 $ 23,226
$ 606,680 $ 1,200,281 $ 747,092
$ 76,355 $ - $ -
$ 306,809 $ - $ -
$ 52,137 $ 15,563 $ 11,673
$ 47,907 $ 108 $ -
$ 223,472 $ 66,708 $ 50,031
$ 1,755,145 $ 1,741,636 $ 861,793
$ 1,755,145 $ 1,741,636 $ 861,793
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 52 MATRIX CONSULTING GROUP | 22

RECREATION

SVCS/AQUATICS
0001-25-257

RECREATION

SVCS/CONVENTION
CTR
0001-25-259

RECREATION

SVCS/PLUNGE
0001-26-260

RECREATION

SVCS/CITIES OF
SRVC
$ 226,872 $ - $ - $ -
$ 1,361 $ 1,248 $ 1,134 $ 241
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ 4,164 $ 5,692 $ 3,298 $ 621
$ 1,898 $ 1,740 $ 1,581 $ 337
$ - $ - $ - $ -
$ 1,324 $ 4,690 $ 786 $ 17
$ 855 $ 186 $ 1,153 $ 781
$ 225,795 $ 7,684 $ 318,100 $ 205
$ - $ - $ - $ -
$ - $ - $ - $ -
$ 420,619 $ 770,436 $ 435,142 $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ 14,487
$ - $ - $ - $ -
$ 882,889 $ 791,675 $ 761,194 $ 16,690
$ 882,889 $ 791,675 $ 761,194 $ 16,690
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 53 MATRIX CONSULTING GROUP | 23

DEVMT/ADMINISTRATION
0001-36-362

ECONOMIC

DEVMT/SPECIAL

PROJECT
0001-36-364

ECONOMIC

DEVMT/PUBLIC ART
$ - $ - $ -
$ 8,229 $ 3,205 $ 3,455
$ 43,702 $ - $ -
$ 88,095 $ 3,896 $ 1,948
$ - $ - $ -
$ 7,581 $ 13,781 $ 5,740
$ 4,166 $ 1,147 $ 3,158
$ 8,353 $ 3,341 $ 1,671
$ 14 $ 21,686 $ -
$ 2,268 $ 1,562 $ 1,227
$ 205 $ 1,127 $ -
$ 42,092 $ - $ -
$ 38,709 $ 15,484 $ 7,742
$ - $ - $ -
$ - $ - $ -
$ 40,288 $ 37,189 $ 15,495
$ 17,120 $ 7,782 $ 3,891
$ - $ 10,814 $ -
$ 73,379 $ 33,354 $ 95,027
$ 374,202 $ 154,370 $ 139,354
$ 374,202 $ 154,370 $ 139,354
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 54 MATRIX CONSULTING GROUP | 24

ECONOMIC

DEVMT/PROP-ASSET
MGMT
0001-37-371

INTERNAL

SERVCS/ADMINISTR
ATION
0001-38-255

TRANSPORTATION

OPERATION
0001-40-401

COMMUNITY CRISIS

RESP PRGM
$ - $ - $ - $ -
$ 2,224 $ 2,406 $ 290 $ 3,732
$ - $ - $ - $ -
$ 10,035 $ 3,896 $ - $ 3,896
$ - $ - $ - $ -
$ 2,617 $ 60 $ 1,000 $ 3,421
$ 1,440 $ 33 $ - $ -
$ 1,671 $ - $ - $ 3,341
$ - $ - $ - $ -
$ 1,264 $ - $ 446 $ 446
$ - $ - $ 10,142 $ -
$ - $ 37,488 $ - $ -
$ 7,742 $ - $ - $ 15,484
$ - $ - $ - $ -
$ - $ - $ - $ -
$ 6,198 $ - $ - $ -
$ 3,891 $ 7,782 $ - $ 7,782
$ - $ - $ - $ -
$ 16,677 $ 33,354 $ - $ 47,634
$ 53,759 $ 85,020 $ 11,878 $ 85,737
$ 53,759 $ 85,020 $ 11,878 $ 85,737
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 55 MATRIX CONSULTING GROUP | 25

STATE GAS
TAX
1003-0-0

TRANSPORTATION

OPERATION
1004-0-0
ASSET

SEIZURE
FUND
1005-0-0

LIBRARY
FUND
1006-0-0 OUTSIDE

FUNDED SVCS -
GRANTS
1007-0-0

EMERGENC

Y MED SERV
$ - $ 108,559 $ - $ - $ - $ -
$ 3,041 $ 6,618 $ - $ 481 $ 12,289 $ 372
$ - $ - $ - $ - $ - $ -
$ - $ 5,844 $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ 29,683 $ 15,270 $ - $ 2,925 $ 99,673 $ 943
$ 4,241 $ 4,245 $ - $ 671 $ 17,139 $ 519
$ - $ 5,012 $ - $ - $ - $ -
$ 40,744 $ 14,005 $ - $ 3,160 $ 127,050 $ -
$ 6,024 $ 3,198 $ 112 $ 1,525 $ 11,713 $ 446
$ 5,020 $ 30,325 $ - $ 3,483 $ 4,200 $ -
$ - $ 5,919 $ - $ - $ 1,973 $ -
$ - $ 23,226 $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ 42,419 $ - $ - $ - $ -
$ - $ 21,694 $ - $ - $ - $ -
$ - $ 11,673 $ - $ - $ - $ -
$ - $ 828 $ - $ 857 $ - $ -
$ - $ 21,421 $ - $ - $ - $ -
$ 88,752 $ 320,256 $ 112 $ 13,102 $ 274,038 $ 2,281
$ 88,752 $ 320,256 $ 112 $ 13,102 $ 274,038 $ 2,281
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 56 MATRIX CONSULTING GROUP | 26

D WASTE
1012-0-0 HILLTOP

LANDSCAPE

MAINT DIST
1015-0-0 MARINA

BAY LNDSCP & LIGHT
DIST
1017-0-0 CHEVRON

MODERNIZATN PROJ
& CIA
$ - $ - $ - $ -
$ 94 $ 12,912 $ 6,853 $ 6,759
$ - $ - $ - $ -
$ - $ 14,611 $ 6,624 $ -
$ - $ - $ - $ -
$ 238 $ 17,978 $ 12,118 $ 17,135
$ 131 $ 5,546 $ 3,909 $ 9,427
$ - $ 16,707 $ 11,695 $ -
$ - $ 14,643 $ 9,295 $ -
$ 335 $ 4,760 $ 3,718 $ 2,900
$ - $ 307 $ 307 $ -
$ - $ - $ - $ -
$ - $ 77,419 $ 54,193 $ -
$ - $ - $ - $ -
$ - $ 118,774 $ 93,323 $ -
$ - $ 12,396 $ 9,297 $ -
$ - $ 29,181 $ 13,229 $ -
$ 1,642 $ - $ - $ 5,108
$ - $ - $ - $ -
$ 2,439 $ 325,234 $ 224,561 $ 41,329
$ 2,439 $ 325,234 $ 224,561 $ 41,329
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 57 MATRIX CONSULTING GROUP | 27

CONTROL
1019-0-0 ROAD

MAINT & REHAB

ACCT (RMRA)
1050-0-0 CRPLANNING &

BUILDING
1051-0-0 CRENGINEERING
1054-0-0

ENGINEERING
GRANTS
$ - $ - $ - $ - $ -
$ - $ - $ 56,545 $ - $ -
$ 3,362 $ - $ - $ - $ -
$ - $ - $ 48,449 $ - $ -
$ - $ - $ - $ - $ -
$ 43,346 $ 21,293 $ 73,383 $ - $ 54,271
$ 13,070 $ - $ 37,539 $ - $ -
$ 21,719 $ - $ 45,108 $ - $ -
$ 36,321 $ 39,483 $ 9,544 $ - $ 100,630
$ 5,057 $ 446 $ 27,294 $ 2,529 $ 5,875
$ 33,803 $ 1,229 $ 528,469 $ 67,853 $ 2,254
$ 8,550 $ - $ - $ - $ -
$ 100,645 $ - $ 209,031 $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ 84,839 $ - $ -
$ 65,081 $ - $ 189,044 $ - $ -
$ 50,581 $ - $ 96,766 $ - $ -
$ 28,490 $ - $ 6,646 $ - $ -
$ 92,823 $ - $ 177,578 $ - $ -
$ 502,847 $ 62,452 $ 1,590,234 $ 70,382 $ 163,029
$ 502,847 $ 62,452 $ 1,590,234 $ 70,382 $ 163,029
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 58 MATRIX CONSULTING GROUP | 28

ENCROACHMENT
SVCS
1200-0-0 HOUSING

ADMINISTRATION
1201-0-0
CDBG
1203-0-0

NEIGHBORHOOD

STAB(NP)
$ - $ - $ 126,313 $ -
$ 5,768 $ 3,664 $ 47 $ 67
$ - $ 16,808 $ - $ -
$ 6,331 $ 5,844 $ - $ -
$ - $ - $ - $ -
$ 4,806 $ 637 $ 120 $ 171
$ 2,644 $ 125 $ 66 $ 94
$ 8,353 $ 5,012 $ - $ -
$ - $ 760 $ - $ -
$ 1,413 $ 2,120 $ - $ 149
$ 19,387 $ 8,708 $ - $ -
$ - $ 8,550 $ - $ -
$ 38,709 $ 23,226 $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ 71,279 $ 18,594 $ - $ -
$ 12,645 $ 11,673 $ - $ -
$ - $ - $ - $ -
$ 23,206 $ - $ - $ -
$ 194,541 $ 105,721 $ 126,547 $ 481
$ 194,541 $ 105,721 $ 126,547 $ 481
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 59 MATRIX CONSULTING GROUP | 29

STAB(CITY)
1208-0-0 CORSUCCESSOR HOUSING
AGENCY
1209-0-0 CAL-HOME

GRANT FUND
$ 1,026 $ - $ - $ -
$ 35,920 $ - $ - $ 6
$ - $ - $ - $ -
$ 64,719 $ - $ - $ -
$ - $ - $ - $ -
$ 53,664 $ - $ 615 $ 16
$ 20,188 $ - $ - $ 9
$ 30,072 $ - $ - $ -
$ 31,462 $ - $ 1,140 $ -
$ 10,189 $ 37 $ - $ -
$ 3,278 $ - $ 615 $ -
$ 11,181 $ - $ - $ -
$ 139,354 $ - $ - $ -
$ - $ - $ - $ -
$ 50,903 $ - $ - $ -
$ 266,521 $ - $ - $ -
$ 70,035 $ - $ - $ -
$ 680 $ - $ - $ -
$ - $ - $ - $ -
$ 789,192 $ 37 $ 2,370 $ 32
$ 789,192 $ 37 $ 2,370 $ 32
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 60 MATRIX CONSULTING GROUP | 30

LIEU FEE - DEVELOPER
1303-0-0 KIDS FIRST

INITIATIVE
1304-0-0 EMERGENCY

OPE & DISASTR RECVRY
1305-0-0 PUBLIC
ART
$ - $ - $ - $ -
$ 2,123 $ 14,617 $ 26 $ 355
$ - $ - $ - $ -
$ - $ 7,792 $ - $ -
$ - $ - $ - $ -
$ 5,381 $ 24,975 $ 65 $ 899
$ 2,960 $ 13,740 $ 36 $ 495
$ - $ 6,683 $ - $ -
$ - $ - $ - $ -
$ - $ 3,533 $ 74 $ 1,301
$ 808 $ - $ - $ -
$ - $ - $ - $ -
$ - $ 30,968 $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ 15,563 $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ 11,272 $ 117,870 $ 201 $ 3,050
$ 11,272 $ 117,870 $ 201 $ 3,050
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 61 MATRIX CONSULTING GROUP | 31

RESCUE PLAN ACT
1307-0-0

TRANSFORMATIVE

CLIMATE GRANT
1308-0-0 ENCAMPMENT

RESOLUTION FUND
$ - $ - $ -
$ 4,651 $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ 11,791 $ - $ -
$ 6,487 $ - $ -
$ - $ - $ -
$ - $ - $ -
$ 10,560 $ 4,760 $ 1,748
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ 33,489 $ 4,760 $ 1,748
$ 33,489 $ 4,760 $ 1,748
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 62 MATRIX CONSULTING GROUP | 32

FEE - POLICE
2116-0-0 IMPACT
FEE -

PARKS/OPEN
2117-0-0 IMPACT

FEE - LIBRARY
2120-0-0 IMPACT

FEE - WASTEWATER
$ - $ - $ - $ -
$ - $ - $ 49 $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ 123 $ -
$ - $ - $ 68 $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ 223 $ 112 $ 74
$ 7,140 $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ 7,140 $ 223 $ 351 $ 74
$ 7,140 $ 223 $ 351 $ 74
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 64 MATRIX CONSULTING GROUP | 34

TRIANGLE/EPA

PROGRAM
4001-0-0

PORT OF

RICHMOND
4003-0-0

WASTEWATER
4005-0-0
MARINA
4006-0-0

STORMWATER
$ - $ - $ - $ 4,785 $ -
$ - $ 9,341 $ 62,686 $ 271 $ 5,135
$ - $ - $ - $ - $ -
$ - $ 50,892 $ 29,558 $ - $ 13,584
$ - $ - $ - $ - $ -
$ - $ 53,598 $ 220,289 $ 4,597 $ 44,585
$ - $ 8,708 $ 73,134 $ 378 $ 6,497
$ - $ 5,012 $ 23,389 $ - $ 6,683
$ - $ 70,033 $ 161,967 $ 7,249 $ 60,772
$ 297 $ 9,519 $ 30,194 $ 892 $ 4,871
$ - $ 57,576 $ 33,557 $ 820 $ 19,554
$ - $ 25,650 $ 24,992 $ - $ -
$ - $ 23,226 $ 108,387 $ - $ 30,968
$ - $ - $ - $ - $ -
$ - $ 16,968 $ 76,355 $ - $ 8,484
$ - $ 52,684 $ 12,396 $ - $ -
$ - $ 10,116 $ 33,461 $ - $ 1,556
$ - $ 335 $ 805 $ - $ 1
$ - $ - $ - $ - $ -
$ 297 $ 393,658 $ 891,172 $ 18,992 $ 202,690
$ 297 $ 393,658 $ 891,172 $ 18,992 $ 202,690
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 65 MATRIX CONSULTING GROUP | 35

CABLE TELEVIS
4201-0-0 RHACAPITAL FUND4404-0-0 RHANEVIN PLAZA
4405-0-0 RHANYSTROM

VILLAGE
$ - $ - $ - $ -
$ 9,078 $ 1,382 $ 5 $ 5,722
$ - $ - $ - $ -
$ 9,740 $ - $ - $ 3,896
$ - $ - $ - $ -
$ 13,377 $ 3,503 $ 13 $ 8,466
$ 4,353 $ 1,927 $ 7 $ 4,657
$ 10,024 $ - $ - $ 3,341
$ 10,133 $ - $ - $ -
$ 1,599 $ 8,627 $ 74 $ 21,865
$ 1,742 $ - $ - $ -
$ - $ - $ - $ -
$ 46,451 $ - $ - $ 15,484
$ - $ - $ - $ -
$ 16,968 $ - $ - $ 16,968
$ 27,892 $ - $ - $ 30,991
$ 19,454 $ - $ - $ 7,782
$ - $ - $ 136 $ 271
$ - $ - $ - $ -
$ 170,811 $ 15,438 $ 236 $ 119,442
$ 170,811 $ 15,438 $ 236 $ 119,442
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 66 MATRIX CONSULTING GROUP | 36

COST CNTR
4502-0-0 RHAHOUSING

CORPORATION
5001-0-0

INSURANCE

RESERVES
5003-0-0

EQUIPMENT

SERVICES
5008-0-0

COMPENSATED

ABSENCES
$ - $ - $ - $ - $ -
$ 4,114 $ 17 $ 7,588 $ 465 $ 6,888
$ - $ - $ - $ - $ -
$ 30,106 $ - $ 4,675 $ - $ -
$ - $ - $ - $ - $ -
$ 1,370 $ 42 $ 17,980 $ 1,456 $ 17,461
$ 754 $ 23 $ 6,595 $ 649 $ 9,606
$ 5,012 $ - $ 5,012 $ - $ -
$ - $ - $ 11,109 $ 513 $ -
$ 10,709 $ 74 $ 7,734 $ 4,797 $ -
$ - $ - $ 10,040 $ 615 $ -
$ 14,469 $ - $ - $ - $ -
$ 23,226 $ - $ 23,226 $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ 21,694 $ - $ -
$ 11,673 $ - $ 9,338 $ - $ -
$ 4,273 $ - $ 23 $ - $ -
$ 21,421 $ - $ - $ - $ -
$ 127,126 $ 156 $ 125,015 $ 8,495 $ 33,954
$ 127,126 $ 156 $ 125,015 $ 8,495 $ 33,954
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 67 MATRIX CONSULTING GROUP | 37

COMMISSION ON
AGING
6005-0-0
SEAVER

GALLERY TRUST
FUND
6006-0-0
POLICE

GENERAL TRUST
6007-0-0

SENIOR TRUST

DEPOSIT
6047-0-0
CERTBT

PLAN FUND
$ - $ - $ - $ - $ -
$ 59 $ - $ - $ 98 $ 1,050
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 208 $ 523 $ 516 $ 575 $ 2,662
$ 82 $ - $ - $ 137 $ 1,464
$ - $ - $ - $ - $ -
$ 110 $ 969 $ 956 $ 605 $ -
$ 260 $ - $ 521 $ 446 $ -
$ 4,713 $ 205 $ 2,459 $ 19,670 $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 5,431 $ 1,697 $ 4,451 $ 21,532 $ 5,176
$ 5,431 $ 1,697 $ 4,451 $ 21,532 $ 5,176
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 68 MATRIX CONSULTING GROUP | 38

OPEB PLAN
FUND
6050-0-0

GENERAL

PENSION
FUND
6051-0-0

POLICE &
FIRE

PENSION
6058-0-0
MARINA

WESTSHORE
DEB
6059-0-0

COUNTRY

CLUB VISTA
6101-0-0 SAPROPERTY

TAX TRUST
FUND
$ - $ - $ - $ - $ - $ -
$ 23,354 $ 646 $ 1,762 $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ 59,204 $ 1,638 $ 4,466 $ 1,946 $ 5,238 $ -
$ 32,570 $ 901 $ 2,457 $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ 3,608 $ 9,713 $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ 307 $ 307 $ -
$ - $ - $ - $ - $ - $ 4,604
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ 115,129 $ 3,185 $ 8,685 $ 5,861 $ 15,259 $ 4,604
$ 115,129 $ 3,185 $ 8,685 $ 5,861 $ 15,259 $ 4,604
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 69 MATRIX CONSULTING GROUP | 39

PROJECT FUNDS
6403-0-0 SADS LOANS

PAYABLE
6404-0-0 SA-DS
2021A NONTAXABLE BONDS
6999-0-0

PAYROLL

LIABILITIES
FUND
$ - $ - $ - $ - $ -
$ 706 $ 136 $ 1,643 $ - $ -
$ - $ - $ - $ - $ -
$ 253 $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 1,398 $ 3,771 $ 4,164 $ - $ 819
$ 769 $ 189 $ 2,291 $ - $ -
$ 3,341 $ - $ - $ - $ -
$ - $ 6,354 $ - $ - $ 1,518
$ 5,875 $ 707 $ - $ 37 $ 17,886
$ - $ 7,479 $ - $ - $ 13,216
$ - $ - $ - $ - $ -
$ 15,484 $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 506 $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 28,333 $ 18,636 $ 8,097 $ 37 $ 33,438
$ 28,333 $ 18,636 $ 8,097 $ 37 $ 33,438
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 70 MATRIX CONSULTING GROUP | 40

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
Fixed Assets
0001 13 131 City Manager Administration
0001 14 141 City Clerk
0001 15 151 City Attorney
0001 17 171 Finance Administration
0001 17 172 General Accounting
0001 17 173 Budget
0001 17 174 Payroll
0001 17 175 Treasury
0001 17 176 Accounts Payable
0001 17 177 Revenue Collection
0001 17 178 Purchasing
0001 18 181 Human Resources
0001 23 232 Facility Maintenance
0001 23 235 Equipment Maintenance
0001 26 261 IT Administration
0001 26 262 IT Telecommunications
0001 26 263 IT MailRoom & Duplication
0001 91 907/908 Non-Departmental
Total Allocated
Direct Bill Adjustments
Proposed Costs
0-0-0 OTHER Subtotal
Direct
Billed Unallocated Total
$ 434,076 $ 2,193,831 $- $ - $ 2,193,831
$ - $ 1,262,392 $- $ 729,268 $ 1,991,660
$ - $ 517,701 $- $ 717,190 $ 1,234,891
$ - $ 1,926,873 $- $ 1,943,516 $ 3,870,389
$ - $ - $- $ - $ -
$ - $ 2,128,233 $- $ - $ 2,128,233
$ - $ 906,996 $- $ - $ 906,996
$ - $ 985,699 $- $ - $ 985,699
$ - $ 881,492 $- $ - $ 881,492
$ - $ 417,397 $- $ - $ 417,397
$ 533,419 $ 2,519,910 $- $ 633,948 $ 3,153,857
$ - $ 675,447 $- $ - $ 675,447
$ - $ 4,567,718 $- $ - $ 4,567,718
$ - $ 6,387,273 $- $ 6,452,989 $12,840,262
$ 59,387 $ 4,437,071 $- $ - $ 4,437,071
$ - $ 3,120,776 $- $ - $ 3,120,776
$ - $ 2,135,768 $- $ - $ 2,135,768
$ - $ 166,582 $- $ - $ 166,582
$ 16,293 $ 9,893,384 $- $ 595,557 $10,488,941
$ 1,043,174 $45,124,543 $- $11,072,467 $56,197,010
$ -
$ 1,043,174 $45,124,543 $- $11,072,467 $56,197,010
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 71 MATRIX CONSULTING GROUP | 41
The Summary of Functions and Allocation Bases provided on the following pages shows a recap of the allocation methodology applied to each Central Service department. For example, if the Building Maintenance function of the Facilities Management Department allocates by square footage, then the basis for the allocation of that function shown on this schedule would be square footage, and the source would potentially be blueprints of the building or square footage records.

SUMMARY OF FUNCTIONS AND ALLOCATION BASES
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 72 MATRIX CONSULTING GROUP | 42

SUMMARY OF FUNCTIONS AND ALLOCATION BASES
CS DEPARTMENT FUNCTION SUPPORT % ALLOCATION BASIS SOURCE -- Fixed Assets
Building Depreciation 68% Bldg Depreciation Per Fund / Dept Depreciation Listing Equipment Depreciation 32% Equipment Depreciation per Fund / Dept Depreciation Listing 0001-13-131 City Manager Administration
Management Support 33% FTE per Fund / Dept Staffing Report Administrative Support 33% Expenditures per Fund / Dept Actual Expenditures General Government Support 33% Not Allocated -
0001-14-141 City Clerk
Council Support 50% # of Agenda Items City Clerk Office - Agenda Public Records Request 25% Not Allocated -
Subpoenas 15% Not Allocated -
Public Support 10% Not Allocated -
0001-15-151 City Attorney
General Legal Support 28% # of FTE Staffing Report
Legal Advice 28% # of RLOs City Attorney Mail Attachment Litigation 44% Not Allocated -
0001-17-171 Finance Administration
Finance Administration 100% # of FTE per Finance Division Staffing Report 0001-17-172 General Accounting
Accounting - Exp. Support 80% Expenditures per Fund / Dept Actual Expenditures Accounting - Rev. Support 20% Revenue per Fund / Dept FY2024-25 AR Report 0001-17-173 Budget
Budget Oversight & Management 100% Expenditures per Fund / Dept Actual Expenditures 0001-17-174 Payroll
Payroll Processing 100% Total Employee Count per Dept Staffing Report 0001-17-175 Treasury
Treasury Management 100% Revenue per Fund / Dept Revenue Report 0001-17-176 Accounts Payable
Accounts Payable Support 100% # of AP Invoices per Fund / Dept AP Invoice Report 0001-17-177 Revenue Collection
Revenue Oversight 40% # of AR Transactions per Dept Revenue Report Cashiering Support 40% # of CR Transactions per Dept Cashiering Transaction Report Business License Support 20% Not Allocated -
0001-17-178 Purchasing
Procurement & Contracting Support 100% # of POs per Fund / Dept Purchase Orders Report 0001-18-181 Human Resources
Employee Support 100% Total Employee Count per Dept Staffing Report FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 73 MATRIX CONSULTING GROUP | 43
CS DEPARTMENT FUNCTION SUPPORT % ALLOCATION BASIS SOURCE 0001-23-232 Facility Maintenance
Citywide Facility Maint. And Custodial Services 52% Sq. Ft. per Bldg per Dept Facilities Sq Ft Occupants Report Electrical & Streetlights / Traffic Signal Maint. 48% Not Allocated - 0001-23-235 Equipment Maintenance
Fleet Maintenance 100% # of Vehicles per Fund / Dept Equipment Log 0001-26-261 IT Administration
IT Support 100% # of IT Units per Fund / Dept IT Inventory Report 0001-26-262 IT Telecommunications
Telecommunications Support 100% FTE per Fund / Dept Staffing Report 0001-26-263 IT MailRoom & Duplication
Mailroom & Duplication Support 100% Mailroom & Duplication Support Charges per Fund / Dept Actual Expenditures 0001-91-907/908 Non-Departmental
Compensated Leave & Retiree Benefits 56% GF FTE per Dept Staffing Report Citywide Support Services 0% Expenditures per Fund / Dept Actual Expenditures Civic Center Rent Allocation 33% GF Civic Center Sq. Ft. Bldg Maint. Report Civic Center Plaza Security Allocation 7% Civic Center Plaza FTE Staffing Report Non-Allocable City Services 4% Not Allocated -
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 74 MATRIX CONSULTING GROUP | 44
The following page provides a list of all the departments included as Central Services, including their fund, department, and/or division number, along with expenditure totals per department, a subtotal of disallowed costs and cost adjustments, and a total of all expenditures allocated through the plan.

CENTRAL SERVICE DEPARTMENTS (PROVIDERS)
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 75 MATRIX CONSULTING GROUP | 45

CENTRAL SERVICES DEPARTMENTS (PROVIDERS)
Fund Dept Div Name
Functional
Expenditures Disallowed Costs Cost Adjustments Total $
Fixed Assets $ - $ - $ 2,290,634 $ 2,290,634
0001 13 131 City Manager Administration $ 1,186,319 $ - $ 179,572 $ 1,365,891 0001 14 141 City Clerk $ 1,177,508 $ (52,084) $ 70,119 $ 1,195,542 0001 15 151 City Attorney $ 3,104,157 $ - $ 317,531 $ 3,421,688 0001 17 171 Finance Administration $ 1,767,234 $ - $ 171,593 $ 1,938,827 0001 17 172 General Accounting $ 1,061,426 $ - $ 294,474 $ 1,355,900 0001 17 173 Budget $ 515,931 $ (80,000) $ 134,243 $ 570,174 0001 17 174 Payroll $ 563,123 $ - $ 28,016 $ 591,139
0001 17 175 Treasury $ 356,687 $ - $ 145,146 $ 501,833
0001 17 176 Accounts Payable $ 325,940 $ - $ 43,839 $ 369,779 0001 17 177 Revenue Collection $ 1,498,650 $ - $ 271,654 $ 1,770,304 0001 17 178 Purchasing $ 371,301 $ - $ 57,846 $ 429,147 0001 18 181 Human Resources $ 3,696,526 $ - $ 183,390 $ 3,879,916 0001 23 232 Facility Maintenance $ 12,402,470 $ (1,244,993) $ 462,034 $ 11,619,511 0001 23 235 Equipment Maintenance $ 3,664,871 $ (43,903) $ 312,442 $ 3,933,410 0001 26 261 IT Administration $ 2,633,003 $ (227,425) $ 205,680 $ 2,611,258 0001 26 262 IT Telecommunications $ 2,427,215 $ (317,766) $ 203,187 $ 2,312,636 0001 26 263 IT MailRoom & Duplication $ 156,438 $ (3,412) $ - $ 153,026 0001 91 907/908 Non-Departmental $ 48,999,619 $ (33,456,866) $ 343,643 $ 15,886,396 TOTAL ALLOCATED EXPENDITURES $ 56,197,010
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 76 MATRIX CONSULTING GROUP | 46
The following page provides a list of all the departments included as Receiving departments, including their fund, department, and/or division number.

GRANTEE DEPARTMENTS (RECEIVERS)
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 77 MATRIX CONSULTING GROUP | 47

GRANTEE DEPARTMENTS (RECEIVERS)

FUND DEPT DIV NAME
0001 10 101 DIVISION OF THE MAYOR
0001 10 105 CITY COUNCIL/CITY COUNCIL
0001 12 121 COMMISSIONS/POLICE
0001 13 132 CITY MANAGER/SPECIAL PROJECTS
0001 25 255 TRANSPORTATION OPERATION
0001 16 161 GF- PLN/PLNING ADMN DIV
0001 16 163 PLANNING&BLDGING SVCS/BUILDING
0001 19 191 POLICE/ADMINISTRATION
0001 19 192 PATROL/CIB
0001 19 193 POLICE/CRIME PREVENTION
0001 19 194 POLICE/COPS GRANT
0001 19 196 POLICE/REGULATORY
0001 19 197 POLICE/COMMUNICATIONS
0001 19 199 POLICE/PARKING ENFORCEMENT
0001 20 201 FIRE/ADMINISTRATION
0001 20 202 FIRE/SUPPRESSION
0001 20 203 FIRE/PREVENTION
0001 20 204 FIRE/SUPPORT
0001 20 205 FIRE/TRAINING
0001 20 206 FIRE/OFF OF EMERGENCY SERVICES
0001 21 211 OFFICE OF N-HOOD SFTY/ADMIN
0001 21 212 OFF OF N-HOOD SFTY/GRANT ADM
0001 23 231 INFR&MAINT/ADMINISTRATION
0001 23 233 INFR&MAINT/PRKS & LNDSKPING
0001 23 234 INFR&MAINT/STREETS
0001 23 237 INFR&MAINT/ABATEMENT SERVICES
0001 23 239 INFR&MAINT/PROPRTY-ASSETS MNGT
0001 24 241 LIBRARY&CULTURAL SVCS/ADMIN
0001 24 242 LIBRARY & CULT SVCS/LIB SVCS
0001 24 243 LIBRARY & CULT SVCS/LEAP
0001 25 251 RECREATION SVCS/ADMINISTRATION
0001 25 253 RECREATION SVCS/C&N-HOOD CTRS
0001 25 254 RECREATION SVCS/SP PRGRMS
0001 25 256 RECREATION SVCS/AQUATICS
0001 25 257 RECREATION SVCS/CONVENTION CTR
0001 25 259 RECREATION SVCS/PLUNGE
0001 26 260 RECREATION SVCS/CITIES OF SRVC
0001 36 361 ECONOMIC DEVMT/ADMINISTRATION
0001 36 362 ECONOMIC DEVMT/SPECIAL PROJECT
0001 36 364 ECONOMIC DEVMT/PUBLIC ART
0001 36 369 ECONOMIC DEVMT/PROP-ASSET MGMT
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 78 MATRIX CONSULTING GROUP | 48

GRANTEE DEPARTMENTS (RECEIVERS)

FUND DEPT DIV NAME
0001 37 371 INTERNAL SERVCS/ADMINISTRATION
0001 38 255 TRANSPORTATION OPERATION
0001 40 401 COMMUNITY CRISIS RESP PRGM
0001 91 910 NON-DEPARTMENTAL/CITY FESTIVAL
1001 - - SECURED PENSION OVERRIDE
1002 - - STATE GAS TAX
1003 - - TRANSPORTATION OPERATION
1004 - - ASSET SEIZURE FUND
1005 - - LIBRARY FUND
1006 - - OUTSIDE FUNDED SVCS - GRANTS
1007 - - EMERGENCY MED SERV
1010 - - N.RICHMOND WASTE
1012 - - HILLTOP LANDSCAPE MAINT DIST
1013 - - HAZMAT FUND
1015 - - MARINA BAY LNDSCP & LIGHT DIST
1017 - - CHEVRON MODERNIZATN PROJ & CIA
1018 - - RENT CONTROL
1019 - - ROAD MAINT & REHAB ACCT (RMRA)
1050 - - CR-PLANNING & BUILDING
1051 - - CR-ENGINEERING
1054 - - ENGINEERING GRANTS
1055 - - ENCROACHMENT SVCS
1200 - - HOUSING ADMINISTRATION
1201 - - CDBG
1202 - - HOME PROGRAM
1203 - - NEIGHBORHOOD STAB(NP)
1205 - - EMPLOYMENT & TRAINING
1207 - - COR-NEIGHBORHOOD STAB(CITY)
1208 - - COR-SUCCESSOR HOUSING AGENCY
1209 - - CAL-HOME GRANT FUND
1302 - - HOUSNG IN LIEU FEE - DEVELOPER
1303 - - KIDS FIRST INITIATIVE
1304 - - EMERGENCY OPE & DISASTR RECVRY
1305 - - PUBLIC ART
1306 - - AMERICAN RESCUE PLAN ACT
1307 - - TRANSFORMATIVE CLIMATE GRANT
1308 - - ENCAMPMENT RESOLUTION FUND
2001 - - GENERAL CAPITAL FUND
2002 - - MEASURE J
2110 - - IMPACT FEE - PARKS
2111 - - IMPACT FEE - TRAFFIC
2113 - - IMPACT FEE - FIRE
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 79 MATRIX CONSULTING GROUP | 49

GRANTEE DEPARTMENTS (RECEIVERS)

FUND DEPT DIV NAME
2114 - - IMPACT FEE - POLICE
2115 - - IMPACT FEE - COMM/AQUATC
2116 - - IMPACT FEE - PARKS/OPEN
2117 - - IMPACT FEE - LIBRARY
2119 - - IMPACT FEE - STORM DRAINAGE
2120 - - IMPACT FEE - WASTEWATER
2125 - - IRON TRIANGLE/EPA PROGRAM
3001 - - DS - 2005 TAXABLE POB
3002 - - DS - 99A PENSION OBLIG BOND
3005 - - DS - 07 REFNDING&CVC CTR
4001 - - PORT OF RICHMOND
4003 - - WASTEWATER
4005 - - MARINA
4006 - - STORMWATER
4008 - - KCRT - CABLE TELEVIS
4101 - - RHA-HSNG CHOICE VOUCHER-SEC 8
4201 - - RHA-CAPITAL FUND
4401 - - RHA-HACIENDA
4404 - - RHA-NEVIN PLAZA
4405 - - RHA-NYSTROM VILLAGE
4406 - - RHA-RICHMOND VILLAGE ONE
4407 - - RHA-RICHMOND VILLAGE TWO
4408 - - RHA-RICHMOND VILLAGE THREE
4501 - - RHA-CENTRAL OFFICE COST CNTR
4502 - - RHA-HOUSING CORPORATION
5001 - - INSURANCE RESERVES
5003 - - EQUIPMENT SERVICES
5008 - - COMPENSATED ABSENCES
6004 - - COMMISSION ON AGING
6005 - - SEAVER GALLERY TRUST FUND
6006 - - POLICE GENERAL TRUST
6007 - - SENIOR TRUST DEPOSIT
6047 - - CERTBT PLAN FUND
6048 - - OPEB PLAN FUND
6049 - - PT MOLATE PRIVATE-PURPOSE TRST
6050 - - GENERAL PENSION FUND
6051 - - POLICE & FIRE PENSION
6052 - - GARFIELD PENSION FUND
6058 - - MARINA WESTSHORE DEB
6059 - - COUNTRY CLUB VISTA
6101 - - SA-PROPERTY TAX TRUST FUND
6102 - - SA-ADMINISTRATION
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 80 MATRIX CONSULTING GROUP | 50

GRANTEE DEPARTMENTS (RECEIVERS)

FUND DEPT DIV NAME
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 -1/3 HSING
6307 - - SA-DS 2004B TARB - HOUSING
6309 - - SA-DS 2007B 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 - - SUCCESSOR AGENCY - GLTDAG
6999 - - PAYROLL LIABILITIES FUND
9102 - - CITY OF RICHMOND - GFAAG
- - - OTHER
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 81 MATRIX CONSULTING GROUP | 51
The following points highlight the information included for each Central Service department for the Cost Allocation Plan:
• Departmental narrative: This describes the overall services provided by each Central Service department, the different functions associated with the department, and the allocation bases used to allocate costs to Receiving departments. • Costs to be allocated: This details the total functional cost associated with a department as well as any cost adjustments and incoming costs from other Central Service departments.
• Departmental expense detail: This provides a detailed breakout of the expenditures associated with each Central Service department (including personnel and non-personnel expenses), any cost adjustments, disallowed costs, incoming costs, and any unallocated costs. • Allocation detail: This details the allocation metric(s) used to determine the percentage of support and ultimate cost allocated to Receiving departments and accounts for any direct bills for services paid for by departments to the Central Service department. • Allocation summary: This summarizes the total costs allocated to departments by Central Service functional areas.

The following pages provide the detailed information outlined above for each Central Service department.

COST ALLOCATION PLAN
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 82 MATRIX CONSULTING GROUP | 52
1 FIXED ASSETS
Fixed assets relate to the costs associated with the depreciation of physical assets such as buildings and equipment. These costs are allocated to Receiving Departments as follows:
• Building Depreciation – represents costs associated with general fund owned buildings. These costs are allocated based on the total building depreciation associated with each fund/department. • Equipment Depreciation – represents costs associated with general fund owned equipment. These costs are allocated based on the total equipment depreciation per fund/department.

The chart on the following page illustrates the functions and measures used to allocate fixed assets costs. The top tier shows the fixed assets, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 83 MATRIX CONSULTING GROUP | 53
Fixed Assets
Building Depreciation
Bldg Depreciation per Fund /
Dept
Equipment Depreciation
Equipment Depreciation per
Fund / Dept
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 84 MATRIX CONSULTING GROUP | 54

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ - $ -
Total Disallowed Costs $ - $ -
Incoming Costs
Total Incoming Costs $ - $ - $ -
Bldg Depreciation $ 1,566,325
Equipment Depreciation $ 724,309
Total Cost Adjustments $ 2,290,634 $ 2,290,634
Total Costs to be Allocated $ 2,290,634 $ - $ 2,290,634 -- Fixed Assets
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 85 MATRIX CONSULTING GROUP | 55
-- Fixed Assets
Distribution Percentage 0.00% 0.00%
Personnel
Subtotal Personnel Cost $ - $ - $ -
Operating Services & Supplies
Subtotal Operating Cost $ - $ - $ -
FUNCTIONAL EXPENDITURES $ - $ - $ -
Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Bldg Depreciation $1,566,325 P $ 1,566,325
Equipment Depreciation $ 724,309 P $ 724,309
Subtotal Cost Adjustments $2,290,634 $ 1,566,325 $ 724,309 FUNCTIONAL COST $ 2,290,633.65 $ 1,566,324.75 $ 724,308.90 First Allocation
Incoming - All Others $ - $ - $ -
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ - $ -
Subtotal of First Allocation $ 2,290,633.65 $ 1,566,324.75 $ 724,308.90 Second Allocation
Incoming - All Others $ - $ - $ -
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ - $ -
Subtotal of Second Allocation $ - $ - $ -
TOTAL ALLOCATED $2,290,634 $ 1,566,325 $ 724,309

EXPENSE DETAIL
S
p
re Building Depreciation Equipment Depreciation Expense Type Expense ($) FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 86 MATRIX CONSULTING GROUP | 56
-- Fixed Assets
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Building Depreciation .
.
0001-23-232 Facility Maintenance 20,329.17 1.298% $ 20,329 $ 20,329 $ - $ 20,329 0001-23-235 Equipment Maintenance 1,360.11 0.087% $ 1,360 $ 1,360 $ - $ 1,360 0001-26-261 IT Administration 265.01 0.017% $ 265 $ 265 $ - $ 265 0001-19-191 POLICE/ADMINISTRATION 201,858.26 12.887% $ 201,858 $ 201,858 $ - $ 201,858 0001-20-202 FIRE/SUPPRESSION 69,970.82 4.467% $ 69,971 $ 69,971 $ - $ 69,971 0001-20-206 FIRE/OFF OF EMERGENCY SERVICES 22,383.86 1.429% $ 22,384 $ 22,384 $ - $ 22,384 0001-23-233 INFR&MAINT/PRKS & LNDSKPING 16,067.64 1.026% $ 16,068 $ 16,068 $ - $ 16,068 0001-23-234 INFR&MAINT/STREETS 1,109.57 0.071% $ 1,110 $ 1,110 $ - $ 1,110 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN 34,307.93 2.190% $ 34,308 $ 34,308 $ - $ 34,308 0001-25-251 RECREATION SVCS/ADMINISTRATION 11,030.47 0.704% $ 11,030 $ 11,030 $ - $ 11,030 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS 286,732.93 18.306% $ 286,733 $ 286,733 $ - $ 286,733 0001-25-256 RECREATION SVCS/AQUATICS 226,150.58 14.438% $ 226,151 $ 226,151 $ - $ 226,151 1003-0-0 TRANSPORTATION OPERATION 108,558.55 6.931% $ 108,559 $ 108,559 $ - $ 108,559 1201-0-0 CDBG 126,313.37 8.064% $ 126,313 $ 126,313 $ - $ 126,313 1205-0-0 EMPLOYMENT & TRAINING 1,025.60 0.065% $ 1,026 $ 1,026 $ - $ 1,026 4005-0-0 MARINA 4,784.97 0.305% $ 4,785 $ 4,785 $ - $ 4,785 0-0-0 OTHER 434,075.91 27.713% $ 434,076 $ 434,076 $ - $ 434,076 Total 1,566,324.75 100.000% $ 1,566,325 $ - $ 1,566,325 $ - $ 1,566,325 .

Allocation Basis: Bldg Depreciation Per Fund / Dept
.

Source of Allocation: Depreciation Listing

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 87 MATRIX CONSULTING GROUP | 57
-- Fixed Assets
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Equipment Depreciation .
.
0001-14-141 City Clerk 13,687.33 1.890% $ 13,687 $ 13,687 $ - $ 13,687 0001-23-232 Facility Maintenance 3,816.60 0.527% $ 3,817 $ 3,817 $ - $ 3,817 0001-26-261 IT Administration 57,344.91 7.917% $ 57,345 $ 57,345 $ - $ 57,345 0001-25-255 TRANSPORTATION OPERATION 27,612.76 3.812% $ 27,613 $ 27,613 $ - $ 27,613 0001-19-191 POLICE/ADMINISTRATION 450,216.74 62.158% $ 450,217 $ 450,217 $ - $ 450,217 0001-20-202 FIRE/SUPPRESSION 82,928.82 11.449% $ 82,929 $ 82,929 $ - $ 82,929 0001-20-206 FIRE/OFF OF EMERGENCY SERVICES 116.35 0.016% $ 116 $ 116 $ - $ 116 0001-23-231 INFR&MAINT/ADMINISTRATION 50,000.00 6.903% $ 50,000 $ 50,000 $ - $ 50,000 0001-23-233 INFR&MAINT/PRKS & LNDSKPING 8,672.16 1.197% $ 8,672 $ 8,672 $ - $ 8,672 0001-23-234 INFR&MAINT/STREETS 2,154.09 0.297% $ 2,154 $ 2,154 $ - $ 2,154 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN 15,270.28 2.108% $ 15,270 $ 15,270 $ - $ 15,270 0001-25-251 RECREATION SVCS/ADMINISTRATION 11,767.63 1.625% $ 11,768 $ 11,768 $ - $ 11,768 0001-25-256 RECREATION SVCS/AQUATICS 721.23 0.100% $ 721 $ 721 $ - $ 721 Total 724,308.90 100.000% $ 724,309 $ - $ 724,309 $ - $ 724,309 .

Allocation Basis: Equipment Depreciation per Fund / Dept .

Source of Allocation: Depreciation Listing
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 88 MATRIX CONSULTING GROUP | 58

ALLOCATION SUMMARY
0001-14-141 City Clerk $ - $ 13,687 $ 13,687
0001-23-232 Facility Maintenance $ 20,329 $ 3,817 $ 24,146 0001-23-235 Equipment Maintenance $ 1,360 $ - $ 1,360
0001-26-261 IT Administration $ 265 $ 57,345 $ 57,610
0001-25-255 TRANSPORTATION OPERATION $ - $ 27,613 $ 27,613 0001-19-191 POLICE/ADMINISTRATION $ 201,858 $ 450,217 $ 652,075 0001-20-202 FIRE/SUPPRESSION $ 69,971 $ 82,929 $ 152,900 0001-20-206 FIRE/OFF OF EMERGENCY SERVICES $ 22,384 $ 116 $ 22,500 0001-23-231 INFR&MAINT/ADMINISTRATION $ - $ 50,000 $ 50,000 0001-23-233 INFR&MAINT/PRKS & LNDSKPING $ 16,068 $ 8,672 $ 24,740 0001-23-234 INFR&MAINT/STREETS $ 1,110 $ 2,154 $ 3,264
0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN $ 34,308 $ 15,270 $ 49,578 0001-25-251 RECREATION SVCS/ADMINISTRATION $ 11,030 $ 11,768 $ 22,798 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS $ 286,733 $ - $ 286,733 0001-25-256 RECREATION SVCS/AQUATICS $ 226,151 $ 721 $ 226,872 1003-0-0 TRANSPORTATION OPERATION $ 108,559 $ - $ 108,559 1201-0-0 CDBG $ 126,313 $ - $ 126,313
1205-0-0 EMPLOYMENT & TRAINING $ 1,026 $ - $ 1,026
4005-0-0 MARINA $ 4,785 $ - $ 4,785
0-0-0 OTHER $ 434,076 $ - $ 434,076
Total $ 1,566,325 $ 724,309 $2,290,634
-- Fixed Assets Building Depreciation Equipment Depreciation Total FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 89 MATRIX CONSULTING GROUP | 59
2 CITY MANAGER ADMINISTRATION
The City Manager Administration Department implements City Council directives by working with and supporting different city departments.

City Manager costs are allocated to the receiving department as follows:
• Management Support – represents the support associated with overseeing city staff. The costs are allocated based on the full-time equivalent (FTE) per fund and department.
• Administrative Support – represents the support associated with overseeing the city’s budget, operating and capital projects. The costs are allocated based on the expenditures per fund and department. • General Government Support – represents the support associated with fulfilling general governmental duties such as council priorities, community goals, and intergovernmental affairs. These costs have not been allocated in accordance with OMB guidelines.

The chart on the following page illustrates the functions and measures used to allocate City Manager Administration costs. The top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 90 MATRIX CONSULTING GROUP | 60

CITY MANAGER ADMINISTRATION
Management Support
FTE per Fund / Department
Administrative Support
Expenditures per Fund /
Department
General Government Support
Not Allocated
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 91 MATRIX CONSULTING GROUP | 61

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 1,186,319 $ 1,186,319
Total Disallowed Costs $ - $ -
Incoming Costs
0001-13-131 City Manager Administration $ 4,567 $ 4,567 0001-14-141 City Clerk $ 18,690 $ 18,690
0001-15-151 City Attorney $ 68,925 $ 68,925
0001-17-172 General Accounting $ 7,232 $ 7,232
0001-17-173 Budget $ 3,904 $ 3,904
0001-17-174 Payroll $ 3,683 $ 3,683
0001-17-175 Treasury $ 1 $ 1
0001-17-176 Accounts Payable $ 1,643 $ 1,643
0001-17-177 Revenue Collection $ 78 $ 78
0001-17-178 Purchasing $ 2,947 $ 2,947
0001-18-181 Human Resources $ 17,718 $ 17,718
0001-23-235 Equipment Maintenance $ 7,795 $ 7,795
0001-26-261 IT Administration $ 17,626 $ 17,626
0001-26-262 IT Telecommunications $ 11,113 $ 11,113
0001-26-263 IT MailRoom & Duplication $ 9 $ 9
0001-91-907/908 Non-Departmental $ 655,980 $ 655,980
Total Incoming Costs $ - $ 821,912 $ 821,912
Cost Pool - Admin Charges $ 179,572
Total Cost Adjustments $ 179,572 $ 179,572
Total Costs to be Allocated $ 1,365,891 $ 821,912 $ 2,187,803 0001-13-131 City Manager Administration
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 92 MATRIX CONSULTING GROUP | 62
0001-13-131 City Manager Administration
Distribution Percentage 33.33% 33.33% 33.33%
Personnel
Salaries and Benefits $1,116,418 S $ 372,139 $ 372,139 $ 372,139 Subtotal Personnel Cost $1,116,418 $ 372,139 $ 372,139 $ 372,139 Operating Services & Supplies
Professional Services $ 82,278 S $ 27,426 $ 27,426 $ 27,426 Services & Supplies $ 67,487 S $ 22,496 $ 22,496 $ 22,496 Utilities $ 174 S $ 58 $ 58 $ 58
Cost Pool $ 99,534 S $ 33,178 $ 33,178 $ 33,178
Cost Pool - Admin Charges $ (179,572) S $ (59,857) $ (59,857) $ (59,857) Subtotal Operating Cost $ 69,901 $ 23,300 $ 23,300 $ 23,300 FUNCTIONAL EXPENDITURES $ 1,186,318.70 $ 395,439.57 $ 395,439.57 $ 395,439.57 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ -
Cost Adjustments
Cost Pool - Admin Charges $ 179,572 S $ 59,857 $ 59,857 $ 59,857 Subtotal Cost Adjustments $ 179,572 $ 59,857 $ 59,857 $ 59,857 FUNCTIONAL COST $ 1,365,890.70 $ 455,296.90 $ 455,296.90 $ 455,296.90 First Allocation
Incoming - All Others $ - $ - $ - $ -
Reallocate Admin Costs $ - $ - $ - $ -
Unallocated Costs $ (455,297) $ - $ - $ (455,297)
Subtotal of First Allocation $ 910,593.80 $ 455,296.90 $ 455,296.90 $ - Second Allocation
Incoming - All Others $ 821,912 $ 273,971 $ 273,971 $ 273,971 Reallocate Admin Costs $ - $ - $ - $ -
Unallocated Costs $ (273,971) $ - $ - $ (273,971)
Subtotal of Second Allocation $ 547,941.28 $ 273,970.64 $ 273,970.64 $ - TOTAL ALLOCATED $1,458,535 $ 729,268 $ 729,268 $ -
Expense Type
S
p
re Management Support Administrative Support General Government Support

EXPENSE DETAIL
Expense ($)
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 93 MATRIX CONSULTING GROUP | 63
0001-13-131 City Manager Administration
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Management Support .
.
0001-13-131 City Manager Administration 3.00 0.489% $ 2,227 $ 2,227 $ 2,227 0001-17-171 Finance Administration 6.00 0.978% $ 4,454 $ 4,454 $ 2,694 $ 7,148 0001-17-172 General Accounting 5.50 0.897% $ 4,083 $ 4,083 $ 2,469 $ 6,552 0001-17-173 Budget 2.50 0.408% $ 1,856 $ 1,856 $ 1,122 $ 2,978 0001-17-174 Payroll 3.00 0.489% $ 2,227 $ 2,227 $ 1,347 $ 3,574 0001-17-175 Treasury 2.00 0.326% $ 1,485 $ 1,485 $ 898 $ 2,383 0001-17-176 Accounts Payable 3.00 0.489% $ 2,227 $ 2,227 $ 1,347 $ 3,574 0001-17-177 Revenue Collection 7.50 1.223% $ 5,568 $ 5,568 $ 3,367 $ 8,935 0001-17-178 Purchasing 2.00 0.326% $ 1,485 $ 1,485 $ 898 $ 2,383 0001-18-181 Human Resources 11.00 1.794% $ 8,166 $ 8,166 $ 4,938 $ 13,105 0001-23-232 Facility Maintenance 27.85 4.541% $ 20,676 $ 20,676 $ 12,503 $ 33,179 0001-23-235 Equipment Maintenance 9.00 1.468% $ 6,682 $ 6,682 $ 4,040 $ 10,722 0001-26-261 IT Administration 3.50 0.571% $ 2,598 $ 2,598 $ 1,571 $ 4,170 0001-26-262 IT Telecommunications 2.50 0.408% $ 1,856 $ 1,856 $ 1,122 $ 2,978 0001-26-263 IT MailRoom & Duplication 1.00 0.163% $ 742 $ 742 $ 449 $ 1,191 0001-16-163 PLANNING&BLDGING SVCS/BUILDING 5.50 0.897% $ 4,083 $ 4,083 $ 2,469 $ 6,552 0001-19-191 POLICE/ADMINISTRATION 155.00 25.274% $ 115,073 $ 115,073 $ 69,585 $ 184,658 0001-19-193 POLICE/CRIME PREVENTION 1.00 0.163% $ 742 $ 742 $ 449 $ 1,191 0001-19-197 POLICE/COMMUNICATIONS 16.00 2.609% $ 11,879 $ 11,879 $ 7,183 $ 19,061 0001-19-199 POLICE/PARKING ENFORCEMENT 6.00 0.978% $ 4,454 $ 4,454 $ 2,694 $ 7,148 0001-20-201 FIRE/ADMINISTRATION 4.40 0.717% $ 3,267 $ 3,267 $ 1,975 $ 5,242 0001-20-202 FIRE/SUPPRESSION 80.00 13.045% $ 59,393 $ 59,393 $ 35,915 $ 95,307 0001-20-203 FIRE/PREVENTION 5.00 0.815% $ 3,712 $ 3,712 $ 2,245 $ 5,957 0001-20-205 FIRE/TRAINING 1.00 0.163% $ 742 $ 742 $ 449 $ 1,191 0001-20-206 FIRE/OFF OF EMERGENCY SERVICES 1.00 0.163% $ 742 $ 742 $ 449 $ 1,191 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN 15.00 2.446% $ 11,136 $ 11,136 $ 6,734 $ 17,870 0001-23-231 INFR&MAINT/ADMINISTRATION 15.15 2.470% $ 11,247 $ 11,247 $ 6,801 $ 18,049 0001-23-233 INFR&MAINT/PRKS & LNDSKPING 26.25 4.280% $ 19,488 $ 19,488 $ 11,785 $ 31,273 0001-23-234 INFR&MAINT/STREETS 21.00 3.424% $ 15,591 $ 15,591 $ 9,428 $ 25,018 0001-23-237 INFR&MAINT/ABATEMENT SERVICES 15.00 2.446% $ 11,136 $ 11,136 $ 6,734 $ 17,870 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN 25.67 4.186% $ 19,058 $ 19,058 $ 11,524 $ 30,582 0001-24-243 LIBRARY & CULT SVCS/LEAP 7.00 1.141% $ 5,197 $ 5,197 $ 3,143 $ 8,339 0001-25-251 RECREATION SVCS/ADMINISTRATION 13.40 2.185% $ 9,948 $ 9,948 $ 6,016 $ 15,964 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS 4.00 0.652% $ 2,970 $ 2,970 $ 1,796 $ 4,765 0001-25-254 RECREATION SVCS/SP PRGRMS 3.00 0.489% $ 2,227 $ 2,227 $ 1,347 $ 3,574 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION 4.40 0.717% $ 3,267 $ 3,267 $ 1,975 $ 5,242 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT 2.00 0.326% $ 1,485 $ 1,485 $ 898 $ 2,383 0001-36-364 ECONOMIC DEVMT/PUBLIC ART 1.00 0.163% $ 742 $ 742 $ 449 $ 1,191

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 94 MATRIX CONSULTING GROUP | 64
0001-13-131 City Manager Administration
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT 1.00 0.163% $ 742 $ 742 $ 449 $ 1,191 0001-37-371 INTERNAL SERVCS/ADMINISTRATION 2.00 0.326% $ 1,485 $ 1,485 $ 898 $ 2,383 0001-40-401 COMMUNITY CRISIS RESP PRGM 2.00 0.326% $ 1,485 $ 1,485 $ 898 $ 2,383 1003-0-0 TRANSPORTATION OPERATION 3.00 0.489% $ 2,227 $ 2,227 $ 1,347 $ 3,574 1012-0-0 HILLTOP LANDSCAPE MAINT DIST 7.50 1.223% $ 5,568 $ 5,568 $ 3,367 $ 8,935 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST 3.40 0.554% $ 2,524 $ 2,524 $ 1,526 $ 4,051 1050-0-0 CR-PLANNING & BUILDING 24.87 4.055% $ 18,464 $ 18,464 $ 11,165 $ 29,629 1055-0-0 ENCROACHMENT SVCS 3.25 0.530% $ 2,413 $ 2,413 $ 1,459 $ 3,872 1200-0-0 HOUSING ADMINISTRATION 3.00 0.489% $ 2,227 $ 2,227 $ 1,347 $ 3,574 1205-0-0 EMPLOYMENT & TRAINING 18.00 2.935% $ 13,363 $ 13,363 $ 8,081 $ 21,444 1303-0-0 KIDS FIRST INITIATIVE 4.00 0.652% $ 2,970 $ 2,970 $ 1,796 $ 4,765 4001-0-0 PORT OF RICHMOND 2.60 0.424% $ 1,930 $ 1,930 $ 1,167 $ 3,097 4003-0-0 WASTEWATER 8.60 1.402% $ 6,385 $ 6,385 $ 3,861 $ 10,246 4006-0-0 STORMWATER 0.40 0.065% $ 297 $ 297 $ 180 $ 477 4008-0-0 KCRT - CABLE TELEVIS 5.00 0.815% $ 3,712 $ 3,712 $ 2,245 $ 5,957 4405-0-0 RHA-NYSTROM VILLAGE 2.00 0.326% $ 1,485 $ 1,485 $ 898 $ 2,383 4501-0-0 RHA-CENTRAL OFFICE COST CNTR 3.00 0.489% $ 2,227 $ 2,227 $ 1,347 $ 3,574 5001-0-0 INSURANCE RESERVES 2.40 0.391% $ 1,782 $ 1,782 $ 1,077 $ 2,859 6102-0-0 SA-ADMINISTRATION 0.13 0.021% $ 97 $ 97 $ 58 $ 155 Total 613.27 100.000% $ 455,297 $ - $ 455,297 $ 273,971 $ 729,268 .

Allocation Basis: FTE per Fund / Dept
.

Source of Allocation: Staffing Report
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 95 MATRIX CONSULTING GROUP | 65
0001-13-131 City Manager Administration
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Administrative Support .
.
0001-13-131 City Manager Administration 1,266,126.75 0.514% $ 2,339 $ 2,339 $ 2,339 0001-17-171 Finance Administration 1,811,306.38 0.735% $ 3,347 $ 3,347 $ 2,024 $ 5,371 0001-17-172 General Accounting 1,308,487.23 0.531% $ 2,418 $ 2,418 $ 1,462 $ 3,880 0001-17-173 Budget 555,585.77 0.225% $ 1,027 $ 1,027 $ 621 $ 1,647 0001-17-174 Payroll 567,432.77 0.230% $ 1,048 $ 1,048 $ 634 $ 1,683 0001-17-175 Treasury 472,199.91 0.192% $ 872 $ 872 $ 528 $ 1,400 0001-17-176 Accounts Payable 357,925.72 0.145% $ 661 $ 661 $ 400 $ 1,061 0001-17-177 Revenue Collection 1,679,993.63 0.682% $ 3,104 $ 3,104 $ 1,877 $ 4,981 0001-17-178 Purchasing 417,293.47 0.169% $ 771 $ 771 $ 466 $ 1,237 0001-18-181 Human Resources 3,034,469.18 1.231% $ 5,607 $ 5,607 $ 3,391 $ 8,998 0001-23-232 Facility Maintenance 11,025,491.03 4.474% $ 20,371 $ 20,371 $ 12,321 $ 32,693 0001-23-235 Equipment Maintenance 3,711,516.27 1.506% $ 6,858 $ 6,858 $ 4,148 $ 11,005 0001-26-261 IT Administration 2,543,353.08 1.032% $ 4,699 $ 4,699 $ 2,842 $ 7,541 0001-26-262 IT Telecommunications 2,283,002.71 0.926% $ 4,218 $ 4,218 $ 2,551 $ 6,770 0001-26-263 IT MailRoom & Duplication 147,099.43 0.060% $ 272 $ 272 $ 164 $ 436 0001-12-121 COMMISSIONS/POLICE 27,835.58 0.011% $ 51 $ 51 $ 31 $ 83 0001-13-132 CITY MANAGER/SPECIAL PROJECTS 97.30 0.000% $ 0 $ 0 $ 0 $ 0 0001-25-255 TRANSPORTATION OPERATION 621.27 0.000% $ 1 $ 1 $ 1 $ 2 0001-16-161 GF- PLN/PLNING ADMN DIV 121.11 0.000% $ 0 $ 0 $ 0 $ 0 0001-16-163 PLANNING&BLDGING SVCS/BUILDING 1,701,957.90 0.691% $ 3,145 $ 3,145 $ 1,902 $ 5,047 0001-19-191 POLICE/ADMINISTRATION 64,336,033.82 26.108% $ 118,870 $ 118,870 $ 71,898 $ 190,768 0001-19-192 PATROL/CIB 358,739.90 0.146% $ 663 $ 663 $ 401 $ 1,064 0001-19-193 POLICE/CRIME PREVENTION 513,923.29 0.209% $ 950 $ 950 $ 574 $ 1,524 0001-19-194 POLICE/COPS GRANT 954,798.08 0.387% $ 1,764 $ 1,764 $ 1,067 $ 2,831 0001-19-197 POLICE/COMMUNICATIONS 4,242,205.09 1.722% $ 7,838 $ 7,838 $ 4,741 $ 12,579 0001-19-199 POLICE/PARKING ENFORCEMENT 750,065.35 0.304% $ 1,386 $ 1,386 $ 838 $ 2,224 0001-20-201 FIRE/ADMINISTRATION 1,114,539.21 0.452% $ 2,059 $ 2,059 $ 1,246 $ 3,305 0001-20-202 FIRE/SUPPRESSION 33,174,255.48 13.462% $ 61,294 $ 61,294 $ 37,074 $ 98,368 0001-20-203 FIRE/PREVENTION 2,147,814.03 0.872% $ 3,968 $ 3,968 $ 2,400 $ 6,369 0001-20-204 FIRE/SUPPORT 1,341,527.08 0.544% $ 2,479 $ 2,479 $ 1,499 $ 3,978 0001-20-205 FIRE/TRAINING 451,365.50 0.183% $ 834 $ 834 $ 504 $ 1,338 0001-20-206 FIRE/OFF OF EMERGENCY SERVICES 234,627.01 0.095% $ 434 $ 434 $ 262 $ 696 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN 2,632,932.35 1.068% $ 4,865 $ 4,865 $ 2,942 $ 7,807 0001-23-231 INFR&MAINT/ADMINISTRATION 3,728,678.28 1.513% $ 6,889 $ 6,889 $ 4,167 $ 11,056 0001-23-233 INFR&MAINT/PRKS & LNDSKPING 5,783,510.61 2.347% $ 10,686 $ 10,686 $ 6,463 $ 17,149 0001-23-234 INFR&MAINT/STREETS 3,786,610.91 1.537% $ 6,996 $ 6,996 $ 4,232 $ 11,228 0001-23-237 INFR&MAINT/ABATEMENT SERVICES 2,281,960.47 0.926% $ 4,216 $ 4,216 $ 2,550 $ 6,766 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN 4,377,338.37 1.776% $ 8,088 $ 8,088 $ 4,892 $ 12,980 FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 96 MATRIX CONSULTING GROUP | 66
0001-13-131 City Manager Administration
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
0001-24-242 LIBRARY & CULT SVCS/LIB SVCS 457,080.35 0.185% $ 845 $ 845 $ 511 $ 1,355 0001-24-243 LIBRARY & CULT SVCS/LEAP 910,868.91 0.370% $ 1,683 $ 1,683 $ 1,018 $ 2,701 0001-25-251 RECREATION SVCS/ADMINISTRATION 2,964,576.19 1.203% $ 5,477 $ 5,477 $ 3,313 $ 8,790 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS 1,652,066.83 0.670% $ 3,052 $ 3,052 $ 1,846 $ 4,899 0001-25-254 RECREATION SVCS/SP PRGRMS 767,179.59 0.311% $ 1,417 $ 1,417 $ 857 $ 2,275 0001-25-256 RECREATION SVCS/AQUATICS 459,015.74 0.186% $ 848 $ 848 $ 513 $ 1,361 0001-25-257 RECREATION SVCS/CONVENTION CTR 420,767.74 0.171% $ 777 $ 777 $ 470 $ 1,248 0001-25-259 RECREATION SVCS/PLUNGE 382,361.88 0.155% $ 706 $ 706 $ 427 $ 1,134 0001-26-260 RECREATION SVCS/CITIES OF SRVC 81,418.90 0.033% $ 150 $ 150 $ 91 $ 241 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION 1,007,473.34 0.409% $ 1,861 $ 1,861 $ 1,126 $ 2,987 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT 277,487.88 0.113% $ 513 $ 513 $ 310 $ 823 0001-36-364 ECONOMIC DEVMT/PUBLIC ART 763,573.82 0.310% $ 1,411 $ 1,411 $ 853 $ 2,264 0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT 348,203.35 0.141% $ 643 $ 643 $ 389 $ 1,032 0001-37-371 INTERNAL SERVCS/ADMINISTRATION 7,985.63 0.003% $ 15 $ 15 $ 9 $ 24 0001-38-255 TRANSPORTATION OPERATION 97,773.87 0.040% $ 181 $ 181 $ 109 $ 290 0001-40-401 COMMUNITY CRISIS RESP PRGM 455,123.66 0.185% $ 841 $ 841 $ 509 $ 1,350 1002-0-0 STATE GAS TAX 1,025,600.00 0.416% $ 1,895 $ 1,895 $ 1,146 $ 3,041 1003-0-0 TRANSPORTATION OPERATION 1,026,645.58 0.417% $ 1,897 $ 1,897 $ 1,147 $ 3,044 1005-0-0 LIBRARY FUND 162,329.19 0.066% $ 300 $ 300 $ 181 $ 481 1006-0-0 OUTSIDE FUNDED SVCS - GRANTS 4,144,544.04 1.682% $ 7,658 $ 7,658 $ 4,632 $ 12,289 1007-0-0 EMERGENCY MED SERV 125,493.05 0.051% $ 232 $ 232 $ 140 $ 372 1010-0-0 N.RICHMOND WASTE 31,620.89 0.013% $ 58 $ 58 $ 35 $ 94 1012-0-0 HILLTOP LANDSCAPE MAINT DIST 1,341,143.02 0.544% $ 2,478 $ 2,478 $ 1,499 $ 3,977 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST 945,235.96 0.384% $ 1,746 $ 1,746 $ 1,056 $ 2,803 1017-0-0 CHEVRON MODERNIZATN PROJ & CIA 2,279,521.00 0.925% $ 4,212 $ 4,212 $ 2,547 $ 6,759 1050-0-0 CR-PLANNING & BUILDING 9,077,622.99 3.684% $ 16,772 $ 16,772 $ 10,145 $ 26,917 1055-0-0 ENCROACHMENT SVCS 639,363.37 0.259% $ 1,181 $ 1,181 $ 715 $ 1,896 1200-0-0 HOUSING ADMINISTRATION 30,252.56 0.012% $ 56 $ 56 $ 34 $ 90 1201-0-0 CDBG 15,969.45 0.006% $ 30 $ 30 $ 18 $ 47
1203-0-0 NEIGHBORHOOD STAB(NP) 22,702.50 0.009% $ 42 $ 42 $ 25 $ 67 1205-0-0 EMPLOYMENT & TRAINING 4,881,797.85 1.981% $ 9,020 $ 9,020 $ 5,456 $ 14,475 1209-0-0 CAL-HOME GRANT FUND 2,160.00 0.001% $ 4 $ 4 $ 2 $ 6 1302-0-0 HOUSNG IN LIEU FEE - DEVELOPER 715,856.99 0.291% $ 1,323 $ 1,323 $ 800 $ 2,123 1303-0-0 KIDS FIRST INITIATIVE 3,322,490.87 1.348% $ 6,139 $ 6,139 $ 3,713 $ 9,852 1304-0-0 EMERGENCY OPE & DISASTR RECVRY 8,663.50 0.004% $ 16 $ 16 $ 10 $ 26 1305-0-0 PUBLIC ART 119,652.08 0.049% $ 221 $ 221 $ 134 $ 355 1306-0-0 AMERICAN RESCUE PLAN ACT 1,568,566.44 0.637% $ 2,898 $ 2,898 $ 1,753 $ 4,651 2001-0-0 GENERAL CAPITAL FUND 285,211.20 0.116% $ 527 $ 527 $ 319 $ 846 2002-0-0 MEASURE J 213,122.00 0.086% $ 394 $ 394 $ 238 $ 632 2117-0-0 IMPACT FEE - LIBRARY 16,395.00 0.007% $ 30 $ 30 $ 18 $ 49 FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 97 MATRIX CONSULTING GROUP | 67
0001-13-131 City Manager Administration
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
4001-0-0 PORT OF RICHMOND 2,105,724.35 0.855% $ 3,891 $ 3,891 $ 2,353 $ 6,244 4003-0-0 WASTEWATER 17,685,345.34 7.177% $ 32,676 $ 32,676 $ 19,764 $ 52,440 4005-0-0 MARINA 91,399.22 0.037% $ 169 $ 169 $ 102 $ 271 4006-0-0 STORMWATER 1,571,126.42 0.638% $ 2,903 $ 2,903 $ 1,756 $ 4,659 4008-0-0 KCRT - CABLE TELEVIS 1,052,576.12 0.427% $ 1,945 $ 1,945 $ 1,176 $ 3,121 4201-0-0 RHA-CAPITAL FUND 465,983.76 0.189% $ 861 $ 861 $ 521 $ 1,382 4404-0-0 RHA-NEVIN PLAZA 1,732.05 0.001% $ 3 $ 3 $ 2 $ 5 4405-0-0 RHA-NYSTROM VILLAGE 1,126,216.48 0.457% $ 2,081 $ 2,081 $ 1,259 $ 3,339 4501-0-0 RHA-CENTRAL OFFICE COST CNTR 182,266.70 0.074% $ 337 $ 337 $ 204 $ 540 4502-0-0 RHA-HOUSING CORPORATION 5,600.00 0.002% $ 10 $ 10 $ 6 $ 17 5001-0-0 INSURANCE RESERVES 1,594,920.86 0.647% $ 2,947 $ 2,947 $ 1,782 $ 4,729 5003-0-0 EQUIPMENT SERVICES 156,890.01 0.064% $ 290 $ 290 $ 175 $ 465 5008-0-0 COMPENSATED ABSENCES 2,322,842.65 0.943% $ 4,292 $ 4,292 $ 2,596 $ 6,888 6004-0-0 COMMISSION ON AGING 19,755.02 0.008% $ 37 $ 37 $ 22 $ 59 6007-0-0 SENIOR TRUST DEPOSIT 33,126.02 0.013% $ 61 $ 61 $ 37 $ 98 6047-0-0 CERTBT PLAN FUND 354,111.40 0.144% $ 654 $ 654 $ 396 $ 1,050 6048-0-0 OPEB PLAN FUND 7,876,161.38 3.196% $ 14,552 $ 14,552 $ 8,802 $ 23,354 6050-0-0 GENERAL PENSION FUND 217,861.78 0.088% $ 403 $ 403 $ 243 $ 646 6051-0-0 POLICE & FIRE PENSION 594,134.21 0.241% $ 1,098 $ 1,098 $ 664 $ 1,762 6102-0-0 SA-ADMINISTRATION 186,001.19 0.075% $ 344 $ 344 $ 208 $ 552 6103-0-0 SA-CAPITAL PROJECT FUNDS 45,821.45 0.019% $ 85 $ 85 $ 51 $ 136 6403-0-0 SA-DS LOANS PAYABLE 553,947.25 0.225% $ 1,023 $ 1,023 $ 619 $ 1,643 Total 246,421,302.19 100.000% $ 455,297 $ - $ 455,297 $ 273,971 $ 729,268 .

Allocation Basis: Expenditures per Fund / Dept
.

Source of Allocation: Actual Expenditures
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 98 MATRIX CONSULTING GROUP | 68

ALLOCATION SUMMARY
0001-13-131 City Manager Administration $ 2,227 $ 2,339 $ 4,567 0001-17-171 Finance Administration $ 7,148 $ 5,371 $ 12,519 0001-17-172 General Accounting $ 6,552 $ 3,880 $ 10,432 0001-17-173 Budget $ 2,978 $ 1,647 $ 4,626
0001-17-174 Payroll $ 3,574 $ 1,683 $ 5,257
0001-17-175 Treasury $ 2,383 $ 1,400 $ 3,783
0001-17-176 Accounts Payable $ 3,574 $ 1,061 $ 4,635
0001-17-177 Revenue Collection $ 8,935 $ 4,981 $ 13,917 0001-17-178 Purchasing $ 2,383 $ 1,237 $ 3,620
0001-18-181 Human Resources $ 13,105 $ 8,998 $ 22,102
0001-23-232 Facility Maintenance $ 33,179 $ 32,693 $ 65,871 0001-23-235 Equipment Maintenance $ 10,722 $ 11,005 $ 21,727 0001-26-261 IT Administration $ 4,170 $ 7,541 $ 11,711
0001-26-262 IT Telecommunications $ 2,978 $ 6,770 $ 9,748 0001-26-263 IT MailRoom & Duplication $ 1,191 $ 436 $ 1,628 0001-12-121 COMMISSIONS/POLICE $ - $ 83 $ 83
0001-13-132 CITY MANAGER/SPECIAL PROJECTS $ - $ 0 $ 0
0001-25-255 TRANSPORTATION OPERATION $ - $ 2 $ 2
0001-16-161 GF- PLN/PLNING ADMN DIV $ - $ 0 $ 0
0001-16-163 PLANNING&BLDGING SVCS/BUILDING $ 6,552 $ 5,047 $ 11,599 0001-19-191 POLICE/ADMINISTRATION $ 184,658 $ 190,768 $ 375,426 0001-19-192 PATROL/CIB $ - $ 1,064 $ 1,064
0001-19-193 POLICE/CRIME PREVENTION $ 1,191 $ 1,524 $ 2,715.21 0001-19-194 POLICE/COPS GRANT $ - $ 2,831 $ 2,831
0001-19-197 POLICE/COMMUNICATIONS $ 19,061 $ 12,579 $ 31,640 0001-19-199 POLICE/PARKING ENFORCEMENT $ 7,148 $ 2,224 $ 9,372 0001-20-201 FIRE/ADMINISTRATION $ 5,242 $ 3,305 $ 8,546.71 0001-20-202 FIRE/SUPPRESSION $ 95,307 $ 98,368 $ 193,675 0001-20-203 FIRE/PREVENTION $ 5,957 $ 6,369 $ 12,325
0001-20-204 FIRE/SUPPORT $ - $ 3,978 $ 3,978
0001-13-131 City Manager Administration Management Support Administrative Support Total FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 99 MATRIX CONSULTING GROUP | 69

ALLOCATION SUMMARY
0001-13-131 City Manager Administration Management Support Administrative Support Total 0001-20-205 FIRE/TRAINING $ 1,191 $ 1,338 $ 2,530
0001-20-206 FIRE/OFF OF EMERGENCY SERVICES $ 1,191 $ 696 $ 1,887 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN $ 17,870 $ 7,807 $ 25,677 0001-23-231 INFR&MAINT/ADMINISTRATION $ 18,049 $ 11,056 $ 29,105 0001-23-233 INFR&MAINT/PRKS & LNDSKPING $ 31,273 $ 17,149 $ 48,422 0001-23-234 INFR&MAINT/STREETS $ 25,018 $ 11,228 $ 36,246 0001-23-237 INFR&MAINT/ABATEMENT SERVICES $ 17,870 $ 6,766 $ 24,637 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN $ 30,582 $ 12,980 $ 43,561 0001-24-242 LIBRARY & CULT SVCS/LIB SVCS $ - $ 1,355 $ 1,355.32 0001-24-243 LIBRARY & CULT SVCS/LEAP $ 8,339 $ 2,701 $ 11,040 0001-25-251 RECREATION SVCS/ADMINISTRATION $ 15,964 $ 8,790 $ 24,754 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS $ 4,765 $ 4,899 $ 9,664 0001-25-254 RECREATION SVCS/SP PRGRMS $ 3,574 $ 2,275 $ 5,849 0001-25-256 RECREATION SVCS/AQUATICS $ - $ 1,361 $ 1,361 0001-25-257 RECREATION SVCS/CONVENTION CTR $ - $ 1,248 $ 1,248 0001-25-259 RECREATION SVCS/PLUNGE $ - $ 1,134 $ 1,134
0001-26-260 RECREATION SVCS/CITIES OF SRVC $ - $ 241 $ 241 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION $ 5,242 $ 2,987 $ 8,229 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT $ 2,383 $ 823 $ 3,205 0001-36-364 ECONOMIC DEVMT/PUBLIC ART $ 1,191 $ 2,264 $ 3,455 0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT $ 1,191 $ 1,032 $ 2,224 0001-37-371 INTERNAL SERVCS/ADMINISTRATION $ 2,383 $ 24 $ 2,406 0001-38-255 TRANSPORTATION OPERATION $ - $ 290 $ 290
0001-40-401 COMMUNITY CRISIS RESP PRGM $ 2,383 $ 1,350 $ 3,732 1002-0-0 STATE GAS TAX $ - $ 3,041 $ 3,041
1003-0-0 TRANSPORTATION OPERATION $ 3,574 $ 3,044 $ 6,618 1005-0-0 LIBRARY FUND $ - $ 481 $ 481
1006-0-0 OUTSIDE FUNDED SVCS - GRANTS $ - $ 12,289 $12,289.30 1007-0-0 EMERGENCY MED SERV $ - $ 372 $ 372
1010-0-0 N.RICHMOND WASTE $ - $ 94 $ 94
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 100
MATRIX CONSULTING GROUP | 70

ALLOCATION SUMMARY
0001-13-131 City Manager Administration Management Support Administrative Support Total 1012-0-0 HILLTOP LANDSCAPE MAINT DIST $ 8,935 $ 3,977 $ 12,912 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST $ 4,051 $ 2,803 $ 6,853 1017-0-0 CHEVRON MODERNIZATN PROJ & CIA $ - $ 6,759 $ 6,759 1050-0-0 CR-PLANNING & BUILDING $ 29,629 $ 26,917 $ 56,545 1055-0-0 ENCROACHMENT SVCS $ 3,872 $ 1,896 $ 5,768
1200-0-0 HOUSING ADMINISTRATION $ 3,574 $ 90 $ 3,664
1201-0-0 CDBG $ - $ 47 $ 47
1203-0-0 NEIGHBORHOOD STAB(NP) $ - $ 67 $ 67
1205-0-0 EMPLOYMENT & TRAINING $ 21,444 $ 14,475 $ 35,920 1209-0-0 CAL-HOME GRANT FUND $ - $ 6 $ 6
1302-0-0 HOUSNG IN LIEU FEE - DEVELOPER $ - $ 2,123 $ 2,123 1303-0-0 KIDS FIRST INITIATIVE $ 4,765 $ 9,852 $ 14,617 1304-0-0 EMERGENCY OPE & DISASTR RECVRY $ - $ 26 $ 26
1305-0-0 PUBLIC ART $ - $ 355 $ 355
1306-0-0 AMERICAN RESCUE PLAN ACT $ - $ 4,651 $ 4,651
2001-0-0 GENERAL CAPITAL FUND $ - $ 846 $ 846
2002-0-0 MEASURE J $ - $ 632 $ 632
2117-0-0 IMPACT FEE - LIBRARY $ - $ 49 $ 49
4001-0-0 PORT OF RICHMOND $ 3,097 $ 6,244 $ 9,341
4003-0-0 WASTEWATER $ 10,246 $ 52,440 $ 62,686
4005-0-0 MARINA $ - $ 271 $ 271
4006-0-0 STORMWATER $ 477 $ 4,659 $ 5,135
4008-0-0 KCRT - CABLE TELEVIS $ 5,957 $ 3,121 $ 9,078
4201-0-0 RHA-CAPITAL FUND $ - $ 1,382 $ 1,382
4404-0-0 RHA-NEVIN PLAZA $ - $ 5 $ 5
4405-0-0 RHA-NYSTROM VILLAGE $ 2,383 $ 3,339 $ 5,722
4501-0-0 RHA-CENTRAL OFFICE COST CNTR $ 3,574 $ 540 $ 4,114 4502-0-0 RHA-HOUSING CORPORATION $ - $ 17 $ 17
5001-0-0 INSURANCE RESERVES $ 2,859 $ 4,729 $ 7,588
5003-0-0 EQUIPMENT SERVICES $ - $ 465 $ 465
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 101
MATRIX CONSULTING GROUP | 71

ALLOCATION SUMMARY
0001-13-131 City Manager Administration Management Support Administrative Support Total 5008-0-0 COMPENSATED ABSENCES $ - $ 6,888 $ 6,888
6004-0-0 COMMISSION ON AGING $ - $ 59 $ 59
6007-0-0 SENIOR TRUST DEPOSIT $ - $ 98 $ 98
6047-0-0 CERTBT PLAN FUND $ - $ 1,050 $ 1,050
6048-0-0 OPEB PLAN FUND $ - $ 23,354 $ 23,354
6050-0-0 GENERAL PENSION FUND $ - $ 646 $ 646
6051-0-0 POLICE & FIRE PENSION $ - $ 1,762 $ 1,762
6102-0-0 SA-ADMINISTRATION $ 155 $ 552 $ 706
6103-0-0 SA-CAPITAL PROJECT FUNDS $ - $ 136 $ 136
6403-0-0 SA-DS LOANS PAYABLE $ - $ 1,643 $ 1,643
Total $ 729,268 $ 729,268 $1,458,535
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 102
MATRIX CONSULTING GROUP | 72
3 CITY CLERK
The City Clerk’s Office processes public records requests, administers elections, handles redistricting, and is responsible for updating and maintaining city ordinances and codes. City Clerk’s Office costs are allocated to Receiving Departments through the following functions:
• Council Support – represents the support associated with agenda preparation, minutes, meeting attendance, and keeping track of all resolutions. These costs are allocated based on the number of agenda items per department. • Public Records Requests – represents costs associated with processing public records requests. These costs have not been allocated in accordance with OMB guidelines.
• Subpoenas – represents costs associated with handling and responding to subpoena requests. These costs have not been allocated in accordance with OMB guidelines.
• Public Support – represents costs associated with providing services and support to the general public in relation to City services, can include elections and fee-related items. These costs have not been allocated in accordance with OMB guidelines.

The chart on the following page illustrates the functions and measures used to allocate City Clerk costs. The top tier shows the City Clerk’s Office, the second tier shows the functions developed, and the third tier shows measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 103
MATRIX CONSULTING GROUP | 73

CITY CLERK
Council Support
# of Agenda Items
Public Records Request
Not Allocated
Subpoenas
Not Allocated
Public Support
Not Allocated
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 104
MATRIX CONSULTING GROUP | 74

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 1,177,508 $ 1,177,508
Capital Leases $ (52,084)
Total Disallowed Costs $ (52,084) $ (52,084)
Incoming Costs
-- Fixed Assets $ 13,687 $ - $ 13,687
0001-14-141 City Clerk $ 20,559 $ 20,559
0001-15-151 City Attorney $ 17,509 $ 17,509
0001-17-172 General Accounting $ 5,551 $ 5,551
0001-17-173 Budget $ 2,957 $ 2,957
0001-17-174 Payroll $ 4,910 $ 4,910
0001-17-175 Treasury $ 136 $ 136
0001-17-176 Accounts Payable $ 2,554 $ 2,554
0001-17-177 Revenue Collection $ 10,038 $ 10,038
0001-17-178 Purchasing $ 4,421 $ 4,421
0001-18-181 Human Resources $ 23,625 $ 23,625
0001-26-261 IT Administration $ 22,032 $ 22,032
0001-26-262 IT Telecommunications $ 14,818 $ 14,818
0001-26-263 IT MailRoom & Duplication $ 1,426 $ 1,426
0001-91-907/908 Non-Departmental $ 94,615 $ 94,615
Total Incoming Costs $ 13,687 $ 225,151 $ 238,838
Cost Pool - Admin Charges $ 70,119
Total Cost Adjustments $ 70,119 $ 70,119
Total Costs to be Allocated $ 1,209,230 $ 225,151 $ 1,434,381 0001-14-141 City Clerk
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 105
MATRIX CONSULTING GROUP | 75
0001-14-141 City Clerk
Distribution Percentage 50.00% 25.00% 15.00% 10.00%
Personnel
Salaries and Benefits $ 876,699 S $ 438,350 $ 219,175 $ 131,505 $ 87,670 Subtotal Personnel Cost $ 876,699 $ 438,350 $ 219,175 $ 131,505 $ 87,670 Operating Services & Supplies
Professional Services $ 60,548 S $ 30,274 $ 15,137 $ 9,082 $ 6,055 Services & Supplies $ 20,981 S $ 10,490 $ 5,245 $ 3,147 $ 2,098 Election Costs $ 212,369 S $ 106,185 $ 53,092 $ 31,855 $ 21,237 Utilities $ 1,239 S $ 619 $ 310 $ 186 $ 124
Cost Pool $ 23,706 S $ 11,853 $ 5,927 $ 3,556 $ 2,371
Cost Pool - Admin Charges $ (70,119) S $ (35,060) $ (17,530) $ (10,518) $ (7,012) Capital Leases $ 52,084 S $ 26,042 $ 13,021 $ 7,813 $ 5,208 Subtotal Operating Cost $ 300,808 $ 150,404 $ 75,202 $ 45,121 $ 30,081 FUNCTIONAL EXPENDITURES $ 1,177,507.75 $ 588,753.88 $ 294,376.94 $ 176,626.16 $ 117,750.78 Disallowed Costs
Capital Leases $ (52,084) S $ (26,042) $ (13,021) $ (7,813) $ (5,208) Subtotal Disallowed Costs $ (52,084) $ (26,042) $ (13,021) $ (7,813) $ (5,208) Cost Adjustments
Cost Pool - Admin Charges $ 70,119 S $ 35,060 $ 17,530 $ 10,518 $ 7,012 Subtotal Cost Adjustments $ 70,119 $ 35,060 $ 17,530 $ 10,518 $ 7,012 FUNCTIONAL COST $ 1,195,542.30 $ 597,771.15 $ 298,885.58 $ 179,331.35 $ 119,554.23 First Allocation
Incoming - All Others $ 13,687 $ 6,844 $ 3,422 $ 2,053 $ 1,369 Reallocate Admin Costs $ - $ - $ - $ - $ -
Unallocated Costs $ (604,615) $ - $ (302,307) $ (181,384) $ (120,923) Subtotal of First Allocation $ 604,614.82 $ 604,614.82 $ - $ - $ - Second Allocation
Incoming - All Others $ 225,151 $ 112,575 $ 56,288 $ 33,773 $ 22,515 Reallocate Admin Costs $ - $ - $ - $ - $ -
Unallocated Costs $ (112,575) $ - $ (56,288) $ (33,773) $ (22,515) Subtotal of Second Allocation $ 112,575.44 $ 112,575.44 $ - $ - $ - TOTAL ALLOCATED $ 717,190 $ 717,190 $ - $ - $ -
Subpoenas

EXPENSE DETAIL
Expense Type Expense ($) Public Support
S
p
re Council Support Public Records Request
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 106
MATRIX CONSULTING GROUP | 76
0001-14-141 City Clerk
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Council Support .
.
0001-13-131 City Manager Administration 20.00 3.091% $ 18,690 $ 18,690 $ 18,690 0001-14-141 City Clerk 22.00 3.400% $ 20,559 $ 20,559 $ 20,559 0001-15-151 City Attorney 42.00 6.491% $ 39,249 $ 39,249 $ 7,815 $ 47,064 0001-17-171 Finance Administration 57.00 8.810% $ 53,266 $ 53,266 $ 10,606 $ 63,872 0001-18-181 Human Resources 37.00 5.719% $ 34,576 $ 34,576 $ 6,885 $ 41,461 0001-26-261 IT Administration 7.00 1.082% $ 6,541 $ 6,541 $ 1,303 $ 7,844 0001-10-101 DIVISION OF THE MAYOR 90.00 13.910% $ 84,104 $ 84,104 $ 16,747 $ 100,851 0001-10-105 CITY COUNCIL/CITY COUNCIL 85.00 13.138% $ 79,432 $ 79,432 $ 15,816 $ 95,248 0001-16-163 PLANNING&BLDGING SVCS/BUILDING 41.00 6.337% $ 38,314 $ 38,314 $ 7,629 $ 45,943 0001-19-191 POLICE/ADMINISTRATION 28.00 4.328% $ 26,166 $ 26,166 $ 5,210 $ 31,376 0001-20-201 FIRE/ADMINISTRATION 13.00 2.009% $ 12,148 $ 12,148 $ 2,419 $ 14,567 0001-23-231 INFR&MAINT/ADMINISTRATION 103.00 15.920% $ 96,252 $ 96,252 $ 19,166 $ 115,418 0001-25-251 RECREATION SVCS/ADMINISTRATION 45.00 6.955% $ 42,052 $ 42,052 $ 8,373 $ 50,425 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION 39.00 6.028% $ 36,445 $ 36,445 $ 7,257 $ 43,702 1018-0-0 RENT CONTROL 3.00 0.464% $ 2,803 $ 2,803 $ 558 $ 3,362 1200-0-0 HOUSING ADMINISTRATION 15.00 2.318% $ 14,017 $ 14,017 $ 2,791 $ 16,808 Total 647.00 100.000% $ 604,615 $ - $ 604,615 $ 112,575 $ 717,190 .

Allocation Basis: # of Agenda Items
.

Source of Allocation: City Clerk Office - Agenda

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 107
MATRIX CONSULTING GROUP | 77

ALLOCATION SUMMARY
0001-13-131 City Manager Administration $ 18,690 $ 18,690 0001-14-141 City Clerk $ 20,559 $ 20,559
0001-15-151 City Attorney $ 47,064 $ 47,064
0001-17-171 Finance Administration $ 63,872 $ 63,872
0001-18-181 Human Resources $ 41,461 $ 41,461
0001-26-261 IT Administration $ 7,844 $ 7,844
0001-10-101 DIVISION OF THE MAYOR $ 100,851 $ 100,851
0001-10-105 CITY COUNCIL/CITY COUNCIL $ 95,248 $ 95,248 0001-16-163 PLANNING&BLDGING SVCS/BUILDING $ 45,943 $ 45,943 0001-19-191 POLICE/ADMINISTRATION $ 31,376 $ 31,376
0001-20-201 FIRE/ADMINISTRATION $ 14,567 $14,567.34
0001-23-231 INFR&MAINT/ADMINISTRATION $ 115,418 $ 115,418 0001-25-251 RECREATION SVCS/ADMINISTRATION $ 50,425 $ 50,425 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION $ 43,702 $ 43,702 1018-0-0 RENT CONTROL $ 3,362 $ 3,362
1200-0-0 HOUSING ADMINISTRATION $ 16,808 $ 16,808
Total $ 717,190 $ 717,190
0001-14-141 City Clerk Council Support Total
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 108
MATRIX CONSULTING GROUP | 78
4 CITY ATTORNEY
The City Attorney is responsible for providing legal services for the City’s departments and City Council as well as representing the City in court appearances and during contract reviews. The City Attorney’s Office is also responsible for providing legal opinions as well as reviewing proposed ordinances and resolutions for legal compliance. City Attorney costs are allocated to Receiving Departments through the following functions:
• General Legal Support – reflects the services and support associated with providing general counsel to all city departments and funds.

This function has been allocated based on number of full-time equivalent (FTE) 1 per department.
• Legal Advice – represents support provided by the Attorney’s office to specific departments based on department-initiated requests. This is based on the number of RLOs per department.
• Litigation – represents the costs associated with administering lawsuits / or contracting out those costs on behalf of the City. Per OMB Guidelines these costs have not been allocated.

The chart on the following page illustrates the functions and measures used to allocate City Attorney costs. The top tier shows the City Attorney’s Office, the second tier shows the functions developed, and the third tier shows measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.
1 Excluded Rent Control FTE as those employees and that department is not under the purview of the City Attorney’s office.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 109
MATRIX CONSULTING GROUP | 79
City Attorney
General Legal Support
# of FTE
Legal Advice
# of RLOs
Litigation
Not Allocated
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 110
MATRIX CONSULTING GROUP | 80

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 3,104,157 $ 3,104,157
Total Disallowed Costs $ - $ -
Incoming Costs
0001-14-141 City Clerk $ 39,249 $ 7,815 $ 47,064
0001-15-151 City Attorney $ 14,327 $ 14,327
0001-17-172 General Accounting $ 18,978 $ 18,978
0001-17-173 Budget $ 10,244 $ 10,244
0001-17-174 Payroll $ 7,365 $ 7,365
0001-17-175 Treasury $ 5 $ 5
0001-17-176 Accounts Payable $ 6,523 $ 6,523
0001-17-177 Revenue Collection $ 2,588 $ 2,588
0001-17-178 Purchasing $ 5,894 $ 5,894
0001-18-181 Human Resources $ 35,437 $ 35,437
0001-26-261 IT Administration $ 50,674 $ 50,674
0001-26-262 IT Telecommunications $ 22,227 $ 22,227
0001-26-263 IT MailRoom & Duplication $ 552 $ 552
0001-91-907/908 Non-Departmental $ 764,027 $ 764,027
Total Incoming Costs $ 39,249 $ 946,657 $ 985,905
Cost Pool - Admin Charges $ 317,531
Total Cost Adjustments $ 317,531 $ 317,531
Total Costs to be Allocated $ 3,460,937 $ 946,657 $ 4,407,593 0001-15-151 City Attorney
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 111
MATRIX CONSULTING GROUP | 81
0001-15-151 City Attorney
Distribution Percentage 50.00% 50.00% 0.00%
Personnel
Salaries and Benefits $ 1,737,408 S $ 868,704 $ 868,704 $ - Subtotal Personnel Cost $ 1,737,408 $ 868,704 $ 868,704 $ - Operating Services & Supplies
Professional Services $ 24,000 S $ 12,000 $ 12,000 $ -
Legal Services $ 1,508,784 S $ 1,508,784
Services & Supplies $ 54,739 S $ 27,370 $ 27,370 $ -
Utilities $ 2,804 S $ 1,402 $ 1,402 $ -
Cost Pool $ 93,953 S $ 46,977 $ 46,977 $ -
Cost Pool - Admin Charges $ (317,531) S $ (158,766) $ (158,766) $ - Subtotal Operating Cost $ 1,366,749 $ (71,017) $ (71,017) $ 1,508,784 FUNCTIONAL EXPENDITURES $ 3,104,157.01 $ 797,686.62 $ 797,686.62 $ 1,508,783.77 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ -
Cost Adjustments
Cost Pool - Admin Charges $ 317,531 P $ 158,766 $ 158,766 Subtotal Cost Adjustments $ 317,531 $ 158,766 $ 158,766 $ - FUNCTIONAL COST $ 3,421,688.01 $ 956,452.12 $ 956,452.12 $ 1,508,783.77 First Allocation
Incoming - All Others $ 39,249 $ 10,971 $ 10,971 $ 17,307 Reallocate Admin Costs $ - $ - $ - $ -
Unallocated Costs $(1,526,090) $ - $ - $(1,526,090)
Subtotal of First Allocation $ 1,934,846.26 $ 967,423.13 $ 967,423.13 $ - Second Allocation
Incoming - All Others $ 946,657 $ 264,616 $ 264,616 $ 417,426 Reallocate Admin Costs $ - $ - $ - $ -
Unallocated Costs $ (417,426) $ - $ - $ (417,426)
Subtotal of Second Allocation $ 529,231.00 $ 264,615.50 $ 264,615.50 $ - TOTAL ALLOCATED $ 2,464,077 $ 1,232,039 $1,232,039 $ -
Litigation

EXPENSE DETAIL
Expense Type Expense ($)
S
p
re General Legal Support Legal Advice
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 112
MATRIX CONSULTING GROUP | 82
0001-15-151 City Attorney
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total General Legal Support .
.
0001-13-131 City Manager Administration 3.00 0.472% $ 4,569 $ 4,569 $ 4,569 0001-14-141 City Clerk 4.00 0.630% $ 6,091 $ 6,091 $ 6,091 0001-15-151 City Attorney 6.00 0.944% $ 9,137 $ 9,137 $ 9,137 0001-17-171 Finance Administration 6.00 0.944% $ 9,137 $ 9,137 $ 2,551 $ 11,689 0001-17-172 General Accounting 5.50 0.866% $ 8,376 $ 8,376 $ 2,339 $ 10,715 0001-17-173 Budget 2.50 0.394% $ 3,807 $ 3,807 $ 1,063 $ 4,870 0001-17-174 Payroll 3.00 0.472% $ 4,569 $ 4,569 $ 1,276 $ 5,844 0001-17-175 Treasury 2.00 0.315% $ 3,046 $ 3,046 $ 850 $ 3,896 0001-17-176 Accounts Payable 3.00 0.472% $ 4,569 $ 4,569 $ 1,276 $ 5,844 0001-17-177 Revenue Collection 7.50 1.181% $ 11,421 $ 11,421 $ 3,189 $ 14,611 0001-17-178 Purchasing 2.00 0.315% $ 3,046 $ 3,046 $ 850 $ 3,896 0001-18-181 Human Resources 11.00 1.732% $ 16,751 $ 16,751 $ 4,678 $ 21,429 0001-23-232 Facility Maintenance 27.85 4.384% $ 42,411 $ 42,411 $ 11,843 $ 54,254 0001-23-235 Equipment Maintenance 9.00 1.417% $ 13,706 $ 13,706 $ 3,827 $ 17,533 0001-26-261 IT Administration 3.50 0.551% $ 5,330 $ 5,330 $ 1,488 $ 6,818 0001-26-262 IT Telecommunications 2.50 0.394% $ 3,807 $ 3,807 $ 1,063 $ 4,870 0001-26-263 IT MailRoom & Duplication 1.00 0.157% $ 1,523 $ 1,523 $ 425 $ 1,948 0001-10-101 DIVISION OF THE MAYOR 4.00 0.630% $ 6,091 $ 6,091 $ 1,701 $ 7,792 0001-10-105 CITY COUNCIL/CITY COUNCIL 8.00 1.259% $ 12,183 $ 12,183 $ 3,402 $ 15,585 0001-16-163 PLANNING&BLDGING SVCS/BUILDING 5.50 0.866% $ 8,376 $ 8,376 $ 2,339 $ 10,715 0001-19-191 POLICE/ADMINISTRATION 155.00 24.399% $ 236,042 $ 236,042 $ 65,913 $ 301,955 0001-19-193 POLICE/CRIME PREVENTION 1.00 0.157% $ 1,523 $ 1,523 $ 425 $ 1,948 0001-19-197 POLICE/COMMUNICATIONS 16.00 2.519% $ 24,366 $ 24,366 $ 6,804 $ 31,170 0001-19-199 POLICE/PARKING ENFORCEMENT 6.00 0.944% $ 9,137 $ 9,137 $ 2,551 $ 11,689 0001-20-201 FIRE/ADMINISTRATION 4.40 0.693% $ 6,701 $ 6,701 $ 1,871 $ 8,572 0001-20-202 FIRE/SUPPRESSION 80.00 12.593% $ 121,828 $ 121,828 $ 34,019 $ 155,848 0001-20-203 FIRE/PREVENTION 5.00 0.787% $ 7,614 $ 7,614 $ 2,126 $ 9,740 0001-20-205 FIRE/TRAINING 1.00 0.157% $ 1,523 $ 1,523 $ 425 $ 1,948 0001-20-206 FIRE/OFF OF EMERGENCY SERVICES 1.00 0.157% $ 1,523 $ 1,523 $ 425 $ 1,948 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN 15.00 2.361% $ 22,843 $ 22,843 $ 6,379 $ 29,221 0001-23-231 INFR&MAINT/ADMINISTRATION 15.15 2.385% $ 23,071 $ 23,071 $ 6,442 $ 29,514 0001-23-233 INFR&MAINT/PRKS & LNDSKPING 26.25 4.132% $ 39,975 $ 39,975 $ 11,163 $ 51,138 0001-23-234 INFR&MAINT/STREETS 21.00 3.306% $ 31,980 $ 31,980 $ 8,930 $ 40,910 0001-23-237 INFR&MAINT/ABATEMENT SERVICES 15.00 2.361% $ 22,843 $ 22,843 $ 6,379 $ 29,221 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN 25.67 4.041% $ 39,092 $ 39,092 $ 10,916 $ 50,008 0001-24-243 LIBRARY & CULT SVCS/LEAP 7.00 1.102% $ 10,660 $ 10,660 $ 2,977 $ 13,637 0001-25-251 RECREATION SVCS/ADMINISTRATION 13.40 2.109% $ 20,406 $ 20,406 $ 5,698 $ 26,104 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS 4.00 0.630% $ 6,091 $ 6,091 $ 1,701 $ 7,792

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 113
MATRIX CONSULTING GROUP | 83
0001-15-151 City Attorney
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
0001-25-254 RECREATION SVCS/SP PRGRMS 3.00 0.472% $ 4,569 $ 4,569 $ 1,276 $ 5,844 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION 4.40 0.693% $ 6,701 $ 6,701 $ 1,871 $ 8,572 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT 2.00 0.315% $ 3,046 $ 3,046 $ 850 $ 3,896 0001-36-364 ECONOMIC DEVMT/PUBLIC ART 1.00 0.157% $ 1,523 $ 1,523 $ 425 $ 1,948 0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT 1.00 0.157% $ 1,523 $ 1,523 $ 425 $ 1,948 0001-37-371 INTERNAL SERVCS/ADMINISTRATION 2.00 0.315% $ 3,046 $ 3,046 $ 850 $ 3,896 0001-40-401 COMMUNITY CRISIS RESP PRGM 2.00 0.315% $ 3,046 $ 3,046 $ 850 $ 3,896 1003-0-0 TRANSPORTATION OPERATION 3.00 0.472% $ 4,569 $ 4,569 $ 1,276 $ 5,844 1012-0-0 HILLTOP LANDSCAPE MAINT DIST 7.50 1.181% $ 11,421 $ 11,421 $ 3,189 $ 14,611 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST 3.40 0.535% $ 5,178 $ 5,178 $ 1,446 $ 6,624 1050-0-0 CR-PLANNING & BUILDING 24.87 3.915% $ 37,873 $ 37,873 $ 10,576 $ 48,449 1055-0-0 ENCROACHMENT SVCS 3.25 0.512% $ 4,949 $ 4,949 $ 1,382 $ 6,331 1200-0-0 HOUSING ADMINISTRATION 3.00 0.472% $ 4,569 $ 4,569 $ 1,276 $ 5,844 1205-0-0 EMPLOYMENT & TRAINING 18.00 2.833% $ 27,411 $ 27,411 $ 7,654 $ 35,066 1303-0-0 KIDS FIRST INITIATIVE 4.00 0.630% $ 6,091 $ 6,091 $ 1,701 $ 7,792 4001-0-0 PORT OF RICHMOND 2.60 0.409% $ 3,959 $ 3,959 $ 1,106 $ 5,065 4003-0-0 WASTEWATER 8.60 1.354% $ 13,097 $ 13,097 $ 3,657 $ 16,754 4006-0-0 STORMWATER 0.40 0.063% $ 609 $ 609 $ 170 $ 779 4008-0-0 KCRT - CABLE TELEVIS 5.00 0.787% $ 7,614 $ 7,614 $ 2,126 $ 9,740 4405-0-0 RHA-NYSTROM VILLAGE 2.00 0.315% $ 3,046 $ 3,046 $ 850 $ 3,896 4501-0-0 RHA-CENTRAL OFFICE COST CNTR 3.00 0.472% $ 4,569 $ 4,569 $ 1,276 $ 5,844 5001-0-0 INSURANCE RESERVES 2.40 0.378% $ 3,655 $ 3,655 $ 1,021 $ 4,675 6102-0-0 SA-ADMINISTRATION 0.13 0.020% $ 198 $ 198 $ 55 $ 253 Total 635.27 100.000% $ 967,423 $ - $ 967,423 $ 264,616 $ 1,232,039 .

Allocation Basis: # of FTE
.

Source of Allocation: Staffing Report
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 114
MATRIX CONSULTING GROUP | 84
0001-15-151 City Attorney
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Legal Advice .
.
0001-13-131 City Manager Administration 62.00 6.652% $ 64,356 $ 64,356 $ 64,356 0001-14-141 City Clerk 11.00 1.180% $ 11,418 $ 11,418 $ 11,418 0001-15-151 City Attorney 5.00 0.536% $ 5,190 $ 5,190 $ 5,190 0001-17-171 Finance Administration 85.00 9.120% $ 88,231 $ 88,231 $ 26,338 $ 114,568 0001-18-181 Human Resources 76.00 8.155% $ 78,889 $ 78,889 $ 23,549 $ 102,438 0001-26-261 IT Administration 38.00 4.077% $ 39,444 $ 39,444 $ 11,774 $ 51,219 0001-10-105 CITY COUNCIL/CITY COUNCIL 34.00 3.648% $ 35,292 $ 35,292 $ 10,535 $ 45,827 0001-16-161 GF- PLN/PLNING ADMN DIV 6.00 0.644% $ 6,228 $ 6,228 $ 1,859 $ 8,087 0001-16-163 PLANNING&BLDGING SVCS/BUILDING 153.00 16.416% $ 158,815 $ 158,815 $ 47,408 $ 206,223 0001-19-191 POLICE/ADMINISTRATION 68.00 7.296% $ 70,585 $ 70,585 $ 21,070 $ 91,655 0001-20-201 FIRE/ADMINISTRATION 18.00 1.931% $ 18,684 $ 18,684 $ 5,577 $ 24,262 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN 4.00 0.429% $ 4,152 $ 4,152 $ 1,239 $ 5,391 0001-23-231 INFR&MAINT/ADMINISTRATION 132.00 14.163% $ 137,017 $ 137,017 $ 40,901 $ 177,918 0001-23-233 INFR&MAINT/PRKS & LNDSKPING 2.00 0.215% $ 2,076 $ 2,076 $ 620 $ 2,696 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN 17.00 1.824% $ 17,646 $ 17,646 $ 5,268 $ 22,914 0001-25-251 RECREATION SVCS/ADMINISTRATION 63.00 6.760% $ 65,394 $ 65,394 $ 19,521 $ 84,915 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION 59.00 6.330% $ 61,242 $ 61,242 $ 18,281 $ 79,524 0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT 6.00 0.644% $ 6,228 $ 6,228 $ 1,859 $ 8,087 1205-0-0 EMPLOYMENT & TRAINING 22.00 2.361% $ 22,836 $ 22,836 $ 6,817 $ 29,653 4001-0-0 PORT OF RICHMOND 34.00 3.648% $ 35,292 $ 35,292 $ 10,535 $ 45,827 4003-0-0 WASTEWATER 9.50 1.019% $ 9,861 $ 9,861 $ 2,944 $ 12,805 4006-0-0 STORMWATER 9.50 1.019% $ 9,861 $ 9,861 $ 2,944 $ 12,805 4501-0-0 RHA-CENTRAL OFFICE COST CNTR 18.00 1.931% $ 18,684 $ 18,684 $ 5,577 $ 24,262 Total 932.00 100.000% $ 967,423 $ - $ 967,423 $ 264,616 $ 1,232,039 .

Allocation Basis: # of RLOs
.

Source of Allocation: City Attorney Mail Attachment
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 115
MATRIX CONSULTING GROUP | 85

ALLOCATION SUMMARY
0001-13-131 City Manager Administration $ 4,569 $ 64,356 $ 68,925 0001-14-141 City Clerk $ 6,091 $ 11,418 $ 17,509
0001-15-151 City Attorney $ 9,137 $ 5,190 $ 14,327
0001-17-171 Finance Administration $ 11,689 $ 114,568 $ 126,257 0001-17-172 General Accounting $ 10,715 $ - $ 10,715
0001-17-173 Budget $ 4,870 $ - $ 4,870
0001-17-174 Payroll $ 5,844 $ - $ 5,844
0001-17-175 Treasury $ 3,896 $ - $ 3,896
0001-17-176 Accounts Payable $ 5,844 $ - $ 5,844
0001-17-177 Revenue Collection $ 14,611 $ - $ 14,611
0001-17-178 Purchasing $ 3,896 $ - $ 3,896
0001-18-181 Human Resources $ 21,429 $ 102,438 $ 123,867 0001-23-232 Facility Maintenance $ 54,254 $ - $ 54,254
0001-23-235 Equipment Maintenance $ 17,533 $ - $ 17,533 0001-26-261 IT Administration $ 6,818 $ 51,219 $ 58,037 0001-26-262 IT Telecommunications $ 4,870 $ - $ 4,870
0001-26-263 IT MailRoom & Duplication $ 1,948 $ - $ 1,948 0001-10-101 DIVISION OF THE MAYOR $ 7,792 $ - $ 7,792
0001-10-105 CITY COUNCIL/CITY COUNCIL $ 15,585 $ 45,827 $ 61,412 0001-16-161 GF- PLN/PLNING ADMN DIV $ - $ 8,087 $ 8,087 0001-16-163 PLANNING&BLDGING SVCS/BUILDING $ 10,715 $ 206,223 $ 216,937 0001-19-191 POLICE/ADMINISTRATION $ 301,955 $ 91,655 $ 393,609 0001-19-193 POLICE/CRIME PREVENTION $ 1,948 $ - $ 1,948.10 0001-19-197 POLICE/COMMUNICATIONS $ 31,170 $ - $ 31,170 0001-19-199 POLICE/PARKING ENFORCEMENT $ 11,689 $ - $ 11,689 0001-20-201 FIRE/ADMINISTRATION $ 8,572 $ 24,262 $32,833.13 0001-20-202 FIRE/SUPPRESSION $ 155,848 $ - $ 155,848
0001-20-203 FIRE/PREVENTION $ 9,740 $ - $ 9,740
0001-20-205 FIRE/TRAINING $ 1,948 $ - $ 1,948
0001-20-206 FIRE/OFF OF EMERGENCY SERVICES $ 1,948 $ - $ 1,948 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN $ 29,221 $ 5,391 $ 34,613 0001-23-231 INFR&MAINT/ADMINISTRATION $ 29,514 $ 177,918 $ 207,431 0001-15-151 City Attorney Total
General Legal
Support Legal Advice
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 116
MATRIX CONSULTING GROUP | 86

ALLOCATION SUMMARY
0001-15-151 City Attorney Total
General Legal
Support Legal Advice
0001-23-233 INFR&MAINT/PRKS & LNDSKPING $ 51,138 $ 2,696 $ 53,833 0001-23-234 INFR&MAINT/STREETS $ 40,910 $ - $ 40,910
0001-23-237 INFR&MAINT/ABATEMENT SERVICES $ 29,221 $ - $ 29,221 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN $ 50,008 $ 22,914 $ 72,921 0001-24-243 LIBRARY & CULT SVCS/LEAP $ 13,637 $ - $ 13,637 0001-25-251 RECREATION SVCS/ADMINISTRATION $ 26,104 $ 84,915 $ 111,020 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS $ 7,792 $ - $ 7,792 0001-25-254 RECREATION SVCS/SP PRGRMS $ 5,844 $ - $ 5,844 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION $ 8,572 $ 79,524 $ 88,095 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT $ 3,896 $ - $ 3,896 0001-36-364 ECONOMIC DEVMT/PUBLIC ART $ 1,948 $ - $ 1,948 0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT $ 1,948 $ 8,087 $ 10,035 0001-37-371 INTERNAL SERVCS/ADMINISTRATION $ 3,896 $ - $ 3,896 0001-40-401 COMMUNITY CRISIS RESP PRGM $ 3,896 $ - $ 3,896 1003-0-0 TRANSPORTATION OPERATION $ 5,844 $ - $ 5,844
1012-0-0 HILLTOP LANDSCAPE MAINT DIST $ 14,611 $ - $ 14,611 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST $ 6,624 $ - $ 6,624 1050-0-0 CR-PLANNING & BUILDING $ 48,449 $ - $ 48,449
1055-0-0 ENCROACHMENT SVCS $ 6,331 $ - $ 6,331
1200-0-0 HOUSING ADMINISTRATION $ 5,844 $ - $ 5,844
1205-0-0 EMPLOYMENT & TRAINING $ 35,066 $ 29,653 $ 64,719 1303-0-0 KIDS FIRST INITIATIVE $ 7,792 $ - $ 7,792
4001-0-0 PORT OF RICHMOND $ 5,065 $ 45,827 $ 50,892
4003-0-0 WASTEWATER $ 16,754 $ 12,805 $ 29,558
4006-0-0 STORMWATER $ 779 $ 12,805 $ 13,584
4008-0-0 KCRT - CABLE TELEVIS $ 9,740 $ - $ 9,740
4405-0-0 RHA-NYSTROM VILLAGE $ 3,896 $ - $ 3,896
4501-0-0 RHA-CENTRAL OFFICE COST CNTR $ 5,844 $ 24,262 $ 30,106 5001-0-0 INSURANCE RESERVES $ 4,675 $ - $ 4,675
6102-0-0 SA-ADMINISTRATION $ 253 $ - $ 253
Total $ 1,232,039 $1,232,039 $2,464,077
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 117
MATRIX CONSULTING GROUP | 87
5 FINANCE ADMINISTRATION
The Finance Administration provides administrative support to Finance Department staff related to the development and administration of the annual operating and capital improvement budgets, processing of procurement transactions, and processing of City revenues such as business taxes. Costs associated with the Finance Administration Division are allocated to Receiving Divisions through the following function:
• Finance Administration – represents costs related to management and oversight of Finance Department. This function is allocated based on the number of full-time equivalent (FTE) per finance division.

The chart on the following page illustrates the functions and measures used to allocate Finance Administration costs. The top tier shows the Finance Administration division, the second tier shows the function developed, and the third tier shows the measures used to allocate costs.

The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 118
MATRIX CONSULTING GROUP | 88
Finance Administration
Finance Administration
# of FTE Per Finance Division
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 119
MATRIX CONSULTING GROUP | 89

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 1,767,234 $ 1,767,234
Total Disallowed Costs $ - $ -
Incoming Costs
0001-13-131 City Manager Administration $ 7,801 $ 4,718 $ 12,519 0001-14-141 City Clerk $ 53,266 $ 10,606 $ 63,872
0001-15-151 City Attorney $ 97,368 $ 28,889 $ 126,257
0001-17-172 General Accounting $ 10,346 $ 10,346
0001-17-173 Budget $ 5,585 $ 5,585
0001-17-174 Payroll $ 7,365 $ 7,365
0001-17-176 Accounts Payable $ 1,820 $ 1,820
0001-17-178 Purchasing $ 21,122 $ 21,122
0001-18-181 Human Resources $ 35,437 $ 35,437
0001-26-261 IT Administration $ 24,235 $ 24,235
0001-26-262 IT Telecommunications $ 22,227 $ 22,227
0001-26-263 IT MailRoom & Duplication $ 35,417 $ 35,417 0001-91-907/908 Non-Departmental $ 1,270,912 $ 1,270,912 Total Incoming Costs $ 158,435 $ 1,478,680 $ 1,637,115
Cost Pool - Admin Charges $ 171,593
Total Cost Adjustments $ 171,593 $ 171,593
Total Costs to be Allocated $ 2,097,261 $ 1,478,680 $ 3,575,941 0001-17-171 Finance Administration
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 120
MATRIX CONSULTING GROUP | 90
0001-17-171 Finance Administration
Distribution Percentage 100.00%
Personnel
Salaries and Benefits $1,724,521 S $ 1,724,521
Subtotal Personnel Cost $1,724,521 $ 1,724,521
Operating Services & Supplies
Services & Supplies $ 89,431 S $ 89,431
Utilities $ 4,342 S $ 4,342
Contractual Services $ 99 S $ 99
Cost Pool $ 120,435 S $ 120,435
Cost Pool - Admin Charges $ (171,593) S $ (171,593)
Subtotal Operating Cost $ 42,713 $ 42,713
FUNCTIONAL EXPENDITURES $ 1,767,233.56 $ 1,767,233.56
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Cost Pool - Admin Charges $ 171,593 S $ 171,593
Subtotal Cost Adjustments $ 171,593 $ 171,593
FUNCTIONAL COST $ 1,938,826.56 $ 1,938,826.56
First Allocation
Incoming - All Others $ 158,435 $ 158,435
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 2,097,261.33 $ 2,097,261.33 Second Allocation
Incoming - All Others $1,478,680 $ 1,478,680
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 1,478,680.12 $ 1,478,680.12 TOTAL ALLOCATED $3,575,941 $ 3,575,941
Expense Type Expense ($)
S
p
re

EXPENSE DETAIL
Finance Administration
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 121
MATRIX CONSULTING GROUP | 91
0001-17-171 Finance Administration
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Finance Administration .
.
0001-17-172 General Accounting 5.50 21.569% $ 452,350 $ 452,350 $ 318,931 $ 771,281 0001-17-173 Budget 2.50 9.804% $ 205,614 $ 205,614 $ 144,969 $ 350,582 0001-17-174 Payroll 3.00 11.765% $ 246,737 $ 246,737 $ 173,962 $ 420,699 0001-17-175 Treasury 2.00 7.843% $ 164,491 $ 164,491 $ 115,975 $ 280,466 0001-17-176 Accounts Payable 3.00 11.765% $ 246,737 $ 246,737 $ 173,962 $ 420,699 0001-17-177 Revenue Collection 7.50 29.412% $ 616,842 $ 616,842 $ 434,906 $ 1,051,747 0001-17-178 Purchasing 2.00 7.843% $ 164,491 $ 164,491 $ 115,975 $ 280,466 Total 25.50 100.000% $ 2,097,261 $ - $ 2,097,261 $ 1,478,680 $ 3,575,941 .

Allocation Basis: # of FTE per Finance Division
.

Source of Allocation: Staffing Report

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 122
MATRIX CONSULTING GROUP | 92

ALLOCATION SUMMARY
0001-17-172 General Accounting $ 771,281 $ 771,281
0001-17-173 Budget $ 350,582 $ 350,582
0001-17-174 Payroll $ 420,699 $ 420,699
0001-17-175 Treasury $ 280,466 $ 280,466
0001-17-176 Accounts Payable $ 420,699 $ 420,699
0001-17-177 Revenue Collection $ 1,051,747 $1,051,747
0001-17-178 Purchasing $ 280,466 $ 280,466
Total $ 3,575,941 $3,575,941
0001-17-171 Finance Administration Finance Administration Total FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 123
MATRIX CONSULTING GROUP | 93
6 GENERAL ACCOUNTING
The General Accounting Division is responsible for managing the City’s MUNIS accounting system, maintaining the general ledger, and providing various auditing and accounting functions throughout the City. The General Accounting Division is also tasked with the creation of the Annual Comprehensive Financial Report (ACFR). Costs associated with the General Accounting Division are allocated to Receiving Divisions through the following function:
• Accounting - Exp. Support – represents costs associated with financial reconciliation and financial reporting. This function is allocated based on total modified2 expenditures per fund/department. • Accounting – Rev. Support – represents costs associated with revenue reconciliation. This function is allocated based on total modified revenues per fund/department.

The chart on the following page illustrates the functions and measures used to allocate General Accounting costs. The top tier shows the General Accounting division, the second tier shows the functions developed, and the third tier shows measures used to allocate costs citywide.

The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.
2 The following object codes were excluded as their dollar amount does not impact support services: ADM EXP, AMORT/Premium, CAP LEASES/(CON), CAP LEASES, CAP OUTLAY, COST

POOL/(CAP), COST POOL/(CON), COST POOL/(IND), COST POOL/(ISF), DEBT SERV EXP, DEPRECIATION, FIX ASST DISP, GRANT EXP HSNG PRGRMS, IMPROVMNTS(NC), IMPROVMNTS, MISC EXP, OPEB EXP/GSB 75, PENSION EXP,GASB 68, PROF SVCS/Asmt Collection Fee, PROV FR INS LOSS, Taxes, & Transfers Out.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 124
MATRIX CONSULTING GROUP | 94
General Accounting
Accounting - Exp. Support
Expenditures per Fund / Dept
Accounting - Rev. Support
Revenue per Fund / Dept
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 125
MATRIX CONSULTING GROUP | 95

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 1,061,426 $ 1,061,426
Total Disallowed Costs $ - $ -
Incoming Costs
0001-13-131 City Manager Administration $ 6,501 $ 3,931 $ 10,432 0001-15-151 City Attorney $ 8,376 $ 2,339 $ 10,715
0001-17-171 Finance Administration $ 452,350 $ 318,931 $ 771,281 0001-17-172 General Accounting $ 7,474 $ 7,474
0001-17-173 Budget $ 4,035 $ 4,035
0001-17-174 Payroll $ 7,365 $ 7,365
0001-17-176 Accounts Payable $ 152 $ 152
0001-18-181 Human Resources $ 35,437 $ 35,437
0001-26-261 IT Administration $ 26,438 $ 26,438
0001-26-262 IT Telecommunications $ 20,375 $ 20,375
0001-91-907/908 Non-Departmental $ 130,095 $ 130,095
Total Incoming Costs $ 467,227 $ 556,572 $ 1,023,799
Cost Pool - Admin Charges $ 294,474
Total Cost Adjustments $ 294,474 $ 294,474
Total Costs to be Allocated $ 1,823,127 $ 556,572 $ 2,379,699 0001-17-172 General Accounting
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 126
MATRIX CONSULTING GROUP | 96
0001-17-172 General Accounting
Distribution Percentage 80.00% 20.00%
Personnel
Salaries and Benefits $1,037,841 S $ 830,273 $ 207,568
Subtotal Personnel Cost $1,037,841 $ 830,273 $ 207,568
Operating Services & Supplies
Audit Services $ 267,945 S $ 214,356 $ 53,589
Services & Supplies $ 2,701 S $ 2,161 $ 540
Cost Pool $ 47,413 S $ 37,930 $ 9,483
Cost Pool - Admin Charges $ (294,474) S $ (235,579) $ (58,895) Subtotal Operating Cost $ 23,584 $ 18,867 $ 4,717
FUNCTIONAL EXPENDITURES $ 1,061,425.73 $ 849,140.58 $ 212,285.15 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Cost Pool - Admin Charges $ 294,474 P $ 235,579 $ 58,895 Subtotal Cost Adjustments $ 294,474 $ 235,579 $ 58,895
FUNCTIONAL COST $ 1,355,899.73 $ 1,084,719.78 $ 271,179.95 First Allocation
Incoming - All Others $ 467,227 $ 373,782 $ 93,445
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ - $ -
Subtotal of First Allocation $ 1,823,126.76 $ 1,458,501.41 $ 364,625.35 Second Allocation
Incoming - All Others $ 556,572 $ 445,258 $ 111,314
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ - $ -
Subtotal of Second Allocation $ 556,572.03 $ 445,257.62 $ 111,314.41 TOTAL ALLOCATED $2,379,699 $ 1,903,759 $ 475,940
Accounting - Rev. Support Expense Type Expense ($)
S
p
re

EXPENSE DETAIL
Accounting - Exp. Support
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 127
MATRIX CONSULTING GROUP | 97
0001-17-172 General Accounting
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Accounting - Exp. Support .
.
0001-13-131 City Manager Administration 1,266,126.75 0.496% $ 7,232 $ 7,232 $ 7,232 0001-14-141 City Clerk 959,085.28 0.376% $ 5,478 $ 5,478 $ 5,478 0001-15-151 City Attorney 3,322,092.34 1.301% $ 18,975 $ 18,975 $ 18,975 0001-17-171 Finance Administration 1,811,306.38 0.709% $ 10,346 $ 10,346 $ 10,346 0001-17-172 General Accounting 1,308,487.23 0.512% $ 7,474 $ 7,474 $ 7,474 0001-17-173 Budget 555,585.77 0.218% $ 3,173 $ 3,173 $ 1,003 $ 4,176 0001-17-174 Payroll 567,432.77 0.222% $ 3,241 $ 3,241 $ 1,024 $ 4,265 0001-17-175 Treasury 472,199.91 0.185% $ 2,697 $ 2,697 $ 852 $ 3,549 0001-17-176 Accounts Payable 357,925.72 0.140% $ 2,044 $ 2,044 $ 646 $ 2,690 0001-17-177 Revenue Collection 1,679,993.63 0.658% $ 9,596 $ 9,596 $ 3,032 $ 12,628 0001-17-178 Purchasing 417,293.47 0.163% $ 2,384 $ 2,384 $ 753 $ 3,137 0001-18-181 Human Resources 3,034,469.18 1.188% $ 17,333 $ 17,333 $ 5,477 $ 22,810 0001-23-232 Facility Maintenance 11,025,491.03 4.318% $ 62,976 $ 62,976 $ 19,901 $ 82,877 0001-23-235 Equipment Maintenance 3,711,516.27 1.454% $ 21,200 $ 21,200 $ 6,699 $ 27,899 0001-26-261 IT Administration 2,543,353.08 0.996% $ 14,527 $ 14,527 $ 4,591 $ 19,118 0001-26-262 IT Telecommunications 2,283,002.71 0.894% $ 13,040 $ 13,040 $ 4,121 $ 17,161 0001-26-263 IT MailRoom & Duplication 147,099.43 0.058% $ 840 $ 840 $ 266 $ 1,106 0001-10-101 DIVISION OF THE MAYOR 577,812.92 0.226% $ 3,300 $ 3,300 $ 1,043 $ 4,343 0001-10-105 CITY COUNCIL/CITY COUNCIL 904,259.13 0.354% $ 5,165 $ 5,165 $ 1,632 $ 6,797 0001-12-121 COMMISSIONS/POLICE 27,835.58 0.011% $ 159 $ 159 $ 50 $ 209 0001-13-132 CITY MANAGER/SPECIAL PROJECTS 97.30 0.000% $ 1 $ 1 $ 0 $ 1 0001-25-255 TRANSPORTATION OPERATION 621.27 0.000% $ 4 $ 4 $ 1 $ 5 0001-16-161 GF- PLN/PLNING ADMN DIV 121.11 0.000% $ 1 $ 1 $ 0 $ 1 0001-16-163 PLANNING&BLDGING SVCS/BUILDING 1,701,957.90 0.667% $ 9,721 $ 9,721 $ 3,072 $ 12,793 0001-19-191 POLICE/ADMINISTRATION 64,336,033.82 25.196% $ 367,480 $ 367,480 $ 116,128 $ 483,607 0001-19-192 PATROL/CIB 358,739.90 0.140% $ 2,049 $ 2,049 $ 648 $ 2,697 0001-19-193 POLICE/CRIME PREVENTION 513,923.29 0.201% $ 2,935 $ 2,935 $ 928 $ 3,863 0001-19-194 POLICE/COPS GRANT 954,798.08 0.374% $ 5,454 $ 5,454 $ 1,723 $ 7,177 0001-19-197 POLICE/COMMUNICATIONS 4,242,205.09 1.661% $ 24,231 $ 24,231 $ 7,657 $ 31,888 0001-19-199 POLICE/PARKING ENFORCEMENT 750,065.35 0.294% $ 4,284 $ 4,284 $ 1,354 $ 5,638 0001-20-201 FIRE/ADMINISTRATION 1,114,539.21 0.436% $ 6,366 $ 6,366 $ 2,012 $ 8,378 0001-20-202 FIRE/SUPPRESSION 33,174,255.48 12.992% $ 189,487 $ 189,487 $ 59,880 $ 249,367 0001-20-203 FIRE/PREVENTION 2,147,814.03 0.841% $ 12,268 $ 12,268 $ 3,877 $ 16,145 0001-20-204 FIRE/SUPPORT 1,341,527.08 0.525% $ 7,663 $ 7,663 $ 2,421 $ 10,084 0001-20-205 FIRE/TRAINING 451,365.50 0.177% $ 2,578 $ 2,578 $ 815 $ 3,393 0001-20-206 FIRE/OFF OF EMERGENCY SERVICES 234,627.01 0.092% $ 1,340 $ 1,340 $ 424 $ 1,764 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN 2,632,932.35 1.031% $ 15,039 $ 15,039 $ 4,752 $ 19,791 0001-23-231 INFR&MAINT/ADMINISTRATION 3,728,678.28 1.460% $ 21,298 $ 21,298 $ 6,730 $ 28,028 0001-23-233 INFR&MAINT/PRKS & LNDSKPING 5,783,510.61 2.265% $ 33,035 $ 33,035 $ 10,439 $ 43,474

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 128
MATRIX CONSULTING GROUP | 98
0001-17-172 General Accounting
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
0001-23-234 INFR&MAINT/STREETS 3,786,610.91 1.483% $ 21,629 $ 21,629 $ 6,835 $ 28,464 0001-23-237 INFR&MAINT/ABATEMENT SERVICES 2,281,960.47 0.894% $ 13,034 $ 13,034 $ 4,119 $ 17,153 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN 4,377,338.37 1.714% $ 25,003 $ 25,003 $ 7,901 $ 32,904 0001-24-242 LIBRARY & CULT SVCS/LIB SVCS 457,080.35 0.179% $ 2,611 $ 2,611 $ 825 $ 3,436 0001-24-243 LIBRARY & CULT SVCS/LEAP 910,868.91 0.357% $ 5,203 $ 5,203 $ 1,644 $ 6,847 0001-25-251 RECREATION SVCS/ADMINISTRATION 2,964,576.19 1.161% $ 16,933 $ 16,933 $ 5,351 $ 22,284 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS 1,652,066.83 0.647% $ 9,436 $ 9,436 $ 2,982 $ 12,418 0001-25-254 RECREATION SVCS/SP PRGRMS 767,179.59 0.300% $ 4,382 $ 4,382 $ 1,385 $ 5,767 0001-25-256 RECREATION SVCS/AQUATICS 459,015.74 0.180% $ 2,622 $ 2,622 $ 829 $ 3,450 0001-25-257 RECREATION SVCS/CONVENTION CTR 420,767.74 0.165% $ 2,403 $ 2,403 $ 759 $ 3,163 0001-25-259 RECREATION SVCS/PLUNGE 382,361.88 0.150% $ 2,184 $ 2,184 $ 690 $ 2,874 0001-26-260 RECREATION SVCS/CITIES OF SRVC 81,418.90 0.032% $ 465 $ 465 $ 147 $ 612 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION 1,007,473.34 0.395% $ 5,755 $ 5,755 $ 1,819 $ 7,573 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT 277,487.88 0.109% $ 1,585 $ 1,585 $ 501 $ 2,086 0001-36-364 ECONOMIC DEVMT/PUBLIC ART 763,573.82 0.299% $ 4,361 $ 4,361 $ 1,378 $ 5,740 0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT 348,203.35 0.136% $ 1,989 $ 1,989 $ 629 $ 2,617 0001-37-371 INTERNAL SERVCS/ADMINISTRATION 7,985.63 0.003% $ 46 $ 46 $ 14 $ 60 0001-38-255 TRANSPORTATION OPERATION 97,773.87 0.038% $ 558 $ 558 $ 176 $ 735 0001-40-401 COMMUNITY CRISIS RESP PRGM 455,123.66 0.178% $ 2,600 $ 2,600 $ 822 $ 3,421 1002-0-0 STATE GAS TAX 1,025,600.00 0.402% $ 5,858 $ 5,858 $ 1,851 $ 7,709 1003-0-0 TRANSPORTATION OPERATION 1,026,645.58 0.402% $ 5,864 $ 5,864 $ 1,853 $ 7,717 1005-0-0 LIBRARY FUND 162,329.19 0.064% $ 927 $ 927 $ 293 $ 1,220 1006-0-0 OUTSIDE FUNDED SVCS - GRANTS 4,144,544.04 1.623% $ 23,673 $ 23,673 $ 7,481 $ 31,154 1007-0-0 EMERGENCY MED SERV 125,493.05 0.049% $ 717 $ 717 $ 227 $ 943 1010-0-0 N.RICHMOND WASTE 31,620.89 0.012% $ 181 $ 181 $ 57 $ 238 1012-0-0 HILLTOP LANDSCAPE MAINT DIST 1,341,143.02 0.525% $ 7,660 $ 7,660 $ 2,421 $ 10,081 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST 945,235.96 0.370% $ 5,399 $ 5,399 $ 1,706 $ 7,105 1017-0-0 CHEVRON MODERNIZATN PROJ & CIA 2,279,521.00 0.893% $ 13,020 $ 13,020 $ 4,115 $ 17,135 1018-0-0 RENT CONTROL 3,160,600.31 1.238% $ 18,053 $ 18,053 $ 5,705 $ 23,758 1050-0-0 CR-PLANNING & BUILDING 9,077,622.99 3.555% $ 51,850 $ 51,850 $ 16,385 $ 68,236 1055-0-0 ENCROACHMENT SVCS 639,363.37 0.250% $ 3,652 $ 3,652 $ 1,154 $ 4,806 1200-0-0 HOUSING ADMINISTRATION 30,252.56 0.012% $ 173 $ 173 $ 55 $ 227 1201-0-0 CDBG 15,969.45 0.006% $ 91 $ 91 $ 29 $ 120
1203-0-0 NEIGHBORHOOD STAB(NP) 22,702.50 0.009% $ 130 $ 130 $ 41 $ 171 1205-0-0 EMPLOYMENT & TRAINING 4,881,797.85 1.912% $ 27,884 $ 27,884 $ 8,812 $ 36,696 1209-0-0 CAL-HOME GRANT FUND 2,160.00 0.001% $ 12 $ 12 $ 4 $ 16 1302-0-0 HOUSNG IN LIEU FEE - DEVELOPER 715,856.99 0.280% $ 4,089 $ 4,089 $ 1,292 $ 5,381 1303-0-0 KIDS FIRST INITIATIVE 3,322,490.87 1.301% $ 18,978 $ 18,978 $ 5,997 $ 24,975 1304-0-0 EMERGENCY OPE & DISASTR RECVRY 8,663.50 0.003% $ 49 $ 49 $ 16 $ 65 1305-0-0 PUBLIC ART 119,652.08 0.047% $ 683 $ 683 $ 216 $ 899 FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 129
MATRIX CONSULTING GROUP | 99
0001-17-172 General Accounting
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
1306-0-0 AMERICAN RESCUE PLAN ACT 1,568,566.44 0.614% $ 8,959 $ 8,959 $ 2,831 $ 11,791 2001-0-0 GENERAL CAPITAL FUND 285,211.20 0.112% $ 1,629 $ 1,629 $ 515 $ 2,144 2002-0-0 MEASURE J 213,122.00 0.083% $ 1,217 $ 1,217 $ 385 $ 1,602 2117-0-0 IMPACT FEE - LIBRARY 16,395.00 0.006% $ 94 $ 94 $ 30 $ 123 4001-0-0 PORT OF RICHMOND 2,105,724.35 0.825% $ 12,028 $ 12,028 $ 3,801 $ 15,829 4003-0-0 WASTEWATER 17,685,345.34 6.926% $ 101,017 $ 101,017 $ 31,922 $ 132,939 4005-0-0 MARINA 91,399.22 0.036% $ 522 $ 522 $ 165 $ 687 4006-0-0 STORMWATER 1,571,126.42 0.615% $ 8,974 $ 8,974 $ 2,836 $ 11,810 4008-0-0 KCRT - CABLE TELEVIS 1,052,576.12 0.412% $ 6,012 $ 6,012 $ 1,900 $ 7,912 4201-0-0 RHA-CAPITAL FUND 465,983.76 0.182% $ 2,662 $ 2,662 $ 841 $ 3,503 4404-0-0 RHA-NEVIN PLAZA 1,732.05 0.001% $ 10 $ 10 $ 3 $ 13 4405-0-0 RHA-NYSTROM VILLAGE 1,126,216.48 0.441% $ 6,433 $ 6,433 $ 2,033 $ 8,466 4501-0-0 RHA-CENTRAL OFFICE COST CNTR 182,266.70 0.071% $ 1,041 $ 1,041 $ 329 $ 1,370 4502-0-0 RHA-HOUSING CORPORATION 5,600.00 0.002% $ 32 $ 32 $ 10 $ 42 5001-0-0 INSURANCE RESERVES 1,594,920.86 0.625% $ 9,110 $ 9,110 $ 2,879 $ 11,989 5003-0-0 EQUIPMENT SERVICES 156,890.01 0.061% $ 896 $ 896 $ 283 $ 1,179 5008-0-0 COMPENSATED ABSENCES 2,322,842.65 0.910% $ 13,268 $ 13,268 $ 4,193 $ 17,461 6004-0-0 COMMISSION ON AGING 19,755.02 0.008% $ 113 $ 113 $ 36 $ 148 6007-0-0 SENIOR TRUST DEPOSIT 33,126.02 0.013% $ 189 $ 189 $ 60 $ 249 6047-0-0 CERTBT PLAN FUND 354,111.40 0.139% $ 2,023 $ 2,023 $ 639 $ 2,662 6048-0-0 OPEB PLAN FUND 7,876,161.38 3.085% $ 44,988 $ 44,988 $ 14,217 $ 59,204 6050-0-0 GENERAL PENSION FUND 217,861.78 0.085% $ 1,244 $ 1,244 $ 393 $ 1,638 6051-0-0 POLICE & FIRE PENSION 594,134.21 0.233% $ 3,394 $ 3,394 $ 1,072 $ 4,466 6102-0-0 SA-ADMINISTRATION 186,001.19 0.073% $ 1,062 $ 1,062 $ 336 $ 1,398 6103-0-0 SA-CAPITAL PROJECT FUNDS 45,821.45 0.018% $ 262 $ 262 $ 83 $ 344 6403-0-0 SA-DS LOANS PAYABLE 553,947.25 0.217% $ 3,164 $ 3,164 $ 1,000 $ 4,164 Total 255,345,152.17 100.000% $ 1,458,501 $ - $ 1,458,501 $ 445,258 $ 1,903,759 .

Allocation Basis: Expenditures per Fund / Dept
.

Source of Allocation: Actual Expenditures
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 130
MATRIX CONSULTING GROUP | 100
0001-17-172 General Accounting
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Accounting - Rev. Support .
.
0001-13-131 City Manager Administration 86.00 0.000% $ 0 $ 0 $ 0 0001-14-141 City Clerk 14,030.59 0.020% $ 73 $ 73 $ 73
0001-15-151 City Attorney 495.00 0.001% $ 3 $ 3 $ 3
0001-18-181 Human Resources 85.59 0.000% $ 0 $ 0 $ 0 $ 1 0001-23-232 Facility Maintenance 5,307.99 0.008% $ 28 $ 28 $ 8 $ 36 0001-23-235 Equipment Maintenance 38,152.20 0.055% $ 199 $ 199 $ 61 $ 260 0001-26-262 IT Telecommunications 24,673.74 0.035% $ 129 $ 129 $ 39 $ 168 0001-26-263 IT MailRoom & Duplication 212.06 0.000% $ 1 $ 1 $ 0 $ 1 0001-10-101 DIVISION OF THE MAYOR 3,920.00 0.006% $ 20 $ 20 $ 6 $ 27 0001-16-163 PLANNING&BLDGING SVCS/BUILDING 234,735.07 0.336% $ 1,225 $ 1,225 $ 374 $ 1,599 0001-19-191 POLICE/ADMINISTRATION 719,304.65 1.029% $ 3,753 $ 3,753 $ 1,146 $ 4,899 0001-19-196 POLICE/REGULATORY 2,205.00 0.003% $ 12 $ 12 $ 4 $ 15 0001-19-197 POLICE/COMMUNICATIONS 847,265.04 1.212% $ 4,420 $ 4,420 $ 1,350 $ 5,770 0001-19-199 POLICE/PARKING ENFORCEMENT 167,000.37 0.239% $ 871 $ 871 $ 266 $ 1,137 0001-20-202 FIRE/SUPPRESSION 27,235.49 0.039% $ 142 $ 142 $ 43 $ 185 0001-20-203 FIRE/PREVENTION 837,005.55 1.198% $ 4,367 $ 4,367 $ 1,333 $ 5,700 0001-20-204 FIRE/SUPPORT 31,117.85 0.045% $ 162 $ 162 $ 50 $ 212 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN 661.69 0.001% $ 3 $ 3 $ 1 $ 5 0001-23-231 INFR&MAINT/ADMINISTRATION 15,670.81 0.022% $ 82 $ 82 $ 25 $ 107 0001-23-233 INFR&MAINT/PRKS & LNDSKPING 21,297.72 0.030% $ 111 $ 111 $ 34 $ 145 0001-23-234 INFR&MAINT/STREETS 1,947.16 0.003% $ 10 $ 10 $ 3 $ 13 0001-23-237 INFR&MAINT/ABATEMENT SERVICES 100.00 0.000% $ 1 $ 1 $ 0 $ 1 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN 31,908.24 0.046% $ 166 $ 166 $ 51 $ 217 0001-25-251 RECREATION SVCS/ADMINISTRATION 54,436.10 0.078% $ 284 $ 284 $ 87 $ 371 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS 101,007.77 0.145% $ 527 $ 527 $ 161 $ 688 0001-25-254 RECREATION SVCS/SP PRGRMS 51,115.94 0.073% $ 267 $ 267 $ 81 $ 348 0001-25-256 RECREATION SVCS/AQUATICS 104,847.50 0.150% $ 547 $ 547 $ 167 $ 714 0001-25-257 RECREATION SVCS/CONVENTION CTR 371,409.63 0.531% $ 1,938 $ 1,938 $ 592 $ 2,529 0001-25-259 RECREATION SVCS/PLUNGE 62,227.50 0.089% $ 325 $ 325 $ 99 $ 424 0001-26-260 RECREATION SVCS/CITIES OF SRVC 1,376.89 0.002% $ 7 $ 7 $ 2 $ 9 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION 1,105.94 0.002% $ 6 $ 6 $ 2 $ 8 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT 1,717,346.76 2.457% $ 8,960 $ 8,960 $ 2,736 $ 11,696 0001-38-255 TRANSPORTATION OPERATION 38,849.17 0.056% $ 203 $ 203 $ 62 $ 265 1002-0-0 STATE GAS TAX 3,226,524.65 4.617% $ 16,833 $ 16,833 $ 5,140 $ 21,973 1003-0-0 TRANSPORTATION OPERATION 1,109,110.10 1.587% $ 5,786 $ 5,786 $ 1,767 $ 7,553 1005-0-0 LIBRARY FUND 250,262.99 0.358% $ 1,306 $ 1,306 $ 399 $ 1,704 1006-0-0 OUTSIDE FUNDED SVCS - GRANTS 10,061,230.73 14.396% $ 52,491 $ 52,491 $ 16,028 $ 68,519 1012-0-0 HILLTOP LANDSCAPE MAINT DIST 1,159,570.76 1.659% $ 6,050 $ 6,050 $ 1,847 $ 7,897 FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 131
MATRIX CONSULTING GROUP | 101
0001-17-172 General Accounting
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
1015-0-0 MARINA BAY LNDSCP & LIGHT DIST 736,073.56 1.053% $ 3,840 $ 3,840 $ 1,173 $ 5,013 1018-0-0 RENT CONTROL 2,876,307.14 4.116% $ 15,006 $ 15,006 $ 4,582 $ 19,588 1019-0-0 ROAD MAINT & REHAB ACCT (RMRA) 3,126,680.30 4.474% $ 16,312 $ 16,312 $ 4,981 $ 21,293 1050-0-0 CR-PLANNING & BUILDING 755,828.39 1.081% $ 3,943 $ 3,943 $ 1,204 $ 5,147 1054-0-0 ENGINEERING GRANTS 7,968,980.30 11.402% $ 41,576 $ 41,576 $ 12,695 $ 54,271 1200-0-0 HOUSING ADMINISTRATION 60,175.50 0.086% $ 314 $ 314 $ 96 $ 410 1205-0-0 EMPLOYMENT & TRAINING 2,491,546.46 3.565% $ 12,999 $ 12,999 $ 3,969 $ 16,968 1208-0-0 COR-SUCCESSOR HOUSING AGENCY 90,289.42 0.129% $ 471 $ 471 $ 144 $ 615 2002-0-0 MEASURE J 3,079,360.97 4.406% $ 16,066 $ 16,066 $ 4,906 $ 20,971 4001-0-0 PORT OF RICHMOND 5,545,960.57 7.935% $ 28,934 $ 28,934 $ 8,835 $ 37,769 4003-0-0 WASTEWATER 12,826,339.33 18.352% $ 66,917 $ 66,917 $ 20,433 $ 87,350 4005-0-0 MARINA 574,070.20 0.821% $ 2,995 $ 2,995 $ 915 $ 3,910 4006-0-0 STORMWATER 4,812,623.02 6.886% $ 25,108 $ 25,108 $ 7,667 $ 32,775 4008-0-0 KCRT - CABLE TELEVIS 802,452.18 1.148% $ 4,187 $ 4,187 $ 1,278 $ 5,465 5001-0-0 INSURANCE RESERVES 879,729.34 1.259% $ 4,590 $ 4,590 $ 1,401 $ 5,991 5003-0-0 EQUIPMENT SERVICES 40,649.14 0.058% $ 212 $ 212 $ 65 $ 277 6004-0-0 COMMISSION ON AGING 8,721.00 0.012% $ 45 $ 45 $ 14 $ 59 6005-0-0 SEAVER GALLERY TRUST FUND 76,765.02 0.110% $ 400 $ 400 $ 122 $ 523 6006-0-0 POLICE GENERAL TRUST 75,736.74 0.108% $ 395 $ 395 $ 121 $ 516 6007-0-0 SENIOR TRUST DEPOSIT 47,918.32 0.069% $ 250 $ 250 $ 76 $ 326 6058-0-0 MARINA WESTSHORE DEB 285,713.38 0.409% $ 1,491 $ 1,491 $ 455 $ 1,946 6059-0-0 COUNTRY CLUB VISTA 769,190.00 1.101% $ 4,013 $ 4,013 $ 1,225 $ 5,238 6103-0-0 SA-CAPITAL PROJECT FUNDS 503,190.46 0.720% $ 2,625 $ 2,625 $ 802 $ 3,427 6999-0-0 PAYROLL LIABILITIES FUND 120,204.98 0.172% $ 627 $ 627 $ 191 $ 819 Total 69,889,345.96 100.000% $ 364,625 $ - $ 364,625 $ 111,314 $ 475,940 .

Allocation Basis: Revenue per Fund / Dept
.

Source of Allocation: FY2024-25 AR Report
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 132
MATRIX CONSULTING GROUP | 102

ALLOCATION SUMMARY
0001-13-131 City Manager Administration $ 7,232 $ 0 $ 7,232 0001-14-141 City Clerk $ 5,478 $ 73 $ 5,551
0001-15-151 City Attorney $ 18,975 $ 3 $ 18,978
0001-17-171 Finance Administration $ 10,346 $ - $ 10,346 0001-17-172 General Accounting $ 7,474 $ - $ 7,474
0001-17-173 Budget $ 4,176 $ - $ 4,176
0001-17-174 Payroll $ 4,265 $ - $ 4,265
0001-17-175 Treasury $ 3,549 $ - $ 3,549
0001-17-176 Accounts Payable $ 2,690 $ - $ 2,690
0001-17-177 Revenue Collection $ 12,628 $ - $ 12,628
0001-17-178 Purchasing $ 3,137 $ - $ 3,137
0001-18-181 Human Resources $ 22,810 $ 1 $ 22,810
0001-23-232 Facility Maintenance $ 82,877 $ 36 $ 82,914 0001-23-235 Equipment Maintenance $ 27,899 $ 260 $ 28,159 0001-26-261 IT Administration $ 19,118 $ - $ 19,118
0001-26-262 IT Telecommunications $ 17,161 $ 168 $ 17,329 0001-26-263 IT MailRoom & Duplication $ 1,106 $ 1 $ 1,107 0001-10-101 DIVISION OF THE MAYOR $ 4,343 $ 27 $ 4,370
0001-10-105 CITY COUNCIL/CITY COUNCIL $ 6,797 $ - $ 6,797 0001-12-121 COMMISSIONS/POLICE $ 209 $ - $ 209
0001-13-132 CITY MANAGER/SPECIAL PROJECTS $ 1 $ - $ 1
0001-25-255 TRANSPORTATION OPERATION $ 5 $ - $ 5
0001-16-161 GF- PLN/PLNING ADMN DIV $ 1 $ - $ 1
0001-16-163 PLANNING&BLDGING SVCS/BUILDING $ 12,793 $ 1,599 $ 14,392 0001-19-191 POLICE/ADMINISTRATION $ 483,607 $ 4,899 $ 488,506 0001-19-192 PATROL/CIB $ 2,697 $ - $ 2,697
0001-19-193 POLICE/CRIME PREVENTION $ 3,863 $ - $ 3,863.11 0001-19-194 POLICE/COPS GRANT $ 7,177 $ - $ 7,177
0001-19-196 POLICE/REGULATORY $ - $ 15 $ 15
0001-19-197 POLICE/COMMUNICATIONS $ 31,888 $ 5,770 $ 37,658 0001-17-172 General Accounting Accounting - Exp. Support Accounting - Rev. Support Total FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 133
MATRIX CONSULTING GROUP | 103

ALLOCATION SUMMARY
0001-17-172 General Accounting Accounting - Exp. Support Accounting - Rev. Support Total 0001-19-199 POLICE/PARKING ENFORCEMENT $ 5,638 $ 1,137 $ 6,775 0001-20-201 FIRE/ADMINISTRATION $ 8,378 $ - $ 8,377.88
0001-20-202 FIRE/SUPPRESSION $ 249,367 $ 185 $ 249,553
0001-20-203 FIRE/PREVENTION $ 16,145 $ 5,700 $ 21,845
0001-20-204 FIRE/SUPPORT $ 10,084 $ 212 $ 10,296
0001-20-205 FIRE/TRAINING $ 3,393 $ - $ 3,393
0001-20-206 FIRE/OFF OF EMERGENCY SERVICES $ 1,764 $ - $ 1,764 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN $ 19,791 $ 5 $ 19,796 0001-23-231 INFR&MAINT/ADMINISTRATION $ 28,028 $ 107 $ 28,135 0001-23-233 INFR&MAINT/PRKS & LNDSKPING $ 43,474 $ 145 $ 43,619 0001-23-234 INFR&MAINT/STREETS $ 28,464 $ 13 $ 28,477
0001-23-237 INFR&MAINT/ABATEMENT SERVICES $ 17,153 $ 1 $ 17,154 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN $ 32,904 $ 217 $ 33,121 0001-24-242 LIBRARY & CULT SVCS/LIB SVCS $ 3,436 $ - $ 3,435.83 0001-24-243 LIBRARY & CULT SVCS/LEAP $ 6,847 $ - $ 6,847 0001-25-251 RECREATION SVCS/ADMINISTRATION $ 22,284 $ 371 $ 22,655 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS $ 12,418 $ 688 $ 13,106 0001-25-254 RECREATION SVCS/SP PRGRMS $ 5,767 $ 348 $ 6,115 0001-25-256 RECREATION SVCS/AQUATICS $ 3,450 $ 714 $ 4,164 0001-25-257 RECREATION SVCS/CONVENTION CTR $ 3,163 $ 2,529 $ 5,692 0001-25-259 RECREATION SVCS/PLUNGE $ 2,874 $ 424 $ 3,298 0001-26-260 RECREATION SVCS/CITIES OF SRVC $ 612 $ 9 $ 621 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION $ 7,573 $ 8 $ 7,581 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT $ 2,086 $ 11,696 $ 13,781 0001-36-364 ECONOMIC DEVMT/PUBLIC ART $ 5,740 $ - $ 5,740 0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT $ 2,617 $ - $ 2,617 0001-37-371 INTERNAL SERVCS/ADMINISTRATION $ 60 $ - $ 60 0001-38-255 TRANSPORTATION OPERATION $ 735 $ 265 $ 1,000 0001-40-401 COMMUNITY CRISIS RESP PRGM $ 3,421 $ - $ 3,421 1002-0-0 STATE GAS TAX $ 7,709 $ 21,973 $ 29,683
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 134
MATRIX CONSULTING GROUP | 104

ALLOCATION SUMMARY
0001-17-172 General Accounting Accounting - Exp. Support Accounting - Rev. Support Total 1003-0-0 TRANSPORTATION OPERATION $ 7,717 $ 7,553 $ 15,270 1005-0-0 LIBRARY FUND $ 1,220 $ 1,704 $ 2,925
1006-0-0 OUTSIDE FUNDED SVCS - GRANTS $ 31,154 $ 68,519 $99,673.48 1007-0-0 EMERGENCY MED SERV $ 943 $ - $ 943
1010-0-0 N.RICHMOND WASTE $ 238 $ - $ 238
1012-0-0 HILLTOP LANDSCAPE MAINT DIST $ 10,081 $ 7,897 $ 17,978 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST $ 7,105 $ 5,013 $ 12,118 1017-0-0 CHEVRON MODERNIZATN PROJ & CIA $ 17,135 $ - $ 17,135 1018-0-0 RENT CONTROL $ 23,758 $ 19,588 $ 43,346
1019-0-0 ROAD MAINT & REHAB ACCT (RMRA) $ - $ 21,293 $ 21,293 1050-0-0 CR-PLANNING & BUILDING $ 68,236 $ 5,147 $ 73,383 1054-0-0 ENGINEERING GRANTS $ - $ 54,271 $ 54,271
1055-0-0 ENCROACHMENT SVCS $ 4,806 $ - $ 4,806
1200-0-0 HOUSING ADMINISTRATION $ 227 $ 410 $ 637
1201-0-0 CDBG $ 120 $ - $ 120
1203-0-0 NEIGHBORHOOD STAB(NP) $ 171 $ - $ 171
1205-0-0 EMPLOYMENT & TRAINING $ 36,696 $ 16,968 $ 53,664 1208-0-0 COR-SUCCESSOR HOUSING AGENCY $ - $ 615 $ 615
1209-0-0 CAL-HOME GRANT FUND $ 16 $ - $ 16
1302-0-0 HOUSNG IN LIEU FEE - DEVELOPER $ 5,381 $ - $ 5,381 1303-0-0 KIDS FIRST INITIATIVE $ 24,975 $ - $ 24,975
1304-0-0 EMERGENCY OPE & DISASTR RECVRY $ 65 $ - $ 65
1305-0-0 PUBLIC ART $ 899 $ - $ 899
1306-0-0 AMERICAN RESCUE PLAN ACT $ 11,791 $ - $ 11,791 2001-0-0 GENERAL CAPITAL FUND $ 2,144 $ - $ 2,144
2002-0-0 MEASURE J $ 1,602 $ 20,971 $ 22,573
2117-0-0 IMPACT FEE - LIBRARY $ 123 $ - $ 123
4001-0-0 PORT OF RICHMOND $ 15,829 $ 37,769 $ 53,598
4003-0-0 WASTEWATER $ 132,939 $ 87,350 $ 220,289
4005-0-0 MARINA $ 687 $ 3,910 $ 4,597
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 135
MATRIX CONSULTING GROUP | 105

ALLOCATION SUMMARY
0001-17-172 General Accounting Accounting - Exp. Support Accounting - Rev. Support Total 4006-0-0 STORMWATER $ 11,810 $ 32,775 $ 44,585
4008-0-0 KCRT - CABLE TELEVIS $ 7,912 $ 5,465 $ 13,377
4201-0-0 RHA-CAPITAL FUND $ 3,503 $ - $ 3,503
4404-0-0 RHA-NEVIN PLAZA $ 13 $ - $ 13
4405-0-0 RHA-NYSTROM VILLAGE $ 8,466 $ - $ 8,466
4501-0-0 RHA-CENTRAL OFFICE COST CNTR $ 1,370 $ - $ 1,370 4502-0-0 RHA-HOUSING CORPORATION $ 42 $ - $ 42
5001-0-0 INSURANCE RESERVES $ 11,989 $ 5,991 $ 17,980
5003-0-0 EQUIPMENT SERVICES $ 1,179 $ 277 $ 1,456
5008-0-0 COMPENSATED ABSENCES $ 17,461 $ - $ 17,461
6004-0-0 COMMISSION ON AGING $ 148 $ 59 $ 208
6005-0-0 SEAVER GALLERY TRUST FUND $ - $ 523 $ 523
6006-0-0 POLICE GENERAL TRUST $ - $ 516 $ 516
6007-0-0 SENIOR TRUST DEPOSIT $ 249 $ 326 $ 575
6047-0-0 CERTBT PLAN FUND $ 2,662 $ - $ 2,662
6048-0-0 OPEB PLAN FUND $ 59,204 $ - $ 59,204
6050-0-0 GENERAL PENSION FUND $ 1,638 $ - $ 1,638
6051-0-0 POLICE & FIRE PENSION $ 4,466 $ - $ 4,466
6058-0-0 MARINA WESTSHORE DEB $ - $ 1,946 $ 1,946
6059-0-0 COUNTRY CLUB VISTA $ - $ 5,238 $ 5,238
6102-0-0 SA-ADMINISTRATION $ 1,398 $ - $ 1,398
6103-0-0 SA-CAPITAL PROJECT FUNDS $ 344 $ 3,427 $ 3,771 6403-0-0 SA-DS LOANS PAYABLE $ 4,164 $ - $ 4,164
6999-0-0 PAYROLL LIABILITIES FUND $ - $ 819 $ 819
Total $ 1,903,759 $ 475,940 $2,379,699
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 136
MATRIX CONSULTING GROUP | 106
7 BUDGET
The Budget division is responsible for developing the City’s annual Capital Improvement Plan, working with departments to review the operating budget, and conducting analysis on monthly variances. The Budget division is also responsible for grants management as well as providing training for MUNIS users. Costs associated with the Budget division are allocated to receiving departments through the following function:
• Budget Oversight & Management – represents support associated with providing developing and monitoring the budget. This function is allocated based on total modified3 expenditures per fund/department.

The chart on the following page illustrates the functions and measures used to allocate Budget division costs. The top tier shows the Budget Division, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.
3 The following object codes were excluded as their dollar amount does not impact support services: ADM EXP, AMORT/Premium, CAP LEASES/(CON), CAP LEASES, CAP OUTLAY, COST

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 137
MATRIX CONSULTING GROUP | 107
Budget
Budget Oversight &
Management
Expenditures per Fund / Dept
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 138
MATRIX CONSULTING GROUP | 108

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 515,931 $ 515,931
Capital Leases $ (80,000)
Total Deductions $ (80,000) $ (80,000)
Incoming Costs
0001-13-131 City Manager Administration $ 2,883 $ 1,743 $ 4,626 0001-15-151 City Attorney $ 3,807 $ 1,063 $ 4,870
0001-17-171 Finance Administration $ 205,614 $ 144,969 $ 350,582 0001-17-172 General Accounting $ 3,173 $ 1,003 $ 4,176
0001-17-173 Budget $ 1,713 $ 1,713
0001-17-174 Payroll $ 3,683 $ 3,683
0001-17-176 Accounts Payable $ 379 $ 379
0001-18-181 Human Resources $ 17,718 $ 17,718
0001-26-261 IT Administration $ 17,626 $ 17,626
0001-26-262 IT Telecommunications $ 9,261 $ 9,261
0001-91-907/908 Non-Departmental $ 59,134 $ 59,134
Total Incoming Costs $ 215,477 $ 258,292 $ 473,769
Cost Pool - Admin Charges $ 134,243
Total Cost Adjustments $ 134,243 $ 134,243
Total Costs to be Allocated $ 785,651 $ 258,292 $ 1,043,943 0001-17-173 Budget
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 139
MATRIX CONSULTING GROUP | 109
0001-17-173 Budget
Distribution Percentage 100.00%
Personnel
Salaries and Benefits $ 503,269 S $ 503,269
Subtotal Personnel Cost $ 503,269 $ 503,269
Operating Services & Supplies
Professional Services $ 48,561 S $ 48,561
Services & Supplies $ 3,756 S $ 3,756
Cost Pool $ 14,588 S $ 14,588
Cost Pool - Admin Charges $ (134,243) S $ (134,243)
Capital Leases $ 80,000 S $ 80,000
Subtotal Operating Cost $ 12,662 $ 12,662
FUNCTIONAL EXPENDITURES $ 515,931.23 $ 515,931.23
Disallowed Costs
Capital Leases $ (80,000) S $ (80,000)
Subtotal Disallowed Costs $ (80,000) $ (80,000)
Cost Adjustments
Cost Pool - Admin Charges $ 134,243 S $ 134,243
Subtotal Cost Adjustments $ 134,243 $ 134,243
FUNCTIONAL COST $ 570,174.23 $ 570,174.23
First Allocation
Incoming - All Others $ 215,477 $ 215,477
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 785,651.20 $ 785,651.20
Second Allocation
Incoming - All Others $ 258,292 $ 258,292
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 258,292.29 $ 258,292.29 TOTAL ALLOCATED $1,043,943 $ 1,043,943

EXPENSE DETAIL
S
p
re Budget Oversight & Management Expense Type Expense ($) FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 140
MATRIX CONSULTING GROUP | 110
0001-17-173 Budget
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Budget Oversight & Management .
.
0001-13-131 City Manager Administration 1,266,126.75 0.497% $ 3,904 $ 3,904 $ 3,904 0001-14-141 City Clerk 959,085.28 0.376% $ 2,957 $ 2,957 $ 2,957 0001-15-151 City Attorney 3,322,092.34 1.304% $ 10,244 $ 10,244 $ 10,244 0001-17-171 Finance Administration 1,811,306.38 0.711% $ 5,585 $ 5,585 $ 5,585 0001-17-172 General Accounting 1,308,487.23 0.514% $ 4,035 $ 4,035 $ 4,035 0001-17-173 Budget 555,585.77 0.218% $ 1,713 $ 1,713 $ 1,713 0001-17-174 Payroll 567,432.77 0.223% $ 1,750 $ 1,750 $ 597 $ 2,347 0001-17-175 Treasury 472,199.91 0.185% $ 1,456 $ 1,456 $ 497 $ 1,953 0001-17-176 Accounts Payable 357,925.72 0.140% $ 1,104 $ 1,104 $ 376 $ 1,480 0001-17-177 Revenue Collection 1,679,993.63 0.659% $ 5,180 $ 5,180 $ 1,767 $ 6,947 0001-17-178 Purchasing 417,293.47 0.164% $ 1,287 $ 1,287 $ 439 $ 1,726 0001-18-181 Human Resources 3,034,469.18 1.191% $ 9,357 $ 9,357 $ 3,192 $ 12,548 0001-23-232 Facility Maintenance 11,025,491.03 4.327% $ 33,997 $ 33,997 $ 11,597 $ 45,594 0001-23-235 Equipment Maintenance 3,711,516.27 1.457% $ 11,444 $ 11,444 $ 3,904 $ 15,348 0001-26-261 IT Administration 2,543,353.08 0.998% $ 7,842 $ 7,842 $ 2,675 $ 10,518 0001-26-262 IT Telecommunications 2,283,002.71 0.896% $ 7,040 $ 7,040 $ 2,401 $ 9,441 0001-26-263 IT MailRoom & Duplication 147,099.43 0.058% $ 454 $ 454 $ 155 $ 608 0001-10-101 DIVISION OF THE MAYOR 577,812.92 0.227% $ 1,782 $ 1,782 $ 608 $ 2,389 0001-10-105 CITY COUNCIL/CITY COUNCIL 904,259.13 0.355% $ 2,788 $ 2,788 $ 951 $ 3,739 0001-12-121 COMMISSIONS/POLICE 27,835.58 0.011% $ 86 $ 86 $ 29 $ 115 0001-13-132 CITY MANAGER/SPECIAL PROJECTS 97.30 0.000% $ 0 $ 0 $ 0 $ 0 0001-25-255 TRANSPORTATION OPERATION 621.27 0.000% $ 2 $ 2 $ 1 $ 3 0001-16-161 GF- PLN/PLNING ADMN DIV 121.11 0.000% $ 0 $ 0 $ 0 $ 1 0001-16-163 PLANNING&BLDGING SVCS/BUILDING 1,701,957.90 0.668% $ 5,248 $ 5,248 $ 1,790 $ 7,038 0001-19-191 POLICE/ADMINISTRATION 64,336,033.82 25.250% $ 198,380 $ 198,380 $ 67,669 $ 266,049 0001-19-192 PATROL/CIB 358,739.90 0.141% $ 1,106 $ 1,106 $ 377 $ 1,483 0001-19-193 POLICE/CRIME PREVENTION 513,923.29 0.202% $ 1,585 $ 1,585 $ 541 $ 2,125 0001-19-194 POLICE/COPS GRANT 954,798.08 0.375% $ 2,944 $ 2,944 $ 1,004 $ 3,948 0001-19-197 POLICE/COMMUNICATIONS 4,242,205.09 1.665% $ 13,081 $ 13,081 $ 4,462 $ 17,543 0001-19-199 POLICE/PARKING ENFORCEMENT 750,065.35 0.294% $ 2,313 $ 2,313 $ 789 $ 3,102 0001-20-201 FIRE/ADMINISTRATION 1,114,539.21 0.437% $ 3,437 $ 3,437 $ 1,172 $ 4,609 0001-20-202 FIRE/SUPPRESSION 33,174,255.48 13.020% $ 102,293 $ 102,293 $ 34,893 $ 137,186 0001-20-203 FIRE/PREVENTION 2,147,814.03 0.843% $ 6,623 $ 6,623 $ 2,259 $ 8,882 0001-20-204 FIRE/SUPPORT 1,341,527.08 0.527% $ 4,137 $ 4,137 $ 1,411 $ 5,548 0001-20-205 FIRE/TRAINING 451,365.50 0.177% $ 1,392 $ 1,392 $ 475 $ 1,867 0001-20-206 FIRE/OFF OF EMERGENCY SERVICES 234,627.01 0.092% $ 723 $ 723 $ 247 $ 970 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN 2,632,932.35 1.033% $ 8,119 $ 8,119 $ 2,769 $ 10,888 0001-23-231 INFR&MAINT/ADMINISTRATION 3,728,678.28 1.463% $ 11,497 $ 11,497 $ 3,922 $ 15,419 0001-23-233 INFR&MAINT/PRKS & LNDSKPING 5,783,510.61 2.270% $ 17,833 $ 17,833 $ 6,083 $ 23,917

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 141
MATRIX CONSULTING GROUP | 111
0001-17-173 Budget
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
0001-23-234 INFR&MAINT/STREETS 3,786,610.91 1.486% $ 11,676 $ 11,676 $ 3,983 $ 15,659 0001-23-237 INFR&MAINT/ABATEMENT SERVICES 2,281,960.47 0.896% $ 7,036 $ 7,036 $ 2,400 $ 9,437 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN 4,377,338.37 1.718% $ 13,498 $ 13,498 $ 4,604 $ 18,102 0001-24-242 LIBRARY & CULT SVCS/LIB SVCS 457,080.35 0.179% $ 1,409 $ 1,409 $ 481 $ 1,890 0001-24-243 LIBRARY & CULT SVCS/LEAP 910,868.91 0.357% $ 2,809 $ 2,809 $ 958 $ 3,767 0001-25-251 RECREATION SVCS/ADMINISTRATION 2,964,576.19 1.164% $ 9,141 $ 9,141 $ 3,118 $ 12,259 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS 1,652,066.83 0.648% $ 5,094 $ 5,094 $ 1,738 $ 6,832 0001-25-254 RECREATION SVCS/SP PRGRMS 767,179.59 0.301% $ 2,366 $ 2,366 $ 807 $ 3,173 0001-25-256 RECREATION SVCS/AQUATICS 459,015.74 0.180% $ 1,415 $ 1,415 $ 483 $ 1,898 0001-25-257 RECREATION SVCS/CONVENTION CTR 420,767.74 0.165% $ 1,297 $ 1,297 $ 443 $ 1,740 0001-25-259 RECREATION SVCS/PLUNGE 382,361.88 0.150% $ 1,179 $ 1,179 $ 402 $ 1,581 0001-26-260 RECREATION SVCS/CITIES OF SRVC 81,418.90 0.032% $ 251 $ 251 $ 86 $ 337 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION 1,007,473.34 0.395% $ 3,107 $ 3,107 $ 1,060 $ 4,166 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT 277,487.88 0.109% $ 856 $ 856 $ 292 $ 1,147 0001-36-364 ECONOMIC DEVMT/PUBLIC ART 763,573.82 0.300% $ 2,354 $ 2,354 $ 803 $ 3,158 0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT 348,203.35 0.137% $ 1,074 $ 1,074 $ 366 $ 1,440 0001-37-371 INTERNAL SERVCS/ADMINISTRATION 7,985.63 0.003% $ 25 $ 25 $ 8 $ 33 1002-0-0 STATE GAS TAX 1,025,600.00 0.403% $ 3,162 $ 3,162 $ 1,079 $ 4,241 1003-0-0 TRANSPORTATION OPERATION 1,026,645.58 0.403% $ 3,166 $ 3,166 $ 1,080 $ 4,245 1005-0-0 LIBRARY FUND 162,329.19 0.064% $ 501 $ 501 $ 171 $ 671 1006-0-0 OUTSIDE FUNDED SVCS - GRANTS 4,144,544.04 1.627% $ 12,780 $ 12,780 $ 4,359 $ 17,139 1007-0-0 EMERGENCY MED SERV 125,493.05 0.049% $ 387 $ 387 $ 132 $ 519 1010-0-0 N.RICHMOND WASTE 31,620.89 0.012% $ 98 $ 98 $ 33 $ 131 1012-0-0 HILLTOP LANDSCAPE MAINT DIST 1,341,143.02 0.526% $ 4,135 $ 4,135 $ 1,411 $ 5,546 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST 945,235.96 0.371% $ 2,915 $ 2,915 $ 994 $ 3,909 1017-0-0 CHEVRON MODERNIZATN PROJ & CIA 2,279,521.00 0.895% $ 7,029 $ 7,029 $ 2,398 $ 9,427 1018-0-0 RENT CONTROL 3,160,600.31 1.240% $ 9,746 $ 9,746 $ 3,324 $ 13,070 1050-0-0 CR-PLANNING & BUILDING 9,077,622.99 3.563% $ 27,991 $ 27,991 $ 9,548 $ 37,539 1055-0-0 ENCROACHMENT SVCS 639,363.37 0.251% $ 1,971 $ 1,971 $ 672 $ 2,644 1200-0-0 HOUSING ADMINISTRATION 30,252.56 0.012% $ 93 $ 93 $ 32 $ 125 1201-0-0 CDBG 15,969.45 0.006% $ 49 $ 49 $ 17 $ 66
1203-0-0 NEIGHBORHOOD STAB(NP) 22,702.50 0.009% $ 70 $ 70 $ 24 $ 94 1205-0-0 EMPLOYMENT & TRAINING 4,881,797.85 1.916% $ 15,053 $ 15,053 $ 5,135 $ 20,188 1209-0-0 CAL-HOME GRANT FUND 2,160.00 0.001% $ 7 $ 7 $ 2 $ 9 1302-0-0 HOUSNG IN LIEU FEE - DEVELOPER 715,856.99 0.281% $ 2,207 $ 2,207 $ 753 $ 2,960 1303-0-0 KIDS FIRST INITIATIVE 3,322,490.87 1.304% $ 10,245 $ 10,245 $ 3,495 $ 13,740 1304-0-0 EMERGENCY OPE & DISASTR RECVRY 8,663.50 0.003% $ 27 $ 27 $ 9 $ 36 1305-0-0 PUBLIC ART 119,652.08 0.047% $ 369 $ 369 $ 126 $ 495 1306-0-0 AMERICAN RESCUE PLAN ACT 1,568,566.44 0.616% $ 4,837 $ 4,837 $ 1,650 $ 6,487 2001-0-0 GENERAL CAPITAL FUND 285,211.20 0.112% $ 879 $ 879 $ 300 $ 1,179 FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 142
MATRIX CONSULTING GROUP | 112
0001-17-173 Budget
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
2002-0-0 MEASURE J 213,122.00 0.084% $ 657 $ 657 $ 224 $ 881 2117-0-0 IMPACT FEE - LIBRARY 16,395.00 0.006% $ 51 $ 51 $ 17 $ 68 4001-0-0 PORT OF RICHMOND 2,105,724.35 0.826% $ 6,493 $ 6,493 $ 2,215 $ 8,708 4003-0-0 WASTEWATER 17,685,345.34 6.941% $ 54,533 $ 54,533 $ 18,602 $ 73,134 4005-0-0 MARINA 91,399.22 0.036% $ 282 $ 282 $ 96 $ 378 4006-0-0 STORMWATER 1,571,126.42 0.617% $ 4,845 $ 4,845 $ 1,653 $ 6,497 4008-0-0 KCRT - CABLE TELEVIS 1,052,576.12 0.413% $ 3,246 $ 3,246 $ 1,107 $ 4,353 4201-0-0 RHA-CAPITAL FUND 465,983.76 0.183% $ 1,437 $ 1,437 $ 490 $ 1,927 4404-0-0 RHA-NEVIN PLAZA 1,732.05 0.001% $ 5 $ 5 $ 2 $ 7 4405-0-0 RHA-NYSTROM VILLAGE 1,126,216.48 0.442% $ 3,473 $ 3,473 $ 1,185 $ 4,657 4501-0-0 RHA-CENTRAL OFFICE COST CNTR 182,266.70 0.072% $ 562 $ 562 $ 192 $ 754 4502-0-0 RHA-HOUSING CORPORATION 5,600.00 0.002% $ 17 $ 17 $ 6 $ 23 5001-0-0 INSURANCE RESERVES 1,594,920.86 0.626% $ 4,918 $ 4,918 $ 1,678 $ 6,595 5003-0-0 EQUIPMENT SERVICES 156,890.01 0.062% $ 484 $ 484 $ 165 $ 649 5008-0-0 COMPENSATED ABSENCES 2,322,842.65 0.912% $ 7,162 $ 7,162 $ 2,443 $ 9,606 6004-0-0 COMMISSION ON AGING 19,755.02 0.008% $ 61 $ 61 $ 21 $ 82 6007-0-0 SENIOR TRUST DEPOSIT 33,126.02 0.013% $ 102 $ 102 $ 35 $ 137 6047-0-0 CERTBT PLAN FUND 354,111.40 0.139% $ 1,092 $ 1,092 $ 372 $ 1,464 6048-0-0 OPEB PLAN FUND 7,876,161.38 3.091% $ 24,286 $ 24,286 $ 8,284 $ 32,570 6050-0-0 GENERAL PENSION FUND 217,861.78 0.086% $ 672 $ 672 $ 229 $ 901 6051-0-0 POLICE & FIRE PENSION 594,134.21 0.233% $ 1,832 $ 1,832 $ 625 $ 2,457 6102-0-0 SA-ADMINISTRATION 186,001.19 0.073% $ 574 $ 574 $ 196 $ 769 6103-0-0 SA-CAPITAL PROJECT FUNDS 45,821.45 0.018% $ 141 $ 141 $ 48 $ 189 6403-0-0 SA-DS LOANS PAYABLE 553,947.25 0.217% $ 1,708 $ 1,708 $ 583 $ 2,291 Total 254,792,254.64 100.000% $ 785,651 $ - $ 785,651 $ 258,292 $ 1,043,943 .

Allocation Basis: Expenditures per Fund / Dept
.

Source of Allocation: Actual Expenditures
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 143
MATRIX CONSULTING GROUP | 113

ALLOCATION SUMMARY
0001-13-131 City Manager Administration $ 3,904 $ 3,904 0001-14-141 City Clerk $ 2,957 $ 2,957
0001-15-151 City Attorney $ 10,244 $ 10,244
0001-17-171 Finance Administration $ 5,585 $ 5,585
0001-17-172 General Accounting $ 4,035 $ 4,035
0001-17-173 Budget $ 1,713 $ 1,713
0001-17-174 Payroll $ 2,347 $ 2,347
0001-17-175 Treasury $ 1,953 $ 1,953
0001-17-176 Accounts Payable $ 1,480 $ 1,480
0001-17-177 Revenue Collection $ 6,947 $ 6,947
0001-17-178 Purchasing $ 1,726 $ 1,726
0001-18-181 Human Resources $ 12,548 $ 12,548
0001-23-232 Facility Maintenance $ 45,594 $ 45,594
0001-23-235 Equipment Maintenance $ 15,348 $ 15,348
0001-26-261 IT Administration $ 10,518 $ 10,518
0001-26-262 IT Telecommunications $ 9,441 $ 9,441
0001-26-263 IT MailRoom & Duplication $ 608 $ 608
0001-10-101 DIVISION OF THE MAYOR $ 2,389 $ 2,389
0001-10-105 CITY COUNCIL/CITY COUNCIL $ 3,739 $ 3,739
0001-12-121 COMMISSIONS/POLICE $ 115 $ 115
0001-13-132 CITY MANAGER/SPECIAL PROJECTS $ 0 $ 0
0001-25-255 TRANSPORTATION OPERATION $ 3 $ 3
0001-16-161 GF- PLN/PLNING ADMN DIV $ 1 $ 1
0001-16-163 PLANNING&BLDGING SVCS/BUILDING $ 7,038 $ 7,038 0001-19-191 POLICE/ADMINISTRATION $ 266,049 $ 266,049
0001-19-192 PATROL/CIB $ 1,483 $ 1,483
0001-19-193 POLICE/CRIME PREVENTION $ 2,125 $ 2,125.23
0001-19-194 POLICE/COPS GRANT $ 3,948 $ 3,948
0001-19-197 POLICE/COMMUNICATIONS $ 17,543 $ 17,543
0001-19-199 POLICE/PARKING ENFORCEMENT $ 3,102 $ 3,102
0001-17-173 Budget Budget Oversight & Management Total
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 144
MATRIX CONSULTING GROUP | 114

ALLOCATION SUMMARY
0001-17-173 Budget Budget Oversight & Management Total
0001-20-201 FIRE/ADMINISTRATION $ 4,609 $ 4,608.96
0001-20-202 FIRE/SUPPRESSION $ 137,186 $ 137,186
0001-20-203 FIRE/PREVENTION $ 8,882 $ 8,882
0001-20-204 FIRE/SUPPORT $ 5,548 $ 5,548
0001-20-205 FIRE/TRAINING $ 1,867 $ 1,867
0001-20-206 FIRE/OFF OF EMERGENCY SERVICES $ 970 $ 970
0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN $ 10,888 $ 10,888 0001-23-231 INFR&MAINT/ADMINISTRATION $ 15,419 $ 15,419 0001-23-233 INFR&MAINT/PRKS & LNDSKPING $ 23,917 $ 23,917 0001-23-234 INFR&MAINT/STREETS $ 15,659 $ 15,659
0001-23-237 INFR&MAINT/ABATEMENT SERVICES $ 9,437 $ 9,437 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN $ 18,102 $ 18,102 0001-24-242 LIBRARY & CULT SVCS/LIB SVCS $ 1,890 $ 1,890.17 0001-24-243 LIBRARY & CULT SVCS/LEAP $ 3,767 $ 3,767
0001-25-251 RECREATION SVCS/ADMINISTRATION $ 12,259 $ 12,259 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS $ 6,832 $ 6,832 0001-25-254 RECREATION SVCS/SP PRGRMS $ 3,173 $ 3,173
0001-25-256 RECREATION SVCS/AQUATICS $ 1,898 $ 1,898
0001-25-257 RECREATION SVCS/CONVENTION CTR $ 1,740 $ 1,740 0001-25-259 RECREATION SVCS/PLUNGE $ 1,581 $ 1,581
0001-26-260 RECREATION SVCS/CITIES OF SRVC $ 337 $ 337
0001-36-361 ECONOMIC DEVMT/ADMINISTRATION $ 4,166 $ 4,166 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT $ 1,147 $ 1,147 0001-36-364 ECONOMIC DEVMT/PUBLIC ART $ 3,158 $ 3,158
0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT $ 1,440 $ 1,440 0001-37-371 INTERNAL SERVCS/ADMINISTRATION $ 33 $ 33
1002-0-0 STATE GAS TAX $ 4,241 $ 4,241
1003-0-0 TRANSPORTATION OPERATION $ 4,245 $ 4,245
1005-0-0 LIBRARY FUND $ 671 $ 671
1006-0-0 OUTSIDE FUNDED SVCS - GRANTS $ 17,139 $17,138.96 FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 145
MATRIX CONSULTING GROUP | 115

ALLOCATION SUMMARY
0001-17-173 Budget Budget Oversight & Management Total
1007-0-0 EMERGENCY MED SERV $ 519 $ 519
1010-0-0 N.RICHMOND WASTE $ 131 $ 131
1012-0-0 HILLTOP LANDSCAPE MAINT DIST $ 5,546 $ 5,546
1015-0-0 MARINA BAY LNDSCP & LIGHT DIST $ 3,909 $ 3,909 1017-0-0 CHEVRON MODERNIZATN PROJ & CIA $ 9,427 $ 9,427 1018-0-0 RENT CONTROL $ 13,070 $ 13,070
1050-0-0 CR-PLANNING & BUILDING $ 37,539 $ 37,539
1055-0-0 ENCROACHMENT SVCS $ 2,644 $ 2,644
1200-0-0 HOUSING ADMINISTRATION $ 125 $ 125
1201-0-0 CDBG $ 66 $ 66
1203-0-0 NEIGHBORHOOD STAB(NP) $ 94 $ 94
1205-0-0 EMPLOYMENT & TRAINING $ 20,188 $ 20,188
1209-0-0 CAL-HOME GRANT FUND $ 9 $ 9
1302-0-0 HOUSNG IN LIEU FEE - DEVELOPER $ 2,960 $ 2,960 1303-0-0 KIDS FIRST INITIATIVE $ 13,740 $ 13,740
1304-0-0 EMERGENCY OPE & DISASTR RECVRY $ 36 $ 36
1305-0-0 PUBLIC ART $ 495 $ 495
1306-0-0 AMERICAN RESCUE PLAN ACT $ 6,487 $ 6,487
2001-0-0 GENERAL CAPITAL FUND $ 1,179 $ 1,179
2002-0-0 MEASURE J $ 881 $ 881
2117-0-0 IMPACT FEE - LIBRARY $ 68 $ 68
4001-0-0 PORT OF RICHMOND $ 8,708 $ 8,708
4003-0-0 WASTEWATER $ 73,134 $ 73,134
4005-0-0 MARINA $ 378 $ 378
4006-0-0 STORMWATER $ 6,497 $ 6,497
4008-0-0 KCRT - CABLE TELEVIS $ 4,353 $ 4,353
4201-0-0 RHA-CAPITAL FUND $ 1,927 $ 1,927
4404-0-0 RHA-NEVIN PLAZA $ 7 $ 7
4405-0-0 RHA-NYSTROM VILLAGE $ 4,657 $ 4,657
4501-0-0 RHA-CENTRAL OFFICE COST CNTR $ 754 $ 754
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 146
MATRIX CONSULTING GROUP | 116

ALLOCATION SUMMARY
0001-17-173 Budget Budget Oversight & Management Total
4502-0-0 RHA-HOUSING CORPORATION $ 23 $ 23
5001-0-0 INSURANCE RESERVES $ 6,595 $ 6,595
5003-0-0 EQUIPMENT SERVICES $ 649 $ 649
5008-0-0 COMPENSATED ABSENCES $ 9,606 $ 9,606
6004-0-0 COMMISSION ON AGING $ 82 $ 82
6007-0-0 SENIOR TRUST DEPOSIT $ 137 $ 137
6047-0-0 CERTBT PLAN FUND $ 1,464 $ 1,464
6048-0-0 OPEB PLAN FUND $ 32,570 $ 32,570
6050-0-0 GENERAL PENSION FUND $ 901 $ 901
6051-0-0 POLICE & FIRE PENSION $ 2,457 $ 2,457
6102-0-0 SA-ADMINISTRATION $ 769 $ 769
6103-0-0 SA-CAPITAL PROJECT FUNDS $ 189 $ 189
6403-0-0 SA-DS LOANS PAYABLE $ 2,291 $ 2,291
Total $ 1,043,943 $1,043,943
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 147
MATRIX CONSULTING GROUP | 117
8 PAYROLL
The Payroll Division is responsible for projecting annual salary and benefit costs as well as processing medical reimbursements, garnishing payments, and managing retiree pensions. This division is also responsible for reconciliation and filing of W-2 and 1099R forms to ensure compliance with state and federal laws. Costs associated with the Payroll Division are allocated to Receiving Departments through the following function:
• Payroll Processing – reflects the costs associated with processing payroll on behalf of all city employees. This function is allocated based on the total employee count per department.

The chart on the following page illustrates the functions and measures used to allocate Payroll Division costs. The top tier shows the Payroll Division, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 148
MATRIX CONSULTING GROUP | 118
Payroll
Payroll Processing
Total Employee Count per
Dept
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 149
MATRIX CONSULTING GROUP | 119

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Departmental Expenditures $ 563,123 $ 563,123
Total Disallowed Costs $ - $ -
Incoming Costs
0001-13-131 City Manager Administration $ 3,276 $ 1,981 $ 5,257 0001-15-151 City Attorney $ 4,569 $ 1,276 $ 5,844
0001-17-171 Finance Administration $ 246,737 $ 173,962 $ 420,699 0001-17-172 General Accounting $ 3,241 $ 1,024 $ 4,265
0001-17-173 Budget $ 1,750 $ 597 $ 2,347
0001-17-174 Payroll $ 3,683 $ 3,683
0001-18-181 Human Resources $ 17,718 $ 17,718
0001-26-261 IT Administration $ 11,016 $ 11,016
0001-26-262 IT Telecommunications $ 11,113 $ 11,113
0001-91-907/908 Non-Departmental $ 70,961 $ 70,961
Total Incoming Costs $ 259,572 $ 293,332 $ 552,903
Cost Pool - Admin Charges $ 28,016
Total Cost Adjustments $ 28,016 $ 28,016
Total Costs to be Allocated $ 850,711 $ 293,332 $ 1,144,042 0001-17-174 Payroll
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 150
MATRIX CONSULTING GROUP | 120
0001-17-174 Payroll
Distribution Percentage 100.00%
Personnel
Salaries and Benefits $ 563,151 S $ 563,151
Subtotal Personnel Cost $ 563,151 $ 563,151
Operating Services & Supplies
Services & Supplies $ 4,281 S $ 4,281
Cost Pool $ 23,706 S $ 23,706
Cost Pool - Admin Charges $ (28,016) S $ (28,016)
Subtotal Operating Cost $ (28) $ (28)
FUNCTIONAL EXPENDITURES $ 563,123.02 $ 563,123.02
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Cost Pool - Admin Charges $ 28,016 S $ 28,016
Subtotal Cost Adjustments $ 28,016 $ 28,016
FUNCTIONAL COST $ 591,139.02 $ 591,139.02
First Allocation
Incoming - All Others $ 259,572 $ 259,572
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 850,710.63 $ 850,710.63
Second Allocation
Incoming - All Others $ 293,332 $ 293,332
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 293,331.62 $ 293,331.62 TOTAL ALLOCATED $1,144,042 $1,144,042

EXPENSE
DETAIL
S
p
re
Payroll
Expense Type Expense ($) Processing
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 151
MATRIX CONSULTING GROUP | 121
0001-17-174 Payroll
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Payroll Processing .
.
0001-13-131 City Manager Administration 3.00 0.433% $ 3,683 $ 3,683 $ 3,683 0001-14-141 City Clerk 4.00 0.577% $ 4,910 $ 4,910 $ 4,910 0001-15-151 City Attorney 6.00 0.866% $ 7,365 $ 7,365 $ 7,365 0001-17-171 Finance Administration 6.00 0.866% $ 7,365 $ 7,365 $ 7,365 0001-17-172 General Accounting 6.00 0.866% $ 7,365 $ 7,365 $ 7,365 0001-17-173 Budget 3.00 0.433% $ 3,683 $ 3,683 $ 3,683
0001-17-174 Payroll 3.00 0.433% $ 3,683 $ 3,683 $ 3,683 0001-17-175 Treasury 3.00 0.433% $ 3,683 $ 3,683 $ 1,329 $ 5,012 0001-17-176 Accounts Payable 3.00 0.433% $ 3,683 $ 3,683 $ 1,329 $ 5,012 0001-17-177 Revenue Collection 8.00 1.154% $ 9,821 $ 9,821 $ 3,545 $ 13,365 0001-17-178 Purchasing 2.00 0.289% $ 2,455 $ 2,455 $ 886 $ 3,341 0001-18-181 Human Resources 11.00 1.587% $ 13,503 $ 13,503 $ 4,874 $ 18,377 0001-23-232 Facility Maintenance 28.00 4.040% $ 34,372 $ 34,372 $ 12,407 $ 46,779 0001-23-235 Equipment Maintenance 9.00 1.299% $ 11,048 $ 11,048 $ 3,988 $ 15,036 0001-26-261 IT Administration 4.00 0.577% $ 4,910 $ 4,910 $ 1,772 $ 6,683 0001-26-262 IT Telecommunications 3.00 0.433% $ 3,683 $ 3,683 $ 1,329 $ 5,012 0001-26-263 IT MailRoom & Duplication 1.00 0.144% $ 1,228 $ 1,228 $ 443 $ 1,671 0001-10-101 DIVISION OF THE MAYOR 4.00 0.577% $ 4,910 $ 4,910 $ 1,772 $ 6,683 0001-10-105 CITY COUNCIL/CITY COUNCIL 8.00 1.154% $ 9,821 $ 9,821 $ 3,545 $ 13,365 0001-16-163 PLANNING&BLDGING SVCS/BUILDING 6.00 0.866% $ 7,365 $ 7,365 $ 2,659 $ 10,024 0001-19-191 POLICE/ADMINISTRATION 155.00 22.367% $ 190,274 $ 190,274 $ 68,680 $ 258,955 0001-19-193 POLICE/CRIME PREVENTION 1.00 0.144% $ 1,228 $ 1,228 $ 443 $ 1,671 0001-19-197 POLICE/COMMUNICATIONS 17.00 2.453% $ 20,869 $ 20,869 $ 7,533 $ 28,401 0001-19-199 POLICE/PARKING ENFORCEMENT 6.00 0.866% $ 7,365 $ 7,365 $ 2,659 $ 10,024 0001-20-201 FIRE/ADMINISTRATION 5.00 0.722% $ 6,138 $ 6,138 $ 2,215 $ 8,353 0001-20-202 FIRE/SUPPRESSION 80.00 11.544% $ 98,206 $ 98,206 $ 35,448 $ 133,654 0001-20-203 FIRE/PREVENTION 5.00 0.722% $ 6,138 $ 6,138 $ 2,215 $ 8,353 0001-20-205 FIRE/TRAINING 1.00 0.144% $ 1,228 $ 1,228 $ 443 $ 1,671 0001-20-206 FIRE/OFF OF EMERGENCY SERVICES 1.00 0.144% $ 1,228 $ 1,228 $ 443 $ 1,671 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN 15.00 2.165% $ 18,414 $ 18,414 $ 6,646 $ 25,060 0001-21-212 OFF OF N-HOOD SFTY/GRANT ADM 2.00 0.289% $ 2,455 $ 2,455 $ 886 $ 3,341 0001-23-231 INFR&MAINT/ADMINISTRATION 18.00 2.597% $ 22,096 $ 22,096 $ 7,976 $ 30,072 0001-23-233 INFR&MAINT/PRKS & LNDSKPING 37.00 5.339% $ 45,420 $ 45,420 $ 16,395 $ 61,815 0001-23-234 INFR&MAINT/STREETS 21.00 3.030% $ 25,779 $ 25,779 $ 9,305 $ 35,084 0001-23-237 INFR&MAINT/ABATEMENT SERVICES 15.00 2.165% $ 18,414 $ 18,414 $ 6,646 $ 25,060 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN 26.00 3.752% $ 31,917 $ 31,917 $ 11,521 $ 43,438 0001-24-243 LIBRARY & CULT SVCS/LEAP 7.00 1.010% $ 8,593 $ 8,593 $ 3,102 $ 11,695 0001-25-251 RECREATION SVCS/ADMINISTRATION 14.00 2.020% $ 17,186 $ 17,186 $ 6,203 $ 23,389 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS 5.00 0.722% $ 6,138 $ 6,138 $ 2,215 $ 8,353

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 152
MATRIX CONSULTING GROUP | 122
0001-17-174 Payroll
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
0001-25-254 RECREATION SVCS/SP PRGRMS 3.00 0.433% $ 3,683 $ 3,683 $ 1,329 $ 5,012 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION 5.00 0.722% $ 6,138 $ 6,138 $ 2,215 $ 8,353 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT 2.00 0.289% $ 2,455 $ 2,455 $ 886 $ 3,341 0001-36-364 ECONOMIC DEVMT/PUBLIC ART 1.00 0.144% $ 1,228 $ 1,228 $ 443 $ 1,671 0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT 1.00 0.144% $ 1,228 $ 1,228 $ 443 $ 1,671 0001-40-401 COMMUNITY CRISIS RESP PRGM 2.00 0.289% $ 2,455 $ 2,455 $ 886 $ 3,341 1003-0-0 TRANSPORTATION OPERATION 3.00 0.433% $ 3,683 $ 3,683 $ 1,329 $ 5,012 1012-0-0 HILLTOP LANDSCAPE MAINT DIST 10.00 1.443% $ 12,276 $ 12,276 $ 4,431 $ 16,707 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST 7.00 1.010% $ 8,593 $ 8,593 $ 3,102 $ 11,695 1018-0-0 RENT CONTROL 13.00 1.876% $ 15,958 $ 15,958 $ 5,760 $ 21,719 1050-0-0 CR-PLANNING & BUILDING 27.00 3.896% $ 33,145 $ 33,145 $ 11,964 $ 45,108 1055-0-0 ENCROACHMENT SVCS 5.00 0.722% $ 6,138 $ 6,138 $ 2,215 $ 8,353 1200-0-0 HOUSING ADMINISTRATION 3.00 0.433% $ 3,683 $ 3,683 $ 1,329 $ 5,012 1205-0-0 EMPLOYMENT & TRAINING 18.00 2.597% $ 22,096 $ 22,096 $ 7,976 $ 30,072 1303-0-0 KIDS FIRST INITIATIVE 4.00 0.577% $ 4,910 $ 4,910 $ 1,772 $ 6,683 4001-0-0 PORT OF RICHMOND 3.00 0.433% $ 3,683 $ 3,683 $ 1,329 $ 5,012 4003-0-0 WASTEWATER 14.00 2.020% $ 17,186 $ 17,186 $ 6,203 $ 23,389 4006-0-0 STORMWATER 4.00 0.577% $ 4,910 $ 4,910 $ 1,772 $ 6,683 4008-0-0 KCRT - CABLE TELEVIS 6.00 0.866% $ 7,365 $ 7,365 $ 2,659 $ 10,024 4405-0-0 RHA-NYSTROM VILLAGE 2.00 0.289% $ 2,455 $ 2,455 $ 886 $ 3,341 4501-0-0 RHA-CENTRAL OFFICE COST CNTR 3.00 0.433% $ 3,683 $ 3,683 $ 1,329 $ 5,012 5001-0-0 INSURANCE RESERVES 3.00 0.433% $ 3,683 $ 3,683 $ 1,329 $ 5,012 6102-0-0 SA-ADMINISTRATION 2.00 0.289% $ 2,455 $ 2,455 $ 886 $ 3,341 Total 693.00 100.000% $ 850,711 $ - $ 850,711 $ 293,332 $ 1,144,042 .

Allocation Basis: Total Employee Count per Dept
.

Source of Allocation: Staffing Report
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 153
MATRIX CONSULTING GROUP | 123

ALLOCATION SUMMARY
0001-13-131 City Manager Administration $ 3,683 $ 3,683 0001-14-141 City Clerk $ 4,910 $ 4,910
0001-15-151 City Attorney $ 7,365 $ 7,365
0001-17-171 Finance Administration $ 7,365 $ 7,365
0001-17-172 General Accounting $ 7,365 $ 7,365
0001-17-173 Budget $ 3,683 $ 3,683
0001-17-174 Payroll $ 3,683 $ 3,683
0001-17-175 Treasury $ 5,012 $ 5,012
0001-17-176 Accounts Payable $ 5,012 $ 5,012
0001-17-177 Revenue Collection $ 13,365 $ 13,365
0001-17-178 Purchasing $ 3,341 $ 3,341
0001-18-181 Human Resources $ 18,377 $ 18,377
0001-23-232 Facility Maintenance $ 46,779 $ 46,779
0001-23-235 Equipment Maintenance $ 15,036 $ 15,036
0001-26-261 IT Administration $ 6,683 $ 6,683
0001-26-262 IT Telecommunications $ 5,012 $ 5,012
0001-26-263 IT MailRoom & Duplication $ 1,671 $ 1,671
0001-10-101 DIVISION OF THE MAYOR $ 6,683 $ 6,683
0001-10-105 CITY COUNCIL/CITY COUNCIL $ 13,365 $ 13,365 0001-16-163 PLANNING&BLDGING SVCS/BUILDING $ 10,024 $ 10,024 0001-19-191 POLICE/ADMINISTRATION $ 258,955 $ 258,955
0001-19-193 POLICE/CRIME PREVENTION $ 1,671 $ 1,670.68
0001-19-197 POLICE/COMMUNICATIONS $ 28,401 $ 28,401
0001-19-199 POLICE/PARKING ENFORCEMENT $ 10,024 $ 10,024 0001-20-201 FIRE/ADMINISTRATION $ 8,353 $ 8,353.38
0001-20-202 FIRE/SUPPRESSION $ 133,654 $ 133,654
0001-20-203 FIRE/PREVENTION $ 8,353 $ 8,353
0001-20-205 FIRE/TRAINING $ 1,671 $ 1,671
0001-20-206 FIRE/OFF OF EMERGENCY SERVICES $ 1,671 $ 1,671 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN $ 25,060 $ 25,060 0001-21-212 OFF OF N-HOOD SFTY/GRANT ADM $ 3,341 $ 3,341 0001-23-231 INFR&MAINT/ADMINISTRATION $ 30,072 $ 30,072 0001-23-233 INFR&MAINT/PRKS & LNDSKPING $ 61,815 $ 61,815 0001-23-234 INFR&MAINT/STREETS $ 35,084 $ 35,084
0001-17-174 Payroll Payroll Processing Total
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 154
MATRIX CONSULTING GROUP | 124

ALLOCATION SUMMARY
0001-17-174 Payroll Payroll Processing Total
0001-23-237 INFR&MAINT/ABATEMENT SERVICES $ 25,060 $ 25,060 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN $ 43,438 $ 43,438 0001-24-243 LIBRARY & CULT SVCS/LEAP $ 11,695 $ 11,695
0001-25-251 RECREATION SVCS/ADMINISTRATION $ 23,389 $ 23,389 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS $ 8,353 $ 8,353 0001-25-254 RECREATION SVCS/SP PRGRMS $ 5,012 $ 5,012
0001-36-361 ECONOMIC DEVMT/ADMINISTRATION $ 8,353 $ 8,353 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT $ 3,341 $ 3,341 0001-36-364 ECONOMIC DEVMT/PUBLIC ART $ 1,671 $ 1,671
0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT $ 1,671 $ 1,671 0001-40-401 COMMUNITY CRISIS RESP PRGM $ 3,341 $ 3,341
1003-0-0 TRANSPORTATION OPERATION $ 5,012 $ 5,012
1012-0-0 HILLTOP LANDSCAPE MAINT DIST $ 16,707 $ 16,707 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST $ 11,695 $ 11,695 1018-0-0 RENT CONTROL $ 21,719 $ 21,719
1050-0-0 CR-PLANNING & BUILDING $ 45,108 $ 45,108
1055-0-0 ENCROACHMENT SVCS $ 8,353 $ 8,353
1200-0-0 HOUSING ADMINISTRATION $ 5,012 $ 5,012
1205-0-0 EMPLOYMENT & TRAINING $ 30,072 $ 30,072
1303-0-0 KIDS FIRST INITIATIVE $ 6,683 $ 6,683
4001-0-0 PORT OF RICHMOND $ 5,012 $ 5,012
4003-0-0 WASTEWATER $ 23,389 $ 23,389
4006-0-0 STORMWATER $ 6,683 $ 6,683
4008-0-0 KCRT - CABLE TELEVIS $ 10,024 $ 10,024
4405-0-0 RHA-NYSTROM VILLAGE $ 3,341 $ 3,341
4501-0-0 RHA-CENTRAL OFFICE COST CNTR $ 5,012 $ 5,012
5001-0-0 INSURANCE RESERVES $ 5,012 $ 5,012
6102-0-0 SA-ADMINISTRATION $ 3,341 $ 3,341
Total $ 1,144,042 $1,144,042
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 155
MATRIX CONSULTING GROUP | 125
9 TREASURY
The Treasury Division is principally responsible for managing cash and debt for the City, fulfilling required reporting functions, and ensuring the City secures credit reports and ratings from rating agencies. Costs associated with the Treasury Division are allocated to Receiving Departments through the following function:
• Treasury Management – represents support associated with processing revenue and cash on behalf of departments and divisions throughout the city. This function is allocated based on the revenue per fund / department.

The chart on the following page illustrates the functions and measures used to allocate Treasury costs. The top tier shows the Treasury Division, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 156
MATRIX CONSULTING GROUP | 126
Treasury
Treasury Management
Revenue per Fund/Dept
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 157
MATRIX CONSULTING GROUP | 127

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 356,687 $ 356,687
Total Disallowed Costs $ - $ -
Incoming Costs $ -
0001-13-131 City Manager Administration $ 2,357 $ 1,426 $ 3,783 0001-15-151 City Attorney $ 3,046 $ 850 $ 3,896
0001-17-171 Finance Administration $ 164,491 $ 115,975 $ 280,466 0001-17-172 General Accounting $ 2,697 $ 852 $ 3,549
0001-17-173 Budget $ 1,456 $ 497 $ 1,953
0001-17-174 Payroll $ 3,683 $ 1,329 $ 5,012
0001-17-176 Accounts Payable $ 759 $ 759
0001-18-181 Human Resources $ 17,718 $ 17,718
0001-26-261 IT Administration $ 8,813 $ 8,813
0001-26-262 IT Telecommunications $ 7,409 $ 7,409
0001-91-907/908 Non-Departmental $ 47,307 $ 47,307
Total Incoming Costs $ 177,730 $ 202,935 $ 380,665
Cost Pool - Admin Charges $ 145,146
Total Cost Adjustments $ 145,146 $ 145,146
Total Costs to be Allocated $ 679,563 $ 202,935 $ 882,498 0001-17-175 Treasury
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 158
MATRIX CONSULTING GROUP | 128
0001-17-175 Treasury
Distribution Percentage 100.00%
Personnel
Salaries and Benefits $ 353,957 S $ 353,957
Subtotal Personnel Cost $ 353,957 $ 353,957
Operating Services & Supplies
Professional Services $ 107,363 S $ 107,363
Services & Supplies $ 10,880 S $ 10,880
Cost Pool $ 29,633 S $ 29,633
Cost Pool - Admin Charges $ (145,146) S $ (145,146)
Subtotal Operating Cost $ 2,729 $ 2,729
FUNCTIONAL EXPENDITURES $ 356,686.72 $ 356,686.72
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Cost Pool - Admin Charges $ 145,146 S $ 145,146
Subtotal Cost Adjustments $ 145,146 $ 145,146
FUNCTIONAL COST $ 501,832.72 $ 501,832.72
First Allocation
Incoming - All Others $ 177,730 $ 177,730
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 679,562.69 $ 679,562.69
Second Allocation
Incoming - All Others $ 202,935 $ 202,935
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 202,935.27 $ 202,935.27 TOTAL ALLOCATED $ 882,498 $ 882,498

EXPENSE DETAIL
S
p
re Treasury Management Expense Type Expense ($)
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 159
MATRIX CONSULTING GROUP | 129
0001-17-175 Treasury
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Treasury Management .
.
0001-13-131 City Manager Administration 86.00 0.000% $ 1 $ 1 $ 1 0001-14-141 City Clerk 14,030.59 0.020% $ 136 $ 136 $ 136 0001-15-151 City Attorney 495.00 0.001% $ 5 $ 5 $ 5
0001-18-181 Human Resources 85.59 0.000% $ 1 $ 1 $ 0 $ 1 0001-23-232 Facility Maintenance 5,307.99 0.008% $ 52 $ 52 $ 15 $ 67 0001-23-235 Equipment Maintenance 38,152.20 0.055% $ 371 $ 371 $ 111 $ 482 0001-26-262 IT Telecommunications 24,673.74 0.035% $ 240 $ 240 $ 72 $ 312 0001-26-263 IT MailRoom & Duplication 212.06 0.000% $ 2 $ 2 $ 1 $ 3 0001-10-101 DIVISION OF THE MAYOR 3,920.00 0.006% $ 38 $ 38 $ 11 $ 50 0001-25-255 TRANSPORTATION OPERATION 38,849.17 0.056% $ 378 $ 378 $ 113 $ 491 0001-16-163 PLANNING&BLDGING SVCS/BUILDING 234,735.07 0.336% $ 2,282 $ 2,282 $ 682 $ 2,964 0001-19-191 POLICE/ADMINISTRATION 719,304.65 1.029% $ 6,994 $ 6,994 $ 2,089 $ 9,083 0001-19-196 POLICE/REGULATORY 2,205.00 0.003% $ 21 $ 21 $ 6 $ 28 0001-19-197 POLICE/COMMUNICATIONS 847,265.04 1.212% $ 8,238 $ 8,238 $ 2,461 $ 10,699 0001-19-199 POLICE/PARKING ENFORCEMENT 167,000.37 0.239% $ 1,624 $ 1,624 $ 485 $ 2,109 0001-20-202 FIRE/SUPPRESSION 27,235.49 0.039% $ 265 $ 265 $ 79 $ 344 0001-20-203 FIRE/PREVENTION 837,005.55 1.198% $ 8,139 $ 8,139 $ 2,431 $ 10,569 0001-20-204 FIRE/SUPPORT 31,117.85 0.045% $ 303 $ 303 $ 90 $ 393 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN 661.69 0.001% $ 6 $ 6 $ 2 $ 8 0001-23-231 INFR&MAINT/ADMINISTRATION 15,670.81 0.022% $ 152 $ 152 $ 46 $ 198 0001-23-233 INFR&MAINT/PRKS & LNDSKPING 21,297.72 0.030% $ 207 $ 207 $ 62 $ 269 0001-23-234 INFR&MAINT/STREETS 1,947.16 0.003% $ 19 $ 19 $ 6 $ 25 0001-23-237 INFR&MAINT/ABATEMENT SERVICES 100.00 0.000% $ 1 $ 1 $ 0 $ 1 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN 31,908.24 0.046% $ 310 $ 310 $ 93 $ 403 0001-25-251 RECREATION SVCS/ADMINISTRATION 54,436.10 0.078% $ 529 $ 529 $ 158 $ 687 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS 101,007.77 0.145% $ 982 $ 982 $ 293 $ 1,275 0001-25-254 RECREATION SVCS/SP PRGRMS 51,115.94 0.073% $ 497 $ 497 $ 148 $ 645 0001-25-256 RECREATION SVCS/AQUATICS 104,847.50 0.150% $ 1,019 $ 1,019 $ 305 $ 1,324 0001-25-257 RECREATION SVCS/CONVENTION CTR 371,409.63 0.531% $ 3,611 $ 3,611 $ 1,079 $ 4,690 0001-25-259 RECREATION SVCS/PLUNGE 62,227.50 0.089% $ 605 $ 605 $ 181 $ 786 0001-26-260 RECREATION SVCS/CITIES OF SRVC 1,376.89 0.002% $ 13 $ 13 $ 4 $ 17 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION 1,105.94 0.002% $ 11 $ 11 $ 3 $ 14 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT 1,717,346.76 2.457% $ 16,698 $ 16,698 $ 4,988 $ 21,686 1002-0-0 STATE GAS TAX 3,226,524.65 4.617% $ 31,373 $ 31,373 $ 9,371 $ 40,744 1003-0-0 TRANSPORTATION OPERATION 1,109,110.10 1.587% $ 10,784 $ 10,784 $ 3,221 $ 14,005 1005-0-0 LIBRARY FUND 250,262.99 0.358% $ 2,433 $ 2,433 $ 727 $ 3,160 1006-0-0 OUTSIDE FUNDED SVCS - GRANTS 10,061,230.73 14.396% $ 97,829 $ 97,829 $ 29,221 $ 127,050

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 160
MATRIX CONSULTING GROUP | 130
0001-17-175 Treasury
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
1012-0-0 HILLTOP LANDSCAPE MAINT DIST 1,159,570.76 1.659% $ 11,275 $ 11,275 $ 3,368 $ 14,643 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST 736,073.56 1.053% $ 7,157 $ 7,157 $ 2,138 $ 9,295 1018-0-0 RENT CONTROL 2,876,307.14 4.116% $ 27,968 $ 27,968 $ 8,354 $ 36,321 1019-0-0 ROAD MAINT & REHAB ACCT (RMRA) 3,126,680.30 4.474% $ 30,402 $ 30,402 $ 9,081 $ 39,483 1050-0-0 CR-PLANNING & BUILDING 755,828.39 1.081% $ 7,349 $ 7,349 $ 2,195 $ 9,544 1054-0-0 ENGINEERING GRANTS 7,968,980.30 11.402% $ 77,486 $ 77,486 $ 23,144 $ 100,630 1200-0-0 HOUSING ADMINISTRATION 60,175.50 0.086% $ 585 $ 585 $ 175 $ 760 1205-0-0 EMPLOYMENT & TRAINING 2,491,546.46 3.565% $ 24,226 $ 24,226 $ 7,236 $ 31,462 1208-0-0 COR-SUCCESSOR HOUSING AGENCY 90,289.42 0.129% $ 878 $ 878 $ 262 $ 1,140 2002-0-0 MEASURE J 3,079,360.97 4.406% $ 29,942 $ 29,942 $ 8,943 $ 38,885 4001-0-0 PORT OF RICHMOND 5,545,960.57 7.935% $ 53,926 $ 53,926 $ 16,107 $ 70,033 4003-0-0 WASTEWATER 12,826,339.33 18.352% $ 124,716 $ 124,716 $ 37,251 $ 161,967 4005-0-0 MARINA 574,070.20 0.821% $ 5,582 $ 5,582 $ 1,667 $ 7,249 4006-0-0 STORMWATER 4,812,623.02 6.886% $ 46,795 $ 46,795 $ 13,977 $ 60,772 4008-0-0 KCRT - CABLE TELEVIS 802,452.18 1.148% $ 7,803 $ 7,803 $ 2,331 $ 10,133 5001-0-0 INSURANCE RESERVES 879,729.34 1.259% $ 8,554 $ 8,554 $ 2,555 $ 11,109 5003-0-0 EQUIPMENT SERVICES 40,649.14 0.058% $ 395 $ 395 $ 118 $ 513 6004-0-0 COMMISSION ON AGING 8,721.00 0.012% $ 85 $ 85 $ 25 $ 110 6005-0-0 SEAVER GALLERY TRUST FUND 76,765.02 0.110% $ 746 $ 746 $ 223 $ 969 6006-0-0 POLICE GENERAL TRUST 75,736.74 0.108% $ 736 $ 736 $ 220 $ 956 6007-0-0 SENIOR TRUST DEPOSIT 47,918.32 0.069% $ 466 $ 466 $ 139 $ 605 6058-0-0 MARINA WESTSHORE DEB 285,713.38 0.409% $ 2,778 $ 2,778 $ 830 $ 3,608 6059-0-0 COUNTRY CLUB VISTA 769,190.00 1.101% $ 7,479 $ 7,479 $ 2,234 $ 9,713 6103-0-0 SA-CAPITAL PROJECT FUNDS 503,190.46 0.720% $ 4,893 $ 4,893 $ 1,461 $ 6,354 6999-0-0 PAYROLL LIABILITIES FUND 120,204.98 0.172% $ 1,169 $ 1,169 $ 349 $ 1,518 Total 69,889,345.96 100.000% $ 679,563 $ - $ 679,563 $ 202,935 $ 882,498 .

Allocation Basis: Revenue per Fund / Dept
.

Source of Allocation: Revenue Report
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 161
MATRIX CONSULTING GROUP | 131

ALLOCATION SUMMARY
0001-13-131 City Manager Administration $ 1 $ 1
0001-14-141 City Clerk $ 136 $ 136
0001-15-151 City Attorney $ 5 $ 5
0001-18-181 Human Resources $ 1 $ 1
0001-23-232 Facility Maintenance $ 67 $ 67
0001-23-235 Equipment Maintenance $ 482 $ 482
0001-26-262 IT Telecommunications $ 312 $ 312
0001-26-263 IT MailRoom & Duplication $ 3 $ 3
0001-10-101 DIVISION OF THE MAYOR $ 50 $ 50
0001-25-255 TRANSPORTATION OPERATION $ 491 $ 491
0001-16-163 PLANNING&BLDGING SVCS/BUILDING $ 2,964 $ 2,964 0001-19-191 POLICE/ADMINISTRATION $ 9,083 $ 9,083
0001-19-196 POLICE/REGULATORY $ 28 $ 28
0001-19-197 POLICE/COMMUNICATIONS $ 10,699 $ 10,699
0001-19-199 POLICE/PARKING ENFORCEMENT $ 2,109 $ 2,109
0001-20-202 FIRE/SUPPRESSION $ 344 $ 344
0001-20-203 FIRE/PREVENTION $ 10,569 $ 10,569
0001-20-204 FIRE/SUPPORT $ 393 $ 393
0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN $ 8 $ 8
0001-23-231 INFR&MAINT/ADMINISTRATION $ 198 $ 198
0001-23-233 INFR&MAINT/PRKS & LNDSKPING $ 269 $ 269
0001-23-234 INFR&MAINT/STREETS $ 25 $ 25
0001-23-237 INFR&MAINT/ABATEMENT SERVICES $ 1 $ 1
0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN $ 403 $ 403
0001-25-251 RECREATION SVCS/ADMINISTRATION $ 687 $ 687
0001-25-253 RECREATION SVCS/C&N-HOOD CTRS $ 1,275 $ 1,275 0001-25-254 RECREATION SVCS/SP PRGRMS $ 645 $ 645
0001-25-256 RECREATION SVCS/AQUATICS $ 1,324 $ 1,324
0001-25-257 RECREATION SVCS/CONVENTION CTR $ 4,690 $ 4,690 0001-25-259 RECREATION SVCS/PLUNGE $ 786 $ 786
0001-26-260 RECREATION SVCS/CITIES OF SRVC $ 17 $ 17
0001-36-361 ECONOMIC DEVMT/ADMINISTRATION $ 14 $ 14
0001-17-175 Treasury Treasury Management Total
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 162
MATRIX CONSULTING GROUP | 132

ALLOCATION SUMMARY
0001-17-175 Treasury Treasury Management Total
0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT $ 21,686 $ 21,686 1002-0-0 STATE GAS TAX $ 40,744 $ 40,744
1003-0-0 TRANSPORTATION OPERATION $ 14,005 $ 14,005
1005-0-0 LIBRARY FUND $ 3,160 $ 3,160
1006-0-0 OUTSIDE FUNDED SVCS - GRANTS $ 127,050 $127,050.02 1012-0-0 HILLTOP LANDSCAPE MAINT DIST $ 14,643 $ 14,643 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST $ 9,295 $ 9,295 1018-0-0 RENT CONTROL $ 36,321 $ 36,321
1019-0-0 ROAD MAINT & REHAB ACCT (RMRA) $ 39,483 $ 39,483 1050-0-0 CR-PLANNING & BUILDING $ 9,544 $ 9,544
1054-0-0 ENGINEERING GRANTS $ 100,630 $ 100,630
1200-0-0 HOUSING ADMINISTRATION $ 760 $ 760
1205-0-0 EMPLOYMENT & TRAINING $ 31,462 $ 31,462
1208-0-0 COR-SUCCESSOR HOUSING AGENCY $ 1,140 $ 1,140
2002-0-0 MEASURE J $ 38,885 $ 38,885
4001-0-0 PORT OF RICHMOND $ 70,033 $ 70,033
4003-0-0 WASTEWATER $ 161,967 $ 161,967
4005-0-0 MARINA $ 7,249 $ 7,249
4006-0-0 STORMWATER $ 60,772 $ 60,772
4008-0-0 KCRT - CABLE TELEVIS $ 10,133 $ 10,133
5001-0-0 INSURANCE RESERVES $ 11,109 $ 11,109
5003-0-0 EQUIPMENT SERVICES $ 513 $ 513
6004-0-0 COMMISSION ON AGING $ 110 $ 110
6005-0-0 SEAVER GALLERY TRUST FUND $ 969 $ 969
6006-0-0 POLICE GENERAL TRUST $ 956 $ 956
6007-0-0 SENIOR TRUST DEPOSIT $ 605 $ 605
6058-0-0 MARINA WESTSHORE DEB $ 3,608 $ 3,608
6059-0-0 COUNTRY CLUB VISTA $ 9,713 $ 9,713
6103-0-0 SA-CAPITAL PROJECT FUNDS $ 6,354 $ 6,354
6999-0-0 PAYROLL LIABILITIES FUND $ 1,518 $ 1,518
Total $ 882,498 $ 882,498
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 163
MATRIX CONSULTING GROUP | 133
10 ACCOUNTS PAYABLE
The Accounts Payable Division is responsible for processing invoices, handling 1099 Miscellaneous Reporting, and processing Cal-Card and Utility statements and payments. Costs associated with Accounts Payable are allocated to Receiving Departments through the following function:
• Accounts Payable Support – relates to processing invoices and transactions. This function is allocated based on the number of Accounts Payable Invoices per fund/department.

The chart on the following page illustrates the functions and measures used to allocate Accounts Payable costs. The top tier shows the Accounts Payable Division, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 164
MATRIX CONSULTING GROUP | 134
Accounts Payable
Accounts Payable Support
# of AP Invoices per Fund /
Dept
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 165
MATRIX CONSULTING GROUP | 135

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 325,940 $ 325,940
Total Disallowed Costs $ - $ -
Incoming Costs
0001-13-131 City Manager Administration $ 2,889 $ 1,747 $ 4,635 0001-15-151 City Attorney $ 4,569 $ 1,276 $ 5,844
0001-17-171 Finance Administration $ 246,737 $ 173,962 $ 420,699 0001-17-172 General Accounting $ 2,044 $ 646 $ 2,690
0001-17-173 Budget $ 1,104 $ 376 $ 1,480
0001-17-174 Payroll $ 3,683 $ 1,329 $ 5,012
0001-17-176 Accounts Payable $ 177 $ 177
0001-18-181 Human Resources $ 17,718 $ 17,718
0001-26-261 IT Administration $ 11,016 $ 11,016
0001-26-262 IT Telecommunications $ 11,113 $ 11,113
0001-91-907/908 Non-Departmental $ 70,961 $ 70,961
Total Incoming Costs $ 261,025 $ 290,323 $ 551,347
Cost Pool - Admin Charges $ 43,839
Total Cost Adjustments $ 43,839 $ 43,839
Total Costs to be Allocated $ 630,803 $ 290,323 $ 921,126 0001-17-176 Accounts Payable
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 166
MATRIX CONSULTING GROUP | 136
0001-17-176 Accounts Payable
Distribution Percentage 100.00%
Personnel
Salaries and Benefits $ 347,506 S $ 347,506
Subtotal Personnel Cost $ 347,506 $ 347,506
Operating Services & Supplies
Professional Services $ 10,420 S $ 10,420
Cost Pool $ 11,853 S $ 11,853
Cost Pool - Admin Charges $ (43,839) S $ (43,839)
Subtotal Operating Cost $ (21,566) $ (21,566)
FUNCTIONAL EXPENDITURES $ 325,939.84 $ 325,939.84
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Cost Pool - Admin Charges $ 43,839 S $ 43,839
Subtotal Cost Adjustments $ 43,839 $ 43,839
FUNCTIONAL COST $ 369,778.84 $ 369,778.84
First Allocation
Incoming - All Others $ 261,025 $ 261,025
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 630,803.39 $ 630,803.39
Second Allocation
Incoming - All Others $ 290,323 $ 290,323
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 290,322.52 $ 290,322.52 TOTAL ALLOCATED $ 921,126 $ 921,126

EXPENSE DETAIL
S
p
re Accounts Payable Support Expense Type Expense ($)
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 167
MATRIX CONSULTING GROUP | 137
0001-17-176 Accounts Payable
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Accounts Payable Support .
.
0001-13-131 City Manager Administration 65.00 0.261% $ 1,643 $ 1,643 $ 1,643 0001-14-141 City Clerk 101.00 0.405% $ 2,554 $ 2,554 $ 2,554 0001-15-151 City Attorney 258.00 1.034% $ 6,523 $ 6,523 $ 6,523 0001-17-171 Finance Administration 72.00 0.289% $ 1,820 $ 1,820 $ 1,820 0001-17-172 General Accounting 6.00 0.024% $ 152 $ 152 $ 152 0001-17-173 Budget 15.00 0.060% $ 379 $ 379 $ 379
0001-17-175 Treasury 30.00 0.120% $ 759 $ 759 $ 759
0001-17-176 Accounts Payable 7.00 0.028% $ 177 $ 177 $ 177 0001-17-177 Revenue Collection 79.00 0.317% $ 1,997 $ 1,997 $ 940 $ 2,938 0001-17-178 Purchasing 4.00 0.016% $ 101 $ 101 $ 48 $ 149 0001-18-181 Human Resources 284.00 1.138% $ 7,181 $ 7,181 $ 3,380 $ 10,560 0001-23-232 Facility Maintenance 4,508.00 18.069% $ 113,979 $ 113,979 $ 53,649 $ 167,628 0001-23-235 Equipment Maintenance 704.00 2.822% $ 17,800 $ 17,800 $ 8,378 $ 26,178 0001-26-261 IT Administration 143.00 0.573% $ 3,616 $ 3,616 $ 1,702 $ 5,317 0001-26-262 IT Telecommunications 501.00 2.008% $ 12,667 $ 12,667 $ 5,962 $ 18,629 0001-26-263 IT MailRoom & Duplication 85.00 0.341% $ 2,149 $ 2,149 $ 1,012 $ 3,161 0001-91-907/908 Non-Departmental 6,862.00 27.504% $ 173,497 $ 173,497 $ 81,664 $ 255,161 0001-10-101 DIVISION OF THE MAYOR 24.00 0.096% $ 607 $ 607 $ 286 $ 892 0001-10-105 CITY COUNCIL/CITY COUNCIL 45.00 0.180% $ 1,138 $ 1,138 $ 536 $ 1,673 0001-12-121 COMMISSIONS/POLICE 11.00 0.044% $ 278 $ 278 $ 131 $ 409 0001-25-255 TRANSPORTATION OPERATION 12.00 0.048% $ 303 $ 303 $ 143 $ 446 0001-16-163 PLANNING&BLDGING SVCS/BUILDING 156.00 0.625% $ 3,944 $ 3,944 $ 1,857 $ 5,801 0001-19-191 POLICE/ADMINISTRATION 1,064.00 4.265% $ 26,902 $ 26,902 $ 12,663 $ 39,564 0001-19-192 PATROL/CIB 64.00 0.257% $ 1,618 $ 1,618 $ 762 $ 2,380 0001-19-193 POLICE/CRIME PREVENTION 17.00 0.068% $ 430 $ 430 $ 202 $ 632 0001-19-194 POLICE/COPS GRANT 127.00 0.509% $ 3,211 $ 3,211 $ 1,511 $ 4,722 0001-19-197 POLICE/COMMUNICATIONS 14.00 0.056% $ 354 $ 354 $ 167 $ 521 0001-20-203 FIRE/PREVENTION 73.00 0.293% $ 1,846 $ 1,846 $ 869 $ 2,714 0001-20-204 FIRE/SUPPORT 166.00 0.665% $ 4,197 $ 4,197 $ 1,976 $ 6,173 0001-20-205 FIRE/TRAINING 14.00 0.056% $ 354 $ 354 $ 167 $ 521 0001-20-206 FIRE/OFF OF EMERGENCY SERVICES 16.00 0.064% $ 405 $ 405 $ 190 $ 595 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN 66.00 0.265% $ 1,669 $ 1,669 $ 785 $ 2,454 0001-23-231 INFR&MAINT/ADMINISTRATION 162.00 0.649% $ 4,096 $ 4,096 $ 1,928 $ 6,024 0001-23-233 INFR&MAINT/PRKS & LNDSKPING 756.00 3.030% $ 19,114 $ 19,114 $ 8,997 $ 28,112 0001-23-234 INFR&MAINT/STREETS 86.00 0.345% $ 2,174 $ 2,174 $ 1,023 $ 3,198 0001-23-237 INFR&MAINT/ABATEMENT SERVICES 69.00 0.277% $ 1,745 $ 1,745 $ 821 $ 2,566

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 168
MATRIX CONSULTING GROUP | 138
0001-17-176 Accounts Payable
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN 107.00 0.429% $ 2,705 $ 2,705 $ 1,273 $ 3,979 0001-24-242 LIBRARY & CULT SVCS/LIB SVCS 765.00 3.066% $ 19,342 $ 19,342 $ 9,104 $ 28,446 0001-24-243 LIBRARY & CULT SVCS/LEAP 20.00 0.080% $ 506 $ 506 $ 238 $ 744 0001-25-251 RECREATION SVCS/ADMINISTRATION 98.00 0.393% $ 2,478 $ 2,478 $ 1,166 $ 3,644 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS 183.00 0.733% $ 4,627 $ 4,627 $ 2,178 $ 6,805 0001-25-254 RECREATION SVCS/SP PRGRMS 65.00 0.261% $ 1,643 $ 1,643 $ 774 $ 2,417 0001-25-256 RECREATION SVCS/AQUATICS 23.00 0.092% $ 582 $ 582 $ 274 $ 855 0001-25-257 RECREATION SVCS/CONVENTION CTR 5.00 0.020% $ 126 $ 126 $ 60 $ 186 0001-25-259 RECREATION SVCS/PLUNGE 31.00 0.124% $ 784 $ 784 $ 369 $ 1,153 0001-26-260 RECREATION SVCS/CITIES OF SRVC 21.00 0.084% $ 531 $ 531 $ 250 $ 781 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION 61.00 0.244% $ 1,542 $ 1,542 $ 726 $ 2,268 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT 42.00 0.168% $ 1,062 $ 1,062 $ 500 $ 1,562 0001-36-364 ECONOMIC DEVMT/PUBLIC ART 33.00 0.132% $ 834 $ 834 $ 393 $ 1,227 0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT 34.00 0.136% $ 860 $ 860 $ 405 $ 1,264 0001-38-255 TRANSPORTATION OPERATION 12.00 0.048% $ 303 $ 303 $ 143 $ 446 0001-40-401 COMMUNITY CRISIS RESP PRGM 12.00 0.048% $ 303 $ 303 $ 143 $ 446 1002-0-0 STATE GAS TAX 162.00 0.649% $ 4,096 $ 4,096 $ 1,928 $ 6,024 1003-0-0 TRANSPORTATION OPERATION 86.00 0.345% $ 2,174 $ 2,174 $ 1,023 $ 3,198 1004-0-0 ASSET SEIZURE FUND 3.00 0.012% $ 76 $ 76 $ 36 $ 112 1005-0-0 LIBRARY FUND 41.00 0.164% $ 1,037 $ 1,037 $ 488 $ 1,525 1006-0-0 OUTSIDE FUNDED SVCS - GRANTS 315.00 1.263% $ 7,964 $ 7,964 $ 3,749 $ 11,713 1007-0-0 EMERGENCY MED SERV 12.00 0.048% $ 303 $ 303 $ 143 $ 446 1010-0-0 N.RICHMOND WASTE 9.00 0.036% $ 228 $ 228 $ 107 $ 335 1012-0-0 HILLTOP LANDSCAPE MAINT DIST 128.00 0.513% $ 3,236 $ 3,236 $ 1,523 $ 4,760 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST 100.00 0.401% $ 2,528 $ 2,528 $ 1,190 $ 3,718 1017-0-0 CHEVRON MODERNIZATN PROJ & CIA 78.00 0.313% $ 1,972 $ 1,972 $ 928 $ 2,900 1018-0-0 RENT CONTROL 136.00 0.545% $ 3,439 $ 3,439 $ 1,619 $ 5,057 1019-0-0 ROAD MAINT & REHAB ACCT (RMRA) 12.00 0.048% $ 303 $ 303 $ 143 $ 446 1050-0-0 CR-PLANNING & BUILDING 734.00 2.942% $ 18,558 $ 18,558 $ 8,735 $ 27,294 1051-0-0 CR-ENGINEERING 68.00 0.273% $ 1,719 $ 1,719 $ 809 $ 2,529 1054-0-0 ENGINEERING GRANTS 158.00 0.633% $ 3,995 $ 3,995 $ 1,880 $ 5,875 1055-0-0 ENCROACHMENT SVCS 38.00 0.152% $ 961 $ 961 $ 452 $ 1,413 1200-0-0 HOUSING ADMINISTRATION 57.00 0.228% $ 1,441 $ 1,441 $ 678 $ 2,120 1203-0-0 NEIGHBORHOOD STAB(NP) 4.00 0.016% $ 101 $ 101 $ 48 $ 149 1205-0-0 EMPLOYMENT & TRAINING 274.00 1.098% $ 6,928 $ 6,928 $ 3,261 $ 10,189 1207-0-0 COR-NEIGHBORHOOD STAB(CITY) 1.00 0.004% $ 25 $ 25 $ 12 $ 37 1303-0-0 KIDS FIRST INITIATIVE 95.00 0.381% $ 2,402 $ 2,402 $ 1,131 $ 3,533 FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 169
MATRIX CONSULTING GROUP | 139
0001-17-176 Accounts Payable
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
1304-0-0 EMERGENCY OPE & DISASTR RECVRY 2.00 0.008% $ 51 $ 51 $ 24 $ 74 1305-0-0 PUBLIC ART 35.00 0.140% $ 885 $ 885 $ 417 $ 1,301 1306-0-0 AMERICAN RESCUE PLAN ACT 284.00 1.138% $ 7,181 $ 7,181 $ 3,380 $ 10,560 1307-0-0 TRANSFORMATIVE CLIMATE GRANT 128.00 0.513% $ 3,236 $ 3,236 $ 1,523 $ 4,760 1308-0-0 ENCAMPMENT RESOLUTION FUND 47.00 0.188% $ 1,188 $ 1,188 $ 559 $ 1,748 2001-0-0 GENERAL CAPITAL FUND 242.00 0.970% $ 6,119 $ 6,119 $ 2,880 $ 8,999 2002-0-0 MEASURE J 96.00 0.385% $ 2,427 $ 2,427 $ 1,142 $ 3,570 2116-0-0 IMPACT FEE - PARKS/OPEN 6.00 0.024% $ 152 $ 152 $ 71 $ 223 2117-0-0 IMPACT FEE - LIBRARY 3.00 0.012% $ 76 $ 76 $ 36 $ 112 2120-0-0 IMPACT FEE - WASTEWATER 2.00 0.008% $ 51 $ 51 $ 24 $ 74 2125-0-0 IRON TRIANGLE/EPA PROGRAM 8.00 0.032% $ 202 $ 202 $ 95 $ 297 4001-0-0 PORT OF RICHMOND 256.00 1.026% $ 6,473 $ 6,473 $ 3,047 $ 9,519 4003-0-0 WASTEWATER 812.00 3.255% $ 20,530 $ 20,530 $ 9,664 $ 30,194 4005-0-0 MARINA 24.00 0.096% $ 607 $ 607 $ 286 $ 892
4006-0-0 STORMWATER 131.00 0.525% $ 3,312 $ 3,312 $ 1,559 $ 4,871 4008-0-0 KCRT - CABLE TELEVIS 43.00 0.172% $ 1,087 $ 1,087 $ 512 $ 1,599 4201-0-0 RHA-CAPITAL FUND 232.00 0.930% $ 5,866 $ 5,866 $ 2,761 $ 8,627 4404-0-0 RHA-NEVIN PLAZA 2.00 0.008% $ 51 $ 51 $ 24 $ 74 4405-0-0 RHA-NYSTROM VILLAGE 588.00 2.357% $ 14,867 $ 14,867 $ 6,998 $ 21,865 4501-0-0 RHA-CENTRAL OFFICE COST CNTR 288.00 1.154% $ 7,282 $ 7,282 $ 3,427 $ 10,709 4502-0-0 RHA-HOUSING CORPORATION 2.00 0.008% $ 51 $ 51 $ 24 $ 74 5001-0-0 INSURANCE RESERVES 208.00 0.834% $ 5,259 $ 5,259 $ 2,475 $ 7,734 5003-0-0 EQUIPMENT SERVICES 129.00 0.517% $ 3,262 $ 3,262 $ 1,535 $ 4,797 6004-0-0 COMMISSION ON AGING 7.00 0.028% $ 177 $ 177 $ 83 $ 260 6006-0-0 POLICE GENERAL TRUST 14.00 0.056% $ 354 $ 354 $ 167 $ 521 6007-0-0 SENIOR TRUST DEPOSIT 12.00 0.048% $ 303 $ 303 $ 143 $ 446 6102-0-0 SA-ADMINISTRATION 158.00 0.633% $ 3,995 $ 3,995 $ 1,880 $ 5,875 6103-0-0 SA-CAPITAL PROJECT FUNDS 19.00 0.076% $ 480 $ 480 $ 226 $ 707 6404-0-0 SA-DS 2021A NON-TAXABLE BONDS 1.00 0.004% $ 25 $ 25 $ 12 $ 37 6999-0-0 PAYROLL LIABILITIES FUND 481.00 1.928% $ 12,161 $ 12,161 $ 5,724 $ 17,886 Total 24,949.00 100.000% $ 630,803 $ - $ 630,803 $ 290,323 $ 921,126 .

Allocation Basis: # of AP Invoices per Fund / Dept
.

Source of Allocation: AP Invoice Report
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 170
MATRIX CONSULTING GROUP | 140

ALLOCATION SUMMARY
0001-13-131 City Manager Administration $ 1,643 $ 1,643 0001-14-141 City Clerk $ 2,554 $ 2,554
0001-15-151 City Attorney $ 6,523 $ 6,523
0001-17-171 Finance Administration $ 1,820 $ 1,820
0001-17-172 General Accounting $ 152 $ 152
0001-17-173 Budget $ 379 $ 379
0001-17-175 Treasury $ 759 $ 759
0001-17-176 Accounts Payable $ 177 $ 177
0001-17-177 Revenue Collection $ 2,938 $ 2,938
0001-17-178 Purchasing $ 149 $ 149
0001-18-181 Human Resources $ 10,560 $ 10,560
0001-23-232 Facility Maintenance $ 167,628 $ 167,628
0001-23-235 Equipment Maintenance $ 26,178 $ 26,178
0001-26-261 IT Administration $ 5,317 $ 5,317
0001-26-262 IT Telecommunications $ 18,629 $ 18,629
0001-26-263 IT MailRoom & Duplication $ 3,161 $ 3,161
0001-91-907/908 Non-Departmental $ 255,161 $ 255,161
0001-10-101 DIVISION OF THE MAYOR $ 892 $ 892
0001-10-105 CITY COUNCIL/CITY COUNCIL $ 1,673 $ 1,673
0001-12-121 COMMISSIONS/POLICE $ 409 $ 409
0001-25-255 TRANSPORTATION OPERATION $ 446 $ 446
0001-16-163 PLANNING&BLDGING SVCS/BUILDING $ 5,801 $ 5,801 0001-19-191 POLICE/ADMINISTRATION $ 39,564 $ 39,564
0001-19-192 PATROL/CIB $ 2,380 $ 2,380
0001-19-193 POLICE/CRIME PREVENTION $ 632 $ 632.14
0001-19-194 POLICE/COPS GRANT $ 4,722 $ 4,722
0001-19-197 POLICE/COMMUNICATIONS $ 521 $ 521
0001-20-203 FIRE/PREVENTION $ 2,714 $ 2,714
0001-20-204 FIRE/SUPPORT $ 6,173 $ 6,173
0001-20-205 FIRE/TRAINING $ 521 $ 521
0001-20-206 FIRE/OFF OF EMERGENCY SERVICES $ 595 $ 595
0001-17-176 Accounts Payable Accounts Payable Support Total FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 171
MATRIX CONSULTING GROUP | 141

ALLOCATION SUMMARY
0001-17-176 Accounts Payable Accounts Payable Support Total 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN $ 2,454 $ 2,454 0001-23-231 INFR&MAINT/ADMINISTRATION $ 6,024 $ 6,024
0001-23-233 INFR&MAINT/PRKS & LNDSKPING $ 28,112 $ 28,112 0001-23-234 INFR&MAINT/STREETS $ 3,198 $ 3,198
0001-23-237 INFR&MAINT/ABATEMENT SERVICES $ 2,566 $ 2,566 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN $ 3,979 $ 3,979 0001-24-242 LIBRARY & CULT SVCS/LIB SVCS $ 28,446 $28,446.23 0001-24-243 LIBRARY & CULT SVCS/LEAP $ 744 $ 744
0001-25-251 RECREATION SVCS/ADMINISTRATION $ 3,644 $ 3,644 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS $ 6,805 $ 6,805 0001-25-254 RECREATION SVCS/SP PRGRMS $ 2,417 $ 2,417
0001-25-256 RECREATION SVCS/AQUATICS $ 855 $ 855
0001-25-257 RECREATION SVCS/CONVENTION CTR $ 186 $ 186
0001-25-259 RECREATION SVCS/PLUNGE $ 1,153 $ 1,153
0001-26-260 RECREATION SVCS/CITIES OF SRVC $ 781 $ 781
0001-36-361 ECONOMIC DEVMT/ADMINISTRATION $ 2,268 $ 2,268 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT $ 1,562 $ 1,562 0001-36-364 ECONOMIC DEVMT/PUBLIC ART $ 1,227 $ 1,227
0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT $ 1,264 $ 1,264 0001-38-255 TRANSPORTATION OPERATION $ 446 $ 446
0001-40-401 COMMUNITY CRISIS RESP PRGM $ 446 $ 446
1002-0-0 STATE GAS TAX $ 6,024 $ 6,024
1003-0-0 TRANSPORTATION OPERATION $ 3,198 $ 3,198
1004-0-0 ASSET SEIZURE FUND $ 112 $ 112
1005-0-0 LIBRARY FUND $ 1,525 $ 1,525
1006-0-0 OUTSIDE FUNDED SVCS - GRANTS $ 11,713 $11,713.15 1007-0-0 EMERGENCY MED SERV $ 446 $ 446
1010-0-0 N.RICHMOND WASTE $ 335 $ 335
1012-0-0 HILLTOP LANDSCAPE MAINT DIST $ 4,760 $ 4,760
1015-0-0 MARINA BAY LNDSCP & LIGHT DIST $ 3,718 $ 3,718 1017-0-0 CHEVRON MODERNIZATN PROJ & CIA $ 2,900 $ 2,900 FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 172
MATRIX CONSULTING GROUP | 142

ALLOCATION SUMMARY
0001-17-176 Accounts Payable Accounts Payable Support Total 1018-0-0 RENT CONTROL $ 5,057 $ 5,057
1019-0-0 ROAD MAINT & REHAB ACCT (RMRA) $ 446 $ 446
1050-0-0 CR-PLANNING & BUILDING $ 27,294 $ 27,294
1051-0-0 CR-ENGINEERING $ 2,529 $ 2,529
1054-0-0 ENGINEERING GRANTS $ 5,875 $ 5,875
1055-0-0 ENCROACHMENT SVCS $ 1,413 $ 1,413
1200-0-0 HOUSING ADMINISTRATION $ 2,120 $ 2,120
1203-0-0 NEIGHBORHOOD STAB(NP) $ 149 $ 149
1205-0-0 EMPLOYMENT & TRAINING $ 10,189 $ 10,189
1207-0-0 COR-NEIGHBORHOOD STAB(CITY) $ 37 $ 37
1303-0-0 KIDS FIRST INITIATIVE $ 3,533 $ 3,533
1304-0-0 EMERGENCY OPE & DISASTR RECVRY $ 74 $ 74
1305-0-0 PUBLIC ART $ 1,301 $ 1,301
1306-0-0 AMERICAN RESCUE PLAN ACT $ 10,560 $ 10,560
1307-0-0 TRANSFORMATIVE CLIMATE GRANT $ 4,760 $ 4,760
1308-0-0 ENCAMPMENT RESOLUTION FUND $ 1,748 $ 1,748
2001-0-0 GENERAL CAPITAL FUND $ 8,999 $ 8,999
2002-0-0 MEASURE J $ 3,570 $ 3,570
2116-0-0 IMPACT FEE - PARKS/OPEN $ 223 $ 223
2117-0-0 IMPACT FEE - LIBRARY $ 112 $ 112
2120-0-0 IMPACT FEE - WASTEWATER $ 74 $ 74
2125-0-0 IRON TRIANGLE/EPA PROGRAM $ 297 $ 297
4001-0-0 PORT OF RICHMOND $ 9,519 $ 9,519
4003-0-0 WASTEWATER $ 30,194 $ 30,194
4005-0-0 MARINA $ 892 $ 892
4006-0-0 STORMWATER $ 4,871 $ 4,871
4008-0-0 KCRT - CABLE TELEVIS $ 1,599 $ 1,599
4201-0-0 RHA-CAPITAL FUND $ 8,627 $ 8,627
4404-0-0 RHA-NEVIN PLAZA $ 74 $ 74
4405-0-0 RHA-NYSTROM VILLAGE $ 21,865 $ 21,865
4501-0-0 RHA-CENTRAL OFFICE COST CNTR $ 10,709 $ 10,709 FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 173
MATRIX CONSULTING GROUP | 143

ALLOCATION SUMMARY
0001-17-176 Accounts Payable Accounts Payable Support Total 4502-0-0 RHA-HOUSING CORPORATION $ 74 $ 74
5001-0-0 INSURANCE RESERVES $ 7,734 $ 7,734
5003-0-0 EQUIPMENT SERVICES $ 4,797 $ 4,797
6004-0-0 COMMISSION ON AGING $ 260 $ 260
6006-0-0 POLICE GENERAL TRUST $ 521 $ 521
6007-0-0 SENIOR TRUST DEPOSIT $ 446 $ 446
6102-0-0 SA-ADMINISTRATION $ 5,875 $ 5,875
6103-0-0 SA-CAPITAL PROJECT FUNDS $ 707 $ 707
6404-0-0 SA-DS 2021A NON-TAXABLE BONDS $ 37 $ 37
6999-0-0 PAYROLL LIABILITIES FUND $ 17,886 $ 17,886
Total $ 921,126 $ 921,126
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 174
MATRIX CONSULTING GROUP | 144
11 REVENUE COLLECTION
The Revenue Collection Division is responsible for handling accounts receivables, collections, business licenses, payment processing, refunds, and other revenue-related functions. Costs associated with the Revenue Collection Division are allocated to Receiving Departments through the following function:
• Revenue Oversight – relates to the processing of accounts receivable transactions and billings on behalf of City Departments. This function is allocated based on the number of Accounts Receivable transactions per department. • Cashiering Support – relates to the processing of cashiering transactions on behalf of City departments. This function is allocated based on the number of Cash Receivable per department.
• Business License Support – relates to the management and oversight of the City’s business license program. These costs have not been allocated in accordance with OMB guidelines.

The chart on the following page illustrates the functions and measures used to allocate Revenue Collection costs. The top tier shows the Revenue Collection division, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 175
MATRIX CONSULTING GROUP | 145
Revenue Collection
Revenue Oversight
# of AR Transactions per Dept
Cashiering Support
# of CR Transactions per Dept
Business License Support
Not Allocated
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 176
MATRIX CONSULTING GROUP | 146

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 1,498,650 $ 1,498,650
Total Disallowed Costs $ - $ -
Incoming Costs
0001-13-131 City Manager Administration $ 8,672 $ 5,244 $ 13,917 0001-15-151 City Attorney $ 11,421 $ 3,189 $ 14,611
0001-17-171 Finance Administration $ 616,842 $ 434,906 $ 1,051,747 0001-17-172 General Accounting $ 9,596 $ 3,032 $ 12,628 0001-17-173 Budget $ 5,180 $ 1,767 $ 6,947
0001-17-174 Payroll $ 9,821 $ 3,545 $ 13,365
0001-17-176 Accounts Payable $ 1,997 $ 940 $ 2,938
0001-18-181 Human Resources $ 47,249 $ 47,249
0001-26-261 IT Administration $ 30,845 $ 30,845
0001-26-262 IT Telecommunications $ 27,784 $ 27,784
0001-91-907/908 Non-Departmental $ 177,402 $ 177,402
Total Incoming Costs $ 663,529 $ 735,904 $ 1,399,433
Cost Pool - Admin Charges $ 271,654
Total Cost Adjustments $ 271,654 $ 271,654
Total Costs to be Allocated $ 2,433,834 $ 735,904 $ 3,169,738 0001-17-177 Revenue Collection
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 177
MATRIX CONSULTING GROUP | 147
0001-17-177 Revenue Collection
Distribution Percentage 40.00% 40.00% 20.00%
Personnel
Salaries and Benefits $ 1,309,612 S $ 523,845 $ 523,845 $ 261,922 Subtotal Personnel Cost $ 1,309,612 $ 523,845 $ 523,845 $ 261,922 Operating Services & Supplies
Professional Services $ 369,907 S $ 147,963 $ 147,963 $ 73,981 Services & Supplies $ 31,748 S $ 12,699 $ 12,699 $ 6,350 Cost Pool $ 59,038 S $ 23,615 $ 23,615 $ 11,808
Cost Pool - Admin Charges $ (271,654) S $ (108,662) $ (108,662) $ (54,331) Subtotal Operating Cost $ 189,038 $ 75,615 $ 75,615 $ 37,808 FUNCTIONAL EXPENDITURES $ 1,498,650.34 $ 599,460.14 $ 599,460.14 $ 299,730.07 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ -
Cost Adjustments
Cost Pool - Admin Charges $ 271,654 P $ 108,662 $ 108,662 $ 54,331 Subtotal Cost Adjustments $ 271,654 $ 108,662 $ 108,662 $ 54,331 FUNCTIONAL COST $ 1,770,304.34 $ 708,121.74 $ 708,121.74 $ 354,060.87 First Allocation
Incoming - All Others $ 663,529 $ 265,412 $ 265,412 $ 132,706 Reallocate Admin Costs $ - $ - $ - $ -
Unallocated Costs $ (486,767) $ - $ - $ (486,767)
Subtotal of First Allocation $ 1,947,066.88 $ 973,533.44 $ 973,533.44 $ - Second Allocation
Incoming - All Others $ 735,904 $ 294,362 $ 294,362 $ 147,181 Reallocate Admin Costs $ - $ - $ - $ -
Unallocated Costs $ (147,181) $ - $ - $ (147,181)
Subtotal of Second Allocation $ 588,723.21 $ 294,361.61 $ 294,361.61 $ - TOTAL ALLOCATED $ 2,535,790 $ 1,267,895 $ 1,267,895 $ -

EXPENSE DETAIL
S
p
re Revenue Oversight Cashiering Support Business License Support Expense Type $ FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 178
MATRIX CONSULTING GROUP | 148
0001-17-177 Revenue Collection
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Revenue Oversight .
.
0001-13-131 City Manager Administration 1.00 0.008% $ 78 $ 78 $ 78 0001-14-141 City Clerk 128.00 1.031% $ 10,038 $ 10,038 $ 10,038 0001-15-151 City Attorney 33.00 0.266% $ 2,588 $ 2,588 $ 2,588 0001-18-181 Human Resources 1.00 0.008% $ 78 $ 78 $ 24 $ 102 0001-23-232 Facility Maintenance 15.00 0.121% $ 1,176 $ 1,176 $ 360 $ 1,537 0001-23-235 Equipment Maintenance 8.00 0.064% $ 627 $ 627 $ 192 $ 820 0001-26-262 IT Telecommunications 3.00 0.024% $ 235 $ 235 $ 72 $ 307 0001-26-263 IT MailRoom & Duplication 4.00 0.032% $ 314 $ 314 $ 96 $ 410 0001-10-101 DIVISION OF THE MAYOR 10.00 0.081% $ 784 $ 784 $ 240 $ 1,024 0001-16-163 PLANNING&BLDGING SVCS/BUILDING 8.00 0.064% $ 627 $ 627 $ 192 $ 820 0001-19-191 POLICE/ADMINISTRATION 3,476.00 28.001% $ 272,596 $ 272,596 $ 83,513 $ 356,109 0001-19-196 POLICE/REGULATORY 6.00 0.048% $ 471 $ 471 $ 144 $ 615 0001-19-197 POLICE/COMMUNICATIONS 24.00 0.193% $ 1,882 $ 1,882 $ 577 $ 2,459 0001-19-199 POLICE/PARKING ENFORCEMENT 26.00 0.209% $ 2,039 $ 2,039 $ 625 $ 2,664 0001-20-202 FIRE/SUPPRESSION 1.00 0.008% $ 78 $ 78 $ 24 $ 102 0001-20-203 FIRE/PREVENTION 2.00 0.016% $ 157 $ 157 $ 48 $ 205 0001-20-204 FIRE/SUPPORT 4.00 0.032% $ 314 $ 314 $ 96 $ 410 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN 3.00 0.024% $ 235 $ 235 $ 72 $ 307 0001-23-231 INFR&MAINT/ADMINISTRATION 21.00 0.169% $ 1,647 $ 1,647 $ 505 $ 2,151 0001-23-233 INFR&MAINT/PRKS & LNDSKPING 36.00 0.290% $ 2,823 $ 2,823 $ 865 $ 3,688 0001-23-234 INFR&MAINT/STREETS 10.00 0.081% $ 784 $ 784 $ 240 $ 1,024 0001-23-237 INFR&MAINT/ABATEMENT SERVICES 1.00 0.008% $ 78 $ 78 $ 24 $ 102 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN 13.00 0.105% $ 1,019 $ 1,019 $ 312 $ 1,332 0001-25-251 RECREATION SVCS/ADMINISTRATION 115.00 0.926% $ 9,019 $ 9,019 $ 2,763 $ 11,781 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS 778.00 6.267% $ 61,012 $ 61,012 $ 18,692 $ 79,704 0001-25-254 RECREATION SVCS/SP PRGRMS 7.00 0.056% $ 549 $ 549 $ 168 $ 717 0001-25-256 RECREATION SVCS/AQUATICS 2,204.00 17.754% $ 172,843 $ 172,843 $ 52,952 $ 225,795 0001-25-257 RECREATION SVCS/CONVENTION CTR 75.00 0.604% $ 5,882 $ 5,882 $ 1,802 $ 7,684 0001-25-259 RECREATION SVCS/PLUNGE 3,105.00 25.012% $ 243,501 $ 243,501 $ 74,599 $ 318,100 0001-26-260 RECREATION SVCS/CITIES OF SRVC 2.00 0.016% $ 157 $ 157 $ 48 $ 205 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION 2.00 0.016% $ 157 $ 157 $ 48 $ 205 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT 11.00 0.089% $ 863 $ 863 $ 264 $ 1,127 0001-38-255 TRANSPORTATION OPERATION 99.00 0.797% $ 7,764 $ 7,764 $ 2,379 $ 10,142 1002-0-0 STATE GAS TAX 49.00 0.395% $ 3,843 $ 3,843 $ 1,177 $ 5,020

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 179
MATRIX CONSULTING GROUP | 149
0001-17-177 Revenue Collection
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
1003-0-0 TRANSPORTATION OPERATION 296.00 2.384% $ 23,213 $ 23,213 $ 7,112 $ 30,325 1005-0-0 LIBRARY FUND 34.00 0.274% $ 2,666 $ 2,666 $ 817 $ 3,483 1006-0-0 OUTSIDE FUNDED SVCS - GRANTS 41.00 0.330% $ 3,215 $ 3,215 $ 985 $ 4,200 1012-0-0 HILLTOP LANDSCAPE MAINT DIST 3.00 0.024% $ 235 $ 235 $ 72 $ 307 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST 3.00 0.024% $ 235 $ 235 $ 72 $ 307 1018-0-0 RENT CONTROL 11.00 0.089% $ 863 $ 863 $ 264 $ 1,127 1019-0-0 ROAD MAINT & REHAB ACCT (RMRA) 12.00 0.097% $ 941 $ 941 $ 288 $ 1,229 1050-0-0 CR-PLANNING & BUILDING 58.00 0.467% $ 4,548 $ 4,548 $ 1,393 $ 5,942 1054-0-0 ENGINEERING GRANTS 22.00 0.177% $ 1,725 $ 1,725 $ 529 $ 2,254 1200-0-0 HOUSING ADMINISTRATION 85.00 0.685% $ 6,666 $ 6,666 $ 2,042 $ 8,708 1205-0-0 EMPLOYMENT & TRAINING 32.00 0.258% $ 2,510 $ 2,510 $ 769 $ 3,278 1208-0-0 COR-SUCCESSOR HOUSING AGENCY 6.00 0.048% $ 471 $ 471 $ 144 $ 615 2002-0-0 MEASURE J 5.00 0.040% $ 392 $ 392 $ 120 $ 512
4001-0-0 PORT OF RICHMOND 562.00 4.527% $ 44,073 $ 44,073 $ 13,502 $ 57,576 4003-0-0 WASTEWATER 178.00 1.434% $ 13,959 $ 13,959 $ 4,277 $ 18,236 4005-0-0 MARINA 8.00 0.064% $ 627 $ 627 $ 192 $ 820
4006-0-0 STORMWATER 184.00 1.482% $ 14,430 $ 14,430 $ 4,421 $ 18,850 4008-0-0 KCRT - CABLE TELEVIS 17.00 0.137% $ 1,333 $ 1,333 $ 408 $ 1,742 5001-0-0 INSURANCE RESERVES 98.00 0.789% $ 7,685 $ 7,685 $ 2,355 $ 10,040 5003-0-0 EQUIPMENT SERVICES 6.00 0.048% $ 471 $ 471 $ 144 $ 615 6004-0-0 COMMISSION ON AGING 46.00 0.371% $ 3,607 $ 3,607 $ 1,105 $ 4,713 6005-0-0 SEAVER GALLERY TRUST FUND 2.00 0.016% $ 157 $ 157 $ 48 $ 205 6006-0-0 POLICE GENERAL TRUST 24.00 0.193% $ 1,882 $ 1,882 $ 577 $ 2,459 6007-0-0 SENIOR TRUST DEPOSIT 192.00 1.547% $ 15,057 $ 15,057 $ 4,613 $ 19,670 6058-0-0 MARINA WESTSHORE DEB 3.00 0.024% $ 235 $ 235 $ 72 $ 307 6059-0-0 COUNTRY CLUB VISTA 3.00 0.024% $ 235 $ 235 $ 72 $ 307 6103-0-0 SA-CAPITAL PROJECT FUNDS 73.00 0.588% $ 5,725 $ 5,725 $ 1,754 $ 7,479 6999-0-0 PAYROLL LIABILITIES FUND 129.00 1.039% $ 10,116 $ 10,116 $ 3,099 $ 13,216 Total 12,414.00 100.000% $ 973,533 $ - $ 973,533 $ 294,362 $ 1,267,895 .

Allocation Basis: # of AR Transactions per Dept
.

Source of Allocation: Revenue Report
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 180
MATRIX CONSULTING GROUP | 150
0001-17-177 Revenue Collection
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Cashiering Support .
.
0001-16-163 PLANNING&BLDGING SVCS/BUILDING 421.00 0.865% $ 8,423 $ 8,423 $ 2,547 $ 10,970 0001-19-196 POLICE/REGULATORY 15.00 0.031% $ 300 $ 300 $ 91 $ 391 0001-20-203 FIRE/PREVENTION 1,934.00 3.975% $ 38,695 $ 38,695 $ 11,700 $ 50,395 0001-23-231 INFR&MAINT/ADMINISTRATION 222.00 0.456% $ 4,442 $ 4,442 $ 1,343 $ 5,785 0001-23-237 INFR&MAINT/ABATEMENT SERVICES 2.00 0.004% $ 40 $ 40 $ 12 $ 52 1018-0-0 RENT CONTROL 1,254.00 2.577% $ 25,090 $ 25,090 $ 7,586 $ 32,676 1050-0-0 CR-PLANNING & BUILDING 20,053.00 41.212% $ 401,214 $ 401,214 $ 121,313 $ 522,527 1051-0-0 CR-ENGINEERING 2,604.00 5.352% $ 52,100 $ 52,100 $ 15,753 $ 67,853 1055-0-0 ENCROACHMENT SVCS 744.00 1.529% $ 14,886 $ 14,886 $ 4,501 $ 19,387 1302-0-0 HOUSNG IN LIEU FEE - DEVELOPER 31.00 0.064% $ 620 $ 620 $ 188 $ 808 2110-0-0 IMPACT FEE - PARKS 18.00 0.037% $ 360 $ 360 $ 109 $ 469 2114-0-0 IMPACT FEE - POLICE 274.00 0.563% $ 5,482 $ 5,482 $ 1,658 $ 7,140 4003-0-0 WASTEWATER 588.00 1.208% $ 11,765 $ 11,765 $ 3,557 $ 15,322 4006-0-0 STORMWATER 27.00 0.055% $ 540 $ 540 $ 163 $ 704 0-0-0 OTHER 20,471.00 42.071% $ 409,577 $ 409,577 $ 123,841 $ 533,419 Total 48,658.00 100.000% $ 973,533 $ - $ 973,533 $ 294,362 $ 1,267,895 .

Allocation Basis: # of CR Transactions per Dept
.

Source of Allocation: Cashiering Transaction Report
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 181
MATRIX CONSULTING GROUP | 151

ALLOCATION SUMMARY
0001-13-131 City Manager Administration $ 78 $ - $ 78
0001-14-141 City Clerk $ 10,038 $ - $ 10,038
0001-15-151 City Attorney $ 2,588 $ - $ 2,588
0001-18-181 Human Resources $ 102 $ - $ 102
0001-23-232 Facility Maintenance $ 1,537 $ - $ 1,537
0001-23-235 Equipment Maintenance $ 820 $ - $ 820
0001-26-262 IT Telecommunications $ 307 $ - $ 307
0001-26-263 IT MailRoom & Duplication $ 410 $ - $ 410
0001-10-101 DIVISION OF THE MAYOR $ 1,024 $ - $ 1,024
0001-16-163 PLANNING&BLDGING SVCS/BUILDING $ 820 $ 10,970 $ 11,790 0001-19-191 POLICE/ADMINISTRATION $ 356,109 $ - $ 356,109 0001-19-196 POLICE/REGULATORY $ 615 $ 391 $ 1,006
0001-19-197 POLICE/COMMUNICATIONS $ 2,459 $ - $ 2,459
0001-19-199 POLICE/PARKING ENFORCEMENT $ 2,664 $ - $ 2,664 0001-20-202 FIRE/SUPPRESSION $ 102 $ - $ 102
0001-20-203 FIRE/PREVENTION $ 205 $ 50,395 $ 50,600
0001-20-204 FIRE/SUPPORT $ 410 $ - $ 410
0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN $ 307 $ - $ 307 0001-23-231 INFR&MAINT/ADMINISTRATION $ 2,151 $ 5,785 $ 7,936 0001-23-233 INFR&MAINT/PRKS & LNDSKPING $ 3,688 $ - $ 3,688 0001-23-234 INFR&MAINT/STREETS $ 1,024 $ - $ 1,024
0001-23-237 INFR&MAINT/ABATEMENT SERVICES $ 102 $ 52 $ 155 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN $ 1,332 $ - $ 1,332 0001-25-251 RECREATION SVCS/ADMINISTRATION $ 11,781 $ - $ 11,781 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS $ 79,704 $ - $ 79,704 0001-25-254 RECREATION SVCS/SP PRGRMS $ 717 $ - $ 717
0001-17-177 Revenue Collection Revenue Oversight Cashiering Support Total FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 182
MATRIX CONSULTING GROUP | 152

ALLOCATION SUMMARY
0001-17-177 Revenue Collection Revenue Oversight Cashiering Support Total 0001-25-256 RECREATION SVCS/AQUATICS $ 225,795 $ - $ 225,795 0001-25-257 RECREATION SVCS/CONVENTION CTR $ 7,684 $ - $ 7,684 0001-25-259 RECREATION SVCS/PLUNGE $ 318,100 $ - $ 318,100 0001-26-260 RECREATION SVCS/CITIES OF SRVC $ 205 $ - $ 205 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION $ 205 $ - $ 205 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT $ 1,127 $ - $ 1,127 0001-38-255 TRANSPORTATION OPERATION $ 10,142 $ - $ 10,142 1002-0-0 STATE GAS TAX $ 5,020 $ - $ 5,020
1003-0-0 TRANSPORTATION OPERATION $ 30,325 $ - $ 30,325 1005-0-0 LIBRARY FUND $ 3,483 $ - $ 3,483
1006-0-0 OUTSIDE FUNDED SVCS - GRANTS $ 4,200 $ - $ 4,200.36 1012-0-0 HILLTOP LANDSCAPE MAINT DIST $ 307 $ - $ 307
1015-0-0 MARINA BAY LNDSCP & LIGHT DIST $ 307 $ - $ 307 1018-0-0 RENT CONTROL $ 1,127 $ 32,676 $ 33,803
1019-0-0 ROAD MAINT & REHAB ACCT (RMRA) $ 1,229 $ - $ 1,229 1050-0-0 CR-PLANNING & BUILDING $ 5,942 $ 522,527 $ 528,469 1051-0-0 CR-ENGINEERING $ - $ 67,853 $ 67,853
1054-0-0 ENGINEERING GRANTS $ 2,254 $ - $ 2,254
1055-0-0 ENCROACHMENT SVCS $ - $ 19,387 $ 19,387
1200-0-0 HOUSING ADMINISTRATION $ 8,708 $ - $ 8,708
1205-0-0 EMPLOYMENT & TRAINING $ 3,278 $ - $ 3,278
1208-0-0 COR-SUCCESSOR HOUSING AGENCY $ 615 $ - $ 615
1302-0-0 HOUSNG IN LIEU FEE - DEVELOPER $ - $ 808 $ 808 2002-0-0 MEASURE J $ 512 $ - $ 512
2110-0-0 IMPACT FEE - PARKS $ - $ 469 $ 469
2114-0-0 IMPACT FEE - POLICE $ - $ 7,140 $ 7,140
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 183
MATRIX CONSULTING GROUP | 153

ALLOCATION SUMMARY
0001-17-177 Revenue Collection Revenue Oversight Cashiering Support Total 4001-0-0 PORT OF RICHMOND $ 57,576 $ - $ 57,576
4003-0-0 WASTEWATER $ 18,236 $ 15,322 $ 33,557
4005-0-0 MARINA $ 820 $ - $ 820
4006-0-0 STORMWATER $ 18,850 $ 704 $ 19,554
4008-0-0 KCRT - CABLE TELEVIS $ 1,742 $ - $ 1,742
5001-0-0 INSURANCE RESERVES $ 10,040 $ - $ 10,040
5003-0-0 EQUIPMENT SERVICES $ 615 $ - $ 615
6004-0-0 COMMISSION ON AGING $ 4,713 $ - $ 4,713
6005-0-0 SEAVER GALLERY TRUST FUND $ 205 $ - $ 205
6006-0-0 POLICE GENERAL TRUST $ 2,459 $ - $ 2,459
6007-0-0 SENIOR TRUST DEPOSIT $ 19,670 $ - $ 19,670
6058-0-0 MARINA WESTSHORE DEB $ 307 $ - $ 307
6059-0-0 COUNTRY CLUB VISTA $ 307 $ - $ 307
6103-0-0 SA-CAPITAL PROJECT FUNDS $ 7,479 $ - $ 7,479
6999-0-0 PAYROLL LIABILITIES FUND $ 13,216 $ - $ 13,216 0-0-0 OTHER $ - $ 533,419 $ 533,419
Total $ 1,267,895 $ 1,267,895 $2,535,790
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 184
MATRIX CONSULTING GROUP | 154
12 PURCHASING
The Purchasing Division serves as the City’s purchasing agent. Through this function, the Purchasing Division develops policies and procedures related to procurement, manages the BidsOnline system, maintains a vendor database, and manages ongoing contracts. Costs associated with the Purchasing Division are allocated to Receiving Departments through the following function:
• Procurement & Contracting Support – relates to support provided to departments while procuring materials and supplies as well as contracting out functions or services. This function is allocated based on the number of purchase orders per fund/department.

The chart on the following page illustrates the functions and measures used to allocate Purchasing Division costs. The top tier shows the Purchasing division, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide.

The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 185
MATRIX CONSULTING GROUP | 155
Purchasing
Procurement & Contracting
Support
# of POs per Fund / Dept.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 186
MATRIX CONSULTING GROUP | 156

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 371,301 $ 371,301
Total Disallowed Costs $ - $ -
Incoming Costs
0001-13-131 City Manager Administration $ 2,256 $ 1,364 $ 3,620 0001-15-151 City Attorney $ 3,046 $ 850 $ 3,896
0001-17-171 Finance Administration $ 164,491 $ 115,975 $ 280,466 0001-17-172 General Accounting $ 2,384 $ 753 $ 3,137
0001-17-173 Budget $ 1,287 $ 439 $ 1,726
0001-17-174 Payroll $ 2,455 $ 886 $ 3,341
0001-17-176 Accounts Payable $ 101 $ 48 $ 149
0001-18-181 Human Resources $ 11,812 $ 11,812
0001-26-261 IT Administration $ 6,610 $ 6,610
0001-26-262 IT Telecommunications $ 7,409 $ 7,409
0001-91-907/908 Non-Departmental $ 47,307 $ 47,307
Total Incoming Costs $ 176,019 $ 193,454 $ 369,473
Cost Pool - Admin Charges $ 57,846
Total Cost Adjustments $ 57,846 $ 57,846
Total Costs to be Allocated $ 605,166 $ 193,454 $ 798,619 0001-17-178 Purchasing
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 187
MATRIX CONSULTING GROUP | 157
0001-17-178 Purchasing
Distribution Percentage 100.00%
Personnel
Salaries and Benefits $ 392,868 S $ 392,868
Subtotal Personnel Cost $ 392,868 $ 392,868
Operating Services & Supplies
Professional Services $ 23,175 S $ 23,175
Services & Supplies $ 1,250 S $ 1,250
Cost Pool $ 11,853 S $ 11,853
Cost Pool - Admin Charges $ (57,846) S $ (57,846)
Subtotal Operating Cost $ (21,568) $ (21,568)
FUNCTIONAL EXPENDITURES $ 371,300.59 $ 371,300.59
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Cost Pool - Admin Charges $ 57,846 S $ 57,846
Subtotal Cost Adjustments $ 57,846 $ 57,846
FUNCTIONAL COST $ 429,146.59 $ 429,146.59
First Allocation
Incoming - All Others $ 176,019 $ 176,019
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 605,165.75 $ 605,165.75
Second Allocation
Incoming - All Others $ 193,454 $ 193,454
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 193,453.68 $ 193,453.68 TOTAL ALLOCATED $ 798,619 $ 798,619

EXPENSE DETAIL
S
p
re Procurement & Contracting Support Expense Type $
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 188
MATRIX CONSULTING GROUP | 158
0001-17-178 Purchasing
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Procurement & Contracting Support .
.
0001-13-131 City Manager Administration 6.00 0.487% $ 2,947 $ 2,947 $ 2,947 0001-14-141 City Clerk 9.00 0.731% $ 4,421 $ 4,421 $ 4,421 0001-15-151 City Attorney 12.00 0.974% $ 5,894 $ 5,894 $ 5,894 0001-17-171 Finance Administration 43.00 3.490% $ 21,122 $ 21,122 $ 21,122 0001-18-181 Human Resources 44.00 3.571% $ 21,613 $ 21,613 $ 7,325 $ 28,938 0001-26-261 IT Administration 91.00 7.386% $ 44,700 $ 44,700 $ 15,150 $ 59,850 0001-10-101 DIVISION OF THE MAYOR 1.00 0.081% $ 491 $ 491 $ 166 $ 658 0001-10-105 CITY COUNCIL/CITY COUNCIL 8.00 0.649% $ 3,930 $ 3,930 $ 1,332 $ 5,262 0001-12-121 COMMISSIONS/POLICE 2.00 0.162% $ 982 $ 982 $ 333 $ 1,315 0001-16-163 PLANNING&BLDGING SVCS/BUILDING 74.00 6.006% $ 36,349 $ 36,349 $ 12,320 $ 48,669 0001-19-191 POLICE/ADMINISTRATION 178.00 14.448% $ 87,435 $ 87,435 $ 29,634 $ 117,069 0001-20-201 FIRE/ADMINISTRATION 90.00 7.305% $ 44,209 $ 44,209 $ 14,984 $ 59,192 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN 9.00 0.731% $ 4,421 $ 4,421 $ 1,498 $ 5,919 0001-23-231 INFR&MAINT/ADMINISTRATION 257.00 20.860% $ 126,240 $ 126,240 $ 42,786 $ 169,026 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN 50.00 4.058% $ 24,560 $ 24,560 $ 8,324 $ 32,884 0001-25-251 RECREATION SVCS/ADMINISTRATION 76.00 6.169% $ 37,332 $ 37,332 $ 12,653 $ 49,984 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION 64.00 5.195% $ 31,437 $ 31,437 $ 10,655 $ 42,092 0001-37-371 INTERNAL SERVCS/ADMINISTRATION 57.00 4.627% $ 27,999 $ 27,999 $ 9,490 $ 37,488 1003-0-0 TRANSPORTATION OPERATION 9.00 0.731% $ 4,421 $ 4,421 $ 1,498 $ 5,919 1006-0-0 OUTSIDE FUNDED SVCS - GRANTS 3.00 0.244% $ 1,474 $ 1,474 $ 499 $ 1,973 1018-0-0 RENT CONTROL 13.00 1.055% $ 6,386 $ 6,386 $ 2,164 $ 8,550 1200-0-0 HOUSING ADMINISTRATION 13.00 1.055% $ 6,386 $ 6,386 $ 2,164 $ 8,550 1205-0-0 EMPLOYMENT & TRAINING 17.00 1.380% $ 8,351 $ 8,351 $ 2,830 $ 11,181 4001-0-0 PORT OF RICHMOND 39.00 3.166% $ 19,157 $ 19,157 $ 6,493 $ 25,650 4003-0-0 WASTEWATER 38.00 3.084% $ 18,666 $ 18,666 $ 6,326 $ 24,992 4501-0-0 RHA-CENTRAL OFFICE COST CNTR 22.00 1.786% $ 10,807 $ 10,807 $ 3,663 $ 14,469 6101-0-0 SA-PROPERTY TAX TRUST FUND 7.00 0.568% $ 3,438 $ 3,438 $ 1,165 $ 4,604 Total 1,232.00 100.000% $ 605,166 $ - $ 605,166 $ 193,454 $ 798,619 .

Allocation Basis: # of POs per Fund / Dept
.

Source of Allocation: Purchase Orders Report

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 189
MATRIX CONSULTING GROUP | 159

ALLOCATION SUMMARY
0001-13-131 City Manager Administration $ 2,947 $ 2,947 0001-14-141 City Clerk $ 4,421 $ 4,421
0001-15-151 City Attorney $ 5,894 $ 5,894
0001-17-171 Finance Administration $ 21,122 $ 21,122
0001-18-181 Human Resources $ 28,938 $ 28,938
0001-26-261 IT Administration $ 59,850 $ 59,850
0001-10-101 DIVISION OF THE MAYOR $ 658 $ 658
0001-10-105 CITY COUNCIL/CITY COUNCIL $ 5,262 $ 5,262
0001-12-121 COMMISSIONS/POLICE $ 1,315 $ 1,315
0001-16-163 PLANNING&BLDGING SVCS/BUILDING $ 48,669 $ 48,669 0001-19-191 POLICE/ADMINISTRATION $ 117,069 $ 117,069
0001-20-201 FIRE/ADMINISTRATION $ 59,192 $59,192.04
0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN $ 5,919 $ 5,919 0001-23-231 INFR&MAINT/ADMINISTRATION $ 169,026 $ 169,026 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN $ 32,884 $ 32,884 0001-25-251 RECREATION SVCS/ADMINISTRATION $ 49,984 $ 49,984 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION $ 42,092 $ 42,092 0001-37-371 INTERNAL SERVCS/ADMINISTRATION $ 37,488 $ 37,488 1003-0-0 TRANSPORTATION OPERATION $ 5,919 $ 5,919
1006-0-0 OUTSIDE FUNDED SVCS - GRANTS $ 1,973 $ 1,973.07 1018-0-0 RENT CONTROL $ 8,550 $ 8,550
1200-0-0 HOUSING ADMINISTRATION $ 8,550 $ 8,550
1205-0-0 EMPLOYMENT & TRAINING $ 11,181 $ 11,181
4001-0-0 PORT OF RICHMOND $ 25,650 $ 25,650
4003-0-0 WASTEWATER $ 24,992 $ 24,992
4501-0-0 RHA-CENTRAL OFFICE COST CNTR $ 14,469 $ 14,469 6101-0-0 SA-PROPERTY TAX TRUST FUND $ 4,604 $ 4,604
Total $ 798,619 $ 798,619
0001-17-178 Purchasing Procurement & Contracting Support Total FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 190
MATRIX CONSULTING GROUP | 160
13 HUMAN RESOURCES
The Human Resources Department is responsible for the recruitment and retention of city staff as well as the ongoing maintenance of the City’s classification and compensation system, management of contract negotiations, and administration of the City’s various employeecentered compensation programs. Costs associated with the Human Resources Department are allocated to Receiving Departments through the following function:
• Employee Support – relates to the labor negotiations, recruitment, training, grievances, disciplinary action, and general employee-related support. This function is allocated based on the total employee count per department.

The chart on the following page illustrates the functions and measures used to allocate Human Resources costs. The top tier shows the Human Resources department, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide.

The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 191
MATRIX CONSULTING GROUP | 161
Human Resources
Employee Support
Total Employee Count per Dept
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 192
MATRIX CONSULTING GROUP | 162

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 3,696,526 $ 3,696,526
Total Disallowed Costs $ - $ -
Incoming Costs
0001-13-131 City Manager Administration $ 13,773 $ 8,329 $ 22,102 0001-14-141 City Clerk $ 34,576 $ 6,885 $ 41,461
0001-15-151 City Attorney $ 95,640 $ 28,227 $ 123,867
0001-17-172 General Accounting $ 17,333 $ 5,477 $ 22,810 0001-17-173 Budget $ 9,357 $ 3,192 $ 12,548
0001-17-174 Payroll $ 13,503 $ 4,874 $ 18,377
0001-17-175 Treasury $ 1 $ 0 $ 1
0001-17-176 Accounts Payable $ 7,181 $ 3,380 $ 10,560
0001-17-177 Revenue Collection $ 78 $ 24 $ 102
0001-17-178 Purchasing $ 21,613 $ 7,325 $ 28,938
0001-18-181 Human Resources $ 64,968 $ 64,968
0001-26-261 IT Administration $ 85,925 $ 85,925
0001-26-262 IT Telecommunications $ 40,749 $ 40,749
0001-26-263 IT MailRoom & Duplication $ 2,622 $ 2,622
0001-91-907/908 Non-Departmental $ 903,712 $ 903,712
Total Incoming Costs $ 213,055 $ 1,165,689 $ 1,378,744
Cost Pool - Admin Charges $ 183,390
Total Cost Adjustments $ 183,390 $ 183,390
Total Costs to be Allocated $ 4,092,971 $ 1,165,689 $ 5,258,660 0001-18-181 Human Resources
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 193
MATRIX CONSULTING GROUP | 163
0001-18-181 Human Resources
Distribution Percentage 100.00%
Personnel
Salaries and Benefits $2,181,353 S $ 2,181,353
Subtotal Personnel Cost $2,181,353 $ 2,181,353
Operating Services & Supplies
Professional Services $ 381,387 S $ 381,387
Legal Services $ 373,097 S $ 373,097
Services & Supplies $ 118,204 S $ 118,204
Utilities $ 5,783 S $ 5,783
Contractual Services $ 99 S $ 99
Cost Pool $ 819,993 S $ 819,993
Cost Pool - Admin Charges $ (183,390) S $ (183,390)
Subtotal Operating Cost $1,515,173 $ 1,515,173
FUNCTIONAL EXPENDITURES $ 3,696,526.08 $ 3,696,526.08
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Cost Pool - Admin Charges $ 183,390 S $ 183,390
Subtotal Cost Adjustments $ 183,390 $ 183,390
FUNCTIONAL COST $ 3,879,916.08 $ 3,879,916.08
First Allocation
Incoming - All Others $ 213,055 $ 213,055
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 4,092,971.25 $ 4,092,971.25 Second Allocation
Incoming - All Others $1,165,689 $ 1,165,689
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 1,165,689.14 $ 1,165,689.14 TOTAL ALLOCATED $5,258,660 $ 5,258,660

EXPENSE
DETAIL
S
p
re Employee Support Expense Type $
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 194
MATRIX CONSULTING GROUP | 164
0001-18-181 Human Resources
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Employee Support .
.
0001-13-131 City Manager Administration 3.00 0.433% $ 17,718 $ 17,718 $ 17,718 0001-14-141 City Clerk 4.00 0.577% $ 23,625 $ 23,625 $ 23,625 0001-15-151 City Attorney 6.00 0.866% $ 35,437 $ 35,437 $ 35,437 0001-17-171 Finance Administration 6.00 0.866% $ 35,437 $ 35,437 $ 35,437 0001-17-172 General Accounting 6.00 0.866% $ 35,437 $ 35,437 $ 35,437 0001-17-173 Budget 3.00 0.433% $ 17,718 $ 17,718 $ 17,718 0001-17-174 Payroll 3.00 0.433% $ 17,718 $ 17,718 $ 17,718 0001-17-175 Treasury 3.00 0.433% $ 17,718 $ 17,718 $ 17,718 0001-17-176 Accounts Payable 3.00 0.433% $ 17,718 $ 17,718 $ 17,718 0001-17-177 Revenue Collection 8.00 1.154% $ 47,249 $ 47,249 $ 47,249 0001-17-178 Purchasing 2.00 0.289% $ 11,812 $ 11,812 $ 11,812 0001-18-181 Human Resources 11.00 1.587% $ 64,968 $ 64,968 $ 64,968 0001-23-232 Facility Maintenance 28.00 4.040% $ 165,373 $ 165,373 $ 51,400 $ 216,773 0001-23-235 Equipment Maintenance 9.00 1.299% $ 53,155 $ 53,155 $ 16,522 $ 69,677 0001-26-261 IT Administration 4.00 0.577% $ 23,625 $ 23,625 $ 7,343 $ 30,968 0001-26-262 IT Telecommunications 3.00 0.433% $ 17,718 $ 17,718 $ 5,507 $ 23,226 0001-26-263 IT MailRoom & Duplication 1.00 0.144% $ 5,906 $ 5,906 $ 1,836 $ 7,742 0001-10-101 DIVISION OF THE MAYOR 4.00 0.577% $ 23,625 $ 23,625 $ 7,343 $ 30,968 0001-10-105 CITY COUNCIL/CITY COUNCIL 8.00 1.154% $ 47,249 $ 47,249 $ 14,686 $ 61,935 0001-16-163 PLANNING&BLDGING SVCS/BUILDING 6.00 0.866% $ 35,437 $ 35,437 $ 11,014 $ 46,451 0001-19-191 POLICE/ADMINISTRATION 155.00 22.367% $ 915,455 $ 915,455 $ 284,538 $ 1,199,994 0001-19-193 POLICE/CRIME PREVENTION 1.00 0.144% $ 5,906 $ 5,906 $ 1,836 $ 7,742 0001-19-197 POLICE/COMMUNICATIONS 17.00 2.453% $ 100,405 $ 100,405 $ 31,207 $ 131,612 0001-19-199 POLICE/PARKING ENFORCEMENT 6.00 0.866% $ 35,437 $ 35,437 $ 11,014 $ 46,451 0001-20-201 FIRE/ADMINISTRATION 5.00 0.722% $ 29,531 $ 29,531 $ 9,179 $ 38,709 0001-20-202 FIRE/SUPPRESSION 80.00 11.544% $ 472,493 $ 472,493 $ 146,858 $ 619,352 0001-20-203 FIRE/PREVENTION 5.00 0.722% $ 29,531 $ 29,531 $ 9,179 $ 38,709 0001-20-205 FIRE/TRAINING 1.00 0.144% $ 5,906 $ 5,906 $ 1,836 $ 7,742 0001-20-206 FIRE/OFF OF EMERGENCY SERVICES 1.00 0.144% $ 5,906 $ 5,906 $ 1,836 $ 7,742 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN 15.00 2.165% $ 88,592 $ 88,592 $ 27,536 $ 116,128 0001-21-212 OFF OF N-HOOD SFTY/GRANT ADM 2.00 0.289% $ 11,812 $ 11,812 $ 3,671 $ 15,484 0001-23-231 INFR&MAINT/ADMINISTRATION 18.00 2.597% $ 106,311 $ 106,311 $ 33,043 $ 139,354 0001-23-233 INFR&MAINT/PRKS & LNDSKPING 37.00 5.339% $ 218,528 $ 218,528 $ 67,922 $ 286,450 0001-23-234 INFR&MAINT/STREETS 21.00 3.030% $ 124,029 $ 124,029 $ 38,550 $ 162,580 0001-23-237 INFR&MAINT/ABATEMENT SERVICES 15.00 2.165% $ 88,592 $ 88,592 $ 27,536 $ 116,128 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN 26.00 3.752% $ 153,560 $ 153,560 $ 47,729 $ 201,289

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 195
MATRIX CONSULTING GROUP | 165
0001-18-181 Human Resources
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
0001-24-243 LIBRARY & CULT SVCS/LEAP 7.00 1.010% $ 41,343 $ 41,343 $ 12,850 $ 54,193 0001-25-251 RECREATION SVCS/ADMINISTRATION 14.00 2.020% $ 82,686 $ 82,686 $ 25,700 $ 108,387 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS 5.00 0.722% $ 29,531 $ 29,531 $ 9,179 $ 38,709 0001-25-254 RECREATION SVCS/SP PRGRMS 3.00 0.433% $ 17,718 $ 17,718 $ 5,507 $ 23,226 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION 5.00 0.722% $ 29,531 $ 29,531 $ 9,179 $ 38,709 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT 2.00 0.289% $ 11,812 $ 11,812 $ 3,671 $ 15,484 0001-36-364 ECONOMIC DEVMT/PUBLIC ART 1.00 0.144% $ 5,906 $ 5,906 $ 1,836 $ 7,742 0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT 1.00 0.144% $ 5,906 $ 5,906 $ 1,836 $ 7,742 0001-40-401 COMMUNITY CRISIS RESP PRGM 2.00 0.289% $ 11,812 $ 11,812 $ 3,671 $ 15,484 1003-0-0 TRANSPORTATION OPERATION 3.00 0.433% $ 17,718 $ 17,718 $ 5,507 $ 23,226 1012-0-0 HILLTOP LANDSCAPE MAINT DIST 10.00 1.443% $ 59,062 $ 59,062 $ 18,357 $ 77,419 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST 7.00 1.010% $ 41,343 $ 41,343 $ 12,850 $ 54,193 1018-0-0 RENT CONTROL 13.00 1.876% $ 76,780 $ 76,780 $ 23,865 $ 100,645 1050-0-0 CR-PLANNING & BUILDING 27.00 3.896% $ 159,466 $ 159,466 $ 49,565 $ 209,031 1055-0-0 ENCROACHMENT SVCS 5.00 0.722% $ 29,531 $ 29,531 $ 9,179 $ 38,709 1200-0-0 HOUSING ADMINISTRATION 3.00 0.433% $ 17,718 $ 17,718 $ 5,507 $ 23,226 1205-0-0 EMPLOYMENT & TRAINING 18.00 2.597% $ 106,311 $ 106,311 $ 33,043 $ 139,354 1303-0-0 KIDS FIRST INITIATIVE 4.00 0.577% $ 23,625 $ 23,625 $ 7,343 $ 30,968 4001-0-0 PORT OF RICHMOND 3.00 0.433% $ 17,718 $ 17,718 $ 5,507 $ 23,226 4003-0-0 WASTEWATER 14.00 2.020% $ 82,686 $ 82,686 $ 25,700 $ 108,387 4006-0-0 STORMWATER 4.00 0.577% $ 23,625 $ 23,625 $ 7,343 $ 30,968 4008-0-0 KCRT - CABLE TELEVIS 6.00 0.866% $ 35,437 $ 35,437 $ 11,014 $ 46,451 4405-0-0 RHA-NYSTROM VILLAGE 2.00 0.289% $ 11,812 $ 11,812 $ 3,671 $ 15,484 4501-0-0 RHA-CENTRAL OFFICE COST CNTR 3.00 0.433% $ 17,718 $ 17,718 $ 5,507 $ 23,226 5001-0-0 INSURANCE RESERVES 3.00 0.433% $ 17,718 $ 17,718 $ 5,507 $ 23,226 6102-0-0 SA-ADMINISTRATION 2.00 0.289% $ 11,812 $ 11,812 $ 3,671 $ 15,484 Total 693.00 100.000% $ 4,092,971 $ - $ 4,092,971 $ 1,165,689 $ 5,258,660 .

Allocation Basis: Total Employee Count per Dept
.

Source of Allocation: Staffing Report
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 196
MATRIX CONSULTING GROUP | 166

ALLOCATION SUMMARY
0001-13-131 City Manager Administration $ 17,718 $ 17,718 0001-14-141 City Clerk $ 23,625 $ 23,625
0001-15-151 City Attorney $ 35,437 $ 35,437
0001-17-171 Finance Administration $ 35,437 $ 35,437
0001-17-172 General Accounting $ 35,437 $ 35,437
0001-17-173 Budget $ 17,718 $ 17,718
0001-17-174 Payroll $ 17,718 $ 17,718
0001-17-175 Treasury $ 17,718 $ 17,718
0001-17-176 Accounts Payable $ 17,718 $ 17,718
0001-17-177 Revenue Collection $ 47,249 $ 47,249
0001-17-178 Purchasing $ 11,812 $ 11,812
0001-18-181 Human Resources $ 64,968 $ 64,968
0001-23-232 Facility Maintenance $ 216,773 $ 216,773
0001-23-235 Equipment Maintenance $ 69,677 $ 69,677
0001-26-261 IT Administration $ 30,968 $ 30,968
0001-26-262 IT Telecommunications $ 23,226 $ 23,226
0001-26-263 IT MailRoom & Duplication $ 7,742 $ 7,742
0001-10-101 DIVISION OF THE MAYOR $ 30,968 $ 30,968
0001-10-105 CITY COUNCIL/CITY COUNCIL $ 61,935 $ 61,935 0001-16-163 PLANNING&BLDGING SVCS/BUILDING $ 46,451 $ 46,451 0001-19-191 POLICE/ADMINISTRATION $ 1,199,994 $1,199,994 0001-19-193 POLICE/CRIME PREVENTION $ 7,742 $ 7,741.89
0001-19-197 POLICE/COMMUNICATIONS $ 131,612 $ 131,612
0001-19-199 POLICE/PARKING ENFORCEMENT $ 46,451 $ 46,451 0001-20-201 FIRE/ADMINISTRATION $ 38,709 $38,709.47
0001-20-202 FIRE/SUPPRESSION $ 619,352 $ 619,352
0001-18-181 Human Resources Employee Support Total
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 197
MATRIX CONSULTING GROUP | 167

ALLOCATION SUMMARY
0001-18-181 Human Resources Employee Support Total
0001-20-203 FIRE/PREVENTION $ 38,709 $ 38,709
0001-20-205 FIRE/TRAINING $ 7,742 $ 7,742
0001-20-206 FIRE/OFF OF EMERGENCY SERVICES $ 7,742 $ 7,742 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN $ 116,128 $ 116,128 0001-21-212 OFF OF N-HOOD SFTY/GRANT ADM $ 15,484 $ 15,484 0001-23-231 INFR&MAINT/ADMINISTRATION $ 139,354 $ 139,354 0001-23-233 INFR&MAINT/PRKS & LNDSKPING $ 286,450 $ 286,450 0001-23-234 INFR&MAINT/STREETS $ 162,580 $ 162,580
0001-23-237 INFR&MAINT/ABATEMENT SERVICES $ 116,128 $ 116,128 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN $ 201,289 $ 201,289 0001-24-243 LIBRARY & CULT SVCS/LEAP $ 54,193 $ 54,193
0001-25-251 RECREATION SVCS/ADMINISTRATION $ 108,387 $ 108,387 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS $ 38,709 $ 38,709 0001-25-254 RECREATION SVCS/SP PRGRMS $ 23,226 $ 23,226 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION $ 38,709 $ 38,709 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT $ 15,484 $ 15,484 0001-36-364 ECONOMIC DEVMT/PUBLIC ART $ 7,742 $ 7,742
0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT $ 7,742 $ 7,742 0001-40-401 COMMUNITY CRISIS RESP PRGM $ 15,484 $ 15,484 1003-0-0 TRANSPORTATION OPERATION $ 23,226 $ 23,226
1012-0-0 HILLTOP LANDSCAPE MAINT DIST $ 77,419 $ 77,419 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST $ 54,193 $ 54,193 1018-0-0 RENT CONTROL $ 100,645 $ 100,645
1050-0-0 CR-PLANNING & BUILDING $ 209,031 $ 209,031
1055-0-0 ENCROACHMENT SVCS $ 38,709 $ 38,709
1200-0-0 HOUSING ADMINISTRATION $ 23,226 $ 23,226
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 198
MATRIX CONSULTING GROUP | 168

ALLOCATION SUMMARY
0001-18-181 Human Resources Employee Support Total
1205-0-0 EMPLOYMENT & TRAINING $ 139,354 $ 139,354
1303-0-0 KIDS FIRST INITIATIVE $ 30,968 $ 30,968
4001-0-0 PORT OF RICHMOND $ 23,226 $ 23,226
4003-0-0 WASTEWATER $ 108,387 $ 108,387
4006-0-0 STORMWATER $ 30,968 $ 30,968
4008-0-0 KCRT - CABLE TELEVIS $ 46,451 $ 46,451
4405-0-0 RHA-NYSTROM VILLAGE $ 15,484 $ 15,484
4501-0-0 RHA-CENTRAL OFFICE COST CNTR $ 23,226 $ 23,226 5001-0-0 INSURANCE RESERVES $ 23,226 $ 23,226
6102-0-0 SA-ADMINISTRATION $ 15,484 $ 15,484
Total $ 5,258,660 $5,258,660
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 199
MATRIX CONSULTING GROUP | 169
14 FACILITY MAINTENANCE
The Facility Maintenance division is responsible for ensuring the long-term upkeep of the City’s capital assets such as buildings and infrastructure. Costs associated with the Facility Maintenance Department are allocated to Receiving Departments through the following functions:
• Citywide Facility Maint. And Custodial Services – related to the general building maintenance and custodial services associated with Cityowned buildings. This function is allocated based on the occupied square footage4 per building per department. • Electrical & Streetlights / Traffic Signal Maint. – related to the upkeep and maintenance of electrical infrastructure such as streetlights and traffic signals. These costs have not been allocated in accordance with OMB guidelines.

The chart on the following page illustrates the functions and measures used to allocate Facility Maintenance costs. The top tier shows the Facility Maintenance division, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary. 4 Excludes square footage associated with Civic Center, as those costs are directly allocated to occupying funds and departments.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 200
MATRIX CONSULTING GROUP | 170
Facility Maintenance
Citywide Facility Maint. And
Custodial Services
Sq. Ft. per Bldg per Dept
Electrical & Streetlights /
Traffic Signal Maint.

Not Allocated
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 201
MATRIX CONSULTING GROUP | 171

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 12,402,470 $ 12,402,470
Capital Leases $ (500,031)
Capital Outlay $ (506,419)
Debt Service $ (238,543)
Total Disallowed Costs $ (1,244,993) $ (1,244,993)
Incoming Costs
-- Fixed Assets $ 24,146 $ - $ 24,146
0001-13-131 City Manager Administration $ 41,047 $ 24,824 $ 65,871 0001-15-151 City Attorney $ 42,411 $ 11,843 $ 54,254
0001-17-172 General Accounting $ 63,004 $ 19,910 $ 82,914 0001-17-173 Budget $ 33,997 $ 11,597 $ 45,594
0001-17-174 Payroll $ 34,372 $ 12,407 $ 46,779
0001-17-175 Treasury $ 52 $ 15 $ 67
0001-17-176 Accounts Payable $ 113,979 $ 53,649 $ 167,628 0001-17-177 Revenue Collection $ 1,176 $ 360 $ 1,537
0001-18-181 Human Resources $ 165,373 $ 51,400 $ 216,773 0001-23-232 Facility Maintenance $ 157,990 $ 157,990
0001-23-235 Equipment Maintenance $ 210,454 $ 210,454
0001-26-261 IT Administration $ 59,486 $ 59,486
0001-26-262 IT Telecommunications $ 103,170 $ 103,170
0001-91-907/908 Non-Departmental $ 466,492 $ 466,492
Total Incoming Costs $ 519,557 $ 1,183,599 $ 1,703,156
Cost Pool - Admin Charges $ 462,034
Total Cost Adjustments $ 462,034 $ 462,034
Total Costs to be Allocated $ 12,139,068 $ 1,183,599 $ 13,322,667 0001-23-232 Facility Maintenance
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 202
MATRIX CONSULTING GROUP | 172
0001-23-232 Facility Maintenance
Distribution Percentage 100.00% 0.00%
Personnel
Salaries and Benefits $ 4,815,109 S $ 3,639,438 $ 1,175,671 Subtotal Personnel Cost $ 4,815,109 $ 3,639,438 $ 1,175,671 Operating Services & Supplies
Professional Services $ 8,835 S $ 3,700 $ 5,135
Security services $ 50,254 S $ - $ 50,254
Services & Supplies $ 482,496 S $ 348,632 $ 133,864
Utilities $ 4,712,851 S $ 1,151,454 $ 3,561,397
Equipment Services $ 10,480 S $ 9,517 $ 964
Services $ 712,991 S $ 489,192 $ 223,799
Contractual Services $ 240,447 S $ - $ 240,447
Cost Pool $ 584,533 S $ 349,533 $ 235,000
Cost Pool - Admin Charges $ (462,034) S $ (462,034) $ - Non-Capital Assets $ 1,514 S $ - $ 1,514
Capital Leases $ 500,031 S $ - $ 500,031
Capital Outlay $ 506,419 S $ - $ 506,419
Debt Service $ 238,543 S $ - $ 238,543
Subtotal Operating Cost $ 7,587,361 $ 1,889,993 $ 5,697,368 FUNCTIONAL EXPENDITURES $ 12,402,469.76 $ 5,529,431.35 $ 6,873,038.41 Disallowed Costs
Capital Leases $ (500,031) P $ (500,031)
Capital Outlay $ (506,419) P $ (506,419)
Debt Service $ (238,543) P $ (238,543)
Subtotal Disallowed Costs $(1,244,993) $ - $ (1,244,993) Cost Adjustments
Cost Pool - Admin Charges $ 462,034 P $ 462,034
Subtotal Cost Adjustments $ 462,034 $ 462,034 $ -
FUNCTIONAL COST $ 11,619,511.02 $ 5,991,465.35 $ 5,628,045.67 First Allocation
Incoming - All Others $ 519,557 $ 267,904 $ 251,654
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $(5,879,699) $ - $ (5,879,699)
Subtotal of First Allocation $ 6,259,368.93 $ 6,259,368.93 $ - Second Allocation
Incoming - All Others $ 1,183,599 $ 610,309 $ 573,290
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (573,290) $ - $ (573,290)
Subtotal of Second Allocation $ 610,309.00 $ 610,309.00 $ - TOTAL ALLOCATED $ 6,869,678 $ 6,869,678 $ -

EXPENSE DETAIL
S
p
re Citywide Facility Maint. And Custodial Services Electrical & Streetlights / Traffic Signal Maint. Expense Type $ FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 203
MATRIX CONSULTING GROUP | 173
0001-23-232 Facility Maintenance
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Citywide Facility Maint. And Custodial Services .
.
0001-23-232 Facility Maintenance 9,023.14 2.524% $ 157,990 $ 157,990 $ 157,990 0001-23-235 Equipment Maintenance 16,843.19 4.712% $ 294,915 $ 294,915 $ 29,500 $ 324,415 0001-19-191 POLICE/ADMINISTRATION 7,200.00 2.014% $ 126,068 $ 126,068 $ 12,610 $ 138,678 0001-19-197 POLICE/COMMUNICATIONS 3,216.00 0.900% $ 56,310 $ 56,310 $ 5,633 $ 61,943 0001-20-202 FIRE/SUPPRESSION 46,417.00 12.984% $ 812,737 $ 812,737 $ 81,296 $ 894,033 0001-20-205 FIRE/TRAINING 8,368.00 2.341% $ 146,519 $ 146,519 $ 14,656 $ 161,175 0001-23-233 INFR&MAINT/PRKS & LNDSKPING 9,048.00 2.531% $ 158,426 $ 158,426 $ 15,847 $ 174,273 0001-23-234 INFR&MAINT/STREETS 9,624.68 2.692% $ 168,523 $ 168,523 $ 16,857 $ 185,380 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN 30,712.00 8.591% $ 537,750 $ 537,750 $ 53,790 $ 591,541 0001-25-251 RECREATION SVCS/ADMINISTRATION 31,498.00 8.811% $ 551,513 $ 551,513 $ 55,167 $ 606,680 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS 62,317.00 17.432% $ 1,091,137 $ 1,091,137 $ 109,144 $ 1,200,281 0001-25-254 RECREATION SVCS/SP PRGRMS 38,788.00 10.850% $ 679,157 $ 679,157 $ 67,935 $ 747,092 0001-25-256 RECREATION SVCS/AQUATICS 21,838.00 6.109% $ 382,372 $ 382,372 $ 38,248 $ 420,619 0001-25-257 RECREATION SVCS/CONVENTION CTR 40,000.00 11.189% $ 700,378 $ 700,378 $ 70,057 $ 770,436 0001-25-259 RECREATION SVCS/PLUNGE 22,592.00 6.320% $ 395,574 $ 395,574 $ 39,568 $ 435,142 Total 357,485.01 100.000% $ 6,259,369 $ - $ 6,259,369 $ 610,309 $ 6,869,678 .

Allocation Basis: Sq. Ft. per Bldg per Dept
.

Source of Allocation: Facilities Sq Ft Occupants Report

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 204
MATRIX CONSULTING GROUP | 174

ALLOCATION SUMMARY
0001-23-232 Facility Maintenance $ 157,990 $ 157,990
0001-23-235 Equipment Maintenance $ 324,415 $ 324,415
0001-19-191 POLICE/ADMINISTRATION $ 138,678 $ 138,678
0001-19-197 POLICE/COMMUNICATIONS $ 61,943 $ 61,943
0001-20-202 FIRE/SUPPRESSION $ 894,033 $ 894,033
0001-20-205 FIRE/TRAINING $ 161,175 $ 161,175
0001-23-233 INFR&MAINT/PRKS & LNDSKPING $ 174,273 $ 174,273 0001-23-234 INFR&MAINT/STREETS $ 185,380 $ 185,380
0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN $ 591,541 $ 591,541 0001-25-251 RECREATION SVCS/ADMINISTRATION $ 606,680 $ 606,680 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS $ 1,200,281 $ 1,200,281 0001-25-254 RECREATION SVCS/SP PRGRMS $ 747,092 $ 747,092 0001-25-256 RECREATION SVCS/AQUATICS $ 420,619 $ 420,619 0001-25-257 RECREATION SVCS/CONVENTION CTR $ 770,436 $ 770,436 0001-25-259 RECREATION SVCS/PLUNGE $ 435,142 $ 435,142
Total $ 6,869,678 $ 6,869,678
0001-23-232 Facility Maintenance Total
Citywide Facility Maint.

And Custodial Services
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 205
MATRIX CONSULTING GROUP | 175
15 EQUIPMENT MAINTENANCE
The Equipment Maintenance division is responsible for the upkeep and timely replacement of the City’s fleet assets such as trucks, cars, and heavy machinery. Costs associated with the Equipment Maintenance division are allocated to Receiving Departments through the following function:
• Fleet Maintenance – related to the upkeep and maintenance associated with the City’s fleet and equipment. This function is allocated based on the number of vehicles per fund/department.

The chart on the following page illustrates the functions and measures used to allocate Equipment Maintenance costs. The top tier shows the Equipment Maintenance division, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 206
MATRIX CONSULTING GROUP | 176
Equipment Maintenance
Fleet Maintenance
# of Vehicles per Fund / Dept
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 207
MATRIX CONSULTING GROUP | 177

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 3,664,871 $ 3,664,871
Capital Outlay $ (43,903)
Total Disallowed Costs $ (43,903) $ (43,903)
Incoming Costs
-- Fixed Assets $ 1,360 $ - $ 1,360
0001-13-131 City Manager Administration $ 13,539 $ 8,188 $ 21,727 0001-15-151 City Attorney $ 13,706 $ 3,827 $ 17,533
0001-17-172 General Accounting $ 21,399 $ 6,760 $ 28,159 0001-17-173 Budget $ 11,444 $ 3,904 $ 15,348
0001-17-174 Payroll $ 11,048 $ 3,988 $ 15,036
0001-17-175 Treasury $ 371 $ 111 $ 482
0001-17-176 Accounts Payable $ 17,800 $ 8,378 $ 26,178
0001-17-177 Revenue Collection $ 627 $ 192 $ 820
0001-18-181 Human Resources $ 53,155 $ 16,522 $ 69,677
0001-23-232 Facility Maintenance $ 294,915 $ 29,500 $ 324,415 0001-23-235 Equipment Maintenance $ 70,151 $ 70,151
0001-26-261 IT Administration $ 26,438 $ 26,438
0001-26-262 IT Telecommunications $ 33,340 $ 33,340
0001-26-263 IT MailRoom & Duplication $ 715 $ 715
0001-91-907/908 Non-Departmental $ 149,165 $ 149,165
Total Incoming Costs $ 439,365 $ 361,180 $ 800,545
Cost Pool - Admin Charges $ 312,442
Total Cost Adjustments $ 312,442 $ 312,442
Total Costs to be Allocated $ 4,372,775 $ 361,180 $ 4,733,956 0001-23-235 Equipment Maintenance
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 208
MATRIX CONSULTING GROUP | 178
0001-23-235 Equipment Maintenance
Distribution Percentage 100.00%
Personnel
Salaries and Benefits $1,945,337 S $ 1,945,337
Subtotal Personnel Cost $1,945,337 $ 1,945,337
Operating Services & Supplies
Professional Services $ 70,669 S $ 70,669
Services & Supplies $1,259,309 S $ 1,259,309
Equipment Services $ 436,618 S $ 436,618
Cost Pool $ 221,477 S $ 221,477
Cost Pool - Admin Charges $ (312,442) S $ (312,442)
Capital Outlay $ 43,903 S $ 43,903
Subtotal Operating Cost $1,719,534 $ 1,719,534
FUNCTIONAL EXPENDITURES $ 3,664,870.83 $ 3,664,870.83
Disallowed Costs
Capital Outlay $ (43,903) S $ (43,903)
Subtotal Disallowed Costs $ (43,903) $ (43,903)
Cost Adjustments
Cost Pool - Admin Charges $ 312,442 S $ 312,442
Subtotal Cost Adjustments $ 312,442 $ 312,442
FUNCTIONAL COST $ 3,933,410.33 $ 3,933,410.33
First Allocation
Incoming - All Others $ 439,365 $ 439,365
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 4,372,775.45 $ 4,372,775.45 Second Allocation
Incoming - All Others $ 361,180 $ 361,180
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 361,180.06 $ 361,180.06 TOTAL ALLOCATED $4,733,956 $ 4,733,956

EXPENSE
DETAIL
S
p
re Fleet MaintenanceExpense Type $
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 209
MATRIX CONSULTING GROUP | 179
0001-23-235 Equipment Maintenance
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Fleet Maintenance .
.
0001-13-131 City Manager Administration 1.00 0.178% $ 7,795 $ 7,795 $ 7,795 0001-23-232 Facility Maintenance 27.00 4.813% $ 210,454 $ 210,454 $ 210,454 0001-23-235 Equipment Maintenance 9.00 1.604% $ 70,151 $ 70,151 $ 70,151 0001-26-263 IT MailRoom & Duplication 1.00 0.178% $ 7,795 $ 7,795 $ 689 $ 8,484 0001-13-132 CITY MANAGER/SPECIAL PROJECTS 3.00 0.535% $ 23,384 $ 23,384 $ 2,068 $ 25,452 0001-16-161 GF- PLN/PLNING ADMN DIV 2.00 0.357% $ 15,589 $ 15,589 $ 1,379 $ 16,968 0001-16-163 PLANNING&BLDGING SVCS/BUILDING 7.00 1.248% $ 54,562 $ 54,562 $ 4,825 $ 59,387 0001-19-191 POLICE/ADMINISTRATION 21.00 3.743% $ 163,687 $ 163,687 $ 14,475 $ 178,162 0001-19-192 PATROL/CIB 169.00 30.125% $ 1,317,289 $ 1,317,289 $ 116,487 $ 1,433,776 0001-19-199 POLICE/PARKING ENFORCEMENT 7.00 1.248% $ 54,562 $ 54,562 $ 4,825 $ 59,387 0001-20-201 FIRE/ADMINISTRATION 1.00 0.178% $ 7,795 $ 7,795 $ 689 $ 8,484 0001-20-202 FIRE/SUPPRESSION 40.00 7.130% $ 311,784 $ 311,784 $ 27,571 $ 339,355 0001-20-203 FIRE/PREVENTION 11.00 1.961% $ 85,741 $ 85,741 $ 7,582 $ 93,323 0001-20-204 FIRE/SUPPORT 1.00 0.178% $ 7,795 $ 7,795 $ 689 $ 8,484 0001-20-206 FIRE/OFF OF EMERGENCY SERVICES 3.00 0.535% $ 23,384 $ 23,384 $ 2,068 $ 25,452 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN 20.00 3.565% $ 155,892 $ 155,892 $ 13,785 $ 169,678 0001-23-231 INFR&MAINT/ADMINISTRATION 8.00 1.426% $ 62,357 $ 62,357 $ 5,514 $ 67,871 0001-23-233 INFR&MAINT/PRKS & LNDSKPING 64.00 11.408% $ 498,855 $ 498,855 $ 44,114 $ 542,969 0001-23-234 INFR&MAINT/STREETS 58.00 10.339% $ 452,087 $ 452,087 $ 39,978 $ 492,065 0001-23-237 INFR&MAINT/ABATEMENT SERVICES 28.00 4.991% $ 218,249 $ 218,249 $ 19,300 $ 237,549 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN 2.00 0.357% $ 15,589 $ 15,589 $ 1,379 $ 16,968 0001-25-251 RECREATION SVCS/ADMINISTRATION 9.00 1.604% $ 70,151 $ 70,151 $ 6,203 $ 76,355 1003-0-0 TRANSPORTATION OPERATION 5.00 0.891% $ 38,973 $ 38,973 $ 3,446 $ 42,419 1012-0-0 HILLTOP LANDSCAPE MAINT DIST 14.00 2.496% $ 109,125 $ 109,125 $ 9,650 $ 118,774 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST 11.00 1.961% $ 85,741 $ 85,741 $ 7,582 $ 93,323 1050-0-0 CR-PLANNING & BUILDING 10.00 1.783% $ 77,946 $ 77,946 $ 6,893 $ 84,839 1205-0-0 EMPLOYMENT & TRAINING 6.00 1.070% $ 46,768 $ 46,768 $ 4,136 $ 50,903 4001-0-0 PORT OF RICHMOND 2.00 0.357% $ 15,589 $ 15,589 $ 1,379 $ 16,968 4003-0-0 WASTEWATER 9.00 1.604% $ 70,151 $ 70,151 $ 6,203 $ 76,355 4006-0-0 STORMWATER 1.00 0.178% $ 7,795 $ 7,795 $ 689 $ 8,484 4008-0-0 KCRT - CABLE TELEVIS 2.00 0.357% $ 15,589 $ 15,589 $ 1,379 $ 16,968 4405-0-0 RHA-NYSTROM VILLAGE 2.00 0.357% $ 15,589 $ 15,589 $ 1,379 $ 16,968 0-0-0 OTHER 7.00 1.248% $ 54,562 $ 54,562 $ 4,825 $ 59,387 Total 561.00 100.000% $ 4,372,775 $ - $ 4,372,775 $ 361,180 $ 4,733,956 .

Allocation Basis: # of Vehicles per Fund / Dept
.

Source of Allocation: Equipment Log

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 210
MATRIX CONSULTING GROUP | 180

ALLOCATION SUMMARY
0001-13-131 City Manager Administration $ 7,795 $ 7,795 0001-23-232 Facility Maintenance $ 210,454 $ 210,454
0001-23-235 Equipment Maintenance $ 70,151 $ 70,151
0001-26-263 IT MailRoom & Duplication $ 8,484 $ 8,484
0001-13-132 CITY MANAGER/SPECIAL PROJECTS $ 25,452 $ 25,452 0001-16-161 GF- PLN/PLNING ADMN DIV $ 16,968 $ 16,968
0001-16-163 PLANNING&BLDGING SVCS/BUILDING $ 59,387 $ 59,387 0001-19-191 POLICE/ADMINISTRATION $ 178,162 $ 178,162
0001-19-192 PATROL/CIB $ 1,433,776 $1,433,776
0001-19-199 POLICE/PARKING ENFORCEMENT $ 59,387 $ 59,387 0001-20-201 FIRE/ADMINISTRATION $ 8,484 $ 8,483.88
0001-20-202 FIRE/SUPPRESSION $ 339,355 $ 339,355
0001-20-203 FIRE/PREVENTION $ 93,323 $ 93,323
0001-20-204 FIRE/SUPPORT $ 8,484 $ 8,484
0001-20-206 FIRE/OFF OF EMERGENCY SERVICES $ 25,452 $ 25,452 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN $ 169,678 $ 169,678 0001-23-231 INFR&MAINT/ADMINISTRATION $ 67,871 $ 67,871 0001-23-233 INFR&MAINT/PRKS & LNDSKPING $ 542,969 $ 542,969 0001-23-234 INFR&MAINT/STREETS $ 492,065 $ 492,065
0001-23-237 INFR&MAINT/ABATEMENT SERVICES $ 237,549 $ 237,549 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN $ 16,968 $ 16,968 0001-25-251 RECREATION SVCS/ADMINISTRATION $ 76,355 $ 76,355 1003-0-0 TRANSPORTATION OPERATION $ 42,419 $ 42,419
1012-0-0 HILLTOP LANDSCAPE MAINT DIST $ 118,774 $ 118,774 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST $ 93,323 $ 93,323 1050-0-0 CR-PLANNING & BUILDING $ 84,839 $ 84,839
0001-23-235 Equipment Maintenance Fleet Maintenance Total FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 211
MATRIX CONSULTING GROUP | 181

ALLOCATION SUMMARY
0001-23-235 Equipment Maintenance Fleet Maintenance Total 1205-0-0 EMPLOYMENT & TRAINING $ 50,903 $ 50,903
4001-0-0 PORT OF RICHMOND $ 16,968 $ 16,968
4003-0-0 WASTEWATER $ 76,355 $ 76,355
4006-0-0 STORMWATER $ 8,484 $ 8,484
4008-0-0 KCRT - CABLE TELEVIS $ 16,968 $ 16,968
4405-0-0 RHA-NYSTROM VILLAGE $ 16,968 $ 16,968
0-0-0 OTHER $ 59,387 $ 59,387
Total $ 4,733,956 $4,733,956
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 212
MATRIX CONSULTING GROUP | 182
16 IT ADMINISTRATION
The IT Administration Division is responsible overseeing the Information Technology department, as well as providing technological support to all City funds and departments. Costs associated with the IT Administration division are allocated to Receiving Departments through the following function:
• IT Support – related to end-user support, software and hardware installation, and other responsibilities related to the maintenance and functioning of the citywide information technology infrastructure. This function is allocated based on the number of IT units5 per fund/department.

The chart on the following page illustrates the functions and measures used to allocate IT Administration costs. The top tier shows the IT Administration division, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 213
MATRIX CONSULTING GROUP | 183

IT Administration
IT Support
# of IT Units per Fund / Dept
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 214
MATRIX CONSULTING GROUP | 184

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 2,633,003 $ 2,633,003
Capital Leases $ (227,425)
Total Disallowed Costs $ (227,425) $ (227,425)
Incoming Costs
-- Fixed Assets $ 57,610 $ - $ 57,610
0001-13-131 City Manager Administration $ 7,298 $ 4,414 $ 11,711 0001-14-141 City Clerk $ 6,541 $ 1,303 $ 7,844
0001-15-151 City Attorney $ 44,774 $ 13,263 $ 58,037
0001-17-172 General Accounting $ 14,527 $ 4,591 $ 19,118 0001-17-173 Budget $ 7,842 $ 2,675 $ 10,518
0001-17-174 Payroll $ 4,910 $ 1,772 $ 6,683
0001-17-176 Accounts Payable $ 3,616 $ 1,702 $ 5,317
0001-17-178 Purchasing $ 44,700 $ 15,150 $ 59,850
0001-18-181 Human Resources $ 23,625 $ 7,343 $ 30,968
0001-26-261 IT Administration $ 185,069 $ 185,069
0001-26-262 IT Telecommunications $ 12,966 $ 12,966
0001-26-263 IT MailRoom & Duplication $ 8 $ 8
0001-91-907/908 Non-Departmental $ 661,757 $ 661,757
Total Incoming Costs $ 215,443 $ 912,011 $ 1,127,455
Cost Pool - Admin Charges $ 205,680
Total Cost Adjustments $ 205,680 $ 205,680
Total Costs to be Allocated $ 2,826,702 $ 912,011 $ 3,738,713 0001-26-261 IT Administration
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 215
MATRIX CONSULTING GROUP | 185
0001-26-261 IT Administration
Distribution Percentage 100.00%
Personnel
Salaries and Benefits $1,069,495 S $ 1,069,495
Subtotal Personnel Cost $1,069,495 $ 1,069,495
Operating Services & Supplies
Professional Services $1,077,307 S $ 1,077,307
Services & Supplies $ 72,375 S $ 72,375
Equipment Services $ 224,687 S $ 224,687
Cost Pool $ 67,232 S $ 67,232
Cost Pool - Admin Charges $ (205,680) S $ (205,680)
Non-Capital Assets $ 100,162 S $ 100,162
Capital Leases $ 227,425 S $ 227,425
Subtotal Operating Cost $1,563,508 $ 1,563,508
FUNCTIONAL EXPENDITURES $ 2,633,003.00 $ 2,633,003.00
Disallowed Costs
Capital Leases $ (227,425) S $ (227,425)
Subtotal Disallowed Costs $ (227,425) $ (227,425)
Cost Adjustments
Cost Pool - Admin Charges $ 205,680 S $ 205,680
Subtotal Cost Adjustments $ 205,680 $ 205,680
FUNCTIONAL COST $ 2,611,258.26 $ 2,611,258.26
First Allocation
Incoming - All Others $ 215,443 $ 215,443
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 2,826,701.54 $ 2,826,701.54 Second Allocation
Incoming - All Others $ 912,011 $ 912,011
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 912,011.27 $ 912,011.27 TOTAL ALLOCATED $3,738,713 $ 3,738,713
Expense Type $
S
p
re

EXPENSE
DETAIL
IT Support
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 216
MATRIX CONSULTING GROUP | 186
0001-26-261 IT Administration
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total IT Support .
.
0001-13-131 City Manager Administration 8.00 0.624% $ 17,626 $ 17,626 $ 17,626 0001-14-141 City Clerk 10.00 0.779% $ 22,032 $ 22,032 $ 22,032 0001-15-151 City Attorney 23.00 1.793% $ 50,674 $ 50,674 $ 50,674 0001-17-171 Finance Administration 11.00 0.857% $ 24,235 $ 24,235 $ 24,235 0001-17-172 General Accounting 12.00 0.935% $ 26,438 $ 26,438 $ 26,438 0001-17-173 Budget 8.00 0.624% $ 17,626 $ 17,626 $ 17,626 0001-17-174 Payroll 5.00 0.390% $ 11,016 $ 11,016 $ 11,016 0001-17-175 Treasury 4.00 0.312% $ 8,813 $ 8,813 $ 8,813 0001-17-176 Accounts Payable 5.00 0.390% $ 11,016 $ 11,016 $ 11,016 0001-17-177 Revenue Collection 14.00 1.091% $ 30,845 $ 30,845 $ 30,845 0001-17-178 Purchasing 3.00 0.234% $ 6,610 $ 6,610 $ 6,610 0001-18-181 Human Resources 39.00 3.040% $ 85,925 $ 85,925 $ 85,925 0001-23-232 Facility Maintenance 27.00 2.104% $ 59,486 $ 59,486 $ 59,486 0001-23-235 Equipment Maintenance 12.00 0.935% $ 26,438 $ 26,438 $ 26,438 0001-26-261 IT Administration 84.00 6.547% $ 185,069 $ 185,069 $ 185,069 0001-26-262 IT Telecommunications 11.00 0.857% $ 24,235 $ 24,235 $ 9,855 $ 34,090 0001-10-101 DIVISION OF THE MAYOR 9.00 0.701% $ 19,829 $ 19,829 $ 8,063 $ 27,892 0001-10-105 CITY COUNCIL/CITY COUNCIL 20.00 1.559% $ 44,064 $ 44,064 $ 17,918 $ 61,982 0001-13-132 CITY MANAGER/SPECIAL PROJECTS 9.00 0.701% $ 19,829 $ 19,829 $ 8,063 $ 27,892 0001-16-163 PLANNING&BLDGING SVCS/BUILDING 34.00 2.650% $ 74,909 $ 74,909 $ 30,460 $ 105,369 0001-19-191 POLICE/ADMINISTRATION 123.00 9.587% $ 270,993 $ 270,993 $ 110,194 $ 381,187 0001-19-192 PATROL/CIB 171.00 13.328% $ 376,747 $ 376,747 $ 153,196 $ 529,943 0001-19-193 POLICE/CRIME PREVENTION 3.00 0.234% $ 6,610 $ 6,610 $ 2,688 $ 9,297 0001-19-199 POLICE/PARKING ENFORCEMENT 9.00 0.701% $ 19,829 $ 19,829 $ 8,063 $ 27,892 0001-20-201 FIRE/ADMINISTRATION 17.00 1.325% $ 37,454 $ 37,454 $ 15,230 $ 52,684 0001-20-203 FIRE/PREVENTION 14.00 1.091% $ 30,845 $ 30,845 $ 12,542 $ 43,387 0001-20-204 FIRE/SUPPORT 18.00 1.403% $ 39,658 $ 39,658 $ 16,126 $ 55,783 0001-20-205 FIRE/TRAINING 4.00 0.312% $ 8,813 $ 8,813 $ 3,584 $ 12,396 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN 23.00 1.793% $ 50,674 $ 50,674 $ 20,605 $ 71,279 0001-23-231 INFR&MAINT/ADMINISTRATION 59.00 4.599% $ 129,989 $ 129,989 $ 52,857 $ 182,846 0001-23-233 INFR&MAINT/PRKS & LNDSKPING 17.00 1.325% $ 37,454 $ 37,454 $ 15,230 $ 52,684 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN 33.00 2.572% $ 72,705 $ 72,705 $ 29,564 $ 102,270 0001-24-242 LIBRARY & CULT SVCS/LIB SVCS 13.00 1.013% $ 28,642 $ 28,642 $ 11,647 $ 40,288 0001-24-243 LIBRARY & CULT SVCS/LEAP 42.00 3.274% $ 92,534 $ 92,534 $ 37,627 $ 130,161 0001-25-251 RECREATION SVCS/ADMINISTRATION 99.00 7.716% $ 218,116 $ 218,116 $ 88,693 $ 306,809 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION 13.00 1.013% $ 28,642 $ 28,642 $ 11,647 $ 40,288 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT 12.00 0.935% $ 26,438 $ 26,438 $ 10,751 $ 37,189

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 217
MATRIX CONSULTING GROUP | 187
0001-26-261 IT Administration
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
0001-36-364 ECONOMIC DEVMT/PUBLIC ART 5.00 0.390% $ 11,016 $ 11,016 $ 4,479 $ 15,495 0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT 2.00 0.156% $ 4,406 $ 4,406 $ 1,792 $ 6,198 1003-0-0 TRANSPORTATION OPERATION 7.00 0.546% $ 15,422 $ 15,422 $ 6,271 $ 21,694 1012-0-0 HILLTOP LANDSCAPE MAINT DIST 4.00 0.312% $ 8,813 $ 8,813 $ 3,584 $ 12,396 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST 3.00 0.234% $ 6,610 $ 6,610 $ 2,688 $ 9,297 1018-0-0 RENT CONTROL 21.00 1.637% $ 46,267 $ 46,267 $ 18,814 $ 65,081 1050-0-0 CR-PLANNING & BUILDING 61.00 4.754% $ 134,395 $ 134,395 $ 54,649 $ 189,044 1055-0-0 ENCROACHMENT SVCS 23.00 1.793% $ 50,674 $ 50,674 $ 20,605 $ 71,279 1200-0-0 HOUSING ADMINISTRATION 6.00 0.468% $ 13,219 $ 13,219 $ 5,375 $ 18,594 1205-0-0 EMPLOYMENT & TRAINING 86.00 6.703% $ 189,475 $ 189,475 $ 77,046 $ 266,521 4001-0-0 PORT OF RICHMOND 17.00 1.325% $ 37,454 $ 37,454 $ 15,230 $ 52,684 4003-0-0 WASTEWATER 4.00 0.312% $ 8,813 $ 8,813 $ 3,584 $ 12,396 4008-0-0 KCRT - CABLE TELEVIS 9.00 0.701% $ 19,829 $ 19,829 $ 8,063 $ 27,892 4405-0-0 RHA-NYSTROM VILLAGE 10.00 0.779% $ 22,032 $ 22,032 $ 8,959 $ 30,991 5001-0-0 INSURANCE RESERVES 7.00 0.546% $ 15,422 $ 15,422 $ 6,271 $ 21,694 Total 1,283.00 100.000% $ 2,826,702 $ - $ 2,826,702 $ 912,011 $ 3,738,713 .

Allocation Basis: # of IT Units per Fund / Dept
.

Source of Allocation: IT Inventory Report
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 218
MATRIX CONSULTING GROUP | 188

ALLOCATION SUMMARY
0001-13-131 City Manager Administration $ 17,626 $ 17,626 0001-14-141 City Clerk $ 22,032 $ 22,032
0001-15-151 City Attorney $ 50,674 $ 50,674
0001-17-171 Finance Administration $ 24,235 $ 24,235
0001-17-172 General Accounting $ 26,438 $ 26,438
0001-17-173 Budget $ 17,626 $ 17,626
0001-17-174 Payroll $ 11,016 $ 11,016
0001-17-175 Treasury $ 8,813 $ 8,813
0001-17-176 Accounts Payable $ 11,016 $ 11,016
0001-17-177 Revenue Collection $ 30,845 $ 30,845
0001-17-178 Purchasing $ 6,610 $ 6,610
0001-18-181 Human Resources $ 85,925 $ 85,925
0001-23-232 Facility Maintenance $ 59,486 $ 59,486
0001-23-235 Equipment Maintenance $ 26,438 $ 26,438
0001-26-261 IT Administration $ 185,069 $ 185,069
0001-26-262 IT Telecommunications $ 34,090 $ 34,090
0001-10-101 DIVISION OF THE MAYOR $ 27,892 $ 27,892
0001-10-105 CITY COUNCIL/CITY COUNCIL $ 61,982 $ 61,982 0001-13-132 CITY MANAGER/SPECIAL PROJECTS $ 27,892 $ 27,892 0001-16-163 PLANNING&BLDGING SVCS/BUILDING $ 105,369 $ 105,369 0001-19-191 POLICE/ADMINISTRATION $ 381,187 $ 381,187
0001-19-192 PATROL/CIB $ 529,943 $ 529,943
0001-19-193 POLICE/CRIME PREVENTION $ 9,297 $ 9,297.25
0001-19-199 POLICE/PARKING ENFORCEMENT $ 27,892 $ 27,892 0001-20-201 FIRE/ADMINISTRATION $ 52,684 $52,684.40
0001-20-203 FIRE/PREVENTION $ 43,387 $ 43,387
0001-20-204 FIRE/SUPPORT $ 55,783 $ 55,783
0001-20-205 FIRE/TRAINING $ 12,396 $ 12,396
0001-26-261 IT Administration IT Support Total
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 219
MATRIX CONSULTING GROUP | 189

ALLOCATION SUMMARY
0001-26-261 IT Administration IT Support Total
0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN $ 71,279 $ 71,279 0001-23-231 INFR&MAINT/ADMINISTRATION $ 182,846 $ 182,846 0001-23-233 INFR&MAINT/PRKS & LNDSKPING $ 52,684 $ 52,684 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN $ 102,270 $ 102,270 0001-24-242 LIBRARY & CULT SVCS/LIB SVCS $ 40,288 $40,288.07 0001-24-243 LIBRARY & CULT SVCS/LEAP $ 130,161 $ 130,161 0001-25-251 RECREATION SVCS/ADMINISTRATION $ 306,809 $ 306,809 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION $ 40,288 $ 40,288 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT $ 37,189 $ 37,189 0001-36-364 ECONOMIC DEVMT/PUBLIC ART $ 15,495 $ 15,495 0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT $ 6,198 $ 6,198 1003-0-0 TRANSPORTATION OPERATION $ 21,694 $ 21,694
1012-0-0 HILLTOP LANDSCAPE MAINT DIST $ 12,396 $ 12,396 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST $ 9,297 $ 9,297 1018-0-0 RENT CONTROL $ 65,081 $ 65,081
1050-0-0 CR-PLANNING & BUILDING $ 189,044 $ 189,044
1055-0-0 ENCROACHMENT SVCS $ 71,279 $ 71,279
1200-0-0 HOUSING ADMINISTRATION $ 18,594 $ 18,594
1205-0-0 EMPLOYMENT & TRAINING $ 266,521 $ 266,521
4001-0-0 PORT OF RICHMOND $ 52,684 $ 52,684
4003-0-0 WASTEWATER $ 12,396 $ 12,396
4008-0-0 KCRT - CABLE TELEVIS $ 27,892 $ 27,892
4405-0-0 RHA-NYSTROM VILLAGE $ 30,991 $ 30,991
5001-0-0 INSURANCE RESERVES $ 21,694 $ 21,694
Total $3,738,713 $3,738,713
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 220
MATRIX CONSULTING GROUP | 190
17 IT TELECOMMUNICATIONS
The IT Telecommunications Division is responsible for the support, maintenance, training, and management of telephones and radio communications devices throughout the city. Costs associated with the IT Telecommunications division are allocated to Receiving Departments through the following function:
• Telecommunications Support – related to the installation, maintenance, operations, and networking of the City’s telecommunications technology infrastructure. This function is allocated This function is allocated based on the number of full-time equivalents (FTE) per fund/department.

The chart on the following page illustrates the functions and measures used to allocate IT Telecommunications costs. The top tier shows the IT Telecommunications division, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 221
MATRIX CONSULTING GROUP | 191
IT Telecommunications
Telecommunications Support
FTE per Fund / Dept
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 222
MATRIX CONSULTING GROUP | 192

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 2,427,215 $ 2,427,215
Capital Outlay $ (317,766)
Total Disallowed Costs $ (317,766) $ (317,766)
Incoming Costs
0001-13-131 City Manager Administration $ 6,074 $ 3,674 $ 9,748 0001-15-151 City Attorney $ 3,807 $ 1,063 $ 4,870
0001-17-172 General Accounting $ 13,169 $ 4,160 $ 17,329 0001-17-173 Budget $ 7,040 $ 2,401 $ 9,441
0001-17-174 Payroll $ 3,683 $ 1,329 $ 5,012
0001-17-175 Treasury $ 240 $ 72 $ 312
0001-17-176 Accounts Payable $ 12,667 $ 5,962 $ 18,629
0001-17-177 Revenue Collection $ 235 $ 72 $ 307
0001-18-181 Human Resources $ 17,718 $ 5,507 $ 23,226
0001-26-261 IT Administration $ 24,235 $ 9,855 $ 34,090 0001-26-262 IT Telecommunications $ 9,261 $ 9,261
0001-91-907/908 Non-Departmental $ 59,134 $ 59,134
Total Incoming Costs $ 88,869 $ 102,491 $ 191,359
Cost Pool - Admin Charges $ 203,187
Total Cost Adjustments $ 203,187 $ 203,187
Total Costs to be Allocated $ 2,401,504 $ 102,491 $ 2,503,995 0001-26-262 IT Telecommunications
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 223
MATRIX CONSULTING GROUP | 193
0001-26-262 IT Telecommunications
Distribution Percentage 100.00%
Personnel
Salaries and Benefits $ 555,407 S $ 555,407
Subtotal Personnel Cost $ 555,407 $ 555,407
Operating Services & Supplies
Professional Services $ 17,750 S $ 17,750
Legal Services $ 8,036 S $ 8,036
Utilities $ 606,192 S $ 606,192
Equipment Services $1,094,154 S $ 1,094,154
Cost Pool $ 29,633 S $ 29,633
Cost Pool - Admin Charges $ (203,187) S $ (203,187)
Non-Capital Assets $ 1,463 S $ 1,463
Capital Outlay $ 317,766 S $ 317,766
Subtotal Operating Cost $1,871,808 $ 1,871,808
FUNCTIONAL EXPENDITURES $ 2,427,214.52 $ 2,427,214.52
Disallowed Costs
Capital Outlay $ (317,766) S $ (317,766)
Subtotal Disallowed Costs $ (317,766) $ (317,766)
Cost Adjustments
Cost Pool - Admin Charges $ 203,187 S $ 203,187
Subtotal Cost Adjustments $ 203,187 $ 203,187
FUNCTIONAL COST $ 2,312,635.52 $ 2,312,635.52
First Allocation
Incoming - All Others $ 88,869 $ 88,869
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 2,401,504.14 $ 2,401,504.14 Second Allocation
Incoming - All Others $ 102,491 $ 102,491
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 102,490.83 $ 102,490.83 TOTAL ALLOCATED $2,503,995 $ 2,503,995
Expense Type $
S
p
re

EXPENSE DETAIL
Telecommunications
Support
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 224
MATRIX CONSULTING GROUP | 194
0001-26-262 IT Telecommunications
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Telecommunications Support .
.
0001-13-131 City Manager Administration 3.00 0.463% $ 11,113 $ 11,113 $ 11,113 0001-14-141 City Clerk 4.00 0.617% $ 14,818 $ 14,818 $ 14,818 0001-15-151 City Attorney 6.00 0.926% $ 22,227 $ 22,227 $ 22,227 0001-17-171 Finance Administration 6.00 0.926% $ 22,227 $ 22,227 $ 22,227 0001-17-172 General Accounting 5.50 0.848% $ 20,375 $ 20,375 $ 20,375 0001-17-173 Budget 2.50 0.386% $ 9,261 $ 9,261 $ 9,261
0001-17-174 Payroll 3.00 0.463% $ 11,113 $ 11,113 $ 11,113 0001-17-175 Treasury 2.00 0.309% $ 7,409 $ 7,409 $ 7,409 0001-17-176 Accounts Payable 3.00 0.463% $ 11,113 $ 11,113 $ 11,113 0001-17-177 Revenue Collection 7.50 1.157% $ 27,784 $ 27,784 $ 27,784 0001-17-178 Purchasing 2.00 0.309% $ 7,409 $ 7,409 $ 7,409 0001-18-181 Human Resources 11.00 1.697% $ 40,749 $ 40,749 $ 40,749 0001-23-232 Facility Maintenance 27.85 4.296% $ 103,170 $ 103,170 $ 103,170 0001-23-235 Equipment Maintenance 9.00 1.388% $ 33,340 $ 33,340 $ 33,340 0001-26-261 IT Administration 3.50 0.540% $ 12,966 $ 12,966 $ 12,966 0001-26-262 IT Telecommunications 2.50 0.386% $ 9,261 $ 9,261 $ 9,261 0001-26-263 IT MailRoom & Duplication 1.00 0.154% $ 3,704 $ 3,704 $ 186 $ 3,891 0001-10-101 DIVISION OF THE MAYOR 4.00 0.617% $ 14,818 $ 14,818 $ 745 $ 15,563 0001-10-105 CITY COUNCIL/CITY COUNCIL 8.00 1.234% $ 29,636 $ 29,636 $ 1,491 $ 31,127 0001-16-163 PLANNING&BLDGING SVCS/BUILDING 5.50 0.848% $ 20,375 $ 20,375 $ 1,025 $ 21,400 0001-19-191 POLICE/ADMINISTRATION 155.00 23.910% $ 574,195 $ 574,195 $ 28,888 $ 603,083 0001-19-193 POLICE/CRIME PREVENTION 1.00 0.154% $ 3,704 $ 3,704 $ 186 $ 3,891 0001-19-197 POLICE/COMMUNICATIONS 16.00 2.468% $ 59,272 $ 59,272 $ 2,982 $ 62,254 0001-19-199 POLICE/PARKING ENFORCEMENT 6.00 0.926% $ 22,227 $ 22,227 $ 1,118 $ 23,345 0001-20-201 FIRE/ADMINISTRATION 4.40 0.679% $ 16,300 $ 16,300 $ 820 $ 17,120 0001-20-202 FIRE/SUPPRESSION 80.00 12.341% $ 296,359 $ 296,359 $ 14,910 $ 311,268 0001-20-203 FIRE/PREVENTION 5.00 0.771% $ 18,522 $ 18,522 $ 932 $ 19,454 0001-20-205 FIRE/TRAINING 1.00 0.154% $ 3,704 $ 3,704 $ 186 $ 3,891 0001-20-206 FIRE/OFF OF EMERGENCY SERVICES 1.00 0.154% $ 3,704 $ 3,704 $ 186 $ 3,891 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN 15.00 2.314% $ 55,567 $ 55,567 $ 2,796 $ 58,363 0001-23-231 INFR&MAINT/ADMINISTRATION 15.15 2.337% $ 56,123 $ 56,123 $ 2,824 $ 58,946 0001-23-233 INFR&MAINT/PRKS & LNDSKPING 26.25 4.049% $ 97,243 $ 97,243 $ 4,892 $ 102,135 0001-23-234 INFR&MAINT/STREETS 21.00 3.239% $ 77,794 $ 77,794 $ 3,914 $ 81,708 0001-23-237 INFR&MAINT/ABATEMENT SERVICES 15.00 2.314% $ 55,567 $ 55,567 $ 2,796 $ 58,363 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN 25.67 3.960% $ 95,094 $ 95,094 $ 4,784 $ 99,878 0001-24-243 LIBRARY & CULT SVCS/LEAP 7.00 1.080% $ 25,931 $ 25,931 $ 1,305 $ 27,236 0001-25-251 RECREATION SVCS/ADMINISTRATION 13.40 2.067% $ 49,640 $ 49,640 $ 2,497 $ 52,137

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 225
MATRIX CONSULTING GROUP | 195
0001-26-262 IT Telecommunications
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
0001-25-253 RECREATION SVCS/C&N-HOOD CTRS 4.00 0.617% $ 14,818 $ 14,818 $ 745 $ 15,563 0001-25-254 RECREATION SVCS/SP PRGRMS 3.00 0.463% $ 11,113 $ 11,113 $ 559 $ 11,673 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION 4.40 0.679% $ 16,300 $ 16,300 $ 820 $ 17,120 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT 2.00 0.309% $ 7,409 $ 7,409 $ 373 $ 7,782 0001-36-364 ECONOMIC DEVMT/PUBLIC ART 1.00 0.154% $ 3,704 $ 3,704 $ 186 $ 3,891 0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT 1.00 0.154% $ 3,704 $ 3,704 $ 186 $ 3,891 0001-37-371 INTERNAL SERVCS/ADMINISTRATION 2.00 0.309% $ 7,409 $ 7,409 $ 373 $ 7,782 0001-40-401 COMMUNITY CRISIS RESP PRGM 2.00 0.309% $ 7,409 $ 7,409 $ 373 $ 7,782 1003-0-0 TRANSPORTATION OPERATION 3.00 0.463% $ 11,113 $ 11,113 $ 559 $ 11,673 1012-0-0 HILLTOP LANDSCAPE MAINT DIST 7.50 1.157% $ 27,784 $ 27,784 $ 1,398 $ 29,181 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST 3.40 0.524% $ 12,595 $ 12,595 $ 634 $ 13,229 1018-0-0 RENT CONTROL 13.00 2.005% $ 48,158 $ 48,158 $ 2,423 $ 50,581 1050-0-0 CR-PLANNING & BUILDING 24.87 3.836% $ 92,130 $ 92,130 $ 4,635 $ 96,766 1055-0-0 ENCROACHMENT SVCS 3.25 0.501% $ 12,040 $ 12,040 $ 606 $ 12,645 1200-0-0 HOUSING ADMINISTRATION 3.00 0.463% $ 11,113 $ 11,113 $ 559 $ 11,673 1205-0-0 EMPLOYMENT & TRAINING 18.00 2.777% $ 66,681 $ 66,681 $ 3,355 $ 70,035 1303-0-0 KIDS FIRST INITIATIVE 4.00 0.617% $ 14,818 $ 14,818 $ 745 $ 15,563 4001-0-0 PORT OF RICHMOND 2.60 0.401% $ 9,632 $ 9,632 $ 485 $ 10,116 4003-0-0 WASTEWATER 8.60 1.327% $ 31,859 $ 31,859 $ 1,603 $ 33,461 4006-0-0 STORMWATER 0.40 0.062% $ 1,482 $ 1,482 $ 75 $ 1,556 4008-0-0 KCRT - CABLE TELEVIS 5.00 0.771% $ 18,522 $ 18,522 $ 932 $ 19,454 4405-0-0 RHA-NYSTROM VILLAGE 2.00 0.309% $ 7,409 $ 7,409 $ 373 $ 7,782 4501-0-0 RHA-CENTRAL OFFICE COST CNTR 3.00 0.463% $ 11,113 $ 11,113 $ 559 $ 11,673 5001-0-0 INSURANCE RESERVES 2.40 0.370% $ 8,891 $ 8,891 $ 447 $ 9,338 6102-0-0 SA-ADMINISTRATION 0.13 0.020% $ 482 $ 482 $ 24 $ 506 Total 648.27 100.000% $ 2,401,504 $ - $ 2,401,504 $ 102,491 $ 2,503,995 .

Allocation Basis: FTE per Fund / Dept
.

Source of Allocation: Staffing Report
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 226
MATRIX CONSULTING GROUP | 196

ALLOCATION SUMMARY
0001-13-131 City Manager Administration $ 11,113 $ 11,113 0001-14-141 City Clerk $ 14,818 $ 14,818
0001-15-151 City Attorney $ 22,227 $ 22,227
0001-17-171 Finance Administration $ 22,227 $ 22,227
0001-17-172 General Accounting $ 20,375 $ 20,375
0001-17-173 Budget $ 9,261 $ 9,261
0001-17-174 Payroll $ 11,113 $ 11,113
0001-17-175 Treasury $ 7,409 $ 7,409
0001-17-176 Accounts Payable $ 11,113 $ 11,113
0001-17-177 Revenue Collection $ 27,784 $ 27,784
0001-17-178 Purchasing $ 7,409 $ 7,409
0001-18-181 Human Resources $ 40,749 $ 40,749
0001-23-232 Facility Maintenance $ 103,170 $ 103,170
0001-23-235 Equipment Maintenance $ 33,340 $ 33,340
0001-26-261 IT Administration $ 12,966 $ 12,966
0001-26-262 IT Telecommunications $ 9,261 $ 9,261
0001-26-263 IT MailRoom & Duplication $ 3,891 $ 3,891
0001-10-101 DIVISION OF THE MAYOR $ 15,563 $ 15,563
0001-10-105 CITY COUNCIL/CITY COUNCIL $ 31,127 $ 31,127 0001-16-163 PLANNING&BLDGING SVCS/BUILDING $ 21,400 $ 21,400 0001-19-191 POLICE/ADMINISTRATION $ 603,083 $ 603,083
0001-19-193 POLICE/CRIME PREVENTION $ 3,891 $ 3,890.86
0001-19-197 POLICE/COMMUNICATIONS $ 62,254 $ 62,254
0001-19-199 POLICE/PARKING ENFORCEMENT $ 23,345 $ 23,345 0001-20-201 FIRE/ADMINISTRATION $ 17,120 $17,119.76
0001-20-202 FIRE/SUPPRESSION $ 311,268 $ 311,268
0001-26-262 IT Telecommunications Total
Telecommunications
Support
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 227
MATRIX CONSULTING GROUP | 197

ALLOCATION SUMMARY
0001-26-262 IT Telecommunications Total
Telecommunications
Support
0001-20-203 FIRE/PREVENTION $ 19,454 $ 19,454
0001-20-205 FIRE/TRAINING $ 3,891 $ 3,891
0001-20-206 FIRE/OFF OF EMERGENCY SERVICES $ 3,891 $ 3,891 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN $ 58,363 $ 58,363 0001-23-231 INFR&MAINT/ADMINISTRATION $ 58,946 $ 58,946 0001-23-233 INFR&MAINT/PRKS & LNDSKPING $ 102,135 $ 102,135 0001-23-234 INFR&MAINT/STREETS $ 81,708 $ 81,708
0001-23-237 INFR&MAINT/ABATEMENT SERVICES $ 58,363 $ 58,363 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN $ 99,878 $ 99,878 0001-24-243 LIBRARY & CULT SVCS/LEAP $ 27,236 $ 27,236
0001-25-251 RECREATION SVCS/ADMINISTRATION $ 52,137 $ 52,137 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS $ 15,563 $ 15,563 0001-25-254 RECREATION SVCS/SP PRGRMS $ 11,673 $ 11,673 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION $ 17,120 $ 17,120 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT $ 7,782 $ 7,782 0001-36-364 ECONOMIC DEVMT/PUBLIC ART $ 3,891 $ 3,891
0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT $ 3,891 $ 3,891 0001-37-371 INTERNAL SERVCS/ADMINISTRATION $ 7,782 $ 7,782 0001-40-401 COMMUNITY CRISIS RESP PRGM $ 7,782 $ 7,782
1003-0-0 TRANSPORTATION OPERATION $ 11,673 $ 11,673
1012-0-0 HILLTOP LANDSCAPE MAINT DIST $ 29,181 $ 29,181 1015-0-0 MARINA BAY LNDSCP & LIGHT DIST $ 13,229 $ 13,229 1018-0-0 RENT CONTROL $ 50,581 $ 50,581
1050-0-0 CR-PLANNING & BUILDING $ 96,766 $ 96,766
1055-0-0 ENCROACHMENT SVCS $ 12,645 $ 12,645
1200-0-0 HOUSING ADMINISTRATION $ 11,673 $ 11,673
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 228
MATRIX CONSULTING GROUP | 198

ALLOCATION SUMMARY
0001-26-262 IT Telecommunications Total
Telecommunications
Support
1205-0-0 EMPLOYMENT & TRAINING $ 70,035 $ 70,035
1303-0-0 KIDS FIRST INITIATIVE $ 15,563 $ 15,563
4001-0-0 PORT OF RICHMOND $ 10,116 $ 10,116
4003-0-0 WASTEWATER $ 33,461 $ 33,461
4006-0-0 STORMWATER $ 1,556 $ 1,556
4008-0-0 KCRT - CABLE TELEVIS $ 19,454 $ 19,454
4405-0-0 RHA-NYSTROM VILLAGE $ 7,782 $ 7,782
4501-0-0 RHA-CENTRAL OFFICE COST CNTR $ 11,673 $ 11,673 5001-0-0 INSURANCE RESERVES $ 9,338 $ 9,338
6102-0-0 SA-ADMINISTRATION $ 506 $ 506
Total $ 2,503,995 $2,503,995
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 229
MATRIX CONSULTING GROUP | 199
18 IT MAILROOM & DUPLICATION
The IT Duplicating/Mail Services Division is responsible for postage, mail room, and copy center services provided to departments citywide.

Costs associated with the IT Mailroom & Duplication division are allocated to Receiving Departments through the following function:
• Mailroom & Duplication Support – related to the management and oversight of the city’s mailroom and copy center assets and services.

This function is allocated based on the mailroom and duplication support charges per fund/department.

The chart on the following page illustrates the functions and measures used to allocate IT Mailroom & Duplication division costs. The top tier shows the IT Mailroom & Duplication division, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 230
MATRIX CONSULTING GROUP | 200
IT Mailroom & Duplication
Mailroom & Duplication
Support
Mailroom & Duplication
Support Charges per Fund /
Dept
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 231
MATRIX CONSULTING GROUP | 201

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 156,438 $ 156,438
Taxes $ (3,412)
Total Disallowed Costs $ (3,412) $ (3,412)
Incoming Costs
0001-13-131 City Manager Administration $ 1,014 $ 613 $ 1,628 0001-15-151 City Attorney $ 1,523 $ 425 $ 1,948
0001-17-172 General Accounting $ 841 $ 266 $ 1,107
0001-17-173 Budget $ 454 $ 155 $ 608
0001-17-174 Payroll $ 1,228 $ 443 $ 1,671
0001-17-175 Treasury $ 2 $ 1 $ 3
0001-17-176 Accounts Payable $ 2,149 $ 1,012 $ 3,161
0001-17-177 Revenue Collection $ 314 $ 96 $ 410
0001-18-181 Human Resources $ 5,906 $ 1,836 $ 7,742
0001-23-235 Equipment Maintenance $ 7,795 $ 689 $ 8,484 0001-26-262 IT Telecommunications $ 3,704 $ 186 $ 3,891 0001-91-907/908 Non-Departmental $ 23,654 $ 23,654
Total Incoming Costs $ 24,930 $ 29,376 $ 54,305
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 177,956 $ 29,376 $ 207,331 0001-26-263 IT MailRoom & Duplication
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 232
MATRIX CONSULTING GROUP | 202
0001-26-263 IT MailRoom & Duplication
Distribution Percentage 100.00%
Personnel
Salaries and Benefits $ 107,541 S $ 107,541
Subtotal Personnel Cost $ 107,541 $ 107,541
Operating Services & Supplies
Professional Services $ 99 S $ 99
Services & Supplies $ 39,460 S $ 39,460
Taxes $ 3,412 S $ 3,412
Cost Pool $ 5,927 S $ 5,927
Subtotal Operating Cost $ 48,897 $ 48,897
FUNCTIONAL EXPENDITURES $ 156,437.91 $ 156,437.91
Disallowed Costs
Taxes $ (3,412) S $ (3,412)
Subtotal Disallowed Costs $ (3,412) $ (3,412)
Cost Adjustments
Subtotal Cost Adjustments $ - $ -
FUNCTIONAL COST $ 153,025.99 $ 153,025.99
First Allocation
Incoming - All Others $ 24,930 $ 24,930
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 177,955.64 $ 177,955.64
Second Allocation
Incoming - All Others $ 29,376 $ 29,376
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 29,375.55 $ 29,375.55
TOTAL ALLOCATED $ 207,331 $ 207,331
Expense Type $
S
p
re

EXPENSE DETAIL
Mailroom & Duplication
Support
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 233
MATRIX CONSULTING GROUP | 203
0001-26-263 IT MailRoom & Duplication
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Mailroom & Duplication Support .
.
0001-13-131 City Manager Administration 6.19 0.005% $ 9 $ 9 $ 9 0001-14-141 City Clerk 1,004.25 0.801% $ 1,426 $ 1,426 $ 1,426 0001-15-151 City Attorney 388.85 0.310% $ 552 $ 552 $ 552 0001-17-171 Finance Administration 24,950.38 19.902% $ 35,417 $ 35,417 $ 35,417 0001-18-181 Human Resources 1,847.22 1.473% $ 2,622 $ 2,622 $ 2,622 0001-23-235 Equipment Maintenance 503.86 0.402% $ 715 $ 715 $ 715 0001-26-261 IT Administration 5.54 0.004% $ 8 $ 8 $ 8
0001-10-105 CITY COUNCIL/CITY COUNCIL 39.99 0.032% $ 57 $ 57 $ 12 $ 69 0001-16-163 PLANNING&BLDGING SVCS/BUILDING 4,883.65 3.896% $ 6,932 $ 6,932 $ 1,484 $ 8,417 0001-19-191 POLICE/ADMINISTRATION 14,004.06 11.171% $ 19,879 $ 19,879 $ 4,256 $ 24,135 0001-20-203 FIRE/PREVENTION 5,184.58 4.136% $ 7,360 $ 7,360 $ 1,576 $ 8,935 0001-23-231 INFR&MAINT/ADMINISTRATION 1,023.88 0.817% $ 1,453 $ 1,453 $ 311 $ 1,765 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN 248.27 0.198% $ 352 $ 352 $ 75 $ 428 0001-24-243 LIBRARY & CULT SVCS/LEAP (334.55) -0.267% $ (475) $ (475) $ (102) $ (577) 0001-25-251 RECREATION SVCS/ADMINISTRATION 27,797.46 22.173% $ 39,459 $ 39,459 $ 8,448 $ 47,907 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS 62.76 0.050% $ 89 $ 89 $ 19 $ 108 0001-26-260 RECREATION SVCS/CITIES OF SRVC 8,406.11 6.705% $ 11,933 $ 11,933 $ 2,555 $ 14,487 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT 6,275.02 5.005% $ 8,907 $ 8,907 $ 1,907 $ 10,814 1003-0-0 TRANSPORTATION OPERATION 480.30 0.383% $ 682 $ 682 $ 146 $ 828 1005-0-0 LIBRARY FUND 497.19 0.397% $ 706 $ 706 $ 151 $ 857 1010-0-0 N.RICHMOND WASTE 952.93 0.760% $ 1,353 $ 1,353 $ 290 $ 1,642 1017-0-0 CHEVRON MODERNIZATN PROJ & CIA 2,963.81 2.364% $ 4,207 $ 4,207 $ 901 $ 5,108 1018-0-0 RENT CONTROL 16,530.88 13.186% $ 23,466 $ 23,466 $ 5,024 $ 28,490 1050-0-0 CR-PLANNING & BUILDING 3,856.03 3.076% $ 5,474 $ 5,474 $ 1,172 $ 6,646 1205-0-0 EMPLOYMENT & TRAINING 394.72 0.315% $ 560 $ 560 $ 120 $ 680 4001-0-0 PORT OF RICHMOND 194.60 0.155% $ 276 $ 276 $ 59 $ 335 4003-0-0 WASTEWATER 467.06 0.373% $ 663 $ 663 $ 142 $ 805 4006-0-0 STORMWATER 0.69 0.001% $ 1 $ 1 $ 0 $ 1
4404-0-0 RHA-NEVIN PLAZA 78.90 0.063% $ 112 $ 112 $ 24 $ 136 4405-0-0 RHA-NYSTROM VILLAGE 157.19 0.125% $ 223 $ 223 $ 48 $ 271 4501-0-0 RHA-CENTRAL OFFICE COST CNTR 2,479.32 1.978% $ 3,519 $ 3,519 $ 753 $ 4,273 5001-0-0 INSURANCE RESERVES 13.39 0.011% $ 19 $ 19 $ 4 $ 23 Total 125,364.53 100.000% $ 177,956 $ - $ 177,956 $ 29,376 $ 207,331 .

Allocation Basis: Mailroom & Duplication Support Charges per Fund / Dept .

Source of Allocation: Actual Expenditures

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 234
MATRIX CONSULTING GROUP | 204

ALLOCATION SUMMARY
0001-13-131 City Manager Administration $ 9 $ 9
0001-14-141 City Clerk $ 1,426 $ 1,426
0001-15-151 City Attorney $ 552 $ 552
0001-17-171 Finance Administration $ 35,417 $ 35,417
0001-18-181 Human Resources $ 2,622 $ 2,622
0001-23-235 Equipment Maintenance $ 715 $ 715
0001-26-261 IT Administration $ 8 $ 8
0001-10-105 CITY COUNCIL/CITY COUNCIL $ 69 $ 69
0001-16-163 PLANNING&BLDGING SVCS/BUILDING $ 8,417 $ 8,417 0001-19-191 POLICE/ADMINISTRATION $ 24,135 $ 24,135
0001-20-203 FIRE/PREVENTION $ 8,935 $ 8,935
0001-23-231 INFR&MAINT/ADMINISTRATION $ 1,765 $ 1,765
0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN $ 428 $ 428
0001-24-243 LIBRARY & CULT SVCS/LEAP $ (577) $ (577)
0001-25-251 RECREATION SVCS/ADMINISTRATION $ 47,907 $ 47,907 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS $ 108 $ 108
0001-26-260 RECREATION SVCS/CITIES OF SRVC $ 14,487 $ 14,487 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT $ 10,814 $ 10,814 1003-0-0 TRANSPORTATION OPERATION $ 828 $ 828
1005-0-0 LIBRARY FUND $ 857 $ 857
1010-0-0 N.RICHMOND WASTE $ 1,642 $ 1,642
1017-0-0 CHEVRON MODERNIZATN PROJ & CIA $ 5,108 $ 5,108 1018-0-0 RENT CONTROL $ 28,490 $ 28,490
1050-0-0 CR-PLANNING & BUILDING $ 6,646 $ 6,646
1205-0-0 EMPLOYMENT & TRAINING $ 680 $ 680
4001-0-0 PORT OF RICHMOND $ 335 $ 335
0001-26-263 IT MailRoom & Duplication Total
Mailroom &
Duplication
Support
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 235
MATRIX CONSULTING GROUP | 205

ALLOCATION SUMMARY
0001-26-263 IT MailRoom & Duplication Total
Mailroom &
Duplication
Support
4003-0-0 WASTEWATER $ 805 $ 805
4006-0-0 STORMWATER $ 1 $ 1
4404-0-0 RHA-NEVIN PLAZA $ 136 $ 136
4405-0-0 RHA-NYSTROM VILLAGE $ 271 $ 271
4501-0-0 RHA-CENTRAL OFFICE COST CNTR $ 4,273 $ 4,273
5001-0-0 INSURANCE RESERVES $ 23 $ 23
Total $ 207,331 $207,331
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 236
MATRIX CONSULTING GROUP | 206
19 NON-DEPARTMENTAL
The Non-Departmental section relates to the citywide functions and activities that do not fall under the purview of a specific department or division. Costs associated with the non-departmental activities are allocated to Receiving Departments through the following functions:
• Compensated Leave & Retiree Benefits – relates to the costs associated with general fund compensated leave and retiree benefit programs. This function is allocated based on the number of General Fund full-time equivalents (FTE) per department. • Citywide Support Services. – represents the cost associated with administrative cost allocation charges. These costs were netted out, as such they’re not further allocated out.
• Civic Center Rent Allocation. – relates to the costs associated with general fund occupants of the Civic Center. This function is allocated based on the occupied square footage per General Fund Civic Center. • Civic Center Plaza Security Allocation. – relates to the costs associated with providing security for the Civic Center Plaza and its occupants. This function is allocated based on the number of full-time equivalents (FTE) at the Civic Center Plaza. • Non-Allocable City Services. – relates to costs associated with litigation services and special district formation. Per OMB Guidelines, these costs have not been allocated through this plan.

The chart on the following page illustrates the functions and measures used to allocate non-departmental costs. The top tier shows the nondepartmental section, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide.

The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 237
MATRIX CONSULTING GROUP | 207
Non-Departmental
Compensated
Leave & Retiree
Benefits
GF FTE per Dept
Citywide
Support
Services
Expenditures per
Fund / Dept
Civic Center
Rent Allocation
GF Civic Center
FTE
Civic Center
Plaza Security
Allocation
Civic Center
Plaza FTE
Non-Allocable
City Services
Not Allocated
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 238
MATRIX CONSULTING GROUP | 208

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 48,999,619 $ 48,999,619
Taxes $ (74,807)
Total Disallowed Costs $ (33,456,866) $ (33,456,866)
Incoming Costs
0001-17-176 Accounts Payable $ 173,497 $ 81,664 $ 255,161 Total Incoming Costs $ 173,497 $ 81,664 $ 255,161
Cost Pool - Admin Charges $ 343,643
Total Cost Adjustments $ 343,643 $ 343,643
Total Costs to be Allocated $ 16,059,892 $ 81,664 $ 16,141,556 0001-91-907/908 Non-Departmental
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 239
MATRIX CONSULTING GROUP | 209
0001-91-907/908 Non-Departmental
Distribution Percentage 0.00% 0.00% 0.00% 0.00% 0.00%
Personnel
Salaries and Benefits $ 8,920,752 S $ 8,920,752 $ - $ - $ - $ - Subtotal Personnel Cost $ 8,920,752 $ 8,920,752 $ - $ - $ - $ - Operating Services & Supplies
Professional Services $ 18,229 S $ - $ - $ - $ - $ 18,229 Legal Services $ 20,705 S $ - $ - $ - $ - $ 20,705
Assessment $ 288 S $ - $ - $ - $ - $ 288
Security services $ 1,081,318 S $ - $ - $ - $ 1,081,318 $ - Services & Supplies $ 546,920 S $ - $ - $ - $ - $ 546,920 Taxes $ 74,807 S $ - $ - $ - $ - $ 74,807
Contractual Services $ 22,557 S $ - $ - $ 22,557 $ -
Cost Pool $ 5,275,626 S $ - $ - $ 5,275,626 $ - $ -
Cost Pool - Admin Charges $ (343,643) S $ - $ (343,643) $ - $ - $ - Transfers $ 33,382,059 S $ - $ - $ - $ - $ 33,382,059
Subtotal Operating Cost $ 40,078,866 $ - $ (343,643) $ 5,298,183 $ 1,081,318 $ 34,043,008 FUNCTIONAL EXPENDITURES $ 48,999,618.88 $ 8,920,752.41 $ (343,643.00) $ 5,298,182.94 $ 1,081,318.06 $ 34,043,008.47 Disallowed Costs
Taxes $ (74,807) P $ (74,807)
Transfers $(33,382,059) P $ (33,382,059)
Subtotal Disallowed Costs $(33,456,866) $ - $ - $ - $ - $ (33,456,866) Cost Adjustments
Cost Pool - Admin Charges $ 343,643 P $ 343,643
Subtotal Cost Adjustments $ 343,643 $ - $ 343,643 $ - $ - $ - FUNCTIONAL COST $ 15,886,395.62 $ 8,920,752.41 $ - $ 5,298,182.94 $ 1,081,318.06 $ 586,142.21 First Allocation
Incoming - All Others $ 173,497 $ 97,424 $ - $ 57,862 $ 11,809 $ 6,401 Reallocate Admin Costs $ - $ - $ - $ - $ - $ -
Unallocated Costs $ (592,544) $ - $ - $ - $ - $ (592,544) Subtotal of First Allocation $ 15,467,348.94 $ 9,018,176.80 $ - $ 5,356,044.90 $ 1,093,127.24 $ - Second Allocation
Incoming - All Others $ 81,664 $ 45,857 $ - $ 27,235 $ 5,559 $ 3,013 Reallocate Admin Costs $ - $ - $ - $ - $ - $ -
Unallocated Costs $ (3,013) $ - $ - $ - $ - $ (3,013)
Subtotal of Second Allocation $ 78,650.93 $ 45,857.11 $ - $ 27,235.30 $ 5,558.51 $ - TOTAL ALLOCATED $ 15,546,000 $ 9,064,034 $ - $ 5,383,280 $ 1,098,686 $ - Citywide Support
Services
Civic Center Rent
Expense Type $ Allocation
S
p
re

EXPENSE DETAIL
Non-Allocable City
Services
Civic Center Plaza
Security Allocation
Compensated
Leave & Retiree
Benefits
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 240
MATRIX CONSULTING GROUP | 210
0001-91-907/908 Non-Departmental
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Compensated Leave & Retiree Benefits .
.
0001-13-131 City Manager Administration 3.00 0.551% $ 49,722 $ 49,722 $ 49,722 0001-14-141 City Clerk 4.00 0.735% $ 66,295 $ 66,295 $ 66,295 0001-15-151 City Attorney 6.00 1.103% $ 99,443 $ 99,443 $ 99,443 0001-17-171 Finance Administration 6.00 1.103% $ 99,443 $ 99,443 $ 99,443 0001-17-172 General Accounting 5.50 1.011% $ 91,156 $ 91,156 $ 91,156 0001-17-173 Budget 2.50 0.459% $ 41,435 $ 41,435 $ 41,435 0001-17-174 Payroll 3.00 0.551% $ 49,722 $ 49,722 $ 49,722 0001-17-175 Treasury 2.00 0.368% $ 33,148 $ 33,148 $ 33,148 0001-17-176 Accounts Payable 3.00 0.551% $ 49,722 $ 49,722 $ 49,722 0001-17-177 Revenue Collection 7.50 1.378% $ 124,304 $ 124,304 $ 124,304 0001-17-178 Purchasing 2.00 0.368% $ 33,148 $ 33,148 $ 33,148 0001-18-181 Human Resources 11.00 2.022% $ 182,313 $ 182,313 $ 182,313 0001-23-232 Facility Maintenance 27.85 5.118% $ 461,582 $ 461,582 $ 461,582 0001-23-235 Equipment Maintenance 9.00 1.654% $ 149,165 $ 149,165 $ 149,165 0001-26-261 IT Administration 3.50 0.643% $ 58,009 $ 58,009 $ 58,009 0001-26-262 IT Telecommunications 2.50 0.459% $ 41,435 $ 41,435 $ 41,435 0001-26-263 IT MailRoom & Duplication 1.00 0.184% $ 16,574 $ 16,574 $ 16,574 0001-10-101 DIVISION OF THE MAYOR 4.00 0.735% $ 66,295 $ 66,295 $ 412 $ 66,708 0001-10-105 CITY COUNCIL/CITY COUNCIL 8.00 1.470% $ 132,591 $ 132,591 $ 825 $ 133,416 0001-16-163 PLANNING&BLDGING SVCS/BUILDING 5.50 1.011% $ 91,156 $ 91,156 $ 567 $ 91,723 0001-19-191 POLICE/ADMINISTRATION 155.00 28.486% $ 2,568,951 $ 2,568,951 $ 15,981 $ 2,584,932 0001-19-193 POLICE/CRIME PREVENTION 1.00 0.184% $ 16,574 $ 16,574 $ 103 $ 16,677 0001-19-197 POLICE/COMMUNICATIONS 16.00 2.941% $ 265,182 $ 265,182 $ 1,650 $ 266,832 0001-19-199 POLICE/PARKING ENFORCEMENT 6.00 1.103% $ 99,443 $ 99,443 $ 619 $ 100,062 0001-20-201 FIRE/ADMINISTRATION 4.40 0.809% $ 72,925 $ 72,925 $ 454 $ 73,379 0001-20-202 FIRE/SUPPRESSION 80.00 14.703% $ 1,325,910 $ 1,325,910 $ 8,248 $ 1,334,158 0001-20-203 FIRE/PREVENTION 5.00 0.919% $ 82,869 $ 82,869 $ 516 $ 83,385 0001-20-205 FIRE/TRAINING 1.00 0.184% $ 16,574 $ 16,574 $ 103 $ 16,677 0001-20-206 FIRE/OFF OF EMERGENCY SERVICES 1.00 0.184% $ 16,574 $ 16,574 $ 103 $ 16,677 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN 15.00 2.757% $ 248,608 $ 248,608 $ 1,547 $ 250,155 0001-23-231 INFR&MAINT/ADMINISTRATION 15.15 2.784% $ 251,094 $ 251,094 $ 1,562 $ 252,656 0001-23-233 INFR&MAINT/PRKS & LNDSKPING 26.25 4.824% $ 435,064 $ 435,064 $ 2,706 $ 437,771 0001-23-234 INFR&MAINT/STREETS 21.00 3.859% $ 348,051 $ 348,051 $ 2,165 $ 350,217 0001-23-237 INFR&MAINT/ABATEMENT SERVICES 15.00 2.757% $ 248,608 $ 248,608 $ 1,547 $ 250,155 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN 25.67 4.718% $ 425,451 $ 425,451 $ 2,647 $ 428,098 0001-24-243 LIBRARY & CULT SVCS/LEAP 7.00 1.286% $ 116,017 $ 116,017 $ 722 $ 116,739

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 241
MATRIX CONSULTING GROUP | 211
0001-91-907/908 Non-Departmental
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
0001-25-251 RECREATION SVCS/ADMINISTRATION 13.40 2.463% $ 222,090 $ 222,090 $ 1,382 $ 223,472 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS 4.00 0.735% $ 66,295 $ 66,295 $ 412 $ 66,708 0001-25-254 RECREATION SVCS/SP PRGRMS 3.00 0.551% $ 49,722 $ 49,722 $ 309 $ 50,031 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION 4.40 0.809% $ 72,925 $ 72,925 $ 454 $ 73,379 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT 2.00 0.368% $ 33,148 $ 33,148 $ 206 $ 33,354 0001-36-364 ECONOMIC DEVMT/PUBLIC ART 1.00 0.184% $ 16,574 $ 16,574 $ 103 $ 16,677 0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT 1.00 0.184% $ 16,574 $ 16,574 $ 103 $ 16,677 0001-37-371 INTERNAL SERVCS/ADMINISTRATION 2.00 0.368% $ 33,148 $ 33,148 $ 206 $ 33,354 0001-40-401 COMMUNITY CRISIS RESP PRGM 2.00 0.368% $ 33,148 $ 33,148 $ 206 $ 33,354 Total 544.12 100.000% $ 9,018,177 $ - $ 9,018,177 $ 45,857 $ 9,064,034 .

Allocation Basis: GF FTE per Dept
.

Source of Allocation: Staffing Report
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 242
MATRIX CONSULTING GROUP | 212
0001-91-907/908 Non-Departmental
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Civic Center Rent Allocation .
.
0001-13-131 City Manager Administration 7,927.24 10.923% $ 585,020 $ 585,020 $ 585,020 0001-15-151 City Attorney 8,429.77 11.615% $ 622,106 $ 622,106 $ 622,106 0001-17-171 Finance Administration 15,298.25 21.079% $ 1,128,990 $ 1,128,990 $ 1,128,990 0001-18-181 Human Resources 8,719.97 12.015% $ 643,522 $ 643,522 $ 643,522 0001-23-232 Facility Maintenance 66.53 0.092% $ 4,910 $ 4,910 $ 4,910 0001-26-261 IT Administration 7,845.26 10.810% $ 578,970 $ 578,970 $ 578,970 0001-10-105 CITY COUNCIL/CITY COUNCIL 9,326.56 12.851% $ 688,287 $ 688,287 $ 10,458 $ 698,745 0001-12-121 COMMISSIONS/POLICE 831.67 1.146% $ 61,376 $ 61,376 $ 933 $ 62,309 0001-20-202 FIRE/SUPPRESSION 6,239.88 8.598% $ 460,495 $ 460,495 $ 6,997 $ 467,491 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN 3,029.65 4.174% $ 223,584 $ 223,584 $ 3,397 $ 226,981 0001-23-231 INFR&MAINT/ADMINISTRATION 273.26 0.377% $ 20,166 $ 20,166 $ 306 $ 20,473 0001-24-243 LIBRARY & CULT SVCS/LEAP 3,637.95 5.013% $ 268,476 $ 268,476 $ 4,079 $ 272,555 0001-36-364 ECONOMIC DEVMT/PUBLIC ART 950.48 1.310% $ 70,144 $ 70,144 $ 1,066 $ 71,210 Total 72,576.47 100.000% $ 5,356,045 $ - $ 5,356,045 $ 27,235 $ 5,383,280 .

Allocation Basis: GF Civic Center Sq. Ft.
.

Source of Allocation: Bldg Maint. Report
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 243
MATRIX CONSULTING GROUP | 213
0001-91-907/908 Non-Departmental
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Civic Center Plaza Security Allocation .
.
0001-13-131 City Manager Administration 3.00 1.943% $ 21,239 $ 21,239 $ 21,239 0001-14-141 City Clerk 4.00 2.591% $ 28,319 $ 28,319 $ 28,319 0001-15-151 City Attorney 6.00 3.886% $ 42,479 $ 42,479 $ 42,479 0001-17-171 Finance Administration 6.00 3.886% $ 42,479 $ 42,479 $ 42,479 0001-17-172 General Accounting 5.50 3.562% $ 38,939 $ 38,939 $ 38,939 0001-17-173 Budget 2.50 1.619% $ 17,699 $ 17,699 $ 17,699 0001-17-174 Payroll 3.00 1.943% $ 21,239 $ 21,239 $ 21,239 0001-17-175 Treasury 2.00 1.295% $ 14,160 $ 14,160 $ 14,160 0001-17-176 Accounts Payable 3.00 1.943% $ 21,239 $ 21,239 $ 21,239 0001-17-177 Revenue Collection 7.50 4.857% $ 53,098 $ 53,098 $ 53,098 0001-17-178 Purchasing 2.00 1.295% $ 14,160 $ 14,160 $ 14,160 0001-18-181 Human Resources 11.00 7.124% $ 77,877 $ 77,877 $ 77,877 0001-26-261 IT Administration 3.50 2.267% $ 24,779 $ 24,779 $ 24,779 0001-26-262 IT Telecommunications 2.50 1.619% $ 17,699 $ 17,699 $ 17,699 0001-26-263 IT MailRoom & Duplication 1.00 0.648% $ 7,080 $ 7,080 $ 7,080 0001-10-101 DIVISION OF THE MAYOR 4.00 2.591% $ 28,319 $ 28,319 $ 242 $ 28,561 0001-10-105 CITY COUNCIL/CITY COUNCIL 8.00 5.181% $ 56,638 $ 56,638 $ 484 $ 57,122 0001-16-163 PLANNING&BLDGING SVCS/BUILDING 5.50 3.562% $ 38,939 $ 38,939 $ 333 $ 39,271 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN 15.00 9.715% $ 106,196 $ 106,196 $ 907 $ 107,104 0001-24-243 LIBRARY & CULT SVCS/LEAP 7.00 4.534% $ 49,558 $ 49,558 $ 423 $ 49,982 0001-36-364 ECONOMIC DEVMT/PUBLIC ART 1.00 0.648% $ 7,080 $ 7,080 $ 60 $ 7,140 0001-40-401 COMMUNITY CRISIS RESP PRGM 2.00 1.295% $ 14,160 $ 14,160 $ 121 $ 14,280 1003-0-0 TRANSPORTATION OPERATION 3.00 1.943% $ 21,239 $ 21,239 $ 181 $ 21,421 1018-0-0 RENT CONTROL 13.00 8.420% $ 92,037 $ 92,037 $ 786 $ 92,823 1050-0-0 CR-PLANNING & BUILDING 24.87 16.107% $ 176,074 $ 176,074 $ 1,504 $ 177,578 1055-0-0 ENCROACHMENT SVCS 3.25 2.105% $ 23,009 $ 23,009 $ 197 $ 23,206 4501-0-0 RHA-CENTRAL OFFICE COST CNTR 3.00 1.943% $ 21,239 $ 21,239 $ 181 $ 21,421 0-0-0 OTHER 2.28 1.478% $ 16,155 $ 16,155 $ 138 $ 16,293 Total 154.40 100.000% $ 1,093,127 $ - $ 1,093,127 $ 5,559 $ 1,098,686 .

Allocation Basis: Civic Center Plaza FTE
.

Source of Allocation: Staffing Report Staffing Report
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 244
MATRIX CONSULTING GROUP | 214

ALLOCATION SUMMARY
0001-13-131 City Manager Administration $ 49,722 $ 585,020 $ 21,239 $ 655,980 0001-14-141 City Clerk $ 66,295 $ - $ 28,319 $ 94,615
0001-15-151 City Attorney $ 99,443 $ 622,106 $ 42,479 $ 764,027 0001-17-171 Finance Administration $ 99,443 $ 1,128,990 $ 42,479 $ 1,270,912 0001-17-172 General Accounting $ 91,156 $ - $ 38,939 $ 130,095 0001-17-173 Budget $ 41,435 $ - $ 17,699 $ 59,134
0001-17-174 Payroll $ 49,722 $ - $ 21,239 $ 70,961
0001-17-175 Treasury $ 33,148 $ - $ 14,160 $ 47,307
0001-17-176 Accounts Payable $ 49,722 $ - $ 21,239 $ 70,961 0001-17-177 Revenue Collection $ 124,304 $ - $ 53,098 $ 177,402 0001-17-178 Purchasing $ 33,148 $ - $ 14,160 $ 47,307
0001-18-181 Human Resources $ 182,313 $ 643,522 $ 77,877 $ 903,712 0001-23-232 Facility Maintenance $ 461,582 $ 4,910 $ - $ 466,492 0001-23-235 Equipment Maintenance $ 149,165 $ - $ - $ 149,165 0001-26-261 IT Administration $ 58,009 $ 578,970 $ 24,779 $ 661,757 0001-26-262 IT Telecommunications $ 41,435 $ - $ 17,699 $ 59,134 0001-26-263 IT MailRoom & Duplication $ 16,574 $ - $ 7,080 $ 23,654 0001-10-101 DIVISION OF THE MAYOR $ 66,708 $ - $ 28,561 $ 95,269 0001-10-105 CITY COUNCIL/CITY COUNCIL $ 133,416 $ 698,745 $ 57,122 $ 889,283 0001-12-121 COMMISSIONS/POLICE $ - $ 62,309 $ - $ 62,309 0001-16-163 PLANNING&BLDGING SVCS/BUILDING $ 91,723 $ - $ 39,271 $ 130,995 0001-19-191 POLICE/ADMINISTRATION $ 2,584,932 $ - $ - $ 2,584,932 0001-19-193 POLICE/CRIME PREVENTION $ 16,677 $ - $ - $ 16,676.98 0001-19-197 POLICE/COMMUNICATIONS $ 266,832 $ - $ - $ 266,832 0001-19-199 POLICE/PARKING ENFORCEMENT $ 100,062 $ - $ - $ 100,062 0001-20-201 FIRE/ADMINISTRATION $ 73,379 $ - $ - $ 73,378.70 0001-20-202 FIRE/SUPPRESSION $ 1,334,158 $ 467,491 $ - $ 1,801,650 0001-20-203 FIRE/PREVENTION $ 83,385 $ - $ - $ 83,385
0001-91-907/908 Non-Departmental Total
Compensated
Leave & Retiree
Benefits
Civic Center Rent
Allocation
Civic Center Plaza
Security Allocation
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 245
MATRIX CONSULTING GROUP | 215

ALLOCATION SUMMARY
0001-91-907/908 Non-Departmental Total
Compensated
Leave & Retiree
Benefits
Civic Center Rent
Allocation
Civic Center Plaza
Security Allocation
0001-20-205 FIRE/TRAINING $ 16,677 $ - $ - $ 16,677
0001-20-206 FIRE/OFF OF EMERGENCY SERVICES $ 16,677 $ - $ - $ 16,677 0001-21-211 OFFICE OF N-HOOD SFTY/ADMIN $ 250,155 $ 226,981 $ 107,104 $ 584,239 0001-23-231 INFR&MAINT/ADMINISTRATION $ 252,656 $ 20,473 $ - $ 273,129 0001-23-233 INFR&MAINT/PRKS & LNDSKPING $ 437,771 $ - $ - $ 437,771 0001-23-234 INFR&MAINT/STREETS $ 350,217 $ - $ - $ 350,217 0001-23-237 INFR&MAINT/ABATEMENT SERVICES $ 250,155 $ - $ - $ 250,155 0001-24-241 LIBRARY&CULTURAL SVCS/ADMIN $ 428,098 $ - $ - $ 428,098 0001-24-243 LIBRARY & CULT SVCS/LEAP $ 116,739 $ 272,555 $ 49,982 $ 439,275 0001-25-251 RECREATION SVCS/ADMINISTRATION $ 223,472 $ - $ - $ 223,472 0001-25-253 RECREATION SVCS/C&N-HOOD CTRS $ 66,708 $ - $ - $ 66,708 0001-25-254 RECREATION SVCS/SP PRGRMS $ 50,031 $ - $ - $ 50,031 0001-36-361 ECONOMIC DEVMT/ADMINISTRATION $ 73,379 $ - $ - $ 73,379 0001-36-362 ECONOMIC DEVMT/SPECIAL PROJECT $ 33,354 $ - $ - $ 33,354 0001-36-364 ECONOMIC DEVMT/PUBLIC ART $ 16,677 $ 71,210 $ 7,140 $ 95,027 0001-36-369 ECONOMIC DEVMT/PROP-ASSET MGMT $ 16,677 $ - $ - $ 16,677 0001-37-371 INTERNAL SERVCS/ADMINISTRATION $ 33,354 $ - $ - $ 33,354 0001-40-401 COMMUNITY CRISIS RESP PRGM $ 33,354 $ - $ 14,280 $ 47,634 1003-0-0 TRANSPORTATION OPERATION $ - $ - $ 21,421 $ 21,421 1018-0-0 RENT CONTROL $ - $ - $ 92,823 $ 92,823
1050-0-0 CR-PLANNING & BUILDING $ - $ - $ 177,578 $ 177,578 1055-0-0 ENCROACHMENT SVCS $ - $ - $ 23,206 $ 23,206
4501-0-0 RHA-CENTRAL OFFICE COST CNTR $ - $ - $ 21,421 $ 21,421 0-0-0 OTHER $ - $ - $ 16,293 $ 16,293
Total $ 9,064,034 $ 5,383,280 $ 1,098,686 $15,546,000
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 246
MATRIX CONSULTING GROUP | 216

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Richmond City CouncilJune 16, 2026

Richmond City Council
June 16, 2026