Attachment 2 - FY25 Richmond OMB Final Report.pdf — Richmond City Council, June 16, 2026

RICHMOND , C A

OMB COMPLIANT COST ALLOCATION PLAN
MARCH 20 26
FY24-25 AUDITED ACTUAL

EXPENDITURES

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
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
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
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
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
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 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 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 non- general 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 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 MATRIX CONSULTING GROUP | 4
Indir
ect 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 ba se 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 c osts 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 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 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 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 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 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 MATRIX CONSULTING GROUP | 10
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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 MATRIX CONSULTING GROUP | 13

MANAGER/SPECIAL

PROJECTS
0001-25-255

TRANSPORTATION

OPERATION
0001-16-161 GF-

PLN/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 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 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 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 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 MATRIX CONSULTING GROUP | 18

OF N-HOOD

SFTY/ADMIN
0001-21-212 OFF OF N-

HOOD 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 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 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 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 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 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 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 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 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 MATRIX CONSULTING GROUP | 27

CONTROL
1019-0-0 ROAD

MAINT & REHAB

ACCT (RMRA)
1050-0-0 CR-

PLANNING &

BUILDING
1051-0-0 CR-

ENGINEERING
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 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 MATRIX CONSULTING GROUP | 29

NEIGHBORHOOD

STAB(CITY)
1208-0-0 COR-

SUCCESSOR 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 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 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 MATRIX CONSULTING GROUP | 32

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
2001-0-0 GENERAL
CAPITAL FUND 2002-0-0 MEASURE J
2110-0-0 IMPACT FEE -
PARKS
-$ -$ -$
846$ 632$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
2,144$ 22,573$ -$
1,179$ 881$ -$
-$ -$ -$
-$ 38,885$ -$
8,999$ 3,570$ -$
-$ 512$ 469$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
13,168$ 67,054$ 469$
13,168$ 67,054$ 469$
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 33

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 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 MATRIX CONSULTING GROUP | 35

CABLE TELEVIS
4201-0-0 RHA-

CAPITAL FUND
4404-0-0 RHA-

NEVIN PLAZA
4405-0-0 RHA-

NYSTROM

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 MATRIX CONSULTING GROUP | 36

CENTRAL OFFICE

COST CNTR
4502-0-0 RHA-

HOUSING

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 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 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 SA-

PROPERTY

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 MATRIX CONSULTING GROUP | 39

ADMINISTRATION
6103-0-0 SA-

CAPITAL

PROJECT FUNDS
6403-0-0 SA-

DS LOANS

PAYABLE
6404-0-0 SA-DS
2021A NON-

TAXABLE 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 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 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 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 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 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 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 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 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/G RANT 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 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 - G RANTS
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 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 PENSIO N FUND
6051 - - POLICE & FIRE PENSION
6052 - - GARFIELD PENSIO N 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 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 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 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 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 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 MATRIX CONSULTING GROUP | 55
-- Fixed Assets
Distribution Percentage 0.00% 0.00%
Personnel
Subtotal Personnel Cost -$ -$ -$
Operatin g Services & Su pplies
Subtotal Operating Cost -$ -$ -$
FUNCTIONAL EXPENDITURES -$ -$ -$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ -$ Cost Adjustments
Bldg Depreciation 1,566,325$ P 1,566,325$
Equip ment Dep reciation 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 DepreciationExpense ($)Expense Type FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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 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$ Total-- Fixed Assets Building Depreciation Equipment Depreciation FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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 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 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$ Operatin g Services & Su pplies
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 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 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 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 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 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 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 TotalManagement Support Administrative Support FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 69

ALLOCATION SUMMARY
0001-13-131 City Manager Administration TotalManagement Support Administrative Support 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 MATRIX CONSULTING GROUP | 70

ALLOCATION SUMMARY
0001-13-131 City Manager Administration TotalManagement Support Administrative Support 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 MATRIX CONSULTING GROUP | 71

ALLOCATION SUMMARY
0001-13-131 City Manager Administration TotalManagement Support Administrative Support 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 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 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 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 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$ Operatin g Services & Su pplies
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 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 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 TotalCouncil Support
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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 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 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$ -$ Operatin g Services & Su pplies
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 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 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 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 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 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 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 MATRIX CONSULTING GROUP | 88

Finance Administration
Finance Administration
# of FTE Per Finance Division
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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$
Operatin g Services & Su pplies
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 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 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 TotalFinance Administration FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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 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 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$ Operatin g Services & Su pplies
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. SupportExpense Type Expense ($)
S
p
re

EXPENSE DETAIL
Accounting - Exp. Support
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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 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 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 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 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 TotalAccounting - Exp. Support Accounting - Rev. Support FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 103

ALLOCATION SUMMARY
0001-17-172 General Accounting TotalAccounting - Exp. Support Accounting - Rev. Support 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 MATRIX CONSULTING GROUP | 104

ALLOCATION SUMMARY
0001-17-172 General Accounting TotalAccounting - Exp. Support Accounting - Rev. Support 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 MATRIX CONSULTING GROUP | 105

ALLOCATION SUMMARY
0001-17-172 General Accounting TotalAccounting - Exp. Support Accounting - Rev. Support 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 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 MATRIX CONSULTING GROUP | 107

Budget
Budget Oversight &
Management
Expenditures per Fund / Dept
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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$
Operatin g Services & Su pplies
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 & ManagementExpense Type Expense ($) FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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 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 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$ Total0001-17-173 Budget Budget Oversight & Management
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 114

ALLOCATION SUMMARY
Total0001-17-173 Budget Budget Oversight & Management
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 MATRIX CONSULTING GROUP | 115

ALLOCATION SUMMARY
Total0001-17-173 Budget Budget Oversight & Management
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 MATRIX CONSULTING GROUP | 116

ALLOCATION SUMMARY
Total0001-17-173 Budget Budget Oversight & Management
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 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 MATRIX CONSULTING GROUP | 118

Payroll
Payroll Processing
Total Employee Count per
Dept
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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$
Operatin g Services & Su pplies
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
ProcessingExpense Type Expense ($)
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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 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$
Total0001-17-174 Payroll Payroll Processing
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 124

ALLOCATION SUMMARY
Total0001-17-174 Payroll Payroll Processing
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 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 MATRIX CONSULTING GROUP | 126

Treasury
Treasury Management
Revenue per Fund/Dept
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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$
Operatin g Services & Su pplies
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 ManagementExpense Type Expense ($)
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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 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$ Total0001-17-175 Treasury Treasury Management
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 132

ALLOCATION SUMMARY
Total0001-17-175 Treasury Treasury Management
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 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 MATRIX CONSULTING GROUP | 134

Accounts Payable
Accounts Payable Support
# of AP Invoices per Fund /
Dept
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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$
Operatin g Services & Su pplies
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 SupportExpense Type Expense ($)
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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 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 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$ Total0001-17-176 Accounts Payable Accounts Payable Support FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 141

ALLOCATION SUMMARY
Total0001-17-176 Accounts Payable Accounts Payable Support 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 MATRIX CONSULTING GROUP | 142

ALLOCATION SUMMARY
Total0001-17-176 Accounts Payable Accounts Payable Support 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 MATRIX CONSULTING GROUP | 143

ALLOCATION SUMMARY
Total0001-17-176 Accounts Payable Accounts Payable Support 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 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 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 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 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$ Operatin g Services & Su pplies
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 SupportExpense Type $ FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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 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 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$ Total0001-17-177 Revenue Collection Revenue Oversight Cashiering Support FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 152

ALLOCATION SUMMARY
Total0001-17-177 Revenue Collection Revenue Oversight Cashiering Support 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 MATRIX CONSULTING GROUP | 153

ALLOCATION SUMMARY
Total0001-17-177 Revenue Collection Revenue Oversight Cashiering Support 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 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 MATRIX CONSULTING GROUP | 155

Purchasing
Procurement & Contracting
Support
# of POs per Fund / Dept.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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$
Operatin g Services & Su pplies
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 SupportExpense Type $
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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$
Total0001-17-178 Purchasing Procurement & Contracting Support FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 employee- centered 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 MATRIX CONSULTING GROUP | 161

Human Resources
Employee Support
Total Employee Count per Dept
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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$
Operatin g Services & Su pplies
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 SupportExpense Type $
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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 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$
Total0001-18-181 Human Resources Employee Support
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 167

ALLOCATION SUMMARY
Total0001-18-181 Human Resources Employee Support
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 MATRIX CONSULTING GROUP | 168

ALLOCATION SUMMARY
Total0001-18-181 Human Resources Employee Support
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 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 City- owned 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 department s.

FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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 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$ Operatin g Services & Su pplies
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$ Equip ment 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 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 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$
Total0001-23-232 Facility Maintenance
Citywide Facility Maint.

And Custodial Services
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 MATRIX CONSULTING GROUP | 176

Equipment Maintenance
Fleet Maintenance
# of Vehicles per Fund / Dept
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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$
Operatin g Services & Su pplies
Professional Services 70,669$ S 70,669$
Services & Supplies 1,259,309$ S 1,259,309$
Equip ment 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 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 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$
Total0001-23-235 Equipment Maintenance Fleet Maintenance FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 181

ALLOCATION SUMMARY
Total0001-23-235 Equipment Maintenance Fleet Maintenance 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 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.

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.

5 Desktops, laptops, and iPads.

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

IT Administration
IT Support
# of IT Units per Fund / Dept
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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$
Operatin g Services & Su pplies
Professional Services 1,077,307$ S 1,077,307$
Services & Supplies 72,375$ S 72,375$
Equip ment 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 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 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 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 TotalIT Support
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 189

ALLOCATION SUMMARY
0001-26-261 IT Administration TotalIT Support
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 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 MATRIX CONSULTING GROUP | 191

IT Telecommunications
Telecommunications Support
FTE per Fund / Dept
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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$
Operatin g Services & Su pplies
Professional Services 17,750$ S 17,750$
Legal Services 8,036$ S 8,036$
Utilities 606,192$ S 606,192$
Equip ment 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 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 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 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 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 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 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 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 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 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$
Operatin g Services & Su pplies
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 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 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 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 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 non- departmental 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 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 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 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$ -$ -$ -$ -$ Operatin g Services & Su pplies
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
Allocation Expense Type $
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 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 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 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 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 ReportStaffing Report
FISCAL YEAR 2024 / 2025 OMB COMPLIANT COST ALLOCATION PLAN 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 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 MATRIX CONSULTING GROUP | 216

Richmond City CouncilJune 16, 2026

Richmond City Council
June 16, 2026