Cornell refers to the process of charging employee salaries and wages to department accounts as "labor distribution." The Account Distribution and Adjustment (ADAF) form identifies the accounts to be charged for an employee's current, future, or retroactive effort within the stated position.
The following university policies provide more information and guidance for individuals involved in the labor distribution process:
Note: Special requirements apply to retroactive labor distribution adjustments older than 90 days that are also charged to sponsored awards. Payroll submits these requests to Sponsored Financial Services for approval before entering the adjustments into the payroll system.
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