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Account Distribution and Adjustment Form
Cornell refers to the process of charging employee salaries and wages to department accounts as "labor distribution." The "Account Distribution and Adjustment Form" (ADAF) identifies the accounts to be charged for an employee's effort in a particular position prospectively or retroactively.
The following university policies provide further information and guidance for individuals involved in the labor distribution process.
 3.11, Effort Planning and Confirmation
3.20, Cost Transfers on Sponsored Projects
 Account Distribution and Adjustment Form
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Note: Special requirements apply to retroactive labor distribution adjustments greater than 90 days old that are also charged to sponsored awards. The Payroll Office submits these requests to Sponsored Funds Accounting for approval before entering the adjustments into the payroll system.
