Budget Process: Labor Cost Distribution

Navigate the links to the Budget Process pages below to become familiar with the various aspects of campus budgeting at SF State.

Labor Cost Distribution

Labor Cost Distribution (commonly called LCD) is the functionality in the Human Resources Management System (HRMS) which distributes salary and benefit costs to the proper funding source in the Common Financial System (CFS).


In the Human Resources Management System (officially called HCM or Human Capital Management), organizational entities on campus are identified by Department ID rather than Agency and Reporting Unit. As part of this, all employees are paid out of one payroll agency, which is General Fund Agency 255 at SFSU.

The LCD functionality, which is maintained by the Budget Administration & Operations office, is achieved in HCM through the use of a department budget table and account codes in the LCD module, along with some additional distribution logic, engineer the process. The labor distribution results from this LCD process are then exported into CFS as summary line item expenditures.

The benefits of Labor Cost Distribution are that most employees who are funded from different sources receive one paycheck, more detailed reporting can be obtained, labor expenses can be distributed by a group of employees and there is greater integration with CFS. In addition, unlike the previous legacy systems, employee salary and benefit detail is available to campus users from HCM and LCD.

Since the requirements for protecting confidential employee data are increasingly in the limelight due to California government code and other regulations, it is extremely important that a campus department or division carefully determines who will be able to see confidential employee data. It is recommended that no more than one or two people in an area are authorized to have confidential employee data access. To be authorized to have access to LCD data, you will need to complete and submit a HRMS Access Request Form. Visit the SF State Human Resources Information Systems page at https://hr.sfsu.edu/human-resources-information-systems-hris for the link to the online form.

Once authorized, LCD users may obtain instructions on running and viewing LCD reports as follows:

Labor Cost Distribution Change Requests



Friday, June 7th, 2024 is the deadline to submit Labor Cost Distribution change requests (LCDs) for Fiscal Year 2023-24.

As of May 2, 2022, we have updated the Labor Cost Distribution Change Requests forms within DocuSign*. Here are links to the two templates:


  • Login to Docusign;
  • tap TEMPLATES;
  • in the left sidebar, under SHARED FOLDERS, select the Budget Administration and Operations folder; 
  • select either the Labor Cost Distribution Change Request or the Labor Cost Distribution Change Request (ORSP only) form.
Screen shot of DocuSign Budget Adminstration and Operations Template page with the Labor Cost Distribution forms highlighted

* -- All individuals including approvers and department contacts will need to have a DocuSign account for this process. If you do not have a DocuSign account, please go to DocuSign and setup your account. Visit the SF State DocuSign page for instructions for creating your DocuSign account in PDF format.


Questions on Labor Cost Distribution should be directed to Tiffany Cheng at tifcheng@sfsu.edu (link sends email)




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