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STATE OF TENNESSEE REVIEW OF COMPENSATION AVAILABLE TO COUNTY FEE OFFICIALS SEPTEMBER 2012

REVIEW OF COMPENSATION AVAILABLE TO COUNTY FEE …comptroller.tn.gov/repository/CA/2012/spCommFeeSep2012.pdf · Review of Compensation Available to County Fee ... Special commissioner

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STATE OF TENNESSEE

REVIEW OF COMPENSATION AVAILABLE TO

COUNTY FEE OFFICIALS

SEPTEMBER 2012

REVIEW OF COMPENSATION AVAILABLE TO

COUNTY FEE OFFICIALS

COMPTROLLER OF THE TREASURY JUSTIN P. WILSON

DIVISION OF LOCAL GOVERNMENT AUDIT JIM ARNETTE

Director

This report is available at www.comptroller.tn.gov

REVIEW OF COMPENSATION AVAILABLE TO

COUNTY FEE OFFICIALS TABLE OF CONTENTS

Transmittal Letter 4 Review Highlights 5 – 6 Review of Compensation Available to County Fee Officials 7 – 12 Exhibit A – Summary of Special Commissioner Fees 13

3

STATE OF TENNESSEE

COMPTROLLER OF THE TREASURY DEPARTMENT OF AUDIT

DIVISION OF LOCAL GOVERNMENT AUDIT SUITE 1500

JAMES K. POLK STATE OFFICE BUILDING NASHVILLE, TENNESSEE 37243-1402

PHONE (615) 401-7841

September 10, 2012 To Members of the General Assembly of the State of Tennessee, and The Honorable Bill Haslam, Governor of the State of Tennessee Ladies and Gentlemen: Transmitted herewith is our review of compensation available to county fee officials. Our review focused on payments received by officials for services performed as a special commissioner. The results of our review are presented in this report. Very truly yours,

Justin P. Wilson Comptroller of the Treasury

4

Review Highlights

Review of Compensation Available to County Fee Officials

September 2012

Scope

We reviewed various statutes and Attorney General Opinions related to county fee officials’ compensation. Our review focused on payments received by the officials for services performed as a special commissioner. We compiled a spreadsheet that provides a summary by county of special commissioner fees that have been paid to county officials from fiscal years ended June 30, 2007 through June 30, 2011.

Results Based on our review of county fee officials’ compensation and the awarding of special commissioner fees to fee officials by Chancellors of Chancery Court, we have made the following observations:

Two methods currently exist to account for fees and commissions collected by fee officials. The “fee system” method requires an official to pay for the monthly operating expenses of their office, including salaries of deputies and assistants as well as the salary of the official, from fees and charges collected by the office. Fees in excess of the office’s operating expenses must be remitted to the county trustee on a quarterly basis. Officials are authorized to retain fees, commissions, and charges in an amount equal to three times the official’s monthly statutory salary and the monthly salaries of the office’s deputies and assistants. The “budget” or “salary system” method requires an official to turn over all of their fees and commissions to the county trustee on a monthly basis and the operating expenses of the office are paid from the county general fund through the county budgetary process.

Compensation for most county officials is governed by Section 8-24-

102, Tennessee Code Annotated, which establishes the minimum compensation by population class. The amount of salary does not vary with the amount of fees or commissions collected by the office. Also, the salary does not vary whether the official is paid from the office’s fee account or from the county general fund.

5

Special commissioners are appointed by Chancellors of the Chancery Courts of each judicial district in Tennessee. There are no requirements to be a special commissioner. Anyone can be appointed a special commissioner. They are typically selected to oversee the sale of land due to the closing of an estate.

The compensation or fee for serving as a special commissioner is

determined by the Chancellor and is typically a percentage of the estate sale or a fixed amount.

County fee officials receive compensation as court-appointed special

commissioners in addition to their statutorily authorized salary.

Special commissioner fees paid to county officials from fiscal years ended June 30, 2007 through June 30, 2011 totaled $3,434,219.

Officials often perform their duties as special commissioners during

normal county work hours, in the official’s office, using office deputies and assistants to perform much of the work.

Allowing officials to receive special commissioner fees creates

compensation inequities among county officials.

Special commissioner fees retained by county officials are not subject to oversight, control, and appropriation by the county legislative body.

6

REVIEW OF COMPENSATION AVAILABLE TO COUNTY FEE OFFICIALS

Comptroller of the Treasury

Division of Local Government Audit September 2012

WHO ARE CONSIDERED TO BE THE “FEE OFFICIALS” OF THE COUNTY? The sheriff, trustee, county clerk, register of deeds, and court clerks are considered to be the “fee officials” of a county. These officials receive fees from the public for services they perform. WHAT DO FEE OFFICIALS DO WITH FEES AND COMMISSIONS COLLECTED IN THEIR OFFICES? There are two methods of accounting for the fees and commissions received by the fee officials:

Fee System - This is the oldest method of accounting for fees and commissions. Under this system, at the end of each month, each fee official pays the expenses of the office from the fees, commissions, or emoluments collected by the office. These expenses include the salaries of the deputies and assistants as well as the official’s salary (Section 8-22-108(a)(1)(A), Tennessee Code Annotated (TCA)). On a quarterly basis, each fee official must remit to the county trustee all of the fees and charges collected by the official in excess of the expenses of the office. The official is authorized to maintain a reserve in an amount equal to three times the monthly salaries of the official, deputies, and assistants (Section 8-22-104(a)(2), TCA). If the fees are insufficient to pay the regular expenses of the office, including the statutory salary of the official and the salaries of deputies and assistants, the deficit is to be paid out of county general funds (Section 8-24-107, TCA). Excess fees are placed in the county general fund as a source of county revenue. Budget or Salary System - Under this method, the official pays to the trustee all of the fees, commissions, and charges collected by the office on a monthly basis. The county commission must, in return, budget for expenses, authorizing the trustee to pay the official’s salary, salaries of deputies and assistants, and authorized expenses of the office. These salaries and other proper costs of the office are included

7

in the county’s budget and must be paid even if the fees are insufficient to cover them. (Sections 8-22-101, 8-22-104(a)(3), and 8-24-107, TCA)

HOW IS THE SALARY OF FEE OFFICIALS AND THEIR EMPLOYEES DETERMINED? Compensation for most county officials is governed by Section 8-24-102, TCA, which establishes the minimum compensation by population class for assessors of property, county clerks, clerks of court, trustees, registers of deeds, county mayors, sheriffs, and highway officials. The county legislative body may set the salaries of general officers above the minimum amounts so long as all general officers are still paid the same salary with the exception of certain education incentive payments for which some officials may be eligible such as the certified public administrator. Clerks of court who serve more than one court, may, at the discretion of the county legislative body, be paid additional compensation totaling ten percent of the clerk’s base compensation. Clerk and masters are eligible to receive an additional ten percent in compensation if the clerk serves as clerk of a court that exercises probate jurisdiction. Increases paid to court clerks under this provision will result in an increase in the minimum salary for the sheriff, highway superintendent, and county mayor. The maximum amount that may be expended for salaries of employees of county offices is generally established in the annual budget adopted by the county legislative body. The discretion to set individual compensation within the office depends on the laws pertaining to the particular county office. The number and compensation of deputies and assistants for fee officials may be determined either by a letter of agreement or by a court order under Section 8-20-101, TCA. If the fee official agrees with the amount budgeted by the county legislative body for deputies and assistants for his or her office, or if the fee official pays salaries directly from their fee account under the “fee system,” the official and the county mayor may enter into a letter of agreement. The county legislative body is prohibited from reducing the amount budgeted for sheriff’s department employees below current levels without the consent of the sheriff, but this prohibition does not apply to other offices. Any fee official who does not agree with the budgeted amount must obtain a court order for additional funding by filing a lawsuit. Court orders for deputies and assistants are obtained by filing a petition with the appropriate court setting out the necessity for deputies and assistants, the number required, and the salary that should be paid to each. The county mayor is named as the defendant in the petition. The county mayor is required to file an answer within five days after service of the petition, either agreeing with or denying the matters stated in the petition. The court will

8

then hold a hearing and issue an order determining the appropriate number and compensation of deputies and assistants. The county legislative body cannot refuse to fund the salaries ordered by the court. The number and/or compensation of deputies and assistants can be decreased at any time by the official without the necessity of filing a petition. The county mayor may request that the court decrease the number and/or compensation of deputies and assistants. Either party may appeal the court’s decision. The costs of all cases are paid out of fees collected by the respective offices. Much of the previous narrative and technical information was obtained from documents created by the County Technical Assistance Service. There website is http://www.ctas.tennessee.edu/public/web/ctas.nsf/FrontPage?readform Statutes do not allow for fee officials to retain or receive from the county any portion of the fees and commissions collected in their offices to supplement salary compensation rates for themselves or their deputies and assistants in addition to those already set by statute, the county legislative body, letter of agreement, or court order. Furthermore, the amount of salary due a fee official does not vary with the amount of fees or commissions collected by the office regardless of whether the salary of the official is paid from the office’s fee account or from the county general fund. SPECIAL COMMISSIONER FEES Special commissioners are typically appointed by Chancellors of the Chancery Courts of each judicial district in Tennessee. Special commissioners do not have to be a county official such as a clerk and master or circuit court clerk. They can be anyone selected by the Chancellor. Special commissioners are often appointed to oversee the sale of land due to the closing of an estate (Section 8-21-801, TCA). The special commissioners typically handle the funds and paperwork associated with these transactions as well as the distribution of all funds. The compensation or fee for serving as a special commissioner is determined strictly by the Chancellor and is typically either a percentage of the estate sale or a fixed amount. The special commissioner fees flow through and are distributed by the court. Fee officials of the county may receive compensation as court-appointed special commissioners in addition to their regular salary (Sections 8-22-101 and 8-22-103, TCA). Fees paid to county officials serving as special commissioners are not used to pay the expenses of the office nor are they turned over to the county general fund as a fee of the county. These fees are

9

sometimes substantial and are retained by the officials in addition to their regular salary. Opinion No. 89-13, issued by the Tennessee Attorney General’s Office (AG) in February 1989, answered the question, “May clerks of the courts receive compensation as court-appointed special commissioners, receivers or trustees in addition to their salary as fixed by statute?” The AG responded in the affirmative citing Sections 8-22-101 and 8-22-103, TCA. In 1955, statutes had been amended to allow clerks to retain any payments received for services as a special commissioner in order to provide an additional means of compensation for clerks in addition to their regular salaries. However, Opinion No. U88-121, issued by the AG in November 1988, stated that fees obtained by clerks from conducting judicial sales of property in the normal course of their duties must be deposited into the clerk’s fee account. The conducting of such sales is generally a regular part of a clerk and master’s duties. SUMMARY OF SPECIAL COMMISSIONER FEES Attachment A is a spreadsheet that provides a summary by county of special commissioner fees that have been paid to county officials from fiscal years ended June 30, 2007 through 2011. Based on numbers from the annual audit reports for the 95 counties in Tennessee, during this five-year period, $3,434,219 was paid to county officials as special commissioner fees. Clerk and masters received the majority of those fees. Special commissioner fees vary greatly from year to year and county to county. In several counties, no special commissioner fees were reported. In some instances, there were no sales large enough to require the additional work necessary to justify the appointment of a special commissioner. Some Chancellors will appoint a county official to serve as special commissioner to only handle smaller sales of land and estates but provide no special commissioner fees. Outside parties, such as attorneys, real estate companies, and auction companies, are often appointed to handle these types of transactions. The proceeds from the sales, minus the expenses incurred by the outside parties, flow through the court to the litigants. PROBLEMS WITH FEE OFFICIALS RECEIVING SPECIAL COMMISSIONER FEES IN ADDITION TO THEIR STATUTORILY AUTHORIZED SALARY County officials often perform their duties as special commissioners during normal county work hours, in the official’s office, using office deputies and assistants to perform much of the work.

10

Allowing county officials to receive special commissioner fees in addition to their regular salary creates compensation inequities among county officials. All general officers of the county shall be paid the same salary with the exception of any education incentive payments (Section 8-24-102(h), TCA). Special commissioner fees retained by county officials for services performed as a special commissioner that mirror the official services, acts, and duties of the official’s office are not subject to oversight, control, and appropriation by the county legislative body. RECOMMENDATIONS While county officials may be selected by Chancellors to serve as a special commissioner and to receive additional compensation for special services performed as a special commissioner, the Chancellor and the official should provide evidence that the services to be performed are indeed “special” and impose an additional burden on the official above and beyond the responsibilities and duties the official possesses by virtue of his or her office. Otherwise, the official would not be entitled to additional compensation. According to the AG in Opinion No. 89-13, it would be a highly unusual circumstance for the services to be so extraordinary that the appointment as special commissioner would be justified for a clerk of court who already occupies a full-time job entailing the same type of services. Legislative Options for Consideration As requested, we have attempted to provide some potential options regarding special commissioner fees that would require action by the General Assembly:

1. As a policy matter, the state legislature should determine if the practice of allowing special commissioner fees to be retained by county officials, in light of salary inequities among officials caused by the awarding of such fees, should be continued.

2. For fee officials still operating under the fee system method, the state

legislature could require all fees and commissions, including special commissioner fees, be retained by the fee office until all expenses of the office have been paid. All excess fees and commissions, including special commissioner fees, would be turned over to the county general fund for use as the county deems appropriate. This would require amendments to Sections 8-22-103 and 8-22-104(a)(1), TCA.

3. For the fee offices operating under the budget or salary system

method, the state legislature could require the officials to turn over all fees and commissions, including special commissioner fees, to the

11

county general fund on a monthly basis. We would recommend that this method of handling fees and commissions be made mandatory for all fee offices. These changes would require amendments to Section 8-22-101, TCA.

4. In-lieu-of allowing Chancellors to set the fee an official receives as

compensation for performing the services of a special commissioner, the state legislature could set a standard or maximum special commissioner fee. This would require an amendment to Title 8, Chapter 21, TCA, which deals with special commissioners.

5. The state legislature could propose legislation that would prevent

Chancellors from selecting county officials to serve as special commissioners. This would require an amendment to Title 8, Chapter 21, TCA.

12

Su

mm

ary

of S

pecia

l Co

mm

ission

er Fees a

nd

Officia

l Sa

laries

AP

PE

ND

IX A

Co

llected in

the O

ffices of C

lerk a

nd

Ma

ster, Circu

it Co

urt C

lerk, a

nd

Co

un

ty C

lerk (2)

Fo

r Fisca

l Yea

rs En

ded

Ju

ne 30, 2007 th

rou

gh

Ju

ne 30, 2011

Circu

itC

lerkC

ircuit

Clerk

Circu

itC

lerkC

ircuit

Clerk

Circu

itC

lerkC

ou

rt or

an

dC

ou

rta

nd

Co

urt

an

dC

ou

rta

nd

Co

urt

an

dC

ou

nty

Co

un

tyM

aster

Clerk

Ma

sterC

lerkM

aster

Clerk

Ma

sterC

lerkM

aster

Clerk

An

derso

n S

alary$

72,214$

72,214$

72,214$

72,214$

72,214$

72,214$

68,847$

68,847$

65,569$

65,569 S

pecial Com

mission

er Fees

20,9400

18,5250

13,4900

20,6000

16,1820

Total C

ompen

sation93,154

72,21490,739

72,21485,704

72,21489,447

68,84781,751

65,569B

edfo

rd S

alary70,349

84,94570,349

84,94570,349

84,94567,069

81,66563,876

77,472 S

pecial Com

mission

er Fees

00

00

00

15,97031,313

00

Total C

ompen

sation70,349

84,94570,349

84,94570,349

84,94583,039

112,97863,876

77,472B

ento

n S

alary57,751

57,75157,751

57,75157,751

57,75154,872

54,87252,069

52,069 S

pecial Com

mission

er Fees

8,8290

5,6500

00

00

1,5000

Total C

ompen

sation66,580

57,75163,401

57,75157,751

57,75154,872

54,87253,569

52,069B

ledso

e S

alary57,751

57,75157,751

57,75157,751

57,75154,872

54,87252,069

52,069 S

pecial Com

mission

er Fees

2,2500

00

1,5000

0750

00

Total C

ompen

sation60,001

57,75157,751

57,75159,251

57,75154,872

55,62252,069

52,069B

lou

nt

Salary

73,94473,944

73,94473,944

73,94473,944

70,42270,422

67,06967,069

Special C

omm

issioner F

ees0

00

00

00

00

0 T

otal Com

pensation

73,94473,944

73,94473,944

73,94473,944

70,42270,422

67,06967,069

Bra

dley

Salary

73,01773,017

73,01773,017

73,01773,017

70,13870,138

66,79866,798

Special C

omm

issioner F

ees7,644

00

00

00

00

0 T

otal Com

pensation

80,66173,017

73,01773,017

73,01773,017

70,13870,138

66,79866,798

Ca

mp

bell

Salary

68,63568,635

68,63568,635

68,63568,635

65,60765,607

62,56962,569

Special C

omm

issioner F

ees33,000

027,101

014,300

022,375

017,750

0 T

otal Com

pensation

101,63568,635

95,73668,635

82,93568,635

87,98265,607

80,31962,569

Ca

nn

on

Salary

57,75157,751

57,75157,751

57,75157,751

54,87254,872

52,06952,069

Special C

omm

issioner F

ees0

029,598

06,565

029,450

0674

0 T

otal Com

pensation

57,75157,751

87,34957,751

64,31657,751

84,32254,872

52,74352,069

Ca

rroll

Salary

61,75161,751

61,75161,751

61,75161,751

58,87258,872

56,06956,069

Special C

omm

issioner F

ees18,645

018,890

012,342

029,406

07,952

0 T

otal Com

pensation

80,39661,751

80,64161,751

74,09361,751

88,27858,872

64,02156,069

Ca

rter S

alary69,461

69,46169,461

69,46169,461

69,46166,222

66,22263,069

63,069 S

pecial Com

mission

er Fees

19,1830

12,7840

10,6390

5,7990

31,6760

Total C

ompen

sation88,644

69,46182,245

69,46180,100

69,46172,021

66,22294,745

63,069

FY

2011F

Y 2010

FY

2009F

Y 2008

FY

2007

13

Su

mm

ary

of S

pecia

l Co

mm

ission

er Fees a

nd

Officia

l Sa

laries

AP

PE

ND

IX A

Co

llected in

the O

ffices of C

lerk a

nd

Ma

ster, Circu

it Co

urt C

lerk, a

nd

Co

un

ty C

lerk (2)

Fo

r Fisca

l Yea

rs En

ded

Ju

ne 30, 2007 th

rou

gh

Ju

ne 30, 2011

Circu

itC

lerkC

ircuit

Clerk

Circu

itC

lerkC

ircuit

Clerk

Circu

itC

lerkC

ou

rt or

an

dC

ou

rta

nd

Co

urt

an

dC

ou

rta

nd

Co

urt

an

dC

ou

nty

Co

un

tyM

aster

Clerk

Ma

sterC

lerkM

aster

Clerk

Ma

sterC

lerkM

aster

Clerk

FY

2011F

Y 2010

FY

2009F

Y 2008

FY

2007

Ch

eath

am

Salary

63,95463,954

63,95463,954

63,95463,954

60,89460,894

58,01558,015

Special C

omm

issioner F

ees0

011,000

01,325

04,605

00

0 T

otal Com

pensation

63,95463,954

74,95463,954

65,27963,954

65,49960,894

58,01558,015

Ch

ester S

alary57,751

60,57157,751

60,25157,751

60,75154,871

56,87252,069

54,569 S

pecial Com

mission

er Fees

30,0530

00

00

15,6900

00

Total C

ompen

sation87,804

60,57157,751

60,25157,751

60,75170,561

56,87252,069

54,569C

laib

orn

e S

alary61,751

61,75161,751

61,75161,751

61,75158,872

58,87256,069

56,069 S

pecial Com

mission

er Fees

69,0490

22,1350

24,1910

00

13,9160

Total C

ompen

sation130,800

61,75183,886

61,75185,942

61,75158,872

58,87269,985

56,069C

lay

Salary

52,25152,251

50,74452,251

52,25152,251

49,37249,372

46,65946,859

Special C

omm

issioner F

ees4,104

012,500

08,581

0948

05,000

0 T

otal Com

pensation

56,35552,251

63,24452,251

60,83252,251

50,32049,372

51,65946,859

Co

cke

Salary

64,50564,505

61,75161,751

61,75161,751

58,87258,872

56,06956,069

Special C

omm

issioner F

ees2,250

029,616

06,790

031,405

036,550

0 T

otal Com

pensation

66,75564,505

91,36761,751

68,54161,751

90,27758,872

92,61956,069

Co

ffee S

alary70,838

73,59263,954

66,76463,954

66,72160,972

63,58958,069

62,669 S

pecial Com

mission

er Fees

1,0805,400

00

00

00

00

Total C

ompen

sation71,918

78,99263,954

66,76463,954

66,72160,972

63,58958,069

62,669C

rock

ett S

alary57,751

57,75157,751

57,75157,751

57,75154,872

54,87252,069

52,069 S

pecial Com

mission

er Fees

00

00

00

00

00

Total C

ompen

sation57,751

57,75157,751

57,75157,751

57,75154,872

54,87252,069

52,069C

um

berla

nd

Salary

70,83870,838

63,95463,954

63,95463,954

60,97260,972

58,06958,069

Special C

omm

issioner F

ees0

018,810

012,543

02,780

04,330

0 T

otal Com

pensation

70,83870,838

82,76463,954

76,49763,954

63,75260,972

62,39958,069

Da

vid

son

Salary

114,906114,906

(1)(1)

(1)(1)

(1)(1)

(1)(1)

Special C

omm

issioner F

ees(1)

(1)(1)

(1)(1)

(1)(1)

(1)(1)

(1) T

otal Com

pensation

(1)(1)

(1)(1)

(1)(1)

(1)(1)

(1)(1)

Deca

tur

Salary

52,25152,251

52,25152,251

52,25152,251

49,37249,372

46,56946,569

Special C

omm

issioner F

ees43,290

033,322

018,595

014,790

067,241

0 T

otal Com

pensation

95,54152,251

85,57352,251

70,84652,251

64,16249,372

113,81046,569

14

Su

mm

ary

of S

pecia

l Co

mm

ission

er Fees a

nd

Officia

l Sa

laries

AP

PE

ND

IX A

Co

llected in

the O

ffices of C

lerk a

nd

Ma

ster, Circu

it Co

urt C

lerk, a

nd

Co

un

ty C

lerk (2)

Fo

r Fisca

l Yea

rs En

ded

Ju

ne 30, 2007 th

rou

gh

Ju

ne 30, 2011

Circu

itC

lerkC

ircuit

Clerk

Circu

itC

lerkC

ircuit

Clerk

Circu

itC

lerkC

ou

rt or

an

dC

ou

rta

nd

Co

urt

an

dC

ou

rta

nd

Co

urt

an

dC

ou

nty

Co

un

tyM

aster

Clerk

Ma

sterC

lerkM

aster

Clerk

Ma

sterC

lerkM

aster

Clerk

FY

2011F

Y 2010

FY

2009F

Y 2008

FY

2007

Dek

alb

Salary

57,75157,751

57,75157,751

57,75157,751

54,87254,872

52,06952,069

Special C

omm

issioner F

ees2,510

07,150

013,110

0544

017,340

0 T

otal Com

pensation

60,26157,751

64,90157,751

70,86157,751

55,41654,872

69,40952,069

Dick

son

Salary

69,46169,461

69,46169,461

69,46169,461

66,22266,222

58,06958,069

Special C

omm

issioner F

ees0

00

00

00

00

0 T

otal Com

pensation

69,46169,461

69,46169,461

69,46169,461

66,22266,222

58,06958,069

Dy

er S

alary65,472

65,47260,016

65,47265,472

65,47263,565

63,56561,120

61,120 S

pecial Com

mission

er Fees

00

00

00

00

00

Total C

ompen

sation65,472

65,47260,016

65,47265,472

65,47263,565

63,56561,120

61,120F

ay

ette S

alary67,081

67,08167,081

67,08167,081

67,08158,872

58,87256,069

56,069 S

pecial Com

mission

er Fees

00

5,7550

8,0000

25,2550

00

Total C

ompen

sation67,081

67,08172,836

67,08175,081

67,08184,127

58,87256,069

56,069F

entress

Salary

57,75157,751

57,75157,751

57,75157,751

54,87254,872

52,06952,069

Special C

omm

issioner F

ees20,861

04,574

010,625

01,000

013,920

0 T

otal Com

pensation

78,61257,751

62,32557,751

68,37657,751

55,87254,872

65,98952,069

Fra

nk

lin S

alary63,954

63,95463,954

63,95463,954

63,95460,972

60,97258,069

58,069 S

pecial Com

mission

er Fees

00

00

00

00

00

Total C

ompen

sation63,954

63,95463,954

63,95463,954

63,95460,972

60,97258,069

58,069G

ibso

n S

alary127,908

(3)63,951

127,908(3)

63,954127,908

(3)63,954

121,944(3)

60,972116,138

(3)58,069

Special C

omm

issioner F

ees6,527

014,389

06,630

02,585

08,620

0 T

otal Com

pensation

134,43563,951

142,29763,954

134,53863,954

124,52960,972

124,75858,069

Giles

Salary

61,75161,751

61,75161,751

61,75161,751

58,87258,872

56,06956,069

Special C

omm

issioner F

ees6,780

03,753

00

00

00

0 T

otal Com

pensation

68,53161,751

65,50461,751

61,75161,751

58,87258,872

56,06956,069

Gra

ing

er S

alary57,751

57,75157,751

57,75157,751

57,75154,872

54,87252,069

52,069 S

pecial Com

mission

er Fees

4,4620

21,2020

4,5270

19,9750

4,2470

Total C

ompen

sation62,213

57,75178,953

57,75162,278

57,75174,847

54,87256,316

52,069G

reene

Salary

72,90272,902

69,46169,461

69,46169,461

66,22266,222

63,06963,069

Special C

omm

issioner F

ees2,114

00

030,064

015,367

01,945

0 T

otal Com

pensation

75,01672,902

69,46169,461

99,52569,461

81,58966,222

65,01463,069

15

Su

mm

ary

of S

pecia

l Co

mm

ission

er Fees a

nd

Officia

l Sa

laries

AP

PE

ND

IX A

Co

llected in

the O

ffices of C

lerk a

nd

Ma

ster, Circu

it Co

urt C

lerk, a

nd

Co

un

ty C

lerk (2)

Fo

r Fisca

l Yea

rs En

ded

Ju

ne 30, 2007 th

rou

gh

Ju

ne 30, 2011

Circu

itC

lerkC

ircuit

Clerk

Circu

itC

lerkC

ircuit

Clerk

Circu

itC

lerkC

ou

rt or

an

dC

ou

rta

nd

Co

urt

an

dC

ou

rta

nd

Co

urt

an

dC

ou

nty

Co

un

tyM

aster

Clerk

Ma

sterC

lerkM

aster

Clerk

Ma

sterC

lerkM

aster

Clerk

FY

2011F

Y 2010

FY

2009F

Y 2008

FY

2007

Gru

nd

y S

alary57,751

57,75157,751

57,75157,751

57,75154,872

54,87252,069

52,069 S

pecial Com

mission

er Fees

00

00

5,1000

3,0970

00

Total C

ompen

sation57,751

57,75157,751

57,75162,851

57,75157,969

54,87252,069

52,069H

am

blen

Salary

69,46169,461

69,46169,461

69,46169,461

66,22266,222

63,06963,069

Special C

omm

issioner F

ees4,671

014,485

017,961

02,250

09,371

0 T

otal Com

pensation

74,13269,461

83,94669,461

87,42269,461

68,47266,222

72,44063,069

Ha

milto

n S

alary(1)

(1)(1)

(1)(1)

(1)(1)

(1)(1)

(1) S

pecial Com

mission

er Fees

(1)(1)

(1)(1)

(1)(1)

(1)(1)

(1)(1)

Total C

ompen

sation(1)

(1)(1)

(1)(1)

(1)(1)

(1)(1)

(1)H

an

cock

Salary

52,25152,251

52,25152,251

52,25152,251

49,37249,372

46,56946,569

Special C

omm

issioner F

ees1,882

03,097

06,750

00

00

0 T

otal Com

pensation

54,13352,251

55,34852,251

59,00152,251

49,37249,372

46,56946,569

Ha

rdem

an

Salary

63,53261,751

63,25161,751

61,75161,751

58,87258,872

56,06956,069

Special C

omm

issioner F

ees600

0435

00

00

00

0 T

otal Com

pensation

64,13261,751

63,68661,751

61,75161,751

58,87258,872

56,06956,069

Ha

rdin

Salary

61,75061,750

61,75061,750

61,75061,750

58,87158,871

56,06956,069

Special C

omm

issioner F

ees22,242

04,460

015,221

07,704

011,780

0 T

otal Com

pensation

83,99261,750

66,21061,750

76,97161,750

66,57558,871

67,84956,069

Ha

wk

ins

Salary

69,46164,980

69,46169,461

69,46169,461

66,22266,222

63,06963,069

Special C

omm

issioner F

ees3,560

05,000

06,759

03,720

18214,391

0 T

otal Com

pensation

73,02164,980

74,46169,461

76,22069,461

69,94266,404

77,46063,069

Ha

yw

oo

d S

alary61,711

59,19161,711

59,19161,711

59,19158,832

56,31256,029

56,029 S

pecial Com

mission

er Fees

5,3350

00

2,5500

8,6400

6,6700

Total C

ompen

sation67,046

59,19161,711

59,19164,261

59,19167,472

56,31262,699

56,029H

end

erson

Salary

69,42667,926

69,42767,927

69,42667,926

66,25964,759

63,17659,921

Special C

omm

issioner F

ees19,529

00

00

07,680

021,775

0 T

otal Com

pensation

88,95567,926

69,42767,927

69,42667,926

73,93964,759

84,95159,921

Hen

ry S

alary61,751

61,75161,751

61,75161,751

61,75158,872

58,87256,069

56,069 S

pecial Com

mission

er Fees

6500

2,8860

5960

00

4,1000

Total C

ompen

sation62,401

61,75164,637

61,75162,347

61,75158,872

58,87260,169

56,069

16

Su

mm

ary

of S

pecia

l Co

mm

ission

er Fees a

nd

Officia

l Sa

laries

AP

PE

ND

IX A

Co

llected in

the O

ffices of C

lerk a

nd

Ma

ster, Circu

it Co

urt C

lerk, a

nd

Co

un

ty C

lerk (2)

Fo

r Fisca

l Yea

rs En

ded

Ju

ne 30, 2007 th

rou

gh

Ju

ne 30, 2011

Circu

itC

lerkC

ircuit

Clerk

Circu

itC

lerkC

ircuit

Clerk

Circu

itC

lerkC

ou

rt or

an

dC

ou

rta

nd

Co

urt

an

dC

ou

rta

nd

Co

urt

an

dC

ou

nty

Co

un

tyM

aster

Clerk

Ma

sterC

lerkM

aster

Clerk

Ma

sterC

lerkM

aster

Clerk

FY

2011F

Y 2010

FY

2009F

Y 2008

FY

2007

Hick

ma

n S

alary62,675

62,67553,086

57,75157,751

57,75154,872

54,87253,569

53,569 S

pecial Com

mission

er Fees

1,2600

2850

1,1450

3700

3,7550

Total C

ompen

sation63,935

62,67553,371

57,75158,896

57,75155,242

54,87257,324

53,569H

ou

ston

Salary

55,13155,131

53,52553,525

53,52553,525

50,64650,646

47,84347,843

Special C

omm

issioner F

ees0

00

0500

01,980

04,125

0 T

otal Com

pensation

55,13155,131

53,52553,525

54,02553,525

52,62650,646

51,96847,843

Hu

mp

hrey

s S

alary57,751

57,75157,751

57,75157,751

57,75154,872

54,87252,069

52,069 S

pecial Com

mission

er Fees

00

00

00

00

00

Total C

ompen

sation57,751

57,75157,751

57,75157,751

57,75154,872

54,87252,069

52,069J

ack

son

Salary

52,25152,251

52,25152,251

52,25152,251

49,37249,372

46,56946,569

Special C

omm

issioner F

ees7,259

02,275

07,748

019,549

04,176

0 T

otal Com

pensation

59,51052,251

54,52652,251

59,99952,251

68,92149,372

50,74546,569

Jefferso

n S

alary70,838

70,83863,954

63,95463,954

63,95460,972

60,97258,069

58,069 S

pecial Com

mission

er Fees

00

1,7500

00

5,4400

00

Total C

ompen

sation70,838

70,83865,704

63,95463,954

63,95466,412

60,97258,069

58,069J

oh

nso

n S

alary57,751

57,75157,751

57,75157,751

57,75154,872

54,87252,069

52,069 S

pecial Com

mission

er Fees

1,7900

00

3,3760

00

1,5000

Total C

ompen

sation59,541

57,75157,751

57,75161,127

57,75154,872

54,87253,569

52,069K

no

x S

alary(1)

123,973(1)

127,696(1)

126,899(1)

119,459(1)

105,966 S

pecial Com

mission

er Fees

(1)(1)

(1)(1)

(1)(1)

(1)(1)

(1)(1)

Total C

ompen

sation(1)

(1)(1)

(1)(1)

(1)(1)

(1)(1)

(1)L

ak

e S

alary52,251

52,25152,251

52,25152,251

52,25149,372

49,37246,569

46,569 S

pecial Com

mission

er Fees

00

00

00

00

00

Total C

ompen

sation52,251

52,25152,251

52,25152,251

52,25149,372

49,37246,569

46,569L

au

derd

ale

Salary

61,75161,751

61,75161,751

61,75161,751

58,87258,872

56,06956,069

Special C

omm

issioner F

ees500

01,250

00

00

00

0 T

otal Com

pensation

62,25161,751

63,00161,751

61,75161,751

58,87258,872

56,06956,069

La

wren

ce S

alary63,954

63,95463,954

63,95463,954

63,95460,972

60,97258,069

58,069 S

pecial Com

mission

er Fees

00

5,1000

00

3,4260

00

Total C

ompen

sation63,954

63,95469,054

63,95463,954

63,95464,398

60,97258,069

58,069

17

Su

mm

ary

of S

pecia

l Co

mm

ission

er Fees a

nd

Officia

l Sa

laries

AP

PE

ND

IX A

Co

llected in

the O

ffices of C

lerk a

nd

Ma

ster, Circu

it Co

urt C

lerk, a

nd

Co

un

ty C

lerk (2)

Fo

r Fisca

l Yea

rs En

ded

Ju

ne 30, 2007 th

rou

gh

Ju

ne 30, 2011

Circu

itC

lerkC

ircuit

Clerk

Circu

itC

lerkC

ircuit

Clerk

Circu

itC

lerkC

ou

rt or

an

dC

ou

rta

nd

Co

urt

an

dC

ou

rta

nd

Co

urt

an

dC

ou

nty

Co

un

tyM

aster

Clerk

Ma

sterC

lerkM

aster

Clerk

Ma

sterC

lerkM

aster

Clerk

FY

2011F

Y 2010

FY

2009F

Y 2008

FY

2007

Lew

is S

alary59,126

59,12652,251

52,25152,251

52,25149,372

49,37246,569

46,569 S

pecial Com

mission

er Fees

00

1,0210

00

00

00

Total C

ompen

sation59,126

59,12653,272

52,25152,251

52,25149,372

49,37246,569

46,569L

inco

ln S

alary61,751

61,75161,751

61,75161,751

61,75158,872

58,87256,069

56,069 S

pecial Com

mission

er Fees

4,0150

41,2850

2,5550

15,9300

3,4890

Total C

ompen

sation65,766

61,751103,036

61,75164,306

61,75174,802

58,87259,558

56,069L

ou

do

n S

alary63,954

63,95463,954

63,95463,954

63,95460,972

60,97258,069

58,069 S

pecial Com

mission

er Fees

00

00

00

00

4,0400

Total C

ompen

sation63,954

63,95463,954

63,95463,954

63,95460,972

60,97262,109

58,069M

aco

n S

alary57,751

57,75157,751

57,75157,751

57,75154,872

54,87252,069

52,069 S

pecial Com

mission

er Fees

6,0040

14,5700

9900

00

2840

Total C

ompen

sation63,755

57,75172,321

57,75158,741

57,75154,872

54,87252,353

52,069M

ad

ison

Salary

81,21681,216

80,93580,935

80,93580,935

73,89273,892

68,32568,325

Special C

omm

issioner F

ees0

00

00

00

00

0 T

otal Com

pensation

81,21681,216

80,93580,935

80,93580,935

73,89273,892

68,32568,325

Ma

rion

Salary

61,75161,751

61,75161,751

61,75161,751

58,87258,872

56,06956,069

Special C

omm

issioner F

ees0

00

02,500

00

07,284

0 T

otal Com

pensation

61,75161,751

61,75161,751

64,25161,751

58,87258,872

63,35356,069

Ma

rsha

ll S

alary61,751

61,75161,751

61,75161,751

61,75158,872

58,87256,069

56,069 S

pecial Com

mission

er Fees

00

12,8600

8,1000

1,8000

1,7060

Total C

ompen

sation61,751

61,75174,611

61,75169,851

61,75160,672

58,87257,775

56,069M

au

ry S

alary72,214

72,21672,216

72,21672,216

72,21668,850

68,85065,574

65,574 S

pecial Com

mission

er Fees

3,6200

2,1100

1,5570

2,5110

8720

Total C

ompen

sation75,834

72,21674,326

72,21673,773

72,21671,361

68,85066,446

65,574M

cMin

n S

alary69,461

69,46163,954

63,95463,954

63,95458,961

49,14558,961

49,145 S

pecial Com

mission

er Fees

(1)(1)

(1)(1)

(1)(1)

(1)(1)

(1)(1)

Total C

ompen

sation(1)

(1)(1)

(1)(1)

(1)(1)

(1)(1)

(1)M

cNa

iry S

alary61,751

61,75161,751

61,75161,751

61,75158,872

58,87256,069

56,069 S

pecial Com

mission

er Fees

1,4050

7500

8000

1,0500

7500

Total C

ompen

sation63,156

61,75162,501

61,75162,551

61,75159,922

58,87256,819

56,069

18

Su

mm

ary

of S

pecia

l Co

mm

ission

er Fees a

nd

Officia

l Sa

laries

AP

PE

ND

IX A

Co

llected in

the O

ffices of C

lerk a

nd

Ma

ster, Circu

it Co

urt C

lerk, a

nd

Co

un

ty C

lerk (2)

Fo

r Fisca

l Yea

rs En

ded

Ju

ne 30, 2007 th

rou

gh

Ju

ne 30, 2011

Circu

itC

lerkC

ircuit

Clerk

Circu

itC

lerkC

ircuit

Clerk

Circu

itC

lerkC

ou

rt or

an

dC

ou

rta

nd

Co

urt

an

dC

ou

rta

nd

Co

urt

an

dC

ou

nty

Co

un

tyM

aster

Clerk

Ma

sterC

lerkM

aster

Clerk

Ma

sterC

lerkM

aster

Clerk

FY

2011F

Y 2010

FY

2009F

Y 2008

FY

2007

Meig

s S

alary52,251

52,25152,251

52,25152,251

52,25149,372

49,37246,569

46,569 S

pecial Com

mission

er Fees

00

00

3,2000

6000

00

Total C

ompen

sation52,251

52,25152,251

52,25155,451

52,25149,972

49,37246,569

46,569M

on

roe

Salary

61,33063,954

63,95463,954

63,95463,954

62,80262,802

59,81159,811

Special C

omm

issioner F

ees7,451

06,510

00

08,410

08,820

0 T

otal Com

pensation

68,78163,954

70,46463,954

63,95463,954

71,21262,802

68,63159,811

Mo

ntg

om

ery S

alary83,720

83,72082,084

82,08482,056

82,05677,768

77,76871,448

71,448 S

pecial Com

mission

er Fees

39,8650

1,5500

22,2300

16,5400

18,1280

Total C

ompen

sation123,585

83,72083,634

82,084104,286

82,05694,308

77,76889,576

71,448M

oo

re S

alary52,251

52,25152,251

52,25152,751

52,75149,372

49,37246,569

46,569 S

pecial Com

mission

er Fees

00

00

00

00

00

Total C

ompen

sation52,251

52,25152,251

52,25152,751

52,75149,372

49,37246,569

46,569M

org

an

Salary

57,75157,751

57,75157,751

57,75157,751

54,78254,782

52,06952,069

Special C

omm

issioner F

ees1,600

03,759

01,000

02,587

04,200

0 T

otal Com

pensation

59,35157,751

61,51057,751

58,75157,751

57,36954,782

56,26952,069

Ob

ion

Salary

61,75161,751

61,75161,751

61,75161,751

58,87258,872

56,05656,056

Special C

omm

issioner F

ees0

0665

0200

0940

019,840

0 T

otal Com

pensation

61,75161,751

62,41661,751

61,95161,751

59,81258,872

75,89656,056

Ov

erton

Salary

57,75157,751

57,75157,751

57,75157,751

54,87254,872

52,06952,069

Special C

omm

issioner F

ees12,747

043,971

0200

013,866

02,360

0 T

otal Com

pensation

70,49857,751

101,72257,751

57,95157,751

68,73854,872

54,42952,069

Perry

Salary

52,25152,251

52,25152,251

52,25152,251

49,31849,318

46,57046,570

Special C

omm

issioner F

ees0

00

01,220

00

01,487

0 T

otal Com

pensation

52,25152,251

52,25152,251

53,47152,251

49,31849,318

48,05746,570

Pick

ett S

alary52,251

52,25152,251

52,25152,251

52,25149,372

49,37246,569

46,569 S

pecial Com

mission

er Fees

00

29,4500

4,6400

00

00

Total C

ompen

sation52,251

52,25181,701

52,25156,891

52,25149,372

49,37246,569

46,569P

olk

Salary

57,75157,751

57,75157,751

57,75157,751

54,87254,872

52,06952,069

Special C

omm

issioner F

ees0

00

01,480

00

02,250

0 T

otal Com

pensation

57,75157,751

57,75157,751

59,23157,751

54,87254,872

54,31952,069

19

Su

mm

ary

of S

pecia

l Co

mm

ission

er Fees a

nd

Officia

l Sa

laries

AP

PE

ND

IX A

Co

llected in

the O

ffices of C

lerk a

nd

Ma

ster, Circu

it Co

urt C

lerk, a

nd

Co

un

ty C

lerk (2)

Fo

r Fisca

l Yea

rs En

ded

Ju

ne 30, 2007 th

rou

gh

Ju

ne 30, 2011

Circu

itC

lerkC

ircuit

Clerk

Circu

itC

lerkC

ircuit

Clerk

Circu

itC

lerkC

ou

rt or

an

dC

ou

rta

nd

Co

urt

an

dC

ou

rta

nd

Co

urt

an

dC

ou

nty

Co

un

tyM

aster

Clerk

Ma

sterC

lerkM

aster

Clerk

Ma

sterC

lerkM

aster

Clerk

FY

2011F

Y 2010

FY

2009F

Y 2008

FY

2007

Pu

tna

m S

alary72,214

72,21472,214

72,21472,214

72,21468,847

68,84763,069

63,069 S

pecial Com

mission

er Fees

4,8821,180

6507,582

11,8750

74,0640

1,6321,760

Total C

ompen

sation77,096

73,39472,864

79,79684,089

72,214142,911

68,84764,701

64,829R

hea

Salary

61,75161,751

61,75161,751

61,75161,751

58,87258,872

56,06956,069

Special C

omm

issioner F

ees0

00

019,860

02,310

02,657

0 T

otal Com

pensation

61,75161,751

61,75161,751

81,61161,751

61,18258,872

58,72656,069

Ro

an

e S

alary69,461

69,46169,461

69,46169,461

69,46166,222

66,22263,069

63,069 S

pecial Com

mission

er Fees

9600

3,0940

3,6980

8,4000

4320

Total C

ompen

sation70,421

69,46172,555

69,46173,159

69,46174,622

66,22263,501

63,069R

ob

ertson

Salary

72,89772,897

69,47869,478

69,47869,478

66,22266,222

64,13664,136

Special C

omm

issioner F

ees6,650

09,425

016,286

010,670

011,930

0 T

otal Com

pensation

79,54772,897

78,90369,478

85,76469,478

76,89266,222

76,06664,136

Ru

therfo

rd S

alary95,767

104,87587,482

95,79087,457

95,79083,022

91,32579,394

86,976 S

pecial Com

mission

er Fees

3,0060

12,7800

9,3790

15,7900

18,2450

Total C

ompen

sation98,773

104,875100,262

95,79096,836

95,79098,812

91,32597,639

86,976S

cott

Salary

57,75157,751

57,75157,751

57,75157,751

54,87254,872

52,06952,069

Special C

omm

issioner F

ees4,888

4,7505,450

4,0543,750

07,742

00

0 T

otal Com

pensation

62,63962,501

63,20161,805

61,50157,751

62,61454,872

52,06952,069

Seq

ua

tchie

Salary

59,12659,126

52,25152,251

52,25152,251

49,37249,372

46,56946,569

Special C

omm

issioner F

ees0

00

00

00

00

0 T

otal Com

pensation

59,12659,126

52,25152,251

52,25152,251

49,37249,372

46,56946,569

Sev

ier S

alary83,552

84,48083,050

86,37285,300

85,80082,106

79,85676,785

76,785 S

pecial Com

mission

er Fees

2110

14,73443,000

6,0700

12,1810

14,5720

Total C

ompen

sation83,763

84,48097,784

129,37291,370

85,80094,287

79,85691,357

76,785S

helb

y S

alary106,906

106,906106,906

106,906106,813

106,813106,813

106,813103,703

103,703 S

pecial Com

mission

er Fees

(1)(1)

(1)(1)

(1)(1)

(1)(1)

(1)(1)

Total C

ompen

sation(1)

(1)(1)

(1)(1)

(1)(1)

(1)(1)

(1)S

mith

Salary

57,75157,751

57,75157,751

57,75157,751

54,87254,872

52,06952,069

Special C

omm

issioner F

ees31,981

04,979

015,253

021,058

03,346

0 T

otal Com

pensation

89,73257,751

62,73057,751

73,00457,751

75,93054,872

55,41552,069

20

Su

mm

ary

of S

pecia

l Co

mm

ission

er Fees a

nd

Officia

l Sa

laries

AP

PE

ND

IX A

Co

llected in

the O

ffices of C

lerk a

nd

Ma

ster, Circu

it Co

urt C

lerk, a

nd

Co

un

ty C

lerk (2)

Fo

r Fisca

l Yea

rs En

ded

Ju

ne 30, 2007 th

rou

gh

Ju

ne 30, 2011

Circu

itC

lerkC

ircuit

Clerk

Circu

itC

lerkC

ircuit

Clerk

Circu

itC

lerkC

ou

rt or

an

dC

ou

rta

nd

Co

urt

an

dC

ou

rta

nd

Co

urt

an

dC

ou

nty

Co

un

tyM

aster

Clerk

Ma

sterC

lerkM

aster

Clerk

Ma

sterC

lerkM

aster

Clerk

FY

2011F

Y 2010

FY

2009F

Y 2008

FY

2007

Stew

art

Salary

57,75157,751

57,75157,751

57,75157,751

54,87254,872

52,06952,069

Special C

omm

issioner F

ees0

00

00

01,700

00

0 T

otal Com

pensation

57,75157,751

57,75157,751

57,75157,751

56,57254,872

52,06952,069

Su

lliva

n S

alary80,474

80,47480,474

80,47480,474

80,47476,722

76,72273,069

73,069 S

pecial Com

mission

er Fees

1,1250

357,3850

4,5220

1,0000

14,0000

Total C

ompen

sation81,599

80,474437,859

80,47484,996

80,47477,722

76,72287,069

73,069S

um

ner

Salary

85,33885,338

85,33885,338

85,33885,338

82,91382,913

79,06579,065

Special C

omm

issioner F

ees4,630

010,823

030,821

010,721

06,043

0 T

otal Com

pensation

89,96885,338

96,16185,338

116,15985,338

93,63482,913

85,10879,065

Tip

ton

Salary

77,03477,034

74,67874,678

74,67874,678

72,50372,503

69,71469,714

Special C

omm

issioner F

ees11,555

00

00

00

02,187

0 T

otal Com

pensation

88,58977,034

74,67874,678

74,67874,678

72,50372,503

71,90169,714

Tro

usd

ale

Salary

52,25152,251

52,25152,251

52,25152,251

49,37249,372

46,56946,569

Special C

omm

issioner F

ees1,112

01,900

0220

05,070

03,579

0 T

otal Com

pensation

53,36352,251

54,15152,251

52,47152,251

54,44249,372

50,14846,569

Un

icoi

Salary

57,75157,751

57,75157,751

57,75157,751

54,87254,872

52,06952,069

Special C

omm

issioner F

ees4,500

013,971

00

00

00

0 T

otal Com

pensation

62,25157,751

71,72257,751

57,75157,751

54,87254,872

52,06952,069

Un

ion

Salary

57,75157,751

57,75157,751

57,75157,751

54,87254,872

52,06952,069

Special C

omm

issioner F

ees7,764

01,447

02,697

0640

00

0 T

otal Com

pensation

65,51557,751

59,19857,751

60,44857,751

55,51254,872

52,06952,069

Va

n B

uren

Salary

52,25152,251

52,25152,251

52,25152,251

49,37249,372

46,56946,569

Special C

omm

issioner F

ees145

00

00

00

00

0 T

otal Com

pensation

52,39652,251

52,25152,251

52,25152,251

49,37249,372

46,56946,569

Wa

rren

Salary

63,95463,954

63,95463,954

63,95463,954

60,97260,972

58,06958,069

Special C

omm

issioner F

ees0

017,540

09,060

02,584

08,325

0 T

otal Com

pensation

63,95463,954

81,49463,954

73,01463,954

63,55660,972

66,39458,069

Wa

shin

gto

n S

alary73,886

81,27373,886

81,27373,886

81,27370,422

77,46467,069

67,069 S

pecial Com

mission

er Fees

36,4320

42,4870

34,3480

25,1280

40,5980

Total C

ompen

sation110,318

81,273116,373

81,273108,234

81,27395,550

77,464107,667

67,069

21

Su

mm

ary

of S

pecia

l Co

mm

ission

er Fees a

nd

Officia

l Sa

laries

AP

PE

ND

IX A

Co

llected in

the O

ffices of C

lerk a

nd

Ma

ster, Circu

it Co

urt C

lerk, a

nd

Co

un

ty C

lerk (2)

Fo

r Fisca

l Yea

rs En

ded

Ju

ne 30, 2007 th

rou

gh

Ju

ne 30, 2011

Circu

itC

lerkC

ircuit

Clerk

Circu

itC

lerkC

ircuit

Clerk

Circu

itC

lerkC

ou

rt or

an

dC

ou

rta

nd

Co

urt

an

dC

ou

rta

nd

Co

urt

an

dC

ou

nty

Co

un

tyM

aster

Clerk

Ma

sterC

lerkM

aster

Clerk

Ma

sterC

lerkM

aster

Clerk

FY

2011F

Y 2010

FY

2009F

Y 2008

FY

2007

Wa

yn

e S

alary57,751

57,75157,751

57,75157,751

57,75154,872

54,87252,069

52,069 S

pecial Com

mission

er Fees

2,7680

1730

00

7,4580

1,7610

Total C

ompen

sation60,519

57,75157,924

57,75157,751

57,75162,330

54,87253,830

52,069W

eak

ley S

alary64,505

64,50561,751

61,75161,751

61,75158,872

58,87256,069

56,069 S

pecial Com

mission

er Fees

00

00

00

00

00

Total C

ompen

sation64,505

64,50561,751

61,75161,751

61,75158,872

58,87256,069

56,069W

hite

Salary

61,75161,751

61,75161,751

61,75161,751

55,87255,872

56,06956,069

Special C

omm

issioner F

ees0

01,000

090

00

2,6000

0 T

otal Com

pensation

61,75161,751

62,75161,751

61,84161,751

55,87258,472

56,06956,069

Willia

mso

n S

alary100,069

100,06998,093

98,09398,093

98,09395,222

95,22292,456

92,456 S

pecial Com

mission

er Fees

00

00

00

00

00

Total C

ompen

sation100,069

100,06998,093

98,09398,093

98,09395,222

95,22292,456

92,456W

ilson

Salary

74,25874,258

72,21472,214

72,21472,214

68,84768,847

65,56965,569

Special C

omm

issioner F

ees15,047

014,604

013,016

063,789

040,334

0 T

otal Com

pensation

89,30574,258

86,81872,214

85,23072,214

132,63668,847

105,90365,569

Total F

ees by Official

$587,212

$11,330

$1,008,720

$54,636

$503,140

$0

$656,939

$34,845

$575,637

$1,760

Total F

ees by Year

$598,542

$1,063,356

$503,140

$691,784

$577,397

Fee G

rand T

otal$

3,434,219

Footn

otes:(1) D

ata not provided in

coun

ty's audit report.

(2) Data obtain

ed from th

e Sch

edule of S

alaries and O

ffical Bon

ds of Prin

cipal Officials in

the cou

nty's au

dit report.(3) T

here are tw

o clerk and m

asters for this cou

nty.

22