August 25, 2021 22:51 Updated Follow Yes, a per diem is a form of compensation and all compensation paid to the clerk needs to be processed through payroll. Related articles Are there audit exceptions for approving salary ordinance after the budget? Can additional stipend be approved for elected officials? Can compensation for a new official through caucus be changed and are there any exceptions that apply Do auditors need time cards turned in? Why do the tools we have not support the Indiana Code?