January 15, 2020 19:27 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? Do auditors need time cards turned in? Can additional stipend be approved for elected officials? Why do the tools we have not support the Indiana Code? If a county can't do raises and want to do bonuses on months of service is that possible?