THREE council officers received pay and benefits in excess of £100,000 over the past year.
Research from The TaxPayers' Alliance revealed the chief executive of Three Rivers District Council (TRDC), Steven Halls, was paid a salary of £116,181 for 2009/10, topped up by a pension contribution of £21,128 and an expenses allowance of £1,164, totalling £138,473.
Meanwhile, the director of corporate resources and governance received a salary of £90,861, topped up to £111,756. The director of environmental and community services was given a wage of £87,182, topped up to £105,087.
A TRDC spokesperson said: "High standards demand high performing staff who are able to deliver improvements to services while at the same time reducing costs to the tax payer - it's a tall order. A low paid chief executive who could not deliver the efficiency savings needed would lead to increased council tax or a drop in the quality or range of essential services.
"While we have succeeded in reducing the overall cost of senior management in recent years, this has been for practical reasons of overall cost efficiency and providing excellent customer service."
Meanwhile, The TaxPayers' Alliance also found that six Hertfordshire County Council (HCC) officers also received six-figure salaries, with chief executive, Caroline Tapster, being paid £251,190 including expenses and a pension.
A spokeswoman for HCC said senior officers' salaries reflect their responsibilities and are in line with similar-sized organisations.
She added: "We have already taken significant steps to review and reduce senior management costs at Hertfordshire County Council. Senior manager salaries have been frozen since April 2008. Since 2007 the senior management team at Hertfordshire County Council has been reviewed and reduced, leading to savings in excess of £250,000 per annum."
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