Performance measurement has been adopted and implemented in the private sector as a tool to measure and improve performance. Performance measurement is relatively new to the public sector, yet counties could benefit from establishing performance measures. This study uses the 67 Florida counties to compare Human Resource performance measures to county efficiency measures through path analysis to assess the contribution compensation and recruitment practices have on county efficiency measures of fiscal, process and technical efficiencies. It includes county contextual variables in the models. The data was collected via professional publications and organizations, survey and personal contacts and entered into a SPSS data set. Six path analyses were established 1) three for HR variables with the three county efficiency variables and 2) three for HR variables plus contextual variables with the three county efficiency variables. The compensation variable, annual salary adjustment, was statistically significant to county fiscal efficiency, in the HR to county fiscal efficiency and HR / contextual variables to county fiscal efficiency. None of the variables were statistically significant in the process efficiency models. Health costs were statistically significant in the county technical efficiency path analysis. When the county contextual variables were added, health costs, percentage of benefit to salary, county size and county wealth were statistically significant. The HR compensation variables impact county efficiency, either fiscal or technical.