I certainly agree with you regarding the CO level and above. To james_woods point, I have seen some COs do the best they could to minimize expenses and I've also seen COs spend lots of money on weekly expenses even though they knew the average JW in that particular congo was hurting financially. Interestingly enough, the COs who were disliked by the BOE the most ended up being the ones who spent the most money. Obviously, their lack of caring the the publishers and elders showed up in both how they treated the members and how they treated the members money.
MLE is totally right about elders hating the COs visit. Now, I just relax and laugh as I watch them walk on eggshells for a week!!
What I think is even more ironic is that JWs claim there is no clergy/laity distinction, that everyone works and supports themselves, yet you have COs/DOs/Bethel heavies up to and including the GB who don't work at ALL.
I can tell you from personal experience that even loyal JWs take note of this situation and have some level of resentment. Especially against COs who come twice a year, tell them what losers they are, what bad parents they are and how they're letting Jehovah down and then hop in their nice leased Buicks and drive away.
I would love to see the WTS eliminate the CO position just to see these guys taken down a peg and have to actually work for a living.