SELECT z2.Год, z2.ФИО, z2.Сумма
FROM (SELECT p1.Год, p1.ФИО, p1.Сумма, (Select Sum(1) From t1 AS p Where p.Сумма>=p1.Сумма And p.Год=p1.Год) AS Номер
FROM t1 AS p1
ORDER BY p1.Год, p1.Сумма DESC) as z2
WHERE (((z2.Номер)<=10));

SELECT Запрос2.Год, Запрос2.ФИО, Запрос2.Сумма
FROM (SELECT DISTINCT z1.Год, z1.ФИО, z1.Сумма, Numeration(z1.Год) AS num
FROM (SELECT t1.Год, t1.ФИО, t1.Сумма
FROM t1
ORDER BY t1.Год, t1.Сумма DESC) as z1
WHERE not isnull(z1.Год)) as Запрос2
WHERE (((Запрос2.num)<=2))

Public Function Numeration(Optional var As String) As Long
Static n As Long
Static fam As String
If IsMissing(var) Then
n = 0
Else
If fam = var Then
n = n + 1
Else
n = 1
End If
End If
Numeration = n
fam = var
End Function

WHERE (((Запрос2.num)<=  10  ))