The Legislative Auditor reported in December of 1995 that the DOP had accumulated a surplus balance of approximately $2 million, as of June 30, 1995. The DOP had a cash balance of $1.3 million and had $787,475 in accounts receivable. According to the Division of Personnel, of the $787,475 in accounts receivable, $507,809 was a credit for over-billing to the Department of Education, $125,589 was for temporaries employed by the defunct Division of Tourism and Parks, and $59,020 was deferred for various County Health Departments.
The Division of Personnel has a June 30, 1997 cash balance and accounts receivable of $1,235,103. A new Human Resource Information System (HRIS) is in the planning stage. The DOP's Director believes that the Division can purchase a basic system with a minimum of modifications for approximately $650,000 in initial costs. The DOP has allocated the $650,000 from the June 30, 1997 balance (approximate $1.1 million) for the purchase of a HRIS. In addition, the DOP budgets two months of expenditures which is maintained in the balance of the account. According to the DOP, this amount is approximately 460,000 which cover personal services, benefits, operational expenses and increment pay. The HRIS reserve and two-month budget reserve totals approximately $1.1 million.