CACTAS provides a comprehensive set of inventory management functions. Management control of commissary inventory investment is optimized when the techniques supported by this system are implemented and practiced on a consistent basis. Item number level detail is tracked for an unlimited number of prison units and store locations within prison unit. The data is summarized by user defined inventory categories to enhance analysis and reporting effectiveness. Category definitions also provide an automated retail pricing capability. CACTAS allows for identification of indigent inmate welfare items and their rates of distribution, plus item purchase restriction capability. Any subset of inmates may be restricted from purchasing any given items totally or the restriction may be to allow purchases but restrict the quantity purchased to some limit over a designated period of time.

Item File Maintenance

CACTAS commissary item tables are maintained at three levels (enterprise, institution, and store). The master item record (enterprise level) is the base product that any institution may choose to include in their institution product menu or not. Any master product may be sold in an unlimited number of package sizes (single can, six pack, case, etc.) at the institutions by pointing multiple institution item records with different scan codes and multipliers at a common master record. Lastly the CACTAS store item tables maintain all inventory asset quantity on hand (QOH) records. CACTAS utilizes weighted average cost accounting per generally accepted accounting principle (GAAP) standards.

All items are assigned a user defined sales type. Commissary sales may be categorized by sales type for reporting purposes, taxation, etc. CACTAS allows item records to be designated as stock or non-stock items. Non-stock items may be sold but only revenue is recorded, they are never purchased and do not have a cost of sales component. The combination of sales type tracking and non-stock item status allows CACTAS commissaries to sell specialty items on behalf of authorized inmate clubs and other organizations simultaneously while conducting normal commissary sales. Typically non-stock items may be pictures, car wash, hair cut, etc. Normal commissary items and non-stock items may be sold in the same sales transaction. Monthly due to the CACTAS sales type tracking capability these club or organization (non-commissary) revenues may be purged off the commissary accounting books and transferred to CACTAS organization books. See the description of CACTAS organization function below.

Retail Pricing Update

CACTAS provides automated retail pricing capability through this function. When executed the retail price of each item is calculated by uplifting its last cost by the uplift parameter for that item’s inventory category. Retail prices are maintained at the institution level not at the store level. While it is possible for different stores within a given institution to purchase the same item at different costs, CACTAS pricing function insures that all stores within a given institution will sell items at the same price. In order to make the new prices calculated by this function effective at the point-of-sale, the user must execute the Post Prices function following a retail pricing update run. This function allows users to provide advance notice to the inmate population after price changes have been calculated but prior to implementation.

Category and Sub-Category Maintenance

Commissary inventory items are classified by category and may be further classified into any number of sub-categories. Categories are utilized to define retail-pricing criteria, to apply sales restrictions, and to provide a summary level of data for sales analysis and inventory analysis reporting. Restrictions may also be applied at the sub-category level. Fixed pricing levels may be established at the individual item level and will always override the items category pricing criteria. Fixed pricing is used for items such as postage stamps and stamped envelopes.

Special Items

Some users exempt specific items from spending limit policies. Examples may be items such as clothing that may be purchased without deduction from the inmate weekly or monthly spending limits. These special sale items are easily controlled with CACTAS. Special items are flagged and may be sold in the same commissary sales transaction as ordinary sale items. The sales application will recognize the portion of a sale that is special and allow that portion and that portion only to exceed the inmate spending limit but does not allow the total value of the sale to exceed the inmate’s total POS balance.

Physical Inventory

Inventory Worksheets: A physical inventory worksheet is provided for each store location. Periodically, these worksheets should be used to take physical inventory counts. The worksheets display all items for the given location sorted by inventory category, the system maintained quantity on hand, and a space provided to pencil in the actual count of each item. CACTAS also supports the use of hand held devices (PDA’s) for physical inventory counting.

Inventory Adjustments: Upon completion of the physical inventory counts, the user should use the pages provided by this function to enter the counts. As counts are entered the system displays a variance that is determined by taking the actual count entered less the system maintained quantity on hand. Upon saving the adjustment, all system maintained quantity on hand values would be adjusted to the physical count entered. If no count was entered, the quantity on hand will not be changed. Additionally, the accumulative total change in inventory asset value will be posted to the general ledger inventory assets account with the off setting entry made to one of an unlimited number of user defined inventory adjustments accounts. Typical inventory adjustment accounts would be damaged merchandise, lost/stolen property, or the inventory over/short adjustment account. This allows for a much better audit trail with regards to inventory write-off.

Replenishment Ordering of Commissary Items

CACTAS inventory function provides a replenishment order recommendation and order placement capability to assist the user in placing replenishment orders of commissary items. The recommended order is based on min/max inventory control principles. The item file contains the following user defined parameters: minimum quantity, maximum quantity, and vendor case quantity. The CACTAS replenishment order recommendations are calculated per the following:

Purchase/Receive Inventory

CACTAS provides an easy and efficient function for receiving commissary merchandise, supplies, or making miscellaneous payments from the Commissary Accounting System. Using this function the user may create a new purchase, receive merchandise for which he has previously created purchase orders using CACTAS replenishment ordering, or he may make miscellaneous payments to vendors that are unrelated to commissary merchandise. The function allows the user to search the database for existing purchase orders, edit these orders for actual merchandise received, and post the resulting items and payable records to the accounting system for later disbursement of funds. Additionally, he may create new purchases for commissary items, miscellaneous supplies/services or any combination of the two. Upon completion, the purchased item quantities are posted to inventory quantity on hand records by store and accounts payable documentation is created as appropriate.