Gift Card Procedures

Purchase and Maintenance of Cards

The purchase of all gift cards should be initiated by submitting an approved Gift Card Request to the Finance Department.  One request should be done for each retailer needed.  For each initial request an employee makes the Department Head will need to approve the business purpose for the utilization of the gift cards.  As the Finance Department receives requests for gift cards, they will work with the Quality Assurance Manager and the Resource Management Division to document and approve the business case associated with the utilization of the gift cards for a specific program. After the business case is approved by the Finance Department, the Gift Card Liaison in the Finance department will train on tracking procedures to ensure that requirements are in place prior to the release of the gift cards. 

The Gift Card Liaison will purchase the cards with a P-card specifically assigned for gift cards.  This particular P-card will be utilized only for gift card use.  No other P-cards should be used to purchase gift cards.  Cards will be purchased by the Liaison on the last business day of each month.  It is strongly recommended that programs prepare for their program needs in advance and request a supply of cards to keep on hand.  Finance will not be able to purchase small quantities of cards – one or two at a time.  The County will only purchase gift cards from the following retailers: Target, Wal-Mart, McDonald’s and Food Lion.  Exceptions will be made on a case-by-case basis if program needs justify additional retailers. As the cards are purchased, the gift card liaison will keep a log of all cards by retailer.  Cards being held by the Gift Card Liaison should be maintained in a locked, secure location.  The liaison will contact the employee by phone or e-mail to let them know that the cards are available.  The employee will need to make arrangements with the Liaison to pick up the cards from the Finance Department where the employee should sign the initial request submitted verifying that the correct cards were received. 

Each program should list each card on a separate inventory log by retailer.  Included on the log will be card account number and the amount of the card.  The gift card log can be located on an electronic shared drive with security.  The unissued gift cards should be maintained in a locked, secure location at each site with access by staff not involved with issuing the cards to clients and maintaining the gift card log.  Back-up personnel should be assigned for both tasks so gift cards can be accessed as needed.

Issuance of Cards

For each card issued to a client, the employee issuer should fill out a receipt in duplicate, that indicates the retailer name, card account #, amount, and the name of the client recipient of the card(s).  The duplicate receipt will need to be signed and dated by the employee and final recipient.  The completed receipt will then need to be delivered to the individual maintaining the gift card log.  The receipts will be assigned a consecutive number for each retailer, which will be maintained in the log and kept on file for back-up documentation.  The receipt form should be located on an electronic shared drive.  All signed receipts and related logs should be turned into the gift card liaison quarterly.

Subsequent Cards

When programs need to reorder cards from a retailer they previously purchased from, they will need to submit a copy of their log and all related signed receipts to the Gift Card Liaison before the new cards are purchased.  In cases where gift cards are an on-going part of the program, the Liaison will go ahead and purchase new cards; however, the log and related receipts will need to be turned in to Finance at the time the new ones are issued.

Purchasing Card Reconciliation

The monthly P-Card/Gift Card reconciliation will be reviewed by the Accounting & Reporting Manager.  At this time only one index code is allowed per transaction in the P-card tracking system, therefore a journal entry will have to be done for requests with multiple index codes.  

Year-End Process

At year-end, the amount of the unissued gift cards at each site will be credited against the related expenditure code and will be recorded on the books as a miscellaneous cash account.  IMPORTANT:  As a result, the value or balance remaining of unused gift cards will not be available to be charged against grants at the end of the fiscal year.

Locations utilizing gift cards will need to submit a copy of their logs and all receipts for issued cards to the Gift Card Liaison. 

Internal Control Checks

The inventory of gift cards will be subject to random inventory checks for both the Gift Card Liaison and County employees.  It is expected that the value or balance of unissued gift cards on site will be equal to what is unissued per the gift card log.