A Gift Card Request Form, found on the Finance Forms Webpage, must be submitted and approved prior to the purchase of gift cards. 

- Gift in Kind Control Form
- Gift in Kind Control Log
- Gift In Kind Distribution Log Multiple Gifts

The Gift Card Custodian can be any benefits-eligible staff member of the University of Houston.

The Gift Card Records Reviewer should be the Certifying Signature, who should also keep a separate Gift Card Records Log by Fiscal Year, locked in a cabinet separate from the gift cards for which the the Gift Card Custodian has no access.  Instructions are included in the Log. 

As Gift Card Requests are approved by the Reviewer, the Dollar Amt., Number of Cards, and Vendor Name should be immediately entered into the Gift Card Records Log.  The Gift Card Req # is a department-based numbering system in the format "DeptName-FiscalYear-##," e.g., Math-2008-01, Math-2008-02, etc.  The Reviewer/Certifier should use the next number in the system, and mark that number in the Log and on the top right hand corner of the Gift Card Request Form.

The purchase of the gift cards may be made upon complete approval of the Gift Card Request Form..   Backup for the purchase should include the approved Gift Card Request Form.

Upon approval of the voucher or P-card SDOL report paying for the gift cards, the Certifier should update the Gift Card Records Log with the purchasing document number and purchase date.

Gift Card Security and Distribution

Gift Cards should be safe-guarded as cash, in a locked drawer or cabinet when they are not in the possession of the Gift Card Custodian. 

Gift Cards should be distributed using the Gift Card Distribution Log, with the instructions included.  The Distribution Log must also be safeguarded same as cash, and kept with the gift cards.

If Gift Cards are distributed to a UH employee, per SAM 03.D.06, an Exhibit B (Taxable Payment to UH Employees) must be completed by the employee at the time of distribution. 

Closing the Gift Card Request Number

Upon distribution of the entire amount of gift cards purchased under a single Gift Card Request, the full documentation, including Distribution Log and Taxable Payments forms should be uploaded to the purchasing document.  A confirmation that the correct account codes were used (employee vs. non-employee codes) should be made at that time, see Exhibit A of SAM 03.D.06, and a journal to reallocate any incorrectly-coded gift cards should be made to correct discrepancies.  The correction journal (if necessary), the Distribution Logs, and the Taxable Payments Forms should then be forwarded to the Certifier. 

The Certifier should verify that all backup is uploaded to the purchasing document, certify the journal, and file the hard copy backup with the Gift Card Records Log for that fiscal year.  The hard copy backup for non-Human Subject payments should be retained for the current and previous fiscal year.  The hard copy of Human Subjects should be retained per OCG guidelines.

Gift Card Reconciliation

Monthly, the Reviewer/Certifier must perform a reconciliation of all gift cards purchased, except those Gift Cards for which the Request Number is Closed (see above).  The reconciliation should verify the Gift Card Records Log against the physical gift cards and Distribution Logs, to verify that all gift cards purchased are either still present or have proof of distribution.  Any discrepancies must be logged on the Gift Card Records Log and brought to the attention of the College Business Administrator.  Upon reconciliation, the certifier should sign and date next to the numbered fiscal period on each Gift Card Records Log for which the reconciliation was completed.

Gift Card Calendar Year Review

At the end of each calendar year, the complete records for the last two fiscal years should be reviewed by the Certifier, and any non-employee receiving more than $600 total in gift cards should be reported as required by SAM 03.D.06.