[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-187274-en":3,"doc-seo-187274-105":29,"detail-sidebar-cat-1-en-105":90},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":11,"category_id":12,"category_name":13,"doc_title":14,"doc_description":15,"doc_content":16,"file_id":17,"file_url":18,"file_type":19,"file_size":20,"view_count":21,"is_deleted":4,"is_public":11,"is_downloadable":11,"audit_status":11,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":27,"seo_description":15,"update_tm":28,"read_time":11},187274,2336474459895,"Gloria","https://ap-avatar.wpscdn.com/avatar/22000baeef7a5ed0655?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786071322749376916",1,17,"Forms","Internal Controls Policy for Gift Cards","Internal Controls Policy for Gift Cards defines safeguarding responsibilities across a department, including custodianship, custody transfers, physical and electronic security, and required recordkeeping. It specifies audit-log tracking fields, distribution procedures for in-person, mail, and electronic delivery, and witness and transfer documentation. The policy also covers W-9 collection for payments over $100, monthly reconciliation and quarterly sign-off, shortage reporting, audit readiness, and steps to change or close a gift card program.","[Department Name]\nInternal Controls Policy for Gift Cards\nPurpose: To provide for the proper safeguarding of gift cards within [Department Name]\nIn addition to the controls outlined below, [Department Name] staff using gift card cards will follow all guidelines associated with the PSC Procedural Statement, Gift Cards (available at \u0013 HYPERLINK \"http://www.cu.edu/psc/psc-procedural-statement-gift-cards-gc\" \u0014http://www.cu.edu/psc/psc-procedural-statement-gift-cards-gc\u0015).\nCustody\n[Insert Custodian Name Here] will serve as the custodian of the gift cards. Any changes in custodian will be approved by the project manager for the study before custodian change paperwork is completed and sent to Finance. [Custodian Name] will be responsible for ensuring that all purchasing, security, dispensing, tracking, and replenishing procedures are followed.\nWhen someone other than the designated custodian must distribute gift cards, the distributor will check out gift cards from the custodian using the Memorandum of Transfer provided by Finance to temporarily transfer custody of the needed amount of gift cards. The transfer documentation will be signed and dated by both parties stating that the recipient agrees to be held accountable for the safeguarding of the gift cards. Each party should receive a copy, and a copy must be kept with the inventory to ensure that responsibility rests with a single individual at any point in time.\nSecuring\nPhysical gift cards will be kept in a locked box in a locked cabinet/drawer accessible only by the custodian. The custodian will have access to the keys for the box and cabinet. Gift Cards for separate approved programs will be maintained in separate lock boxes or bags.\nElectronic gift cards will be ordered and sent out at the same time so there is no inventory on hand. If applicable - corresponding links or serials numbers, will be stored in a password protected file in a locked folder on the [Department Name] drive (or other secured drive) on the shared server.\nTracking\nGift card custodians will use the Audit Log template provided by Finance to track gift card distributions. Information to be included for each card shall at minimum include: recipient name or study subject ID number, date of payment, purpose of payment, serial number of gift card, payment amount, and signature/initials (or email address for electronic cards) of recipient. The custodian will contact \u0013 HYPERLINK \"mailto:PCGC@ucdenver.edu\" \u0014PCGC@ucdenver.edu\u0015 if there are questions about the information that needs to be tracked when gift cards do not meet the standard criteria outlined in the Audit Log provided.\nDistribution: When someone other than the gift card custodian must distribute gift cards, the distributor will check out gift cards from the custodian using the Memorandum of Transfer provided by Finance and the distributor will use a pre-numbered receipt book to track the distribution of cards.\nMailing gift cards: When gift cards are distributed via mail, the Business Officer, or another [Department Name] staff member to whom the Business Officer has delegated authority, will witness the distribution of gift cards by mail. The witness will sign a Gift Card Distribution Form (available in [insert File Path here]) stating that they witnessed the mailing of the cards and citing the corresponding serial numbers.\nE-mail or electronic distribution: When gift cards are distributed electronically (by email or other electronic means) and are not physically present in the [Department Name] offices, the custodian will track the appropriate information related to gift cards being purchased and distributed. The custodian will contact \u0013 HYPERLINK \"mailto:PCGC@ucdenver.edu\" \u0014PCGC@ucdenver.edu\u0015 if there are questions about the information that needs to be tracked when gift cards do not meet the standard criteria outlined in the Audit Log provided.\nW-9 Collection\nThe custodian will collect a W-9 from participants receiving over $100 during the calendar yea","cbCaieDFJhJHtXwY","https://ap.wps.com/l/cbCaieDFJhJHtXwY","docx",18778,2,"English","en",105,"# Purpose\n# Custody\n# Securing\n# Tracking\n# Distribution and Mailing\n# E-mail/Electronic Distribution\n# W-9 Collection\n# Inventory and Reconciliation\n# Audit\n# Changing/Closing Gift Card Program","[{\"question\":\"Who is responsible for gift card custody under this policy?\",\"answer\":\"A designated custodian serves as the custodian of the gift cards. Purchases, security, dispensing, tracking, and replenishing must follow the procedures, and custody changes require project manager approval before Finance paperwork is completed.\"},{\"question\":\"How should gift cards be tracked during distribution?\",\"answer\":\"Gift card custodians must use the Audit Log template to record, at minimum, recipient/study subject ID, date of payment, purpose, gift card serial number, payment amount, and recipient signature/initials (or email for electronic cards). Distributors use a Memorandum of Transfer and a pre-numbered receipt book when distributing cards on the custodian’s behalf.\"},{\"question\":\"What are the reconciliation and audit requirements?\",\"answer\":\"The custodian conducts monthly reconciliations to ensure purchased and distributed cards match the Audit Log, and quarterly the Business Officer reviews and signs off. Shortages are reported immediately to the Finance Office, and gift cards and records must be made available for audit by identified finance personnel or external auditors.\"}]","Internal Controls Policy for Gift Cards | DOCX",1788381913,{"code":4,"msg":30,"data":31},"ok",{"site_id":24,"language":23,"slug":32,"title":14,"keywords":33,"description":15,"schema_data":34,"social_meta":85,"head_meta":87,"extra_data":89,"updated_unix":28},"internal-controls-policy-for-gift-cards","",{"@graph":35,"@context":84},[36,52,67],{"@type":37,"itemListElement":38},"BreadcrumbList",[39,43,46,49],{"item":40,"name":41,"@type":42,"position":11},"https://docshare.wps.com","Home","ListItem",{"item":44,"name":45,"@type":42,"position":21},"https://docshare.wps.com/template/","Template",{"item":47,"name":13,"@type":42,"position":48},"https://docshare.wps.com/template/forms/",3,{"item":50,"name":14,"@type":42,"position":51},"https://docshare.wps.com/template/internal-controls-policy-for-gift-cards/187274/",4,{"url":50,"name":14,"@type":53,"author":54,"headline":14,"publisher":56,"fileFormat":59,"inLanguage":23,"description":15,"dateModified":60,"datePublished":61,"encodingFormat":59,"isAccessibleForFree":62,"interactionStatistic":63},"DigitalDocument",{"name":9,"@type":55},"Person",{"url":40,"name":57,"@type":58},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-09-05","2026-09-02",true,{"@type":64,"interactionType":65,"userInteractionCount":48},"InteractionCounter",{"@type":66},"ViewAction",{"@type":68,"mainEntity":69},"FAQPage",[70,76,80],{"name":71,"@type":72,"acceptedAnswer":73},"Who is responsible for gift card custody under this policy?","Question",{"text":74,"@type":75},"A designated custodian serves as the custodian of the gift cards. Purchases, security, dispensing, tracking, and replenishing must follow the procedures, and custody changes require project manager approval before Finance paperwork is completed.","Answer",{"name":77,"@type":72,"acceptedAnswer":78},"How should gift cards be tracked during distribution?",{"text":79,"@type":75},"Gift card custodians must use the Audit Log template to record, at minimum, recipient/study subject ID, date of payment, purpose, gift card serial number, payment amount, and recipient signature/initials (or email for electronic cards). Distributors use a Memorandum of Transfer and a pre-numbered receipt book when distributing cards on the custodian’s behalf.",{"name":81,"@type":72,"acceptedAnswer":82},"What are the reconciliation and audit requirements?",{"text":83,"@type":75},"The custodian conducts monthly reconciliations to ensure purchased and distributed cards match the Audit Log, and quarterly the Business Officer reviews and signs off. Shortages are reported immediately to the Finance Office, and gift cards and records must be made available for audit by identified finance personnel or external auditors.","https://schema.org",{"og:url":50,"og:type":86,"og:title":14,"og:site_name":57,"og:description":15},"article",{"robots":88,"canonical":50},"index,follow",{"doc_id":7,"site_id":24},{"code":4,"msg":5,"data":91},[92,97,102,107,112,117,120,125,130],{"id":93,"doc_module":11,"doc_module_name":45,"category_name":94,"show_sort_weight":95,"slug":96},11,"Presentations",90,"presentations",{"id":98,"doc_module":11,"doc_module_name":45,"category_name":99,"show_sort_weight":100,"slug":101},12,"Resumes",80,"resumes",{"id":103,"doc_module":11,"doc_module_name":45,"category_name":104,"show_sort_weight":105,"slug":106},14,"Invoices",70,"invoices",{"id":108,"doc_module":11,"doc_module_name":45,"category_name":109,"show_sort_weight":110,"slug":111},15,"Posters",60,"posters",{"id":113,"doc_module":11,"doc_module_name":45,"category_name":114,"show_sort_weight":115,"slug":116},16,"Social Media",50,"social-media",{"id":12,"doc_module":11,"doc_module_name":45,"category_name":13,"show_sort_weight":118,"slug":119},40,"forms",{"id":121,"doc_module":11,"doc_module_name":45,"category_name":122,"show_sort_weight":123,"slug":124},18,"Letters",30,"letters",{"id":126,"doc_module":11,"doc_module_name":45,"category_name":127,"show_sort_weight":128,"slug":129},21,"Paper Templates",5,"papers-templates",{"id":131,"doc_module":11,"doc_module_name":45,"category_name":132,"show_sort_weight":4,"slug":133},158,"General","general-158"]