The exact number of gift cards expected to be distributed should be purchased for a specific purpose.  Any unused gift cards that can not be returned to the vendor should be secured and held in dual custody with a description of planned future use (per section 3.1 of fiscal policy-rule 03-140-512 Gift Cards or Certificates).  Any gift cards held at fiscal year-end should be accounted for as petty cash (see fiscal policy-rule 03-140-294 Petty Cash).