Steps for Pre-Approval

1. Gift Card Request Form & Supporting Documentation:
   1. Gift Card Request Form
   2. Vendor quote or invoice
   3. Non-PO Payment Request
   4. Attach supporting documentation justifying the need for gift cards
   5. One request form must be completed per study
   6. All sections of the forms must be completed
   7. Ensure sufficient funding is available
   8. All approvals are required, each approver is certifying that they are in agreement with the request, knowledgeable and compliant with university policies and regulations
   9. Email the request form and all documentation to giftcards@rowan.edu 
2. Accounting Services
   1. Responsible for auditing the Gift Card Request Form, documentation and ensuring all documentation complies with the gift card policy and guidelines
   2. Determining the approval or denial for gift card request outside of the ClinCard system
   3. Contacting the custodian/study coordinator via email with decision and explanation
   4. If request is approved, Accounting Services will provide a detailed email with further instructions to the custodian/study coordinator
   5. Emailing Non-PO Payment Request to Accounts Payable for processing
3. Accounts Payable
   1. Responsible for processing prepayment (Non-PO Payment Request) to the University's approved contracted vendor
   2. Initiating check run to print vendor check
   3. Notifying the custodian/study coordinator

Steps for Distribution

1. Custodian/Study Coordinator
   1. Custodian/Study Coordinator is the individual responsible for safeguarding, disbursing and tracking the distribution of their gift cards in accordance with the University policies and procedures
   2. Once Accounts Payable provides the vendor check, the custodian/study coordinator can pick up and now begin the study, survey, etc.
      1. Select participants in accordance with this policy and procedure
      2. Secure a completed copy of the W-9 (for U.S. tax residents which include U.S. citizens, permanent residents, and U.S. “residents for tax purposes only”) from non-employees. This form must include the person’s social security number (Employees do not need to complete a W-9 form)
      3. Search the Banner system for existing participants and provide the Banner ID number if available
      4. Complete the Gift Card Recipient Log utilizing the information provided on the IRS forms
      5. Monitor research study, survey, program
      6. Assign a gift card to the study participants
      7. Have participant sign and date the Gift Card Payment Acknowledgment
      8. Disburse payment to participant
      9. Explain to participant that any payments and/or gift cards and/or items exceeding $600.00 in value received from Rowan University and all of its subsidiaries is considered taxable to them
   3. Custodian/Study Coordinator will reconcile the gift cards against the study. The Gift Card Recipient Log must be used to assist with the reconciliation of cards issued versus un-issued cards.
   4. When a study has been completed, the custodian/study coordinator must notify the administrator via email, giftcards@rowan.edu. The notification should indicate and include:
      1. A copy of the previously approved Gift Card Request Form
      2. The balance of gift cards on hand at the end of the study and confirm no additional cards will be issued
      3. Completed Gift Card Recipient Log including the names and contact information of each individual that received a gift card
      4. Completed Gift Card Payment Acknowledgment including the last four numbers of the gift card, recipient’s name, date and signature acknowledging gift card payment and tax reporting information
   5. Return un-issued gift cards to the administrator by emailing giftcards@rowan.edu, include the number of un-issued cards, remaining balance, and attach the required forms

Steps for Reconciliation

1. Accounting Services
   1. Will coordinate the returning of un-issued cards with Accounts Payable 
   2. Review the documentation for completeness and facilitate a credit back into the account (FOAPAL)
   3. Reconcile each study with corresponding ledger entries in Banner
   4. Collect from the custodian/study coordinator appropriate documentation for tax withholding/reporting when applicable and provide it to Accounts Payable
2. Accounts Payable
   1. Responsible for tracking all gift cards issued per calendar year regardless of the purchasing method
   2. Oversee all gift cards distribution payment data
   3. Assist with providing corresponding ledger entries in Banner
   4. Review the payment documents for completeness, gift card forms and supporting documentation, including tax forms for individuals
   5. Apply the appropriate tax withholding when applicable. Record and submit payment and tax information to the IRS via 1099 forms when applicable
   6. Responsible for the issuance of IRS Form 1099-MISC to participants when their total compensation is $600.00 or more per calendar year. Employees and student workers who participated in a study and qualify for a gift card will have the value added to their W-2 through the Payroll department            

Custodian/Study Coordinator FAQs

Contact Information