Gift cards were purchased for use as study incentives and charged to a sponsored award. The Award has ended and the gift cards were not used. What do we do with the gift cards?

The value (cost) of the unused gift cards should be refunded to the sponsored award, since the gift cards were not used. The cost should be transferred to a non-sponsored award budget. The gift cards may then be used in accordance with the requirements of the funding source the cost of the gift cards was transferred to. For example, if the cost of the gift cards was transferred to a department budget, the gift cards should be used in accordance with the requirements or guidelines of the department budget.