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Christmas Gift Inquiry

I am looking for opinions or ideas regarding departments using County funds to purchase gift cards and/or tangible gifts for their employees at Christmas time. It seems that there could possibly be multiple issues that could come up in doing so, such as is it taxable income, ethics issues, accountability, violations of statutes. I am trying to see if anyone has allowed individual departments to purchase said gifts using already budgeted funds without further approval by their County. We are under the 1957 Purchasing Law here in Johnson County. Any comments, questions, ideas, or opinions are welcome.

Dustin Shearin
Johnson County Purchasing

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Thank you,
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