Yes, the cards are used for authorised, out of pocket expenses associated with the business and provided as an imprest with receipts returned to account for expenditure. We only have a couple of people using these as all other ad-hoc expenditure is either reimbursed on submission of receipts for expenditure or on business debit cards (also requiring receipts).
Some of the payments are from funding provided by a government grant specially for volunteer out of pocket fuel costs; however, there is no acquittal required for this expenditure but receipts must be kept.
The special accounts currently employed involve a separate account for each organisation. I was looking at the possibility of keeping special accounts to a minimum as these are either project related or used to manage prepayment of services and keep track of future liabilities. As there are usually no more than two or three gift cards/fuel cards issued at any one time, I was looking to see if there were other options.