(a) A program provider must maintain a written trust fund ledger in which the following information is documented:(1) date and amount of each deposit or withdrawal;(2) source of each deposit;(3) name of the individual on whose behalf the deposit is made;(4) reason for each withdrawal;(5) name of the person or entity who receives withdrawn funds; and(6) balance after each transaction.(b) A program provider must ensure an individual or LAR signs the trust fund ledger or a trust fund transaction form for each deposit and withdrawal at the time of the transaction.(1) For a withdrawal, if an individual or LAR is unable to sign the trust fund ledger or trust fund transaction form, the program provider must obtain the signature of one person as a witness to the withdrawal.(2) A program provider does not have to obtain a signature for a withdrawal that meets the definition of a recurring payment as described in §260.263 of this subchapter (relating to Recurring Payments).