(a) When a program provider makes a direct payment from the trust fund account to a vendor for an item or service authorized by the individual or LAR, the program provider must obtain a receipt from the vendor. The program provider must ensure the receipt includes:(1) the name of the individual;(2) the date the receipt was created;(3) the dollar amount;(4) a description of the item purchased; and(5) the name of the business or entity from which the purchase was made.(b) For payments made from a trust fund, a program provider must obtain on the receipt:(1) the signature of the individual or LAR; or(2) if the individual or representative cannot sign or is not available to sign, the signature of at least one witness to the payment.