If my clients need help. I will do a payment for them directly thru carrier online. Most carriers have that set up and will send them a receipt via email. Also i take a snapshot for file or print receipt on the spot. I am grateful for the carriers setting up direct pay options, online, and auto. I do not take cash and i advise checks to be mailed unless we use online direct. I do not want or intend to be a fiduciary and nor do i want audits. this keeps things clean.