Clients receiving the PPP funds.  At some point they will have to "prove" the proper usage of the funds.  Easiest way is to open up a separate bank account but with banks being closed and payroll service providers needing time to set up new direct deposits this is not always practical.  

In your opinion what is the best way for clients to track and "prove" down the road the funds were used for payroll, rent and utilities when the funds are being commingled with general funds?