diff --git a/pkg/payouts/audit.go b/pkg/payouts/audit.go
index 71d3623..819e3f4 100644
--- a/pkg/payouts/audit.go
+++ b/pkg/payouts/audit.go
@@ -1,9 +1,7 @@
 package payouts
 
 import (
-	"bytes"
 	"context"
-	stdcsv "encoding/csv"
 	"math/big"
 	"os"
 	"time"
@@ -13,6 +11,7 @@ import (
 	"storj.io/crypto-batch-payment/pkg/eth"
 	"storj.io/crypto-batch-payment/pkg/payer"
 	"storj.io/crypto-batch-payment/pkg/pipelinedb"
+	"storj.io/crypto-batch-payment/pkg/receipts"
 	"storj.io/crypto-batch-payment/pkg/zksync"
 	"storj.io/crypto-batch-payment/pkg/zksyncera"
 
@@ -80,12 +79,6 @@ func Audit(ctx context.Context, dir string, csvPath string, payerType payer.Type
 	}
 	csvPayouts := FromCSV(rows)
 
-	receiptsBuf := new(bytes.Buffer)
-	receiptsCSV := stdcsv.NewWriter(receiptsBuf)
-	if err := receiptsCSV.Write([]string{"wallet", "amount", "txhash", "mechanism"}); err != nil {
-		return nil, err
-	}
-
 	// Load the database
 	sink.ReportStatusf("Loading database...")
 	dbDir, err := dbDirFromCSVPath(dir, csvPath)
@@ -207,6 +200,8 @@ func Audit(ctx context.Context, dir string, csvPath string, payerType payer.Type
 		}
 	}
 
+	var receipts receipts.Buffer
+
 	// For each payout, ensure it belongs to a payout group with a confirmed
 	// transaction. Reconfirm the transaction against the blockchain.
 	sink.ReportStatusf("Checking payouts status...")
@@ -215,9 +210,7 @@ func Audit(ctx context.Context, dir string, csvPath string, payerType payer.Type
 	for _, dbPayout := range dbPayouts {
 		if txHash, ok := payoutGroupStatus[dbPayout.PayoutGroupID]; ok {
 			if txHash != "" {
-				if err := receiptsCSV.Write([]string{dbPayout.Payee.String(), dbPayout.USD.String(), txHash, payerType.String()}); err != nil {
-					return nil, errs.Wrap(err)
-				}
+				receipts.Emit(dbPayout.Payee, dbPayout.USD, txHash, payerType)
 			}
 			continue
 		}
@@ -295,9 +288,7 @@ func Audit(ctx context.Context, dir string, csvPath string, payerType payer.Type
 		if confirmedCount > 0 {
 			txHash := confirmed[0].Hash
 			payoutGroupStatus[dbPayout.PayoutGroupID] = txHash
-			if err := receiptsCSV.Write([]string{dbPayout.Payee.String(), dbPayout.USD.String(), txHash, payerType.String()}); err != nil {
-				return nil, errs.Wrap(err)
-			}
+			receipts.Emit(dbPayout.Payee, dbPayout.USD, txHash, payerType)
 			payoutsConfirmed += numPayouts
 		}
 
@@ -319,9 +310,8 @@ func Audit(ctx context.Context, dir string, csvPath string, payerType payer.Type
 	switch {
 	case receiptsOut == "":
 	case payoutsConfirmed == stats.Total || receiptsForce:
-		receiptsCSV.Flush()
 		sink.ReportStatusf("Writing receipts to %s...", receiptsOut)
-		if err := os.WriteFile(receiptsOut, receiptsBuf.Bytes(), 0644); err != nil {
+		if err := os.WriteFile(receiptsOut, receipts.Finalize(), 0644); err != nil {
 			return nil, errs.Wrap(err)
 		}
 	default:
diff --git a/pkg/receipts/buffer.go b/pkg/receipts/buffer.go
new file mode 100644
index 0000000..f43c560
--- /dev/null
+++ b/pkg/receipts/buffer.go
@@ -0,0 +1,36 @@
+package receipts
+
+import (
+	"bytes"
+	"encoding/csv"
+
+	"github.com/ethereum/go-ethereum/common"
+	"github.com/shopspring/decimal"
+	"storj.io/crypto-batch-payment/pkg/payer"
+)
+
+type Buffer struct {
+	buf bytes.Buffer
+	csv *csv.Writer
+}
+
+func (b *Buffer) Emit(wallet common.Address, amount decimal.Decimal, txHash string, mechanism payer.Type) {
+	b.init()
+	b.write(wallet.String(), amount.String(), txHash, mechanism.String())
+}
+
+func (b *Buffer) Finalize() []byte {
+	b.csv.Flush()
+	return b.buf.Bytes()
+}
+
+func (b *Buffer) init() {
+	if b.csv == nil {
+		b.csv = csv.NewWriter(&b.buf)
+		b.write("wallet", "amount", "txhash", "mechanism")
+	}
+}
+
+func (b *Buffer) write(c1, c2, c3, c4 string) {
+	_ = b.csv.Write([]string{c1, c2, c3, c4})
+}
diff --git a/pkg/receipts/buffer_test.go b/pkg/receipts/buffer_test.go
new file mode 100644
index 0000000..6739b71
--- /dev/null
+++ b/pkg/receipts/buffer_test.go
@@ -0,0 +1,29 @@
+package receipts_test
+
+import (
+	"bytes"
+	"testing"
+
+	"github.com/ethereum/go-ethereum/common"
+	"github.com/shopspring/decimal"
+	"github.com/stretchr/testify/require"
+	"storj.io/crypto-batch-payment/pkg/payer"
+	"storj.io/crypto-batch-payment/pkg/receipts"
+)
+
+func TestBuffer(t *testing.T) {
+	address1 := common.BytesToAddress(bytes.Repeat([]byte{1}, common.AddressLength))
+	address2 := common.BytesToAddress(bytes.Repeat([]byte{2}, common.AddressLength))
+	address3 := common.BytesToAddress(bytes.Repeat([]byte{3}, common.AddressLength))
+
+	var b receipts.Buffer
+	b.Emit(address1, decimal.NewFromInt(1), "hash1", payer.Eth)
+	b.Emit(address2, decimal.NewFromInt(2), "hash2", payer.ZkSync)
+	b.Emit(address3, decimal.NewFromInt(3), "hash3", payer.ZkSyncEra)
+	receipts := b.Finalize()
+	require.Equal(t, `wallet,amount,txhash,mechanism
+0x0101010101010101010101010101010101010101,1,hash1,eth
+0x0202020202020202020202020202020202020202,2,hash2,zksync
+0x0303030303030303030303030303030303030303,3,hash3,zksync-era
+`, string(receipts))
+}