Everything in this audit is accounting issues.

The ad is reckless, malicious, and false, casting Mr. DeLay in a false light by accusing him of unsubstantiated criminal conduct. We demand that you refuse or otherwise cease airing the advertisement.

It illustrates what others have said, that money gets transferred all the time. This was disclosed to the extent required to be disclosed by applicable law. It just shows that donors don't control funds once they're given.