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WASHINGTON (WUSA9) -- A WUSA9 review of Mayor Gray's 2010 campaign finance report has identified more than $120,000 in wire transfers into and out of the campaign that were never reported, along with improperly accounted or missing funds and other unreported contributions.

We reviewed 7,023 entries in an audited version of the 2010 Gray for Mayor contribution disclosure filed with the DC Office of Campaign Finance.

"Beating a dead horse," said Grays's 2014 Campaign Manager, Chuck Thies. "Granular details of a campaign of which I have no affiliation."

Although Thies acknowledged the reports would violate campaign law he said the 2014 campaign has no relationship with 2010 campaign staff he holds responsible.

Efforts to contact 2010 Gray campaign staff were unsuccessful.

"The failure to report is a violation…even if it is simply the moving of money from one campaign finance to another."

According to the report:

- $61,412.30 contributions are identified as not reported.

- $60,000 in wire transfers sent to the campaign were not reported.

- $65, 408 in wires going out of the campaign were not reported.

- $31,889.24 remains "unreconcilable," meaning improperly accounted or missing.

- $96,037 is reported as "expenditures not negotiated," meaning there is no banking evidence that the reported payee ever cashed checks or received funds.

"The mayor had no control over this money," Thies said. "There is no indication whatsoever that the mayor benefited from any of this money"

Thies said the 2010 campaign staff alone is responsible for any possible violations, not the mayor.

"He has no financial or legal responsibility," Thies said.

He pointed to a March 31, 2010 campaign filing signed by then candidate Gray surrendering possession of contributions to the campaign treasurer.

He said the "Waiver of Reporting Requirements" documents absolves the mayor of any financial control and leaves campaign staff responsible.

"There is not a single shred of evidence that the mayor was involved in any impropriety," Thies said.

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