When Newt Gingrich’s presidential campaign disclosed in October that it planned to pay the candidate $70,000, the transfer was unusual for a campaign committee. But weeks ago, the former House speaker revised his bill for the third quarter: He actually expected to personally receive $115,000 to reimburse himself for expenses during that period.

The campaign would not explain how the candidate forgot about and then found $45,000 in receipts. Far beyond that payment, the destinations of dollars donated to Mr. Gingrich’s campaign are being obscured by the unprecedented use of a clearly prohibited tactic, The Washington Times found — one that has accompanied the flow of the better part of $1 million in unexplained cash to Mr. Gingrich, family members and top staffers.