This is just pure laziness. Normally, the way you’d handle funds you intended to use for things not allowed is to pay a “captured” company that is normal to your funds flow. Get your buddy who is racking off the top to bill your campaign for something like “processing.” An audit generally checks to see if an expenditure is normal and that there’s appropriate invoices. They add up expenses and subtract invoices and that amount should zero out. If you normally use MyBuddy inc. for some service or deliverable then an extra invoice will go unnoticed. MyBuddy gives you back the agreed percentage, and everyone is happy.
of course if your buddy wants to invite you to the big game as a “guest” thats fine too.