Jeremy Greenwood, who worked for Nationals leader Matt Canavan in 2017 before starting a lobbying firm, gave evidence at the NSW Independent Commission Against Corruption for a second day on Tuesday.
ICAC is probing alleged illicit political donations and branch-stacking spearheaded by the Reformers - a conservative Christian faction among state Liberals.
Mr Greenwood described Jean-Claude Perrottet, brother of former NSW premier Dominic Perrottet, as a close friend he would financially help in any way.
But counsel assisting Peggy Dwyer outlined an alleged scheme, where his firm Beckington would secure money from pub baron Michael O'Hara and pay $5000 monthly to Jean-Claude Perrottet.
Dr Dwyer alleged the scheme involved fake invoices and labelled the arrangement "bogus".
Mr O'Hara, who previously gave evidence at the commission, paid $60,000 to Beckington over a year in 2020 and 2021.
Of that, $26,500 was transferred to Jean-Claude Perrottet for recruitment of Liberal Party members to shore up the faction's influence, Dr Dwyer said.
"It's not a coincidence the exact amount of $5000 was coming in from Mr O'Hara from late 2020, then paid out to Jean-Claude," she said.
"I disagree ... as far I'm aware it's a coincidence," Mr Greenwood replied.
The invoices were for consultancy services that never took place, Dr Dwyer maintained in a tense exchange.
"Creating a fake invoice suggesting that friend has done work for you is a problem," she said.
Mr Greenwood replied: "I did not care about recruitment. If he wanted money for a car, I'd give him money for the car. I'd give Claude whatever he wanted."
Mr Greenwood also netted a $6000 monthly retainer through a lobbying contract with Catholic School NSW in 2019.
Dr Dwyer again suggested he had done minimal work to earn the money, because he was paid regardless.
Mr Greenwood said some months had been busier than others.
Dr Dwyer pressed him about a $100,000 lump sum payment from Dallas McInerney, a former head of the Catholic education body, he had referred to in texts.
"$100,000 is a lot of money for a fledgling organisation attracting its first client?" she asked.
"I can't recall, I'm sorry," Mr Greenwood answered.
Catholic Schools NSW, representing some 270,000 students and nearly 600 schools, receives more than $3.5 billion annually in joint federal and state taxpayer dollars.
Earlier on Tuesday, Dr Dwyer quizzed Mr Greenwood about other payments made to Jean-Claude Perrottet for "manning the phones" at Beckington when he and his business partner Christian Ellis travelled to the United Kingdom in early 2020.
She argued they were able to pick up calls while overseas and did not require Jean-Claude Perrottet to perform the task from Australia for $1000.
"Aren't you just making that up to try and justify why... you're paying Jean-Claude Perrottet money to divert the phones?" she asked.
Mr Greenwood replied: "I'm not making anything up in this process."
Mr Greenwood again on Tuesday denied having strong links with the Reformers and by extension recruiting members for the Liberal Party.
The Reformers were a conservative Christian cohort among state Liberals, formed around 2018 in an attempt to influence the party's policy-making.
He said on Monday he was not an ideologue, before later conceding he supported the social causes the group espoused including combating abortion and euthanasia rights.