The reports released Tuesday by the chamber to The Commercial Appeal include a statement by auditors saying they "were unable to examine sufficient documentation" involving $75,800 in expenses incurred in 2008 and 2009.
Overall, Davis is believed to have received as much as $123,807 from the chamber between 2008 and 2010 for expenses incurred while promoting the city to prospective businesses.
Davis is being investigated by state and federal officials for the misuse of $170,000 of city money. He has repaid $96,000, but he still owes nearly $63,000.
In media interviews this week, Davis declined to discuss details of that spending, but said he wants "the public to be patient and wait because all the facts will come out."
Asked Tuesday about his Chamber of Commerce spending, Davis said: "Again, I submitted the same type of bills that I have been submitting to city for reimbursement. I wish I would have known there was a question concerning all of this because we would have changed the policy years ago."
Davis said the money was spent attending statewide conferences, business dinners and for other entertainment expenses.
He said he believes the chamber's executive board authorized him to help promote the city.