We have public record of Derek Smart's accusation, which is what my sentence says. I'm a trained journalist; I know how to write sentences that are true (and won't get a newspaper sued for libel).
As for the content of his accusations, you're right, we have no public record of them. We don't know if they're true. If they're true, they're worrisome.
For what it's worth I'd assumed that CIG set their budget at about $2 million per month, which what they've been averaging in new donations for quite a while. It would only make sense, right? They couldn't possibly be so incompetent as to spend significantly more than that, right? I can't imagine they'd have as small an amount of money in the bank as $8 million because Chris Roberts said they had enough reserves to finish the game if funding dried up besides, millions of dollars bring in pretty hefty interest payments, even if they're just in a plain savings account and not invested in a decent financial instrument. They're smart enough to put all the donations in anything other than a shoebox, right?