The first problem is that someone is using “paid search” as the medium instead of cpc. So anywhere these manual tags are applied is going to lose google/cpc source/medium attribution in analytics.

The bottom line is someone did this because that is writ as part of their “checklist”, and doesn’t know why they are doing it. If they don’t know why, then obviously they don’t really know how.

So start by going through everything and “resetting” both accounts back to the “default”, and see if that fixes at least some of these discrepancies.

Clicks : sessions discrepancies will always exist, and there could very well be other issues at play here. But, you won’t know that if you have god knows what, from god knows who to contend with on top of everything.