Also, accounting in French political campaigns are very restricted to ensure fairness between candidates (no more than EUR 4'600 per candidate per physical person, no business donations; the total expenses are capped to ~22m€).

Accounts are checked after each elections by the National Commission on Campaign Accounts and Political Financing; it is an active check, as some of the previous campaigns refunds were blocked because of some wrong doing.

More details available on Wikipedia (translated from FR): https://translate.google.fr/translate?sl=fr&tl=en&js=y&prev=...