The French supreme court has thrown out a bid by French Polynesia's former president, Gaston Flosse, to annul a declaration that he was responsible for the territory's finances.
The case follows findings by the accounts office that top opposition politicians used three million US dollars in public funds inappropriately when they were in government.
The 27 people found guilty of the abuse include the leaders of the Tahoeraa Huiraatira party.
Among those implicated are a former vice president, Edouard Fritch, and the mayor of Papeete, Michel Buillard, who is one of the territory's two members of the French assembly.
The misuse dates back to the period 1991-2004.
None of the politicians in question has been sanctioned for the misuse.