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Not only whole dollar amounts.  His campaign had over 40 disbursements between $199 and $200.  37 of which were for exactly $199.99.  $200 is the threshold at which receipts must be filed.  They aren't even really trying to hid the fact that they were fudging the expense reports.
So if you look at his FEC filings, which are public, you see a lot of whole dollar amounts, which stinks of fraud. These are for things like Ubers, convenience stores, gas stations, etc., places you NEVER see whole dollar amounts. 
But here is where the fraud sits in plain sight. You also can see he has a payment listed to the Capital Hill Club. Problem with that one is that the Capital Hill Club doesn’t accept payment from non-members. Santos was not a member when he claimed payment. This guy is a walking campaign finance fraud indictment.
Edit: changed FTC to FEC