56. Which institution(s) is responsible for examining financial reports and/or investigating violations?

.23. Every person who is guilty of bribery, treating or undue Penalty for, influence shall be guilty of a corrupt practice and shall be liable in their conviction to a fine of $100 and to imprisonment for 6 months.

Source: Article 23, Laws of Kiribati Chapter 29B Elections revised edition 1979

24. The following persons shall be deemed to be guilty of bribery within the meaning of this Part—

• every person who directly or indirectly, by himself or by bribery any other person on his behalf, gives, lends, or agrees to give or lend, or offers, promises, or promises to procure or to endeavour to procure any money or valuable consideration to or for any elector or to or for any person on behalf of^-an elector or to or for any other person to induce such elector to vote or refrain from voting, or corruptly does any such act as aforesaid on account of any elector having voted or refrained from voting at any elec­tion; and
• every person who directly or indirectly, by himself or by any other person on his behalf, gives or procures, or agrees to give or procure-or to endeavour to procure, any office, place or employment to or for any elector, or to or for any other person, in order to induce such elector to vote or refrain from voting, or corruptly does any such act as aforesaid on account of any elector having voted or refrained from voting at any election; and
• every person who directly or indirectly, by himself or by any other person on his behalf, makes any such gift, loan, offer, promise, procurement or agreement as aforesaid to or for any person, in order to induce such person to pro­cure, or to endeavour to procure, the return of any person or the vote of any elector at any election; and
• every person, who, upon or in consequence of any such gift, loan, offer, promise, procurement or agreement, pro­cures, or engages, promises or endeavours to procure, the return of any person or the vote of any elector at any election; and

• every person who advances or pays, or causes to be paid, any money to or for the use of any other person, with the intent that such money, or any part thereof, shall be expended in bribery at any election, or who knowingly pays, or causes to be paid, any money to any person, in discharge or repayment of any money wholly or in part expended in bribery at any election; and
• every elector, who, before or during any election, directly or indirectly, by himself or by any other person on his behalf, receives, agrees to receive, or contracts for any money, gift, loan or valuable consideration, office, place or employment, for himself or for any other person, for vot­ing or agreeing to vote, or for refraining or agreeing to refrain from voting, at any election; and

(g) every person who, after any election, directly or indirectly by himself or by any other person on his behalf, receives any money or valuable consideration on account of any person having voted or refrained from voting,  or having induced any other person to vote or refrain from voting at any election:

Provided that this section shall not extend or be construed to extend to any money paid or agreed to be paid for or on account of any legal expenses bona fide incurred at or concerning any election

Source: Article 24, Laws of Kiribati Chapter 29B Elections revised edition 1979

This applies only to allegations of bribery and treating in relation to vote buying