57. What power is granted to the institution(s) responsible for examining reports and/or investigating violations?
Kiribati
The candidate or the parties have to fund for their own campaign, the Electoral Commission is not mandated to ask each candidate or party to disclose their financial statement.
Therefore the answer to your questions is NO
Source: Email from Ms Takiakia Maatia, Chief Electoral Officer, Department of Justice, Kiribati, January 31, 2018
No reports on political finance are required. Courts hear prosecutions on alleged vote buying.