69. Is it specified that a particular institution(s) is responsible for reviewing financial reports by elected officials?

• A Leader must lodge with the Leadership Commission before the end of January every year, a brief written statement of his assets and liabilities, in and outside Kiribati, and that of his immediate family. The statement may include a list of properties and their estimated values.
• A Leader who has not filed the annual statement by the required deadline or who filed a false statement is in violation of this Code.

Source: Article 11, Leaders Code of Conduct Act 2016, Act 9 of 2016

(1) The conduct of a Leader must be investigated and reported upon:

• If the Leadership Commission receives a written complaint from any member of the public who is qualified to vote;
• If the Leadership Commission itself believes the Leader may have committed a violation of this Code.

Source: Article 14, Leaders Code of Conduct Act 2016, Act 9 of 2016

Leadership Commission may on its own initiative review financial reports by elected officials if it  believes there may have been a violation of the Leaders Code of Conduct