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
The two parties fund their activities through subscriptions from members (usually fortnightly or monthly contributions), donations from business houses and supporters, and loans from the Bank of Kiribati. These are well-known sources of funding, but there also sources which are not usually acknowledged in public, as often claimed by allegations and counter-allegations in the Maneaba…..
After some 24 hears after independence, times have changed and due recognition should now be given to political parties so that appropriate disclosure and other provisions can be put in place.
Source: Mackenzie, Uantabo Neemia, National Integrity Systems Transparency International Country Study Report Kiribati 2004, Transparency International 2004, Blackburn South, Australia page 14