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An essential aspect of police accountability turns on citizens' willingness to file complaints against police and have their claims thoroughly investigated. If individuals are reluctant to engage in the complaint process, or if claims are not properly addressed, their effectiveness is compromised. Despite their critical role in police accountability, the current state of literature on citizen complaints is spare. Few empirical studies address the wide variation in citizen complaint rates across police departments, and those that do focus on specific complaint types (e.g., use of force) and do not consider complaint policies or Internal Affairs units’ functioning. This study aims to address this gap in knowledge by investigating the organizational and administrative structures of IA units and their effectiveness in handling citizen complaints while also considering community factors from prior research. Using data from a nationally representative sample of 129 large police departments across the U.S., we analyze the impact of features of the complaint system, IA unit staffing and training, and other administrative characteristics on the rate of citizen complaints filed in 2019. Results are presented and implications discussed.